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[TAX] B.L. Reever Transport, Inc., et al. v. Ind. Dep't of Revenue, No. 20T-TA-00009

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Wednesday, December 1, 2021 9:30am to 12pm

Court of Appeals of Indiana Courtroom, Statehouse, Room 413, Indianapolis, IN, 46204

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Due to the COVID-19 pandemic, access to the Courtroom will be limited to the Judge, Court personnel, and no more than two attorneys per arguing party.  (A live webcast will be available outside the Court and remotely.)

On May 4, 2020, after unsuccessfully seeking a refund of the motor carrier fuel tax (the “MCFT”) paid to the Indiana Department of State Revenue for the 2016 and 2017 tax years, the Petitioners, three small business motor carriers, filed an appeal with the Indiana Tax Court.  On September 17, 2021, the parties moved for motion for summary judgment.  The parties’ cross-motions for summary judgment concern whether the Indiana Toll Road has been privately maintained since April of 2006 by virtue of the Indiana Toll Road Concession and Lease Agreement, and thus, has not constituted a highway for the purpose of the MCFT for over fifteen years.

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