Ohio Code 5727.72 – Duty to testify or bring books or papers
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No officer, employee, or agent of a person subject to this chapter shall refuse to attend before the department of taxation when required to do so, or refuse to bring with the officer, employee, or agent and submit for inspection any books or papers of such person in the officer’s, employee’s, or agent’s possession, custody, or control, or refuse to answer any questions put to the officer, employee, or agent concerning the organization, business, or property of such person.
Terms Used In Ohio Code 5727.72
- Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
- Person: includes an individual, corporation, business trust, estate, trust, partnership, and association. See Ohio Code 1.59
- Property: means real and personal property. See Ohio Code 1.59