- (a) All tax returns and information shall be confidential, pursuant to Rev 2903.02(a).
- (b) The department shall only make a disclosure or allow a representative to act on behalf of the taxpayer pursuant to Rev 2903.02(b).
- (c) Taxpayers shall provide their federal identification number or numbers on all tax returns and related documents pursuant to Rev 2903.02(c).
Source. #7479, eff 4-24-01; ss by #9443, eff 4-1-09; ss by #12138, eff 3-22-17