id	sid	tid	token	lemma	pos
inlawrev-18087	1	1	i:\28684	i:\28684	PROPN
inlawrev-18087	1	2	ind	ind	PROPN
inlawrev-18087	1	3	law	law	PROPN
inlawrev-18087	1	4	rev	rev	VERB
inlawrev-18087	1	5	46	46	NUM
inlawrev-18087	1	6	-	-	SYM
inlawrev-18087	1	7	4\46masthead.wpd	4\46masthead.wpd	NUM
inlawrev-18087	1	8	recent	recent	ADJ
inlawrev-18087	1	9	developments	development	NOUN
inlawrev-18087	1	10	in	in	ADP
inlawrev-18087	1	11	indiana	indiana	PROPN
inlawrev-18087	1	12	taxation	taxation	PROPN
inlawrev-18087	1	13	survey	survey	NOUN
inlawrev-18087	1	14	2012	2012	NUM
inlawrev-18087	1	15	lawrence	lawrence	PROPN
inlawrev-18087	1	16	a.	a.	PROPN
inlawrev-18087	1	17	jegen	jegen	PROPN
inlawrev-18087	1	18	,	,	PUNCT
inlawrev-18087	1	19	iii	iii	PROPN
inlawrev-18087	1	20	*	*	PROPN
inlawrev-18087	1	21	james	james	PROPN
inlawrev-18087	1	22	r.	r.	PROPN
inlawrev-18087	1	23	smerbeck	smerbeck	PROPN
inlawrev-18087	1	24	*	*	PROPN
inlawrev-18087	1	25	*	*	PROPN
inlawrev-18087	1	26	shea	shea	PROPN
inlawrev-18087	1	27	n.	n.	PROPN
inlawrev-18087	1	28	thompson	thompson	PROPN
inlawrev-18087	1	29	*	*	PUNCT
inlawrev-18087	1	30	*	*	PUNCT
inlawrev-18087	1	31	*	*	PUNCT
inlawrev-18087	1	32	introduction	introduction	NOUN
inlawrev-18087	1	33	:	:	PUNCT
inlawrev-18087	1	34	some	some	DET
inlawrev-18087	1	35	references	reference	NOUN
inlawrev-18087	1	36	used	use	VERB
inlawrev-18087	1	37	in	in	ADP
inlawrev-18087	1	38	this	this	DET
inlawrev-18087	1	39	article	article	NOUN
inlawrev-18087	1	40	this	this	DET
inlawrev-18087	1	41	article	article	NOUN
inlawrev-18087	1	42	highlights	highlight	VERB
inlawrev-18087	1	43	the	the	DET
inlawrev-18087	1	44	major	major	ADJ
inlawrev-18087	1	45	tax	tax	NOUN
inlawrev-18087	1	46	developments	development	NOUN
inlawrev-18087	1	47	that	that	PRON
inlawrev-18087	1	48	occurred	occur	VERB
inlawrev-18087	1	49	during	during	ADP
inlawrev-18087	1	50	the	the	DET
inlawrev-18087	1	51	calendar	calendar	NOUN
inlawrev-18087	1	52	year	year	NOUN
inlawrev-18087	1	53	of	of	ADP
inlawrev-18087	1	54	2012	2012	NUM
inlawrev-18087	1	55	.	.	PUNCT
inlawrev-18087	2	1	whenever	whenever	SCONJ
inlawrev-18087	2	2	the	the	DET
inlawrev-18087	2	3	term	term	NOUN
inlawrev-18087	2	4	“	"	PUNCT
inlawrev-18087	2	5	ga	ga	PROPN
inlawrev-18087	2	6	”	"	PUNCT
inlawrev-18087	2	7	is	be	AUX
inlawrev-18087	2	8	used	use	VERB
inlawrev-18087	2	9	in	in	ADP
inlawrev-18087	2	10	this	this	DET
inlawrev-18087	2	11	article	article	NOUN
inlawrev-18087	2	12	,	,	PUNCT
inlawrev-18087	2	13	the	the	DET
inlawrev-18087	2	14	term	term	NOUN
inlawrev-18087	2	15	refers	refer	VERB
inlawrev-18087	2	16	only	only	ADV
inlawrev-18087	2	17	to	to	ADP
inlawrev-18087	2	18	the	the	DET
inlawrev-18087	2	19	117th	117th	PROPN
inlawrev-18087	2	20	indiana	indiana	PROPN
inlawrev-18087	2	21	general	general	PROPN
inlawrev-18087	2	22	assembly	assembly	PROPN
inlawrev-18087	2	23	.	.	PUNCT
inlawrev-18087	3	1	whenever	whenever	SCONJ
inlawrev-18087	3	2	the	the	DET
inlawrev-18087	3	3	term	term	NOUN
inlawrev-18087	3	4	“	"	PUNCT
inlawrev-18087	3	5	tax	tax	NOUN
inlawrev-18087	3	6	court	court	NOUN
inlawrev-18087	3	7	”	"	PUNCT
inlawrev-18087	3	8	is	be	AUX
inlawrev-18087	3	9	referred	refer	VERB
inlawrev-18087	3	10	to	to	ADP
inlawrev-18087	3	11	,	,	PUNCT
inlawrev-18087	3	12	such	such	ADJ
inlawrev-18087	3	13	term	term	NOUN
inlawrev-18087	3	14	refers	refer	VERB
inlawrev-18087	3	15	only	only	ADV
inlawrev-18087	3	16	to	to	ADP
inlawrev-18087	3	17	the	the	DET
inlawrev-18087	3	18	indiana	indiana	PROPN
inlawrev-18087	3	19	tax	tax	NOUN
inlawrev-18087	3	20	court	court	NOUN
inlawrev-18087	3	21	.	.	PUNCT
inlawrev-18087	4	1	whenever	whenever	SCONJ
inlawrev-18087	4	2	the	the	DET
inlawrev-18087	4	3	term	term	NOUN
inlawrev-18087	4	4	“	"	PUNCT
inlawrev-18087	4	5	court	court	NOUN
inlawrev-18087	4	6	of	of	ADP
inlawrev-18087	4	7	appeals	appeal	NOUN
inlawrev-18087	4	8	”	"	PUNCT
inlawrev-18087	4	9	is	be	AUX
inlawrev-18087	4	10	referred	refer	VERB
inlawrev-18087	4	11	to	to	ADP
inlawrev-18087	4	12	,	,	PUNCT
inlawrev-18087	4	13	the	the	DET
inlawrev-18087	4	14	term	term	NOUN
inlawrev-18087	4	15	refers	refer	VERB
inlawrev-18087	4	16	only	only	ADV
inlawrev-18087	4	17	to	to	ADP
inlawrev-18087	4	18	the	the	DET
inlawrev-18087	4	19	indiana	indiana	PROPN
inlawrev-18087	4	20	court	court	PROPN
inlawrev-18087	4	21	of	of	ADP
inlawrev-18087	4	22	appeals	appeal	NOUN
inlawrev-18087	4	23	.	.	PUNCT
inlawrev-18087	5	1	whenever	whenever	SCONJ
inlawrev-18087	5	2	the	the	DET
inlawrev-18087	5	3	term	term	NOUN
inlawrev-18087	5	4	“	"	PUNCT
inlawrev-18087	5	5	supreme	supreme	PROPN
inlawrev-18087	5	6	court	court	PROPN
inlawrev-18087	5	7	”	"	PUNCT
inlawrev-18087	5	8	is	be	AUX
inlawrev-18087	5	9	referred	refer	VERB
inlawrev-18087	5	10	to	to	ADP
inlawrev-18087	5	11	,	,	PUNCT
inlawrev-18087	5	12	the	the	DET
inlawrev-18087	5	13	term	term	NOUN
inlawrev-18087	5	14	refers	refer	VERB
inlawrev-18087	5	15	only	only	ADV
inlawrev-18087	5	16	to	to	ADP
inlawrev-18087	5	17	the	the	DET
inlawrev-18087	5	18	indiana	indiana	PROPN
inlawrev-18087	5	19	supreme	supreme	PROPN
inlawrev-18087	5	20	court	court	PROPN
inlawrev-18087	5	21	.	.	PUNCT
inlawrev-18087	6	1	whenever	whenever	SCONJ
inlawrev-18087	6	2	the	the	DET
inlawrev-18087	6	3	term	term	NOUN
inlawrev-18087	6	4	“	"	PUNCT
inlawrev-18087	6	5	dlgf	dlgf	NOUN
inlawrev-18087	6	6	”	"	PUNCT
inlawrev-18087	6	7	is	be	AUX
inlawrev-18087	6	8	used	use	VERB
inlawrev-18087	6	9	,	,	PUNCT
inlawrev-18087	6	10	the	the	DET
inlawrev-18087	6	11	term	term	NOUN
inlawrev-18087	6	12	refers	refer	VERB
inlawrev-18087	6	13	only	only	ADV
inlawrev-18087	6	14	to	to	ADP
inlawrev-18087	6	15	the	the	DET
inlawrev-18087	6	16	indiana	indiana	PROPN
inlawrev-18087	6	17	department	department	PROPN
inlawrev-18087	6	18	of	of	ADP
inlawrev-18087	6	19	local	local	ADJ
inlawrev-18087	6	20	government	government	NOUN
inlawrev-18087	6	21	finance	finance	NOUN
inlawrev-18087	6	22	.	.	PUNCT
inlawrev-18087	7	1	whenever	whenever	SCONJ
inlawrev-18087	7	2	the	the	DET
inlawrev-18087	7	3	term	term	NOUN
inlawrev-18087	7	4	“	"	PUNCT
inlawrev-18087	7	5	ibtr	ibtr	ADJ
inlawrev-18087	7	6	”	"	PUNCT
inlawrev-18087	7	7	is	be	AUX
inlawrev-18087	7	8	used	use	VERB
inlawrev-18087	7	9	,	,	PUNCT
inlawrev-18087	7	10	the	the	DET
inlawrev-18087	7	11	term	term	NOUN
inlawrev-18087	7	12	refers	refer	VERB
inlawrev-18087	7	13	only	only	ADV
inlawrev-18087	7	14	to	to	ADP
inlawrev-18087	7	15	the	the	DET
inlawrev-18087	7	16	indiana	indiana	PROPN
inlawrev-18087	7	17	board	board	PROPN
inlawrev-18087	7	18	of	of	ADP
inlawrev-18087	7	19	tax	tax	NOUN
inlawrev-18087	7	20	review	review	NOUN
inlawrev-18087	7	21	.	.	PUNCT
inlawrev-18087	8	1	whenever	whenever	SCONJ
inlawrev-18087	8	2	the	the	DET
inlawrev-18087	8	3	terms	term	NOUN
inlawrev-18087	8	4	“	"	PUNCT
inlawrev-18087	8	5	department	department	NOUN
inlawrev-18087	8	6	”	"	PUNCT
inlawrev-18087	8	7	or	or	CCONJ
inlawrev-18087	8	8	“	"	PUNCT
inlawrev-18087	8	9	dor	dor	NOUN
inlawrev-18087	8	10	”	"	PUNCT
inlawrev-18087	8	11	are	be	AUX
inlawrev-18087	8	12	used	use	VERB
inlawrev-18087	8	13	,	,	PUNCT
inlawrev-18087	8	14	these	these	DET
inlawrev-18087	8	15	terms	term	NOUN
inlawrev-18087	8	16	refer	refer	VERB
inlawrev-18087	8	17	only	only	ADV
inlawrev-18087	8	18	to	to	ADP
inlawrev-18087	8	19	the	the	DET
inlawrev-18087	8	20	indiana	indiana	PROPN
inlawrev-18087	8	21	department	department	PROPN
inlawrev-18087	8	22	of	of	ADP
inlawrev-18087	8	23	state	state	PROPN
inlawrev-18087	8	24	revenue	revenue	NOUN
inlawrev-18087	8	25	.	.	PUNCT
inlawrev-18087	9	1	whenever	whenever	SCONJ
inlawrev-18087	9	2	the	the	DET
inlawrev-18087	9	3	terms	term	NOUN
inlawrev-18087	9	4	“	"	PUNCT
inlawrev-18087	9	5	ic	ic	NOUN
inlawrev-18087	9	6	”	"	PUNCT
inlawrev-18087	9	7	or	or	CCONJ
inlawrev-18087	9	8	“	"	PUNCT
inlawrev-18087	9	9	indiana	indiana	PROPN
inlawrev-18087	9	10	code	code	PROPN
inlawrev-18087	9	11	”	"	PUNCT
inlawrev-18087	9	12	are	be	AUX
inlawrev-18087	9	13	used	use	VERB
inlawrev-18087	9	14	in	in	ADP
inlawrev-18087	9	15	the	the	DET
inlawrev-18087	9	16	article	article	NOUN
inlawrev-18087	9	17	,	,	PUNCT
inlawrev-18087	9	18	these	these	DET
inlawrev-18087	9	19	terms	term	NOUN
inlawrev-18087	9	20	refer	refer	VERB
inlawrev-18087	9	21	only	only	ADV
inlawrev-18087	9	22	to	to	ADP
inlawrev-18087	9	23	the	the	DET
inlawrev-18087	9	24	indiana	indiana	PROPN
inlawrev-18087	9	25	code	code	PROPN
inlawrev-18087	9	26	in	in	ADP
inlawrev-18087	9	27	effect	effect	NOUN
inlawrev-18087	9	28	at	at	ADP
inlawrev-18087	9	29	the	the	DET
inlawrev-18087	9	30	time	time	NOUN
inlawrev-18087	9	31	of	of	ADP
inlawrev-18087	9	32	the	the	DET
inlawrev-18087	9	33	publication	publication	NOUN
inlawrev-18087	9	34	of	of	ADP
inlawrev-18087	9	35	this	this	DET
inlawrev-18087	9	36	article	article	NOUN
inlawrev-18087	9	37	,	,	PUNCT
inlawrev-18087	9	38	unless	unless	SCONJ
inlawrev-18087	9	39	otherwise	otherwise	ADV
inlawrev-18087	9	40	explicitly	explicitly	ADV
inlawrev-18087	9	41	stated	state	VERB
inlawrev-18087	9	42	.	.	PUNCT
inlawrev-18087	10	1	whenever	whenever	SCONJ
inlawrev-18087	10	2	the	the	DET
inlawrev-18087	10	3	term	term	NOUN
inlawrev-18087	10	4	“	"	PUNCT
inlawrev-18087	10	5	era	era	NOUN
inlawrev-18087	10	6	”	"	PUNCT
inlawrev-18087	10	7	is	be	AUX
inlawrev-18087	10	8	used	use	VERB
inlawrev-18087	10	9	,	,	PUNCT
inlawrev-18087	10	10	the	the	DET
inlawrev-18087	10	11	term	term	NOUN
inlawrev-18087	10	12	refers	refer	VERB
inlawrev-18087	10	13	only	only	ADV
inlawrev-18087	10	14	to	to	ADP
inlawrev-18087	10	15	an	an	DET
inlawrev-18087	10	16	indiana	indiana	PROPN
inlawrev-18087	10	17	economic	economic	ADJ
inlawrev-18087	10	18	revitalization	revitalization	PROPN
inlawrev-18087	10	19	area	area	NOUN
inlawrev-18087	10	20	.	.	PUNCT
inlawrev-18087	11	1	whenever	whenever	SCONJ
inlawrev-18087	11	2	the	the	DET
inlawrev-18087	11	3	term	term	NOUN
inlawrev-18087	11	4	“	"	PUNCT
inlawrev-18087	11	5	cagit	cagit	ADJ
inlawrev-18087	11	6	”	"	PUNCT
inlawrev-18087	11	7	is	be	AUX
inlawrev-18087	11	8	used	use	VERB
inlawrev-18087	11	9	,	,	PUNCT
inlawrev-18087	11	10	the	the	DET
inlawrev-18087	11	11	term	term	NOUN
inlawrev-18087	11	12	refers	refer	VERB
inlawrev-18087	11	13	only	only	ADV
inlawrev-18087	11	14	to	to	ADP
inlawrev-18087	11	15	the	the	DET
inlawrev-18087	11	16	indiana	indiana	PROPN
inlawrev-18087	11	17	county	county	PROPN
inlawrev-18087	11	18	adjusted	adjust	VERB
inlawrev-18087	11	19	gross	gross	ADJ
inlawrev-18087	11	20	income	income	NOUN
inlawrev-18087	11	21	tax	tax	NOUN
inlawrev-18087	11	22	.	.	PUNCT
inlawrev-18087	12	1	whenever	whenever	SCONJ
inlawrev-18087	12	2	the	the	DET
inlawrev-18087	12	3	term	term	NOUN
inlawrev-18087	12	4	“	"	PUNCT
inlawrev-18087	12	5	coit	coit	NOUN
inlawrev-18087	12	6	”	"	PUNCT
inlawrev-18087	12	7	is	be	AUX
inlawrev-18087	12	8	used	use	VERB
inlawrev-18087	12	9	,	,	PUNCT
inlawrev-18087	12	10	the	the	DET
inlawrev-18087	12	11	term	term	NOUN
inlawrev-18087	12	12	refers	refer	VERB
inlawrev-18087	12	13	only	only	ADV
inlawrev-18087	12	14	to	to	ADP
inlawrev-18087	12	15	the	the	DET
inlawrev-18087	12	16	indiana	indiana	PROPN
inlawrev-18087	12	17	county	county	PROPN
inlawrev-18087	12	18	option	option	NOUN
inlawrev-18087	12	19	income	income	NOUN
inlawrev-18087	12	20	tax	tax	NOUN
inlawrev-18087	12	21	.	.	PUNCT
inlawrev-18087	13	1	whenever	whenever	SCONJ
inlawrev-18087	13	2	the	the	DET
inlawrev-18087	13	3	term	term	NOUN
inlawrev-18087	13	4	“	"	PUNCT
inlawrev-18087	13	5	loit	loit	NOUN
inlawrev-18087	13	6	”	"	PUNCT
inlawrev-18087	13	7	is	be	AUX
inlawrev-18087	13	8	used	use	VERB
inlawrev-18087	13	9	,	,	PUNCT
inlawrev-18087	13	10	the	the	DET
inlawrev-18087	13	11	term	term	NOUN
inlawrev-18087	13	12	refers	refer	VERB
inlawrev-18087	13	13	only	only	ADV
inlawrev-18087	13	14	to	to	ADP
inlawrev-18087	13	15	the	the	DET
inlawrev-18087	13	16	local	local	ADJ
inlawrev-18087	13	17	option	option	NOUN
inlawrev-18087	13	18	income	income	NOUN
inlawrev-18087	13	19	tax	tax	NOUN
inlawrev-18087	13	20	.	.	PUNCT
inlawrev-18087	14	1	whenever	whenever	SCONJ
inlawrev-18087	14	2	the	the	DET
inlawrev-18087	14	3	term	term	NOUN
inlawrev-18087	14	4	“	"	PUNCT
inlawrev-18087	14	5	iedc	iedc	NOUN
inlawrev-18087	14	6	”	"	PUNCT
inlawrev-18087	14	7	is	be	AUX
inlawrev-18087	14	8	used	use	VERB
inlawrev-18087	14	9	,	,	PUNCT
inlawrev-18087	14	10	the	the	DET
inlawrev-18087	14	11	term	term	NOUN
inlawrev-18087	14	12	refers	refer	VERB
inlawrev-18087	14	13	only	only	ADV
inlawrev-18087	14	14	to	to	ADP
inlawrev-18087	14	15	the	the	DET
inlawrev-18087	14	16	indiana	indiana	PROPN
inlawrev-18087	14	17	economic	economic	PROPN
inlawrev-18087	14	18	development	development	PROPN
inlawrev-18087	14	19	corporation	corporation	NOUN
inlawrev-18087	14	20	.	.	PUNCT
inlawrev-18087	15	1	whenever	whenever	SCONJ
inlawrev-18087	15	2	the	the	DET
inlawrev-18087	15	3	term	term	NOUN
inlawrev-18087	15	4	“	"	PUNCT
inlawrev-18087	15	5	cedit	cedit	NOUN
inlawrev-18087	15	6	”	"	PUNCT
inlawrev-18087	15	7	is	be	AUX
inlawrev-18087	15	8	used	use	VERB
inlawrev-18087	15	9	,	,	PUNCT
inlawrev-18087	15	10	the	the	DET
inlawrev-18087	15	11	term	term	NOUN
inlawrev-18087	15	12	refers	refer	VERB
inlawrev-18087	15	13	only	only	ADV
inlawrev-18087	15	14	to	to	ADP
inlawrev-18087	15	15	the	the	DET
inlawrev-18087	15	16	indiana	indiana	PROPN
inlawrev-18087	15	17	county	county	PROPN
inlawrev-18087	15	18	economic	economic	PROPN
inlawrev-18087	15	19	development	development	NOUN
inlawrev-18087	15	20	income	income	NOUN
inlawrev-18087	15	21	taxes	taxis	NOUN
inlawrev-18087	15	22	.	.	PUNCT
inlawrev-18087	16	1	whenever	whenever	SCONJ
inlawrev-18087	16	2	the	the	DET
inlawrev-18087	16	3	terms	term	NOUN
inlawrev-18087	16	4	“	"	PUNCT
inlawrev-18087	16	5	irc	irc	PROPN
inlawrev-18087	16	6	”	"	PUNCT
inlawrev-18087	16	7	or	or	CCONJ
inlawrev-18087	16	8	“	"	PUNCT
inlawrev-18087	16	9	code	code	NOUN
inlawrev-18087	16	10	”	"	PUNCT
inlawrev-18087	16	11	are	be	AUX
inlawrev-18087	16	12	used	use	VERB
inlawrev-18087	16	13	,	,	PUNCT
inlawrev-18087	16	14	these	these	DET
inlawrev-18087	16	15	terms	term	NOUN
inlawrev-18087	16	16	refer	refer	VERB
inlawrev-18087	16	17	only	only	ADV
inlawrev-18087	16	18	to	to	ADP
inlawrev-18087	16	19	the	the	DET
inlawrev-18087	16	20	internal	internal	ADJ
inlawrev-18087	16	21	revenue	revenue	NOUN
inlawrev-18087	16	22	code	code	NOUN
inlawrev-18087	16	23	in	in	ADP
inlawrev-18087	16	24	effect	effect	NOUN
inlawrev-18087	16	25	at	at	ADP
inlawrev-18087	16	26	the	the	DET
inlawrev-18087	16	27	time	time	NOUN
inlawrev-18087	16	28	of	of	ADP
inlawrev-18087	16	29	the	the	DET
inlawrev-18087	16	30	publication	publication	NOUN
inlawrev-18087	16	31	of	of	ADP
inlawrev-18087	16	32	this	this	DET
inlawrev-18087	16	33	article	article	NOUN
inlawrev-18087	16	34	.	.	PUNCT
inlawrev-18087	17	1	whenever	whenever	SCONJ
inlawrev-18087	17	2	the	the	DET
inlawrev-18087	17	3	term	term	NOUN
inlawrev-18087	17	4	“	"	PUNCT
inlawrev-18087	17	5	section	section	NOUN
inlawrev-18087	17	6	”	"	PUNCT
inlawrev-18087	17	7	is	be	AUX
inlawrev-18087	17	8	used	use	VERB
inlawrev-18087	17	9	in	in	ADP
inlawrev-18087	17	10	this	this	DET
inlawrev-18087	17	11	article	article	NOUN
inlawrev-18087	17	12	,	,	PUNCT
inlawrev-18087	17	13	the	the	DET
inlawrev-18087	17	14	term	term	NOUN
inlawrev-18087	17	15	only	only	ADV
inlawrev-18087	17	16	refers	refer	VERB
inlawrev-18087	17	17	to	to	ADP
inlawrev-18087	17	18	a	a	DET
inlawrev-18087	17	19	section	section	NOUN
inlawrev-18087	17	20	of	of	ADP
inlawrev-18087	17	21	the	the	DET
inlawrev-18087	17	22	indiana	indiana	PROPN
inlawrev-18087	17	23	code	code	PROPN
inlawrev-18087	17	24	,	,	PUNCT
inlawrev-18087	17	25	unless	unless	SCONJ
inlawrev-18087	17	26	it	it	PRON
inlawrev-18087	17	27	is	be	AUX
inlawrev-18087	17	28	a	a	DET
inlawrev-18087	17	29	reference	reference	NOUN
inlawrev-18087	17	30	to	to	ADP
inlawrev-18087	17	31	the	the	DET
inlawrev-18087	17	32	internal	internal	ADJ
inlawrev-18087	17	33	revenue	revenue	NOUN
inlawrev-18087	17	34	code	code	NOUN
inlawrev-18087	17	35	.	.	PUNCT
inlawrev-18087	18	1	whenever	whenever	SCONJ
inlawrev-18087	18	2	the	the	DET
inlawrev-18087	18	3	term	term	NOUN
inlawrev-18087	18	4	“	"	PUNCT
inlawrev-18087	18	5	public	public	ADJ
inlawrev-18087	18	6	law	law	NOUN
inlawrev-18087	18	7	”	"	PUNCT
inlawrev-18087	18	8	is	be	AUX
inlawrev-18087	18	9	used	use	VERB
inlawrev-18087	18	10	,	,	PUNCT
inlawrev-18087	18	11	the	the	DET
inlawrev-18087	18	12	term	term	NOUN
inlawrev-18087	18	13	only	only	ADV
inlawrev-18087	18	14	refers	refer	VERB
inlawrev-18087	18	15	to	to	ADP
inlawrev-18087	18	16	legislation	legislation	NOUN
inlawrev-18087	18	17	passed	pass	VERB
inlawrev-18087	18	18	by	by	ADP
inlawrev-18087	18	19	the	the	DET
inlawrev-18087	18	20	indiana	indiana	PROPN
inlawrev-18087	18	21	general	general	PROPN
inlawrev-18087	18	22	assembly	assembly	PROPN
inlawrev-18087	18	23	and	and	CCONJ
inlawrev-18087	18	24	assigned	assign	VERB
inlawrev-18087	18	25	a	a	DET
inlawrev-18087	18	26	public	public	ADJ
inlawrev-18087	18	27	law	law	NOUN
inlawrev-18087	18	28	number	number	NOUN
inlawrev-18087	18	29	.	.	PUNCT
inlawrev-18087	19	1	whenever	whenever	SCONJ
inlawrev-18087	19	2	the	the	DET
inlawrev-18087	19	3	term	term	NOUN
inlawrev-18087	19	4	“	"	PUNCT
inlawrev-18087	19	5	ptaboa	ptaboa	NOUN
inlawrev-18087	19	6	”	"	PUNCT
inlawrev-18087	19	7	is	be	AUX
inlawrev-18087	19	8	used	use	VERB
inlawrev-18087	19	9	,	,	PUNCT
inlawrev-18087	19	10	the	the	DET
inlawrev-18087	19	11	term	term	NOUN
inlawrev-18087	19	12	refers	refer	VERB
inlawrev-18087	19	13	only	only	ADV
inlawrev-18087	19	14	to	to	ADP
inlawrev-18087	19	15	a	a	DET
inlawrev-18087	19	16	property	property	NOUN
inlawrev-18087	19	17	tax	tax	NOUN
inlawrev-18087	19	18	assessment	assessment	NOUN
inlawrev-18087	19	19	board	board	NOUN
inlawrev-18087	19	20	of	of	ADP
inlawrev-18087	19	21	appeals	appeal	NOUN
inlawrev-18087	19	22	.	.	PUNCT
inlawrev-18087	20	1	*	*	PUNCT
inlawrev-18087	20	2	thomas	thomas	PROPN
inlawrev-18087	20	3	f.	f.	PROPN
inlawrev-18087	20	4	sheehan	sheehan	PROPN
inlawrev-18087	20	5	professor	professor	PROPN
inlawrev-18087	20	6	of	of	ADP
inlawrev-18087	20	7	tax	tax	NOUN
inlawrev-18087	20	8	law	law	NOUN
inlawrev-18087	20	9	and	and	CCONJ
inlawrev-18087	20	10	policy	policy	NOUN
inlawrev-18087	20	11	,	,	PUNCT
inlawrev-18087	20	12	indiana	indiana	PROPN
inlawrev-18087	20	13	university	university	PROPN
inlawrev-18087	20	14	robert	robert	PROPN
inlawrev-18087	20	15	h.	h.	PROPN
inlawrev-18087	20	16	mckinney	mckinney	PROPN
inlawrev-18087	20	17	school	school	PROPN
inlawrev-18087	20	18	of	of	ADP
inlawrev-18087	20	19	law	law	NOUN
inlawrev-18087	20	20	.	.	PUNCT
inlawrev-18087	21	1	l.l.m	l.l.m	PROPN
inlawrev-18087	21	2	.	.	PROPN
inlawrev-18087	21	3	,	,	PUNCT
inlawrev-18087	21	4	1963	1963	NUM
inlawrev-18087	21	5	,	,	PUNCT
inlawrev-18087	21	6	new	new	PROPN
inlawrev-18087	21	7	york	york	PROPN
inlawrev-18087	21	8	university	university	PROPN
inlawrev-18087	21	9	;	;	PUNCT
inlawrev-18087	21	10	m.b.a	m.b.a	NOUN
inlawrev-18087	21	11	.	.	PROPN
inlawrev-18087	21	12	,	,	PUNCT
inlawrev-18087	21	13	j.d	j.d	PROPN
inlawrev-18087	21	14	.	.	PROPN
inlawrev-18087	21	15	,	,	PUNCT
inlawrev-18087	21	16	1959	1959	NUM
inlawrev-18087	21	17	,	,	PUNCT
inlawrev-18087	21	18	university	university	NOUN
inlawrev-18087	21	19	of	of	ADP
inlawrev-18087	21	20	michigan	michigan	PROPN
inlawrev-18087	21	21	;	;	PUNCT
inlawrev-18087	21	22	b.a	b.a	PROPN
inlawrev-18087	21	23	.	.	PROPN
inlawrev-18087	21	24	,	,	PUNCT
inlawrev-18087	21	25	1956	1956	NUM
inlawrev-18087	21	26	,	,	PUNCT
inlawrev-18087	21	27	beloit	beloit	NOUN
inlawrev-18087	21	28	college	college	NOUN
inlawrev-18087	21	29	.	.	PUNCT
inlawrev-18087	22	1	*	*	PUNCT
inlawrev-18087	22	2	*	*	PUNCT
inlawrev-18087	22	3	judicial	judicial	ADJ
inlawrev-18087	22	4	clerk	clerk	NOUN
inlawrev-18087	22	5	,	,	PUNCT
inlawrev-18087	22	6	united	united	PROPN
inlawrev-18087	22	7	states	states	PROPN
inlawrev-18087	22	8	district	district	PROPN
inlawrev-18087	22	9	court	court	NOUN
inlawrev-18087	22	10	for	for	ADP
inlawrev-18087	22	11	the	the	DET
inlawrev-18087	22	12	southern	southern	ADJ
inlawrev-18087	22	13	district	district	PROPN
inlawrev-18087	22	14	of	of	ADP
inlawrev-18087	22	15	indiana	indiana	PROPN
inlawrev-18087	22	16	,	,	PUNCT
inlawrev-18087	22	17	j.d	j.d	PROPN
inlawrev-18087	22	18	.	.	PROPN
inlawrev-18087	22	19	,	,	PUNCT
inlawrev-18087	22	20	2012	2012	NUM
inlawrev-18087	22	21	,	,	PUNCT
inlawrev-18087	22	22	indiana	indiana	PROPN
inlawrev-18087	22	23	university	university	PROPN
inlawrev-18087	22	24	robert	robert	PROPN
inlawrev-18087	22	25	h.	h.	PROPN
inlawrev-18087	22	26	mckinney	mckinney	PROPN
inlawrev-18087	22	27	school	school	PROPN
inlawrev-18087	22	28	of	of	ADP
inlawrev-18087	22	29	law	law	NOUN
inlawrev-18087	22	30	;	;	PUNCT
inlawrev-18087	22	31	m.a	m.a	PROPN
inlawrev-18087	22	32	.	.	PROPN
inlawrev-18087	22	33	,	,	PUNCT
inlawrev-18087	22	34	2007	2007	NUM
inlawrev-18087	22	35	,	,	PUNCT
inlawrev-18087	22	36	university	university	NOUN
inlawrev-18087	22	37	of	of	ADP
inlawrev-18087	22	38	north	north	PROPN
inlawrev-18087	22	39	carolina	carolina	PROPN
inlawrev-18087	22	40	-	-	PUNCT
inlawrev-18087	22	41	chapel	chapel	PROPN
inlawrev-18087	22	42	hill	hill	PROPN
inlawrev-18087	22	43	;	;	PUNCT
inlawrev-18087	22	44	b.a	b.a	PROPN
inlawrev-18087	22	45	.	.	PROPN
inlawrev-18087	22	46	,	,	PUNCT
inlawrev-18087	22	47	2005	2005	NUM
inlawrev-18087	22	48	,	,	PUNCT
inlawrev-18087	22	49	university	university	NOUN
inlawrev-18087	22	50	of	of	ADP
inlawrev-18087	22	51	dayton	dayton	PROPN
inlawrev-18087	22	52	.	.	PUNCT
inlawrev-18087	23	1	*	*	PUNCT
inlawrev-18087	23	2	*	*	PUNCT
inlawrev-18087	23	3	*	*	PUNCT
inlawrev-18087	23	4	j.d	j.d	PROPN
inlawrev-18087	23	5	.	.	PROPN
inlawrev-18087	23	6	candidate	candidate	PROPN
inlawrev-18087	23	7	,	,	PUNCT
inlawrev-18087	23	8	2014	2014	NUM
inlawrev-18087	23	9	,	,	PUNCT
inlawrev-18087	23	10	indiana	indiana	PROPN
inlawrev-18087	23	11	university	university	PROPN
inlawrev-18087	23	12	robert	robert	PROPN
inlawrev-18087	23	13	h.	h.	PROPN
inlawrev-18087	23	14	mckinney	mckinney	PROPN
inlawrev-18087	23	15	school	school	PROPN
inlawrev-18087	23	16	of	of	ADP
inlawrev-18087	23	17	law	law	NOUN
inlawrev-18087	23	18	;	;	PUNCT
inlawrev-18087	23	19	b.s	b.s	PROPN
inlawrev-18087	23	20	.	.	PROPN
inlawrev-18087	23	21	,	,	PUNCT
inlawrev-18087	23	22	2011	2011	NUM
inlawrev-18087	23	23	,	,	PUNCT
inlawrev-18087	23	24	butler	butler	PROPN
inlawrev-18087	23	25	university	university	PROPN
inlawrev-18087	23	26	.	.	PUNCT
inlawrev-18087	24	1	1236	1236	NUM
inlawrev-18087	24	2	indiana	indiana	PROPN
inlawrev-18087	24	3	law	law	PROPN
inlawrev-18087	24	4	review	review	NOUN
inlawrev-18087	24	5	[	[	X
inlawrev-18087	24	6	vol	vol	NOUN
inlawrev-18087	24	7	.	.	PUNCT
inlawrev-18087	25	1	46:1235	46:1235	NUM
inlawrev-18087	25	2	i.	i.	PROPN
inlawrev-18087	25	3	indiana	indiana	PROPN
inlawrev-18087	25	4	general	general	PROPN
inlawrev-18087	25	5	assembly	assembly	PROPN
inlawrev-18087	25	6	legislation	legislation	NOUN
inlawrev-18087	25	7	the	the	DET
inlawrev-18087	25	8	117th	117th	PROPN
inlawrev-18087	25	9	general	general	ADJ
inlawrev-18087	25	10	assembly	assembly	NOUN
inlawrev-18087	25	11	passed	pass	VERB
inlawrev-18087	25	12	several	several	ADJ
inlawrev-18087	25	13	pieces	piece	NOUN
inlawrev-18087	25	14	of	of	ADP
inlawrev-18087	25	15	legislation	legislation	NOUN
inlawrev-18087	25	16	affecting	affect	VERB
inlawrev-18087	25	17	various	various	ADJ
inlawrev-18087	25	18	areas	area	NOUN
inlawrev-18087	25	19	of	of	ADP
inlawrev-18087	25	20	state	state	NOUN
inlawrev-18087	25	21	and	and	CCONJ
inlawrev-18087	25	22	local	local	ADJ
inlawrev-18087	25	23	taxation	taxation	NOUN
inlawrev-18087	25	24	.	.	PUNCT
inlawrev-18087	26	1	the	the	DET
inlawrev-18087	26	2	most	most	ADV
inlawrev-18087	26	3	significant	significant	ADJ
inlawrev-18087	26	4	changes	change	NOUN
inlawrev-18087	26	5	were	be	AUX
inlawrev-18087	26	6	in	in	ADP
inlawrev-18087	26	7	the	the	DET
inlawrev-18087	26	8	area	area	NOUN
inlawrev-18087	26	9	of	of	ADP
inlawrev-18087	26	10	inheritance	inheritance	NOUN
inlawrev-18087	26	11	taxes	taxis	NOUN
inlawrev-18087	26	12	.	.	PUNCT
inlawrev-18087	27	1	this	this	DET
inlawrev-18087	27	2	section	section	NOUN
inlawrev-18087	27	3	highlights	highlight	VERB
inlawrev-18087	27	4	the	the	DET
inlawrev-18087	27	5	majority	majority	NOUN
inlawrev-18087	27	6	of	of	ADP
inlawrev-18087	27	7	the	the	DET
inlawrev-18087	27	8	ga	ga	PROPN
inlawrev-18087	27	9	’s	’s	PART
