Ohio Code § 5731.45

Ohio Code § 5731.45. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.

§ 5731.45.

The tax commissioner may designate such of his examiners, experts, accountants, and

other assistants as he deems necessary for the purpose of aiding in the administration

of taxes levied under Chapter 5731. of the Revised Code;  and the provisions of Chapter

5731. of the Revised Code shall be deemed a law which the tax commissioner is required

to administer for the purposes of sections 5703.17 to 5703.37 , inclusive, 5703.39 , and 5703.41 of the Revised Code .  The tax commissioner shall in the administration of the taxes levied under Chapter

5731. of the Revised Code see that the proceedings are instituted and carried to determination

in all cases in which a tax is due. The tax commissioner may adopt and promulgate regulations not inconsistent with sections 5731.01 to 5731.52, inclusive, of the Revised Code .

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

At a glance

  • Citation: Ohio Revised Code § 5731.45
  • Jurisdiction: Ohio
  • Code: Ohio Revised Code
  • Text: transcribed from the official source (verify below)

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Common questions

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What subject does Ohio Revised Code § 5731.45 address?

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