Ohio Code § 5736.12
Ohio Code § 5736.12. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5736.12.
The tax commissioner may prescribe requirements for the keeping of records and other
pertinent documents, the filing of copies of federal income tax returns and determinations,
and computations reconciling federal income tax returns with the returns and reports
required by section 5736.04 of the Revised Code . The commissioner may require any person, by rule or notice served on that person,
to keep those records that the commissioner considers necessary to show whether, and
the extent to which, a person is subject to this chapter. Those records and other documents shall be open during business hours to the inspection
of the commissioner, and shall be preserved for a period of four years unless the
commissioner, in writing, consents to their destruction within that period, or by
order requires that they be kept longer. If such records are normally kept by the person electronically, the person shall
provide such records to the commissioner electronically at the commissioner's request.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5736.12
- 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 § 5736.12?
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 § 5736.12 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 § 5736.12 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Statutes are amended, repealed, and renumbered every session.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.