Legal Opinion
Tri Creek Lumber Co. v. State Board of Tax Commissioners
Indiana Tax Court
Decided July 27, 1990No. 45T05-8908-TA-00035PublishedCited by 1 opinion
1Opinion of the Court
FISHER, Judge.
Petitioner, Tri Creek Lumber Co., Inc. (Tri Creek), challenges the State Board of Tax Commissioners' assessment of a twenty percent (20%) penalty under IC 6-1.1-37-7 on Tri Creek's 1988 personal property taxes. The penalty was assessed for Tri Creek's failure to file a self-assessment business tangible personal property tax return (tax return) as required by IC 6-1.1-8-7.
IC 6-1.1-87-7(a) provides:
If a person fails to file a required personal property return on or before the due date, the county auditor shall add a penalty of twenty-five dollars ($25) to the person's next…
2Cases cited10 opinions
- Brian Miller v. United StatesCourt of Appeals for the Sixth Circuit · 1986
- David Deutsch v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1979
- Graham v. Henderson Elevator Co.Indiana Court of Appeals · 1916
- Bailey Seed Farms, Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1989
- Gulf Stream Coach, Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1988
5 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Indiana Sugars, Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1997