Legal Opinion
Quaker Oats Co. v. Department of Local Government Finance
Indiana Tax Court
Decided February 7, 2003No. 49T10-0105-TA-34Published
1Opinion of the CourtFisher, J.
The Petitioner, Quaker Oats Company (Quaker Oats), appeals the final determination of the State Board of Tax Commissioners (State Board) denying it an Interstate Commerce Exemption on its personal property for the 1999 tax year. The Court restates the issue as whether Quaker Oats timely filed its Form 103 Business Tangible Personal Property Assessment Return (Form 103), thereby entitling it to an Interstate Commerce Exemption. 2
For the reasons stated below, the Court REVERSES this case and REMANDS it to the Indiana Board of Tax Review (Indiana Board). 3
FACTS AND PROCEDURAL HISTORY
Quaker Oats…
2Cases cited9 opinions
- Clark v. State Board of Tax CommissionersIndiana Tax Court · 1998
- Johnson County Farm Bureau Cooperative Ass'n v. Indiana Department of State RevenueIndiana Tax Court · 1991
- Wetzel Enterprises, Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1998
- GTE North Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1994
- Damon Corp. v. Indiana State Board of Tax CommissionersIndiana Tax Court · 2000
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