Rule 109:8-1-03 | Quarterly certifications and escrow deposits.
(A) As authorized by section 1346.08 of the Revised Code, all nonparticipating manufacturers must make the annual escrow deposits required by section 1346.02 of the Revised Code in quarterly installments. The installment deposit for each quarter must be based on the manufacturer's sales during that quarter.
(B) A nonparticipating manufacturer shall deposit its quarterly escrow installment, if any, and submit a quarterly certification to the attorney general no later than one month and fifteen days after the end of the quarter. For example, the deadline for a quarterly escrow installment and certification for the quarter running from January first through March thirty-first is the following May fifteenth. The quarterly certification shall be on a form prescribed by the attorney general. Nothing in this rule changes the requirements under sections 1346.02 and 1346.05 of the Revised Code for a nonparticipating manufacturer to make its annual escrow deposit by April fifteenth and file its annual certification by April thirtieth each year.
(C) In the quarterly certification, nonparticipating manufacturers shall certify to the attorney general that the required escrow installment was deposited and the basis for calculating the amount of the installment. Nonparticipating manufacturers shall also provide with their quarterly certifications any documentation or related information required by the attorney general to verify the information provided in the certification and to verify the nonparticipating manufacturer's continued compliance with the requirements of section 1346.02 of the Revised Code.
(D) For purposes of this rule, the calendar year shall be divided into the following quarters: January first through March thirty-first; April first through June thirtieth; July first through September thirtieth; and October first through December thirty-first.
(E) If a quarterly escrow installment is not timely made in full or the required quarterly certification is not provided to the attorney general, the delinquent nonparticipating manufacturer and its brand families shall be removed from the directory in accordance with section 1346.05 of the Revised Code and rule 109:8-1-02 of the Administrative Code.
Last updated January 2, 2025 at 8:25 AM
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