Legal Opinion
Bulkmatic Transport Co. v. Department of State Revenue
Indiana Tax Court
Decided February 13, 1998No. 49T10-9508-TA-00085PublishedCited by 10 opinions
1Opinion of the Court
FISHER, Judge.
Bulkmatic Transport Co. (Bulkmatic) filed this original tax appeal on August 15, 1995 challenging the constitutionality of a 15% exemption from Indiana’s motor carrier fuel tax. Bulkmatic seeks a refund of taxes it paid for the period of July 1, 1991 through June 30, 1994. Both the Department of State Revenue (Department) and Bulkmatic have moved for summary judgment, and on July 19, 1996, this Court heard oral argument on the cross motions.
Bulkmatic contends that the legislature rendered Ind.Code ANN. §§ 6-6-4.1-4(d), - 4.5(d) (West Supp.1997) unconstitutional when it limited…
2Cases cited22 opinions
- Pike v. Bruce Church, Inc.Supreme Court of the United States · 1970
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Maryland v. LouisianaSupreme Court of the United States · 1981
- Heart of Atlanta Motel, Inc. v. United StatesSupreme Court of the United States · 1965
- Oregon Waste Systems, Inc. v. Department of Environmental Quality of Ore.Supreme Court of the United States · 1994
17 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Dana Corp. v. State Board of Tax CommissionersIndiana Tax Court · 1998
- Rhoade v. Indiana Department of State RevenueIndiana Tax Court · 2002
- Hi-Way Dispatch, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 2001
- 6787 Steelworkers Hall, Inc. v. ScottIndiana Tax Court · 2010
- Bulkmatic Transp. Co. v. Department of State RevenueIndiana Tax Court · 1999
5 more not listed; retrieve them via the Exa API.