SCHINDLER ELEVATOR CORP. v. TRACY

No. 97-2387.

84 Ohio St.3d 496 (1999)

SCHINDLER ELEVATOR CORPORATION, APPELLANT, v. TRACY, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided February 24, 1999.


Attorney(s) appearing for the Case

Jones, Day, Reavis & Pogue and Charles M. Steines, for appellant.

Betty D. Montgomery, Attorney General, and James C. Sauer, Assistant Attorney General, for appellee.


MOYER, C. J.

The issue to be determined is whether R.C. 5703.37 or 5739.13 is the statute controlling the service of a notice of sales or use tax assessment by the Ohio Department of Taxation upon a corporation. (R.C. 5741.14 makes R.C. 5739.13 applicable to the use tax.) Appellant, Schindler, argues that R.C. 5703.37 controls and that it therefore timely filed its petition for reassessment. Requirements for the service of notices of sales tax assessments...

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