inlawrev-18087	27	10	changes	change	NOUN
inlawrev-18087	27	11	from	from	ADP
inlawrev-18087	27	12	2012	2012	NUM
inlawrev-18087	27	13	in	in	ADP
inlawrev-18087	27	14	the	the	DET
inlawrev-18087	27	15	areas	area	NOUN
inlawrev-18087	27	16	of	of	ADP
inlawrev-18087	27	17	property	property	NOUN
inlawrev-18087	27	18	taxes	taxis	NOUN
inlawrev-18087	27	19	,	,	PUNCT
inlawrev-18087	27	20	tax	tax	NOUN
inlawrev-18087	27	21	procedure	procedure	NOUN
inlawrev-18087	27	22	,	,	PUNCT
inlawrev-18087	27	23	sales	sale	NOUN
inlawrev-18087	27	24	and	and	CCONJ
inlawrev-18087	27	25	use	use	VERB
inlawrev-18087	27	26	taxes	taxis	NOUN
inlawrev-18087	27	27	,	,	PUNCT
inlawrev-18087	27	28	income	income	NOUN
inlawrev-18087	27	29	taxes	taxis	NOUN
inlawrev-18087	27	30	,	,	PUNCT
inlawrev-18087	27	31	utility	utility	NOUN
inlawrev-18087	27	32	receipts	receipt	NOUN
inlawrev-18087	27	33	taxes	taxis	NOUN
inlawrev-18087	27	34	,	,	PUNCT
inlawrev-18087	27	35	and	and	CCONJ
inlawrev-18087	27	36	other	other	ADJ
inlawrev-18087	27	37	miscellaneous	miscellaneous	ADJ
inlawrev-18087	27	38	provisions	provision	NOUN
inlawrev-18087	27	39	.	.	PUNCT
inlawrev-18087	28	1	a.	a.	NOUN
inlawrev-18087	28	2	inheritance	inheritance	NOUN
inlawrev-18087	28	3	taxes	tax	VERB
inlawrev-18087	28	4	the	the	DET
inlawrev-18087	28	5	most	most	ADV
inlawrev-18087	28	6	important	important	ADJ
inlawrev-18087	28	7	change	change	NOUN
inlawrev-18087	28	8	in	in	ADP
inlawrev-18087	28	9	the	the	DET
inlawrev-18087	28	10	tax	tax	NOUN
inlawrev-18087	28	11	laws	law	NOUN
inlawrev-18087	28	12	made	make	VERB
inlawrev-18087	28	13	by	by	ADP
inlawrev-18087	28	14	the	the	DET
inlawrev-18087	28	15	ga	ga	PROPN
inlawrev-18087	28	16	this	this	DET
inlawrev-18087	28	17	year	year	NOUN
inlawrev-18087	28	18	was	be	AUX
inlawrev-18087	28	19	the	the	DET
inlawrev-18087	28	20	gradual	gradual	ADJ
inlawrev-18087	28	21	abolition	abolition	NOUN
inlawrev-18087	28	22	of	of	ADP
inlawrev-18087	28	23	the	the	DET
inlawrev-18087	28	24	inheritance	inheritance	NOUN
inlawrev-18087	28	25	tax	tax	NOUN
inlawrev-18087	28	26	.	.	PUNCT
inlawrev-18087	29	1	under	under	ADP
inlawrev-18087	29	2	the	the	DET
inlawrev-18087	29	3	law	law	NOUN
inlawrev-18087	29	4	,	,	PUNCT
inlawrev-18087	29	5	the	the	DET
inlawrev-18087	29	6	inheritance	inheritance	NOUN
inlawrev-18087	29	7	tax	tax	NOUN
inlawrev-18087	29	8	will	will	AUX
inlawrev-18087	29	9	no	no	ADV
inlawrev-18087	29	10	longer	long	ADV
inlawrev-18087	29	11	apply	apply	VERB
inlawrev-18087	29	12	to	to	ADP
inlawrev-18087	29	13	any	any	DET
inlawrev-18087	29	14	person	person	NOUN
inlawrev-18087	29	15	who	who	PRON
inlawrev-18087	29	16	dies	die	VERB
inlawrev-18087	29	17	after	after	ADP
inlawrev-18087	29	18	december	december	PROPN
inlawrev-18087	29	19	31	31	NUM
inlawrev-18087	29	20	,	,	PUNCT
inlawrev-18087	29	21	2012.1	2012.1	NUM
inlawrev-18087	29	22	in	in	ADP
inlawrev-18087	29	23	the	the	DET
inlawrev-18087	29	24	interim	interim	NOUN
inlawrev-18087	29	25	,	,	PUNCT
inlawrev-18087	29	26	there	there	PRON
inlawrev-18087	29	27	are	be	VERB
inlawrev-18087	29	28	several	several	ADJ
inlawrev-18087	29	29	areas	area	NOUN
inlawrev-18087	29	30	of	of	ADP
inlawrev-18087	29	31	change	change	NOUN
inlawrev-18087	29	32	in	in	ADP
inlawrev-18087	29	33	the	the	DET
inlawrev-18087	29	34	law	law	NOUN
inlawrev-18087	29	35	.	.	PUNCT
inlawrev-18087	30	1	the	the	DET
inlawrev-18087	30	2	first	first	ADJ
inlawrev-18087	30	3	is	be	AUX
inlawrev-18087	30	4	the	the	DET
inlawrev-18087	30	5	payment	payment	NOUN
inlawrev-18087	30	6	of	of	ADP
inlawrev-18087	30	7	inheritance	inheritance	NOUN
inlawrev-18087	30	8	tax	tax	NOUN
inlawrev-18087	30	9	by	by	ADP
inlawrev-18087	30	10	beneficiaries	beneficiary	NOUN
inlawrev-18087	30	11	and	and	CCONJ
inlawrev-18087	30	12	the	the	DET
inlawrev-18087	30	13	disbursement	disbursement	NOUN
inlawrev-18087	30	14	by	by	ADP
inlawrev-18087	30	15	the	the	DET
inlawrev-18087	30	16	department	department	NOUN
inlawrev-18087	30	17	to	to	ADP
inlawrev-18087	30	18	local	local	ADJ
inlawrev-18087	30	19	government	government	NOUN
inlawrev-18087	30	20	units	unit	NOUN
inlawrev-18087	30	21	until	until	SCONJ
inlawrev-18087	30	22	the	the	DET
inlawrev-18087	30	23	tax	tax	NOUN
inlawrev-18087	30	24	is	be	AUX
inlawrev-18087	30	25	abolished	abolish	VERB
inlawrev-18087	30	26	.	.	PUNCT
inlawrev-18087	31	1	for	for	ADP
inlawrev-18087	31	2	the	the	DET
inlawrev-18087	31	3	next	next	ADJ
inlawrev-18087	31	4	ten	ten	NUM
inlawrev-18087	31	5	years	year	NOUN
inlawrev-18087	31	6	,	,	PUNCT
inlawrev-18087	31	7	the	the	DET
inlawrev-18087	31	8	effective	effective	ADJ
inlawrev-18087	31	9	inheritance	inheritance	NOUN
inlawrev-18087	31	10	tax	tax	NOUN
inlawrev-18087	31	11	liability	liability	NOUN
inlawrev-18087	31	12	for	for	ADP
inlawrev-18087	31	13	a	a	DET
inlawrev-18087	31	14	liable	liable	ADJ
inlawrev-18087	31	15	beneficiary	beneficiary	NOUN
inlawrev-18087	31	16	is	be	AUX
inlawrev-18087	31	17	reduced	reduce	VERB
inlawrev-18087	31	18	by	by	ADP
inlawrev-18087	31	19	an	an	DET
inlawrev-18087	31	20	average	average	NOUN
inlawrev-18087	31	21	of	of	ADP
inlawrev-18087	31	22	9.1	9.1	NUM
inlawrev-18087	31	23	%	%	NOUN
inlawrev-18087	31	24	annually	annually	ADV
inlawrev-18087	31	25	.	.	PUNCT
inlawrev-18087	32	1	this	this	PRON
inlawrev-18087	32	2	is	be	AUX
inlawrev-18087	32	3	done	do	VERB
inlawrev-18087	32	4	by	by	ADP
inlawrev-18087	32	5	giving	give	VERB
inlawrev-18087	32	6	the	the	DET
inlawrev-18087	32	7	beneficiary	beneficiary	NOUN
inlawrev-18087	32	8	payor	payor	NOUN
inlawrev-18087	32	9	a	a	DET
inlawrev-18087	32	10	credit	credit	NOUN
inlawrev-18087	32	11	,	,	PUNCT
inlawrev-18087	32	12	the	the	DET
inlawrev-18087	32	13	amount	amount	NOUN
inlawrev-18087	32	14	of	of	ADP
inlawrev-18087	32	15	which	which	PRON
inlawrev-18087	32	16	increases	increase	VERB
inlawrev-18087	32	17	annually	annually	ADV
inlawrev-18087	32	18	.	.	PUNCT
inlawrev-18087	33	1	for	for	ADP
inlawrev-18087	33	2	the	the	DET
inlawrev-18087	33	3	twelve	twelve	NUM
inlawrev-18087	33	4	-	-	PUNCT
inlawrev-18087	33	5	month	month	NOUN
inlawrev-18087	33	6	period	period	NOUN
inlawrev-18087	33	7	between	between	ADP
inlawrev-18087	33	8	july	july	PROPN
inlawrev-18087	33	9	1	1	NUM
inlawrev-18087	33	10	,	,	PUNCT
inlawrev-18087	33	11	2012	2012	NUM
inlawrev-18087	33	12	and	and	CCONJ
inlawrev-18087	33	13	june	june	PROPN
inlawrev-18087	33	14	30	30	NUM
inlawrev-18087	33	15	,	,	PUNCT
inlawrev-18087	33	16	2013	2013	NUM
inlawrev-18087	33	17	,	,	PUNCT
inlawrev-18087	33	18	a	a	DET
inlawrev-18087	33	19	beneficiary	beneficiary	NOUN
inlawrev-18087	33	20	payee	payee	NOUN
inlawrev-18087	33	21	will	will	AUX
inlawrev-18087	33	22	receive	receive	VERB
inlawrev-18087	33	23	a	a	DET
inlawrev-18087	33	24	credit	credit	NOUN
inlawrev-18087	33	25	for	for	ADP
inlawrev-18087	33	26	9	9	NUM
inlawrev-18087	33	27	%	%	NOUN
inlawrev-18087	33	28	of	of	ADP
inlawrev-18087	33	29	her	her	PRON
inlawrev-18087	33	30	net	net	ADJ
inlawrev-18087	33	31	inheritance	inheritance	NOUN
inlawrev-18087	33	32	tax	tax	NOUN
inlawrev-18087	33	33	liability.2	liability.2	NOUN
inlawrev-18087	33	34	this	this	DET
inlawrev-18087	33	35	credit	credit	NOUN
inlawrev-18087	33	36	increases	increase	NOUN
inlawrev-18087	33	37	to	to	ADP
inlawrev-18087	33	38	91	91	NUM
inlawrev-18087	33	39	%	%	NOUN
inlawrev-18087	33	40	for	for	ADP
inlawrev-18087	33	41	the	the	DET
inlawrev-18087	33	42	twelve	twelve	NUM
inlawrev-18087	33	43	-	-	PUNCT
inlawrev-18087	33	44	month	month	NOUN
inlawrev-18087	33	45	period	period	NOUN
inlawrev-18087	33	46	between	between	ADP
inlawrev-18087	33	47	july	july	PROPN
inlawrev-18087	33	48	1	1	NUM
inlawrev-18087	33	49	,	,	PUNCT
inlawrev-18087	33	50	2021	2021	NUM
inlawrev-18087	33	51	and	and	CCONJ
inlawrev-18087	33	52	june	june	PROPN
inlawrev-18087	33	53	30	30	NUM
inlawrev-18087	33	54	,	,	PUNCT
inlawrev-18087	33	55	2022.3	2022.3	NUM
inlawrev-18087	33	56	conversely	conversely	ADV
inlawrev-18087	33	57	,	,	PUNCT
inlawrev-18087	33	58	local	local	ADJ
inlawrev-18087	33	59	governments	government	NOUN
inlawrev-18087	33	60	will	will	AUX
inlawrev-18087	33	61	have	have	VERB
inlawrev-18087	33	62	their	their	PRON
inlawrev-18087	33	63	disbursements	disbursement	NOUN
inlawrev-18087	33	64	from	from	ADP
inlawrev-18087	33	65	inheritance	inheritance	NOUN
inlawrev-18087	33	66	tax	tax	NOUN
inlawrev-18087	33	67	funds	fund	NOUN
inlawrev-18087	33	68	reduced	reduce	VERB
inlawrev-18087	33	69	by	by	ADP
inlawrev-18087	33	70	approximately	approximately	ADV
inlawrev-18087	33	71	9.1	9.1	NUM
inlawrev-18087	33	72	%	%	NOUN
inlawrev-18087	33	73	annually	annually	ADV
inlawrev-18087	33	74	.	.	PUNCT
inlawrev-18087	34	1	for	for	ADP
inlawrev-18087	34	2	the	the	DET
inlawrev-18087	34	3	twelvemonth	twelvemonth	NOUN
inlawrev-18087	34	4	period	period	NOUN
inlawrev-18087	34	5	between	between	ADP
inlawrev-18087	34	6	july	july	PROPN
inlawrev-18087	34	7	1	1	NUM
inlawrev-18087	34	8	,	,	PUNCT
inlawrev-18087	34	9	2012	2012	NUM
inlawrev-18087	34	10	and	and	CCONJ
inlawrev-18087	34	11	june	june	PROPN
inlawrev-18087	34	12	30	30	NUM
inlawrev-18087	34	13	,	,	PUNCT
inlawrev-18087	34	14	2013	2013	NUM
inlawrev-18087	34	15	,	,	PUNCT
inlawrev-18087	34	16	a	a	DET
inlawrev-18087	34	17	beneficiary	beneficiary	NOUN
inlawrev-18087	34	18	payee	payee	NOUN
inlawrev-18087	34	19	county	county	NOUN
inlawrev-18087	34	20	will	will	AUX
inlawrev-18087	34	21	receive	receive	VERB
inlawrev-18087	34	22	a	a	DET
inlawrev-18087	34	23	91	91	NUM
inlawrev-18087	34	24	%	%	NOUN
inlawrev-18087	34	25	of	of	ADP
inlawrev-18087	34	26	their	their	PRON
inlawrev-18087	34	27	net	net	ADJ
inlawrev-18087	34	28	inheritance	inheritance	NOUN
inlawrev-18087	34	29	tax	tax	NOUN
inlawrev-18087	34	30	disbursements	disbursement	NOUN
inlawrev-18087	34	31	versus	versus	ADP
inlawrev-18087	34	32	the	the	DET
inlawrev-18087	34	33	twelve	twelve	NUM
inlawrev-18087	34	34	-	-	PUNCT
inlawrev-18087	34	35	month	month	NOUN
inlawrev-18087	34	36	period	period	NOUN
inlawrev-18087	34	37	between	between	ADP
inlawrev-18087	34	38	july	july	PROPN
inlawrev-18087	34	39	1	1	NUM
inlawrev-18087	34	40	,	,	PUNCT
inlawrev-18087	34	41	2011	2011	NUM
inlawrev-18087	34	42	and	and	CCONJ
inlawrev-18087	34	43	june	june	PROPN
inlawrev-18087	34	44	30	30	NUM
inlawrev-18087	34	45	,	,	PUNCT
inlawrev-18087	34	46	2012.4	2012.4	NUM
inlawrev-18087	34	47	this	this	DET
inlawrev-18087	34	48	disbursement	disbursement	NOUN
inlawrev-18087	34	49	decreases	decrease	VERB
inlawrev-18087	34	50	to	to	ADP
inlawrev-18087	34	51	9	9	NUM
inlawrev-18087	34	52	%	%	NOUN
inlawrev-18087	34	53	for	for	ADP
inlawrev-18087	34	54	the	the	DET
inlawrev-18087	34	55	twelve	twelve	NUM
inlawrev-18087	34	56	-	-	PUNCT
inlawrev-18087	34	57	month	month	NOUN
inlawrev-18087	34	58	period	period	NOUN
inlawrev-18087	34	59	between	between	ADP
inlawrev-18087	34	60	july	july	PROPN
inlawrev-18087	34	61	1	1	NUM
inlawrev-18087	34	62	,	,	PUNCT
inlawrev-18087	34	63	2021	2021	NUM
inlawrev-18087	34	64	and	and	CCONJ
inlawrev-18087	34	65	june	june	PROPN
inlawrev-18087	34	66	30	30	NUM
inlawrev-18087	34	67	,	,	PUNCT
inlawrev-18087	34	68	2022.5	2022.5	NUM
inlawrev-18087	34	69	the	the	DET
inlawrev-18087	34	70	other	other	ADJ
inlawrev-18087	34	71	significant	significant	ADJ
inlawrev-18087	34	72	changes	change	NOUN
inlawrev-18087	34	73	in	in	ADP
inlawrev-18087	34	74	the	the	DET
inlawrev-18087	34	75	inheritance	inheritance	NOUN
inlawrev-18087	34	76	tax	tax	NOUN
inlawrev-18087	34	77	law	law	NOUN
inlawrev-18087	34	78	are	be	AUX
inlawrev-18087	34	79	the	the	DET
inlawrev-18087	34	80	reclassification	reclassification	NOUN
inlawrev-18087	34	81	of	of	ADP
inlawrev-18087	34	82	certain	certain	ADJ
inlawrev-18087	34	83	beneficiaries	beneficiary	NOUN
inlawrev-18087	34	84	and	and	CCONJ
inlawrev-18087	34	85	increases	increase	NOUN
inlawrev-18087	34	86	in	in	ADP
inlawrev-18087	34	87	the	the	DET
inlawrev-18087	34	88	amounts	amount	NOUN
inlawrev-18087	34	89	exempt	exempt	ADJ
inlawrev-18087	34	90	from	from	ADP
inlawrev-18087	34	91	inheritance	inheritance	NOUN
inlawrev-18087	34	92	tax	tax	NOUN
inlawrev-18087	34	93	.	.	PUNCT
inlawrev-18087	35	1	beneficiaries	beneficiary	NOUN
inlawrev-18087	35	2	in	in	ADP
inlawrev-18087	35	3	indiana	indiana	PROPN
inlawrev-18087	35	4	are	be	AUX
inlawrev-18087	35	5	grouped	group	VERB
inlawrev-18087	35	6	into	into	ADP
inlawrev-18087	35	7	three	three	NUM
inlawrev-18087	35	8	classes	class	NOUN
inlawrev-18087	35	9	—	—	PUNCT
inlawrev-18087	35	10	a	a	DET
inlawrev-18087	35	11	,	,	PUNCT
inlawrev-18087	35	12	b	b	NOUN
inlawrev-18087	35	13	,	,	PUNCT
inlawrev-18087	35	14	and	and	CCONJ
inlawrev-18087	35	15	c	c	NOUN
inlawrev-18087	35	16	transferees	transferee	NOUN
inlawrev-18087	35	17	—	—	PUNCT
inlawrev-18087	35	18	based	base	VERB
inlawrev-18087	35	19	on	on	ADP
inlawrev-18087	35	20	how	how	SCONJ
inlawrev-18087	35	21	closely	closely	ADV
inlawrev-18087	35	22	related	relate	VERB
inlawrev-18087	35	23	they	they	PRON
inlawrev-18087	35	24	are	be	AUX
inlawrev-18087	35	25	,	,	PUNCT
inlawrev-18087	35	26	if	if	SCONJ
inlawrev-18087	35	27	at	at	ADV
inlawrev-18087	35	28	all	all	ADV
inlawrev-18087	35	29	,	,	PUNCT
inlawrev-18087	35	30	to	to	ADP
inlawrev-18087	35	31	the	the	DET
inlawrev-18087	35	32	decedent.6	decedent.6	NOUN
inlawrev-18087	35	33	class	class	NOUN
inlawrev-18087	35	34	a	a	DET
inlawrev-18087	35	35	beneficiaries	beneficiary	NOUN
inlawrev-18087	35	36	are	be	AUX
inlawrev-18087	35	37	lineal	lineal	ADJ
inlawrev-18087	35	38	descendants	descendant	NOUN
inlawrev-18087	35	39	and	and	CCONJ
inlawrev-18087	35	40	ancestors	ancestor	NOUN
inlawrev-18087	35	41	of	of	ADP
inlawrev-18087	35	42	the	the	DET
inlawrev-18087	35	43	decedent.7	decedent.7	NOUN
inlawrev-18087	35	44	this	this	PRON
inlawrev-18087	35	45	also	also	ADV
inlawrev-18087	35	46	includes	include	VERB
inlawrev-18087	35	47	stepchildren	stepchildren	NOUN
inlawrev-18087	35	48	of	of	ADP
inlawrev-18087	35	49	the	the	DET
inlawrev-18087	35	50	decedent	decedent	NOUN
inlawrev-18087	35	51	and	and	CCONJ
inlawrev-18087	35	52	their	their	PRON
inlawrev-18087	35	53	lineal	lineal	ADJ
inlawrev-18087	35	54	descendants	descendant	NOUN
inlawrev-18087	35	55	,	,	PUNCT
inlawrev-18087	35	56	regardless	regardless	ADV
inlawrev-18087	35	57	of	of	ADP
inlawrev-18087	35	58	whether	whether	SCONJ
inlawrev-18087	35	59	the	the	DET
inlawrev-18087	35	60	stepchild	stepchild	NOUN
inlawrev-18087	35	61	was	be	AUX
inlawrev-18087	35	62	legally	legally	ADV
inlawrev-18087	35	63	adopted	adopt	VERB
inlawrev-18087	35	64	by	by	ADP
inlawrev-18087	35	65	the	the	DET
inlawrev-18087	35	66	decedent.8	decedent.8	PROPN
inlawrev-18087	35	67	class	class	PROPN
inlawrev-18087	35	68	b	b	PROPN
inlawrev-18087	35	69	beneficiaries	beneficiary	NOUN
inlawrev-18087	35	70	are	be	AUX
inlawrev-18087	35	71	siblings	sibling	NOUN
inlawrev-18087	35	72	of	of	ADP
inlawrev-18087	35	73	the	the	DET
inlawrev-18087	35	74	decedent	decedent	ADJ
inlawrev-18087	35	75	transferor	transferor	NOUN
inlawrev-18087	35	76	or	or	CCONJ
inlawrev-18087	35	77	their	their	PRON
inlawrev-18087	35	78	1	1	NUM
inlawrev-18087	35	79	.	.	PUNCT
inlawrev-18087	36	1	ind	ind	PROPN
inlawrev-18087	36	2	.	.	PUNCT
inlawrev-18087	37	1	code	code	PROPN
inlawrev-18087	37	2	§	§	PROPN
inlawrev-18087	37	3	6	6	NUM
inlawrev-18087	37	4	-	-	SYM
inlawrev-18087	37	5	4.1	4.1	NUM
inlawrev-18087	37	6	-	-	PUNCT
inlawrev-18087	37	7	1	1	NUM
inlawrev-18087	37	8	-	-	SYM
inlawrev-18087	37	9	0.5	0.5	NUM
inlawrev-18087	37	10	(	(	PUNCT
inlawrev-18087	37	11	2013	2013	NUM
inlawrev-18087	37	12	)	)	PUNCT
inlawrev-18087	37	13	.	.	PUNCT
inlawrev-18087	38	1	2	2	X
inlawrev-18087	38	2	.	.	X
inlawrev-18087	38	3	pub	pub	NOUN
inlawrev-18087	38	4	.	.	PUNCT
inlawrev-18087	39	1	l.	l.	NOUN
inlawrev-18087	39	2	157	157	NUM
inlawrev-18087	39	3	-	-	SYM
inlawrev-18087	39	4	2012	2012	NUM
inlawrev-18087	39	5	,	,	PUNCT
inlawrev-18087	39	6	§	§	PROPN
inlawrev-18087	39	7	11(a	11(a	NUM
inlawrev-18087	39	8	)	)	PUNCT
inlawrev-18087	39	9	.	.	PUNCT
inlawrev-18087	40	1	3	3	X
inlawrev-18087	40	2	.	.	X
inlawrev-18087	41	1	i	i	PRON
inlawrev-18087	41	2	d.	d.	PROPN
inlawrev-18087	41	3	4	4	NUM
inlawrev-18087	41	4	.	.	PUNCT
inlawrev-18087	42	1	pub	pub	NOUN
inlawrev-18087	42	2	.	.	PUNCT
inlawrev-18087	43	1	l.	l.	NOUN
inlawrev-18087	43	2	157	157	NUM
inlawrev-18087	43	3	-	-	SYM
inlawrev-18087	43	4	2012	2012	NUM
inlawrev-18087	43	5	,	,	PUNCT
inlawrev-18087	43	6	§	§	PROPN
inlawrev-18087	43	7	11(d	11(d	NUM
inlawrev-18087	43	8	)	)	PUNCT
inlawrev-18087	43	9	.	.	PUNCT
inlawrev-18087	44	1	5	5	X
inlawrev-18087	44	2	.	.	X
inlawrev-18087	45	1	i	i	PRON
inlawrev-18087	45	2	d.	d.	PROPN
inlawrev-18087	45	3	6	6	NUM
inlawrev-18087	45	4	.	.	PUNCT
inlawrev-18087	46	1	ind	ind	PROPN
inlawrev-18087	46	2	.	.	PUNCT
inlawrev-18087	47	1	code	code	PROPN
inlawrev-18087	47	2	§	§	PROPN
inlawrev-18087	47	3	6	6	NUM
inlawrev-18087	47	4	-	-	SYM
inlawrev-18087	47	5	4.1	4.1	NUM
inlawrev-18087	47	6	-	-	PUNCT
inlawrev-18087	47	7	1	1	NUM
inlawrev-18087	47	8	-	-	SYM
inlawrev-18087	47	9	3	3	NUM
inlawrev-18087	47	10	(	(	PUNCT
inlawrev-18087	47	11	2013	2013	NUM
inlawrev-18087	47	12	)	)	PUNCT
inlawrev-18087	47	13	.	.	PUNCT
inlawrev-18087	48	1	7	7	X
inlawrev-18087	48	2	.	.	X
inlawrev-18087	49	1	i	i	PRON
inlawrev-18087	49	2	d.	d.	PROPN
inlawrev-18087	49	3	§	§	PROPN
inlawrev-18087	49	4	6	6	NUM
inlawrev-18087	49	5	-	-	SYM
inlawrev-18087	49	6	4.1	4.1	NUM
inlawrev-18087	49	7	-	-	PUNCT
inlawrev-18087	49	8	1	1	NUM
inlawrev-18087	49	9	-	-	PUNCT
inlawrev-18087	49	10	3(a	3(a	NUM
inlawrev-18087	49	11	)	)	PUNCT
inlawrev-18087	49	12	.	.	PUNCT
inlawrev-18087	50	1	8	8	X
inlawrev-18087	50	2	.	.	X
inlawrev-18087	51	1	i	i	PRON
inlawrev-18087	51	2	d.	d.	PROPN
inlawrev-18087	51	3	2013	2013	NUM
inlawrev-18087	51	4	]	]	PUNCT
inlawrev-18087	52	1	taxation	taxation	NOUN
inlawrev-18087	52	2	1237	1237	NUM
inlawrev-18087	52	3	lineal	lineal	ADJ
inlawrev-18087	52	4	descendants.9	descendants.9	ADJ
inlawrev-18087	52	5	class	class	NOUN
inlawrev-18087	52	6	c	c	NOUN
inlawrev-18087	52	7	beneficiaries	beneficiary	NOUN
inlawrev-18087	52	8	are	be	AUX
inlawrev-18087	52	9	anyone	anyone	PRON
inlawrev-18087	52	10	else	else	ADV
inlawrev-18087	52	11	who	who	PRON
inlawrev-18087	52	12	receives	receive	VERB
inlawrev-18087	52	13	a	a	DET
inlawrev-18087	52	14	death	death	NOUN
inlawrev-18087	52	15	transfer.10	transfer.10	NOUN
inlawrev-18087	52	16	in	in	ADP
inlawrev-18087	52	17	2012	2012	NUM
inlawrev-18087	52	18	,	,	PUNCT
inlawrev-18087	52	19	the	the	DET
inlawrev-18087	52	20	ga	ga	PROPN
inlawrev-18087	52	21	expanded	expand	VERB
inlawrev-18087	52	22	the	the	DET
inlawrev-18087	52	23	definition	definition	NOUN
inlawrev-18087	52	24	of	of	ADP
inlawrev-18087	52	25	class	class	NOUN
inlawrev-18087	52	26	a	a	DET
inlawrev-18087	52	27	beneficiaries	beneficiary	NOUN
inlawrev-18087	52	28	so	so	SCONJ
inlawrev-18087	52	29	that	that	SCONJ
inlawrev-18087	52	30	the	the	DET
inlawrev-18087	52	31	“	"	PUNCT
inlawrev-18087	52	32	spouse	spouse	NOUN
inlawrev-18087	52	33	,	,	PUNCT
inlawrev-18087	52	34	widow	widow	NOUN
inlawrev-18087	52	35	,	,	PUNCT
inlawrev-18087	52	36	or	or	CCONJ
inlawrev-18087	52	37	widower	widower	NOUN
inlawrev-18087	52	38	of	of	ADP
inlawrev-18087	52	39	a	a	DET
inlawrev-18087	52	40	child	child	NOUN
inlawrev-18087	52	41	[	[	X
inlawrev-18087	52	42	or	or	CCONJ
inlawrev-18087	52	43	stepchild	stepchild	VERB
inlawrev-18087	52	44	]	]	PUNCT
inlawrev-18087	52	45	of	of	ADP
inlawrev-18087	52	46	the	the	DET
inlawrev-18087	52	47	[	[	X
inlawrev-18087	52	48	decedent	decedent	NOUN
inlawrev-18087	52	49	]	]	X
inlawrev-18087	52	50	transferor	transferor	NOUN
inlawrev-18087	52	51	”	"	PUNCT
inlawrev-18087	52	52	is	be	AUX
inlawrev-18087	52	53	a	a	DET
inlawrev-18087	52	54	class	class	NOUN
inlawrev-18087	52	55	a	a	DET
inlawrev-18087	52	56	beneficiary	beneficiary	NOUN
inlawrev-18087	52	57	for	for	ADP
inlawrev-18087	52	58	“	"	PUNCT
inlawrev-18087	52	59	the	the	DET
inlawrev-18087	52	60	estate	estate	NOUN
inlawrev-18087	52	61	of	of	ADP
inlawrev-18087	52	62	an	an	DET
inlawrev-18087	52	63	individual	individual	NOUN
inlawrev-18087	52	64	who	who	PRON
inlawrev-18087	52	65	dies	die	VERB
inlawrev-18087	52	66	after	after	ADP
inlawrev-18087	52	67	december	december	PROPN
inlawrev-18087	52	68	31	31	NUM
inlawrev-18087	52	69	,	,	PUNCT
inlawrev-18087	52	70	2011.”11	2011.”11	NUM
inlawrev-18087	52	71	each	each	PRON
inlawrev-18087	52	72	of	of	ADP
inlawrev-18087	52	73	these	these	DET
inlawrev-18087	52	74	groups	group	NOUN
inlawrev-18087	52	75	was	be	AUX
inlawrev-18087	52	76	previously	previously	ADV
inlawrev-18087	52	77	under	under	ADP
inlawrev-18087	52	78	the	the	DET
inlawrev-18087	52	79	class	class	NOUN
inlawrev-18087	52	80	b	b	NOUN
inlawrev-18087	52	81	classification	classification	NOUN
inlawrev-18087	52	82	.	.	PUNCT
inlawrev-18087	53	1	this	this	DET
inlawrev-18087	53	2	amendment	amendment	NOUN
inlawrev-18087	53	3	greatly	greatly	ADV
inlawrev-18087	53	4	reduces	reduce	VERB
inlawrev-18087	53	5	the	the	DET
inlawrev-18087	53	6	inheritance	inheritance	NOUN
inlawrev-18087	53	7	tax	tax	NOUN
inlawrev-18087	53	8	liability	liability	NOUN
inlawrev-18087	53	9	of	of	ADP
inlawrev-18087	53	10	those	those	DET
inlawrev-18087	53	11	beneficiaries	beneficiary	NOUN
inlawrev-18087	53	12	.	.	PUNCT
inlawrev-18087	54	1	under	under	ADP
inlawrev-18087	54	2	indiana	indiana	PROPN
inlawrev-18087	54	3	code	code	PROPN
inlawrev-18087	54	4	section	section	NOUN
inlawrev-18087	54	5	6	6	NUM
inlawrev-18087	54	6	-	-	SYM
inlawrev-18087	54	7	4.1	4.1	NUM
inlawrev-18087	54	8	-	-	PUNCT
inlawrev-18087	54	9	1	1	NUM
inlawrev-18087	54	10	-	-	SYM
inlawrev-18087	54	11	3	3	NUM
inlawrev-18087	54	12	,	,	PUNCT
inlawrev-18087	54	13	as	as	SCONJ
inlawrev-18087	54	14	it	it	PRON
inlawrev-18087	54	15	was	be	AUX
inlawrev-18087	54	16	written	write	VERB
inlawrev-18087	54	17	before	before	ADP
inlawrev-18087	54	18	january	january	PROPN
inlawrev-18087	54	19	1	1	NUM
inlawrev-18087	54	20	,	,	PUNCT
inlawrev-18087	54	21	2012	2012	NUM
inlawrev-18087	54	22	,	,	PUNCT
inlawrev-18087	54	23	a	a	DET
inlawrev-18087	54	24	class	class	NOUN
inlawrev-18087	54	25	a	a	DET
inlawrev-18087	54	26	beneficiary	beneficiary	NOUN
inlawrev-18087	54	27	was	be	AUX
inlawrev-18087	54	28	able	able	ADJ
inlawrev-18087	54	29	to	to	PART
inlawrev-18087	54	30	exempt	exempt	VERB
inlawrev-18087	54	31	the	the	DET
inlawrev-18087	54	32	first	first	ADJ
inlawrev-18087	54	33	$	$	SYM
inlawrev-18087	54	34	100,000	100,000	NUM
inlawrev-18087	54	35	in	in	ADP
inlawrev-18087	54	36	qualifying	qualify	VERB
inlawrev-18087	54	37	transfers	transfer	NOUN
inlawrev-18087	54	38	from	from	ADP
inlawrev-18087	54	39	the	the	DET
inlawrev-18087	54	40	inheritance	inheritance	NOUN
inlawrev-18087	54	41	tax	tax	NOUN
inlawrev-18087	54	42	,	,	PUNCT
inlawrev-18087	54	43	while	while	SCONJ
inlawrev-18087	54	44	a	a	DET
inlawrev-18087	54	45	class	class	NOUN
inlawrev-18087	54	46	b	b	PROPN
inlawrev-18087	54	47	beneficiary	beneficiary	NOUN
inlawrev-18087	54	48	was	be	AUX
inlawrev-18087	54	49	only	only	ADV
inlawrev-18087	54	50	allowed	allow	VERB
inlawrev-18087	54	51	to	to	PART
inlawrev-18087	54	52	exempt	exempt	VERB
inlawrev-18087	54	53	$	$	SYM
inlawrev-18087	54	54	500	500	NUM
inlawrev-18087	54	55	in	in	ADP
inlawrev-18087	54	56	qualifying	qualifying	NOUN
inlawrev-18087	54	57	transfers.12	transfers.12	NOUN
inlawrev-18087	54	58	the	the	DET
inlawrev-18087	54	59	ga	ga	PROPN
inlawrev-18087	55	1	also	also	ADV
inlawrev-18087	55	2	increased	increase	VERB
inlawrev-18087	55	3	the	the	DET
inlawrev-18087	55	4	exemption	exemption	NOUN
inlawrev-18087	55	5	amounts	amount	VERB
inlawrev-18087	55	6	for	for	ADP
inlawrev-18087	55	7	each	each	DET
inlawrev-18087	55	8	class	class	NOUN
inlawrev-18087	55	9	of	of	ADP
inlawrev-18087	55	10	transferees	transferee	NOUN
inlawrev-18087	55	11	.	.	PUNCT
inlawrev-18087	56	1	for	for	ADP
inlawrev-18087	56	2	class	class	NOUN
inlawrev-18087	56	3	a	a	DET
inlawrev-18087	56	4	beneficiaries	beneficiary	NOUN
inlawrev-18087	56	5	,	,	PUNCT
inlawrev-18087	56	6	the	the	DET
inlawrev-18087	56	7	exempt	exempt	ADJ
inlawrev-18087	56	8	amount	amount	NOUN
inlawrev-18087	56	9	increased	increase	VERB
inlawrev-18087	56	10	from	from	ADP
inlawrev-18087	56	11	$	$	SYM
inlawrev-18087	56	12	100,000	100,000	NUM
inlawrev-18087	56	13	to	to	PART
inlawrev-18087	56	14	$	$	SYM
inlawrev-18087	56	15	250,000	250,000	NUM
inlawrev-18087	56	16	for	for	ADP
inlawrev-18087	56	17	any	any	DET
inlawrev-18087	56	18	transferor	transferor	NOUN
inlawrev-18087	56	19	dying	die	VERB
