Ohio Code § 5745.16

§ 5745.16.

With respect to reports filed with the tax commissioner under this chapter, and any

other information gained in the performance of the tax commissioner's duties prescribed

by this chapter, the tax commissioner shall adopt rules governing the terms and conditions

under which such reports or information shall be available for inspection by properly

authorized officers, employees, or agents of the municipal corporation to which the

taxpayer's Ohio net income is apportioned under division (D) of section 5745.02 of the Revised Code .  The rules shall prohibit disclosure of such reports or information to any person

other than a properly authorized officer, employee, or agent of a municipal corporation,

and shall provide for disclosure of only such information as is necessary, in the

opinion of the tax commissioner, for properly authorized officers, employees, or agents

of a municipal corporation to ascertain the share of a taxpayer's net income to be

apportioned to that municipal corporation. As used in this division, “ properly authorized officer, employee, or agent ” means an officer, employee, or agent of a municipal corporation who is authorized

by charter or ordinance of the municipal corporation to view or possess information

referred to in section 718.13 of the Revised Code .