Ohio § 5727.27 Company to keep records - inspection of records

Ohio Statutes

§ 5727.27 — Company to keep records - inspection of records

Ohio § 5727.27

Title 57Taxation

Ch. 5727Public Utilities

This text of Ohio § 5727.27 (Company to keep records - inspection of 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. § 5727.27 (2026).

Text

Every natural gas company or combined company liable for the tax imposed by section5727.24of the Revised Code shall keep complete and accurate records as prescribed by the tax commissioner. The records shall be preserved for four years after the return for the tax to which the records pertain is due or filed, whichever is later.  The natural gas company or combined company shall make the records available for inspection by the commissioner or the commissioner's agent, on the request of the commissioner or agent.

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Every natural gas company or combined company liable for the tax imposed by section5727.24of the Revised Code shall keep complete and accurate records as prescribed by the tax commissioner. The records shall be preserved for four years after the return for the tax to which the records pertain is due or filed, whichever is later. The natural gas company or combined company shall make the records available for inspection by the commissioner or the commissioner's agent, on the request of the commissioner or agent.