Taxpayer Rights and Responsibilities

Ohio Revised Code (ORC) 718.01(QQ)

For tax years beginning on or after January 1, 2016, “taxpayer rights and responsibilities” means the rights provided to taxpayers in sections 718.11, 718.12, 718.19, 718.23, 718.36, 718.37, 718.38, 5717.011 and 5717.03 of the Ohio Revised Code and the responsibilities of taxpayers to file, report, withhold, remit, and pay municipal income tax and otherwise comply with Chapter 718 of the Revised Code and the resolutions, ordinances and rules adopted by a municipal corporation for the imposition and administration of a municipal income tax.

ORC 718.11 – Local board of tax review.
ORC 718.12 – Limitations.
ORC 718.19 – Requests for refunds.
ORC 718.23 – Verification of accuracy of returns.
ORC 718.36 – Audits.
ORC 718.37 – Actions against tax administrator or municipal corporation.
ORC 718.38 – Request for opinion of the tax administrator.
ORC 5717.011 – Filing of notice of appeal.
ORC 5717.03 – Decision of board of tax appeals – certification – effect.