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The Legislative Service Commission staff updates the Revised Code on an ongoing basis, as it completes its act review of enacted legislation. Updates may be slower during some times of the year, depending on the volume of enacted legislation.

Section 128.451 | [Former R.C. 128.45, amended and renumbered by H.B. 33, 135th General Assembly, effective 10/3/2023] Preservation and inspection of records.

 

Records, invoices, and documents required to be kept under section 128.45 of the Revised Code shall be open during business hours to the inspection of the tax commissioner. They shall be preserved for a period of four years unless the tax commissioner, in writing, consents to their destruction within that period, or by order requires that they be kept longer.

Last updated September 15, 2023 at 6:02 PM

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