General partners in a general partnership or a limited partnership are not in the employment of the partnership. Such general partners shall not be considered in determining the total number of individuals in the employment of a firm. Wages received by the general partners do not constitute remuneration under Chapter 4141. of the Revised Code.
R.C. 119.032 review dates: 05/15/2008 and 08/01/2013
Promulgated Under: 4141.14
Statutory Authority: 4141.13
Rule Amplifies: 4141.01, 4141.13
Prior Effective Dates: 10/1/41, 7/3/86, 12/30/91, 1/1/03