Indiana Supreme Court reverses Tax Court, sets procedure in forced combination cases

March 2012

Overview

The Indiana Supreme Court upheld the presumption of validity afforded to the Department of Revenue's proposed assessment requiring Rent-A-Center East, Inc. to file a combined return with two affiliated entities for the 2003 tax year. [Indiana Department of Revenue v. Rent-A-Center East, Inc., No. 49T10-0612-TA-106, 3/9/12]

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