inlawrev-18087	56	20	on	on	ADP
inlawrev-18087	56	21	or	or	CCONJ
inlawrev-18087	56	22	after	after	ADP
inlawrev-18087	56	23	december	december	PROPN
inlawrev-18087	56	24	31	31	NUM
inlawrev-18087	56	25	,	,	PUNCT
inlawrev-18087	56	26	2011.13	2011.13	NUM
inlawrev-18087	56	27	the	the	DET
inlawrev-18087	56	28	ga	ga	PROPN
inlawrev-18087	56	29	made	make	VERB
inlawrev-18087	56	30	one	one	NUM
inlawrev-18087	56	31	additional	additional	ADJ
inlawrev-18087	56	32	minor	minor	ADJ
inlawrev-18087	56	33	change	change	NOUN
inlawrev-18087	56	34	to	to	ADP
inlawrev-18087	56	35	the	the	DET
inlawrev-18087	56	36	inheritance	inheritance	NOUN
inlawrev-18087	56	37	tax	tax	NOUN
inlawrev-18087	56	38	laws	law	NOUN
inlawrev-18087	56	39	.	.	PUNCT
inlawrev-18087	57	1	it	it	PRON
inlawrev-18087	57	2	changed	change	VERB
inlawrev-18087	57	3	indiana	indiana	PROPN
inlawrev-18087	57	4	code	code	PROPN
inlawrev-18087	57	5	section	section	NOUN
inlawrev-18087	57	6	6	6	NUM
inlawrev-18087	57	7	-	-	SYM
inlawrev-18087	57	8	4.1	4.1	NUM
inlawrev-18087	57	9	-	-	PUNCT
inlawrev-18087	57	10	2	2	NUM
inlawrev-18087	57	11	-	-	SYM
inlawrev-18087	57	12	8	8	NUM
inlawrev-18087	57	13	so	so	SCONJ
inlawrev-18087	57	14	that	that	SCONJ
inlawrev-18087	57	15	if	if	SCONJ
inlawrev-18087	57	16	a	a	DET
inlawrev-18087	57	17	transferor	transferor	NOUN
inlawrev-18087	57	18	makes	make	VERB
inlawrev-18087	57	19	an	an	DET
inlawrev-18087	57	20	inheritance	inheritance	NOUN
inlawrev-18087	57	21	taxable	taxable	ADJ
inlawrev-18087	57	22	transfer	transfer	NOUN
inlawrev-18087	57	23	to	to	ADP
inlawrev-18087	57	24	an	an	DET
inlawrev-18087	57	25	entity	entity	NOUN
inlawrev-18087	57	26	,	,	PUNCT
inlawrev-18087	57	27	then	then	ADV
inlawrev-18087	57	28	a	a	DET
inlawrev-18087	57	29	part	part	NOUN
inlawrev-18087	57	30	-	-	PUNCT
inlawrev-18087	57	31	owner	owner	NOUN
inlawrev-18087	57	32	in	in	ADP
inlawrev-18087	57	33	the	the	DET
inlawrev-18087	57	34	entity	entity	NOUN
inlawrev-18087	57	35	is	be	AUX
inlawrev-18087	57	36	considered	consider	VERB
inlawrev-18087	57	37	a	a	DET
inlawrev-18087	57	38	partial	partial	ADJ
inlawrev-18087	57	39	transferee	transferee	NOUN
inlawrev-18087	57	40	and	and	CCONJ
inlawrev-18087	57	41	is	be	AUX
inlawrev-18087	57	42	liable	liable	ADJ
inlawrev-18087	57	43	for	for	ADP
inlawrev-18087	57	44	inheritance	inheritance	NOUN
inlawrev-18087	57	45	tax	tax	NOUN
inlawrev-18087	57	46	to	to	ADP
inlawrev-18087	57	47	the	the	DET
inlawrev-18087	57	48	extent	extent	NOUN
inlawrev-18087	57	49	of	of	ADP
inlawrev-18087	57	50	her	her	PRON
inlawrev-18087	57	51	pro	pro	ADJ
inlawrev-18087	57	52	rata	rata	ADJ
inlawrev-18087	57	53	share.14	share.14	PROPN
inlawrev-18087	57	54	b.	b.	PROPN
inlawrev-18087	57	55	property	property	NOUN
inlawrev-18087	57	56	taxes	taxis	NOUN
inlawrev-18087	57	57	the	the	DET
inlawrev-18087	57	58	ga	ga	PROPN
inlawrev-18087	57	59	made	make	VERB
inlawrev-18087	57	60	several	several	ADJ
inlawrev-18087	57	61	important	important	ADJ
inlawrev-18087	57	62	changes	change	NOUN
inlawrev-18087	57	63	in	in	ADP
inlawrev-18087	57	64	the	the	DET
inlawrev-18087	57	65	area	area	NOUN
inlawrev-18087	57	66	of	of	ADP
inlawrev-18087	57	67	property	property	NOUN
inlawrev-18087	57	68	taxes	taxis	NOUN
inlawrev-18087	57	69	.	.	PUNCT
inlawrev-18087	58	1	the	the	DET
inlawrev-18087	58	2	ga	ga	PROPN
inlawrev-18087	58	3	added	add	VERB
inlawrev-18087	58	4	section	section	NOUN
inlawrev-18087	58	5	6	6	NUM
inlawrev-18087	58	6	-	-	SYM
inlawrev-18087	58	7	1.1	1.1	NUM
inlawrev-18087	58	8	-	-	PUNCT
inlawrev-18087	58	9	4	4	NUM
inlawrev-18087	58	10	-	-	SYM
inlawrev-18087	58	11	4.2	4.2	NUM
inlawrev-18087	58	12	as	as	ADP
inlawrev-18087	58	13	a	a	DET
inlawrev-18087	58	14	new	new	ADJ
inlawrev-18087	58	15	section	section	NOUN
inlawrev-18087	58	16	to	to	ADP
inlawrev-18087	58	17	the	the	DET
inlawrev-18087	58	18	indiana	indiana	PROPN
inlawrev-18087	58	19	code	code	PROPN
inlawrev-18087	58	20	,	,	PUNCT
inlawrev-18087	58	21	which	which	PRON
inlawrev-18087	58	22	provides	provide	VERB
inlawrev-18087	58	23	that	that	PRON
inlawrev-18087	58	24	,	,	PUNCT
inlawrev-18087	58	25	“	"	PUNCT
inlawrev-18087	58	26	before	before	ADP
inlawrev-18087	58	27	july	july	PROPN
inlawrev-18087	58	28	1	1	NUM
inlawrev-18087	58	29	,	,	PUNCT
inlawrev-18087	58	30	2013	2013	NUM
inlawrev-18087	58	31	,	,	PUNCT
inlawrev-18087	58	32	and	and	CCONJ
inlawrev-18087	58	33	before	before	ADP
inlawrev-18087	58	34	july	july	PROPN
inlawrev-18087	58	35	1	1	NUM
inlawrev-18087	58	36	of	of	ADP
inlawrev-18087	58	37	every	every	DET
inlawrev-18087	58	38	fourth	fourth	ADJ
inlawrev-18087	58	39	year	year	NOUN
inlawrev-18087	58	40	thereafter	thereafter	ADV
inlawrev-18087	58	41	,	,	PUNCT
inlawrev-18087	58	42	”	"	PUNCT
inlawrev-18087	58	43	county	county	NOUN
inlawrev-18087	58	44	assessors	assessor	NOUN
inlawrev-18087	58	45	of	of	ADP
inlawrev-18087	58	46	each	each	DET
inlawrev-18087	58	47	county	county	NOUN
inlawrev-18087	58	48	are	be	AUX
inlawrev-18087	58	49	required	require	VERB
inlawrev-18087	58	50	to	to	PART
inlawrev-18087	58	51	“	"	PUNCT
inlawrev-18087	58	52	prepare	prepare	VERB
inlawrev-18087	58	53	and	and	CCONJ
inlawrev-18087	58	54	submit	submit	VERB
inlawrev-18087	58	55	to	to	ADP
inlawrev-18087	58	56	the	the	DET
inlawrev-18087	58	57	[	[	X
inlawrev-18087	58	58	dlgf	dlgf	X
inlawrev-18087	58	59	]	]	PUNCT
inlawrev-18087	58	60	a	a	DET
inlawrev-18087	58	61	reassessment	reassessment	NOUN
inlawrev-18087	58	62	plan	plan	NOUN
inlawrev-18087	58	63	for	for	ADP
inlawrev-18087	58	64	the	the	DET
inlawrev-18087	58	65	county	county	NOUN
inlawrev-18087	58	66	[	[	X
inlawrev-18087	58	67	,	,	PUNCT
inlawrev-18087	58	68	]	]	X
inlawrev-18087	58	69	”	"	PUNCT
inlawrev-18087	58	70	which	which	PRON
inlawrev-18087	58	71	“	"	PUNCT
inlawrev-18087	58	72	is	be	AUX
inlawrev-18087	58	73	subject	subject	ADJ
inlawrev-18087	58	74	to	to	ADP
inlawrev-18087	58	75	approval	approval	NOUN
inlawrev-18087	58	76	by	by	ADP
inlawrev-18087	58	77	the	the	PRON
inlawrev-18087	58	78	[	[	X
inlawrev-18087	58	79	dlgf].”15	dlgf].”15	NOUN
inlawrev-18087	58	80	the	the	DET
inlawrev-18087	58	81	reassessment	reassessment	NOUN
inlawrev-18087	58	82	plan	plan	NOUN
inlawrev-18087	58	83	must	must	AUX
inlawrev-18087	58	84	divide	divide	VERB
inlawrev-18087	58	85	all	all	DET
inlawrev-18087	58	86	real	real	ADJ
inlawrev-18087	58	87	property	property	NOUN
inlawrev-18087	58	88	parcels	parcel	NOUN
inlawrev-18087	58	89	in	in	ADP
inlawrev-18087	58	90	the	the	DET
inlawrev-18087	58	91	county	county	NOUN
inlawrev-18087	58	92	into	into	ADP
inlawrev-18087	58	93	four	four	NUM
inlawrev-18087	58	94	separate	separate	ADJ
inlawrev-18087	58	95	groups.16	groups.16	NOUN
inlawrev-18087	58	96	further	far	ADV
inlawrev-18087	58	97	,	,	PUNCT
inlawrev-18087	58	98	“	"	PUNCT
inlawrev-18087	58	99	[	[	X
inlawrev-18087	58	100	e]ach	e]ach	X
inlawrev-18087	58	101	group	group	NOUN
inlawrev-18087	58	102	of	of	ADP
inlawrev-18087	58	103	parcels	parcel	NOUN
inlawrev-18087	58	104	must	must	AUX
inlawrev-18087	58	105	contain	contain	VERB
inlawrev-18087	58	106	approximately	approximately	ADV
inlawrev-18087	58	107	[	[	X
inlawrev-18087	58	108	25	25	NUM
inlawrev-18087	58	109	%	%	NOUN
inlawrev-18087	58	110	]	]	PUNCT
inlawrev-18087	58	111	of	of	ADP
inlawrev-18087	58	112	the	the	DET
inlawrev-18087	58	113	parcels	parcel	NOUN
inlawrev-18087	58	114	within	within	ADP
inlawrev-18087	58	115	each	each	DET
inlawrev-18087	58	116	class	class	NOUN
inlawrev-18087	58	117	of	of	ADP
inlawrev-18087	58	118	real	real	ADJ
inlawrev-18087	58	119	property	property	NOUN
inlawrev-18087	58	120	in	in	ADP
inlawrev-18087	58	121	the	the	DET
inlawrev-18087	58	122	county	county	NOUN
inlawrev-18087	58	123	.	.	PUNCT
inlawrev-18087	59	1	”17	”17	PROPN
inlawrev-18087	59	2	also	also	ADV
inlawrev-18087	59	3	,	,	PUNCT
inlawrev-18087	59	4	the	the	DET
inlawrev-18087	59	5	ga	ga	PROPN
inlawrev-18087	59	6	amended	amend	VERB
inlawrev-18087	59	7	section	section	NOUN
inlawrev-18087	59	8	8	8	NUM
inlawrev-18087	59	9	-	-	SYM
inlawrev-18087	59	10	18	18	NUM
inlawrev-18087	59	11	-	-	PUNCT
inlawrev-18087	59	12	8	8	NUM
inlawrev-18087	59	13	-	-	SYM
inlawrev-18087	59	14	5	5	NUM
inlawrev-18087	59	15	to	to	PART
inlawrev-18087	59	16	allow	allow	VERB
inlawrev-18087	59	17	counties	county	NOUN
inlawrev-18087	59	18	to	to	PART
inlawrev-18087	59	19	use	use	VERB
inlawrev-18087	59	20	property	property	NOUN
inlawrev-18087	59	21	taxes	taxis	NOUN
inlawrev-18087	59	22	deposited	deposit	VERB
inlawrev-18087	59	23	in	in	ADP
inlawrev-18087	59	24	the	the	DET
inlawrev-18087	59	25	county	county	NOUN
inlawrev-18087	59	26	’s	’s	PART
inlawrev-18087	59	27	general	general	ADJ
inlawrev-18087	59	28	fund	fund	NOUN
inlawrev-18087	59	29	for	for	ADP
inlawrev-18087	59	30	the	the	DET
inlawrev-18087	59	31	maintenance	maintenance	NOUN
inlawrev-18087	59	32	of	of	ADP
inlawrev-18087	59	33	county	county	NOUN
inlawrev-18087	59	34	highways.18	highways.18	PROPN
inlawrev-18087	59	35	previously	previously	ADV
inlawrev-18087	59	36	,	,	PUNCT
inlawrev-18087	59	37	counties	county	NOUN
inlawrev-18087	59	38	were	be	AUX
inlawrev-18087	59	39	only	only	ADV
inlawrev-18087	59	40	permitted	permit	VERB
inlawrev-18087	59	41	to	to	PART
inlawrev-18087	59	42	use	use	VERB
inlawrev-18087	59	43	property	property	NOUN
inlawrev-18087	59	44	taxes	taxis	NOUN
inlawrev-18087	59	45	for	for	ADP
inlawrev-18087	59	46	highway	highway	NOUN
inlawrev-18087	59	47	maintenance	maintenance	NOUN
inlawrev-18087	59	48	in	in	ADP
inlawrev-18087	59	49	emergency	emergency	NOUN
inlawrev-18087	59	50	situations	situation	NOUN
inlawrev-18087	59	51	and	and	CCONJ
inlawrev-18087	59	52	only	only	ADV
inlawrev-18087	59	53	9	9	NUM
inlawrev-18087	59	54	.	.	PUNCT
inlawrev-18087	60	1	i	i	PRON
inlawrev-18087	60	2	d.	d.	PROPN
inlawrev-18087	60	3	§	§	PROPN
inlawrev-18087	60	4	6	6	NUM
inlawrev-18087	60	5	-	-	SYM
inlawrev-18087	60	6	4.1	4.1	NUM
inlawrev-18087	60	7	-	-	PUNCT
inlawrev-18087	60	8	1	1	NUM
inlawrev-18087	60	9	-	-	NUM
inlawrev-18087	60	10	3(b	3(b	NUM
inlawrev-18087	60	11	)	)	PUNCT
inlawrev-18087	60	12	.	.	PUNCT
inlawrev-18087	61	1	10	10	NUM
inlawrev-18087	61	2	.	.	PUNCT
inlawrev-18087	62	1	i	i	PRON
inlawrev-18087	62	2	d.	d.	PROPN
inlawrev-18087	62	3	§	§	PROPN
inlawrev-18087	62	4	6	6	NUM
inlawrev-18087	62	5	-	-	SYM
inlawrev-18087	62	6	4.1	4.1	NUM
inlawrev-18087	62	7	-	-	PUNCT
inlawrev-18087	62	8	1	1	NUM
inlawrev-18087	62	9	-	-	PUNCT
inlawrev-18087	62	10	3(c	3(c	NUM
inlawrev-18087	62	11	)	)	PUNCT
inlawrev-18087	62	12	.	.	PUNCT
inlawrev-18087	63	1	11	11	NUM
inlawrev-18087	63	2	.	.	PUNCT
inlawrev-18087	64	1	i	i	PRON
inlawrev-18087	64	2	d.	d.	PROPN
inlawrev-18087	64	3	§	§	PROPN
inlawrev-18087	64	4	6	6	NUM
inlawrev-18087	64	5	-	-	SYM
inlawrev-18087	64	6	4.1	4.1	NUM
inlawrev-18087	64	7	-	-	PUNCT
inlawrev-18087	64	8	1	1	NUM
inlawrev-18087	64	9	-	-	PUNCT
inlawrev-18087	64	10	3(a)(5)-(6	3(a)(5)-(6	NUM
inlawrev-18087	64	11	)	)	PUNCT
inlawrev-18087	64	12	.	.	PUNCT
inlawrev-18087	65	1	12	12	NUM
inlawrev-18087	65	2	.	.	PUNCT
inlawrev-18087	66	1	ind	ind	PROPN
inlawrev-18087	66	2	.	.	PUNCT
inlawrev-18087	67	1	code	code	PROPN
inlawrev-18087	67	2	§	§	PROPN
inlawrev-18087	67	3	6	6	NUM
inlawrev-18087	67	4	-	-	SYM
inlawrev-18087	67	5	4.1	4.1	NUM
inlawrev-18087	67	6	-	-	PUNCT
inlawrev-18087	67	7	3	3	NUM
inlawrev-18087	67	8	-	-	SYM
inlawrev-18087	67	9	10	10	NUM
inlawrev-18087	67	10	to	to	PART
inlawrev-18087	67	11	-11	-11	PUNCT
inlawrev-18087	67	12	(	(	PUNCT
inlawrev-18087	67	13	2011	2011	NUM
inlawrev-18087	67	14	)	)	PUNCT
inlawrev-18087	67	15	.	.	PUNCT
inlawrev-18087	68	1	see	see	VERB
inlawrev-18087	68	2	also	also	ADV
inlawrev-18087	68	3	transfers	transfer	NOUN
inlawrev-18087	68	4	—	—	PUNCT
inlawrev-18087	68	5	inheritance	inheritance	NOUN
inlawrev-18087	68	6	and	and	CCONJ
inlawrev-18087	68	7	estate	estate	NOUN
inlawrev-18087	68	8	taxes	taxis	NOUN
inlawrev-18087	68	9	—	—	PUNCT
inlawrev-18087	68	10	qualifications	qualification	NOUN
inlawrev-18087	68	11	,	,	PUNCT
inlawrev-18087	68	12	2012	2012	NUM
inlawrev-18087	68	13	ind	ind	NOUN
inlawrev-18087	68	14	.	.	PUNCT
inlawrev-18087	69	1	legis	legis	PROPN
inlawrev-18087	69	2	.	.	PUNCT
inlawrev-18087	70	1	serv	serv	PROPN
inlawrev-18087	70	2	.	.	PUNCT
inlawrev-18087	71	1	p.l	p.l	PROPN
inlawrev-18087	71	2	.	.	PROPN
inlawrev-18087	72	1	157	157	NUM
inlawrev-18087	72	2	-	-	SYM
inlawrev-18087	72	3	2012	2012	NUM
inlawrev-18087	72	4	(	(	PUNCT
inlawrev-18087	72	5	s.e.a	s.e.a	NOUN
inlawrev-18087	72	6	.	.	PROPN
inlawrev-18087	72	7	293	293	NUM
inlawrev-18087	72	8	)	)	PUNCT
inlawrev-18087	72	9	(	(	PUNCT
inlawrev-18087	72	10	west	west	NOUN
inlawrev-18087	72	11	)	)	PUNCT
inlawrev-18087	72	12	.	.	PUNCT
inlawrev-18087	73	1	13	13	NUM
inlawrev-18087	73	2	.	.	X
inlawrev-18087	74	1	ind	ind	PROPN
inlawrev-18087	74	2	.	.	PUNCT
inlawrev-18087	75	1	code	code	PROPN
inlawrev-18087	75	2	§	§	PROPN
inlawrev-18087	75	3	6	6	NUM
inlawrev-18087	75	4	-	-	SYM
inlawrev-18087	75	5	4.1	4.1	NUM
inlawrev-18087	75	6	-	-	PUNCT
inlawrev-18087	75	7	3	3	NUM
inlawrev-18087	75	8	-	-	SYM
inlawrev-18087	75	9	10	10	NUM
inlawrev-18087	75	10	(	(	PUNCT
inlawrev-18087	75	11	2013	2013	NUM
inlawrev-18087	75	12	)	)	PUNCT
inlawrev-18087	75	13	.	.	PUNCT
inlawrev-18087	76	1	14	14	NUM
inlawrev-18087	76	2	.	.	PUNCT
inlawrev-18087	77	1	i	i	PRON
inlawrev-18087	77	2	d.	d.	PROPN
inlawrev-18087	77	3	§	§	PROPN
inlawrev-18087	77	4	6	6	NUM
inlawrev-18087	77	5	-	-	SYM
inlawrev-18087	77	6	4.1	4.1	NUM
inlawrev-18087	77	7	-	-	PUNCT
inlawrev-18087	77	8	2	2	NUM
inlawrev-18087	77	9	-	-	SYM
inlawrev-18087	77	10	8	8	NUM
inlawrev-18087	77	11	.	.	NOUN
inlawrev-18087	77	12	15	15	NUM
inlawrev-18087	77	13	.	.	PUNCT
inlawrev-18087	78	1	i	i	PRON
inlawrev-18087	78	2	d.	d.	PROPN
inlawrev-18087	78	3	§	§	PROPN
inlawrev-18087	78	4	6	6	NUM
inlawrev-18087	78	5	-	-	SYM
inlawrev-18087	78	6	1.1	1.1	NUM
inlawrev-18087	78	7	-	-	PUNCT
inlawrev-18087	78	8	4	4	NUM
inlawrev-18087	78	9	-	-	NUM
inlawrev-18087	78	10	4.2(a	4.2(a	NUM
inlawrev-18087	78	11	)	)	PUNCT
inlawrev-18087	78	12	.	.	PUNCT
inlawrev-18087	79	1	16	16	NUM
inlawrev-18087	79	2	.	.	PUNCT
inlawrev-18087	80	1	i	i	PRON
inlawrev-18087	80	2	d.	d.	PROPN
inlawrev-18087	80	3	§	§	PROPN
inlawrev-18087	80	4	6	6	NUM
inlawrev-18087	80	5	-	-	SYM
inlawrev-18087	80	6	1.1	1.1	NUM
inlawrev-18087	80	7	-	-	PUNCT
inlawrev-18087	80	8	4	4	NUM
inlawrev-18087	80	9	-	-	PUNCT
inlawrev-18087	80	10	4.2(a)(3	4.2(a)(3	NOUN
inlawrev-18087	80	11	)	)	PUNCT
inlawrev-18087	80	12	.	.	PUNCT
inlawrev-18087	81	1	17	17	NUM
inlawrev-18087	81	2	.	.	PUNCT
inlawrev-18087	82	1	i	i	PRON
inlawrev-18087	82	2	d.	d.	PROPN
inlawrev-18087	82	3	18	18	NUM
inlawrev-18087	82	4	.	.	PUNCT
inlawrev-18087	83	1	i	i	PRON
inlawrev-18087	83	2	d.	d.	PROPN
inlawrev-18087	83	3	§	§	PROPN
inlawrev-18087	83	4	8	8	NUM
inlawrev-18087	83	5	-	-	SYM
inlawrev-18087	83	6	18	18	NUM
inlawrev-18087	83	7	-	-	PUNCT
inlawrev-18087	83	8	8	8	NUM
inlawrev-18087	83	9	-	-	SYM
inlawrev-18087	83	10	5	5	NUM
inlawrev-18087	83	11	.	.	NOUN
inlawrev-18087	83	12	1238	1238	NUM
inlawrev-18087	83	13	indiana	indiana	PROPN
inlawrev-18087	83	14	law	law	PROPN
inlawrev-18087	83	15	review	review	NOUN
inlawrev-18087	83	16	[	[	X
inlawrev-18087	83	17	vol	vol	NOUN
inlawrev-18087	83	18	.	.	PUNCT
inlawrev-18087	84	1	46:1235	46:1235	NUM
inlawrev-18087	84	2	with	with	ADP
inlawrev-18087	84	3	a	a	DET
inlawrev-18087	84	4	unanimous	unanimous	ADJ
inlawrev-18087	84	5	vote	vote	NOUN
inlawrev-18087	84	6	by	by	ADP
inlawrev-18087	84	7	the	the	DET
inlawrev-18087	84	8	county	county	NOUN
inlawrev-18087	84	9	’s	’s	PART
inlawrev-18087	84	10	fiscal	fiscal	ADJ
inlawrev-18087	84	11	body.19	body.19	NOUN
inlawrev-18087	84	12	the	the	DET
inlawrev-18087	84	13	ga	ga	PROPN
inlawrev-18087	84	14	also	also	ADV
inlawrev-18087	84	15	amended	amend	VERB
inlawrev-18087	84	16	section	section	NOUN
inlawrev-18087	84	17	6	6	NUM
inlawrev-18087	84	18	-	-	SYM
inlawrev-18087	84	19	1.1	1.1	NUM
inlawrev-18087	84	20	-	-	PUNCT
inlawrev-18087	84	21	24	24	NUM
inlawrev-18087	84	22	-	-	PUNCT
inlawrev-18087	84	23	1.2	1.2	NUM
inlawrev-18087	84	24	to	to	PART
inlawrev-18087	84	25	allow	allow	VERB
inlawrev-18087	84	26	the	the	DET
inlawrev-18087	84	27	county	county	NOUN
inlawrev-18087	84	28	auditor	auditor	NOUN
inlawrev-18087	84	29	to	to	PART
inlawrev-18087	84	30	remove	remove	VERB
inlawrev-18087	84	31	real	real	ADJ
inlawrev-18087	84	32	property	property	NOUN
inlawrev-18087	84	33	from	from	ADP
inlawrev-18087	84	34	a	a	DET
inlawrev-18087	84	35	“	"	PUNCT
inlawrev-18087	84	36	tax	tax	NOUN
inlawrev-18087	84	37	sale	sale	NOUN
inlawrev-18087	84	38	if	if	SCONJ
inlawrev-18087	84	39	the	the	DET
inlawrev-18087	84	40	county	county	NOUN
inlawrev-18087	84	41	treasurer	treasurer	NOUN
inlawrev-18087	84	42	and	and	CCONJ
inlawrev-18087	84	43	the	the	DET
inlawrev-18087	84	44	taxpayer	taxpayer	NOUN
inlawrev-18087	84	45	agree	agree	VERB
inlawrev-18087	84	46	to	to	ADP
inlawrev-18087	84	47	a	a	DET
inlawrev-18087	84	48	mutually	mutually	ADV
inlawrev-18087	84	49	satisfactory	satisfactory	ADJ
inlawrev-18087	84	50	arrangement	arrangement	NOUN
inlawrev-18087	84	51	for	for	ADP
inlawrev-18087	84	52	the	the	DET
inlawrev-18087	84	53	payment	payment	NOUN
inlawrev-18087	84	54	of	of	ADP
inlawrev-18087	84	55	the	the	DET
inlawrev-18087	84	56	delinquent	delinquent	ADJ
inlawrev-18087	84	57	taxes	taxis	NOUN
inlawrev-18087	84	58	.	.	PUNCT
inlawrev-18087	85	1	”20	”20	NOUN
inlawrev-18087	85	2	this	this	DET
inlawrev-18087	85	3	arrangement	arrangement	NOUN
inlawrev-18087	85	4	must	must	AUX
inlawrev-18087	85	5	be	be	AUX
inlawrev-18087	85	6	in	in	ADP
inlawrev-18087	85	7	writing	writing	NOUN
inlawrev-18087	85	8	,	,	PUNCT
inlawrev-18087	85	9	must	must	AUX
inlawrev-18087	85	10	be	be	AUX
inlawrev-18087	85	11	signed	sign	VERB
inlawrev-18087	85	12	by	by	ADP
inlawrev-18087	85	13	the	the	DET
inlawrev-18087	85	14	taxpayer	taxpayer	NOUN
inlawrev-18087	85	15	,	,	PUNCT
inlawrev-18087	85	16	and	and	CCONJ
inlawrev-18087	85	17	must	must	AUX
inlawrev-18087	85	18	require	require	VERB
inlawrev-18087	85	19	the	the	DET
inlawrev-18087	85	20	taxpayer	taxpayer	NOUN
inlawrev-18087	85	21	to	to	PART
inlawrev-18087	85	22	pay	pay	VERB
inlawrev-18087	85	23	all	all	DET
inlawrev-18087	85	24	delinquent	delinquent	ADJ
inlawrev-18087	85	25	taxes	taxis	NOUN
inlawrev-18087	85	26	no	no	DET
inlawrev-18087	85	27	“	"	PUNCT
inlawrev-18087	85	28	later	later	ADV
inlawrev-18087	85	29	than	than	SCONJ
inlawrev-18087	85	30	the	the	DET
inlawrev-18087	85	31	last	last	ADJ
inlawrev-18087	85	32	business	business	NOUN
inlawrev-18087	85	33	day	day	NOUN
inlawrev-18087	85	34	before	before	ADP
inlawrev-18087	85	35	july	july	PROPN
inlawrev-18087	85	36	1	1	NUM
inlawrev-18087	85	37	of	of	ADP
inlawrev-18087	85	38	the	the	DET
inlawrev-18087	85	39	year	year	NOUN
inlawrev-18087	85	40	after	after	ADP
inlawrev-18087	85	41	the	the	DET
inlawrev-18087	85	42	date	date	NOUN
inlawrev-18087	85	43	the	the	DET
inlawrev-18087	85	44	agreement	agreement	NOUN
inlawrev-18087	85	45	is	be	AUX
inlawrev-18087	85	46	signed	sign	VERB
inlawrev-18087	85	47	.	.	PUNCT
inlawrev-18087	86	1	”21	”21	PROPN
inlawrev-18087	86	2	previously	previously	ADV
inlawrev-18087	86	3	,	,	PUNCT
inlawrev-18087	86	4	this	this	DET
inlawrev-18087	86	5	authority	authority	NOUN
inlawrev-18087	86	6	only	only	ADV
inlawrev-18087	86	7	applied	apply	VERB
inlawrev-18087	86	8	in	in	ADP
inlawrev-18087	86	9	lake	lake	PROPN
inlawrev-18087	86	10	county	county	PROPN
inlawrev-18087	86	11	but	but	CCONJ
inlawrev-18087	86	12	has	have	AUX
inlawrev-18087	86	13	been	be	AUX
inlawrev-18087	86	14	amended	amend	VERB
inlawrev-18087	86	15	to	to	PART
inlawrev-18087	86	16	apply	apply	VERB
inlawrev-18087	86	17	statewide.22	statewide.22	PROPN
inlawrev-18087	86	18	the	the	DET
inlawrev-18087	86	19	ga	ga	PROPN
inlawrev-18087	86	20	also	also	ADV
inlawrev-18087	86	21	amended	amend	VERB
inlawrev-18087	86	22	section	section	NOUN
inlawrev-18087	86	23	6	6	NUM
inlawrev-18087	86	24	-	-	SYM
inlawrev-18087	86	25	1.1	1.1	NUM
inlawrev-18087	86	26	-	-	PUNCT
inlawrev-18087	86	27	4	4	NUM
inlawrev-18087	86	28	-	-	SYM
inlawrev-18087	86	29	39	39	NUM
inlawrev-18087	86	30	,	,	PUNCT
inlawrev-18087	86	31	qualifying	qualify	VERB
inlawrev-18087	86	32	that	that	SCONJ
inlawrev-18087	86	33	“	"	PUNCT
inlawrev-18087	86	34	[	[	X
inlawrev-18087	86	35	i]f	i]f	ADP
inlawrev-18087	86	36	a	a	DET
inlawrev-18087	86	37	taxpayer	taxpayer	NOUN
inlawrev-18087	86	38	wishes	wish	VERB
inlawrev-18087	86	39	to	to	PART
inlawrev-18087	86	40	have	have	VERB
inlawrev-18087	86	41	the	the	DET
inlawrev-18087	86	42	income	income	NOUN
inlawrev-18087	86	43	capitalization	capitalization	NOUN
inlawrev-18087	86	44	method	method	NOUN
inlawrev-18087	86	45	or	or	CCONJ
inlawrev-18087	86	46	the	the	DET
inlawrev-18087	86	47	gross	gross	ADJ
inlawrev-18087	86	48	rent	rent	NOUN
inlawrev-18087	86	49	multiplier	multipli	ADJ
inlawrev-18087	86	50	method	method	NOUN
inlawrev-18087	86	51	used	use	VERB
inlawrev-18087	86	52	in	in	ADP
inlawrev-18087	86	53	the	the	DET
inlawrev-18087	86	54	initial	initial	ADJ
inlawrev-18087	86	55	formulation	formulation	NOUN
inlawrev-18087	86	56	of	of	ADP
inlawrev-18087	86	57	the	the	DET
inlawrev-18087	86	58	assessment	assessment	NOUN
inlawrev-18087	86	59	of	of	ADP
inlawrev-18087	86	60	the	the	DET
inlawrev-18087	86	61	taxpayer	taxpayer	NOUN
inlawrev-18087	86	62	's	's	PART
inlawrev-18087	86	63	property	property	NOUN
inlawrev-18087	86	64	,	,	PUNCT
inlawrev-18087	86	65	the	the	DET
inlawrev-18087	86	66	taxpayer	taxpayer	NOUN
inlawrev-18087	86	67	must	must	AUX
inlawrev-18087	86	68	submit	submit	VERB
inlawrev-18087	86	69	the	the	DET
inlawrev-18087	86	70	necessary	necessary	ADJ
inlawrev-18087	86	71	information	information	NOUN
inlawrev-18087	86	72	to	to	ADP
inlawrev-18087	86	73	the	the	DET
inlawrev-18087	86	74	assessor	assessor	NOUN
inlawrev-18087	86	75	not	not	PART
inlawrev-18087	86	76	later	later	ADV
inlawrev-18087	86	77	than	than	ADP
inlawrev-18087	86	78	the	the	DET
inlawrev-18087	86	79	march	march	PROPN
inlawrev-18087	86	80	1	1	NUM
inlawrev-18087	86	81	assessment	assessment	NOUN
inlawrev-18087	86	82	date	date	NOUN
inlawrev-18087	86	83	.	.	PUNCT
inlawrev-18087	87	1	”23	”23	PROPN
inlawrev-18087	87	2	c.	c.	PROPN
inlawrev-18087	87	3	tax	tax	NOUN
inlawrev-18087	87	4	procedure	procedure	NOUN
inlawrev-18087	87	5	the	the	DET
inlawrev-18087	87	6	ga	ga	PROPN
inlawrev-18087	87	7	made	make	VERB
inlawrev-18087	87	8	several	several	ADJ
inlawrev-18087	87	9	important	important	ADJ
inlawrev-18087	87	10	changes	change	NOUN
inlawrev-18087	87	11	in	in	ADP
inlawrev-18087	87	12	tax	tax	NOUN
inlawrev-18087	87	13	procedure	procedure	NOUN
inlawrev-18087	87	14	.	.	PUNCT
inlawrev-18087	88	1	retail	retail	ADJ
inlawrev-18087	88	2	vendors	vendor	NOUN
inlawrev-18087	88	3	may	may	AUX
inlawrev-18087	88	4	no	no	ADV
inlawrev-18087	88	5	longer	long	ADV
inlawrev-18087	88	6	file	file	VERB
inlawrev-18087	88	7	a	a	DET
inlawrev-18087	88	8	combined	combine	VERB
inlawrev-18087	88	9	return	return	NOUN
inlawrev-18087	88	10	for	for	ADP
inlawrev-18087	88	11	collected	collect	VERB
inlawrev-18087	88	12	sales	sale	NOUN
inlawrev-18087	88	13	tax	tax	NOUN
inlawrev-18087	88	14	and	and	CCONJ
inlawrev-18087	88	15	withholding	withholding	NOUN
inlawrev-18087	88	16	taxes	taxis	NOUN
inlawrev-18087	88	17	for	for	ADP
inlawrev-18087	88	18	their	their	PRON
inlawrev-18087	88	19	employees.24	employees.24	NOUN
inlawrev-18087	88	20	rather	rather	ADV
inlawrev-18087	88	21	,	,	PUNCT
inlawrev-18087	88	22	each	each	DET
inlawrev-18087	88	23	return	return	NOUN
inlawrev-18087	88	24	must	must	AUX
inlawrev-18087	88	25	be	be	AUX
inlawrev-18087	88	26	filed	file	VERB
inlawrev-18087	88	27	separately.25	separately.25	ADJ
inlawrev-18087	88	28	the	the	DET
inlawrev-18087	88	29	ga	ga	PROPN
inlawrev-18087	88	30	also	also	ADV
inlawrev-18087	88	31	made	make	VERB
inlawrev-18087	88	32	other	other	ADJ
inlawrev-18087	88	33	changes	change	NOUN
inlawrev-18087	88	34	to	to	ADP
inlawrev-18087	88	35	employers	employer	NOUN
inlawrev-18087	88	36	’	’	PART
inlawrev-18087	88	37	withholding	withholding	NOUN
inlawrev-18087	88	38	requirements	requirement	NOUN
inlawrev-18087	88	39	.	.	PUNCT
inlawrev-18087	89	1	previously	previously	ADV
inlawrev-18087	89	2	,	,	PUNCT
inlawrev-18087	89	3	an	an	DET
inlawrev-18087	89	4	employer	employer	NOUN
inlawrev-18087	89	5	was	be	AUX
inlawrev-18087	89	6	required	require	VERB
inlawrev-18087	89	7	to	to	PART
inlawrev-18087	89	8	remit	remit	VERB
