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Future research should prioritise longitudinal and intersectional studies, particularly in low- and middle-income countries, to address existing gaps in understanding

( Overpayments and Refunds To file for a refund, follow instructions in the Filing CIG51: Record Retention Taxpayers should maintain complete and accurate records of sales in accordance with Ohio Revised Code 5743.071 for at least three years, unless the commissioner consents to the records destruction within that period, or orders that the records be kept longer