Ohio Code § 5747.60
Ohio Code § 5747.60. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5747.60.
For purposes of enforcing this chapter, the tax commissioner, in accordance with section 5743.45 of the Revised Code , may delegate any investigation powers of the commissioner to any employee of the
department of taxation who has been certified by the Ohio peace officer training commission
and who is engaged in the enforcement of this chapter. Upon such a delegation in accordance with that section, the provisions of that section
relative to the powers and authority of the employee and the suspension or revocation
of the delegation apply. No employee of the department shall divulge any information acquired as a result
of any investigation pursuant to this chapter, except as may be required by the commissioner
or a court. The department shall cooperate with the attorney general, local law enforcement officials,
and the appropriate agencies of the federal government and other states in the investigation
and prosecution of violations of this chapter.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5747.60
- 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 § 5747.60?
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 § 5747.60 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 § 5747.60 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Statutes are amended, repealed, and renumbered every session.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.