inlawrev-18087	89	9	withholding	withholding	NOUN
inlawrev-18087	89	10	taxes	taxis	NOUN
inlawrev-18087	89	11	to	to	ADP
inlawrev-18087	89	12	the	the	DET
inlawrev-18087	89	13	department	department	NOUN
inlawrev-18087	89	14	on	on	ADP
inlawrev-18087	89	15	an	an	DET
inlawrev-18087	89	16	annual	annual	ADJ
inlawrev-18087	89	17	,	,	PUNCT
inlawrev-18087	89	18	semi	semi	ADJ
inlawrev-18087	89	19	-	-	ADJ
inlawrev-18087	89	20	annual	annual	ADJ
inlawrev-18087	89	21	,	,	PUNCT
inlawrev-18087	89	22	quarterly	quarterly	ADJ
inlawrev-18087	89	23	,	,	PUNCT
inlawrev-18087	89	24	or	or	CCONJ
inlawrev-18087	89	25	monthly	monthly	ADJ
inlawrev-18087	89	26	basis	basis	NOUN
inlawrev-18087	89	27	,	,	PUNCT
inlawrev-18087	89	28	depending	depend	VERB
inlawrev-18087	89	29	on	on	ADP
inlawrev-18087	89	30	the	the	DET
inlawrev-18087	89	31	amount	amount	NOUN
inlawrev-18087	89	32	due	due	ADJ
inlawrev-18087	89	33	to	to	ADP
inlawrev-18087	89	34	the	the	DET
inlawrev-18087	89	35	department.26	department.26	ADJ
inlawrev-18087	89	36	the	the	DET
inlawrev-18087	89	37	ga	ga	PROPN
inlawrev-18087	89	38	abolished	abolish	VERB
inlawrev-18087	89	39	the	the	DET
inlawrev-18087	89	40	semi	semi	ADJ
inlawrev-18087	89	41	-	-	ADJ
inlawrev-18087	89	42	annual	annual	ADJ
inlawrev-18087	89	43	and	and	CCONJ
inlawrev-18087	89	44	quarterly	quarterly	ADJ
inlawrev-18087	89	45	filing	filing	NOUN
inlawrev-18087	89	46	requirements.27	requirements.27	PROPN
inlawrev-18087	89	47	now	now	ADV
inlawrev-18087	89	48	,	,	PUNCT
inlawrev-18087	89	49	if	if	SCONJ
inlawrev-18087	89	50	an	an	DET
inlawrev-18087	89	51	employer	employer	NOUN
inlawrev-18087	89	52	owes	owe	VERB
inlawrev-18087	89	53	more	more	ADJ
inlawrev-18087	89	54	than	than	ADP
inlawrev-18087	89	55	$	$	SYM
inlawrev-18087	89	56	1000	1000	NUM
inlawrev-18087	89	57	in	in	ADP
inlawrev-18087	89	58	withholding	withhold	VERB
inlawrev-18087	89	59	taxes	taxis	NOUN
inlawrev-18087	89	60	annually	annually	ADV
inlawrev-18087	89	61	,	,	PUNCT
inlawrev-18087	89	62	he	he	PRON
inlawrev-18087	89	63	or	or	CCONJ
inlawrev-18087	89	64	she	she	PRON
inlawrev-18087	89	65	must	must	AUX
inlawrev-18087	89	66	remit	remit	VERB
inlawrev-18087	89	67	the	the	DET
inlawrev-18087	89	68	taxes	taxis	NOUN
inlawrev-18087	89	69	monthly.28	monthly.28	NOUN
inlawrev-18087	89	70	if	if	SCONJ
inlawrev-18087	89	71	the	the	DET
inlawrev-18087	89	72	employer	employer	NOUN
inlawrev-18087	89	73	owes	owe	VERB
inlawrev-18087	89	74	less	less	ADJ
inlawrev-18087	89	75	,	,	PUNCT
inlawrev-18087	89	76	he	he	PRON
inlawrev-18087	89	77	or	or	CCONJ
inlawrev-18087	89	78	she	she	PRON
inlawrev-18087	89	79	may	may	AUX
inlawrev-18087	89	80	pay	pay	VERB
inlawrev-18087	89	81	on	on	ADP
inlawrev-18087	89	82	an	an	DET
inlawrev-18087	89	83	annual	annual	ADJ
inlawrev-18087	89	84	basis.29	basis.29	NOUN
inlawrev-18087	89	85	all	all	DET
inlawrev-18087	89	86	withholding	withholding	NOUN
inlawrev-18087	89	87	returns	return	NOUN
inlawrev-18087	89	88	must	must	AUX
inlawrev-18087	89	89	now	now	ADV
inlawrev-18087	89	90	be	be	AUX
inlawrev-18087	89	91	filed	file	VERB
inlawrev-18087	89	92	electronically.30	electronically.30	VERB
inlawrev-18087	89	93	electronic	electronic	ADJ
inlawrev-18087	89	94	filing	filing	NOUN
inlawrev-18087	89	95	is	be	AUX
inlawrev-18087	89	96	also	also	ADV
inlawrev-18087	89	97	required	require	VERB
inlawrev-18087	89	98	for	for	ADP
inlawrev-18087	89	99	individual	individual	ADJ
inlawrev-18087	89	100	income	income	NOUN
inlawrev-18087	89	101	tax	tax	NOUN
inlawrev-18087	89	102	returns	return	NOUN
inlawrev-18087	89	103	for	for	ADP
inlawrev-18087	89	104	any	any	DET
inlawrev-18087	89	105	taxpayer	taxpayer	NOUN
inlawrev-18087	89	106	that	that	PRON
inlawrev-18087	89	107	receives	receive	VERB
inlawrev-18087	89	108	more	more	ADJ
inlawrev-18087	89	109	than	than	ADP
inlawrev-18087	89	110	twentyfive	twentyfive	ADJ
inlawrev-18087	89	111	of	of	ADP
inlawrev-18087	89	112	the	the	DET
inlawrev-18087	89	113	following	follow	VERB
inlawrev-18087	89	114	irs	irs	PROPN
inlawrev-18087	89	115	forms	form	NOUN
inlawrev-18087	89	116	in	in	ADP
inlawrev-18087	89	117	a	a	DET
inlawrev-18087	89	118	given	give	VERB
inlawrev-18087	89	119	year	year	NOUN
inlawrev-18087	89	120	:	:	PUNCT
inlawrev-18087	89	121	(	(	PUNCT
inlawrev-18087	89	122	1	1	X
inlawrev-18087	89	123	)	)	PUNCT
inlawrev-18087	89	124	w-2	w-2	NOUN
inlawrev-18087	89	125	g	g	NOUN
inlawrev-18087	89	126	;	;	PUNCT
inlawrev-18087	89	127	(	(	PUNCT
inlawrev-18087	89	128	2	2	X
inlawrev-18087	89	129	)	)	PUNCT
inlawrev-18087	89	130	1099	1099	NUM
inlawrev-18087	89	131	-	-	PUNCT
inlawrev-18087	89	132	r	r	NOUN
inlawrev-18087	89	133	;	;	PUNCT
inlawrev-18087	89	134	or	or	CCONJ
inlawrev-18087	89	135	(	(	PUNCT
inlawrev-18087	89	136	3	3	X
inlawrev-18087	89	137	)	)	PUNCT
inlawrev-18087	89	138	19	19	NUM
inlawrev-18087	89	139	.	.	PUNCT
inlawrev-18087	90	1	ind	ind	PROPN
inlawrev-18087	90	2	.	.	PUNCT
inlawrev-18087	91	1	code	code	PROPN
inlawrev-18087	91	2	§	§	PROPN
inlawrev-18087	91	3	8	8	NUM
inlawrev-18087	91	4	-	-	SYM
inlawrev-18087	91	5	18	18	NUM
inlawrev-18087	91	6	-	-	PUNCT
inlawrev-18087	91	7	8	8	NUM
inlawrev-18087	91	8	-	-	PUNCT
inlawrev-18087	91	9	5(b	5(b	NUM
inlawrev-18087	91	10	)	)	PUNCT
inlawrev-18087	91	11	(	(	PUNCT
inlawrev-18087	91	12	2011	2011	NUM
inlawrev-18087	91	13	)	)	PUNCT
inlawrev-18087	91	14	.	.	PUNCT
inlawrev-18087	92	1	20	20	NUM
inlawrev-18087	92	2	.	.	X
inlawrev-18087	93	1	ind	ind	PROPN
inlawrev-18087	93	2	.	.	PUNCT
inlawrev-18087	94	1	code	code	PROPN
inlawrev-18087	94	2	§	§	PROPN
inlawrev-18087	94	3	6	6	NUM
inlawrev-18087	94	4	-	-	SYM
inlawrev-18087	94	5	1.1	1.1	NUM
inlawrev-18087	94	6	-	-	PUNCT
inlawrev-18087	94	7	24	24	NUM
inlawrev-18087	94	8	-	-	SYM
inlawrev-18087	94	9	1.2(c	1.2(c	NUM
inlawrev-18087	94	10	)	)	PUNCT
inlawrev-18087	94	11	(	(	PUNCT
inlawrev-18087	94	12	2013	2013	NUM
inlawrev-18087	94	13	)	)	PUNCT
inlawrev-18087	94	14	.	.	PUNCT
inlawrev-18087	95	1	21	21	NUM
inlawrev-18087	95	2	.	.	PUNCT
inlawrev-18087	96	1	i	i	PRON
inlawrev-18087	96	2	d.	d.	PROPN
inlawrev-18087	96	3	§	§	PROPN
inlawrev-18087	96	4	6	6	NUM
inlawrev-18087	96	5	-	-	SYM
inlawrev-18087	96	6	1.1	1.1	NUM
inlawrev-18087	96	7	-	-	PUNCT
inlawrev-18087	96	8	24	24	NUM
inlawrev-18087	96	9	-	-	SYM
inlawrev-18087	96	10	1.2(d	1.2(d	NUM
inlawrev-18087	96	11	)	)	PUNCT
inlawrev-18087	96	12	.	.	PUNCT
inlawrev-18087	97	1	see	see	VERB
inlawrev-18087	97	2	also	also	ADV
inlawrev-18087	97	3	taxation	taxation	NOUN
inlawrev-18087	97	4	—	—	PUNCT
inlawrev-18087	97	5	exemptions	exemption	NOUN
inlawrev-18087	97	6	—	—	PUNCT
inlawrev-18087	97	7	property	property	NOUN
inlawrev-18087	97	8	taxation	taxation	NOUN
inlawrev-18087	97	9	,	,	PUNCT
inlawrev-18087	97	10	2012	2012	NUM
inlawrev-18087	97	11	ind	ind	NOUN
inlawrev-18087	97	12	.	.	PUNCT
inlawrev-18087	98	1	legis	legis	PROPN
inlawrev-18087	98	2	.	.	PUNCT
inlawrev-18087	99	1	serv	serv	PROPN
inlawrev-18087	99	2	.	.	PUNCT
inlawrev-18087	100	1	p.l	p.l	PROPN
inlawrev-18087	100	2	.	.	PROPN
inlawrev-18087	100	3	137	137	NUM
inlawrev-18087	100	4	-	-	SYM
inlawrev-18087	100	5	2012	2012	NUM
inlawrev-18087	100	6	(	(	PUNCT
inlawrev-18087	100	7	h.e.a	h.e.a	NOUN
inlawrev-18087	100	8	.	.	PUNCT
inlawrev-18087	100	9	1072	1072	NUM
inlawrev-18087	100	10	)	)	PUNCT
inlawrev-18087	100	11	(	(	PUNCT
inlawrev-18087	100	12	west	west	NOUN
inlawrev-18087	100	13	)	)	PUNCT
inlawrev-18087	100	14	.	.	PUNCT
inlawrev-18087	101	1	22	22	NUM
inlawrev-18087	101	2	.	.	PUNCT
inlawrev-18087	102	1	ind	ind	PROPN
inlawrev-18087	102	2	.	.	PUNCT
inlawrev-18087	103	1	code	code	PROPN
inlawrev-18087	103	2	§	§	PROPN
inlawrev-18087	103	3	6	6	NUM
inlawrev-18087	103	4	-	-	SYM
inlawrev-18087	103	5	1.1	1.1	NUM
inlawrev-18087	103	6	-	-	PUNCT
inlawrev-18087	103	7	24	24	NUM
inlawrev-18087	103	8	-	-	SYM
inlawrev-18087	103	9	1.2	1.2	NUM
inlawrev-18087	103	10	(	(	PUNCT
inlawrev-18087	103	11	2011	2011	NUM
inlawrev-18087	103	12	)	)	PUNCT
inlawrev-18087	103	13	.	.	PUNCT
inlawrev-18087	104	1	23	23	NUM
inlawrev-18087	104	2	.	.	PUNCT
inlawrev-18087	105	1	i	i	PRON
inlawrev-18087	105	2	d.	d.	PROPN
inlawrev-18087	105	3	§	§	PROPN
inlawrev-18087	105	4	6	6	NUM
inlawrev-18087	105	5	-	-	SYM
inlawrev-18087	105	6	1.1	1.1	NUM
inlawrev-18087	105	7	-	-	PUNCT
inlawrev-18087	105	8	4	4	NUM
inlawrev-18087	105	9	-	-	PUNCT
inlawrev-18087	105	10	39(d	39(d	NUM
inlawrev-18087	105	11	)	)	PUNCT
inlawrev-18087	105	12	.	.	PUNCT
inlawrev-18087	106	1	24	24	NUM
inlawrev-18087	106	2	.	.	PUNCT
inlawrev-18087	107	1	i	i	PRON
inlawrev-18087	107	2	d.	d.	PROPN
inlawrev-18087	107	3	§	§	PROPN
inlawrev-18087	107	4	6	6	NUM
inlawrev-18087	107	5	-	-	SYM
inlawrev-18087	107	6	2.5	2.5	NUM
inlawrev-18087	107	7	-	-	PUNCT
inlawrev-18087	107	8	6	6	NUM
inlawrev-18087	107	9	-	-	SYM
inlawrev-18087	107	10	1	1	NUM
inlawrev-18087	107	11	.	.	NUM
inlawrev-18087	107	12	25	25	NUM
inlawrev-18087	107	13	.	.	PUNCT
inlawrev-18087	108	1	i	i	PRON
inlawrev-18087	108	2	d.	d.	PROPN
inlawrev-18087	108	3	26	26	NUM
inlawrev-18087	108	4	.	.	PUNCT
inlawrev-18087	109	1	ind	ind	PROPN
inlawrev-18087	109	2	.	.	PUNCT
inlawrev-18087	110	1	code	code	PROPN
inlawrev-18087	110	2	§	§	PROPN
inlawrev-18087	110	3	6	6	NUM
inlawrev-18087	110	4	-	-	SYM
inlawrev-18087	110	5	3	3	NUM
inlawrev-18087	110	6	-	-	PUNCT
inlawrev-18087	110	7	4	4	NUM
inlawrev-18087	110	8	-	-	SYM
inlawrev-18087	110	9	8	8	NUM
inlawrev-18087	110	10	(	(	PUNCT
inlawrev-18087	110	11	2011	2011	NUM
inlawrev-18087	110	12	)	)	PUNCT
inlawrev-18087	110	13	.	.	PUNCT
inlawrev-18087	111	1	27	27	NUM
inlawrev-18087	111	2	.	.	X
inlawrev-18087	112	1	taxation	taxation	NOUN
inlawrev-18087	112	2	—	—	PUNCT
inlawrev-18087	112	3	exemptions	exemption	NOUN
inlawrev-18087	112	4	—	—	PUNCT
inlawrev-18087	112	5	property	property	NOUN
inlawrev-18087	112	6	taxation	taxation	NOUN
inlawrev-18087	112	7	,	,	PUNCT
inlawrev-18087	112	8	2012	2012	NUM
inlawrev-18087	112	9	ind	ind	NOUN
inlawrev-18087	112	10	.	.	PUNCT
inlawrev-18087	113	1	legis	legis	PROPN
inlawrev-18087	113	2	.	.	PUNCT
inlawrev-18087	114	1	serv	serv	PROPN
inlawrev-18087	114	2	.	.	PUNCT
inlawrev-18087	115	1	p.l	p.l	PROPN
inlawrev-18087	115	2	.	.	PROPN
inlawrev-18087	115	3	137	137	NUM
inlawrev-18087	115	4	-	-	SYM
inlawrev-18087	115	5	2012	2012	NUM
inlawrev-18087	115	6	(	(	PUNCT
inlawrev-18087	115	7	h.e.a	h.e.a	NOUN
inlawrev-18087	115	8	.	.	PUNCT
inlawrev-18087	115	9	1072	1072	NUM
inlawrev-18087	115	10	)	)	PUNCT
inlawrev-18087	115	11	(	(	PUNCT
inlawrev-18087	115	12	west	west	NOUN
inlawrev-18087	115	13	)	)	PUNCT
inlawrev-18087	115	14	.	.	PUNCT
inlawrev-18087	116	1	28	28	NUM
inlawrev-18087	116	2	.	.	PUNCT
inlawrev-18087	117	1	ind	ind	PROPN
inlawrev-18087	117	2	.	.	PUNCT
inlawrev-18087	118	1	code	code	PROPN
inlawrev-18087	118	2	§	§	PROPN
inlawrev-18087	118	3	6	6	NUM
inlawrev-18087	118	4	-	-	SYM
inlawrev-18087	118	5	3	3	NUM
inlawrev-18087	118	6	-	-	PUNCT
inlawrev-18087	118	7	4	4	NUM
inlawrev-18087	118	8	-	-	SYM
inlawrev-18087	118	9	8	8	NUM
inlawrev-18087	118	10	(	(	PUNCT
inlawrev-18087	118	11	2013	2013	NUM
inlawrev-18087	118	12	)	)	PUNCT
inlawrev-18087	118	13	.	.	PUNCT
inlawrev-18087	119	1	29	29	NUM
inlawrev-18087	119	2	.	.	PUNCT
inlawrev-18087	120	1	i	i	PRON
inlawrev-18087	120	2	d.	d.	PROPN
inlawrev-18087	120	3	30	30	NUM
inlawrev-18087	120	4	.	.	PUNCT
inlawrev-18087	121	1	i	i	PRON
inlawrev-18087	121	2	d.	d.	PROPN
inlawrev-18087	121	3	§	§	PROPN
inlawrev-18087	121	4	6	6	NUM
inlawrev-18087	121	5	-	-	SYM
inlawrev-18087	121	6	3	3	NUM
inlawrev-18087	121	7	-	-	PUNCT
inlawrev-18087	121	8	4	4	NUM
inlawrev-18087	121	9	-	-	SYM
inlawrev-18087	121	10	8.1	8.1	NUM
inlawrev-18087	121	11	.	.	PUNCT
inlawrev-18087	122	1	2013	2013	NUM
inlawrev-18087	122	2	]	]	PUNCT
inlawrev-18087	122	3	taxation	taxation	NOUN
inlawrev-18087	122	4	1239	1239	NUM
inlawrev-18087	122	5	wh-18.31	wh-18.31	PRON
inlawrev-18087	122	6	along	along	ADP
inlawrev-18087	122	7	with	with	ADP
inlawrev-18087	122	8	the	the	DET
inlawrev-18087	122	9	new	new	ADJ
inlawrev-18087	122	10	filing	filing	NOUN
inlawrev-18087	122	11	requirements	requirement	NOUN
inlawrev-18087	122	12	are	be	AUX
inlawrev-18087	122	13	new	new	ADJ
inlawrev-18087	122	14	deadlines	deadline	NOUN
inlawrev-18087	122	15	for	for	ADP
inlawrev-18087	122	16	certain	certain	ADJ
inlawrev-18087	122	17	withholding	withholding	NOUN
inlawrev-18087	122	18	reports	report	NOUN
inlawrev-18087	122	19	to	to	PART
inlawrev-18087	122	20	be	be	AUX
inlawrev-18087	122	21	submitted	submit	VERB
inlawrev-18087	122	22	to	to	ADP
inlawrev-18087	122	23	the	the	DET
inlawrev-18087	122	24	department	department	NOUN
inlawrev-18087	122	25	by	by	ADP
inlawrev-18087	122	26	pass	pass	NOUN
inlawrev-18087	122	27	-	-	PUNCT
inlawrev-18087	122	28	through	through	ADP
inlawrev-18087	122	29	entities	entity	NOUN
inlawrev-18087	122	30	.	.	PUNCT
inlawrev-18087	123	1	for	for	ADP
inlawrev-18087	123	2	partnerships	partnership	NOUN
inlawrev-18087	123	3	,	,	PUNCT
inlawrev-18087	123	4	the	the	DET
inlawrev-18087	123	5	deadline	deadline	NOUN
inlawrev-18087	123	6	for	for	ADP
inlawrev-18087	123	7	notifying	notify	VERB
inlawrev-18087	123	8	the	the	DET
inlawrev-18087	123	9	department	department	NOUN
inlawrev-18087	123	10	of	of	ADP
inlawrev-18087	123	11	the	the	DET
inlawrev-18087	123	12	amount	amount	NOUN
inlawrev-18087	123	13	of	of	ADP
inlawrev-18087	123	14	withholding	withholding	NOUN
inlawrev-18087	123	15	for	for	ADP
inlawrev-18087	123	16	nonresident	nonresident	ADJ
inlawrev-18087	123	17	partners	partner	NOUN
inlawrev-18087	123	18	was	be	AUX
inlawrev-18087	123	19	extended	extend	VERB
inlawrev-18087	123	20	from	from	ADP
inlawrev-18087	123	21	december	december	PROPN
inlawrev-18087	123	22	31	31	NUM
inlawrev-18087	123	23	of	of	ADP
inlawrev-18087	123	24	the	the	DET
inlawrev-18087	123	25	tax	tax	NOUN
inlawrev-18087	123	26	year	year	NOUN
inlawrev-18087	123	27	to	to	ADP
inlawrev-18087	123	28	march	march	PROPN
inlawrev-18087	123	29	15	15	NUM
inlawrev-18087	123	30	of	of	ADP
inlawrev-18087	123	31	the	the	DET
inlawrev-18087	123	32	following	follow	VERB
inlawrev-18087	123	33	year.32	year.32	NOUN
inlawrev-18087	123	34	also	also	ADV
inlawrev-18087	123	35	,	,	PUNCT
inlawrev-18087	123	36	the	the	DET
inlawrev-18087	123	37	payment	payment	NOUN
inlawrev-18087	123	38	deadline	deadline	NOUN
inlawrev-18087	123	39	has	have	AUX
inlawrev-18087	123	40	been	be	AUX
inlawrev-18087	123	41	extended	extend	VERB
inlawrev-18087	123	42	from	from	ADP
inlawrev-18087	123	43	january	january	PROPN
inlawrev-18087	123	44	31	31	NUM
inlawrev-18087	123	45	of	of	ADP
inlawrev-18087	123	46	the	the	DET
inlawrev-18087	123	47	following	following	ADJ
inlawrev-18087	123	48	year	year	NOUN
inlawrev-18087	123	49	to	to	ADP
inlawrev-18087	123	50	april	april	PROPN
inlawrev-18087	123	51	15.33	15.33	NUM
inlawrev-18087	123	52	the	the	DET
inlawrev-18087	123	53	deadline	deadline	NOUN
inlawrev-18087	123	54	for	for	ADP
inlawrev-18087	123	55	remitting	remit	VERB
inlawrev-18087	123	56	withholding	withholding	NOUN
inlawrev-18087	123	57	tax	tax	NOUN
inlawrev-18087	123	58	for	for	ADP
inlawrev-18087	123	59	shareholders	shareholder	NOUN
inlawrev-18087	123	60	in	in	ADP
inlawrev-18087	123	61	an	an	DET
inlawrev-18087	123	62	indiana	indiana	PROPN
inlawrev-18087	123	63	s	s	PROPN
inlawrev-18087	123	64	corporation	corporation	NOUN
inlawrev-18087	123	65	has	have	AUX
inlawrev-18087	123	66	been	be	AUX
inlawrev-18087	123	67	extended	extend	VERB
inlawrev-18087	123	68	from	from	ADP
inlawrev-18087	123	69	march	march	PROPN
inlawrev-18087	123	70	15	15	NUM
inlawrev-18087	123	71	to	to	ADP
inlawrev-18087	123	72	april	april	PROPN
inlawrev-18087	123	73	15	15	NUM
inlawrev-18087	123	74	of	of	ADP
inlawrev-18087	123	75	the	the	DET
inlawrev-18087	123	76	following	follow	VERB
inlawrev-18087	123	77	year.34	year.34	NOUN
inlawrev-18087	123	78	there	there	PRON
inlawrev-18087	123	79	were	be	VERB
inlawrev-18087	123	80	several	several	ADJ
inlawrev-18087	123	81	important	important	ADJ
inlawrev-18087	123	82	changes	change	NOUN
inlawrev-18087	123	83	to	to	ADP
inlawrev-18087	123	84	the	the	DET
inlawrev-18087	123	85	ability	ability	NOUN
inlawrev-18087	123	86	of	of	ADP
inlawrev-18087	123	87	and	and	CCONJ
inlawrev-18087	123	88	requirements	requirement	NOUN
inlawrev-18087	123	89	for	for	ADP
inlawrev-18087	123	90	counties	county	NOUN
inlawrev-18087	123	91	imposing	impose	VERB
inlawrev-18087	123	92	county	county	NOUN
inlawrev-18087	123	93	-	-	PUNCT
inlawrev-18087	123	94	specific	specific	ADJ
inlawrev-18087	123	95	income	income	NOUN
inlawrev-18087	123	96	taxes	taxis	NOUN
inlawrev-18087	123	97	.	.	PUNCT
inlawrev-18087	124	1	if	if	SCONJ
inlawrev-18087	124	2	a	a	DET
inlawrev-18087	124	3	county	county	NOUN
inlawrev-18087	124	4	elects	elect	NOUN
inlawrev-18087	124	5	to	to	PART
inlawrev-18087	124	6	adopt	adopt	VERB
inlawrev-18087	124	7	a	a	DET
inlawrev-18087	124	8	new	new	ADJ
inlawrev-18087	124	9	county	county	NOUN
inlawrev-18087	124	10	adjusted	adjust	VERB
inlawrev-18087	124	11	gross	gross	ADJ
inlawrev-18087	124	12	income	income	NOUN
inlawrev-18087	124	13	tax	tax	NOUN
inlawrev-18087	124	14	(	(	PUNCT
inlawrev-18087	124	15	“	"	PUNCT
inlawrev-18087	124	16	cagit	cagit	ADJ
inlawrev-18087	124	17	”	"	PUNCT
inlawrev-18087	124	18	)	)	PUNCT
inlawrev-18087	124	19	,	,	PUNCT
inlawrev-18087	124	20	the	the	DET
inlawrev-18087	124	21	county	county	NOUN
inlawrev-18087	124	22	auditor	auditor	NOUN
inlawrev-18087	124	23	has	have	VERB
inlawrev-18087	124	24	ten	ten	NUM
inlawrev-18087	124	25	days	day	NOUN
inlawrev-18087	124	26	from	from	ADP
inlawrev-18087	124	27	the	the	DET
inlawrev-18087	124	28	adoption	adoption	NOUN
inlawrev-18087	124	29	to	to	PART
inlawrev-18087	124	30	notify	notify	VERB
inlawrev-18087	124	31	the	the	DET
inlawrev-18087	124	32	department	department	NOUN
inlawrev-18087	124	33	,	,	PUNCT
inlawrev-18087	124	34	the	the	DET
inlawrev-18087	124	35	commissioner	commissioner	NOUN
inlawrev-18087	124	36	of	of	ADP
inlawrev-18087	124	37	the	the	DET
inlawrev-18087	124	38	budget	budget	NOUN
inlawrev-18087	124	39	agency	agency	NOUN
inlawrev-18087	124	40	,	,	PUNCT
inlawrev-18087	124	41	and	and	CCONJ
inlawrev-18087	124	42	the	the	DET
inlawrev-18087	124	43	commissioner	commissioner	NOUN
inlawrev-18087	124	44	of	of	ADP
inlawrev-18087	124	45	the	the	DET
inlawrev-18087	124	46	dlgf	dlgf	NOUN
inlawrev-18087	124	47	that	that	PRON
inlawrev-18087	124	48	the	the	DET
inlawrev-18087	124	49	county	county	NOUN
inlawrev-18087	124	50	has	have	AUX
inlawrev-18087	124	51	adopted	adopt	VERB
inlawrev-18087	124	52	the	the	DET
inlawrev-18087	124	53	cagit.35	cagit.35	NOUN
inlawrev-18087	124	54	if	if	SCONJ
inlawrev-18087	124	55	a	a	DET
inlawrev-18087	124	56	county	county	NOUN
inlawrev-18087	124	57	elects	elect	NOUN
inlawrev-18087	124	58	to	to	PART
inlawrev-18087	124	59	adopt	adopt	VERB
inlawrev-18087	124	60	a	a	DET
inlawrev-18087	124	61	new	new	ADJ
inlawrev-18087	124	62	county	county	NOUN
inlawrev-18087	124	63	option	option	NOUN
inlawrev-18087	124	64	income	income	NOUN
inlawrev-18087	124	65	tax	tax	NOUN
inlawrev-18087	124	66	(	(	PUNCT
inlawrev-18087	124	67	“	"	PUNCT
inlawrev-18087	124	68	coit	coit	NOUN
inlawrev-18087	124	69	”	"	PUNCT
inlawrev-18087	124	70	)	)	PUNCT
inlawrev-18087	124	71	,	,	PUNCT
inlawrev-18087	124	72	it	it	PRON
inlawrev-18087	124	73	must	must	AUX
inlawrev-18087	124	74	follow	follow	VERB
inlawrev-18087	124	75	the	the	DET
inlawrev-18087	124	76	same	same	ADJ
inlawrev-18087	124	77	procedure.36	procedure.36	NOUN
inlawrev-18087	124	78	additionally	additionally	ADV
inlawrev-18087	124	79	,	,	PUNCT
inlawrev-18087	124	80	the	the	DET
inlawrev-18087	124	81	department	department	NOUN
inlawrev-18087	124	82	must	must	AUX
inlawrev-18087	124	83	distribute	distribute	VERB
inlawrev-18087	124	84	revenue	revenue	NOUN
inlawrev-18087	124	85	from	from	ADP
inlawrev-18087	124	86	the	the	DET
inlawrev-18087	124	87	cagit	cagit	NOUN
inlawrev-18087	124	88	to	to	ADP
inlawrev-18087	124	89	the	the	DET
inlawrev-18087	124	90	respective	respective	ADJ
inlawrev-18087	124	91	counties	county	NOUN
inlawrev-18087	124	92	on	on	ADP
inlawrev-18087	124	93	a	a	DET
inlawrev-18087	124	94	monthly	monthly	ADJ
inlawrev-18087	124	95	,	,	PUNCT
inlawrev-18087	124	96	rather	rather	ADV
inlawrev-18087	124	97	than	than	ADP
inlawrev-18087	124	98	semi	semi	ADJ
inlawrev-18087	124	99	-	-	ADJ
inlawrev-18087	124	100	annual	annual	ADJ
inlawrev-18087	124	101	,	,	PUNCT
inlawrev-18087	124	102	basis.37	basis.37	VERB
inlawrev-18087	124	103	if	if	SCONJ
inlawrev-18087	124	104	a	a	DET
inlawrev-18087	124	105	county	county	NOUN
inlawrev-18087	124	106	has	have	VERB
inlawrev-18087	124	107	a	a	DET
inlawrev-18087	124	108	county	county	NOUN
inlawrev-18087	124	109	economic	economic	ADJ
inlawrev-18087	124	110	development	development	NOUN
inlawrev-18087	124	111	income	income	NOUN
inlawrev-18087	124	112	tax	tax	NOUN
inlawrev-18087	124	113	(	(	PUNCT
inlawrev-18087	124	114	“	"	PUNCT
inlawrev-18087	124	115	cedit	cedit	NOUN
inlawrev-18087	124	116	”	"	PUNCT
inlawrev-18087	124	117	)	)	PUNCT
inlawrev-18087	124	118	,	,	PUNCT
inlawrev-18087	124	119	disbursements	disbursement	NOUN
inlawrev-18087	124	120	now	now	ADV
inlawrev-18087	124	121	must	must	AUX
inlawrev-18087	124	122	be	be	AUX
inlawrev-18087	124	123	made	make	VERB
inlawrev-18087	124	124	on	on	ADP
inlawrev-18087	124	125	an	an	DET
inlawrev-18087	124	126	annual	annual	ADJ
inlawrev-18087	124	127	basis.38	basis.38	NOUN
inlawrev-18087	124	128	the	the	DET
inlawrev-18087	124	129	ga	ga	PROPN
inlawrev-18087	124	130	passed	pass	VERB
inlawrev-18087	124	131	several	several	ADJ
inlawrev-18087	124	132	measures	measure	NOUN
inlawrev-18087	124	133	affecting	affect	VERB
inlawrev-18087	124	134	the	the	DET
inlawrev-18087	124	135	department	department	NOUN
inlawrev-18087	124	136	’s	’s	PART
inlawrev-18087	124	137	procedures	procedure	NOUN
inlawrev-18087	124	138	.	.	PUNCT
inlawrev-18087	125	1	the	the	DET
inlawrev-18087	125	2	department	department	NOUN
inlawrev-18087	125	3	is	be	AUX
inlawrev-18087	125	4	now	now	ADV
inlawrev-18087	125	5	required	require	VERB
inlawrev-18087	125	6	to	to	PART
inlawrev-18087	125	7	suspend	suspend	VERB
inlawrev-18087	125	8	the	the	DET
inlawrev-18087	125	9	retail	retail	ADJ
inlawrev-18087	125	10	merchant	merchant	NOUN
inlawrev-18087	125	11	’s	’s	PART
inlawrev-18087	125	12	license	license	NOUN
inlawrev-18087	125	13	for	for	ADP
inlawrev-18087	125	14	one	one	NUM
inlawrev-18087	125	15	year	year	NOUN
inlawrev-18087	125	16	of	of	ADP
inlawrev-18087	125	17	any	any	DET
inlawrev-18087	125	18	retailer	retailer	NOUN
inlawrev-18087	125	19	found	find	VERB
inlawrev-18087	125	20	to	to	PART
inlawrev-18087	125	21	have	have	AUX
inlawrev-18087	125	22	sold	sell	VERB
inlawrev-18087	125	23	a	a	DET
inlawrev-18087	125	24	synthetic	synthetic	ADJ
inlawrev-18087	125	25	drug	drug	NOUN
inlawrev-18087	125	26	in	in	ADP
inlawrev-18087	125	27	its	its	PRON
inlawrev-18087	125	28	ordinary	ordinary	ADJ
inlawrev-18087	125	29	course	course	NOUN
inlawrev-18087	125	30	of	of	ADP
inlawrev-18087	125	31	business.39	business.39	NOUN
inlawrev-18087	125	32	the	the	DET
inlawrev-18087	125	33	ga	ga	PROPN
inlawrev-18087	125	34	also	also	ADV
inlawrev-18087	125	35	amended	amend	VERB
inlawrev-18087	125	36	indiana	indiana	PROPN
inlawrev-18087	125	37	code	code	PROPN
inlawrev-18087	125	38	section	section	NOUN
inlawrev-18087	125	39	6	6	NUM
inlawrev-18087	125	40	-	-	SYM
inlawrev-18087	125	41	8.1	8.1	NUM
inlawrev-18087	125	42	-	-	PUNCT
inlawrev-18087	125	43	9	9	NUM
inlawrev-18087	125	44	-	-	SYM
inlawrev-18087	125	45	1	1	NUM
inlawrev-18087	125	46	to	to	PART
inlawrev-18087	125	47	allow	allow	VERB
inlawrev-18087	125	48	direct	direct	ADJ
inlawrev-18087	125	49	appeal	appeal	NOUN
inlawrev-18087	125	50	by	by	ADP
inlawrev-18087	125	51	a	a	DET
inlawrev-18087	125	52	taxpayer	taxpayer	NOUN
inlawrev-18087	125	53	to	to	ADP
inlawrev-18087	125	54	the	the	DET
inlawrev-18087	125	55	tax	tax	NOUN
inlawrev-18087	125	56	court	court	NOUN
inlawrev-18087	125	57	if	if	SCONJ
inlawrev-18087	125	58	the	the	DET
inlawrev-18087	125	59	department	department	NOUN
inlawrev-18087	125	60	does	do	AUX
inlawrev-18087	125	61	not	not	PART
inlawrev-18087	125	62	adhere	adhere	VERB
inlawrev-18087	125	63	to	to	ADP
inlawrev-18087	125	64	its	its	PRON
inlawrev-18087	125	65	three	three	NUM
inlawrev-18087	125	66	-	-	PUNCT
inlawrev-18087	125	67	year	year	NOUN
inlawrev-18087	125	68	deadline	deadline	NOUN
inlawrev-18087	125	69	to	to	PART
inlawrev-18087	125	70	issue	issue	VERB
