Tax Rules: Final: 5703-3
5703-3-03 - Filing of balance
sheets
Taxpayers engaged in any business, profession or occupation
conducted for gain, profit or income on their own account,
and taxpayers or fiduciaries returning for estates or
beneficial owners engaged in any business, profession or
occupation conducted for gain, profit or income, shall file a
balance sheet at the time of making return on appropriate
forms prescribed by the Department of Taxation.
Effective: 7-25-39 as TX-41-01
Promulgated under: 5703.14