VERIFONE, INC. v. LIMBACH

No. 93-1974.

69 Ohio St.3d 699 (1994)

VERIFONE, INC., APPELLANT, v. LIMBACH, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided July 27, 1994.


Attorney(s) appearing for the Case

Bricker & Eckler, Charles F. Glander and Mark A. Engel, for appellant.

Lee Fisher, Attorney General, and Richard C. Farrin, Assistant Attorney General, for appellee.


Per Curiam.

VeriFone contends that the commissioner cannot, by rule, establish a thirty-day limit for requesting the remission of penalties only; that, assuming she can, VeriFone has substantially complied with the rule; and that the misinformation the commissioner gave VeriFone estops the commissioner from dismissing the application. We disagree and affirm the board's decision.

Formerly, R.C. 5739.13 required the commissioner to add a fifteen percent...

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