Legal Opinion
Indianapolis Public Transportation Corp. v. Indiana Department of State Revenue
Indiana Tax Court
Decided July 9, 1987No. 49T05-8611-Ta-00033PublishedCited by 23 opinions
1Opinion of the Court
FISHER, Judge.
STATEMENT OF THE CASE
This is an appeal from a final determination of the Respondent assessing special fuel tax for 1982, 1983, and 1984 in the sum of $1,740.96.
The facts are undisputed. The Petitioner, Indianapolis Public Transportation Corporation, is a public transportation corporation organized pursuant to IND.CODE 36-9-4 (1982). Petitioner operates vehicles fueled by diesel fuel. Diesel fuel is a fuel designated as a special fuel and subject to the tax imposed by the Special Fuel Tax Law, IC 6-6-2.1-101 et seg. (1982). The vehicles powered by diesel fuel and the subject of…
2Cases cited7 opinions
- Economy Oil Corp. v. Indiana Department of State RevenueIndiana Court of Appeals · 1974
- Baker v. COMPTONIndiana Supreme Court · 1965
- Indiana Department of State Revenue v. Cave Stone, Inc.Indiana Supreme Court · 1983
- Indiana Dept. of St. Rev., Sales Tax Div. v. RCA Corp.Indiana Court of Appeals · 1974
- Indiana Department of State Revenue, Gross Income Tax Division v. Indiana Harbor Belt RailroadIndiana Court of Appeals · 1984
2 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Johnson County Farm Bureau Cooperative Ass'n v. Indiana Department of State RevenueIndiana Tax Court · 1991
- Harlan Sprague Dawley, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1992
- Caylor-Nickel Clinic, P.C. v. Indiana Department of State RevenueIndiana Tax Court · 1991
- C & C Oil Co. v. Indiana Department of State RevenueIndiana Tax Court · 1991
- Hatcher v. Indiana State Board of Tax CommissionersIndiana Tax Court · 1990
18 more not listed; retrieve them via the Exa API.