· 1/30/2002
Internatl. Business Machines Corp. v. Zaino
Citations
- 2002 Ohio 349
- 94 Ohio St. 3d 152
Syllabus
Taxation—Franchise tax—Petition for reassessment—Taxpayer seeking refund of an overpayment of franchise tax must file an application for refund—R.C. 5733.11, construed and applied
Judges: Pfeifer, J.
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