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This website publishes administrative rules on their effective dates, as designated by the adopting state agencies, colleges, and universities.

Rule 5703-1-04 | Existing rules and regulations.

 

All existing rules, regulations, information releases, bulletins, directives and orders of the tax commissioner, with respect to all taxes and assessments administered and supervised by the commissioner, remain in full force and effect until modified, amended or rescinded in accordance with the law.

Last updated September 28, 2026 at 10:53 AM

Supplemental Information

Authorized By: 5703.05
Amplifies: 5703.05
Five Year Review Date: 8/26/2031
Prior Effective Dates: 6/15/1967, 12/2/2016