Kaiser Engineers, Inc. v. Limbach

Appellant-appellant, Kaiser Engineers, Inc., appeals a judgment of the Ohio Board of Tax Appeals affirming the tax commissioner's denial of appellant's claim for a refund of a portion of its 1980 franchise tax.

On May 18, 1983, appellant filed an application for a refund of its 1980 franchise tax. Appellant calculated its 1980 franchise tax overpayment at $116,689, but, based on the tax commissioner's interpretation of the statute of limitations involved, requested a refund of only $85,016 in compliance with R.C. 5733.12(B)(1). Specifically, under the tax commissioner's interpretation of the…