Ohio § 5741.15
Full text of Ohio Ohio Revised Code § 5741.15, with citation guidance and answers to common questions.
§ 5741.15.
Every seller having nexus with this state and every person receiving the benefit of
services in this state or storing, using, or otherwise consuming in this state tangible
personal property subject to the tax imposed by or pursuant to section 5741.02 , 5741.021 , 5741.022 , or 5741.023 of the Revised Code shall keep such records, receipts, invoices, bills of lading, asset ledgers, depreciation
schedules, transfer journals, and such primary and secondary records and documents
in such form as the tax commissioner requires. Such records and other documents shall be open during business hours to the inspection
of the commissioner, and shall be preserved for a period of four years, unless the
commissioner consents, in writing, to their destruction within such period, or by
order requires that they be kept longer. Persons refusing to provide such records and documents for inspection by the tax
commissioner are subject to the penalty imposed under section 5703.19 of the Revised Code .
Frequently Asked Questions About Ohio § 5741.15
What does Ohio Revised Code § 5741.15 cover?
Section 5741.15 is part of the Ohio Revised Code, the codified statutory law of Ohio. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Ohio § 5741.15?
A common citation format is "Ohio Revised Code § 5741.15" (Ohio). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Ohio law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Ohio official source linked on this page or consult a licensed Ohio attorney.
How does Ohio § 5741.15 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Ohio can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Ohio.