Tax Rules: Final: 5703-1
5703-1-01 - Information exchange
with other states
Under authority of Revised Code 5703.40, it is hereby ordered
that all divisions of this Department may exchange any or all
data or other information which this Department may have
before it, other than that secured from the Federal
government or from some other state, with state departments
of any other state of the United States which administer the
tax laws of such state under the following circumstances and
conditions:
A reciprocal agreement with the tax administering authority
of each other state shall be authorized by journal entry of
the Tax Commissioner, providing for the mutual exchange of
information with such other state;
A record of such information so exchanged shall be maintained
by the division of this Department concerned with such
exchange, either sending or receiving such information;
Such information received from another state shall be treated
as confidential pursuant to the reciprocal agreement that
exists between such other state and the State of Ohio.
Effective: 7-14-55 as TX-5-01
Promulgated under: 5703.14