Per Curiam.
The major question on appeal is whether a vendor's affirmative duty to make and timely file sales tax returns, pursuant to R. C. 5739.12, as well as such delinquency charges and penalties for non-compliance as prescribed by R. C. 5739.12 and 5739.13, are contingent upon the delivery of preprinted sales tax return forms to the vendor by the commissioner. To this we must reply in the negative.
It is clear from the provisions of R. C. 5739...
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