Section 5703-3-03 - Filing of balance sheets; effect of repeal and reduction of listing percentage(A) Taxpayers engaged in any business, profession or occupation conducted for gain, profit or income on their own account, and taxpayers or fiduciaries returning for estates or beneficial owners engaged in any business, profession or occupation conducted for gain, profit or income, who are required to file a personal property tax return shall file a balance sheet at the time of making return on appropriate forms prescribed by the department of taxation. Ohio Admin. Code 5703-3-03
Effective: 12/19/2020
Five Year Review (FYR) Dates: 6/3/2020 and 12/19/2025
Promulgated Under: 119
Statutory Authority: 5703.05
Rule Amplifies: 5711.101, 5711.27
Prior Effective Dates: 07/25/1939, 08/07/2014