Ohio Code § 5745.15
Ohio Code § 5745.15. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5745.15.
(A) Each taxpayer shall make its records, documents, returns, and reports open to inspection
by the tax commissioner during normal business hours, and shall preserve those records,
documents, returns, and reports for a period of three years after the date the return
or report, or return or report to which such a record or document pertains, was required
to be filed or actually was filed, whichever is later. The tax commissioner may consent in writing to the destruction of such records,
documents, returns, or reports within that three-year period. (B) The tax commissioner shall administer and enforce this chapter. In addition to any other powers conferred by law on the tax commissioner, the tax
commissioner may prescribe all forms required to be filed under those sections, adopt
rules that, in the opinion of the tax commissioner, are necessary to carry out those
sections, and appoint and employ such personnel as may be necessary to carry out the
tax commissioner's duties under those sections.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5745.15
- 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 § 5745.15?
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 § 5745.15 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 § 5745.15 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Statutes are amended, repealed, and renumbered every session.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.