Ohio Fast Freight, Inc. v. Porterfield

The sole question presented is whether a highway use tax payer, who fails to maintain complete and accurate records of the total Ohio mileage travelled by each of his vehicles whose use is made subject to the tax, is entitled to have proof of some specific mileage on some vehicles during some part of the audit period projected, so as to support a claim of actual mileage on all vehicles during the entire audit period. Our answer is in the negative and, therefore, we affirm.

In the absence of adequate records required by law, the Tax Commissioner based the assessment in this case on a…