Recent Developments in Indiana Taxation - I.U. School of Law ...

2007] TAX LAW 1165
Beach’s attorney had personal knowledge of the facts contained in the petition. 688
Because of this and following the reasoning of the earlier Supreme Court
decision, the Tax Court held that Miller Beach’s attorney could verify the
689 690
petitions. The Tax Court denied the DLGF’s motions to dismiss.
691
10. P/S, Inc. v. Indiana Department of State Revenue. —On March 24,
2004, P/S initiated an action as an appeal of the DOR’s denial of its claim for
refund of costs associated with its underground storage tank fees (UST-1 fees)
692
for tax years 1995-2001. This opinion was on cross motions for summary
693
judgment. P/S owned and operated underground storage tanks that were
694
subject to the UST- I fees beginning in 1995. P/S did not register its tanks with
695 696
the DOR until 1999. The UST-1 fees were due annually on December 15th.
The DOR generally provided notice of the payment schedule by mailing a UST-1
return to all owners of underground storage tanks that were in use on the July 1
697
assessment date. P/S claimed that it never received the annual returns, nor did
698
it receive the demand notices that the DOR sent in April 2003. Because it
alleged a lack of notice, P/S claimed a refund of all interest, collection fees and
699
clerk costs paid in addition to the UST-1 fees. P/S first argued that it should
not have to pay interest on the amounts due because it did not receive notice and
700
was therefore not at fault for the late payment of the fees. The Tax Court,
701
however, clarified that interest is not a penalty and is not a punishment. The
DOR already had waived the penalties for the years at issue but was not allowed
702
to waive interest. Interest on the late payments began to accrue on December
703
15th of each year. P/S also argued that the DOR should have had to pay the
collection and clerk costs associated with the issuance of tax warrants because
704
it would have paid the demand notices if it had received them. However, the
DOR proved that it sent the notices, raising the presumption that P/S received
(Ind. 1988)).
688. Id.
689. Id. at 1195-96.
690. Id. at 1196.
691. 853 N.E.2d 1051 (Ind. Tax Ct. 2006).
692. Id. at 1051-52.
693. Id. at 1051.
694. Id. at 1052.
695. Id. at 1053.
696. Id.
697. Id. at 1052-53.
698. Id. at 1053. Of course, the DOR was not able to even send annual returns until after the
tanks were registered in 1999. Id.
699. Id.
700. Id.
701. Id.
702. Id. at 1053-54.
703. Id. at 1054 n.4.
704. Id.