HOFFMAN, J.
Appellants present two propositions of law. For the reasons set forth herein, we find both of these propositions lack merit and, therefore, affirm the decision of the Board of Tax Appeals.
As they did before the Board of Tax Appeals, appellants initially challenge the constitutionality of R.C. 5739.33, which provides:
"If any corporation required to file returns and to remit tax due to the state under the provisions of sections 5739.01...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.