Per Curiam.
The decision of the BTA is affirmed.
The applicable statute, R.C. 5741.16, is clear and unambiguous. As pertinent, it provides:
"No assessment shall be made or issued against a seller or consumer for any tax imposed by * * * section 5741.02 * * * of the Revised Code more than four years after the return date for the period in which the sale or purchase was made, or more than four years after the return for such period was filed,...
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