Glander, C. Emory

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Procedure for Verification of Tax ReturnsC. EMoRY GnAmND*In providing that tax returns or reports -with respect to taxes,including accompanying schedules and statements, need not besworn to, the 99th General Assembly eliminated a requirement thathad long been regarded as burdensome by taxpayers of Ohio.' Fora number of years, the Ohio statutes have required that such taxreturns or reports be verified under oath by taxpayers generally,2and by the following classes of taxpayers in particular: taxpayersfiling personal property tax returns,3 rural electric companies,4banks and financial institutions,5 dealers in intangibles, 6 public utili-ties,7 domestic and foreign corporations, 8 dealers in motor vehiclefuel, 9 sales tax vendors10 and permit holders selling wine, beer,malt beverages and mixed beverages."In lieu of verification under oath, the new law provides thateach such tax return or report shall have printed on it the follow-ing statement which shall be subscribed to by the person signingsuch return or report: 12I declare under penalties of perjury that this return (in-cluding any accompanying schedules and statements) hasbeen examined by me and to the best of my knowledge andbelief is a true, correct and complete return and report.It will be observed that this statement, except for the addi-tion of the last two words, is identical with that required in re-spect of federal income tax returns. 3The existing statute providing penalties for filing false or fraud-ulent tax returns and reports with the department of taxation 14* Of the firm of Wright, Harlor, Purpus, Morris and Arnold; Past TaxCommissioner of Ohio; Past President of the National Association of TaxAdministrators; Member of the Ohio Bar.I Am. Sub. Sen. Bill No. 295, amending Sections 1465-20, 5372, 5372-2, 5372-5,5372-6, 5411, 5414-4, 5421, 5449, 5462, 5470, 5496, 5529, 5546-12b and 6212-50 andrepealing Section 5501 of the Ohio General Code. The bill was approved bythe Governor on June 11, 1951, and is effective on and after September 10, 1951.2 OsIo GEN. CODE §§ 1465-18, 1465-19 and 1465-20.3 OHIo GEN. CODE §§ 5372, 5372-2, and 5372-5.4 OHIo G:rT. CODE § 5372-6.S OnIo G=~. CODE 8 5411.6 OmIo GEN. CODE § 5414-4.7 Omo GEN. CODE §§ 5421, 5449, 5462, and 5470.s Omo GEN. CODE § 5496.9 OHo GEN. CODE § 5529.10 Oao GEN. CoDE § 5546-12b.11 Omo GEN. CODE § 6212-50.12 Omo GEN. CODE § 1465-20a, Am. Sub. Sen. Bill No. 295, § 1.13 U. S. Individual Income Tax Return, Form 1040.14 OHIo GEN. CoDE § 5501.OHIO STATE LAW JOURNALwas repealed, and in its place a new section was enacted, as fol-lows: IsWhoever knowingly makes or presents or aids, or assistsin the preparation or presentation of a false or fraudulentreport, return, schedule, statement or document authorizedor required by law to be filed with the department of taxa-tion, the auditor of state, the treasurer of state, a countyauditor or a county treasurer or knowingly procures, coun-sels, or advises the preparation or presentation of such re-port, return, schedule, statement or document, or whoknowingly changes, alters, or amends or knowingly pro-cures, counsels or advises such change, alteration oramendment of the books upon which such report, return,schedule, statement or document are based with intent todefraud the state of Ohio or any of its subdivisions, shallbe fined not more than ten thousand dollars, or imprisonedin the penitentiary for not more than five years, or both.No conviction shall be had under any other section of theGeneral Code with respect to acts or conduct made subjectto the penalty provided in this section.This new section is broader than the former section in that itapplies not only to false and fraudulent returns, reports and otherstatements filed with the department of taxation, but also to thosefiled with the auditor of state, the treasurer of state, a county audi-tor or a county treasurer.The provisions of the new law will not apply to certain docu-ments filed with the department of taxation, such as petitions forreassessment or claims for reimbursement on account of returnedmerchandise under the sales tax law, 16 or to any other documentor form of the department of taxation which does not constitute atax return or report or an accompanying schedule or statement.Is Omo Gui. CODE § 1465-20b, Am. Sub. Sen. Bill No. 295, Sec. 2.16 Omo GEN. CoDE §§ 5546-9a and 5546-6.[Vol. 12

Procedure for Verification of Tax Returns

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Procedure for Verification of Tax Returns

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