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

5703-3-05. Consolidated returns by corporations and joint returns by husband and wife [RESCINDED]

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Effective: 12/19/2020
Five Year Review (FYR) Dates: 6/3/2020
Promulgated Under: 119
Statutory Authority: 5703.05
Rule Amplifies: 5711.14
Prior Effective Dates: 08/27/1959, 11/11/1982, 05/22/2014

                    
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