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ROEHL TRANSPORT v. DEPT. OF STATE REVENUE

No. 49T10-9404-TA-00141.

653 N.E.2d 539 (1995)

ROEHL TRANSPORT, Inc., Petitioner, v. INDIANA DEPARTMENT OF STATE REVENUE, Respondent.

Tax Court of Indiana.

July 10, 1995.

Attorney(s) appearing for the Case

Norman R. Garvin, Lynne D. Lidke, Steven A. Pletcher, Scopelitis, Garvin, Light & Hanson, Indianapolis, Richard C. Hutchison, Hutchison, Neidner, Ward & King, Salt Lake City, UT, for petitioner.

Pamela Carter, Atty. Gen., Joel Schiff, Deputy Atty. Gen., Indianapolis, for respondent.

FISHER, Judge.

Roehl Transport, Inc. (Roehl) appeals the Indiana Department of State Revenue's (the Department) final determination imposing the Motor Carrier Fuel Tax and Motor Carrier Fuel Surcharge Tax (collectively motor carrier fuel tax) under IND. CODE 6-6-4.1 for the years 1989 and 1990 (years in issue).

ISSUES

Roehl raises two issues for this court's review:

I. Whether a motor carrier is liable for motor carrier fuel tax on...

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