Legal Resources - Tax Rules

Tax Rules: Final: 5703-31

Final Tax Rules - Handling Taxpayer Information

This web page is continuously updated by the Ohio Department of Taxation to provide a list of all rules under Ohio Administrative Code 5703. The posting of rules on this site is for informational purposes and is believed to be accurate.  By posting rules on this site, neither the state of Ohio nor the Ohio Department of Taxation assumes any liability for any errors or omissions, or in any other respect. If you feel there is an error or have a question regarding a rule, please contact this Department's Office of Chief Counsel at (614) 466-6750.

Handling Taxpayer Information

Rule No.


5703-31-01 Definitions. Effective 2-1-2011
5703-31-02 Procedures for accessing confidential personal information. Effective 2-1-2011
5703-31-03 Restricting and logging access to confidential personal information in computerized personal information systems.  Effective 2-1-2011
Confidentiality statutes.  Effective 2-1-2011
Valid reasons for accessing confidential personal information Effective 2-1-2011