Ohio Rev. Code § 128.451
Current with legislation from 2024 received as of August 15, 2024.
Records, invoices, and documents required to be kept under this section 128.45 of the Revised Code shall be open during business hours to the inspection of the tax commissioner. They shall be preserved for a period of four years unless the tax commissioner, in writing, consents to their destruction within that period, or by order requires that they be kept longer.
R.C. § 128.451