Nestle R&D Center, Inc. v. Levin

{¶ 1} This case presents a statute-of-limitations question. When a corporate franchise taxpayer claims a tax credit for creating new jobs in Ohio, it does so by filing a refund claim under R.C. 5733.12(B). This case asks when the three-year limitations period for filing such a claim begins to run. The Tax Commissioner and the Board of Tax Appeals (“BTA”) held that the limitations period began to run at the time taxes were deemed to have been paid. Nestle argues that the period began to run at a later time: the date on which the Department of Development issued the certificate that verifies…