This section of our Web site includes information on the current and proposed rules of the Department of Taxation, found in chapter 5703 of the Ohio Administrative Code.

• Proposed rules - If the department has proposed a rule for chapter 5703 of the Ohio Administrative Code that is still undergoing review, it will be found here.
• Final rules - A complete list of the Department of Taxation's rules, as compiled by the department, is found here.
• Ohio Administrative Code - The Ohio Administrative Code, as compiled by Lawriter LLC at the direction of the Legislative Service Commission, is found here.
• Register of Ohio - The Register is a publication of the Legislative Service Commission that provides public notice and information about state agency rule-making proceedings.
• Joint Committee on Agency Rule Review (JCARR) - This legislative committee reviews administrative rules before they become effective.

The Ohio Department of Taxation's regulatory ombudsman is Deputy Tax Commissioner Christine Mesirow. As ombudsman, Mesirow acts as a problem-solving liaison between the department and those affected by its administrative rules. For questions or concerns about administrative rules, please contact Mesirow by e-mail, by telephone at (614) 466-0093, or at the following address:

Ohio Department of Taxation

P.O. Box 530

Columbus, Ohio 43216-0530