Ohio Code § 718.93

§ 718.93.

(A) The tax commissioner, or any authorized agent or employee thereof, may examine the

books, papers, records, and federal and state income tax returns of any taxpayer or

other person that is subject to sections 718.80 to 718.95 of the Revised Code for the purpose of verifying the accuracy of any return made or, if no return was

filed, to ascertain the tax due as required under those sections.  Upon written request by the commissioner or a duly authorized agent or employee

thereof, every taxpayer or other person subject to this section is required to furnish

the opportunity for the commissioner, authorized agent, or employee to investigate

and examine such books, papers, records, and federal and state income tax returns

at a reasonable time and place designated in the request. (B) The records and other documents of any taxpayer or other person that is subject to sections 718.80 to 718.95 of the Revised Code shall be open to the tax commissioner's inspection during business hours and shall

be preserved for a period of six years following the end of the taxable year to which

the records or documents relate, unless the commissioner, in writing, consents to

their destruction within that period, or by order requires that they be kept longer.  The commissioner may require any person, by notice served on that person, to keep

such records as the commissioner determines necessary to show whether or not that

person is liable, and the extent of such liability, for the income tax levied by a

municipal corporation. (C) The tax commissioner may examine under oath any person that the commissioner reasonably

believes has knowledge concerning any income that was or would have been returned

for taxation or any transaction tending to affect such income.  The commissioner may, for this purpose, compel any such person to attend a hearing

or examination and to produce any books, papers, records, and federal income tax returns

in such person's possession or control.  The person may be assisted or represented by an attorney, accountant, bookkeeper,

or other tax practitioner at any such hearing or examination.  This division does not authorize the practice of law by a person who is not an attorney. (D) No person issued written notice by the tax commissioner compelling attendance at

a hearing or examination or the production of books, papers, records, or federal income

tax returns under this section shall fail to comply.