us-oh/stat
Ohio Rev. Code § 5727.92
Keeping and preserving records
Official textcodes.ohio.govlast amended
Every person liable for the tax imposed by section 5727.81 or 5727.811 of the Revised Code shall keep complete and accurate records of all electric and natural gas distributions and other records as required by the tax commissioner. The records shall be preserved for four years after the return for the taxes to which the records pertain is due or filed, whichever is later. The records shall be available for inspection by the tax commissioner or the commissioner's authorized agent, upon request of the commissioner or such agent.
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In this chapter (40 sections)
- 5727.48 · Extension of time
- 5727.49 · Monthly report of secretary of state - information provided…
- 5727.50 · Valuation if no report or erroneous information reported
- 5727.51 · Taxes on dissolution or retirement required to be paid
- 5727.53 · Action to recover taxes
- 5727.54 · Cancellation of articles of incorporation or certificate of…
- 5727.55 · Prohibition against doing business after cancellation of…
- 5727.56 · Reinstatement of public utility - conditions - designation of…
- 5727.57 · Petition for judgment for taxes - injunction - procedure -…
- 5727.58 · Quo warranto proceedings
- 5727.60 · Penalty for failure to make report
- 5727.61 · Affidavit denying unlawful political contributions
- 5727.62 · Payment of witness fees
- 5727.71 · Duty of officials of railroads to testify
- 5727.72 · Duty to testify or bring books or papers
- 5727.74 · Effect when tax charged invalid
- 5727.75 · Exemption on tangible personal property and real property of…
- 5727.76 · Exemption for tangible personal property transmitting…
- 5727.80 · Kilowatt-hour tax definitions
- 5727.81 · Excise tax levied on electric distribution company
- 5727.82 · Monthly return and payment of tax
- 5727.83 · Payment by electronic funds transfer
- 5727.84 · Crediting money in kilowatt-hour tax receipts fund
- 5727.85 · Payments from school district property tax replacement fund
- 5727.86 · Payments from local government property tax replacement fund
- 5727.88 · Administration of provisions
- 5727.89 · Failure to file return or pay tax, interest, or additional…
- 5727.90 · Statute of limitations
- 5727.91 · Refunds
- 5727.92 · Keeping and preserving records
- 5727.93 · Registration
- 5727.94 · Tax statement provided to customers
- 5727.95 · Prohibited acts
- 5727.99 · Penalty
- 5727.111 · Assessing at percentages of true value
- 5727.241 · Credit against tax on natural gas or combined company
- 5727.311 · Tax payments by electronic funds transfer
- 5727.331 · Tax reduction to be reflected in rates
- 5727.471 · Assessment for underpayment or overpayment of taxes by…
- 5727.811 · Excise tax levied on natural gas distribution company