Records established as required by rule 4141-23-01 of the
Administrative Code shall be preserved and maintained for a period of not less
than five years after the calendar year in which the remuneration with respect
to such worker was paid.
Effective: 11/12/2018
Five Year Review (FYR) Dates: 8/21/2018 and 09/01/2023
Certification: CERTIFIED ELECTRONICALLY
Date: 10/26/2018
Promulgated Under: 119.03
Statutory Authority: 4141.14, 4141.13(A)
Rule Amplifies: 4141.13(G), 4141.18
Prior Effective Dates: 01/01/1972, 07/03/1986, 12/30/1991