VeriFone, Inc. v. Limbach

VeriFone contends that the commissioner cannot, by rule, establish a thirty-day limit for requesting the remission of penalties only; that, assuming she can, VeriFone has substantially complied with the rule; and that the misinformation the commissioner gave VeriFone estops the commissioner from dismissing the application. We disagree and affirm the board’s decision.

Formerly, R.C. 5739.13 required the commissioner to add a fifteen percent penalty to each assessment she issued. This statute also permitted her to adopt rules to provide for the remission of these penalties. However, Sub.H.B. No.…