Ohio Department of Taxation Legal Resources - Tax Rules

Tax Rules

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