2021 Ohio Revised Code
Title 57 | Taxation
Chapter 5751 | Commercial Activity Tax
Section 5751.31 | Direct Appeal on Constitutional Issues to Supreme Court.
Effective: June 30, 2005
Latest Legislation: House Bill 66 - 126th General Assembly
Notwithstanding any section of law to the contrary, the tax commissioner may issue one or more final determinations under section 5703.60 of the Revised Code for which any appeal must be made directly to the supreme court within thirty days after the date the commissioner issued the determination if the primary issue raised by the petitioner is the constitutionality of division (H)(3) of section 5751.01 of the Revised Code or an issue arising under Section 3, 5a, or 13 of Article XII, Ohio Constitution. Such final determination shall clearly indicate that any appeal thereof must be made directly to the supreme court within the thirty-day period prescribed in this division.
