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The Ohio Department of Taxation promulgates regulations that set forth more precise rules that implement the state tax code.
Common Sense Initiative
The Common Sense Initiative was established by Executive Order 2011-01K and placed within the Office of the Lieutenant Governor. Under the CSI, state agencies, including the Ohio Department of Taxation, are required to draft rules in collaboration with stakeholders, assess and justify any adverse impact on the business community and provide an opportunity for the affected public to provide input on the rules.