2006 Ohio Revised Code - 5727.27. Duty to keep and preserve records; inspection.
§ 5727.27. Duty to keep and preserve records; inspection.
Every natural gas company or combined company liable for the tax imposed by
section 5727.24 of the Revised Code shall keep complete and accurate records as prescribed by the tax commissioner. The records shall be preserved for four years after the return for the tax to which the records pertain is due or filed, whichever is later. The natural gas company or combined company shall make the records available for inspection by the commissioner or the commissioner's agent, on the request of the commissioner or agent.
HISTORY: 148 v H 283 (Eff 9-29-99); 148 v H 640. Eff 6-15-2000.
Not analogous to former RC § 5727.27 (GC § 5468; 102 v 224, § 79; 112 v 268; Bureau of Code Revision, 10-1-53; 133 v H 531; 135 v H 1338; 138 v H 145; 139 v H 694; 140 v H 291; 141 v H 201), repealed 143 v S 156, § 2, eff 12-31-89.
The effective date is set by section 81 of HB 640.
See provisions, § 174 of HB 283 (148 v - ), as amended by § 5 of SB 287 (148 v - ), following RC § 5703.05.2.
See provisions, § 176 of HB 283 (148 v - ), following RC §
5727.24.
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