Sec. 5703.21. (A) Except as provided in divisions (B) and | 10 |
(C) of this section, no agent of the department of taxation, | 11 |
except in the agent's report to the department or when called on | 12 |
to testify in any court or proceeding, shall divulge any | 13 |
information acquired by the agent as to the transactions, | 14 |
property, or business of any person while acting or claiming to | 15 |
act under orders of the department. Whoever violates this | 16 |
provision shall thereafter be disqualified from acting as an | 17 |
officer or employee or in any other capacity under appointment or | 18 |
employment of the department. | 19 |
(B)(1) For purposes of an audit pursuant to section 117.15 of | 20 |
the Revised Code, or an audit of the department pursuant to | 21 |
Chapter 117. of the Revised Code, or an audit, pursuant to that | 22 |
chapter, the objective of which is to express an opinion on a | 23 |
financial report or statement prepared or issued pursuant to | 24 |
division (A)(7) or (9) of section 126.21 of the Revised Code, the | 25 |
officers and employees of the auditor of state charged with | 26 |
conducting the audit shall have access to and the right to examine | 27 |
any state tax returns and state tax return information in the | 28 |
possession of the department to the extent that the access and | 29 |
examination are necessary for purposes of the audit. Any | 30 |
information acquired as the result of that access and examination | 31 |
shall not be divulged for any purpose other than as required for | 32 |
the audit or unless the officers and employees are required to | 33 |
testify in a court or proceeding under compulsion of legal | 34 |
process. Whoever violates this provision shall thereafter be | 35 |
disqualified from acting as an officer or employee or in any other | 36 |
capacity under appointment or employment of the auditor of state. | 37 |
(2) For purposes of an internal audit pursuant to section | 38 |
126.45 of the Revised Code, the officers and employees of the | 39 |
office of internal auditing in the office of budget and management | 40 |
charged with conducting the internal audit shall have access to | 41 |
and the right to examine any state tax returns and state tax | 42 |
return information in the possession of the department to the | 43 |
extent that the access and examination are necessary for purposes | 44 |
of the internal audit. Any information acquired as the result of | 45 |
that access and examination shall not be divulged for any purpose | 46 |
other than as required for the internal audit or unless the | 47 |
officers and employees are required to testify in a court or | 48 |
proceeding under compulsion of legal process. Whoever violates | 49 |
this provision shall thereafter be disqualified from acting as an | 50 |
officer or employee or in any other capacity under appointment or | 51 |
employment of the office of internal auditing. | 52 |
(7) ProvidingUnless otherwise provided by section 5703.212 | 87 |
of the Revised Code, providing information regarding the name, | 88 |
account number, or business address of a holder of a vendor's | 89 |
license issued pursuant to section 5739.17 of the Revised Code, a | 90 |
holder of a direct payment permit issued pursuant to section | 91 |
5739.031 of the Revised Code, or a seller having a use tax account | 92 |
maintained pursuant to section 5741.17 of the Revised Code, or | 93 |
information regarding the active or inactive status of a vendor's | 94 |
license, direct payment permit, or seller's use tax account; | 95 |
(13) Disclosing to the department of job and family services, | 116 |
industrial commission, and bureau of workers' compensation | 117 |
information in the possession of the department of taxation solely | 118 |
for the purpose of identifying employers that misclassify | 119 |
employees as independent contractors or that fail to properly | 120 |
report and pay employer tax liabilities. The department of | 121 |
taxation shall disclose only such information that is necessary to | 122 |
verify employer compliance with law administered by those | 123 |
agencies. | 124 |
Sec. 5703.212. The holder of a vendor's license issued | 134 |
pursuant to section 5739.17 of the Revised Code, the holder of a | 135 |
direct payment permit issued pursuant to section 5739.031 of the | 136 |
Revised Code, or a seller having a use tax account maintained | 137 |
pursuant to section 5741.17 of the Revised Code may apply to the | 138 |
tax commissioner to keep confidential the business address | 139 |
associated with the license, permit, or account if the address is | 140 |
the same as the address of the primary residence of the license | 141 |
holder, permit holder, account holder, or any owner or shareholder | 142 |
thereof. Within thirty days after receiving an application, the | 143 |
commissioner shall review the application and make a determination | 144 |
of whether the applicant meets the criteria prescribed by this | 145 |
section. | 146 |
Sec. 5715.49. (A) Except as provided in division (B) of this | 153 |
section, no former or present county auditor or member of a county | 154 |
board of revision shall divulge, except in the performance of | 155 |
official duties or upon the order of the department of taxation, | 156 |
or when called upon to testify in any court or proceeding, any | 157 |
information acquired in the exercise of the powers vested by the | 158 |
laws relating to taxation, or while claiming to exercise any such | 159 |
powers, as to the transactions, property, or business of any | 160 |
person, company, firm, corporation, association, or partnership. | 161 |
Whoever violates this section shall thereafter be disqualified | 162 |
from acting in any official capacity in connection with the | 163 |
assessment or collection of taxes or recoupment charges. | 164 |
Sec. 5715.50. (A) Except as provided in division (B) of this | 171 |
section, no former or present expert, clerk, or employee of a | 172 |
county auditor, county board of revision, or the tax commissioner, | 173 |
and no former or present deputy, assistant, or agent of the tax | 174 |
commissioner shall divulge, except in the performance of official | 175 |
duties or in any report to the county auditor, the county board of | 176 |
revision, or the tax commissioner, or when called upon to testify | 177 |
in any court or proceeding, any information acquired in the | 178 |
exercise of the powers vested therein by any law, or while | 179 |
claiming to exercise such powers, as to the transactions, | 180 |
property, or business of any person, company, firm, corporation, | 181 |
association, or partnership. Whoever violates this section shall | 182 |
thereafter be disqualified from acting in any official capacity in | 183 |
connection with the assessment or collection of taxes or | 184 |
recoupment charges. | 185 |