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AREA INTERSTATE v. DEPT. OF REVENUE

No. 41A01-9012-CV-506.

574 N.E.2d 311 (1991)

AREA INTERSTATE Trucking, Inc., Appellant-Intervenor-Plaintiff, v. INDIANA STATE DEPARTMENT OF REVENUE, Appellee-Defendant.

Court of Appeals of Indiana, First District.

Transfer Denied October 8, 1991.

Attorney(s) appearing for the Case

James H. Hanson, Lynne D. Lidke, Michael J. Tosick, Scopelitis, Garvin, Light & Hanson, Indianapolis, Tom G. Jones, Jones, Loveall & Johnson, Franklin, for appellant-intervenor-plaintiff.

Kevin Charles Murray, Locke Reynolds Boyd & Weisell, Indianapolis, for appellee-defendant.

BAKER, Judge.

Today we1 are asked whether a toll road is a highway. We determine that it is. The question arises out of Area Interstate Trucking, Inc.'s (Area) appeal from the trial court's final judgment denying Area's motion to intervene in a class action against the Indiana State Department of Revenue (the Department) to recover improperly assessed motor carrier fuel taxes.

Because we conclude a toll road is a highway, we hold...

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