Ohio Administrative Code (Last Updated: January 12, 2021)

5703-3-04. Dates for listing taxable personal property

Latest version.

(A) All taxpayers required by rule 5703-3-03 of the Administrative Code to file a balance sheet and make a return of taxable property used in business shall list such personal property as of the close of business of the last day of December .

Effective: 12/19/2020
Five Year Review (FYR) Dates: 6/3/2020 and 12/19/2025
Promulgated Under: 119
Statutory Authority: 5703.05
Rule Amplifies: 5709.01, 5709.02, 5711.03, 5711.04, 5711.101
Prior Effective Dates: 02/17/1975, 12/30/1984, 05/22/2014

                    
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