Opinions Oct. 30, 2017
The following Indiana Tax Court opinion was posted after IL deadline Friday:
American United Life Insurance Company v. Indiana Department of State Revenue
49T10-1610-TA-53
Tax. Affirms American United Life Insurance Company’s motion for summary judgment and denies the Indiana Department of State Revenue’s cross-motion for summary judgment on AUL’s claim for a refund. Denies the department’s motion to designate the affidavit of Ray Langenberg. Finds the motion to designate was not timely filed. Also finds Indiana Code section 6-2.5-3-5 does not exclude local-level taxes. Finally, finds AUL paid a use tax to a state other than Indiana when it paid the Texas comptroller.