Senex Explosives, Inc. v. Commonwealth

OPINION BY

Judge SIMPSON.

Senex Explosives, Inc. (Taxpayer) asks to be saved from the consequences of its inadequate record-keeping to avoid what it claims to be double taxation. Because Taxpayer’s request for special treatment implicates a complex, nationwide tax and reporting system, careful attention is required.

Specifically, Taxpayer contests the tax liability calculated by the Department of Revenue (Department) on a Notice of Determination of fuel tax due under the Motor Carriers Road Tax Act (Act)1 pursuant to its International Fuel Tax Agreement (IFTA)2 license. Taxpayer argues that it…