Legal Opinion
Kenny Kent Chevrolet Co. v. Indiana Department of State Revenue
Indiana Tax Court
Decided January 25, 1994No. 82T10-9303-TA-00015PublishedCited by 7 opinions
1Opinion of the Court
FISHER, Judge.
The Petitioner, Kenny Kent Chevrolet Co., Inc. (Kent), appeals a final determination of the Respondent, the Indiana Department of State Revenue (the Department), requiring Kent to pay intangibles tax for 1985 and 1986 (years in issue).
ISSUES
I. Whether the Department has the aw thority to assess and collect the intangibles tax for the years in issue notwithstanding the subsequent repeal of the tax.
II. If the Department does have that authority, whether it should calculate Kent's intangibles tax lability at the rate applicable to permit stamp holders.
FACTS AND PROCEDURAL POSTURE
Ken…
2Cases cited13 opinions
- Hertz v. WoodmanSupreme Court of the United States · 1910
- Johnson County Farm Bureau Cooperative Ass'n v. Indiana Department of State RevenueIndiana Tax Court · 1991
- County Department of Public Welfare v. PotthoffIndiana Supreme Court · 1942
- Hoosier Energy Rural Electric Cooperative, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1988
- Hoosier Energy Rural Electric Cooperative, Inc. v. Indiana Department of State RevenueIndiana Supreme Court · 1991
8 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Mechanics Laundry & Supply, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1995
- GTE North Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1994
- Shoup Buses, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1994
- Knauf Fiber Glass, GmbH v. State Board of Tax CommissionersIndiana Tax Court · 1994
- UACC Midwest, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1996
2 more not listed; retrieve them via the Exa API.