Ohio Admin. Code 5703-3-04

Current through all regulations passed and filed through June 10, 2024

Section 5703-3-04 - Dates for listing taxable personal property

All taxpayers required by rule 5703-3-03 of the Administrative Code to file a balance sheet and make a return of taxable property used in business shall list such personal property as of the close of business of the last day of December.

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: 5709.01, 5709.02, 5711.03, 5711.04, 5711.101
Prior Effective Dates: 02/17/1975, 12/30/1984, 05/22/2014