Effective: October 3, 2023 Latest Legislation: House Bill 33 - 135th General Assembly Records, invoices, and documents required to be kept under section 128.45 of the Revised Code shall be open during business hours to the inspection of the tax commissioner. They shall be preserved for a period of four years unless the tax commissioner, in writing, consents to their destruction within that period, or by order requires that they be kept longer. Last updated September 15, 2023 at 6:02 PM
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