3769-6-02 Winnings start on January first.

Winnings during the year shall include all winnings from January first preceding the start.

R.C. 119.032 review dates: 09/15/2010 and 09/15/2015
Promulgated Under: 119.03
Statutory Authority: 3769.03
Rule Amplifies: 3769.03
Prior Effective Dates: 3/15/1966, 1/1/1985