FISHER, Judge.
Storm, Inc. (Storm) appeals a final determination of the Indiana Department of State Revenue (the Department) assessing Storm special fuel taxes for the years 1985, 1986, 1987, and 1988 (the years at issue).
ISSUES
I. Whether Storm is liable for special fuel taxes imposed by the Department for the years at issue.
II. Whether the doctrine of laches should bar the Department from collecting any special fuel taxes that...
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