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MUNCIE NOVELTY CO. v. DEPT. OF STATE REVENUE

No. 49T10-9602-TA-00011.

720 N.E.2d 779 (1999)

MUNCIE NOVELTY CO., Petitioner, v. DEPARTMENT OF STATE REVENUE, Respondent.

Tax Court of Indiana.

December 1, 1999.

Attorney(s) appearing for the Case

Richard Kammen, James T. Flanigan, McClure, McClure & Kammen, Indianapolis, Indiana, Attorneys for Petitoner.

Jeffrey A. Modisett, Attorney General of Indiana, Terry G. Duga, Deputy Attorney General, Indianapolis, Indiana, Attorneys for Respondent.

FISHER, J.

Muncie Novelty Co. (MN) appeals the final determinations of the Department of State Revenue (Department) finding that MN owed Gaming Card Excise Tax (GCET) in the amount of $110,333.29 for the 1992 and 1993 tax years. MN also appeals a $5,000 civil penalty levied against it by the Department for failure to keep adequate records of its sales. MN's original tax appeal raises three issues, which the Court consolidates and restates as:

1. Did the Department...

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