Ohio Code 5749.13 – Maintaining records
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 section 1509.50 of 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.
Terms Used In Ohio Code 5749.13
- in writing: includes any representation of words, letters, symbols, or figures; this provision does not affect any law relating to signatures. See Ohio Code 1.59
- Person: means any individual, firm, partnership, association, joint stock company, corporation, or estate, or combination thereof. See Ohio Code 5749.01
- Return: means any report or statement required to be filed pursuant to Chapter 5749 of the Revised Code used to determine the tax due. See Ohio Code 5749.01
- Rule: includes regulation. See Ohio Code 1.59