Legal Opinion
Coca-Cola Bottling Corp. v. Lindley
Ohio Supreme Court
Decided April 5, 1978No. Nos. 77-580, 77-591, 77-595 and 77-596PublishedCited by 19 opinions
1Opinion of the CourtWilliam B. Brown, J.
The main issue raised by the instant cause is whether the requirement in R. C. 5733.12 that claims for franchise tax refunds be filed “within three years from the date of the illegal or erroneous payment of the tax” bars appellants from obtaining refunds on taxes which were calculable before, but not payable until after, R. C. 5733.12 went into effect.
Appellants contend that they are not barred from filing refund claims more than three years after they overpaid their franchise taxes because (1) the three-year filing deadline of R. C. 5733.12 runs not from the time that payment is made but…
2Cases cited11 opinions
- F. S. Royster Guano Co. v. VirginiaSupreme Court of the United States · 1920
- Allied Stores of Ohio, Inc. v. BowersSupreme Court of the United States · 1959
- Gregory v. FlowersOhio Supreme Court · 1972
- Kentucky Union Co. v. KentuckySupreme Court of the United States · 1911
- State Ex Rel. Foster v. EvattOhio Supreme Court · 1944
6 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- State ex rel. Shady Acres Nursing Home, Inc. v. RhodesOhio Supreme Court · 1983
- State ex rel. Cramer v. BrownOhio Supreme Court · 1983
- East Ohio Gas Co. v. LimbachOhio Supreme Court · 1986
- Miller v. Ohio Department of Human ServicesOhio Court of Appeals · 1995
- Nestle R&D Center, Inc. v. LevinOhio Supreme Court · 2009
14 more not listed; retrieve them via the Exa API.