Ohio Administrative Code
Title 5703 - Department of Taxation
Chapter 5703-9 - Sales and Use Tax
Section 5703-9-16 - Affiliated group
Universal Citation: OH Admin Code 5703-9-16
Current through all regulations passed and filed through September 16, 2024
"Affiliated group" as used in Chapter 5739. and 5741. of the Revised Code has the same meaning as in division (B)(3)(e) of section 5739.01 of the Revised Code. In the case of a partnership, a general partner that has or controls at least a fifty per cent partnership interest will be considered to control the partnership.
Effective: 12/19/2016
Five Year
Review (FYR) Dates: 09/29/2016 and
12/19/2021
Promulgated
Under: 119.03
Statutory Authority: 5703.05
Rule
Amplifies: 5739.01, 5741.01
Prior Effective Dates:
5-6-04
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