National Delicatessens, Inc. v. Collins

Appellant contends' that its' records were “substantially, complete., and. accurate.” and .that, the. Tax Commissioner lacked authority ’to institute the test, check herein, .This court finds, that contention to be without merit., First, appellant’s cash register tapes and guest checks were inadequate based upon statutory, requirements and this court’s decision in McDonald’s v. Kosydar (1975), 43 Ohio St. 2d 5. R. C. 5739.10 authorizes the Tax Commissioner to conduct a test check when a vendor fails to comply ¡with the requirements of.R., C.: 5739.11 that, .it keep1 “complete, and-accurate…