HORRALL v. INDIANA DEPT. OF STATE REVENUE

No. 49T10-9706-TA-00157.

687 N.E.2d 1219 (1997)

Max D. HORRALL, Petitioner, v. INDIANA DEPARTMENT OF STATE REVENUE, Respondent.

Tax Court of Indiana.

November 10, 1997.


Attorney(s) appearing for the Case

Max D. Horrall, Petersburg, pro se.

Jeffrey A. Modisett, Atty. Gen., David A. Arthur, Deputy Atty. Gen., Indianapolis, for Respondent.


FISHER, Judge.

Max D. Horrall appeals a final determination of the Department of State Revenue (Department). Horrall claims that the Department erroneously assessed him with a Controlled Substance Excise Tax (CSET) and claims that he is entitled to a refund of the tax he has already paid by levy. Horrall makes a variety of challenges to the legality of the Department's assessment. First, he asserts that he is an ultimate...

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