Industrial Air Products Co. v. Department of Revenue

Edward H. Howell, Judge.

The plaintiff appeals from an order of the Department of Revenue assessing additional excise taxes against plaintiff for fiscal years ending January 31, 1960, through January 31, 1964, and contends that the additional taxes are barred by the statute of limitations.

The plaintiff, whose business is the manufacturing of industrial gases and industrial equipment, filed excise tax returns with the defendant for each of the tax years involved. The plaintiff concedes that it erroneously offset more personal property taxes against its excise taxes for each tax year than were…