An "Opinion of the Tax Commissioner" means an opinion issued under R.C. 5703.53 with respect to prospective tax liability for certain taxes administered by the Commissioner. It does not include ordinary correspondence of the Commissioner or a Final Determination of the Commissioner arising from a request for administrative review of an assessment, refund claim, or an application for a pollution control or other certificate.

If a taxpayer requests in writing an Opinion from the Tax Commissioner as to whether or how certain property, income, sources of income, or activities or transactions will be taxed, the Commissioner may issue a written "Opinion of the Tax Commissioner" that shall bind the Commissioner in accordance with R.C. 5703.53.

The proper way to request an Opinion of the Tax Commissioner is to send a writing that comports with OAC 5703-1-12 to:

Tax Commissioner, Jeffrey A. McClain
Ohio Department of Taxation
30 East Broad Street
Columbus, OH 43215

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