Basic Distrib. Corp. v. Ohio Dept. of Taxation

Citations

• 2002 Ohio 794
• 94 Ohio St. 3d 287

Syllabus

Taxation — Tax audit — Taxpayer rights — Exhaustion of administrative remedies in R.C. Chapter 5717 is not required to bring an action pursuant to R.C. 5703.54 — Court of appeals' interpretation of what types of actions can be redressed under R.C. 5703.54, as well as its finding that Ohio Department of Taxation violated R.C. 5703.54, reversed.