4141-1-03. General partnerships

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General partners in a general partnership or a limited partnership are not in the employment of the partnership. Such general partners shall not be considered in determining the total number of individuals in the employment of a firm. Wages received by the general partners do not constitute remuneration under Chapter 4141. of the Revised Code.

Effective: 3/28/2019
Five Year Review (FYR) Dates: 1/8/2019 and 03/28/2024
Promulgated Under: 119.03
Statutory Authority: 4141.13
Rule Amplifies: 4141.01, 4141.13
Prior Effective Dates: 10/01/1941, 07/03/1986, 12/30/1991, 01/01/2003, 08/14/2008

                    
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