State v. Standard Oil Co.

The issue presented in these appeals is whether Standard Oil is liable under R. C. 5739.14 for the unpaid sales taxes accruing during the operation of the service station by Bleim.

R. C. 5739.14 provides:

“If any person liable for taxes levied by or pursuant to Sections 5739.01 to 5739.31, inclusive, of the Revised Code, sells his business or stock of merchandise, or quits his business, the taxes and interest or penalty imposed by or pursuant to such sections on sales made prior to that time shall become due and payable immediately, and such person shall make a final return within fifteen days…