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: 09/09/2005 and 09/09/2010

Promulgated Under: 119.03

Statutory Authority: 3769.03

Rule Amplifies: 3769.03

Prior Effective Dates: 3/15/66, 1/1/85