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NESTLE R&D CTR., INC. v. LEVIN

No. 2008-1285.

122 Ohio St.3d 22 (2009)

2009-Ohio-1929

NESTLE R&D CENTER, INC., Appellant, v. LEVIN, TAX COMMR., Appellee.

Supreme Court of Ohio.

Decided April 30, 2009.

Attorney(s) appearing for the Case

Vorys, Sater, Seymour & Pease, L.L.P., Raymond D. Anderson, and David A. Froling, for appellant.

Richard Cordray, Attorney General, and Sherry Maxfield and Alan P. Schwepe, Assistant Attorneys General, for appellee.

Per Curiam.

{¶ 1} This case presents a statute-of-limitations question. When a corporate franchise taxpayer claims a tax credit for creating new jobs in Ohio, it does so by filing a refund claim under R.C. 5733.12(B). This case asks when the three-year limitations period for filing such a claim begins to run. The Tax Commissioner and the Board of Tax Appeals ("BTA") held that the limitations period began to run at the time taxes were...

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