Legal Resources - Tax Rules

Tax Rules: Final: 5703-7

Final Tax Rules - Income Tax

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.

Income Tax

Rule No.


5703-7-01 Time for filing annual personal income tax return for person on a fiscal year basis.  last revised 2-25-72
5703-7-02 Applications for personal income tax refunds.  last revised 10-29-73
5703-7-04 Option to filing of declaration of estimated income tax returns by farmers and fishermen.  last revised 4-3-72
5703-7-05 Income tax; extensions; penalties and interest.  last revised 12-28-06
5703-7-06 Personal income tax form required for withholding purposes.  last revised 12-28-72
5703-7-07 Requirements for requesting inspection of income tax returns.   last revised 3-15-75
5703-7-08 Deduction of disability and survivorship benefits.   last revised 11-24-75
5703-7-09 Taxpayers reporting of school district of residence.  last revised 9-15-76
5703-7-10 Withholding on supplemental compensation for Ohio individual income tax purposes.   last revised 7-1-87
5703-7-12 Release of information for the collection of overdue or overpaid child support. last revised 11-11-04
5703-7-13 State income tax refund offsets to collect overdue child support from obligors and overpaid child support from recipients; portion of joint refund not belonging to obligor or recipient. last revised 11-11-04
5703-7-15 Income tax; withholding; corporate officer liability.  last revised 9-20-92
5703-7-16 Personal income tax: determination of resident status.   last revised 12-31-93
5703-7-17 Credit against individual income tax if Ohio adjusted gross income less exemptions is ten thousand dollars or less.   effective 03-21-06
5703-7-18 5703-7-18 Nonresident “married filing jointly”.   effective 03-17-07
5703-7-19 All employer withholding and school district employer withholding taxpayers must file and pay electronically.
5703-7-20 Electronic software providers; approval and suspension.