Legal Opinion
Bulkmatic Transp. Co. v. Department of State Revenue
Indiana Tax Court
Decided August 2, 1999No. 49T10-9711-TA-00195PublishedCited by 6 opinions
1Opinion of the CourtFisher, J.
Bulkmatic Transport Co. and 59 other petitioners [hereinafter collectively referred to as petitioners] are commercial trucking companies who use Indiana highways in the course of their business. They challenge the constitutionality of the in Indiana limitation on the proportional use exemption from Indiana’s motor carrier fuel tax and motor carrier fuel surcharge tax. 1
PROCEDURAL HISTORY
Each petitioner has filed a Department Form MF-6431 Proportional Use Exemption Claim For Refund requesting refunds of motor carrier fuel tax and motor carrier surcharge tax for various tax periods during 1991…
2Cases cited25 opinions
- Maryland v. LouisianaSupreme Court of the United States · 1981
- Harper v. Virginia Department of TaxationSupreme Court of the United States · 1993
- McKesson Corp. v. Division of Alcoholic Beverages and Tobacco, Fla. Dept. of Business RegulationSupreme Court of the United States · 1990
- New Energy Co. of Indiana v. LimbachSupreme Court of the United States · 1988
- General Motors Corp. v. TracySupreme Court of the United States · 1997
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3Cited by6 opinions
- Chrysler Financial Co. v. Indiana Department of State RevenueIndiana Tax Court · 2002
- Hi-Way Dispatch, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 2001
- Jack Gray Transport, Inc. v. Department of State RevenueIndiana Tax Court · 2001
- Inland Container Corp. v. State Board of Tax CommissionersIndiana Tax Court · 2001
- Richardson's RV, Inc. v. Indiana Department of State RevenueIndiana Supreme Court · 2018
1 more not listed; retrieve them via the Exa API.