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
Section: Previous 3734.87 3734.90 3734.901 3734.902 3734.903 3734.904 3734.905 3734.906 3734.907 3734.908 3734.909 3734.9010 3734.9011 3734.9012 3734.9013 NextLast modified: October 10, 2016