Chrysler Financial Co., L.L.C. v. Wilkins
 | Name : Chrysler Financial Co., L.L.C. v. Wilkins File Type : Size : 50 KB |
[Cite as Chrysler Financial Co., L.L.C. v. Wilkins, 102 Ohio St.3d 443, 2004-Ohio-3922.] CHRYSLER FINANCIAL COMPANY, L.L.C., N.K.A. DAIMLERCHRYSLER SERVICES NORTH AMERICA, L.L.C., APPELLANT, v. WILKINS, TAX COMMR., APPELLEE. [Cite as Chrysler Financial Co., L.L.C. v. Wilkins, 102 Ohio St.3d 443, 2004Ohio-3922.] Taxation -- Sales tax refund claim -- Requirements for asserting a claim for a bad-debt deduction or refund under R.C. 5739.121 -- R.C. 5739.121, construed and applied. (No. 2003-0233 -- Submitted April 14, 2004 -- Decided August 11, 2004.) APPEAL from the Board of Tax Appeals, No. 2001-T-36. __________________ ALICE ROBIE RESNICK, J. {ΒΆ1} This case concerns a claim for a sales tax refund filed by Chrysler Financial Company, L.L.C. ("Chrysler") for bad debts resulting from retail installment contracts that Chrysler purchased from its dealers. Chrysler contends that it is entitled to claim a refund based on these bad debts because it is a vendor and an assignee of the Ebook Relate: chrysler ebook financial ebook refund ebook claim ebook sales ebook chrysler financial ebook sales tax ebook 5739 121 ebook bad debts ebook chrysler financial company ebook |
| Server | Status |
| www.sconet.state.oh.us | Alive |
