All existing rules, regulations, information releases, bulletins, directives and orders of the tax commissioner, with respect to all taxes and assessments administered and supervised by the commissioner, remain in full force and effect until modified, amended or rescinded in accordance with the law.
Ohio Admin. Code 5703-1-04
Five Year Review (FYR) Dates: 12/28/2026
Promulgated Under: 119
Statutory Authority: 5703.05
Rule Amplifies: 5703.05
Prior Effective Dates: 06/15/1967, 12/02/2016