The Indiana Department of Revenue (DOR) issued a letter of findings revising the taxpayer’s International Registration Plan fees for the period of July 1, 2021, to June 30, 2022. The Department initially issued a proposed assessment based on a lack of adequate records from the taxpayer, but the taxpayer later provided additional documentation. The DOR held that the taxpayer was entitled to a revised assessment. [Ind. Dep’t of Revenue, Letter of Findings No. 41-20251081, 07/17/25]
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