Rule 5703-3-04. Dates for listing taxable personal property

Other All taxpayers required by rule 5703-3-03 of the Administrative Code to file a balance sheet and make a return of taxable property used in business shall list such personal property as of the close of business of the last day of December. Last updated November 19, 2025 at 11:48 AM Supplemental Information Authorized By: 5703.05 Amplifies: 5709.01 , 5709.02 , 5711.03 , 5711.04 , 5711.101 10/7/2030 2/17/1975, 12/30/1984