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CHEMICAL CO. v. BOWERS

No. 37385.

173 Ohio St. 391 (1962)

CALIFORNIA CHEMICAL CO., APPELLEE, v. BOWERS, TAX COMMR., APPELLANT.

Supreme Court of Ohio.

Decided May 23, 1962.

Attorney(s) appearing for the Case

Messrs. McAfee, Hanning, Newcomer & Hazlett and Mr. George J. Dunn, for appellee.

Mr. Mark McElroy, attorney general, and Mr. John J. Lokos, for appellant.

Per Curiam.

The question presented is whether the Tax Commissioner has authority under Section 5703.05, Revised Code, to issue a certificate of abatement for an erroneous overpayment of use tax within the five-year period preceding an application therefor, even though the taxpayer failed to file an application for refund within the time prescribed by Section 5741.10, Revised Code, relative to refund of use...

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