[Former R.C. 128.45, amended and renumbered by H.B. 33, 135th General Assembly, effective 10/3/2023] Preservation and inspection of records
Effective: October 3, 2023; Latest Legislation: House Bill 33 - 135th General Assembly
Records, invoices, and documents required to be kept under section 128.45 of the Revised Code shall be open during business hours to the inspection of the tax commissioner. They shall be preserved for a period of four years unless the tax commissioner, in writing, consents to their destruction within that period, or by order requires that they be kept longer.
Last updated February 20, 2025 at 11:00 AM
Official source: Ohio Laws & Administrative Rules (Legislative Service Commission). Reproduced from public-domain Ohio statutes; confirm against the official source for the current text. Not legal advice.