Laws, Rules & Rulings
This section of our Web site is designed to help individuals
better understand Ohio's tax laws as well as the department's
rules for their administration. It includes formal opinions
of the tax commissioner, proposed and final administrative
rules and other resources.
releases — Information releases are technical
advisories that offer detailed explanations of selected
laws, rules and rulings that govern the taxes administered
by the Ohio Department of Taxation. A repository of them
may be found here.
Ohio Revised Code — The Ohio Revised
Code, as compiled by Lawriter LLC at the direction of the
Legislative Service Commission, is found here.
Resources on the department's proposed and final
administrative rules are located here.
Opinions — Formal opinions of the Ohio tax
commissioner, dating back to 1990, can be found here