Legal Opinion
McDonald's of Springfield, Ohio, Inc. v. Kosydar
Ohio Supreme Court
Decided July 2, 1975No. Nos. 74-590 and 74-913PublishedCited by 11 opinions
1Per curiam
Taxpayers contend that their records were complete and adequate and that, therefore, the Tax Commissioner lacked authority to institute test checks of. their outlets.
The statutory duty imposed upon vendors to maintain records of sales is found in R. C. 5739.11, which states, in pertinent part:
“Each vendor shall keep complete and: accurate records of sales, together with a record of the tax collected thereon, which shall be the amount due under Sections 5739.01 to 5739.31, inclusive, of the Revised Code * * ’’1
When a vendor fails to comply with these requirements, R. C. 5739.10 authorizes the…
2Cases cited2 opinions
- Russo v. DonahueOhio Supreme Court · 1967
- Cheery Street Corp. v. PorterfieldOhio Supreme Court · 1971
3Cited by11 opinions
- Alexandre v. Commissioner of Revenue ServicesSupreme Court of Connecticut · 2011
- Jim L. Shetakis Distributing Co. v. State, Department of TaxationNevada Supreme Court · 1992
- Servomation Corp. v. KosydarOhio Supreme Court · 1976
- Denis Copy Co. v. LimbachOhio Court of Appeals · 1992
- National Delicatessens, Inc. v. CollinsOhio Supreme Court · 1976
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