· 5/22/1996
Soltesiz v. Tracy
Citations
- 1996 Ohio 150
- 75 Ohio St. 3d 477
Syllabus
Taxation—Income tax—Former R.C. 5747.07(F), now R.C. 5747.07(G), imposes personal liability for penalties and interest owed by the corporation upon the employee responsible for filing the report and paying the employee withholding tax.
Judges: Alice Robie Resnick, J.
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