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PERKINS PAVING & TR., INC. v. DEPT. OF REVENUE

No. 45T05-8705-TA-00024.

513 N.E.2d 1267 (1987)

PERKINS PAVING AND TRUCKING, Inc., Petitioner, v. Indiana Department of Revenue, Respondent.

Tax Court of Indiana.

October 9, 1987.

Attorney(s) appearing for the Case

Gregory S. Reising, Gary, for petitioner.

Linley E. Pearson, Atty. Gen. by Terry G. Duga, Deputy Atty. Gen., Indianapolis, for respondent.

ORDER ON PETITION FOR INJUNCTION PENDING ORIGINAL TAX APPEAL

FISHER, Judge.

Perkins Paving & Trucking, Inc. has filed a petition to enjoin collection of taxes pursuant to Ind. Code 33-3-5-11 (Supp. 1986). The Indiana Department of Revenue issued a "letter of findings" on May 13, 1987. The department determined that petitioner owed special fuel tax for the years 1983, 1984, and 1985, in the amount of $41,846.95 including penalty and interest.

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