Ohio Revised Code Search

...documents shall be open during business hours to the inspection of the tax commissioner, and shall be preserved for a period of four years, unless the commissioner, in writing, consents to their destruction within that period, or by order requires that they be kept for a longer period. No person shall refuse to provide such records and documents to the tax commissioner or any person employed by the commissioner for ...

... may examine, during the usual business hours of the day, the records, books, invoices, storage tanks, and any other equipment of any motor fuel dealer, retail dealer, exporter, terminal operator, purchaser, aviation fuel dealer, or transporter pertaining to motor fuel received, sold, shipped, or delivered, to determine whether the taxes imposed by this chapter have been paid and to verify the truth and accuracy of a...

...documents shall be open during business hours to the inspection of the commissioner, and shall be preserved for a period of four years unless the commissioner, in writing, consents to their destruction within that period, or by order requires that they be kept longer. If such records are normally kept by the person electronically, the person shall provide such records to the commissioner electronically at the c...

...documents shall be open during business hours to the inspection of the tax commissioner, and shall be preserved for a period of four years, unless the commissioner, in writing, has authorized their destruction or disposal at an earlier date, or by order or by reason of a waiver of the four-year time limitation pursuant to section 5739.16 of the Revised Code requires that they be kept longer. (E) A permit granted p...

...(A) The legislative authority of a municipal corporation, by ordinance or resolution, or of a township, by resolution, may declare the municipal corporation or township to be a resort area for the purposes of this section, if all of the following criteria are met: (1) According to statistics published by the federal government based on data compiled during the most recent decennial census of the United States, at l...

...s section shall be open during business hours to the inspection of the tax commissioner, and shall be preserved for a period of four years, unless the commissioner, in writing, consents to their destruction within that period, or by order requires that they be kept longer.

...documents shall be open during business hours to the inspection of the commissioner, and shall be preserved for a period of four years, unless the commissioner consents, in writing, to their destruction within such period, or by order requires that they be kept longer. Persons refusing to provide such records and documents for inspection by the tax commissioner are subject to the penalty imposed under section 5703.19...

... each retail dealer, within twenty-four hours after the receipt of any cigarettes at the retail dealer's place of business, shall inspect the cigarettes to ensure that tax stamps are affixed. The inspection shall be completed before the cigarettes are delivered to any person in this state, or, in the case of a tax levied pursuant to section 5743.021, 5743.024, or 5743.026 of the Revised Code, before the cigarettes ar...

...n records and documents during business hours for the inspection of the tax commissioner, and shall preserve them for a period of three years from the date the return was due or was filed, whichever is later, unless the commissioner, in writing, consents to their destruction within that period, or orders that they be kept for a longer period of time. (B)(1) Each distributor of tobacco products and each vapor distr...

...form community service for a number of hours determined by the court.

...tax commissioner during normal business hours, and shall preserve those records, documents, returns, and reports for a period of three years after the date the return or report, or return or report to which such a record or document pertains, was required to be filed or actually was filed, whichever is later. The tax commissioner may consent in writing to the destruction of such records, documents, returns, or report...

...mmissioner's inspection during business hours and shall be preserved for a period of four years unless the commissioner, in writing, consents to their destruction within that period, or by order requires that they be kept longer.

...h the individual works more than twenty hours a week. A nonrefundable credit is allowed against the aggregate tax liability under section 5747.02 of the Revised Code of a displaced worker who pays for job training to enhance the displaced worker's ability to get a new job. The amount of the credit equals the lesser of five hundred dollars or fifty per cent of the amount the individual actually paid less any reimburs...

...ocuments shall be open during business hours to the inspection of the commissioner, and shall be preserved for a period of four years after the date the return was required to be filed or actually was filed, whichever is later, unless the commissioner, in writing, consents to their destruction within that period, or by order requires that they be kept longer.

...documents shall be open during business hours to the inspection of the commissioner, and shall be preserved for a period of four years unless the commissioner, in writing, consents to their destruction within that period, or by order requires that they be kept longer. If such records are normally kept by the person electronically, the person shall provide such records to the commissioner electronically at the c...

...As used in Chapter 5753. of the Revised Code and for no other purpose under Title LVII of the Revised Code: (A) "Casino facility" has the same meaning as in section 3772.01 of the Revised Code. (B) "Casino gaming" has the same meaning as in section 3772.01 of the Revised Code. (C) "Casino operator" has the same meaning as in section 3772.01 of the Revised Code. (D) "Gross casino revenue" means the total amoun...

...by the tax commissioner during business hours, and 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 served on the taxpayer requires that they be kept longer. If the records are normally kept electronically by the taxpayer, the taxpayer shall provide the records to the tax commissioner electronically at the tax commissi...

... a licensee must complete the number of hours of continuing education required of the licensee by law. (B) A licensee may submit an application to a licensing agency, stating that the licensee requires an extension of the current reporting period because the licensee has served on active duty during the current or a prior reporting period. The licensee shall submit proper documentation certifying the active duty s...

...ical services for a specified number of hours per week and for a specified number of years to patients of one or more specified institutions administered by the department. (2) The department agrees to repay all or a specified portion of the principal and interest of a governmental or other educational loan taken by the physician for the following expenses if the physician meets the service obligation agreed to and ...

...e is not conducted during or within ten hours of any of the following activities conducted at the Ohio veterans' home: (a) A bingo session during which a charitable bingo game is conducted pursuant to sections 2915.07 to 2915.11 of the Revised Code; (b) A scheme of chance or game of chance; or (c) Bingo as described in division (O)(2) of section 2915.01 of the Revised Code. (7) The bingo games are conducted on di...

...ll keep them open during usual business hours; (2) Manage the recruitment of individuals for service in the Ohio organized militia; (3) Have and maintain custody of all military records, correspondence, and other documents of the Ohio organized militia; (4) Superintend the preparation of all returns and reports required by the United States from the state on military matters; (5) Keep a roster of all offi...

...public inspection during regular office hours. Additions to or deductions from said inventories shall be made so that each inventory sets forth at all times a correct list of all property owned by or in possession of each organization of the organized militia. Whenever deductions are made from such inventories, the time and manner of disposition of the property shall be entered.

...us technicians during their normal duty hours; (B) Persons who have been placed on the state retired list pursuant to section 5913.07 or 5919.13 of the Revised Code; (C) All other persons lawfully ordered to duty in the organized militia, from the dates they are required by the terms of the order or other directive to obey the order or directive, including any time during which they are going to or returning f...

...n shall be informed within seventy-two hours of the specific wrong of which the person is accused and of the person's rights under this code. (B) Confinement, whether before, during, or after trial by a military court, shall be, to the maximum extent practicable, in civil jails or like facilities. An order that an accused person be placed in pretrial confinement shall be reviewed by a military judge within se...

... is committed shall within twenty-four hours after that commitment report to the commanding officer of the prisoner the name of the prisoner, the offense charged against the prisoner, and the name of the person who ordered or authorized the commitment.