Spartan Chemical Co. v. Tracy

The decision of the BTA is affirmed.

The applicable statute, R.C. 5741.16, is clear and unambiguous. As pertinent, it provides:

“No assessment shall be made or issued against a seller or consumer for any tax imposed by * * * section 5741.02 * * * of the Revised Code more than four years after the return date for the period in which the sale or purchase was made, or more than four years after the return for such period was filed, whichever date is later. This section does not bar an assessment:

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“(B) When the person assessed failed to file a return as required by section 5741.12 of the…