Indiana DOR Issues Decision Sustaining Taxpayer’s Income Tax Refund Protest

The Indiana Department of Revenue (DOR) issued a memorandum of decision sustaining taxpayer’s protest for corporate income tax refund. Taxpayer is an out-of-state corporation doing business in Indiana, and regularly files income tax returns with DOR. In May 2020, Taxpayer submitted several claims for refund, but DOR denied two of these claims on the grounds that taxpayer’s request was outside the statute of limitations. Taxpayer timely protested arguing that the refund request was timely. DOR sustained taxpayer’s protest regarding the statute of limitations and held that the request was timely filed. [In. Dep’t of Revenue, Memorandum of Decision No. 02-20211027, ...