{"data":{"id":"us-oh/ohio-rev.-code-5703.32","jurisdiction":"us-oh","citation":"Ohio Rev. Code § 5703.32","heading":"Depositions.","body":"In an investigation the department of taxation or any party may cause depositions of witnesses residing within or without the state to be taken in the manner prescribed by law for like depositions in civil actions in courts of common pleas.","path":["Title 57 Taxation","Chapter 5703 Department Of Taxation"],"source_url":"https://codes.ohio.gov/ohio-revised-code/section-5703.32","current_through":"1953-10-01 (House Bill 1 - 100th General Assembly)","vintage":"","retrieved_at":"2026-09-14T19:24:41Z","sha256":"37cfc2ddc44a18f54c0e9ffd911c240c6594a21331bc0557c3c348391911b646","source_id":"us-oh","stale":false,"prev":"us-oh/ohio-rev.-code-5703.31","next":"us-oh/ohio-rev.-code-5703.33"},"notice":"GroundRules: Original legal text. Not legal advice."}