3769-6-02 Winnings start on January first.

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

Five Year Review (FYR) Dates: 07/27/2016 and 07/27/2021
Promulgated Under: 119.03
Statutory Authority: 3769.03
Rule Amplifies: 3769.03
Prior Effective Dates: 1/1/85