742-9-02 Payment dates for employer accrued liability.

Payment of an employer's accrued liability shall be according to the payment schedule provided by section 742.30 of the Revised Code and the date of all payments shall be due and payable on the dates set forth below:

(A) Not less than one-half of the annual amount due shall be due and payable on May fifteenth; and

(B) The other half or the remaining balance due for that year shall be due and payable on November fifteenth.

Eff 1-1-77; 6-12-99; 10-22-04
Rule promulgated under: RC 111.15
Rule authorized by: RC 742.10
Rule amplifies: RC 742.30
R.C. 119.032 review dates: 10/07/2009 and 10/07/2014