inlawrev-18087	125	71	a	a	DET
inlawrev-18087	125	72	decision	decision	NOUN
inlawrev-18087	125	73	on	on	ADP
inlawrev-18087	125	74	a	a	DET
inlawrev-18087	125	75	refund	refund	NOUN
inlawrev-18087	125	76	claim	claim	NOUN
inlawrev-18087	125	77	or	or	CCONJ
inlawrev-18087	125	78	its	its	PRON
inlawrev-18087	125	79	eighteen	eighteen	NUM
inlawrev-18087	125	80	-	-	PUNCT
inlawrev-18087	125	81	month	month	NOUN
inlawrev-18087	125	82	deadline	deadline	NOUN
inlawrev-18087	125	83	to	to	PART
inlawrev-18087	125	84	mail	mail	VERB
inlawrev-18087	125	85	utility	utility	NOUN
inlawrev-18087	125	86	refund	refund	NOUN
inlawrev-18087	125	87	checks.40	checks.40	PROPN
inlawrev-18087	125	88	previously	previously	ADV
inlawrev-18087	125	89	,	,	PUNCT
inlawrev-18087	125	90	no	no	DET
inlawrev-18087	125	91	direct	direct	ADJ
inlawrev-18087	125	92	appeal	appeal	NOUN
inlawrev-18087	125	93	was	be	AUX
inlawrev-18087	125	94	allowed	allow	VERB
inlawrev-18087	125	95	.	.	PUNCT
inlawrev-18087	126	1	finally	finally	ADV
inlawrev-18087	126	2	,	,	PUNCT
inlawrev-18087	126	3	satellite	satellite	PROPN
inlawrev-18087	126	4	department	department	NOUN
inlawrev-18087	126	5	offices	office	NOUN
inlawrev-18087	126	6	are	be	AUX
inlawrev-18087	126	7	not	not	PART
inlawrev-18087	126	8	required	require	VERB
inlawrev-18087	126	9	to	to	PART
inlawrev-18087	126	10	deposit	deposit	VERB
inlawrev-18087	126	11	funds	fund	NOUN
inlawrev-18087	126	12	with	with	ADP
inlawrev-18087	126	13	the	the	DET
inlawrev-18087	126	14	central	central	ADJ
inlawrev-18087	126	15	office	office	NOUN
inlawrev-18087	126	16	in	in	ADP
inlawrev-18087	126	17	indianapolis	indianapolis	PROPN
inlawrev-18087	126	18	until	until	ADP
inlawrev-18087	126	19	and	and	CCONJ
inlawrev-18087	126	20	unless	unless	SCONJ
inlawrev-18087	126	21	their	their	PRON
inlawrev-18087	126	22	receipts	receipt	NOUN
inlawrev-18087	126	23	on	on	ADP
inlawrev-18087	126	24	hand	hand	NOUN
inlawrev-18087	126	25	are	be	AUX
inlawrev-18087	126	26	$	$	SYM
inlawrev-18087	126	27	500	500	NUM
inlawrev-18087	126	28	or	or	CCONJ
inlawrev-18087	126	29	more.41	more.41	PROPN
inlawrev-18087	126	30	d.	d.	PROPN
inlawrev-18087	126	31	sales	sale	NOUN
inlawrev-18087	126	32	and	and	CCONJ
inlawrev-18087	126	33	use	use	VERB
inlawrev-18087	126	34	taxes	taxis	NOUN
inlawrev-18087	126	35	the	the	DET
inlawrev-18087	126	36	ga	ga	PROPN
inlawrev-18087	126	37	passed	pass	VERB
inlawrev-18087	126	38	several	several	ADJ
inlawrev-18087	126	39	important	important	ADJ
inlawrev-18087	126	40	changes	change	NOUN
inlawrev-18087	126	41	to	to	ADP
inlawrev-18087	126	42	the	the	DET
inlawrev-18087	126	43	laws	law	NOUN
inlawrev-18087	126	44	for	for	ADP
inlawrev-18087	126	45	sales	sale	NOUN
inlawrev-18087	126	46	and	and	CCONJ
inlawrev-18087	126	47	use	use	VERB
inlawrev-18087	126	48	tax	tax	NOUN
inlawrev-18087	126	49	as	as	SCONJ
inlawrev-18087	126	50	they	they	PRON
inlawrev-18087	126	51	apply	apply	VERB
inlawrev-18087	126	52	to	to	ADP
inlawrev-18087	126	53	recycling	recycling	NOUN
inlawrev-18087	126	54	and	and	CCONJ
inlawrev-18087	126	55	environmental	environmental	ADJ
inlawrev-18087	126	56	concerns	concern	NOUN
inlawrev-18087	126	57	.	.	PUNCT
inlawrev-18087	127	1	any	any	DET
inlawrev-18087	127	2	tangible	tangible	ADJ
inlawrev-18087	127	3	personal	personal	ADJ
inlawrev-18087	127	4	31	31	NUM
inlawrev-18087	127	5	.	.	PUNCT
inlawrev-18087	128	1	i	i	PRON
inlawrev-18087	128	2	d.	d.	PROPN
inlawrev-18087	128	3	§	§	PROPN
inlawrev-18087	128	4	6	6	NUM
inlawrev-18087	128	5	-	-	SYM
inlawrev-18087	128	6	3	3	NUM
inlawrev-18087	128	7	-	-	PUNCT
inlawrev-18087	128	8	4	4	NUM
inlawrev-18087	128	9	-	-	NUM
inlawrev-18087	128	10	16.5	16.5	NUM
inlawrev-18087	128	11	.	.	PUNCT
inlawrev-18087	128	12	32	32	NUM
inlawrev-18087	128	13	.	.	PUNCT
inlawrev-18087	129	1	i	i	PRON
inlawrev-18087	129	2	d.	d.	PROPN
inlawrev-18087	129	3	§	§	PROPN
inlawrev-18087	129	4	6	6	NUM
inlawrev-18087	129	5	-	-	SYM
inlawrev-18087	129	6	3	3	NUM
inlawrev-18087	129	7	-	-	PUNCT
inlawrev-18087	129	8	4	4	NUM
inlawrev-18087	129	9	-	-	SYM
inlawrev-18087	129	10	12	12	NUM
inlawrev-18087	129	11	.	.	PUNCT
inlawrev-18087	130	1	33	33	NUM
inlawrev-18087	130	2	.	.	PUNCT
inlawrev-18087	131	1	i	i	PRON
inlawrev-18087	131	2	d.	d.	PROPN
inlawrev-18087	131	3	34	34	NUM
inlawrev-18087	131	4	.	.	PUNCT
inlawrev-18087	132	1	i	i	PRON
inlawrev-18087	132	2	d.	d.	PROPN
inlawrev-18087	132	3	§	§	PROPN
inlawrev-18087	132	4	6	6	NUM
inlawrev-18087	132	5	-	-	SYM
inlawrev-18087	132	6	3	3	NUM
inlawrev-18087	132	7	-	-	PUNCT
inlawrev-18087	132	8	4	4	NUM
inlawrev-18087	132	9	-	-	SYM
inlawrev-18087	132	10	13	13	NUM
inlawrev-18087	132	11	.	.	PUNCT
inlawrev-18087	132	12	35	35	NUM
inlawrev-18087	132	13	.	.	PUNCT
inlawrev-18087	133	1	i	i	PRON
inlawrev-18087	133	2	d.	d.	PROPN
inlawrev-18087	133	3	§	§	PROPN
inlawrev-18087	133	4	6	6	NUM
inlawrev-18087	133	5	-	-	SYM
inlawrev-18087	133	6	3.5	3.5	NUM
inlawrev-18087	133	7	-	-	PUNCT
inlawrev-18087	133	8	1.1	1.1	NUM
inlawrev-18087	133	9	-	-	SYM
inlawrev-18087	133	10	2	2	NUM
inlawrev-18087	133	11	.	.	NUM
inlawrev-18087	133	12	36	36	NUM
inlawrev-18087	133	13	.	.	PUNCT
inlawrev-18087	134	1	i	i	PRON
inlawrev-18087	134	2	d.	d.	PROPN
inlawrev-18087	134	3	§	§	PROPN
inlawrev-18087	134	4	6	6	NUM
inlawrev-18087	134	5	-	-	SYM
inlawrev-18087	134	6	3.5	3.5	NUM
inlawrev-18087	134	7	-	-	PUNCT
inlawrev-18087	134	8	6	6	NUM
inlawrev-18087	134	9	-	-	SYM
inlawrev-18087	134	10	1.5	1.5	NUM
inlawrev-18087	134	11	.	.	PUNCT
inlawrev-18087	135	1	37	37	NUM
inlawrev-18087	135	2	.	.	PUNCT
inlawrev-18087	136	1	i	i	PRON
inlawrev-18087	136	2	d.	d.	PROPN
inlawrev-18087	136	3	§	§	PROPN
inlawrev-18087	136	4	6	6	NUM
inlawrev-18087	136	5	-	-	SYM
inlawrev-18087	136	6	3.5	3.5	NUM
inlawrev-18087	136	7	-	-	PUNCT
inlawrev-18087	136	8	1.1	1.1	NUM
inlawrev-18087	136	9	-	-	SYM
inlawrev-18087	136	10	10	10	NUM
inlawrev-18087	136	11	.	.	PUNCT
inlawrev-18087	137	1	38	38	NUM
inlawrev-18087	137	2	.	.	PUNCT
inlawrev-18087	138	1	i	i	PRON
inlawrev-18087	138	2	d.	d.	PROPN
inlawrev-18087	138	3	§	§	PROPN
inlawrev-18087	138	4	6	6	NUM
inlawrev-18087	138	5	-	-	SYM
inlawrev-18087	138	6	3.5	3.5	NUM
inlawrev-18087	138	7	-	-	PUNCT
inlawrev-18087	138	8	7.16	7.16	NUM
inlawrev-18087	138	9	.	.	PUNCT
inlawrev-18087	139	1	39	39	NUM
inlawrev-18087	139	2	.	.	PUNCT
inlawrev-18087	140	1	i	i	PRON
inlawrev-18087	140	2	d.	d.	PROPN
inlawrev-18087	140	3	§	§	PROPN
inlawrev-18087	140	4	6	6	NUM
inlawrev-18087	140	5	-	-	SYM
inlawrev-18087	140	6	2.5	2.5	NUM
inlawrev-18087	140	7	-	-	PUNCT
inlawrev-18087	140	8	8	8	NUM
inlawrev-18087	140	9	-	-	SYM
inlawrev-18087	140	10	7	7	NUM
inlawrev-18087	140	11	.	.	NUM
inlawrev-18087	140	12	40	40	NUM
inlawrev-18087	140	13	.	.	PUNCT
inlawrev-18087	141	1	i	i	PRON
inlawrev-18087	141	2	d.	d.	PROPN
inlawrev-18087	141	3	§	§	PROPN
inlawrev-18087	141	4	6	6	NUM
inlawrev-18087	141	5	-	-	SYM
inlawrev-18087	141	6	8.1	8.1	NUM
inlawrev-18087	141	7	-	-	PUNCT
inlawrev-18087	141	8	9	9	NUM
inlawrev-18087	141	9	-	-	SYM
inlawrev-18087	141	10	1	1	NUM
inlawrev-18087	141	11	.	.	NOUN
inlawrev-18087	141	12	41	41	NUM
inlawrev-18087	141	13	.	.	PUNCT
inlawrev-18087	142	1	i	i	PRON
inlawrev-18087	142	2	d.	d.	PROPN
inlawrev-18087	142	3	§	§	PROPN
inlawrev-18087	142	4	5	5	NUM
inlawrev-18087	142	5	-	-	SYM
inlawrev-18087	142	6	13	13	NUM
inlawrev-18087	142	7	-	-	PUNCT
inlawrev-18087	142	8	6	6	NUM
inlawrev-18087	142	9	-	-	SYM
inlawrev-18087	142	10	1	1	NUM
inlawrev-18087	142	11	.	.	NUM
inlawrev-18087	142	12	1240	1240	NUM
inlawrev-18087	142	13	indiana	indiana	PROPN
inlawrev-18087	142	14	law	law	PROPN
inlawrev-18087	142	15	review	review	NOUN
inlawrev-18087	142	16	[	[	X
inlawrev-18087	142	17	vol	vol	NOUN
inlawrev-18087	142	18	.	.	PUNCT
inlawrev-18087	143	1	46:1235	46:1235	NUM
inlawrev-18087	143	2	property	property	NOUN
inlawrev-18087	143	3	purchased	purchase	VERB
inlawrev-18087	143	4	while	while	SCONJ
inlawrev-18087	143	5	engaged	engage	VERB
inlawrev-18087	143	6	in	in	ADP
inlawrev-18087	143	7	the	the	DET
inlawrev-18087	143	8	business	business	NOUN
inlawrev-18087	143	9	of	of	ADP
inlawrev-18087	143	10	recycling	recycling	NOUN
inlawrev-18087	143	11	is	be	AUX
inlawrev-18087	143	12	now	now	ADV
inlawrev-18087	143	13	exempt	exempt	ADJ
inlawrev-18087	143	14	from	from	ADP
inlawrev-18087	143	15	the	the	DET
inlawrev-18087	143	16	state	state	NOUN
inlawrev-18087	143	17	gross	gross	ADJ
inlawrev-18087	143	18	retail	retail	ADJ
inlawrev-18087	143	19	tax	tax	NOUN
inlawrev-18087	143	20	(	(	PUNCT
inlawrev-18087	143	21	the	the	DET
inlawrev-18087	143	22	sales	sale	NOUN
inlawrev-18087	143	23	or	or	CCONJ
inlawrev-18087	143	24	use	use	VERB
inlawrev-18087	143	25	tax	tax	NOUN
inlawrev-18087	143	26	,	,	PUNCT
inlawrev-18087	143	27	where	where	SCONJ
inlawrev-18087	143	28	applicable).42	applicable).42	PROPN
inlawrev-18087	143	29	the	the	DET
inlawrev-18087	143	30	ga	ga	PROPN
inlawrev-18087	143	31	added	add	VERB
inlawrev-18087	143	32	the	the	DET
inlawrev-18087	143	33	new	new	ADJ
inlawrev-18087	143	34	section	section	NOUN
inlawrev-18087	143	35	6	6	NUM
inlawrev-18087	143	36	-	-	SYM
inlawrev-18087	143	37	2.5	2.5	NUM
inlawrev-18087	143	38	-	-	PUNCT
inlawrev-18087	143	39	5	5	NUM
inlawrev-18087	143	40	-	-	SYM
inlawrev-18087	143	41	45.8	45.8	NUM
inlawrev-18087	143	42	dealing	deal	VERB
inlawrev-18087	143	43	with	with	ADP
inlawrev-18087	143	44	the	the	DET
inlawrev-18087	143	45	gross	gross	ADJ
inlawrev-18087	143	46	retail	retail	ADJ
inlawrev-18087	143	47	tax	tax	NOUN
inlawrev-18087	143	48	as	as	SCONJ
inlawrev-18087	143	49	it	it	PRON
inlawrev-18087	143	50	applies	apply	VERB
inlawrev-18087	143	51	to	to	ADP
inlawrev-18087	143	52	manufacturing	manufacturing	NOUN
inlawrev-18087	143	53	.	.	PUNCT
inlawrev-18087	144	1	specifically	specifically	ADV
inlawrev-18087	144	2	,	,	PUNCT
inlawrev-18087	144	3	the	the	DET
inlawrev-18087	144	4	section	section	NOUN
inlawrev-18087	144	5	defines	define	VERB
inlawrev-18087	144	6	what	what	DET
inlawrev-18087	144	7	activities	activity	NOUN
inlawrev-18087	144	8	qualify	qualify	VERB
inlawrev-18087	144	9	for	for	ADP
inlawrev-18087	144	10	the	the	DET
inlawrev-18087	144	11	“	"	PUNCT
inlawrev-18087	144	12	double	double	ADJ
inlawrev-18087	144	13	direct	direct	ADJ
inlawrev-18087	144	14	”	"	PUNCT
inlawrev-18087	144	15	exemption	exemption	NOUN
inlawrev-18087	144	16	from	from	ADP
inlawrev-18087	144	17	gross	gross	ADJ
inlawrev-18087	144	18	retail	retail	ADJ
inlawrev-18087	144	19	tax.43	tax.43	NOUN
inlawrev-18087	144	20	a	a	DET
inlawrev-18087	144	21	purchase	purchase	NOUN
inlawrev-18087	144	22	of	of	ADP
inlawrev-18087	144	23	tangible	tangible	ADJ
inlawrev-18087	144	24	personal	personal	ADJ
inlawrev-18087	144	25	property	property	NOUN
inlawrev-18087	144	26	will	will	AUX
inlawrev-18087	144	27	not	not	PART
inlawrev-18087	144	28	be	be	AUX
inlawrev-18087	144	29	subject	subject	ADJ
inlawrev-18087	144	30	to	to	ADP
inlawrev-18087	144	31	gross	gross	ADJ
inlawrev-18087	144	32	retail	retail	ADJ
inlawrev-18087	144	33	tax	tax	NOUN
inlawrev-18087	144	34	if	if	SCONJ
inlawrev-18087	144	35	it	it	PRON
inlawrev-18087	144	36	the	the	DET
inlawrev-18087	144	37	acquired	acquire	VERB
inlawrev-18087	144	38	property	property	NOUN
inlawrev-18087	144	39	is	be	AUX
inlawrev-18087	144	40	used	use	VERB
inlawrev-18087	144	41	in	in	ADP
inlawrev-18087	144	42	“	"	PUNCT
inlawrev-18087	144	43	direct	direct	ADJ
inlawrev-18087	144	44	consumption	consumption	NOUN
inlawrev-18087	144	45	as	as	ADP
inlawrev-18087	144	46	a	a	DET
inlawrev-18087	144	47	material	material	NOUN
inlawrev-18087	144	48	to	to	PART
inlawrev-18087	144	49	be	be	AUX
inlawrev-18087	144	50	consumed	consume	VERB
inlawrev-18087	144	51	in	in	ADP
inlawrev-18087	144	52	the	the	DET
inlawrev-18087	144	53	direct	direct	ADJ
inlawrev-18087	144	54	production	production	NOUN
inlawrev-18087	144	55	of	of	ADP
inlawrev-18087	144	56	other	other	ADJ
inlawrev-18087	144	57	tangible	tangible	ADJ
inlawrev-18087	144	58	personal	personal	ADJ
inlawrev-18087	144	59	property	property	NOUN
inlawrev-18087	144	60	in	in	ADP
inlawrev-18087	144	61	[	[	PUNCT
inlawrev-18087	144	62	the	the	DET
inlawrev-18087	144	63	acquirer	acquirer	NOUN
inlawrev-18087	144	64	’s	’s	PART
inlawrev-18087	144	65	business].”44	business].”44	NOUN
inlawrev-18087	145	1	the	the	DET
inlawrev-18087	145	2	ga	ga	PROPN
inlawrev-18087	145	3	defined	define	VERB
inlawrev-18087	145	4	recycling	recycling	NOUN
inlawrev-18087	145	5	as	as	ADP
inlawrev-18087	145	6	“	"	PUNCT
inlawrev-18087	145	7	the	the	DET
inlawrev-18087	145	8	processing	processing	NOUN
inlawrev-18087	145	9	of	of	ADP
inlawrev-18087	145	10	recycling	recycling	NOUN
inlawrev-18087	145	11	materials	material	NOUN
inlawrev-18087	145	12	and	and	CCONJ
inlawrev-18087	145	13	other	other	ADJ
inlawrev-18087	145	14	tangible	tangible	ADJ
inlawrev-18087	145	15	personal	personal	ADJ
inlawrev-18087	145	16	property	property	NOUN
inlawrev-18087	145	17	into	into	ADP
inlawrev-18087	145	18	a	a	DET
inlawrev-18087	145	19	product	product	NOUN
inlawrev-18087	145	20	for	for	ADP
inlawrev-18087	145	21	sale	sale	NOUN
inlawrev-18087	145	22	if	if	SCONJ
inlawrev-18087	145	23	the	the	DET
inlawrev-18087	145	24	product	product	NOUN
inlawrev-18087	145	25	is	be	AUX
inlawrev-18087	145	26	predominantly	predominantly	ADV
inlawrev-18087	145	27	composed	compose	VERB
inlawrev-18087	145	28	of	of	ADP
inlawrev-18087	145	29	recycling	recycle	VERB
inlawrev-18087	145	30	materials	material	NOUN
inlawrev-18087	145	31	.	.	PUNCT
inlawrev-18087	146	1	”45	”45	NOUN
inlawrev-18087	146	2	“	"	PUNCT
inlawrev-18087	146	3	transactions	transaction	NOUN
inlawrev-18087	146	4	involving	involve	VERB
inlawrev-18087	146	5	machinery	machinery	NOUN
inlawrev-18087	146	6	,	,	PUNCT
inlawrev-18087	146	7	tools	tool	NOUN
inlawrev-18087	146	8	,	,	PUNCT
inlawrev-18087	146	9	and	and	CCONJ
inlawrev-18087	146	10	equipment	equipment	NOUN
inlawrev-18087	146	11	are	be	AUX
inlawrev-18087	146	12	exempt	exempt	ADJ
inlawrev-18087	146	13	from	from	ADP
inlawrev-18087	146	14	the	the	DET
inlawrev-18087	146	15	gross	gross	ADJ
inlawrev-18087	146	16	retail	retail	ADJ
inlawrev-18087	146	17	tax	tax	NOUN
inlawrev-18087	146	18	if	if	SCONJ
inlawrev-18087	146	19	:	:	PUNCT
inlawrev-18087	146	20	(	(	PUNCT
inlawrev-18087	146	21	1	1	X
inlawrev-18087	146	22	)	)	PUNCT
inlawrev-18087	146	23	the	the	DET
inlawrev-18087	146	24	person	person	NOUN
inlawrev-18087	146	25	acquiring	acquire	VERB
inlawrev-18087	146	26	that	that	DET
inlawrev-18087	146	27	property	property	NOUN
inlawrev-18087	146	28	acquires	acquire	VERB
inlawrev-18087	146	29	it	it	PRON
inlawrev-18087	146	30	for	for	ADP
inlawrev-18087	146	31	direct	direct	ADJ
inlawrev-18087	146	32	use	use	NOUN
inlawrev-18087	146	33	in	in	ADP
inlawrev-18087	146	34	the	the	DET
inlawrev-18087	146	35	direct	direct	ADJ
inlawrev-18087	146	36	processing	processing	NOUN
inlawrev-18087	146	37	of	of	ADP
inlawrev-18087	146	38	recycling	recycling	NOUN
inlawrev-18087	146	39	materials	material	NOUN
inlawrev-18087	146	40	;	;	PUNCT
inlawrev-18087	146	41	and	and	CCONJ
inlawrev-18087	146	42	(	(	PUNCT
inlawrev-18087	146	43	2	2	X
inlawrev-18087	146	44	)	)	PUNCT
inlawrev-18087	146	45	the	the	DET
inlawrev-18087	146	46	person	person	NOUN
inlawrev-18087	146	47	acquiring	acquire	VERB
inlawrev-18087	146	48	that	that	DET
inlawrev-18087	146	49	property	property	NOUN
inlawrev-18087	146	50	is	be	AUX
inlawrev-18087	146	51	occupationally	occupationally	ADV
inlawrev-18087	146	52	engaged	engage	VERB
inlawrev-18087	146	53	in	in	ADP
inlawrev-18087	146	54	recycling	recycling	NOUN
inlawrev-18087	146	55	.	.	PUNCT
inlawrev-18087	147	1	”46	”46	VERB
inlawrev-18087	147	2	additionally	additionally	ADV
inlawrev-18087	147	3	:	:	PUNCT
inlawrev-18087	147	4	transactions	transaction	NOUN
inlawrev-18087	147	5	involving	involve	VERB
inlawrev-18087	147	6	recycling	recycling	NOUN
inlawrev-18087	147	7	materials	material	NOUN
inlawrev-18087	147	8	and	and	CCONJ
inlawrev-18087	147	9	other	other	ADJ
inlawrev-18087	147	10	tangible	tangible	ADJ
inlawrev-18087	147	11	personal	personal	ADJ
inlawrev-18087	147	12	property	property	NOUN
inlawrev-18087	147	13	to	to	PART
inlawrev-18087	147	14	be	be	AUX
inlawrev-18087	147	15	consumed	consume	VERB
inlawrev-18087	147	16	in	in	ADP
inlawrev-18087	147	17	the	the	DET
inlawrev-18087	147	18	processing	processing	NOUN
inlawrev-18087	147	19	of	of	ADP
inlawrev-18087	147	20	recycling	recycling	NOUN
inlawrev-18087	147	21	materials	material	NOUN
inlawrev-18087	147	22	or	or	CCONJ
inlawrev-18087	147	23	to	to	PART
inlawrev-18087	147	24	become	become	VERB
inlawrev-18087	147	25	a	a	DET
inlawrev-18087	147	26	part	part	NOUN
inlawrev-18087	147	27	of	of	ADP
inlawrev-18087	147	28	the	the	DET
inlawrev-18087	147	29	product	product	NOUN
inlawrev-18087	147	30	produced	produce	VERB
inlawrev-18087	147	31	by	by	ADP
inlawrev-18087	147	32	the	the	DET
inlawrev-18087	147	33	processing	processing	NOUN
inlawrev-18087	147	34	of	of	ADP
inlawrev-18087	147	35	recycling	recycling	NOUN
inlawrev-18087	147	36	materials	material	NOUN
inlawrev-18087	147	37	are	be	AUX
inlawrev-18087	147	38	exempt	exempt	ADJ
inlawrev-18087	147	39	from	from	ADP
inlawrev-18087	147	40	the	the	DET
inlawrev-18087	147	41	state	state	NOUN
inlawrev-18087	147	42	gross	gross	ADJ
inlawrev-18087	147	43	retail	retail	ADJ
inlawrev-18087	147	44	tax	tax	NOUN
inlawrev-18087	147	45	if	if	SCONJ
inlawrev-18087	147	46	:	:	PUNCT
inlawrev-18087	147	47	(	(	PUNCT
inlawrev-18087	147	48	1	1	X
inlawrev-18087	147	49	)	)	PUNCT
inlawrev-18087	147	50	the	the	DET
inlawrev-18087	147	51	person	person	NOUN
inlawrev-18087	147	52	acquiring	acquire	VERB
inlawrev-18087	147	53	that	that	DET
inlawrev-18087	147	54	property	property	NOUN
inlawrev-18087	147	55	acquires	acquire	VERB
inlawrev-18087	147	56	it	it	PRON
inlawrev-18087	147	57	for	for	ADP
inlawrev-18087	147	58	direct	direct	ADJ
inlawrev-18087	147	59	use	use	NOUN
inlawrev-18087	147	60	in	in	ADP
inlawrev-18087	147	61	the	the	DET
inlawrev-18087	147	62	direct	direct	ADJ
inlawrev-18087	147	63	processing	processing	NOUN
inlawrev-18087	147	64	of	of	ADP
inlawrev-18087	147	65	recycling	recycling	NOUN
inlawrev-18087	147	66	materials	material	NOUN
inlawrev-18087	147	67	;	;	PUNCT
inlawrev-18087	147	68	and	and	CCONJ
inlawrev-18087	147	69	(	(	PUNCT
inlawrev-18087	147	70	2	2	X
inlawrev-18087	147	71	)	)	PUNCT
inlawrev-18087	147	72	the	the	DET
inlawrev-18087	147	73	person	person	NOUN
inlawrev-18087	147	74	acquiring	acquire	VERB
inlawrev-18087	147	75	that	that	DET
inlawrev-18087	147	76	property	property	NOUN
inlawrev-18087	147	77	is	be	AUX
inlawrev-18087	147	78	occupationally	occupationally	ADV
inlawrev-18087	147	79	engaged	engage	VERB
inlawrev-18087	147	80	in	in	ADP
inlawrev-18087	147	81	recycling.47	recycling.47	PROPN
inlawrev-18087	147	82	in	in	ADP
inlawrev-18087	147	83	essence	essence	NOUN
inlawrev-18087	147	84	,	,	PUNCT
inlawrev-18087	147	85	the	the	DET
inlawrev-18087	147	86	double	double	ADJ
inlawrev-18087	147	87	direct	direct	ADJ
inlawrev-18087	147	88	exemption	exemption	NOUN
inlawrev-18087	147	89	has	have	AUX
inlawrev-18087	147	90	been	be	AUX
inlawrev-18087	147	91	extended	extend	VERB
inlawrev-18087	147	92	to	to	ADP
inlawrev-18087	147	93	recycling	recycling	NOUN
inlawrev-18087	147	94	.	.	PUNCT
inlawrev-18087	148	1	also	also	ADV
inlawrev-18087	148	2	,	,	PUNCT
inlawrev-18087	148	3	wrapping	wrap	VERB
inlawrev-18087	148	4	materials	material	NOUN
inlawrev-18087	148	5	and	and	CCONJ
inlawrev-18087	148	6	nonreturnable	nonreturnable	ADJ
inlawrev-18087	148	7	containers	container	NOUN
inlawrev-18087	148	8	are	be	AUX
inlawrev-18087	148	9	exempt	exempt	ADJ
inlawrev-18087	148	10	from	from	ADP
inlawrev-18087	148	11	sales	sale	NOUN
inlawrev-18087	148	12	and	and	CCONJ
inlawrev-18087	148	13	use	use	VERB
inlawrev-18087	148	14	tax	tax	NOUN
inlawrev-18087	148	15	if	if	SCONJ
inlawrev-18087	148	16	they	they	PRON
inlawrev-18087	148	17	are	be	AUX
inlawrev-18087	148	18	to	to	PART
inlawrev-18087	148	19	be	be	AUX
inlawrev-18087	148	20	used	use	VERB
inlawrev-18087	148	21	in	in	ADP
inlawrev-18087	148	22	shipping	ship	VERB
inlawrev-18087	148	23	tangible	tangible	ADJ
inlawrev-18087	148	24	personal	personal	ADJ
inlawrev-18087	148	25	property	property	NOUN
inlawrev-18087	148	26	that	that	PRON
inlawrev-18087	148	27	belongs	belong	VERB
inlawrev-18087	148	28	to	to	ADP
inlawrev-18087	148	29	someone	someone	PRON
inlawrev-18087	148	30	else	else	ADV
inlawrev-18087	148	31	,	,	PUNCT
inlawrev-18087	148	32	is	be	AUX
inlawrev-18087	148	33	processed	process	VERB
inlawrev-18087	148	34	for	for	ADP
inlawrev-18087	148	35	the	the	DET
inlawrev-18087	148	36	receiving	receive	VERB
inlawrev-18087	148	37	owner	owner	NOUN
inlawrev-18087	148	38	,	,	PUNCT
inlawrev-18087	148	39	and	and	CCONJ
inlawrev-18087	148	40	will	will	AUX
inlawrev-18087	148	41	be	be	AUX
inlawrev-18087	148	42	sold	sell	VERB
inlawrev-18087	148	43	by	by	ADP
inlawrev-18087	148	44	the	the	DET
inlawrev-18087	148	45	owner	owner	NOUN
inlawrev-18087	148	46	either	either	CCONJ
inlawrev-18087	148	47	as	as	ADP
inlawrev-18087	148	48	a	a	DET
inlawrev-18087	148	49	finished	finished	ADJ
inlawrev-18087	148	50	product	product	NOUN
inlawrev-18087	148	51	or	or	CCONJ
inlawrev-18087	148	52	as	as	ADP
inlawrev-18087	148	53	part	part	NOUN
inlawrev-18087	148	54	of	of	ADP
inlawrev-18087	148	55	the	the	DET
inlawrev-18087	148	56	owner	owner	NOUN
inlawrev-18087	148	57	’s	’s	PART
inlawrev-18087	148	58	tangible	tangible	ADJ
inlawrev-18087	148	59	personal	personal	PROPN
inlawrev-18087	148	60	property.48	property.48	NOUN
inlawrev-18087	148	61	in	in	ADP
inlawrev-18087	148	62	addition	addition	NOUN
inlawrev-18087	148	63	to	to	ADP
inlawrev-18087	148	64	the	the	DET
inlawrev-18087	148	65	double	double	ADJ
inlawrev-18087	148	66	direct	direct	ADJ
inlawrev-18087	148	67	test	test	NOUN
inlawrev-18087	148	68	for	for	ADP
inlawrev-18087	148	69	tangible	tangible	ADJ
inlawrev-18087	148	70	personal	personal	ADJ
inlawrev-18087	148	71	property	property	NOUN
inlawrev-18087	148	72	,	,	PUNCT
inlawrev-18087	148	73	indiana	indiana	PROPN
inlawrev-18087	148	74	code	code	PROPN
inlawrev-18087	148	75	section	section	PROPN
inlawrev-18087	148	76	6	6	NUM
inlawrev-18087	148	77	-	-	SYM
inlawrev-18087	148	78	2.5	2.5	NUM
inlawrev-18087	148	79	-	-	PUNCT
inlawrev-18087	148	80	4	4	NUM
inlawrev-18087	148	81	-	-	PUNCT
inlawrev-18087	148	82	5(c)(3	5(c)(3	NUM
inlawrev-18087	148	83	)	)	PUNCT
inlawrev-18087	148	84	exempts	exempt	VERB
inlawrev-18087	148	85	certain	certain	ADJ
inlawrev-18087	148	86	entities	entity	NOUN
inlawrev-18087	148	87	from	from	ADP
inlawrev-18087	148	88	sales	sale	NOUN
inlawrev-18087	148	89	and	and	CCONJ
inlawrev-18087	148	90	use	use	VERB
inlawrev-18087	148	91	tax	tax	NOUN
inlawrev-18087	148	92	for	for	ADP
inlawrev-18087	148	93	purchases	purchase	NOUN
inlawrev-18087	148	94	of	of	ADP
inlawrev-18087	148	95	electricity	electricity	NOUN
inlawrev-18087	148	96	or	or	CCONJ
inlawrev-18087	148	97	natural	natural	ADJ
inlawrev-18087	148	98	gas	gas	NOUN
inlawrev-18087	148	99	if	if	SCONJ
inlawrev-18087	148	100	the	the	DET
inlawrev-18087	148	101	purchases	purchase	NOUN
inlawrev-18087	148	102	are	be	AUX
inlawrev-18087	148	103	“	"	PUNCT
inlawrev-18087	148	104	an	an	DET
inlawrev-18087	148	105	essential	essential	ADJ
inlawrev-18087	148	106	and	and	CCONJ
inlawrev-18087	148	107	integral	integral	ADJ
inlawrev-18087	148	108	part	part	NOUN
inlawrev-18087	148	109	of	of	ADP
inlawrev-18087	148	110	an	an	DET
inlawrev-18087	148	111	integrated	integrate	VERB
inlawrev-18087	148	112	process	process	NOUN
inlawrev-18087	148	113	that	that	PRON
inlawrev-18087	148	114	produces	produce	VERB
inlawrev-18087	148	115	tangible	tangible	ADJ
inlawrev-18087	148	116	personal	personal	ADJ
inlawrev-18087	148	117	property	property	NOUN
inlawrev-18087	148	118	and	and	CCONJ
inlawrev-18087	148	119	those	those	DET
inlawrev-18087	148	120	sales	sale	NOUN
inlawrev-18087	148	121	are	be	AUX
inlawrev-18087	148	122	separately	separately	ADV
inlawrev-18087	148	123	metered	meter	VERB
inlawrev-18087	148	124	for	for	ADP
inlawrev-18087	148	125	the	the	DET
inlawrev-18087	148	126	excepted	except	VERB
inlawrev-18087	148	127	uses	use	NOUN
inlawrev-18087	148	128	listed	list	VERB
inlawrev-18087	148	129	in	in	ADP
inlawrev-18087	148	130	this	this	DET
inlawrev-18087	148	131	subdivision	subdivision	NOUN
inlawrev-18087	148	132	,	,	PUNCT
inlawrev-18087	148	133	or	or	CCONJ
inlawrev-18087	148	134	if	if	SCONJ
inlawrev-18087	148	135	those	those	DET
