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.
R.C. 119.032 review dates: 09/24/2012 and 09/01/2017
Certification: CERTIFIED ELECTRONICALLY
Date: 09/24/2012
Promulgated Under: 4141.14
Statutory Authority: 4141.13 (A)
Rule Amplifies: 4141.13 (G), 4141.18
Prior Effective Dates: 1/1/72, 7/3/86, 12/30/91