4141-23-02. Records to be kept five years

Latest version.

Records established as required by rule 4141-23-01 of the Administrative Code shall be preserved and maintained for a period of not less than five years after the calendar year in which the remuneration with respect to such worker was paid.

Effective: 11/12/2018
Five Year Review (FYR) Dates: 8/21/2018 and 09/01/2023
Promulgated Under: 119.03
Statutory Authority: 4141.14, 4141.13(A)
Rule Amplifies: 4141.13(G), 4141.18
Prior Effective Dates: 01/01/1972, 07/03/1986, 12/30/1991

                    
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