inlawrev-18087	148	136	sales	sale	NOUN
inlawrev-18087	148	137	are	be	AUX
inlawrev-18087	148	138	not	not	PART
inlawrev-18087	148	139	separately	separately	ADV
inlawrev-18087	148	140	metered	meter	VERB
inlawrev-18087	148	141	but	but	CCONJ
inlawrev-18087	148	142	are	be	AUX
inlawrev-18087	148	143	predominately	predominately	ADV
inlawrev-18087	148	144	used	use	VERB
inlawrev-18087	148	145	by	by	ADP
inlawrev-18087	148	146	the	the	DET
inlawrev-18087	148	147	purchaser	purchaser	NOUN
inlawrev-18087	148	148	for	for	ADP
inlawrev-18087	148	149	the	the	DET
inlawrev-18087	148	150	excepted	except	VERB
inlawrev-18087	148	151	uses	use	NOUN
inlawrev-18087	148	152	.	.	PUNCT
inlawrev-18087	149	1	”49	”49	ADP
inlawrev-18087	149	2	this	this	DET
inlawrev-18087	149	3	predominant	predominant	ADJ
inlawrev-18087	149	4	use	use	NOUN
inlawrev-18087	149	5	exemption	exemption	NOUN
inlawrev-18087	149	6	is	be	AUX
inlawrev-18087	149	7	similar	similar	ADJ
inlawrev-18087	149	8	to	to	ADP
inlawrev-18087	149	9	the	the	DET
inlawrev-18087	149	10	double	double	ADJ
inlawrev-18087	149	11	direct	direct	ADJ
inlawrev-18087	149	12	exemption	exemption	NOUN
inlawrev-18087	149	13	;	;	PUNCT
inlawrev-18087	149	14	it	it	PRON
inlawrev-18087	149	15	aims	aim	VERB
inlawrev-18087	149	16	to	to	PART
inlawrev-18087	149	17	prevent	prevent	VERB
inlawrev-18087	149	18	tax	tax	NOUN
inlawrev-18087	149	19	pyramiding	pyramiding	NOUN
inlawrev-18087	149	20	.	.	PUNCT
inlawrev-18087	150	1	under	under	ADP
inlawrev-18087	150	2	the	the	DET
inlawrev-18087	150	3	42	42	NUM
inlawrev-18087	150	4	.	.	PUNCT
inlawrev-18087	151	1	i	i	PRON
inlawrev-18087	151	2	d.	d.	PROPN
inlawrev-18087	151	3	§	§	PROPN
inlawrev-18087	151	4	6	6	NUM
inlawrev-18087	151	5	-	-	SYM
inlawrev-18087	151	6	2.5	2.5	NUM
inlawrev-18087	151	7	-	-	PUNCT
inlawrev-18087	151	8	5	5	NUM
inlawrev-18087	151	9	-	-	SYM
inlawrev-18087	151	10	30	30	NUM
inlawrev-18087	151	11	.	.	PUNCT
inlawrev-18087	152	1	43	43	NUM
inlawrev-18087	152	2	.	.	PUNCT
inlawrev-18087	153	1	i	i	PRON
inlawrev-18087	153	2	d.	d.	PROPN
inlawrev-18087	153	3	§	§	PROPN
inlawrev-18087	153	4	6	6	NUM
inlawrev-18087	153	5	-	-	SYM
inlawrev-18087	153	6	2.5	2.5	NUM
inlawrev-18087	153	7	-	-	PUNCT
inlawrev-18087	153	8	5	5	NUM
inlawrev-18087	153	9	-	-	PUNCT
inlawrev-18087	153	10	5.1(b	5.1(b	NUM
inlawrev-18087	153	11	)	)	PUNCT
inlawrev-18087	153	12	.	.	PUNCT
inlawrev-18087	154	1	44	44	NUM
inlawrev-18087	154	2	.	.	PUNCT
inlawrev-18087	155	1	i	i	PRON
inlawrev-18087	155	2	d.	d.	PROPN
inlawrev-18087	155	3	45	45	NUM
inlawrev-18087	155	4	.	.	PUNCT
inlawrev-18087	156	1	i	i	PRON
inlawrev-18087	156	2	d.	d.	PROPN
inlawrev-18087	156	3	§	§	PROPN
inlawrev-18087	156	4	6	6	NUM
inlawrev-18087	156	5	-	-	SYM
inlawrev-18087	156	6	2.5	2.5	NUM
inlawrev-18087	156	7	-	-	PUNCT
inlawrev-18087	156	8	5	5	NUM
inlawrev-18087	156	9	-	-	PUNCT
inlawrev-18087	156	10	45.8(a	45.8(a	NUM
inlawrev-18087	156	11	)	)	PUNCT
inlawrev-18087	156	12	.	.	PUNCT
inlawrev-18087	157	1	46	46	NUM
inlawrev-18087	157	2	.	.	PUNCT
inlawrev-18087	158	1	i	i	PRON
inlawrev-18087	158	2	d.	d.	PROPN
inlawrev-18087	158	3	§	§	PROPN
inlawrev-18087	158	4	6	6	NUM
inlawrev-18087	158	5	-	-	SYM
inlawrev-18087	158	6	2.5	2.5	NUM
inlawrev-18087	158	7	-	-	PUNCT
inlawrev-18087	158	8	5	5	NUM
inlawrev-18087	158	9	-	-	SYM
inlawrev-18087	158	10	45.8	45.8	NUM
inlawrev-18087	158	11	.	.	PUNCT
inlawrev-18087	159	1	47	47	NUM
inlawrev-18087	159	2	.	.	PUNCT
inlawrev-18087	160	1	i	i	PRON
inlawrev-18087	160	2	d.	d.	PROPN
inlawrev-18087	160	3	48	48	NUM
inlawrev-18087	160	4	.	.	PUNCT
inlawrev-18087	161	1	i	i	PRON
inlawrev-18087	161	2	d.	d.	PROPN
inlawrev-18087	161	3	§	§	PROPN
inlawrev-18087	161	4	6	6	NUM
inlawrev-18087	161	5	-	-	SYM
inlawrev-18087	161	6	2.5	2.5	NUM
inlawrev-18087	161	7	-	-	PUNCT
inlawrev-18087	161	8	5	5	NUM
inlawrev-18087	161	9	-	-	SYM
inlawrev-18087	161	10	9	9	NUM
inlawrev-18087	161	11	.	.	NOUN
inlawrev-18087	161	12	49	49	NUM
inlawrev-18087	161	13	.	.	PUNCT
inlawrev-18087	162	1	ind	ind	PROPN
inlawrev-18087	162	2	.	.	PUNCT
inlawrev-18087	163	1	code	code	PROPN
inlawrev-18087	163	2	§	§	PROPN
inlawrev-18087	163	3	6	6	NUM
inlawrev-18087	163	4	-	-	SYM
inlawrev-18087	163	5	2.5	2.5	NUM
inlawrev-18087	163	6	-	-	PUNCT
inlawrev-18087	163	7	4	4	NUM
inlawrev-18087	163	8	-	-	SYM
inlawrev-18087	163	9	5(c)(3	5(c)(3	NUM
inlawrev-18087	163	10	)	)	PUNCT
inlawrev-18087	163	11	(	(	PUNCT
inlawrev-18087	163	12	2012	2012	NUM
inlawrev-18087	163	13	)	)	PUNCT
inlawrev-18087	163	14	.	.	PUNCT
inlawrev-18087	164	1	2013	2013	NUM
inlawrev-18087	164	2	]	]	PUNCT
inlawrev-18087	164	3	taxation	taxation	NOUN
inlawrev-18087	164	4	1241	1241	NUM
inlawrev-18087	164	5	statutory	statutory	ADJ
inlawrev-18087	164	6	modification	modification	NOUN
inlawrev-18087	164	7	,	,	PUNCT
inlawrev-18087	164	8	a	a	DET
inlawrev-18087	164	9	power	power	NOUN
inlawrev-18087	164	10	company	company	NOUN
inlawrev-18087	164	11	or	or	CCONJ
inlawrev-18087	164	12	an	an	DET
inlawrev-18087	164	13	entity	entity	NOUN
inlawrev-18087	164	14	acting	act	VERB
inlawrev-18087	164	15	as	as	ADP
inlawrev-18087	164	16	a	a	DET
inlawrev-18087	164	17	public	public	ADJ
inlawrev-18087	164	18	utility	utility	NOUN
inlawrev-18087	164	19	is	be	AUX
inlawrev-18087	164	20	not	not	PART
inlawrev-18087	164	21	acting	act	VERB
inlawrev-18087	164	22	as	as	ADP
inlawrev-18087	164	23	a	a	DET
inlawrev-18087	164	24	retail	retail	ADJ
inlawrev-18087	164	25	merchant	merchant	NOUN
inlawrev-18087	164	26	when	when	SCONJ
inlawrev-18087	164	27	it	it	PRON
inlawrev-18087	164	28	sells	sell	VERB
inlawrev-18087	164	29	power	power	NOUN
inlawrev-18087	164	30	to	to	ADP
inlawrev-18087	164	31	entities	entity	NOUN
inlawrev-18087	164	32	engaged	engage	VERB
inlawrev-18087	164	33	in	in	ADP
inlawrev-18087	164	34	processing	processing	NOUN
inlawrev-18087	164	35	,	,	PUNCT
inlawrev-18087	164	36	refining	refining	NOUN
inlawrev-18087	164	37	,	,	PUNCT
inlawrev-18087	164	38	recycling	recycling	NOUN
inlawrev-18087	164	39	,	,	PUNCT
inlawrev-18087	164	40	floriculture	floriculture	NOUN
inlawrev-18087	164	41	,	,	PUNCT
inlawrev-18087	164	42	and	and	CCONJ
inlawrev-18087	164	43	arboriculture.50	arboriculture.50	PROPN
inlawrev-18087	164	44	there	there	PRON
inlawrev-18087	164	45	were	be	VERB
inlawrev-18087	164	46	additional	additional	ADJ
inlawrev-18087	164	47	changes	change	NOUN
inlawrev-18087	164	48	to	to	ADP
inlawrev-18087	164	49	the	the	DET
inlawrev-18087	164	50	gross	gross	ADJ
inlawrev-18087	164	51	retail	retail	ADJ
inlawrev-18087	164	52	tax	tax	NOUN
inlawrev-18087	164	53	as	as	SCONJ
inlawrev-18087	164	54	it	it	PRON
inlawrev-18087	164	55	relates	relate	VERB
inlawrev-18087	164	56	to	to	ADP
inlawrev-18087	164	57	energy	energy	NOUN
inlawrev-18087	164	58	purchases	purchase	NOUN
inlawrev-18087	164	59	.	.	PUNCT
inlawrev-18087	165	1	vendors	vendor	NOUN
inlawrev-18087	165	2	of	of	ADP
inlawrev-18087	165	3	e85	e85	NOUN
inlawrev-18087	165	4	ethanol51	ethanol51	NOUN
inlawrev-18087	165	5	may	may	AUX
inlawrev-18087	165	6	no	no	ADV
inlawrev-18087	165	7	longer	long	ADV
inlawrev-18087	165	8	use	use	VERB
inlawrev-18087	165	9	an	an	DET
inlawrev-18087	165	10	eighteen	eighteen	NUM
inlawrev-18087	165	11	-	-	PUNCT
inlawrev-18087	165	12	cent	cent	NOUN
inlawrev-18087	165	13	per	per	ADP
inlawrev-18087	165	14	gallon	gallon	NOUN
inlawrev-18087	165	15	deduction	deduction	NOUN
inlawrev-18087	165	16	for	for	ADP
inlawrev-18087	165	17	the	the	DET
inlawrev-18087	165	18	amount	amount	NOUN
inlawrev-18087	165	19	of	of	ADP
inlawrev-18087	165	20	e85	e85	NOUN
inlawrev-18087	165	21	ethanol	ethanol	NOUN
inlawrev-18087	165	22	they	they	PRON
inlawrev-18087	165	23	sell	sell	VERB
inlawrev-18087	165	24	at	at	ADP
inlawrev-18087	165	25	retail.52	retail.52	ADV
inlawrev-18087	165	26	previously	previously	ADV
inlawrev-18087	165	27	,	,	PUNCT
inlawrev-18087	165	28	the	the	DET
inlawrev-18087	165	29	credit	credit	NOUN
inlawrev-18087	165	30	was	be	AUX
inlawrev-18087	165	31	to	to	PART
inlawrev-18087	165	32	extend	extend	VERB
inlawrev-18087	165	33	until	until	ADP
inlawrev-18087	165	34	june	june	PROPN
inlawrev-18087	165	35	30	30	NUM
inlawrev-18087	165	36	,	,	PUNCT
inlawrev-18087	165	37	2020.53	2020.53	NUM
inlawrev-18087	165	38	families	family	NOUN
inlawrev-18087	165	39	who	who	PRON
inlawrev-18087	165	40	participate	participate	VERB
inlawrev-18087	165	41	in	in	ADP
inlawrev-18087	165	42	the	the	DET
inlawrev-18087	165	43	low	low	ADJ
inlawrev-18087	165	44	income	income	NOUN
inlawrev-18087	165	45	home	home	NOUN
inlawrev-18087	165	46	energy	energy	NOUN
inlawrev-18087	165	47	assistance	assistance	NOUN
inlawrev-18087	165	48	program	program	NOUN
inlawrev-18087	165	49	(	(	PUNCT
inlawrev-18087	165	50	“	"	PUNCT
inlawrev-18087	165	51	liheap	liheap	PROPN
inlawrev-18087	165	52	”	"	PUNCT
inlawrev-18087	165	53	)	)	PUNCT
inlawrev-18087	165	54	are	be	AUX
inlawrev-18087	165	55	no	no	ADV
inlawrev-18087	165	56	longer	long	ADV
inlawrev-18087	165	57	eligible	eligible	ADJ
inlawrev-18087	165	58	for	for	ADP
inlawrev-18087	165	59	a	a	DET
inlawrev-18087	165	60	retail	retail	ADJ
inlawrev-18087	165	61	tax	tax	NOUN
inlawrev-18087	165	62	exemption	exemption	NOUN
inlawrev-18087	165	63	on	on	ADP
inlawrev-18087	165	64	purchases	purchase	NOUN
inlawrev-18087	165	65	of	of	ADP
inlawrev-18087	165	66	electricity	electricity	NOUN
inlawrev-18087	165	67	or	or	CCONJ
inlawrev-18087	165	68	natural	natural	ADJ
inlawrev-18087	165	69	gas,54	gas,54	NOUN
inlawrev-18087	165	70	and	and	CCONJ
inlawrev-18087	165	71	utility	utility	NOUN
inlawrev-18087	165	72	companies	company	NOUN
inlawrev-18087	165	73	providing	provide	VERB
inlawrev-18087	165	74	services	service	NOUN
inlawrev-18087	165	75	under	under	ADP
inlawrev-18087	165	76	the	the	DET
inlawrev-18087	165	77	liheap	liheap	NOUN
inlawrev-18087	165	78	must	must	AUX
inlawrev-18087	165	79	now	now	ADV
inlawrev-18087	165	80	collect	collect	VERB
inlawrev-18087	165	81	and	and	CCONJ
inlawrev-18087	165	82	remit	remit	VERB
inlawrev-18087	165	83	retail	retail	ADJ
inlawrev-18087	165	84	taxes	taxis	NOUN
inlawrev-18087	165	85	from	from	ADP
inlawrev-18087	165	86	their	their	PRON
inlawrev-18087	165	87	participating	participate	VERB
inlawrev-18087	165	88	customers.55	customers.55	NOUN
inlawrev-18087	165	89	aircraft	aircraft	NOUN
inlawrev-18087	165	90	servicers	servicer	NOUN
inlawrev-18087	165	91	and	and	CCONJ
inlawrev-18087	165	92	manufacturers	manufacturer	NOUN
inlawrev-18087	165	93	were	be	AUX
inlawrev-18087	165	94	subject	subject	ADJ
inlawrev-18087	165	95	to	to	ADP
inlawrev-18087	165	96	several	several	ADJ
inlawrev-18087	165	97	changes	change	NOUN
inlawrev-18087	165	98	in	in	ADP
inlawrev-18087	165	99	the	the	DET
inlawrev-18087	165	100	gross	gross	ADJ
inlawrev-18087	165	101	retail	retail	ADJ
inlawrev-18087	165	102	tax	tax	NOUN
inlawrev-18087	165	103	.	.	PUNCT
inlawrev-18087	166	1	manufacturers	manufacturer	NOUN
inlawrev-18087	166	2	doing	do	VERB
inlawrev-18087	166	3	completion	completion	NOUN
inlawrev-18087	166	4	work	work	NOUN
inlawrev-18087	166	5	for	for	SCONJ
inlawrev-18087	166	6	aircraft	aircraft	NOUN
inlawrev-18087	166	7	to	to	PART
inlawrev-18087	166	8	be	be	AUX
inlawrev-18087	166	9	located	locate	VERB
inlawrev-18087	166	10	outside	outside	ADP
inlawrev-18087	166	11	of	of	ADP
inlawrev-18087	166	12	indiana	indiana	PROPN
inlawrev-18087	166	13	are	be	AUX
inlawrev-18087	166	14	not	not	PART
inlawrev-18087	166	15	subject	subject	ADJ
inlawrev-18087	166	16	to	to	AUX
inlawrev-18087	166	17	use	use	VERB
inlawrev-18087	166	18	tax	tax	NOUN
inlawrev-18087	166	19	on	on	ADP
inlawrev-18087	166	20	their	their	PRON
inlawrev-18087	166	21	purchases	purchase	NOUN
inlawrev-18087	166	22	of	of	ADP
inlawrev-18087	166	23	tangible	tangible	ADJ
inlawrev-18087	166	24	personal	personal	ADJ
inlawrev-18087	166	25	property	property	NOUN
inlawrev-18087	166	26	used	use	VERB
inlawrev-18087	166	27	in	in	ADP
inlawrev-18087	166	28	the	the	DET
inlawrev-18087	166	29	completion	completion	NOUN
inlawrev-18087	166	30	work,56	work,56	NOUN
inlawrev-18087	166	31	nor	nor	CCONJ
inlawrev-18087	166	32	is	be	AUX
inlawrev-18087	166	33	the	the	DET
inlawrev-18087	166	34	completion	completion	NOUN
inlawrev-18087	166	35	work	work	NOUN
inlawrev-18087	166	36	itself	itself	PRON
inlawrev-18087	166	37	subject	subject	ADJ
inlawrev-18087	166	38	to	to	ADP
inlawrev-18087	166	39	use	use	VERB
inlawrev-18087	166	40	tax	tax	NOUN
inlawrev-18087	166	41	under	under	ADP
inlawrev-18087	166	42	certain	certain	ADJ
inlawrev-18087	166	43	circumstances.57	circumstances.57	PROPN
inlawrev-18087	166	44	completion	completion	NOUN
inlawrev-18087	166	45	work	work	NOUN
inlawrev-18087	166	46	is	be	AUX
inlawrev-18087	166	47	defined	define	VERB
inlawrev-18087	166	48	as	as	ADP
inlawrev-18087	166	49	the	the	DET
inlawrev-18087	166	50	addition	addition	NOUN
inlawrev-18087	166	51	of	of	ADP
inlawrev-18087	166	52	tangible	tangible	ADJ
inlawrev-18087	166	53	personal	personal	ADJ
inlawrev-18087	166	54	property	property	NOUN
inlawrev-18087	166	55	to	to	ADP
inlawrev-18087	166	56	or	or	CCONJ
inlawrev-18087	166	57	reconfiguration	reconfiguration	NOUN
inlawrev-18087	166	58	of	of	ADP
inlawrev-18087	166	59	the	the	DET
inlawrev-18087	166	60	interior	interior	NOUN
inlawrev-18087	166	61	of	of	ADP
inlawrev-18087	166	62	an	an	DET
inlawrev-18087	166	63	aircraft	aircraft	NOUN
inlawrev-18087	166	64	,	,	PUNCT
inlawrev-18087	166	65	if	if	SCONJ
inlawrev-18087	166	66	the	the	DET
inlawrev-18087	166	67	work	work	NOUN
inlawrev-18087	166	68	requires	require	VERB
inlawrev-18087	166	69	the	the	DET
inlawrev-18087	166	70	issuance	issuance	NOUN
inlawrev-18087	166	71	of	of	ADP
inlawrev-18087	166	72	an	an	DET
inlawrev-18087	166	73	airworthiness	airworthiness	NOUN
inlawrev-18087	166	74	certificate	certificate	NOUN
inlawrev-18087	166	75	from	from	ADP
inlawrev-18087	166	76	the	the	DET
inlawrev-18087	166	77	:	:	PUNCT
inlawrev-18087	166	78	(	(	PUNCT
inlawrev-18087	166	79	a	a	X
inlawrev-18087	166	80	)	)	PUNCT
inlawrev-18087	166	81	federal	federal	ADJ
inlawrev-18087	166	82	aviation	aviation	NOUN
inlawrev-18087	166	83	administration	administration	NOUN
inlawrev-18087	166	84	;	;	PUNCT
inlawrev-18087	166	85	or	or	CCONJ
inlawrev-18087	166	86	(	(	PUNCT
inlawrev-18087	166	87	b	b	NOUN
inlawrev-18087	166	88	)	)	PUNCT
inlawrev-18087	166	89	equivalent	equivalent	ADJ
inlawrev-18087	166	90	foreign	foreign	ADJ
inlawrev-18087	166	91	regulatory	regulatory	ADJ
inlawrev-18087	166	92	authority	authority	NOUN
inlawrev-18087	166	93	;	;	PUNCT
inlawrev-18087	166	94	due	due	ADP
inlawrev-18087	166	95	to	to	ADP
inlawrev-18087	166	96	the	the	DET
inlawrev-18087	166	97	change	change	NOUN
inlawrev-18087	166	98	in	in	ADP
inlawrev-18087	166	99	the	the	DET
inlawrev-18087	166	100	type	type	NOUN
inlawrev-18087	166	101	certification	certification	NOUN
inlawrev-18087	166	102	basis	basis	NOUN
inlawrev-18087	166	103	of	of	ADP
inlawrev-18087	166	104	the	the	DET
inlawrev-18087	166	105	aircraft	aircraft	NOUN
inlawrev-18087	166	106	resulting	result	VERB
inlawrev-18087	166	107	from	from	ADP
inlawrev-18087	166	108	the	the	DET
inlawrev-18087	166	109	addition	addition	NOUN
inlawrev-18087	166	110	to	to	ADP
inlawrev-18087	166	111	or	or	CCONJ
inlawrev-18087	166	112	reconfiguration	reconfiguration	NOUN
inlawrev-18087	166	113	of	of	ADP
inlawrev-18087	166	114	the	the	DET
inlawrev-18087	166	115	interior	interior	NOUN
inlawrev-18087	166	116	of	of	ADP
inlawrev-18087	166	117	the	the	DET
inlawrev-18087	166	118	aircraft.58	aircraft.58	NOUN
inlawrev-18087	166	119	in	in	ADP
inlawrev-18087	166	120	essence	essence	NOUN
inlawrev-18087	166	121	,	,	PUNCT
inlawrev-18087	166	122	this	this	PRON
inlawrev-18087	166	123	clarifies	clarify	VERB
inlawrev-18087	166	124	that	that	SCONJ
inlawrev-18087	166	125	manufacturers	manufacturer	NOUN
inlawrev-18087	166	126	doing	do	VERB
inlawrev-18087	166	127	completion	completion	NOUN
inlawrev-18087	166	128	work	work	NOUN
inlawrev-18087	166	129	are	be	AUX
inlawrev-18087	166	130	akin	akin	ADJ
inlawrev-18087	166	131	to	to	ADP
inlawrev-18087	166	132	manufacturers	manufacturer	NOUN
inlawrev-18087	166	133	refurbishing	refurbishing	NOUN
inlawrev-18087	166	134	,	,	PUNCT
inlawrev-18087	166	135	repairing	repair	VERB
inlawrev-18087	166	136	,	,	PUNCT
inlawrev-18087	166	137	and	and	CCONJ
inlawrev-18087	166	138	remanufacturing	remanufacture	VERB
inlawrev-18087	166	139	aircraft	aircraft	NOUN
inlawrev-18087	166	140	that	that	PRON
inlawrev-18087	166	141	would	would	AUX
inlawrev-18087	166	142	be	be	AUX
inlawrev-18087	166	143	located	locate	VERB
inlawrev-18087	166	144	outside	outside	ADP
inlawrev-18087	166	145	indiana	indiana	PROPN
inlawrev-18087	166	146	,	,	PUNCT
inlawrev-18087	166	147	whose	whose	DET
inlawrev-18087	166	148	purchases	purchase	NOUN
inlawrev-18087	166	149	were	be	AUX
inlawrev-18087	166	150	already	already	ADV
inlawrev-18087	166	151	exempt	exempt	ADJ
inlawrev-18087	166	152	from	from	ADP
inlawrev-18087	166	153	use	use	NOUN
inlawrev-18087	166	154	tax.59	tax.59	NOUN
inlawrev-18087	166	155	this	this	PRON
inlawrev-18087	166	156	is	be	AUX
inlawrev-18087	166	157	consistent	consistent	ADJ
inlawrev-18087	166	158	with	with	ADP
inlawrev-18087	166	159	the	the	DET
inlawrev-18087	166	160	legislative	legislative	ADJ
inlawrev-18087	166	161	intent	intent	NOUN
inlawrev-18087	166	162	,	,	PUNCT
inlawrev-18087	166	163	which	which	PRON
inlawrev-18087	166	164	was	be	AUX
inlawrev-18087	166	165	to	to	PART
inlawrev-18087	166	166	clarify	clarify	VERB
inlawrev-18087	166	167	that	that	SCONJ
inlawrev-18087	166	168	completion	completion	NOUN
inlawrev-18087	166	169	work	work	NOUN
inlawrev-18087	166	170	should	should	AUX
inlawrev-18087	166	171	be	be	AUX
inlawrev-18087	166	172	treated	treat	VERB
inlawrev-18087	166	173	like	like	ADP
inlawrev-18087	166	174	refurbishing	refurbishing	NOUN
inlawrev-18087	166	175	,	,	PUNCT
inlawrev-18087	166	176	repairing	repair	VERB
inlawrev-18087	166	177	,	,	PUNCT
inlawrev-18087	166	178	and	and	CCONJ
inlawrev-18087	166	179	remanufacturing	remanufacturing	NOUN
inlawrev-18087	166	180	,	,	PUNCT
inlawrev-18087	166	181	rather	rather	ADV
inlawrev-18087	166	182	than	than	ADP
inlawrev-18087	166	183	to	to	PART
inlawrev-18087	166	184	create	create	VERB
inlawrev-18087	166	185	a	a	DET
inlawrev-18087	166	186	new	new	ADJ
inlawrev-18087	166	187	category	category	NOUN
inlawrev-18087	166	188	of	of	ADP
inlawrev-18087	166	189	exempt	exempt	ADJ
inlawrev-18087	166	190	activities.60	activities.60	NOUN
inlawrev-18087	166	191	like	like	ADP
inlawrev-18087	166	192	those	those	DET
inlawrev-18087	166	193	exempt	exempt	ADJ
inlawrev-18087	166	194	activities	activity	NOUN
inlawrev-18087	166	195	,	,	PUNCT
inlawrev-18087	166	196	the	the	DET
inlawrev-18087	166	197	aircraft	aircraft	NOUN
inlawrev-18087	166	198	must	must	AUX
inlawrev-18087	166	199	be	be	AUX
inlawrev-18087	166	200	delivered	deliver	VERB
inlawrev-18087	166	201	to	to	ADP
inlawrev-18087	166	202	indiana	indiana	PROPN
inlawrev-18087	166	203	solely	solely	ADV
inlawrev-18087	166	204	for	for	ADP
inlawrev-18087	166	205	completion	completion	NOUN
inlawrev-18087	166	206	work	work	NOUN
inlawrev-18087	166	207	and	and	CCONJ
inlawrev-18087	166	208	must	must	AUX
inlawrev-18087	166	209	be	be	AUX
inlawrev-18087	166	210	50	50	NUM
inlawrev-18087	166	211	.	.	PUNCT
inlawrev-18087	167	1	i	i	PRON
inlawrev-18087	167	2	d.	d.	PROPN
inlawrev-18087	167	3	51	51	NUM
inlawrev-18087	167	4	.	.	PUNCT
inlawrev-18087	168	1	a	a	DET
inlawrev-18087	168	2	partial	partial	ADJ
inlawrev-18087	168	3	gasoline	gasoline	NOUN
inlawrev-18087	168	4	substitute	substitute	NOUN
inlawrev-18087	168	5	that	that	PRON
inlawrev-18087	168	6	is	be	AUX
inlawrev-18087	168	7	85	85	NUM
inlawrev-18087	168	8	%	%	NOUN
inlawrev-18087	168	9	ethanol	ethanol	NOUN
inlawrev-18087	168	10	,	,	PUNCT
inlawrev-18087	168	11	15	15	NUM
inlawrev-18087	168	12	%	%	NOUN
inlawrev-18087	168	13	gasoline	gasoline	NOUN
inlawrev-18087	168	14	.	.	PUNCT
inlawrev-18087	169	1	52	52	NUM
inlawrev-18087	169	2	.	.	PUNCT
inlawrev-18087	170	1	ind	ind	PROPN
inlawrev-18087	170	2	.	.	PUNCT
inlawrev-18087	171	1	code	code	PROPN
inlawrev-18087	171	2	§	§	PROPN
inlawrev-18087	171	3	6	6	NUM
inlawrev-18087	171	4	-	-	SYM
inlawrev-18087	171	5	2.5	2.5	NUM
inlawrev-18087	171	6	-	-	PUNCT
inlawrev-18087	171	7	7	7	NUM
inlawrev-18087	171	8	-	-	SYM
inlawrev-18087	171	9	5	5	NUM
inlawrev-18087	171	10	(	(	PUNCT
inlawrev-18087	171	11	2013	2013	NUM
inlawrev-18087	171	12	)	)	PUNCT
inlawrev-18087	171	13	.	.	PUNCT
inlawrev-18087	172	1	see	see	VERB
inlawrev-18087	172	2	also	also	ADV
inlawrev-18087	172	3	agriculture	agriculture	NOUN
inlawrev-18087	172	4	—	—	PUNCT
inlawrev-18087	172	5	animals	animal	NOUN
inlawrev-18087	172	6	—	—	PUNCT
inlawrev-18087	172	7	rules	rule	NOUN
inlawrev-18087	172	8	and	and	CCONJ
inlawrev-18087	172	9	regulations	regulation	NOUN
inlawrev-18087	172	10	,	,	PUNCT
inlawrev-18087	172	11	2012	2012	NUM
inlawrev-18087	172	12	ind	ind	NOUN
inlawrev-18087	172	13	.	.	PUNCT
inlawrev-18087	173	1	legis	legis	PROPN
inlawrev-18087	173	2	.	.	PUNCT
inlawrev-18087	174	1	serv	serv	PROPN
inlawrev-18087	174	2	.	.	PUNCT
inlawrev-18087	175	1	p.l	p.l	PROPN
inlawrev-18087	175	2	.	.	PROPN
inlawrev-18087	176	1	98	98	NUM
inlawrev-18087	176	2	-	-	SYM
inlawrev-18087	176	3	2012	2012	NUM
inlawrev-18087	176	4	(	(	PUNCT
inlawrev-18087	176	5	h.e.a	h.e.a	NOUN
inlawrev-18087	176	6	.	.	NOUN
inlawrev-18087	176	7	1128	1128	NUM
inlawrev-18087	176	8	)	)	PUNCT
inlawrev-18087	176	9	(	(	PUNCT
inlawrev-18087	176	10	west	west	NOUN
inlawrev-18087	176	11	)	)	PUNCT
inlawrev-18087	176	12	.	.	PUNCT
inlawrev-18087	177	1	53	53	NUM
inlawrev-18087	177	2	.	.	PUNCT
inlawrev-18087	178	1	ind	ind	PROPN
inlawrev-18087	178	2	.	.	PUNCT
inlawrev-18087	179	1	code	code	PROPN
inlawrev-18087	179	2	§	§	PROPN
inlawrev-18087	179	3	6	6	NUM
inlawrev-18087	179	4	-	-	SYM
inlawrev-18087	179	5	2.5	2.5	NUM
inlawrev-18087	179	6	-	-	PUNCT
inlawrev-18087	179	7	7	7	NUM
inlawrev-18087	179	8	-	-	SYM
inlawrev-18087	179	9	5	5	NUM
inlawrev-18087	179	10	(	(	PUNCT
inlawrev-18087	179	11	2011	2011	NUM
inlawrev-18087	179	12	)	)	PUNCT
inlawrev-18087	179	13	.	.	PUNCT
inlawrev-18087	180	1	54	54	NUM
inlawrev-18087	180	2	.	.	PUNCT
inlawrev-18087	181	1	appropriations	appropriation	NOUN
inlawrev-18087	181	2	—	—	PUNCT
inlawrev-18087	181	3	mortgages	mortgage	NOUN
inlawrev-18087	181	4	—	—	PUNCT
inlawrev-18087	181	5	funds	fund	NOUN
inlawrev-18087	181	6	,	,	PUNCT
inlawrev-18087	181	7	2012	2012	NUM
inlawrev-18087	181	8	ind	ind	NOUN
inlawrev-18087	181	9	.	.	PUNCT
inlawrev-18087	182	1	legis	legis	PROPN
inlawrev-18087	182	2	.	.	PUNCT
inlawrev-18087	183	1	serv	serv	PROPN
inlawrev-18087	183	2	.	.	PUNCT
inlawrev-18087	184	1	p.l	p.l	PROPN
inlawrev-18087	184	2	.	.	PROPN
inlawrev-18087	185	1	58	58	NUM
inlawrev-18087	185	2	-	-	SYM
inlawrev-18087	185	3	2012	2012	NUM
inlawrev-18087	185	4	(	(	PUNCT
inlawrev-18087	185	5	h.e.a	h.e.a	NOUN
inlawrev-18087	185	6	.	.	NOUN
inlawrev-18087	185	7	1141	1141	NUM
inlawrev-18087	185	8	)	)	PUNCT
inlawrev-18087	185	9	(	(	PUNCT
inlawrev-18087	185	10	west	west	NOUN
inlawrev-18087	185	11	)	)	PUNCT
inlawrev-18087	185	12	.	.	PUNCT
inlawrev-18087	186	1	55	55	NUM
inlawrev-18087	186	2	.	.	PUNCT
inlawrev-18087	187	1	ind	ind	PROPN
inlawrev-18087	187	2	.	.	PUNCT
inlawrev-18087	188	1	code	code	PROPN
inlawrev-18087	188	2	§	§	PROPN
inlawrev-18087	188	3	6	6	NUM
inlawrev-18087	188	4	-	-	SYM
inlawrev-18087	188	5	2.5	2.5	NUM
inlawrev-18087	188	6	-	-	PUNCT
inlawrev-18087	188	7	4	4	NUM
inlawrev-18087	188	8	-	-	SYM
inlawrev-18087	188	9	5	5	NUM
inlawrev-18087	188	10	(	(	PUNCT
inlawrev-18087	188	11	2013	2013	NUM
inlawrev-18087	188	12	)	)	PUNCT
inlawrev-18087	188	13	.	.	PUNCT
inlawrev-18087	189	1	56	56	NUM
inlawrev-18087	189	2	.	.	PUNCT
inlawrev-18087	190	1	i	i	PRON
inlawrev-18087	190	2	d.	d.	PROPN
inlawrev-18087	190	3	§	§	PROPN
inlawrev-18087	190	4	6	6	NUM
inlawrev-18087	190	5	-	-	SYM
inlawrev-18087	190	6	2.5	2.5	NUM
inlawrev-18087	190	7	-	-	PUNCT
inlawrev-18087	190	8	3	3	NUM
inlawrev-18087	190	9	-	-	SYM
inlawrev-18087	190	10	2	2	NUM
inlawrev-18087	190	11	.	.	NOUN
inlawrev-18087	190	12	57	57	NUM
inlawrev-18087	190	13	.	.	PUNCT
inlawrev-18087	191	1	i	i	PRON
inlawrev-18087	191	2	d.	d.	PROPN
inlawrev-18087	191	3	§	§	PROPN
inlawrev-18087	191	4	6	6	NUM
inlawrev-18087	191	5	-	-	SYM
inlawrev-18087	191	6	2.5	2.5	NUM
inlawrev-18087	191	7	-	-	PUNCT
inlawrev-18087	191	8	5	5	NUM
inlawrev-18087	191	9	-	-	SYM
inlawrev-18087	191	10	42	42	NUM
