RIVERBOAT DEV. v. DEPT. OF STATE REVENUE

No. 49T10-0506-TA-52.

881 N.E.2d 107 (2008)

RIVERBOAT DEVELOPMENT, INC., Petitioner, v. INDIANA DEPARTMENT OF STATE REVENUE, Respondent.

Tax Court of Indiana.

February 22, 2008.


Attorney(s) appearing for the Case

Randal J. Kaltenmark, Peter J. Rusthoven, Larry J. Stroble, Barnes & Thornburg LLP, Indianapolis, IN, Attorneys for Petitioner.

Steve Carter, Attorney General of Indiana, Matthew R. Nicholson, John D. Snethen, Deputy Attorneys General, India-napolis, IN, Attorneys for Respondent.


ORDER ON PARTIES' CROSS-MOTIONS FOR SUMMARY JUDGMENT

FISHER, J.

Riverboat Development, Inc. (RDI) challenges the final determinations of the Indiana Department of State Revenue (Department) which held that, for the years ending December 31, 1998, December 31, 1999, December 31, 2000, December 31, 2001, and December 31, 2002 (the years at issue), RDI was subject to the withholding requirements set forth in Indiana Code § 6-3-4-13(a). The matter is currently...

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