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B.L. REEVER TRANSP. v. DEPT. OF STATE REV.

Cause No. 20T-TA-00009.

163 N.E.3d 968 (2021)

B.L. REEVER TRANSPORT, INC., Charles Paar, d/b/a Sandman Services, and Leland Wilkins, d/b/a Lost River Trucking, Petitioners, v. INDIANA DEPARTMENT OF STATE REVENUE, Respondent.

Tax Court of Indiana.

January 27, 2021.

Attorney(s) appearing for the Case

ATTORNEYS FOR PETITIONER: DARREN A. CRAIG , HEWITT LAW & MEDIATION, LLC, Indianapolis, IN, PAUL D. CULLEN, JR. , KATHLEEN B. HAVENER , THE CULLEN LAW FIRM, PLLC, Washington, DC.

ATTORNEYS FOR RESPONDENT: THEODORE E. ROKITA , ATTORNEY GENERAL OF INDIANA, ZACHARY D. PRICE , KELLY S. EARLS , COURTNEY L. ABSHIRE , DEPUTY ATTORNEYS GENERAL, Indianapolis, IN.

ORDER ON RESPONDENT'S MOTION TO DISMISS

B.L. Reever Transport, Inc., Charles Paar (d/b/a Sandman Services), and Leland Wilkins (d/b/a Lost River Trucking) have appealed the Indiana Department of State Revenue's denials of their claims for a refund of motor carrier fuel tax ("MCFT") remitted during the 2016 and 2017 tax years...

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