Ohio Code § 5747.18
Ohio Code § 5747.18. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5747.18.
The tax commissioner shall enforce and administer this chapter. In addition to any other powers conferred upon the commissioner by law, the commissioner
may: (A) Prescribe all forms required to be filed pursuant to this chapter; (B) Adopt such rules as the commissioner finds necessary to carry out this chapter; (C) Appoint and employ such personnel as are necessary to carry out the duties imposed
upon the commissioner by this chapter. Any information gained as the result of returns, investigations, hearings, or verifications
required or authorized by this chapter is confidential, and no person shall disclose
such information, except for official purposes, or as provided by section 3125.43 , 4123.271 , 4123.591 , 4141.163 , 4141.28 , 4507.023 , 5101.182 , or 5703.21 of the Revised Code , or in accordance with a proper judicial order. The tax commissioner may furnish the internal revenue service with copies of returns
or reports filed and may furnish the officer of a municipal corporation charged with
the duty of enforcing a tax subject to Chapter 718. of the Revised Code with the names,
addresses, and identification numbers of taxpayers who may be subject to such tax. A municipal corporation shall use this information for tax collection purposes only. This section does not prohibit the publication of statistics in a form which does
not disclose information with respect to individual taxpayers.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5747.18
- 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 § 5747.18?
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 § 5747.18 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 § 5747.18 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.