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TRI CREEK LUMBER v. TAX COM'RS

No. 45T05-8908-TA-00035.

558 N.E.2d 1130 (1990)

TRI CREEK LUMBER Co., Inc., Petitioner, v. State Board of TAX Commissioners, Respondent.

Indiana Tax Court.

July 27, 1990.

Attorney(s) appearing for the Case

Richard A. Zunica, Lowell, for petitioner.

Linley E. Pearson, Atty. Gen. by Kim Ohmart Laurin, Deputy Atty. Gen., Indianapolis, for respondent.

FISHER, Judge.

Petitioner, Tri Creek Lumber Co., Inc. (Tri Creek), challenges the State Board of Tax Commissioners' assessment of a twenty percent (20%) penalty under IC 6-1.1-37-7 on Tri Creek's 1988 personal property taxes. The penalty was assessed for Tri Creek's failure to file a self-assessment business tangible personal property tax return (tax return) as required by IC 6-1.1-3-7.

IC 6-1.1-37-7(a) provides:

If a person fails to file a required...

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