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QUAKER OATS CO. v. DEPT. OF LOCAL GOV. FIN.

No. 49T10-0105-TA-34.

782 N.E.2d 1077 (2003)

QUAKER OATS COMPANY, Petitioner, v. DEPARTMENT OF LOCAL GOVERNMENT FINANCE, Respondent.

Tax Court of Indiana.

February 7, 2003.

Attorney(s) appearing for the Case

Larry J. Stroble, Jennifer A. Dunfee, Barnes & Thornburg, Indianapolis, IN, Attorneys for Petitioner.

Steve Carter, Attorney General of Indiana, Michael C. Dart, Deputy Attorney General, Indianapolis, IN, Attorneys for Respondent.

FISHER, J.

The Petitioner, Quaker Oats Company (Quaker Oats), appeals the final determination of the State Board of Tax Commissioners (State Board) denying it an Interstate Commerce Exemption on its personal property for the 1999 tax year. The Court restates the issue as whether Quaker Oats timely filed its Form 103 Business Tangible Personal Property Assessment Return (Form 103), thereby entitling it to an Interstate...

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