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Ohio Laws and Rules
"Affiliated group" as used in Chapter 5739. and 5741. of the Revised Code has the same meaning as in division (B)(3)(e) of section 5739.01 of the Revised Code. In the case of a partnership, a general partner that has or controls at least a fifty per cent partnership interest will be considered to control the partnership.
Eff 5-6-04
Rule promulgated under: RC
5703.14
Rule
authorized by: RC 5703.05
Rule
amplifies: None
RC
119.032 Review Date: Exempt