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2019 Ohio Revised Code
Title [37] XXXVII HEALTH - SAFETY - MORALS
Chapter 3734 - SOLID AND HAZARDOUS WASTES
Section 3734.906 - Records.
Universal Citation: Ohio Rev Code § 3734.906 (2019)
Every person liable for the fee imposed by section 3734.901 of the Revised Code shall keep complete and accurate records of all sales and purchases of tires as required by the tax commissioner. The records shall be available for inspection by the commissioner or his authorized agent and shall be preserved for four years after the return was due or filed, whichever is later.
Effective Date: 10-29-1993.
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