inlawrev-18087	191	11	.	.	PUNCT
inlawrev-18087	192	1	58	58	NUM
inlawrev-18087	192	2	.	.	PUNCT
inlawrev-18087	193	1	i	i	PRON
inlawrev-18087	193	2	d.	d.	PROPN
inlawrev-18087	193	3	§	§	PROPN
inlawrev-18087	193	4	6	6	NUM
inlawrev-18087	193	5	-	-	SYM
inlawrev-18087	193	6	2.5	2.5	NUM
inlawrev-18087	193	7	-	-	PUNCT
inlawrev-18087	193	8	3	3	NUM
inlawrev-18087	193	9	-	-	SYM
inlawrev-18087	193	10	2	2	NUM
inlawrev-18087	193	11	.	.	NOUN
inlawrev-18087	193	12	59	59	NUM
inlawrev-18087	193	13	.	.	PUNCT
inlawrev-18087	194	1	i	i	PRON
inlawrev-18087	194	2	d.	d.	PROPN
inlawrev-18087	194	3	60	60	NUM
inlawrev-18087	194	4	.	.	PUNCT
inlawrev-18087	195	1	i	i	PRON
inlawrev-18087	195	2	d.	d.	PROPN
inlawrev-18087	195	3	1242	1242	NUM
inlawrev-18087	195	4	indiana	indiana	PROPN
inlawrev-18087	195	5	law	law	PROPN
inlawrev-18087	195	6	review	review	NOUN
inlawrev-18087	196	1	[	[	X
inlawrev-18087	196	2	vol	vol	NOUN
inlawrev-18087	196	3	.	.	PUNCT
inlawrev-18087	197	1	46:1235	46:1235	NUM
inlawrev-18087	197	2	transported	transport	VERB
inlawrev-18087	197	3	from	from	ADP
inlawrev-18087	197	4	indiana	indiana	PROPN
inlawrev-18087	197	5	as	as	ADV
inlawrev-18087	197	6	soon	soon	ADV
inlawrev-18087	197	7	as	as	SCONJ
inlawrev-18087	197	8	the	the	DET
inlawrev-18087	197	9	work	work	NOUN
inlawrev-18087	197	10	is	be	AUX
inlawrev-18087	197	11	completed.61	completed.61	NOUN
inlawrev-18087	197	12	the	the	DET
inlawrev-18087	197	13	ga	ga	PROPN
inlawrev-18087	197	14	also	also	ADV
inlawrev-18087	197	15	clarified	clarify	VERB
inlawrev-18087	197	16	that	that	SCONJ
inlawrev-18087	197	17	“	"	PUNCT
inlawrev-18087	197	18	delivery	delivery	NOUN
inlawrev-18087	197	19	means	mean	VERB
inlawrev-18087	197	20	the	the	DET
inlawrev-18087	197	21	physical	physical	ADJ
inlawrev-18087	197	22	delivery	delivery	NOUN
inlawrev-18087	197	23	of	of	ADP
inlawrev-18087	197	24	the	the	DET
inlawrev-18087	197	25	aircraft	aircraft	NOUN
inlawrev-18087	197	26	regardless	regardless	ADV
inlawrev-18087	197	27	of	of	ADP
inlawrev-18087	197	28	who	who	PRON
inlawrev-18087	197	29	holds	hold	VERB
inlawrev-18087	197	30	title	title	NOUN
inlawrev-18087	197	31	.	.	PUNCT
inlawrev-18087	198	1	”62	”62	NOUN
inlawrev-18087	198	2	it	it	PRON
inlawrev-18087	198	3	further	far	ADV
inlawrev-18087	198	4	clarified	clarify	VERB
inlawrev-18087	198	5	the	the	DET
inlawrev-18087	198	6	thirty	thirty	NUM
inlawrev-18087	198	7	-	-	PUNCT
inlawrev-18087	198	8	day	day	NOUN
inlawrev-18087	198	9	grace	grace	NOUN
inlawrev-18087	198	10	period	period	NOUN
inlawrev-18087	198	11	for	for	SCONJ
inlawrev-18087	198	12	aircraft	aircraft	NOUN
inlawrev-18087	198	13	to	to	PART
inlawrev-18087	198	14	include	include	VERB
inlawrev-18087	198	15	“	"	PUNCT
inlawrev-18087	198	16	accepting	accept	VERB
inlawrev-18087	198	17	delivery	delivery	NOUN
inlawrev-18087	198	18	.	.	PUNCT
inlawrev-18087	198	19	.	.	PUNCT
inlawrev-18087	199	1	.	.	PUNCT
inlawrev-18087	200	1	of	of	ADP
inlawrev-18087	200	2	the	the	DET
inlawrev-18087	200	3	aircraft	aircraft	NOUN
inlawrev-18087	200	4	following	follow	VERB
inlawrev-18087	200	5	completion	completion	NOUN
inlawrev-18087	200	6	work	work	NOUN
inlawrev-18087	200	7	or	or	CCONJ
inlawrev-18087	200	8	a	a	DET
inlawrev-18087	200	9	prepurchase	prepurchase	ADJ
inlawrev-18087	200	10	evaluation	evaluation	NOUN
inlawrev-18087	200	11	.	.	PUNCT
inlawrev-18087	201	1	”63	”63	NOUN
inlawrev-18087	202	1	this	this	DET
inlawrev-18087	202	2	shelter	shelter	NOUN
inlawrev-18087	202	3	rule	rule	NOUN
inlawrev-18087	202	4	applies	apply	VERB
inlawrev-18087	202	5	to	to	ADP
inlawrev-18087	202	6	any	any	DET
inlawrev-18087	202	7	aircraft	aircraft	NOUN
inlawrev-18087	202	8	owned	own	VERB
inlawrev-18087	202	9	by	by	ADP
inlawrev-18087	202	10	a	a	DET
inlawrev-18087	202	11	nonresident	nonresident	NOUN
inlawrev-18087	202	12	,	,	PUNCT
inlawrev-18087	202	13	kept	keep	VERB
inlawrev-18087	202	14	in	in	ADP
inlawrev-18087	202	15	indiana	indiana	PROPN
inlawrev-18087	202	16	for	for	ADP
inlawrev-18087	202	17	thirty	thirty	NUM
inlawrev-18087	202	18	days	day	NOUN
inlawrev-18087	202	19	or	or	CCONJ
inlawrev-18087	202	20	less	less	ADJ
inlawrev-18087	202	21	,	,	PUNCT
inlawrev-18087	202	22	and	and	CCONJ
inlawrev-18087	202	23	will	will	AUX
inlawrev-18087	202	24	be	be	AUX
inlawrev-18087	202	25	registered	register	VERB
inlawrev-18087	202	26	outside	outside	ADP
inlawrev-18087	202	27	the	the	DET
inlawrev-18087	202	28	state.64	state.64	NOUN
inlawrev-18087	202	29	finally	finally	ADV
inlawrev-18087	202	30	,	,	PUNCT
inlawrev-18087	202	31	tangible	tangible	ADJ
inlawrev-18087	202	32	personal	personal	ADJ
inlawrev-18087	202	33	property	property	NOUN
inlawrev-18087	202	34	“	"	PUNCT
inlawrev-18087	202	35	used	use	VERB
inlawrev-18087	202	36	,	,	PUNCT
inlawrev-18087	202	37	consumed	consume	VERB
inlawrev-18087	202	38	,	,	PUNCT
inlawrev-18087	202	39	or	or	CCONJ
inlawrev-18087	202	40	installed	instal	VERB
inlawrev-18087	202	41	,	,	PUNCT
inlawrev-18087	202	42	in	in	ADP
inlawrev-18087	202	43	furtherance	furtherance	NOUN
inlawrev-18087	202	44	of	of	ADP
inlawrev-18087	202	45	,	,	PUNCT
inlawrev-18087	202	46	or	or	CCONJ
inlawrev-18087	202	47	in	in	ADV
inlawrev-18087	202	48	,	,	PUNCT
inlawrev-18087	202	49	the	the	DET
inlawrev-18087	202	50	repair	repair	NOUN
inlawrev-18087	202	51	,	,	PUNCT
inlawrev-18087	202	52	maintenance	maintenance	NOUN
inlawrev-18087	202	53	,	,	PUNCT
inlawrev-18087	202	54	refurbishment	refurbishment	NOUN
inlawrev-18087	202	55	,	,	PUNCT
inlawrev-18087	202	56	remodeling	remodeling	NOUN
inlawrev-18087	202	57	,	,	PUNCT
inlawrev-18087	202	58	or	or	CCONJ
inlawrev-18087	202	59	remanufacturing	remanufacturing	NOUN
inlawrev-18087	202	60	of	of	ADP
inlawrev-18087	202	61	an	an	DET
inlawrev-18087	202	62	aircraft	aircraft	NOUN
inlawrev-18087	202	63	or	or	CCONJ
inlawrev-18087	202	64	an	an	DET
inlawrev-18087	202	65	avionics	avionic	NOUN
inlawrev-18087	202	66	systems	system	NOUN
inlawrev-18087	202	67	of	of	ADP
inlawrev-18087	202	68	an	an	DET
inlawrev-18087	202	69	aircraft	aircraft	NOUN
inlawrev-18087	202	70	”	"	PUNCT
inlawrev-18087	202	71	is	be	AUX
inlawrev-18087	202	72	now	now	ADV
inlawrev-18087	202	73	exempt	exempt	ADJ
inlawrev-18087	202	74	from	from	ADP
inlawrev-18087	202	75	gross	gross	ADJ
inlawrev-18087	202	76	retail	retail	NOUN
inlawrev-18087	202	77	tax.65	tax.65	ADP
inlawrev-18087	202	78	this	this	PRON
inlawrev-18087	202	79	applies	apply	VERB
inlawrev-18087	202	80	to	to	ADP
inlawrev-18087	202	81	any	any	DET
inlawrev-18087	202	82	aircraft	aircraft	NOUN
inlawrev-18087	202	83	with	with	ADP
inlawrev-18087	202	84	a	a	DET
inlawrev-18087	202	85	landing	landing	NOUN
inlawrev-18087	202	86	weight	weight	NOUN
inlawrev-18087	202	87	of	of	ADP
inlawrev-18087	202	88	at	at	ADV
inlawrev-18087	202	89	least	least	ADJ
inlawrev-18087	202	90	5000	5000	NUM
inlawrev-18087	202	91	pounds	pound	NOUN
inlawrev-18087	202	92	or	or	CCONJ
inlawrev-18087	202	93	that	that	PRON
inlawrev-18087	202	94	has	have	VERB
inlawrev-18087	202	95	a	a	DET
inlawrev-18087	202	96	“	"	PUNCT
inlawrev-18087	202	97	turboprop	turboprop	NOUN
inlawrev-18087	202	98	or	or	CCONJ
inlawrev-18087	202	99	turbojet	turbojet	NOUN
inlawrev-18087	202	100	power	power	NOUN
inlawrev-18087	202	101	plant	plant	NOUN
inlawrev-18087	202	102	.	.	PUNCT
inlawrev-18087	203	1	”66	”66	PUNCT
inlawrev-18087	204	1	the	the	DET
inlawrev-18087	204	2	ga	ga	PROPN
inlawrev-18087	204	3	exempted	exempt	VERB
inlawrev-18087	204	4	from	from	ADP
inlawrev-18087	204	5	retail	retail	ADJ
inlawrev-18087	204	6	tax	tax	NOUN
inlawrev-18087	204	7	any	any	DET
inlawrev-18087	204	8	purchase	purchase	NOUN
inlawrev-18087	204	9	of	of	ADP
inlawrev-18087	204	10	tangible	tangible	ADJ
inlawrev-18087	204	11	personal	personal	ADJ
inlawrev-18087	204	12	property	property	NOUN
inlawrev-18087	204	13	by	by	ADP
inlawrev-18087	204	14	a	a	DET
inlawrev-18087	204	15	vendor	vendor	NOUN
inlawrev-18087	204	16	required	require	VERB
inlawrev-18087	204	17	to	to	PART
inlawrev-18087	204	18	affix	affix	NOUN
inlawrev-18087	204	19	excise	excise	NOUN
inlawrev-18087	204	20	stamps	stamp	NOUN
inlawrev-18087	204	21	under	under	ADP
inlawrev-18087	204	22	indiana	indiana	PROPN
inlawrev-18087	204	23	code	code	PROPN
inlawrev-18087	204	24	title	title	NOUN
inlawrev-18087	204	25	6	6	NUM
inlawrev-18087	204	26	,	,	PUNCT
inlawrev-18087	204	27	article	article	NOUN
inlawrev-18087	204	28	7	7	NUM
inlawrev-18087	204	29	(	(	PUNCT
inlawrev-18087	204	30	tobacco	tobacco	NOUN
inlawrev-18087	204	31	taxes	taxis	NOUN
inlawrev-18087	204	32	)	)	PUNCT
inlawrev-18087	204	33	for	for	ADP
inlawrev-18087	204	34	the	the	DET
inlawrev-18087	204	35	purpose	purpose	NOUN
inlawrev-18087	204	36	of	of	ADP
inlawrev-18087	204	37	complying	comply	VERB
inlawrev-18087	204	38	with	with	ADP
inlawrev-18087	204	39	that	that	DET
inlawrev-18087	204	40	section.67	section.67	NOUN
inlawrev-18087	204	41	finally	finally	ADV
inlawrev-18087	204	42	:	:	PUNCT
inlawrev-18087	204	43	(	(	PUNCT
inlawrev-18087	204	44	b	b	X
inlawrev-18087	204	45	)	)	PUNCT
inlawrev-18087	204	46	transactions	transaction	NOUN
inlawrev-18087	204	47	involving	involve	VERB
inlawrev-18087	204	48	tangible	tangible	ADJ
inlawrev-18087	204	49	personal	personal	ADJ
inlawrev-18087	204	50	property	property	NOUN
inlawrev-18087	204	51	are	be	AUX
inlawrev-18087	204	52	exempt	exempt	ADJ
inlawrev-18087	204	53	from	from	ADP
inlawrev-18087	204	54	the	the	DET
inlawrev-18087	204	55	state	state	NOUN
inlawrev-18087	204	56	gross	gross	ADJ
inlawrev-18087	204	57	retail	retail	ADJ
inlawrev-18087	204	58	tax	tax	NOUN
inlawrev-18087	204	59	,	,	PUNCT
inlawrev-18087	204	60	if	if	SCONJ
inlawrev-18087	204	61	the	the	DET
inlawrev-18087	204	62	tangible	tangible	ADJ
inlawrev-18087	204	63	personal	personal	ADJ
inlawrev-18087	204	64	property	property	NOUN
inlawrev-18087	204	65	:	:	PUNCT
inlawrev-18087	204	66	(	(	PUNCT
inlawrev-18087	204	67	1	1	X
inlawrev-18087	204	68	)	)	PUNCT
inlawrev-18087	204	69	is	be	AUX
inlawrev-18087	204	70	leased	lease	VERB
inlawrev-18087	204	71	,	,	PUNCT
inlawrev-18087	204	72	owned	own	VERB
inlawrev-18087	204	73	,	,	PUNCT
inlawrev-18087	204	74	or	or	CCONJ
inlawrev-18087	204	75	operated	operate	VERB
inlawrev-18087	204	76	by	by	ADP
inlawrev-18087	204	77	a	a	DET
inlawrev-18087	204	78	company	company	NOUN
inlawrev-18087	204	79	that	that	PRON
inlawrev-18087	204	80	is	be	AUX
inlawrev-18087	204	81	engaged	engage	VERB
inlawrev-18087	204	82	in	in	ADP
inlawrev-18087	204	83	offering	offer	VERB
inlawrev-18087	204	84	a	a	DET
inlawrev-18087	204	85	competitive	competitive	ADJ
inlawrev-18087	204	86	racing	racing	NOUN
inlawrev-18087	204	87	experience	experience	NOUN
inlawrev-18087	204	88	during	during	ADP
inlawrev-18087	204	89	a	a	DET
inlawrev-18087	204	90	competitive	competitive	ADJ
inlawrev-18087	204	91	racing	racing	NOUN
inlawrev-18087	204	92	event	event	NOUN
inlawrev-18087	204	93	;	;	PUNCT
inlawrev-18087	204	94	and	and	CCONJ
inlawrev-18087	204	95	(	(	PUNCT
inlawrev-18087	204	96	2	2	X
inlawrev-18087	204	97	)	)	PUNCT
inlawrev-18087	204	98	comprises	comprise	VERB
inlawrev-18087	204	99	any	any	DET
inlawrev-18087	204	100	part	part	NOUN
inlawrev-18087	204	101	of	of	ADP
inlawrev-18087	204	102	a	a	DET
inlawrev-18087	204	103	two	two	NUM
inlawrev-18087	204	104	-	-	PUNCT
inlawrev-18087	204	105	seater	seater	NOUN
inlawrev-18087	204	106	indianapolis	indianapolis	PROPN
inlawrev-18087	204	107	500	500	NUM
inlawrev-18087	204	108	style	style	NOUN
inlawrev-18087	204	109	race	race	NOUN
inlawrev-18087	204	110	car	car	NOUN
inlawrev-18087	204	111	,	,	PUNCT
inlawrev-18087	204	112	excluding	exclude	VERB
inlawrev-18087	204	113	tires	tire	NOUN
inlawrev-18087	204	114	and	and	CCONJ
inlawrev-18087	204	115	accessories.68	accessories.68	PROPN
inlawrev-18087	204	116	e.	e.	PROPN
inlawrev-18087	204	117	income	income	PROPN
inlawrev-18087	204	118	tax	tax	PROPN
inlawrev-18087	204	119	indiana	indiana	PROPN
inlawrev-18087	204	120	state	state	PROPN
inlawrev-18087	204	121	and	and	CCONJ
inlawrev-18087	204	122	county	county	NOUN
inlawrev-18087	204	123	income	income	NOUN
inlawrev-18087	204	124	taxes	taxis	NOUN
inlawrev-18087	204	125	“	"	PUNCT
inlawrev-18087	204	126	piggyback	piggyback	NOUN
inlawrev-18087	204	127	”	"	PUNCT
inlawrev-18087	204	128	off	off	ADP
inlawrev-18087	204	129	the	the	DET
inlawrev-18087	204	130	federal	federal	ADJ
inlawrev-18087	204	131	definitions	definition	NOUN
inlawrev-18087	204	132	of	of	ADP
inlawrev-18087	204	133	key	key	ADJ
inlawrev-18087	204	134	terms	term	NOUN
inlawrev-18087	204	135	(	(	PUNCT
inlawrev-18087	204	136	e.g.	e.g.	ADV
inlawrev-18087	204	137	,	,	PUNCT
inlawrev-18087	204	138	gross	gross	ADJ
inlawrev-18087	204	139	income	income	NOUN
inlawrev-18087	204	140	and	and	CCONJ
inlawrev-18087	204	141	adjusted	adjust	VERB
inlawrev-18087	204	142	gross	gross	ADJ
inlawrev-18087	204	143	income	income	NOUN
inlawrev-18087	204	144	)	)	PUNCT
inlawrev-18087	204	145	.	.	PUNCT
inlawrev-18087	205	1	therefore	therefore	ADV
inlawrev-18087	205	2	,	,	PUNCT
inlawrev-18087	205	3	the	the	DET
inlawrev-18087	205	4	ga	ga	PROPN
inlawrev-18087	205	5	had	have	VERB
inlawrev-18087	205	6	to	to	PART
inlawrev-18087	205	7	change	change	VERB
inlawrev-18087	205	8	several	several	ADJ
inlawrev-18087	205	9	provisions	provision	NOUN
inlawrev-18087	205	10	to	to	PART
inlawrev-18087	205	11	ensure	ensure	VERB
inlawrev-18087	205	12	compliance	compliance	NOUN
inlawrev-18087	205	13	with	with	ADP
inlawrev-18087	205	14	the	the	DET
inlawrev-18087	205	15	federal	federal	ADJ
inlawrev-18087	205	16	income	income	NOUN
inlawrev-18087	205	17	tax	tax	NOUN
inlawrev-18087	205	18	.	.	PUNCT
inlawrev-18087	206	1	several	several	ADJ
inlawrev-18087	206	2	typographical	typographical	ADJ
inlawrev-18087	206	3	errors	error	NOUN
inlawrev-18087	206	4	were	be	AUX
inlawrev-18087	206	5	corrected69	corrected69	NOUN
inlawrev-18087	206	6	and	and	CCONJ
inlawrev-18087	206	7	several	several	ADJ
inlawrev-18087	206	8	definitions	definition	NOUN
inlawrev-18087	206	9	were	be	AUX
inlawrev-18087	206	10	changed	change	VERB
inlawrev-18087	206	11	to	to	PART
inlawrev-18087	206	12	comply	comply	VERB
inlawrev-18087	206	13	with	with	ADP
inlawrev-18087	206	14	the	the	DET
inlawrev-18087	206	15	internal	internal	ADJ
inlawrev-18087	206	16	revenue	revenue	NOUN
inlawrev-18087	206	17	code	code	NOUN
inlawrev-18087	206	18	(	(	PUNCT
inlawrev-18087	206	19	“	"	PUNCT
inlawrev-18087	206	20	irc”).70	irc”).70	VERB
inlawrev-18087	206	21	the	the	DET
inlawrev-18087	206	22	one	one	NUM
inlawrev-18087	206	23	substantive	substantive	ADJ
inlawrev-18087	206	24	change	change	NOUN
inlawrev-18087	206	25	is	be	AUX
inlawrev-18087	206	26	that	that	SCONJ
inlawrev-18087	206	27	trusts	trust	VERB
inlawrev-18087	206	28	with	with	ADP
inlawrev-18087	206	29	income	income	NOUN
inlawrev-18087	206	30	of	of	ADP
inlawrev-18087	206	31	less	less	ADJ
inlawrev-18087	206	32	than	than	ADP
inlawrev-18087	206	33	$	$	SYM
inlawrev-18087	206	34	600	600	NUM
inlawrev-18087	206	35	are	be	AUX
inlawrev-18087	206	36	not	not	PART
inlawrev-18087	206	37	required	require	VERB
inlawrev-18087	206	38	to	to	PART
inlawrev-18087	206	39	file	file	VERB
inlawrev-18087	206	40	an	an	DET
inlawrev-18087	206	41	indiana	indiana	PROPN
inlawrev-18087	206	42	state	state	PROPN
inlawrev-18087	206	43	income	income	NOUN
inlawrev-18087	206	44	tax	tax	NOUN
inlawrev-18087	206	45	return	return	NOUN
inlawrev-18087	206	46	since	since	SCONJ
inlawrev-18087	206	47	the	the	DET
inlawrev-18087	206	48	internal	internal	ADJ
inlawrev-18087	206	49	revenue	revenue	NOUN
inlawrev-18087	206	50	service	service	NOUN
inlawrev-18087	206	51	no	no	ADV
inlawrev-18087	206	52	longer	long	ADV
inlawrev-18087	206	53	requires	require	VERB
inlawrev-18087	206	54	those	those	DET
inlawrev-18087	206	55	trusts	trust	NOUN
inlawrev-18087	206	56	to	to	PART
inlawrev-18087	206	57	file	file	VERB
inlawrev-18087	206	58	a	a	DET
inlawrev-18087	206	59	federal	federal	ADJ
inlawrev-18087	206	60	fiduciary	fiduciary	ADJ
inlawrev-18087	206	61	income	income	NOUN
inlawrev-18087	206	62	tax	tax	NOUN
inlawrev-18087	206	63	return.71	return.71	NOUN
inlawrev-18087	206	64	the	the	DET
inlawrev-18087	206	65	ga	ga	PROPN
inlawrev-18087	206	66	also	also	ADV
inlawrev-18087	206	67	extended	extend	VERB
inlawrev-18087	206	68	three	three	NUM
inlawrev-18087	206	69	important	important	ADJ
inlawrev-18087	206	70	tax	tax	NOUN
inlawrev-18087	206	71	credits	credit	NOUN
inlawrev-18087	206	72	that	that	PRON
inlawrev-18087	206	73	were	be	AUX
inlawrev-18087	206	74	set	set	VERB
inlawrev-18087	206	75	to	to	PART
inlawrev-18087	206	76	expire	expire	VERB
inlawrev-18087	206	77	at	at	ADP
inlawrev-18087	206	78	the	the	DET
inlawrev-18087	206	79	end	end	NOUN
inlawrev-18087	206	80	of	of	ADP
inlawrev-18087	206	81	61	61	NUM
inlawrev-18087	206	82	.	.	PUNCT
inlawrev-18087	207	1	i	i	PRON
inlawrev-18087	207	2	d.	d.	PROPN
inlawrev-18087	207	3	62	62	NUM
inlawrev-18087	207	4	.	.	PUNCT
inlawrev-18087	208	1	i	i	PRON
inlawrev-18087	208	2	d.	d.	PROPN
inlawrev-18087	208	3	(	(	PUNCT
inlawrev-18087	208	4	internal	internal	ADJ
inlawrev-18087	208	5	quotation	quotation	NOUN
inlawrev-18087	208	6	marks	mark	NOUN
inlawrev-18087	208	7	omitted	omit	VERB
inlawrev-18087	208	8	)	)	PUNCT
inlawrev-18087	208	9	.	.	PUNCT
inlawrev-18087	209	1	63	63	NUM
inlawrev-18087	209	2	.	.	PUNCT
inlawrev-18087	210	1	i	i	PRON
inlawrev-18087	210	2	d.	d.	PROPN
inlawrev-18087	210	3	§	§	PROPN
inlawrev-18087	210	4	6	6	NUM
inlawrev-18087	210	5	-	-	SYM
inlawrev-18087	210	6	2.5	2.5	NUM
inlawrev-18087	210	7	-	-	PUNCT
inlawrev-18087	210	8	5	5	NUM
inlawrev-18087	210	9	-	-	SYM
inlawrev-18087	210	10	42	42	NUM
inlawrev-18087	210	11	.	.	PUNCT
inlawrev-18087	210	12	64	64	NUM
inlawrev-18087	210	13	.	.	PUNCT
inlawrev-18087	211	1	i	i	PRON
inlawrev-18087	211	2	d.	d.	PROPN
inlawrev-18087	211	3	65	65	NUM
inlawrev-18087	211	4	.	.	PUNCT
inlawrev-18087	212	1	i	i	PRON
inlawrev-18087	212	2	d.	d.	PROPN
inlawrev-18087	212	3	§	§	PROPN
inlawrev-18087	212	4	6	6	NUM
inlawrev-18087	212	5	-	-	SYM
inlawrev-18087	212	6	2.5	2.5	NUM
inlawrev-18087	212	7	-	-	PUNCT
inlawrev-18087	212	8	5	5	NUM
inlawrev-18087	212	9	-	-	SYM
inlawrev-18087	212	10	46	46	NUM
inlawrev-18087	212	11	.	.	PUNCT
inlawrev-18087	213	1	66	66	NUM
inlawrev-18087	213	2	.	.	PUNCT
inlawrev-18087	214	1	i	i	PRON
inlawrev-18087	214	2	d.	d.	PROPN
inlawrev-18087	214	3	67	67	NUM
inlawrev-18087	214	4	.	.	PUNCT
inlawrev-18087	215	1	i	i	PRON
inlawrev-18087	215	2	d.	d.	PROPN
inlawrev-18087	215	3	§	§	PROPN
inlawrev-18087	215	4	6	6	NUM
inlawrev-18087	215	5	-	-	SYM
inlawrev-18087	215	6	2.5	2.5	NUM
inlawrev-18087	215	7	-	-	PUNCT
inlawrev-18087	215	8	3	3	NUM
inlawrev-18087	215	9	-	-	SYM
inlawrev-18087	215	10	2	2	NUM
inlawrev-18087	215	11	.	.	PUNCT
inlawrev-18087	215	12	see	see	VERB
inlawrev-18087	215	13	also	also	ADV
inlawrev-18087	215	14	i	i	PROPN
inlawrev-18087	215	15	d.	d.	PROPN
inlawrev-18087	215	16	§	§	PROPN
inlawrev-18087	215	17	6	6	NUM
inlawrev-18087	215	18	-	-	SYM
inlawrev-18087	215	19	2.5	2.5	NUM
inlawrev-18087	215	20	-	-	PUNCT
inlawrev-18087	215	21	5	5	NUM
inlawrev-18087	215	22	-	-	SYM
inlawrev-18087	215	23	45	45	NUM
inlawrev-18087	215	24	.	.	PUNCT
inlawrev-18087	216	1	68	68	NUM
inlawrev-18087	216	2	.	.	PUNCT
inlawrev-18087	217	1	i	i	PRON
inlawrev-18087	217	2	d.	d.	PROPN
inlawrev-18087	217	3	§	§	PROPN
inlawrev-18087	217	4	6	6	NUM
inlawrev-18087	217	5	-	-	SYM
inlawrev-18087	217	6	2.5	2.5	NUM
inlawrev-18087	217	7	-	-	PUNCT
inlawrev-18087	217	8	5	5	NUM
inlawrev-18087	217	9	-	-	SYM
inlawrev-18087	217	10	37	37	NUM
inlawrev-18087	217	11	.	.	PUNCT
inlawrev-18087	217	12	69	69	NUM
inlawrev-18087	217	13	.	.	PUNCT
inlawrev-18087	218	1	i	i	PRON
inlawrev-18087	218	2	d.	d.	PROPN
inlawrev-18087	218	3	§	§	PROPN
inlawrev-18087	218	4	6	6	NUM
inlawrev-18087	218	5	-	-	SYM
inlawrev-18087	218	6	3	3	NUM
inlawrev-18087	218	7	-	-	PUNCT
inlawrev-18087	218	8	1	1	NUM
inlawrev-18087	218	9	-	-	SYM
inlawrev-18087	218	10	11	11	NUM
inlawrev-18087	218	11	.	.	PUNCT
inlawrev-18087	218	12	70	70	NUM
inlawrev-18087	218	13	.	.	PUNCT
inlawrev-18087	219	1	i	i	PRON
inlawrev-18087	219	2	d.	d.	PROPN
inlawrev-18087	219	3	§	§	PROPN
inlawrev-18087	219	4	6	6	NUM
inlawrev-18087	219	5	-	-	SYM
inlawrev-18087	219	6	3	3	NUM
inlawrev-18087	219	7	-	-	PUNCT
inlawrev-18087	219	8	1	1	NUM
inlawrev-18087	219	9	-	-	SYM
inlawrev-18087	219	10	3.5	3.5	NUM
inlawrev-18087	219	11	.	.	PUNCT
inlawrev-18087	220	1	71	71	NUM
inlawrev-18087	220	2	.	.	PUNCT
inlawrev-18087	221	1	i	i	PRON
inlawrev-18087	221	2	d.	d.	PROPN
inlawrev-18087	221	3	§	§	PROPN
inlawrev-18087	221	4	6	6	NUM
inlawrev-18087	221	5	-	-	SYM
inlawrev-18087	221	6	3	3	NUM
inlawrev-18087	221	7	-	-	PUNCT
inlawrev-18087	221	8	4	4	NUM
inlawrev-18087	221	9	-	-	SYM
inlawrev-18087	221	10	1	1	NUM
inlawrev-18087	221	11	.	.	NOUN
inlawrev-18087	221	12	2013	2013	NUM
inlawrev-18087	221	13	]	]	PUNCT
inlawrev-18087	221	14	taxation	taxation	NOUN
inlawrev-18087	221	15	1243	1243	NUM
inlawrev-18087	221	16	2014	2014	NUM
inlawrev-18087	221	17	.	.	PUNCT
inlawrev-18087	222	1	the	the	DET
inlawrev-18087	222	2	capital	capital	NOUN
inlawrev-18087	222	3	investment	investment	NOUN
inlawrev-18087	222	4	tax	tax	NOUN
inlawrev-18087	222	5	credit,72	credit,72	PROPN
inlawrev-18087	222	6	hoosier	hoosier	NOUN
inlawrev-18087	222	7	investment	investment	NOUN
inlawrev-18087	222	8	tax	tax	NOUN
inlawrev-18087	222	9	credit,73	credit,73	NOUN
inlawrev-18087	222	10	and	and	CCONJ
inlawrev-18087	222	11	new	new	ADJ
inlawrev-18087	222	12	employer	employer	NOUN
inlawrev-18087	222	13	tax	tax	NOUN
inlawrev-18087	222	14	credit74	credit74	NOUN
inlawrev-18087	222	15	have	have	AUX
inlawrev-18087	222	16	been	be	AUX
inlawrev-18087	222	17	extended	extend	VERB
inlawrev-18087	222	18	through	through	ADP
inlawrev-18087	222	19	the	the	DET
inlawrev-18087	222	20	end	end	NOUN
inlawrev-18087	222	21	of	of	ADP
inlawrev-18087	222	22	2016	2016	NUM
inlawrev-18087	222	23	.	.	PUNCT
inlawrev-18087	223	1	there	there	PRON
inlawrev-18087	223	2	are	be	VERB
inlawrev-18087	223	3	new	new	ADJ
inlawrev-18087	223	4	restrictions	restriction	NOUN
inlawrev-18087	223	5	and	and	CCONJ
inlawrev-18087	223	6	authorizations	authorization	NOUN
inlawrev-18087	223	7	for	for	SCONJ
inlawrev-18087	223	8	certain	certain	ADJ
inlawrev-18087	223	9	counties	county	NOUN
inlawrev-18087	223	10	to	to	PART
inlawrev-18087	223	11	impose	impose	VERB
inlawrev-18087	223	12	and	and	CCONJ
inlawrev-18087	223	13	use	use	VERB
inlawrev-18087	223	14	county	county	NOUN
inlawrev-18087	223	15	-	-	PUNCT
inlawrev-18087	223	16	level	level	NOUN
inlawrev-18087	223	17	income	income	NOUN
inlawrev-18087	223	18	taxes	taxis	NOUN
inlawrev-18087	223	19	.	.	PUNCT
inlawrev-18087	224	1	generally	generally	ADV
inlawrev-18087	224	2	,	,	PUNCT
inlawrev-18087	224	3	funds	fund	NOUN
inlawrev-18087	224	4	distributed	distribute	VERB
inlawrev-18087	224	5	to	to	ADP
inlawrev-18087	224	6	counties	county	NOUN
inlawrev-18087	224	7	from	from	ADP
inlawrev-18087	224	8	a	a	DET
inlawrev-18087	224	9	county	county	NOUN
inlawrev-18087	224	10	option	option	NOUN
inlawrev-18087	224	11	income	income	NOUN
inlawrev-18087	224	12	tax	tax	NOUN
inlawrev-18087	224	13	(	(	PUNCT
inlawrev-18087	224	14	“	"	PUNCT
inlawrev-18087	224	15	coit	coit	NOUN
inlawrev-18087	224	16	”	"	PUNCT
inlawrev-18087	224	17	)	)	PUNCT
inlawrev-18087	224	18	for	for	ADP
inlawrev-18087	224	19	purposes	purpose	NOUN
inlawrev-18087	224	20	of	of	ADP
inlawrev-18087	224	21	property	property	NOUN
inlawrev-18087	224	22	tax	tax	NOUN
inlawrev-18087	224	23	relief	relief	NOUN
inlawrev-18087	224	24	may	may	AUX
inlawrev-18087	224	25	only	only	ADV
inlawrev-18087	224	26	be	be	AUX
inlawrev-18087	224	27	spent	spend	VERB
inlawrev-18087	224	28	for	for	ADP
inlawrev-18087	224	29	a	a	DET
inlawrev-18087	224	30	combination	combination	NOUN
inlawrev-18087	224	31	of	of	ADP
inlawrev-18087	224	32	uses	use	NOUN
inlawrev-18087	224	33	set	set	VERB
inlawrev-18087	224	34	out	out	ADP
inlawrev-18087	224	35	in	in	ADP
inlawrev-18087	224	36	subsection	subsection	NOUN
inlawrev-18087	224	37	(	(	PUNCT
inlawrev-18087	224	38	f	f	NOUN
inlawrev-18087	224	39	)	)	PUNCT
inlawrev-18087	224	40	of	of	ADP
inlawrev-18087	224	41	indiana	indiana	PROPN
inlawrev-18087	224	42	code	code	PROPN
inlawrev-18087	224	43	section	section	NOUN
inlawrev-18087	224	44	6	6	NUM
inlawrev-18087	224	45	-	-	SYM
inlawrev-18087	224	46	3.5	3.5	NUM
inlawrev-18087	224	47	-	-	PUNCT
inlawrev-18087	224	48	6	6	NUM
inlawrev-18087	224	49	-	-	SYM
