Court Opinion

ID: 3791551
Source: CourtListenerOpinion
Date Created: 2016-07-06 07:38:36.530768+00
Date Added: 2024-06-11T13:50:15.784104
License: Public Domain

OPINION — AG — **** EMPLOYER UNDER "GROSS BUSINESS" STATUTORY PROVISION **** FOR THE PURPOSE OF DEFINING WHO AN EMPLOYER IS UNDER 40 Ohio St. 1971 197.4 [40-197.4](D), THE TERM "GROSS BUSINESS", IN THE CASE OF A RETAIL GASOLINE SERVICE STATION, INCLUDES THE PER GALLON TAXES LEVIED ON GASOLINE BY THE UNITED STATES GOVERNMENT, THE STATE OF OKLAHOMA, AND/OR ANY POLITICAL SUBDIVISION OF THE STATE. CITE: 68 Ohio St. 1971 506 [68-506], 68 Ohio St. 1971 502 [68-502] (MIKE MARTIN)