Modify tax enforcement authority

HB 613 amends multiple sections of Ohio's Revised Code to adjust the tax enforcement authority of the Department of Taxation and the Board of Tax Appeals. The bill modifies specific provisions (including sections 5703.42, 5703.52, and 5717.01) and adds a new section (5717.021) related to tax enforcement procedures. It directly affects these state tax agencies by changing how they handle enforcement actions, though the abstract does not specify the exact nature of the modifications. The summary focuses on the bill's purpose of revising authority structures without detailing the specific policy changes. (Note: The provided abstract lacks specifics on the actual modifications, so this summary reflects the bill's stated scope only.)