P/S, Inc. v. Indiana Department of State Revenue

ORDER ON PARTIES’ CROSS-MOTIONS FOR SUMMARY JUDGMENT

FISHER, J.

P/S, Inc. (P/S) appeals the Indiana Department of State Revenue’s (Department) denial of its claim for refund of interest, collection fees, and clerk costs paid in conjunction with its underground storage tank fees (UST-1 fees) for the 1995-2001 tax years (the years at issue). The matter is currently before the Court on the parties’ cross-motions for summary judgment, in which the following issues have been raised:

I. Whether P/S is entitled to a refund of interest assessed in connection with its UST-1 fees; and

II. Whether P/S is…