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ATTORNEYS FOR PETITIONER: LOUIS F. BRITTON DONALD J. BONOMO COX, ZWERNER, GAMBILL & SULLIVAN Terre Haute, IN

ATTORNEYS FOR RESPONDENT: STEVE CARTER ATTORNEY GENERAL OF INDIANA ALLEN MORFORD DEPUTY ATTORNEY GENERAL Indianapolis, IN

IN THE INDIANA TAX COURT
P/S, INC., Petitioner, v. INDIANA DEPARTMENT OF STATE REVENUE, Respondent. ) ) ) ) ) ) ) ) ) )

Cause No. 49T10-0403-TA-16

ORDER ON PARTIES' CROSS-MOTIONS FOR SUMMARY JUDGMENT FOR PUBLICATION July 24, 2006 FISHER, J. P/S, Inc. (P/S) appeals the Indiana Department of State Revenue's (Department) denial of its claim for refund of interest, collection fees, and clerk costs paid in conjunction with its underground storage tank fees (UST-1 fees) for the 1995-2001 tax years (the years at issue). The matter is currently before the Court on the parties' cross-motions for summary judgment, in which the following issues have been raised: I. Whether P/S is entitled to a refund of interest assessed in connection with its UST-1 fees; and

II.

Whether P/S is entitled to a refund of collection fees and clerk costs assessed in connection with its UST-1 fees. FACTS AND PROCEDURAL HISTORY P/S, an Indiana corporation, has been the owner and operator of underground

storage tanks located in Vincennes, Indiana and Sullivan, Indiana since 1995. These tanks are subject to the Indiana Underground Storage Tank Fee (UST-1 fee). On April 8, 2003, the Department issued Demand Notices for Payment (Forms AR-40) to P/S for unpaid UST-1 fees for each of the years at issue. Because P/S had not paid the UST-1 fees by June 9, 2003, the Department issued tax warrants for the unpaid UST-1 fees. Each warrant reflected the assessed UST-1 fees, interest thereon, collection fees, and clerk costs. 1 On July 9, 2003, P/S paid the warrants in full, for a total payment of $7,858.20. P/S then filed a claim for refund with the Department on September 11, 2003, seeking a refund of interest, collection fees, and clerk costs assessed in connection with each tax warrant. The Department denied P/S's claim for refund. On March 24, 2004, P/S initiated an original tax appeal. P/S subsequently filed a motion for summary judgment on May 6, 2005 and the Department filed a cross-motion for summary judgment on June 8, 2005. The Court conducted a hearing on the parties' motions on July 29, 2005. Additional facts will be supplied as necessary.

The warrants also included penalties for non-payment; however, the Department later waived all penalties. (See Resp't Ex. 3.)

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ANALYSIS AND OPINION Standard of Review This Court reviews the Department's determinations de novo. IND. CODE ANN.

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