Tax Law Research : Federal and Ohio: Regulations

Ohio Department of Taxation Regulations

The rules of practice for the Ohio Board of Tax Appeals are different from the Ohio Rules of Civil Procedure and the Ohio Appellate Rules.

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.

Includes a list of proposed rules.