Legal Opinion
Chrysler Financial Co. v. Indiana Department of State Revenue
Indiana Tax Court
Decided January 25, 2002No. 49T10-9903-TA-21PublishedCited by 22 opinions
1Opinion of the CourtFisher, J.
Chrysler Financial Company, LLC (Chrysler), as successor by merger to Chrysler Financial Corporation, appeals the final determination of the Indiana Department of State Revenue (Department) that denied Chrysler a refund of state gross retail tax (sales tax) pursuant to Indiana's "Bad Debt" statute, Indiana Code Section 6-2.5-6-9. In their cross-motions for summary judgment, the par-tiles raise various issues, which the Court consolidates and restates as:
Whether Chrysler is entitled to a sales tax refund pursuant to the Bad Debt statute.
A. Whether an auto dealership may assign to Chrysler its…
2Cases cited17 opinions
- Picadilly, Inc. v. RaikosIndiana Supreme Court · 1991
- Humphries v. DavisIndiana Supreme Court · 1885
- Stout v. Board of CommissionersIndiana Supreme Court · 1886
- Pettit v. PettitIndiana Supreme Court · 1993
- Puget Sound National Bank v. Department of RevenueWashington Supreme Court · 1994
12 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Rhoade v. Indiana Department of State RevenueIndiana Tax Court · 2002
- Daimlerchrysler Services North America, LLC v. Commissioner of Revenue ServicesSupreme Court of Connecticut · 2005
- Robert Kuntz, Kunodu, Inc., and B-K Interests, LLC v. EVI, LLCIndiana Court of Appeals · 2013
- Household Retail Services, Inc. v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 2007
- In Re Tax Appeal of Ford Motor Credit Co.Supreme Court of Kansas · 2003
17 more not listed; retrieve them via the Exa API.