4141-23-02 Records to be kept five years.

Records established as required by rule 4141-23-01 of the Administrative Code shall be preserved and maintained for a period of not less than five years after the calendar year in which the remuneration with respect to such worker was paid.

R.C. 119.032 review dates: 09/28/2005 and 09/28/2010

Promulgated Under: 4141.14

Statutory Authority: 4141.13(A)

Rule Amplifies: 4141.13(G), 4141.18

Prior Effective Dates: 1/1/72, 7/3/86, 12/30/91