Tax Rules: Final: 5703-13
5703-13-06 - International
registration plan, audits and hearings
(A) The tax commissioner will be responsible for performing
audits provided for by Article XVI of the International
(B) A registrant who receives findings of an audit conducted
under paragraph (A) of this rule may protest the findings.
The protest must be filed within sixty days of the date the
registrant received the audit findings and must specify the
basis for the registrant's objections to the audit findings.
(C) The tax commissioner will schedule a hearing in Columbus
to consider the registrant's protest. The commissioner shall
provide reasonable notice of the time and place for the
hearing to the registrant by certified mail. At the hearing,
the registrant may provide evidence to show any errors in the
audit finding. No transcript or stenographic record of the
hearing will be made.
(D) The tax commissioner will issue a final determination on
the protest. The final determination will be served on the
registrant personally or by certified mail. The registrant
may appeal the final determination of the commissioner to the
board of tax appeals pursuant to section 5717.02 of the
(E) After all appeals by the registrant have been exhausted,
the tax commissioner shall notify the appropriate authorities
in all jurisdictions in which the registrant was
proportionally registered of the results of the audit as
provided by paragraph 1604 of Article XVI of the
International Registration Plan.
Promulgated under: 5703.14
Authorized by: 5703.05
Prior effective dates: 8-1-94