Effective: 11/11/2011R.C. 119.032 review dates: 08/26/2011Promulgated Under: 119.03 Statutory Authority: 3901.041 Rule Amplifies: 3901.041 , 3905.14, 3905.85(D) Prior Effective Dates: 11/30/1981, 4/5/2007
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