5703-3-03 Filing of balance sheets.

Taxpayers engaged in any business, profession or occupation conducted for gain, profit or income on their own account, and taxpayers or fiduciaries returning for estates or beneficial owners engaged in any business, profession or occupation conducted for gain, profit or income, shall file a balance sheet at the time of making return on appropriate forms prescribed by the Department of Taxation.

(former TX-41-01); Eff 7-25-39
Rule promulgated under: RC 5703.14