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2020 Ohio Revised Code
Title 57 | Taxation
Chapter 5739 | Sales Tax
Section 5739.32 | Withholding Tax Funds to Insure Compliance by Local Officials.
Universal Citation: Ohio Rev Code § 5739.32 (2020)
Effective: October 11, 1976
Latest Legislation: House Bill 920 - 111th General Assembly
If any public official fails to maintain the records required by sections 5739.01 to 5739.31 of the Revised Code, or by the regulations issued by the tax commissioner or the treasurer of state, pursuant to said sections, or fails to comply with any law relating to the enforcement of said sections, the funds allocated to that county shall be withheld until such time as the public official has complied with such sections or such law and the regulations issued pursuant thereto.
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