2015 Ohio Revised Code
Title [1] I STATE GOVERNMENT
Chapter 128 - EMERGENCY TELEPHONE NUMBER SYSTEM
Section 128.45 - Recordkeeping.
Beginning January 1, 2014:
(A) Each wireless service provider and reseller shall keep complete and accurate records of bills for wireless service, together with a record of the wireless 9-1-1 charges collected under section 128.42 of the Revised Code, and shall keep all related invoices and other pertinent documents. Each seller shall keep complete and accurate records of retail sales of prepaid wireless calling services, together with a record of the wireless 9-1-1 charges collected under section 128.42 of the Revised Code, and shall keep all related invoices and other pertinent documents.
(B) Records, invoices, and documents required to be kept under this section shall be open during business hours to the inspection of the tax commissioner. They shall be preserved for a period of four years unless the tax commissioner, in writing, consents to their destruction within that period, or by order requires that they be kept longer.
Added by 130th General Assembly File No. 25, HB 59, ยง101.01, eff. 9/29/2013.
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