Ohio Code § 5703.50
Ohio Code § 5703.50. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5703.50.
As used in sections 5703.50 to 5703.53 of the Revised Code : (A) “ Tax ” includes only those taxes imposed on tangible personal property listed in accordance
with Chapter 5711. of the Revised Code, taxes imposed under Chapters 5733., 5736.,
5739., 5741., 5747., and 5751. of the Revised Code, and the tax administered under sections 718.80 to 718.95 of the Revised Code . (B) “ Taxpayer ” means a person subject to or potentially subject to a tax including an employer
required to deduct and withhold any amount under section 5747.06 of the Revised Code . (C) “ Audit ” means the examination of a taxpayer or the inspection of the books, records, memoranda,
or accounts of a taxpayer for the purpose of determining liability for a tax. (D) “ Assessment ” means a notice of underpayment or nonpayment of a tax issued pursuant to section 718.90 , 5711.26 , 5711.32 , 5733.11 , 5736.09 , 5739.13 , 5741.11 , 5741.13 , 5747.13 , or 5751.09 of the Revised Code . (E) “ County auditor ” means the auditor of the county in which the tangible personal property subject
to a tax is located.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5703.50
- Jurisdiction: Ohio
- Code: Ohio Revised Code
- Text: transcribed from the official source (verify below)
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Statute text is transcribed from the official Ohio Revised Code. Confirm it against the primary source before relying on it:
Not legal advice. Verify against the official source and consult a licensed Ohio attorney.
Common questions
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The text above is transcribed from the Ohio Revised Code, the codified statutes of Ohio. The official publisher link appears under "Verify the text" on this page.
What subject does Ohio Revised Code § 5703.50 address?
It addresses the rule set out in the section text. Read the section together with the surrounding provisions listed under "Nearby provisions" for the full picture.
Is Ohio Revised Code § 5703.50 still in force?
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