Ohio Rev. Code § 3919.38
Annual statement by accident insurance company
October 1, 1953 House Bill 1 - 100th General Assembly Annually, before the first day of March, every corporation, company, or association referred to in section 3919.31 of the Revised Code shall file with the superintendent of insurance a statement under the oath of its officers showing its transactions for the year ending on the thirty-first day of December preceding, and its condition on that day, in the form prescribed by the superintendent.