Tax Rules: Final: 5703-1
5703-1-14 - Succession of the tax commissioner's
duties
(A) As used in this rule and as used in section 5703.05(I) of
the Revised Code:
(1) "Absence" means a period of time declared in writing as
such by the commissioner during which the commissioner is
away from the office of commissioner and the commissioner
ascertains the duties and functions of the commissioner
cannot be adequately performed by the commissioner. "Absence"
does not include a "vacancy in the office of commissioner."
(2) "Disability" means a medically determinable physical or
mental impairment which can reasonably be expected to result
in death or to be of long-continued and indefinite duration
and which has been declared as such by a licensed medical
professional.
(3) "Recusal" means the act of disqualifying oneself or
withdrawing oneself from performing a duty or function as
commissioner.
(4) "Vacancy in the office of commissioner" means that the
commissioner has died, has formally resigned, or has been
formally terminated from the position of commissioner and
that a new commissioner has not been appointed by the
governor on either an interim or permanent basis. "Vacancy in
the office of commissioner" does not include an "absence."
(5) "Act as commissioner" means performing the powers, duties
and functions of the commissioner and exercising the
privileges and immunities of the commissioner including, but
not limited to, the powers, duties, functions, privileges,
and immunities of the commissioner described in Chapter 5703.
of the Revised Code.
(6) "Familial relationship" means a relationship in which the
commissioner is a spouse, sibling, natural or adoptive
parent, or natural or adoptive child of a taxpayer or of a
taxpayer's representative.
(7) "Designated deputy" means the deputy commissioner or
deputy commissioners designated to act as commissioner by the
commissioner pursuant to section 5703.05(I) of the Revised
Code and pursuant to paragraph (B) of this rule.
(B) If the commissioner designates not more than two deputy
commissioners to act as commissioner pursuant to section
5703.05(I) of the Revised Code, such designation shall be
accomplished by journal entry. In the event that more than
one deputy commissioner is designated, the journal entry
shall prescribe the order of precedence between the two
deputy commissioners. The commissioner may vacate such
journal entry at any time. In the event that the commissioner
vacates such journal entry, the commissioner may, by journal
entry, designate a different deputy commissioner or deputy
commissioners to act as commissioner pursuant to section
5703.05(I) of the Revised Code.
(C) In the event of disability of the commissioner or vacancy
in the office of commissioner, it shall be the duty of the
designated deputy to act as commissioner and to assume the
administration of such office. The designated deputy shall
act as commissioner only until, in the event of disability,
the disability no longer exists, or, in the event of a vacany
in the office of commissioner, a new commissioner is
appointed by the governor. Such actions shall be performed in
the name of the designated deputy.
(D) In the event of a recusal of the commissioner, it shall
be the duty of the designated deputy to act as commissioner
and to assume the administration of such office only to the
extent as is necessary for such designated deputy to resolve
any matter over which the commissioner is or was not able to
act as commissioner due to the recusal of the commissioner.
Such actions shall be performed in the name of the designated
deputy.
(E) In the event of absence of the commissioner, it shall be
the duty of the designated deputy to act as commissioner and
to assume the administration of such office only to the
extent as is necessary for such designated deputy to resolve
any matter over which the commissioner is or was not able to
act as commissioner due to the absence of the commissioner.
Such actions shall be made under the name of the tax
commissioner and not the designated deputy.
(F) If the commissioner has a familial relationship with a
taxpayer or a representative of a taxpayer such that acting
as commissioner on a matter involving that taxpayer or
representative would create a conflict of interest in
violation of section 102.03 the Revised Code, the
commissioner shall recuse himself or herself from acting as
commissioner with respect to that matter.
(G) When there has been a recusal by the tax commissioner on
a matter, the actions of an employee with respect to that
matter shall be performed under the authority of the
designated deputy. In such cases, where it would normally be
necessary for that employee to communicate with the
commissioner, it shall be the duty of that employee to
communicate with the designated deputy, and it shall be the
duty of the designated deputy to act as commissioner with
respect to that matter.
(H) This rule shall not be construed to supercede the
governor's authority to appoint a commissioner or to remove a
commissioner as otherwise provided by law. Any designation
made by the commissioner under paragraph (B) of this rule
terminates when a new commissioner or a new governor is
placed into office.
Effective: 3-29-01
Promulgated under: 5703.14
Authorized by: 5703.05
Amplifies: 5703.05