Schindler Elevator Corp. v. Tracy

Moyer, C J.

The issue to be determined is whether R.C. 5703.37 or 5739.13 is the statute controlling the service of a notice of sales or use tax assessment by the Ohio Department of Taxation upon a corporation. (R.C. 5741.14 makes R.C. 5739.13 applicable to the use tax.) Appellant, Schindler, argues that R.C. 5703.37 controls and that it therefore timely filed its petition for reassessment. Requirements for the service of notices of sales tax assessments on taxpayers and petitions for reassessment are set forth in R.C. 5739.13, which provides:

“(A) * * *

“The commissioner shall give the party…