Welcome to SITE NAME

Skip Navigation

Please Note: You are viewing the non-styled version of SITE NAME. Either your browser does not support Cascading Style Sheets (CSS) or it is disabled. We suggest upgrading your browser to the latest version of your favorite Internet browser.

Ohio.gov

Ohio Department of Taxation Legal Resources

Laws/Rules/Rulings

This section of our Web site includes formal opinions of the tax commissioner, proposed and final administrative rules and other legal resources.

  • Ohio Revised Code - The Ohio Revised Code, as compiled by Lawriter LLC at the direction of the Legislative Service Commission, is found here.
  • Rules - Resources on the department's proposed and final administrative rules are located here.
  • Tax commissioner opinions - Formal opinions of the Ohio tax commissioner, archived since 1990, can be found here.