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Raytech Corp. and Subsidiaries v. Indiana Dep't of State Revenue12/1/2005 ims for refund of GIT were timely filed, and GRANTS summary judgment in favor of Raytech on that issue. Nevertheless, on the issue of statutory interest, summary judgment is GRANTED in favor of the Department. This matter is therefore remanded to the Department with instructions to treat Raytech's claims for refund of GIT as timely filed and pay any statutory interest owed consistent with this opinion.
SO ORDERED this 1st day of December, 2005.
Thomas G. Fisher, Judge Indiana Tax Court
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