Basic Distrib. Corp. v. Ohio Dept. of Taxation

[This decision has been published in Ohio Official Reports at 94 Ohio St.3d 287.] BASIC DISTRIBUTION CORPORATION, APPELLEE, v. OHIO DEPARTMENT OF TAXATION, APPELLANT. [Cite as Basic Distrib. Corp. v. Ohio Dept. of Taxation,

2002-Ohio-794.] Taxation—Tax audit—Taxpayer rights—Exhaustion of administrative remedies in R.C. Chapter 5717 is not required to bring an action pursuant to R.C. 5703.54—Court of appeals’ interpretation of what types of actions can be redressed under R.C. 5703.54, as well as its finding that Ohio Department of Taxation violated R.C. 5703.54, reversed. (No. 00-1911—Submitted…