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the Ohio Revised Code
2016 Ohio Revised Code
Title [7] VII MUNICIPAL CORPORATIONS
Chapter 718 - MUNICIPAL INCOME TAXES
Section 718.31 - Payment of persons hired to inspect books.
Universal Citation:
Ohio Rev Code § 718.31 (2016)
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No person hired or retained by a tax administrator to examine or inspect a taxpayer's books shall be paid on a contingency basis.
Added by 130th General Assembly File No. TBD, HB 5, §1, eff. 3/23/2015, applicable to municipal taxable years beginning on or after 1/1/2016.
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