us-oh/regs
Ohio Admin. Code § 5703-3-04
Dates for listing taxable personal property
Official textcodes.ohio.govlast amended
All taxpayers required by rule 5703-3-03 of the Administrative Code to file a balance sheet and make a return of taxable property used in business shall list such personal property as of the close of business of the last day of December.
Last updated November 19, 2025 at 11:48 AM
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In this chapter (8 sections)
- 5703-3-01 · Property excepting oil, gas and water production plants
- 5703-3-02 · Oil, gas and water production plants
- 5703-3-03 · Filing of balance sheets; effect of repeal and reduction of…
- 5703-3-04 · Dates for listing taxable personal property
- 5703-3-10 · Tangible personal property tax; true value of depreciable…
- 5703-3-11 · Tangible personal property tax; "true value" or "302"…
- 5703-3-12 · Tangible personal property tax; true value; exhaustion…
- 5703-3-32 · Dealer in intangibles tax definition of "primarily"