5703-1-04. Existing rules and regulations  


Latest version.
  • All existing rules, regulations, information releases, bulletins, directives and orders of the tax commissioner, with respect to all taxes and assessments administered and supervised by such tax commissioner, shall remain in full force and effect until modified, amended or rescinded in accordance with the law .


Effective: 12/2/2016
Five Year Review (FYR) Dates: 09/01/2016 and 12/02/2021
Promulgated Under: 119.03
Statutory Authority: 5703.05
Rule Amplifies: 5703.05
Prior Effective Dates: 6-15-67