Ohio § 5727.92 Keeping and preserving records

Ohio Statutes

§ 5727.92 — Keeping and preserving records

Ohio § 5727.92

Title 57Taxation

Ch. 5727Public Utilities

This text of Ohio § 5727.92 (Keeping and preserving 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. § 5727.92 (2026).

Text

Every person liable for the tax imposed by section5727.81or5727.811of the Revised Code shall keep complete and accurate records of all electric and natural gas distributions and other records as required by the tax commissioner. The records shall be preserved for four years after the return for the taxes to which the records pertain is due or filed, whichever is later.  The records shall be available for inspection by the tax commissioner or the commissioner's authorized agent, upon request of the commissioner or such agent.

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Every person liable for the tax imposed by section5727.81or5727.811of the Revised Code shall keep complete and accurate records of all electric and natural gas distributions and other records as required by the tax commissioner. The records shall be preserved for four years after the return for the taxes to which the records pertain is due or filed, whichever is later. The records shall be available for inspection by the tax commissioner or the commissioner's authorized agent, upon request of the commissioner or such agent.