Ohio Revised Code Title LVII. Taxation § 5701.12

(A) The effective date to which this section refers is March 27, 2013, the effective date of this section as enacted by H.B. 510 of the 129th general assembly.

(B) Any reference in Title LVII to “consolidated reports of condition and income” or “call report” means the consolidated reports of condition and income as those reports existed on the effective date.

(C) Any reference in Title LVII to “FR Y-9” or “Y-9” means the FR Y-9 financial statements as those financial statements existed on the effective date.

(D) This section does not apply to any reference in Title LVII of the Revised Code to “consolidated reports of condition and income,” “call report,” “FR Y-9,” or “Y-9” as of a date certain specifying the day, month, and year.