Opinions May 2, 2016

Keywords neglect / Opinions

Indiana Tax Court
The following opinion was issued after IL deadline Friday.
Hamilton Southeastern Utilities v Indiana State Department of Revenue

49T10-1210-TA-00068.
Tax. Grants summary judgment to Hamilton Southeastern on challenge that the company’s connection fees are not subject to utility rate tax. The company separated its fees from its taxable receipts on its return.

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