Ohio Code 3780.06 – Information provided by the department of taxation
Information provided by the department of taxation.
Terms Used In Ohio Code 3780.06
- Applicant: means an individual or person who files an application for a license pursuant to this chapter. See Ohio Code 3780.01
- License: means a license by the division of cannabis control to a license applicant pursuant to chapter 3780 of the Revised Code and the rules adopted thereunder. See Ohio Code 3780.01
- Person: includes , but is not limited to, an individual or a combination of individuals; a sole proprietorship, a firm, a company, a joint venture, a partnership of any type, a joint-stock company, a corporation of any type, a corporate subsidiary of any type, a limited liability company, a business trust, or any other business entity or organization; an assignee; a receiver; a trustee in bankruptcy; an unincorporated association, club, society, or other unincorporated entity or organization; entities that are disregarded for federal income tax purposes; and any other nongovernmental, artificial, legal entity that is capable of engaging in business. See Ohio Code 3780.01
- state: means the state of Ohio. See Ohio Code 1.59
(A)(1) Notwithstanding section 149.43 of the Revised Code or any other public records law to the contrary or any law relating to the confidentiality of tax return information, upon the request of the division of cannabis control, the department of taxation shall provide to the division of cannabis control all of the following information:
(a) Whether an applicant for license under this chapter follows the applicable tax laws of this state;
(b) Any past or pending violation by the applicant of those tax laws, and any penalty imposed on the applicant for such a violation.
(2) The division of cannabis control shall request the information only as it pertains to an application for license that the division of cannabis control is reviewing.
(3) The department of taxation may charge the division of cannabis control a reasonable fee to cover the administrative cost of providing the information.
(B) Information received under this section is confidential. Except as otherwise permitted by other state law or federal law, the division of cannabis control shall not make the information available to any person other than the applicant for licensure to whom the information applies.
Last updated November 13, 2023 at 12:51 PM