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.