Ohio Admin. Code 5703-9-16

Current through all regulations passed and filed through December 2, 2024
Section 5703-9-16 - Affiliated group

"Affiliated group" as used in Chapter 5739. and 5741. of the Revised Code has the same meaning as in division (B)(3)(e) of section 5739.01 of the Revised Code. In the case of a partnership, a general partner that has or controls at least a fifty per cent partnership interest will be considered to control the partnership.

Ohio Admin. Code 5703-9-16

Five Year Review (FYR) Dates: 2/17/2022 and 02/17/2027
Promulgated Under: 119.03
Statutory Authority: 5703.05
Rule Amplifies: 5739.01, 5741.01
Prior Effective Dates: 05/06/2004, 12/19/2016
Effective: 12/19/2016
Five Year Review (FYR) Dates: 09/29/2016 and 12/19/2021
Promulgated Under: 119.03
Statutory Authority: 5703.05
Rule Amplifies: 5739.01, 5741.01
Prior Effective Dates: 5-6-04