Section 718.31 - Payment of persons hired to inspect books.

Ohio Rev Code § 718.31 (2019) (N/A)
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No person hired or retained by a tax administrator to examine or inspect a taxpayer's books shall be paid on a contingency basis.

Added by 130th General Assembly File No. TBD, HB 5, §1, eff. 3/23/2015, applicable to municipal taxable years beginning on or after 1/1/2016.