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ATTORNEY FOR PETITIONER: LARRY J. STROBLE BARNES & THORNBURG Indianapolis, IN

ATTORNEYS FOR RESPONDENT: STEVE CARTER ATTORNEY GENERAL OF INDIANA ANDREW W. SWAIN SPECIAL COUNSEL Indianapolis, IN ______________________________________________________________________

IN THE INDIANA TAX COURT
AK STEEL CORPORATION, ) ) Petitioner, ) ) v. ) Cause No. 49T10-0403-TA-00013 ) INDIANA DEPARTMENT OF ) STATE REVENUE, ) ) Respondent. ) ______________________________________________________________________ ON APPEAL FROM A FINAL DETERMINATION OF THE INDIANA DEPARTMENT OF STATE REVENUE NOT FOR PUBLICATION October 18, 2005 FISHER, J. AK Steel Corporation (AK Steel) appeals the final determination of the Indiana Department of State Revenue (Department) denying its claim for refund of additional Economic Development for a Growing Economy (EDGE) tax credit for the 1998 tax year (year at issue). The sole issue for the Court to decide is whether the Department had the authority to increase AK Steel's EDGE tax credit previously awarded and certified by

the EDGE Board. 1 For the following reasons, the Court AFFIRMS the Department's final determination. FACTS AND PROCEDURAL HISTORY The parties have stipulated to the following facts. AK Steel is a Delaware

corporation, with its principal place of business located in Ohio. Because it anticipated creating new jobs at its steel mill in Indiana, AK Steel sought an EDGE tax credit against its state tax liabilities, pursuant to Indiana Code

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