McLean Trucking Co. v. Lindley

The two critical issues in this case concern the three-year limitations period for assessments made by the commissioner, pursuant to R. C. 5733.11, and the commissioner’s calculation of appellee’s sales factor, pursuant to R. C. 5733.05 and Special Instruction 21. We shall consider these issues seriatim.

HH

Statute of Limitations: Tax Years 1973-1976.

R. C. 5733.11, which sets forth the three-year limitation for assessments, provides, in pertinent part:

“When any corporation required to file a report by this chapter fails to file such report within the time prescribed, files an incorrect report,…