The tax commissioner may, in accordance with section 5703.14 of the Revised Code, adopt rules to implement sections 5709.91 and 5709.911 of the Revised Code.
Ohio Rev. Code Ann. § 5709.912
Administrative rules
Effective: June 9, 2004; Latest Legislation: House Bill 427 - 125th General Assembly
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.