Legal Opinion
Graybar Electric Co. v. State Board of Tax Commissioners
Indiana Tax Court
Decided February 2, 2000No. 49T10-9603-TA-00022PublishedCited by 5 opinions
1Opinion of the CourtFisher, J.
Graybar Electric Company (Graybar) appeals from a final determination of the State Board of Tax Commissioners (State Board), denying its claim for the Enterprise Zone Business Personal Property Tax Credit (EZ Credit) for the March 1, 1994 tax year, based on the untimeliness of Graybar’s application. 1 In its original tax appeal, Graybar presents one issue for this Court’s determination: Whether the State Board possessed the authority to consider Graybar’s application for the EZ Credit because it was untimely filed. For the reasons explained below, the Court answers the above question in the…
2Cases cited9 opinions
- Indiana Department of State Revenue v. Caylor-Nickel Clinic, P.C.Indiana Supreme Court · 1992
- Clark v. State Board of Tax CommissionersIndiana Tax Court · 1998
- Caylor-Nickel Clinic, P.C. v. Indiana Department of State RevenueIndiana Tax Court · 1991
- Barrington Management Co. v. Paul E. Draper Family Ltd.Indiana Court of Appeals · 1998
- State Board of Tax Commissioners v. New Energy Co.Indiana Court of Appeals · 1992
4 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- French-Tex Cleaners, Inc. v. Cafaro Co.Indiana Court of Appeals · 2008
- Damon Corp. v. Indiana State Board of Tax CommissionersIndiana Tax Court · 2000
- Town of St. John v. State Board of Tax CommissionersIndiana Tax Court · 2000
- Hi-Way Dispatch, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 2001
- Mariah Foods LP v. Indiana State Board of Tax CommissionersIndiana Tax Court · 2001