R.C. 5733.061 provides for the contested credit. On authority of Stoneco, Inc. v. Limbach (1990), 53 Ohio St. 3d 170, 560 N.E. 2d *177578, decided today, we affirm the BTA’s decision.
Decision affirmed.
Moyer, C.J., Sweeney, Holmes, Wright, H. Brown and Resnick, JJ., concur. Douglas, J., dissents.