Ohio Rev. Code § 128.451
This is the official text of Ohio Rev. Code § 128.451, part of Ohio’s Ohio Revised Code — the complete compiled statutory law of Ohio, organized into 40+ numbered titles by subject.
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§ 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
Official statutory text
October 3, 2023 House Bill 33 - 135th General Assembly 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 February 20, 2025 at 11:00 AM
Status: in_force · Read it on the official government site
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