Legal Opinion
Carroll County Rural Electric Membership Corp. v. Indiana Department of State Revenue
Indiana Tax Court
Decided August 10, 2000No. 49T10-0003-TA-32PublishedCited by 13 opinions
1Opinion of the CourtFisher, J.
Petitioner Carroll County Rural Electric Membership Corporation (REMC) challenges the Indiana Department of State Revenue’s (Department) final determination granting REMC’s protest for tax years 1995 through 1997 (tax years) but stating that REMC’s publication in the future would be subject to the gross retail (sales) and use taxes. In this original tax appeal, the Department presents the following issue for the Court’s consideration: whether the Court has jurisdiction to hear a taxpayer’s appeal from a final determination where the Department sustains the taxpayer’s protest but announces…
2Cases cited12 opinions
- Indiana Department of Environmental Management v. Chemical Waste Management, Inc.Indiana Supreme Court · 1994
- Meinders v. WeberSouth Dakota Supreme Court · 2000
- Wax 'N Works v. City of St. PaulCourt of Appeals for the Eighth Circuit · 2000
- Browning v. WaltersIndiana Court of Appeals · 1993
- Dixon v. SiwyIndiana Court of Appeals · 1996
7 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Miller Village Properties Co. v. Indiana Board of Tax ReviewIndiana Tax Court · 2002
- Hutcherson v. WardIndiana Tax Court · 2013
- Estate of Hagerman v. Indiana Department of State RevenueIndiana Tax Court · 2002
- William v. Wayne Township AssessorIndiana Tax Court · 2005
- Miller Beach Investments, LLC v. Department of Local Government FinanceIndiana Tax Court · 2006
8 more not listed; retrieve them via the Exa API.