4701-17-08. Education assistance surcharge

(A) The board, in accordance with the provisions of division (H)(1) of section 4701.10 of the Revised Code, shall assess an education assistance surcharge in addition to the triennial Ohio permit and Ohio registration fee imposed pursuant to divisions (A) and (B) of section 4701.10 of the Revised Code, respectively, in the amount of thirty dollars.

(B) The board may prorate the education assistance surcharge in cases where it issues Ohio permits or Ohio registrations for less than three years.

(C) The total amount of education assistance surcharges shall be designated for deposit in the certified public accountant education assistance fund, in accordance with the provisions of division (H)(2) of section 4701.10 of the Revised Code.

Replaces: 4701-17-08

Five Year Review (FYR) Dates: 5/12/2020 and 05/12/2025
Promulgated Under: 119.03
Statutory Authority: 4701.26
Rule Amplifies: 4701.26
Prior Effective Dates: 11/04/1994, 04/04/2003, 01/03/2007, 12/14/2012

Prior History: (Five Year Review (FYR) Dates: 09/16/2015 and 09/01/2020
Promulgated Under: 119.03
Statutory Authority: 4701.26
Rule Amplifies: 4701.26
Prior Effective Dates: 11/04/94, 04/04/03, 1/03/07)