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GASAMERICA SERVICES, INC. v. STATE, DEPT. OF REVENUE

No. 49T05-9001-TA-00002.

552 N.E.2d 860 (1990)

GASAMERICA SERVICES, Inc., Petitioner, v. State of Indiana, Department of Revenue, Respondent.

Tax Court of Indiana.

April 4, 1990.

Attorney(s) appearing for the Case

David W. Mernitz, Lewis E. Willis, Jr., Stark Doninger Mernitz & Smith, Indianapolis, for petitioner.

Linley E. Pearson, Atty. Gen. of Indiana by Joel Schiff, Deputy Atty. Gen., Indianapolis, for respondent.

ORDER

FISHER, Judge.

The Indiana Department of State Revenue has filed its motion to dismiss, pursuant to Ind.Rules of Procedure, Trial Rule 12(B)(1) and T.R. 12(B)(6), stating that GasAmerica Services, Inc., did not file a claim for refund, and thereby exhaust its administrative remedies and follow statutory procedures necessary to invoke this Court's jurisdiction. GasAmerica seeks a refund of Indiana gross retail tax for 1984, 1985, and 1986, but it has...

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