HANNA MINING CO. v. LIMBACH

No. 85-372.

20 Ohio St. 3d 3 (1985)

HANNA MINING COMPANY, APPELLANT, v. LIMBACH, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided October 30, 1985.


Attorney(s) appearing for the Case

Jones, Day, Reavis & Pogue and John C. Duffy, Jr., for appellant. Anthony J. Celebrezze, Jr., attorney general, and Richard C. Farrin, for appellee.


LOCHER, J.

The issue before us is whether the three-year limitations period contained in R.C. 5733.12, as applicable to corporate franchise taxes, runs from the time the franchise tax report is filed for all prior installment payments or whether the limitations period runs separately each time an estimated installment payment is made. For the reasons that follow, we find for appellant and hold that the limitations period commences when the annual corporation report...

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