Legal Resources

Laws, Rules & Rulings

This section of our Web site is designed to help individuals better understand Ohio's tax laws as well as the department's rules for their administration. It includes formal opinions of the tax commissioner, proposed and final administrative rules and other resources.

  • Information releases — Information releases are technical advisories that offer detailed explanations of selected laws, rules and rulings that govern the taxes administered by the Ohio Department of Taxation. A repository of them may be found here.
  • Ohio Revised Code — The Ohio Revised Code, as compiled by Lawriter LLC at the direction of the Legislative Service Commission, is found here.
  • Rules — Resources on the department's proposed and final administrative rules are located here.
  • Tax Commissioner Opinions — Formal opinions of the Ohio tax commissioner, dating back to 1990, can be found here