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5703-7-10 - Withholding on supplemental compensation for Ohio individual income tax purposes
Withholding agents shall use a flat rate percentage of at least three and one-half per cent for withholding on supplemental compensation such as bonuses, commissions, and other nonrecurring types of payments other than salaries and wages.
Effective: 7-1-87
Promulgated under: 5703.14
Authorized by: 5703.05
Amplifies: 5747.06
Prior effective dates: 5-26-84
