KENTUCKY STONE CO. v. STATE

No. 1-579-A-148.

396 N.E.2d 951 (1979)

KENTUCKY STONE COMPANY D/B/A RUSSELLVILLE STONE COMPANY, Appellant (Plaintiff below), v. STATE of Indiana, Appellee (Defendant below).

Court of Appeals of Indiana, Fourth District.

Rehearing Denied January 15, 1980.


Attorney(s) appearing for the Case

John T. Lorenz, Kightlinger, Young, Gray & DeTrude, Indianapolis, for appellant (plaintiff below).

Theodore L. Sendak, Atty. Gen., Ted J. Holaday, Deputy Atty. Gen., Indianapolis, for appellee (defendant below).


YOUNG, Judge.

Kentucky Stone Company appeals from an adverse summary judgment. We affirm.

The issue is whether certain of the appellant's commercial operations are properly subject to the Motor Fuel Use Tax, IC 1971, 6-6-2 (Burns Code Ed., Repl. 1978). This tax is imposed on fuel for the privilege of the taxpayer to use the public highways of Indiana. IC 6-6-2-4(a).

The appellant operates a stone quarry and a crushing plant. These operations...

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