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Thursday, May 19, 2016

Ind. Decisions - Tax Court decides one today

In Miller Pipeline Corporation v. Indiana Department of State Revenue, a 24-page opinion, Sr. Judge Fisher writes:

Miller Pipeline Corporation has appealed from the Indiana Department of State Revenue’s denial of its claim for refund of sales/use taxes remitted for the 2006 and 2007 tax years (the years at issue). The issue before the Court is whether the Department erred in denying that refund claim. * * *

Miller Pipeline has rebutted the presumption of validity afforded to the Department’s Proposed Assessments as they relate to the treatment of the transactions discussed in Issues I, II, III, IV, VII, and XI of this opinion. Accordingly, the Department’s audit findings with respect to these transactions are REVERSED.

Miller Pipeline has not, however, rebutted the presumption of validity afforded to the Department’s Proposed Assessments as they relate to treatment of the transactions discussed in Issues V, VI, VIII, IX, and X of this opinion. Accordingly, the Department’s audit findings with respect to these transactions are AFFIRMED.

The Court REMANDS this matter to the Department with instructions to make the adjustments to its statistical sample consistent with this opinion. Once the Department has made those adjustments, it shall reconcile Miller Pipeline’s overall tax liability/refund opportunity in accordance with the recomputed statistical sample, reducing that amount by the credits already received and discussed in Issue VII.

Posted by Marcia Oddi on May 19, 2016 04:46 PM
Posted to Ind. Tax Ct. Decisions