Middleton Motors, Inc. v. Indiana Department of State Revenue

The record reveals that the appellant was audited on or about March 28, 1966, and assessed approximately $9,000 in back taxes. Arrangements were made to pay these taxes in three installments. Appellant contacted and was informed by the deputy director of the revenue departs ment, who was second in command, that it had two years from payment of the final installment to file an action to reclaim any excessive tax assessment which it had paid.

Final payment was made on June 14, 1971. On August 19, 1971, appellant filed a claim for refund. This claim was denied on September 13, 1971. Thus…