Legal Opinion
Campus Bus Service v. Zaino
Ohio Supreme Court
Decided April 30, 2003No. Nos. 2002-0914 and 2002-0915PublishedCited by 18 opinions
1Opinion of the CourtLundberg Stratton, J.
{¶ 1} The question presented by these cases is whether the buses being operated by Campus Bus Service (“CBS”) during late 1999 and early 2000 were operated “by or for” the city of Kent and therefore entitle CBS to a refund of motor fuel tax. We find that CBS is not entitled to a refund.
{¶ 2} These cases have been consolidated by the court for hearing and decision. In both cases, CBS has filed a claim for a refund of motor vehicle fuel taxes. The claim for refund in case No. 2002-0914 covers October 1, 1999, through December 31, 1999. The claim in case No. 2002-0915 covers January 1, 2000,…
2Cases cited2 opinions
- State v. WellsOhio Supreme Court · 2001
- Lakefront Lines, Inc. v. TracyOhio Supreme Court · 1996
3Cited by18 opinions
- Satullo v. WilkinsOhio Supreme Court · 2006
- William Eastham v. Chesapeake Appalachia, L.L.C.Court of Appeals for the Sixth Circuit · 2014
- Gabbard v. Madison Local School Dist. Bd. of Edn. (Slip Opinion)Ohio Supreme Court · 2021
- Anderson/Maltbie Partnership v. LevinOhio Supreme Court · 2010
- A. Schulman, Inc. v. LevinOhio Supreme Court · 2007
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