Ohio Rev. Code » Chapter 718
Ohio Revised Code

Ohio Rev. Code § 718.31 (2026)

Payment of persons hired to inspect books

✓ current as of May 2026
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Effective:
March 23, 2015
Latest Legislation:
House Bill 5 - 130th General Assembly
PDF:
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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.
Notes of Decisions
Cited in 1 case, 2019–2019 · leading case: City of Athens v. Testa, 2019-Ohio-277, 119 N.E.3d 469.
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City of Athens v. Testa, 2019-Ohio-277, 119 N.E.3d 469. · cites it 2× “30); and  Not pay a person hired or retained to examine or inspect a taxpayer's books on a contingency basis (R.C. 718.31). Nos. 18AP-144 and 18AP-189 3 Additionally, H.”
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