Ohio Statutes
§ 3734.906 — Records
Ohio § 3734.906
This text of Ohio § 3734.906 (Records) is published on Counsel Stack Legal Research, covering Ohio primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Ohio Rev. Code Ann. § 3734.906 (2026).
Text
Every person liable for the fee imposed by section3734.901of the Revised Code shall keep complete and accurate records of all sales and purchases of tires as required by the tax commissioner. The records shall be available for inspection by the commissioner or his authorized agent and shall be preserved for four years after the return was due or filed, whichever is later.
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Legislative History
Effective: October 29, 1993 | Latest Legislation: Senate Bill 165 - 120th General Assembly
Nearby Sections
15
§ 3734.026
Procedures for remitting fees§ 3734.03
Open burning or open dumping§ 3734.04
Inspection - enforcement§ 3734.05
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Bluebook (online)
Ohio § 3734.906, Counsel Stack Legal Research, https://law.counselstack.com/statute/oh/3734.906.