Ohio § 5749.13 Maintaining records

Ohio Statutes

§ 5749.13 — Maintaining records

Ohio § 5749.13

Title 57Taxation

Ch. 5749Severance Tax

This text of Ohio § 5749.13 (Maintaining 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. § 5749.13 (2026).

Text

The tax commissioner may prescribe  requirements as to the keeping of records and other pertinent  documents and the filing of copies of federal income tax returns  and determinations. The commissioner may require any person, by  rule or by notice served on that person, to keep such records as  the commissioner considers necessary to show whether that person  is liable, and the extent of liability, for the tax imposed under  this chapter and the amount due under section1509.50of the  Revised Code. Such records and other documents shall be open  during business hours to the inspection of the commissioner, and  shall be preserved for a period of four years after the date the  return was required to be filed or actually was filed, whichever  is later, unless the commissioner, in writing, cons

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The tax commissioner may prescribe requirements as to the keeping of records and other pertinent documents and the filing of copies of federal income tax returns and determinations. The commissioner may require any person, by rule or by notice served on that person, to keep such records as the commissioner considers necessary to show whether that person is liable, and the extent of liability, for the tax imposed under this chapter and the amount due under section1509.50of the Revised Code. Such records and other documents shall be open during business hours to the inspection of the commissioner, and shall be preserved for a period of four years after the date the return was required to be filed or actually was filed, whichever is later, unless the commissioner, in writing, consents to their destruction within that period, or by order requires that they be kept longer.