Lawriter - OAC - 5703-5-04 [Rescinded] Changes of a taxpayer's annual accounting period.

5703-5-04 [Rescinded] Changes of a taxpayer's annual accounting period.

Effective: 9/7/2018
Five Year Review (FYR) Dates: 6/20/2018
Promulgated Under: 119
Statutory Authority: 5703.05
Rule Amplifies: 5733.031, 5733.04, 5733.05
Prior Effective Dates: 02/25/1972, 01/04/1989, 01/01/2004