793.31 RETENTION OF RECORDS BY TAXPAYERS.

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Codified Ordinances of Mayfield Heights, Ohio

CODIFIED ORDINANCES OF MAYFIELD HEIGHTS, OHIO

PART ONE - ADMINISTRATION CODE

PART THREE - TRAFFIC CODE

PART FIVE - GENERAL OFFENSES CODE

PART SEVEN - BUSINESS REGULATION AND TAXATION CODE

PART NINE - STREETS, UTILITIES AND PUBLIC SERVICES CODE

PART ELEVEN - PLANNING AND ZONING CODE

PART THIRTEEN - BUILDING AND HOUSING CODE

PART FIFTEEN - FIRE PREVENTION CODE

793.31 RETENTION OF RECORDS BY TAXPAYERS.

Every taxpayer shall retain all records necessary to compute his or her tax liability for a period of five years from the date his or her return is filed or the date withholding taxes are paid.

(Ord. 1972-12. Passed 5-8-72.)

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