MARIETTA CONCRETE CORP. v. BOWERS

No. 37044.

172 Ohio St. 475 (1961)

MARIETTA CONCRETE CORP. (NOW MARIETTA CONCRETE DIVISION, AMERICAN-MARIETTA CO.), APPELLANT, v. BOWERS, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided December 6, 1961.


Attorney(s) appearing for the Case

Messrs. Walters, Stubbins & Ringhisen, for appellant.

Mr. Mark McElroy, attorney general, and Mr. Joseph L. White, for appellee.


Per Curiam.

Two questions are presented.

First, does Section 5739.09, Revised Code, pertaining to refund procedure under the Sales Tax Act, prescribe the exclusive method whereby a refund can be obtained? This court is of the opinion that it does. Appellant, not having followed the procedure therein prescribed, is not entitled to a refund of sales tax on the returned or cancelled sales.

Second, are the sales of prefabricated wall panels in interstate...

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