Ohio Code § 5728.14

Ohio Code § 5728.14. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.

§ 5728.14.

In addition to any other powers conferred upon him by law the tax commissioner shall

have the following powers: (A) To prescribe all forms required to be filed with the treasurer of state or the tax

commissioner pursuant to sections 5728.01 to 5728.14 of the Revised Code ; (B) To appoint and employ such personnel as may be necessary to carry out the duties

imposed upon him by sections 5728.01 to 5728.14 of the Revised Code ; (C) To adopt and promulgate such rules pertaining to the levy and collection of the tax

imposed by sections 5728.01 to 5728.14 of the Revised Code as he may deem necessary; (D) To release any property from the lien of any fees, taxes, penalties, or interest

imposed by sections 5728.01 to 5728.14 of the Revised Code upon application, provided payment be made to the treasurer of state for the full

amount of all taxes and penalties due; (E) To extend, for cause shown, the time of filing any return required to be filed by sections 5728.01 to 5728.14 of the Revised Code for such period as he may deem reasonable.

Source: official Ohio text · Last verified 2026-08-27

At a glance

  • Citation: Ohio Revised Code § 5728.14
  • Jurisdiction: Ohio
  • Code: Ohio Revised Code
  • Text: transcribed from the official source (verify below)

Verify the text

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

What is the source of Ohio Revised Code § 5728.14?

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 § 5728.14 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 § 5728.14 still in force?

Statutes are amended, repealed, and renumbered every session. Confirm the current version at the official Ohio source before relying on this text.

Can this page be used as legal advice?

No. This is a reference transcription for research. Applying Ohio law to your facts requires a licensed Ohio attorney who can review the specifics.