inlawrev-18087	224	50	32.75	32.75	NUM
inlawrev-18087	224	51	once	once	SCONJ
inlawrev-18087	224	52	this	this	DET
inlawrev-18087	224	53	combination	combination	NOUN
inlawrev-18087	224	54	is	be	AUX
inlawrev-18087	224	55	settled	settle	VERB
inlawrev-18087	224	56	on	on	ADP
inlawrev-18087	224	57	,	,	PUNCT
inlawrev-18087	224	58	it	it	PRON
inlawrev-18087	224	59	can	can	AUX
inlawrev-18087	224	60	only	only	ADV
inlawrev-18087	224	61	be	be	AUX
inlawrev-18087	224	62	changed	change	VERB
inlawrev-18087	224	63	with	with	ADP
inlawrev-18087	224	64	legislative	legislative	ADJ
inlawrev-18087	224	65	approval.76	approval.76	PROPN
inlawrev-18087	224	66	miami	miami	PROPN
inlawrev-18087	224	67	county	county	PROPN
inlawrev-18087	224	68	,	,	PUNCT
inlawrev-18087	224	69	which	which	PRON
inlawrev-18087	224	70	adopted	adopt	VERB
inlawrev-18087	224	71	a	a	DET
inlawrev-18087	224	72	coit	coit	NOUN
inlawrev-18087	224	73	for	for	ADP
inlawrev-18087	224	74	the	the	DET
inlawrev-18087	224	75	purposes	purpose	NOUN
inlawrev-18087	224	76	of	of	ADP
inlawrev-18087	224	77	property	property	NOUN
inlawrev-18087	224	78	tax	tax	NOUN
inlawrev-18087	224	79	relief	relief	NOUN
inlawrev-18087	224	80	,	,	PUNCT
inlawrev-18087	224	81	was	be	AUX
inlawrev-18087	224	82	given	give	VERB
inlawrev-18087	224	83	authorization	authorization	NOUN
inlawrev-18087	224	84	for	for	ADP
inlawrev-18087	224	85	calendar	calendar	NOUN
inlawrev-18087	224	86	year	year	NOUN
inlawrev-18087	224	87	2012	2012	NUM
inlawrev-18087	224	88	only	only	ADV
inlawrev-18087	224	89	to	to	PART
inlawrev-18087	224	90	select	select	VERB
inlawrev-18087	224	91	a	a	DET
inlawrev-18087	224	92	different	different	ADJ
inlawrev-18087	224	93	combination	combination	NOUN
inlawrev-18087	224	94	of	of	ADP
inlawrev-18087	224	95	uses	use	NOUN
inlawrev-18087	224	96	under	under	ADP
inlawrev-18087	224	97	subsection	subsection	NOUN
inlawrev-18087	224	98	(	(	PUNCT
inlawrev-18087	224	99	f).77	f).77	PROPN
inlawrev-18087	224	100	starke	starke	PROPN
inlawrev-18087	224	101	county	county	NOUN
inlawrev-18087	224	102	is	be	AUX
inlawrev-18087	224	103	now	now	ADV
inlawrev-18087	224	104	authorized	authorize	VERB
inlawrev-18087	224	105	to	to	PART
inlawrev-18087	224	106	impose	impose	VERB
inlawrev-18087	224	107	a	a	DET
inlawrev-18087	224	108	cedit	cedit	NOUN
inlawrev-18087	224	109	of	of	ADP
inlawrev-18087	224	110	sixty	sixty	NUM
inlawrev-18087	224	111	-	-	PUNCT
inlawrev-18087	224	112	five	five	NUM
inlawrev-18087	224	113	one	one	NUM
inlawrev-18087	224	114	-	-	PUNCT
inlawrev-18087	224	115	hundredths	hundredth	NOUN
inlawrev-18087	224	116	of	of	ADP
inlawrev-18087	224	117	1	1	NUM
inlawrev-18087	224	118	%	%	NOUN
inlawrev-18087	224	119	to	to	PART
inlawrev-18087	224	120	build	build	VERB
inlawrev-18087	224	121	a	a	DET
inlawrev-18087	224	122	new	new	ADJ
inlawrev-18087	224	123	county	county	NOUN
inlawrev-18087	224	124	jail,78	jail,78	NOUN
inlawrev-18087	224	125	and	and	CCONJ
inlawrev-18087	224	126	the	the	DET
inlawrev-18087	224	127	authority	authority	NOUN
inlawrev-18087	224	128	for	for	ADP
inlawrev-18087	224	129	tippecanoe	tippecanoe	PROPN
inlawrev-18087	224	130	county	county	NOUN
inlawrev-18087	224	131	to	to	PART
inlawrev-18087	224	132	impose	impose	VERB
inlawrev-18087	224	133	a	a	DET
inlawrev-18087	224	134	cedit	cedit	NOUN
inlawrev-18087	224	135	has	have	AUX
inlawrev-18087	224	136	been	be	AUX
inlawrev-18087	224	137	rescinded.79	rescinded.79	VERB
inlawrev-18087	224	138	the	the	DET
inlawrev-18087	224	139	deadline	deadline	NOUN
inlawrev-18087	224	140	for	for	ADP
inlawrev-18087	224	141	imposing	impose	VERB
inlawrev-18087	224	142	a	a	DET
inlawrev-18087	224	143	cedit	cedit	NOUN
inlawrev-18087	224	144	or	or	CCONJ
inlawrev-18087	224	145	cagit	cagit	NOUN
inlawrev-18087	224	146	for	for	ADP
inlawrev-18087	224	147	the	the	DET
inlawrev-18087	224	148	calendar	calendar	NOUN
inlawrev-18087	224	149	year	year	NOUN
inlawrev-18087	224	150	has	have	AUX
inlawrev-18087	224	151	been	be	AUX
inlawrev-18087	224	152	extended	extend	VERB
inlawrev-18087	224	153	from	from	ADP
inlawrev-18087	224	154	march	march	PROPN
inlawrev-18087	224	155	31	31	NUM
inlawrev-18087	224	156	to	to	ADP
inlawrev-18087	224	157	october	october	PROPN
inlawrev-18087	224	158	1	1	NUM
inlawrev-18087	224	159	of	of	ADP
inlawrev-18087	224	160	that	that	PRON
inlawrev-18087	224	161	year.80	year.80	PROPN
inlawrev-18087	224	162	there	there	PRON
inlawrev-18087	224	163	were	be	VERB
inlawrev-18087	224	164	several	several	ADJ
inlawrev-18087	224	165	sections	section	NOUN
inlawrev-18087	224	166	of	of	ADP
inlawrev-18087	224	167	the	the	DET
inlawrev-18087	224	168	indiana	indiana	PROPN
inlawrev-18087	224	169	code	code	PROPN
inlawrev-18087	224	170	modified	modify	VERB
inlawrev-18087	224	171	as	as	SCONJ
inlawrev-18087	224	172	they	they	PRON
inlawrev-18087	224	173	relate	relate	VERB
inlawrev-18087	224	174	to	to	ADP
inlawrev-18087	224	175	gross	gross	ADJ
inlawrev-18087	224	176	retail	retail	ADJ
inlawrev-18087	224	177	tax	tax	NOUN
inlawrev-18087	224	178	procedure	procedure	NOUN
inlawrev-18087	224	179	.	.	PUNCT
inlawrev-18087	225	1	the	the	DET
inlawrev-18087	225	2	deadline	deadline	NOUN
inlawrev-18087	225	3	for	for	ADP
inlawrev-18087	225	4	filing	file	VERB
inlawrev-18087	225	5	a	a	DET
inlawrev-18087	225	6	gross	gross	ADJ
inlawrev-18087	225	7	retail	retail	ADJ
inlawrev-18087	225	8	tax	tax	NOUN
inlawrev-18087	225	9	refund	refund	NOUN
inlawrev-18087	225	10	claim	claim	NOUN
inlawrev-18087	225	11	for	for	ADP
inlawrev-18087	225	12	purchases	purchase	NOUN
inlawrev-18087	225	13	of	of	ADP
inlawrev-18087	225	14	“	"	PUNCT
inlawrev-18087	225	15	electrical	electrical	ADJ
inlawrev-18087	225	16	energy	energy	NOUN
inlawrev-18087	225	17	,	,	PUNCT
inlawrev-18087	225	18	natural	natural	ADJ
inlawrev-18087	225	19	or	or	CCONJ
inlawrev-18087	225	20	artificial	artificial	ADJ
inlawrev-18087	225	21	gas	gas	NOUN
inlawrev-18087	225	22	,	,	PUNCT
inlawrev-18087	225	23	water	water	NOUN
inlawrev-18087	225	24	,	,	PUNCT
inlawrev-18087	225	25	steam	steam	NOUN
inlawrev-18087	225	26	,	,	PUNCT
inlawrev-18087	225	27	or	or	CCONJ
inlawrev-18087	225	28	steam	steam	NOUN
inlawrev-18087	225	29	heat”81	heat”81	PROPN
inlawrev-18087	225	30	has	have	AUX
inlawrev-18087	225	31	been	be	AUX
inlawrev-18087	225	32	extended	extend	VERB
inlawrev-18087	225	33	from	from	ADP
inlawrev-18087	225	34	eighteen	eighteen	NUM
inlawrev-18087	225	35	to	to	PART
inlawrev-18087	225	36	thirty	thirty	NUM
inlawrev-18087	225	37	-	-	PUNCT
inlawrev-18087	225	38	six	six	NUM
inlawrev-18087	225	39	months.82	months.82	ADV
inlawrev-18087	225	40	finally	finally	ADV
inlawrev-18087	225	41	,	,	PUNCT
inlawrev-18087	225	42	the	the	DET
inlawrev-18087	225	43	provisions	provision	NOUN
inlawrev-18087	225	44	of	of	ADP
inlawrev-18087	225	45	indiana	indiana	PROPN
inlawrev-18087	225	46	code	code	PROPN
inlawrev-18087	225	47	sections	section	NOUN
inlawrev-18087	225	48	6	6	NUM
inlawrev-18087	225	49	-	-	SYM
inlawrev-18087	225	50	3.1	3.1	NUM
inlawrev-18087	225	51	-	-	SYM
inlawrev-18087	225	52	30.5	30.5	NUM
inlawrev-18087	225	53	and	and	CCONJ
inlawrev-18087	225	54	20	20	NUM
inlawrev-18087	225	55	-	-	SYM
inlawrev-18087	225	56	51	51	NUM
inlawrev-18087	225	57	relating	relate	VERB
inlawrev-18087	225	58	to	to	ADP
inlawrev-18087	225	59	the	the	DET
inlawrev-18087	225	60	school	school	NOUN
inlawrev-18087	225	61	scholarship	scholarship	NOUN
inlawrev-18087	225	62	tax	tax	NOUN
inlawrev-18087	225	63	credit	credit	NOUN
inlawrev-18087	225	64	have	have	AUX
inlawrev-18087	225	65	been	be	AUX
inlawrev-18087	225	66	made	make	VERB
inlawrev-18087	225	67	severable	severable	ADJ
inlawrev-18087	225	68	to	to	ADP
inlawrev-18087	225	69	the	the	DET
inlawrev-18087	225	70	fullest	full	ADJ
inlawrev-18087	225	71	extent	extent	NOUN
inlawrev-18087	225	72	of	of	ADP
inlawrev-18087	225	73	the	the	DET
inlawrev-18087	225	74	law,83	law,83	NOUN
inlawrev-18087	225	75	and	and	CCONJ
inlawrev-18087	225	76	the	the	DET
inlawrev-18087	225	77	corporate	corporate	ADJ
inlawrev-18087	225	78	capital	capital	NOUN
inlawrev-18087	225	79	investment	investment	NOUN
inlawrev-18087	225	80	tax	tax	NOUN
inlawrev-18087	225	81	credit	credit	NOUN
inlawrev-18087	225	82	expires	expire	VERB
inlawrev-18087	225	83	at	at	ADP
inlawrev-18087	225	84	the	the	DET
inlawrev-18087	225	85	end	end	NOUN
inlawrev-18087	225	86	of	of	ADP
inlawrev-18087	225	87	2016.84	2016.84	NUM
inlawrev-18087	225	88	however	however	ADV
inlawrev-18087	225	89	,	,	PUNCT
inlawrev-18087	225	90	corporations	corporation	NOUN
inlawrev-18087	225	91	may	may	AUX
inlawrev-18087	225	92	carry	carry	VERB
inlawrev-18087	225	93	over	over	ADP
inlawrev-18087	225	94	any	any	DET
inlawrev-18087	225	95	unused	unused	ADJ
inlawrev-18087	225	96	tax	tax	NOUN
inlawrev-18087	225	97	credits	credit	NOUN
inlawrev-18087	225	98	through	through	ADP
inlawrev-18087	225	99	the	the	DET
inlawrev-18087	225	100	end	end	NOUN
inlawrev-18087	225	101	of	of	ADP
inlawrev-18087	225	102	2019.85	2019.85	NUM
inlawrev-18087	225	103	f.	f.	NOUN
inlawrev-18087	225	104	utility	utility	NOUN
inlawrev-18087	225	105	receipts	receipt	NOUN
inlawrev-18087	225	106	taxes	taxis	NOUN
inlawrev-18087	225	107	there	there	PRON
inlawrev-18087	225	108	is	be	VERB
inlawrev-18087	225	109	only	only	ADV
inlawrev-18087	225	110	one	one	NUM
inlawrev-18087	225	111	change	change	NOUN
inlawrev-18087	225	112	for	for	ADP
inlawrev-18087	225	113	the	the	DET
inlawrev-18087	225	114	utility	utility	NOUN
inlawrev-18087	225	115	receipts	receipt	NOUN
inlawrev-18087	225	116	tax	tax	NOUN
inlawrev-18087	225	117	.	.	PUNCT
inlawrev-18087	226	1	“	"	PUNCT
inlawrev-18087	226	2	gross	gross	ADJ
inlawrev-18087	226	3	receipts	receipt	NOUN
inlawrev-18087	226	4	are	be	AUX
inlawrev-18087	226	5	exempt	exempt	ADJ
inlawrev-18087	226	6	from	from	ADP
inlawrev-18087	226	7	the	the	DET
inlawrev-18087	226	8	utility	utility	NOUN
inlawrev-18087	226	9	receipts	receipt	NOUN
inlawrev-18087	226	10	tax	tax	NOUN
inlawrev-18087	226	11	if	if	SCONJ
inlawrev-18087	226	12	the	the	DET
inlawrev-18087	226	13	gross	gross	ADJ
inlawrev-18087	226	14	receipts	receipt	NOUN
inlawrev-18087	226	15	are	be	AUX
inlawrev-18087	226	16	received	receive	VERB
inlawrev-18087	226	17	by	by	ADP
inlawrev-18087	226	18	a	a	DET
inlawrev-18087	226	19	taxpayer	taxpayer	NOUN
inlawrev-18087	226	20	from	from	ADP
inlawrev-18087	226	21	an	an	DET
inlawrev-18087	226	22	electricity	electricity	NOUN
inlawrev-18087	226	23	supplier	supplier	NOUN
inlawrev-18087	226	24	.	.	PUNCT
inlawrev-18087	226	25	.	.	PUNCT
inlawrev-18087	227	1	.	.	PUNCT
inlawrev-18087	228	1	as	as	ADP
inlawrev-18087	228	2	payment	payment	NOUN
inlawrev-18087	228	3	of	of	ADP
inlawrev-18087	228	4	severance	severance	NOUN
inlawrev-18087	228	5	damages	damage	NOUN
inlawrev-18087	228	6	or	or	CCONJ
inlawrev-18087	228	7	other	other	ADJ
inlawrev-18087	228	8	72	72	NUM
inlawrev-18087	228	9	.	.	PUNCT
inlawrev-18087	229	1	i	i	PRON
inlawrev-18087	229	2	d.	d.	PROPN
inlawrev-18087	229	3	§	§	PROPN
inlawrev-18087	229	4	6	6	NUM
inlawrev-18087	229	5	-	-	SYM
inlawrev-18087	229	6	3.1	3.1	NUM
inlawrev-18087	229	7	-	-	SYM
inlawrev-18087	229	8	24	24	NUM
inlawrev-18087	229	9	-	-	PUNCT
inlawrev-18087	229	10	9	9	NUM
inlawrev-18087	229	11	.	.	NOUN
inlawrev-18087	229	12	73	73	NUM
inlawrev-18087	229	13	.	.	PUNCT
inlawrev-18087	230	1	i	i	PRON
inlawrev-18087	230	2	d.	d.	PROPN
inlawrev-18087	230	3	§	§	PROPN
inlawrev-18087	230	4	6	6	NUM
inlawrev-18087	230	5	-	-	SYM
inlawrev-18087	230	6	3.1	3.1	NUM
inlawrev-18087	230	7	-	-	SYM
inlawrev-18087	230	8	26	26	NUM
inlawrev-18087	230	9	-	-	SYM
inlawrev-18087	230	10	26	26	NUM
inlawrev-18087	230	11	.	.	PUNCT
inlawrev-18087	231	1	74	74	NUM
inlawrev-18087	231	2	.	.	PUNCT
inlawrev-18087	232	1	i	i	PRON
inlawrev-18087	232	2	d.	d.	PROPN
inlawrev-18087	232	3	§	§	PROPN
inlawrev-18087	232	4	6	6	NUM
inlawrev-18087	232	5	-	-	SYM
inlawrev-18087	232	6	3.1	3.1	NUM
inlawrev-18087	232	7	-	-	PUNCT
inlawrev-18087	232	8	31.9	31.9	NUM
inlawrev-18087	232	9	-	-	PUNCT
inlawrev-18087	232	10	23	23	NUM
inlawrev-18087	232	11	.	.	PUNCT
inlawrev-18087	233	1	75	75	NUM
inlawrev-18087	233	2	.	.	PUNCT
inlawrev-18087	234	1	i	i	PRON
inlawrev-18087	234	2	d.	d.	PROPN
inlawrev-18087	234	3	§	§	PROPN
inlawrev-18087	234	4	6	6	NUM
inlawrev-18087	234	5	-	-	SYM
inlawrev-18087	234	6	3.5	3.5	NUM
inlawrev-18087	234	7	-	-	PUNCT
inlawrev-18087	234	8	6	6	NUM
inlawrev-18087	234	9	-	-	SYM
inlawrev-18087	234	10	32	32	NUM
inlawrev-18087	234	11	.	.	PUNCT
inlawrev-18087	235	1	76	76	NUM
inlawrev-18087	235	2	.	.	PUNCT
inlawrev-18087	236	1	i	i	PRON
inlawrev-18087	236	2	d.	d.	PROPN
inlawrev-18087	236	3	77	77	NUM
inlawrev-18087	236	4	.	.	PUNCT
inlawrev-18087	237	1	i	i	PRON
inlawrev-18087	237	2	d.	d.	PROPN
inlawrev-18087	237	3	§	§	PROPN
inlawrev-18087	237	4	6	6	NUM
inlawrev-18087	237	5	-	-	SYM
inlawrev-18087	237	6	3.5	3.5	NUM
inlawrev-18087	237	7	-	-	PUNCT
inlawrev-18087	237	8	6	6	NUM
inlawrev-18087	237	9	-	-	SYM
inlawrev-18087	237	10	1.5	1.5	NUM
inlawrev-18087	237	11	.	.	PUNCT
inlawrev-18087	238	1	78	78	NUM
inlawrev-18087	238	2	.	.	PUNCT
inlawrev-18087	239	1	i	i	PRON
inlawrev-18087	239	2	d.	d.	PROPN
inlawrev-18087	239	3	§	§	PROPN
inlawrev-18087	239	4	6	6	NUM
inlawrev-18087	239	5	-	-	SYM
inlawrev-18087	239	6	3.5	3.5	NUM
inlawrev-18087	239	7	-	-	PUNCT
inlawrev-18087	239	8	7	7	NUM
inlawrev-18087	239	9	-	-	SYM
inlawrev-18087	239	10	16	16	NUM
inlawrev-18087	239	11	.	.	PUNCT
inlawrev-18087	240	1	79	79	NUM
inlawrev-18087	240	2	.	.	PUNCT
inlawrev-18087	241	1	i	i	PRON
inlawrev-18087	241	2	d.	d.	PROPN
inlawrev-18087	241	3	80	80	NUM
inlawrev-18087	241	4	.	.	PUNCT
inlawrev-18087	242	1	i	i	PRON
inlawrev-18087	242	2	d.	d.	PROPN
inlawrev-18087	242	3	§	§	PROPN
inlawrev-18087	242	4	6	6	NUM
inlawrev-18087	242	5	-	-	SYM
inlawrev-18087	242	6	3.5	3.5	NUM
inlawrev-18087	242	7	-	-	PUNCT
inlawrev-18087	242	8	7	7	NUM
inlawrev-18087	242	9	-	-	SYM
inlawrev-18087	242	10	5	5	NUM
inlawrev-18087	242	11	.	.	NUM
inlawrev-18087	242	12	81	81	NUM
inlawrev-18087	242	13	.	.	PUNCT
inlawrev-18087	243	1	i	i	PRON
inlawrev-18087	243	2	d.	d.	PROPN
inlawrev-18087	243	3	§	§	PROPN
inlawrev-18087	243	4	6	6	NUM
inlawrev-18087	243	5	-	-	SYM
inlawrev-18087	243	6	2.5	2.5	NUM
inlawrev-18087	243	7	-	-	PUNCT
inlawrev-18087	243	8	5	5	NUM
inlawrev-18087	243	9	-	-	NUM
inlawrev-18087	243	10	5.1	5.1	NUM
inlawrev-18087	243	11	.	.	PUNCT
inlawrev-18087	244	1	82	82	NUM
inlawrev-18087	244	2	.	.	PUNCT
inlawrev-18087	245	1	i	i	PRON
inlawrev-18087	245	2	d.	d.	PROPN
inlawrev-18087	245	3	83	83	NUM
inlawrev-18087	245	4	.	.	PUNCT
inlawrev-18087	246	1	i	i	PRON
inlawrev-18087	246	2	d.	d.	PROPN
inlawrev-18087	246	3	§	§	PROPN
inlawrev-18087	246	4	6	6	NUM
inlawrev-18087	246	5	-	-	SYM
inlawrev-18087	246	6	3.1	3.1	NUM
inlawrev-18087	246	7	-	-	PUNCT
inlawrev-18087	246	8	30.5	30.5	NUM
inlawrev-18087	246	9	-	-	SYM
inlawrev-18087	246	10	0.5	0.5	NUM
inlawrev-18087	246	11	.	.	PUNCT
inlawrev-18087	246	12	84	84	NUM
inlawrev-18087	246	13	.	.	PUNCT
inlawrev-18087	247	1	i	i	PRON
inlawrev-18087	247	2	d.	d.	PROPN
inlawrev-18087	247	3	§	§	PROPN
inlawrev-18087	247	4	6	6	NUM
inlawrev-18087	247	5	-	-	SYM
inlawrev-18087	247	6	3.1	3.1	NUM
inlawrev-18087	247	7	-	-	PUNCT
inlawrev-18087	247	8	1	1	NUM
inlawrev-18087	247	9	-	-	SYM
inlawrev-18087	247	10	3	3	NUM
inlawrev-18087	247	11	.	.	NOUN
inlawrev-18087	247	12	85	85	NUM
inlawrev-18087	247	13	.	.	PUNCT
inlawrev-18087	248	1	i	i	PRON
inlawrev-18087	248	2	d.	d.	PROPN
inlawrev-18087	248	3	1244	1244	NUM
inlawrev-18087	248	4	indiana	indiana	PROPN
inlawrev-18087	248	5	law	law	PROPN
inlawrev-18087	248	6	review	review	NOUN
inlawrev-18087	249	1	[	[	X
inlawrev-18087	249	2	vol	vol	NOUN
inlawrev-18087	249	3	.	.	PUNCT
inlawrev-18087	250	1	46:1235	46:1235	DET
inlawrev-18087	250	2	compensation	compensation	NOUN
inlawrev-18087	250	3	resulting	result	VERB
inlawrev-18087	250	4	from	from	ADP
inlawrev-18087	250	5	a	a	DET
inlawrev-18087	250	6	change	change	NOUN
inlawrev-18087	250	7	in	in	ADP
inlawrev-18087	250	8	assigned	assign	VERB
inlawrev-18087	250	9	service	service	NOUN
inlawrev-18087	250	10	area	area	NOUN
inlawrev-18087	250	11	boundaries	boundary	NOUN
inlawrev-18087	250	12	.	.	PUNCT
inlawrev-18087	251	1	”86	”86	PROPN
inlawrev-18087	251	2	g.	g.	PROPN
inlawrev-18087	251	3	miscellaneous	miscellaneous	ADJ
inlawrev-18087	251	4	provisions	provision	NOUN
inlawrev-18087	251	5	the	the	DET
inlawrev-18087	251	6	ga	ga	PROPN
inlawrev-18087	251	7	enacted	enact	VERB
inlawrev-18087	251	8	several	several	ADJ
inlawrev-18087	251	9	provisions	provision	NOUN
inlawrev-18087	251	10	relating	relate	VERB
inlawrev-18087	251	11	to	to	ADP
inlawrev-18087	251	12	revenue	revenue	NOUN
inlawrev-18087	251	13	disbursement	disbursement	NOUN
inlawrev-18087	251	14	and	and	CCONJ
inlawrev-18087	251	15	analysis	analysis	NOUN
inlawrev-18087	251	16	,	,	PUNCT
inlawrev-18087	251	17	concerning	concern	VERB
inlawrev-18087	251	18	the	the	DET
inlawrev-18087	251	19	office	office	NOUN
inlawrev-18087	251	20	of	of	ADP
inlawrev-18087	251	21	management	management	NOUN
inlawrev-18087	251	22	and	and	CCONJ
inlawrev-18087	251	23	budget	budget	NOUN
inlawrev-18087	251	24	(	(	PUNCT
inlawrev-18087	251	25	“	"	PUNCT
inlawrev-18087	251	26	omb	omb	NOUN
inlawrev-18087	251	27	”	"	PUNCT
inlawrev-18087	251	28	)	)	PUNCT
inlawrev-18087	251	29	and	and	CCONJ
inlawrev-18087	251	30	the	the	DET
inlawrev-18087	251	31	state	state	NOUN
inlawrev-18087	251	32	tax	tax	NOUN
inlawrev-18087	251	33	and	and	CCONJ
inlawrev-18087	251	34	financing	financing	NOUN
inlawrev-18087	251	35	policy	policy	NOUN
inlawrev-18087	251	36	committee	committee	NOUN
inlawrev-18087	251	37	(	(	PUNCT
inlawrev-18087	251	38	“	"	PUNCT
inlawrev-18087	251	39	stfpc	stfpc	NOUN
inlawrev-18087	251	40	”	"	PUNCT
inlawrev-18087	251	41	)	)	PUNCT
inlawrev-18087	251	42	.	.	PUNCT
inlawrev-18087	252	1	the	the	DET
inlawrev-18087	252	2	stfpc	stfpc	NOUN
inlawrev-18087	252	3	must	must	AUX
inlawrev-18087	252	4	study	study	VERB
inlawrev-18087	252	5	and	and	CCONJ
inlawrev-18087	252	6	review	review	VERB
inlawrev-18087	252	7	all	all	DET
inlawrev-18087	252	8	tax	tax	NOUN
inlawrev-18087	252	9	credits	credit	NOUN
inlawrev-18087	252	10	during	during	ADP
inlawrev-18087	252	11	the	the	DET
inlawrev-18087	252	12	post	post	ADJ
inlawrev-18087	252	13	-	-	ADJ
inlawrev-18087	252	14	legislative	legislative	ADJ
inlawrev-18087	252	15	sessions	session	NOUN
inlawrev-18087	252	16	of	of	ADP
inlawrev-18087	252	17	the	the	DET
inlawrev-18087	252	18	2012	2012	NUM
inlawrev-18087	252	19	and	and	CCONJ
inlawrev-18087	252	20	2013	2013	NUM
inlawrev-18087	252	21	calendar	calendar	NOUN
inlawrev-18087	252	22	years	year	NOUN
inlawrev-18087	252	23	(	(	PUNCT
inlawrev-18087	252	24	known	know	VERB
inlawrev-18087	252	25	as	as	ADP
inlawrev-18087	252	26	“	"	PUNCT
inlawrev-18087	252	27	the	the	DET
inlawrev-18087	252	28	interims”).87	interims”).87	NOUN
inlawrev-18087	252	29	the	the	DET
inlawrev-18087	252	30	stfpc	stfpc	NOUN
inlawrev-18087	252	31	is	be	AUX
inlawrev-18087	252	32	also	also	ADV
inlawrev-18087	252	33	to	to	PART
inlawrev-18087	252	34	study	study	VERB
inlawrev-18087	252	35	whether	whether	SCONJ
inlawrev-18087	252	36	the	the	DET
inlawrev-18087	252	37	sales	sale	NOUN
inlawrev-18087	252	38	tax	tax	NOUN
inlawrev-18087	252	39	exemptions	exemption	NOUN
inlawrev-18087	252	40	for	for	ADP
inlawrev-18087	252	41	remodeling	remodeling	NOUN
inlawrev-18087	252	42	,	,	PUNCT
inlawrev-18087	252	43	repairing	repair	VERB
inlawrev-18087	252	44	,	,	PUNCT
inlawrev-18087	252	45	refurbishing	refurbishing	NOUN
inlawrev-18087	252	46	,	,	PUNCT
inlawrev-18087	252	47	and	and	CCONJ
inlawrev-18087	252	48	completion	completion	NOUN
inlawrev-18087	252	49	work	work	NOUN
inlawrev-18087	252	50	on	on	ADP
inlawrev-18087	252	51	larger	large	ADJ
inlawrev-18087	252	52	aircraft88	aircraft88	NOUN
inlawrev-18087	252	53	“	"	PUNCT
inlawrev-18087	252	54	should	should	AUX
inlawrev-18087	252	55	apply	apply	VERB
inlawrev-18087	252	56	to	to	ADP
inlawrev-18087	252	57	all	all	DET
inlawrev-18087	252	58	aircraft	aircraft	NOUN
inlawrev-18087	252	59	and	and	CCONJ
inlawrev-18087	252	60	avionic	avionic	ADJ
inlawrev-18087	252	61	devices	device	NOUN
inlawrev-18087	252	62	.	.	PUNCT
inlawrev-18087	253	1	”89	”89	PROPN
inlawrev-18087	254	1	the	the	DET
inlawrev-18087	254	2	stfpc	stfpc	NOUN
inlawrev-18087	254	3	was	be	AUX
inlawrev-18087	254	4	to	to	PART
inlawrev-18087	254	5	report	report	VERB
inlawrev-18087	254	6	to	to	ADP
inlawrev-18087	254	7	the	the	DET
inlawrev-18087	254	8	general	general	ADJ
inlawrev-18087	254	9	assembly	assembly	NOUN
inlawrev-18087	254	10	by	by	ADP
inlawrev-18087	254	11	november	november	PROPN
inlawrev-18087	254	12	1	1	NUM
inlawrev-18087	254	13	,	,	PUNCT
inlawrev-18087	254	14	2012.90	2012.90	NUM
inlawrev-18087	254	15	the	the	DET
inlawrev-18087	254	16	office	office	NOUN
inlawrev-18087	254	17	of	of	ADP
inlawrev-18087	254	18	management	management	NOUN
inlawrev-18087	254	19	and	and	CCONJ
inlawrev-18087	254	20	budget	budget	NOUN
inlawrev-18087	254	21	(	(	PUNCT
inlawrev-18087	254	22	“	"	PUNCT
inlawrev-18087	254	23	omb	omb	NOUN
inlawrev-18087	254	24	”	"	PUNCT
inlawrev-18087	254	25	)	)	PUNCT
inlawrev-18087	254	26	is	be	AUX
inlawrev-18087	254	27	now	now	ADV
inlawrev-18087	254	28	required	require	VERB
inlawrev-18087	254	29	to	to	PART
inlawrev-18087	254	30	calculate	calculate	VERB
inlawrev-18087	254	31	the	the	DET
inlawrev-18087	254	32	state	state	NOUN
inlawrev-18087	254	33	reserves	reserve	NOUN
inlawrev-18087	254	34	on	on	ADP
inlawrev-18087	254	35	a	a	DET
inlawrev-18087	254	36	biennial	biennial	ADJ
inlawrev-18087	254	37	,	,	PUNCT
inlawrev-18087	254	38	rather	rather	ADV
inlawrev-18087	254	39	than	than	ADP
inlawrev-18087	254	40	annual	annual	ADJ
inlawrev-18087	254	41	,	,	PUNCT
inlawrev-18087	254	42	basis.91	basis.91	NOUN
inlawrev-18087	254	43	these	these	DET
inlawrev-18087	254	44	calculations	calculation	NOUN
inlawrev-18087	254	45	now	now	ADV
inlawrev-18087	254	46	must	must	AUX
inlawrev-18087	254	47	be	be	AUX
inlawrev-18087	254	48	completed	complete	VERB
inlawrev-18087	254	49	by	by	ADP
inlawrev-18087	254	50	july	july	PROPN
inlawrev-18087	254	51	31	31	NUM
inlawrev-18087	254	52	of	of	ADP
inlawrev-18087	254	53	each	each	DET
inlawrev-18087	254	54	odd	odd	ADV
inlawrev-18087	254	55	-	-	PUNCT
inlawrev-18087	254	56	numbered	number	VERB
inlawrev-18087	254	57	year.92	year.92	NOUN
inlawrev-18087	254	58	the	the	DET
inlawrev-18087	254	59	threshold	threshold	NOUN
inlawrev-18087	254	60	for	for	ADP
inlawrev-18087	254	61	disbursement	disbursement	NOUN
inlawrev-18087	254	62	of	of	ADP
inlawrev-18087	254	63	excess	excess	ADJ
inlawrev-18087	254	64	state	state	NOUN
inlawrev-18087	254	65	reserves	reserve	NOUN
inlawrev-18087	254	66	has	have	AUX
inlawrev-18087	254	67	been	be	AUX
inlawrev-18087	254	68	increased	increase	VERB
inlawrev-18087	254	69	from	from	ADP
inlawrev-18087	254	70	10	10	NUM
inlawrev-18087	254	71	%	%	NOUN
inlawrev-18087	254	72	of	of	ADP
inlawrev-18087	254	73	general	general	ADJ
inlawrev-18087	254	74	revenue	revenue	NOUN
inlawrev-18087	254	75	appropriations	appropriation	NOUN
inlawrev-18087	254	76	to	to	ADP
inlawrev-18087	254	77	12.5%.93	12.5%.93	PROPN
inlawrev-18087	254	78	this	this	DET
inlawrev-18087	254	79	determination	determination	NOUN
inlawrev-18087	254	80	must	must	AUX
inlawrev-18087	254	81	be	be	AUX
inlawrev-18087	254	82	made	make	VERB
inlawrev-18087	254	83	and	and	CCONJ
inlawrev-18087	254	84	presented	present	VERB
inlawrev-18087	254	85	to	to	ADP
inlawrev-18087	254	86	the	the	DET
inlawrev-18087	254	87	state	state	NOUN
inlawrev-18087	254	88	budget	budget	NOUN
inlawrev-18087	254	89	committee	committee	NOUN
inlawrev-18087	254	90	by	by	ADP
inlawrev-18087	254	91	september	september	PROPN
inlawrev-18087	254	92	30	30	NUM
inlawrev-18087	254	93	of	of	ADP
inlawrev-18087	254	94	every	every	DET
inlawrev-18087	254	95	odd	odd	ADV
inlawrev-18087	254	96	-	-	PUNCT
inlawrev-18087	254	97	numbered	number	VERB
inlawrev-18087	254	98	year.94	year.94	NOUN
inlawrev-18087	254	99	if	if	SCONJ
inlawrev-18087	254	100	the	the	DET
inlawrev-18087	254	101	reserves	reserve	NOUN
inlawrev-18087	254	102	total	total	VERB
inlawrev-18087	254	103	less	less	ADJ
inlawrev-18087	254	104	than	than	ADP
inlawrev-18087	254	105	$	$	SYM
inlawrev-18087	254	106	50,000,000	50,000,000	NUM
inlawrev-18087	254	107	on	on	ADP
inlawrev-18087	254	108	june	june	PROPN
inlawrev-18087	254	109	30	30	NUM
inlawrev-18087	254	110	,	,	PUNCT
inlawrev-18087	254	111	the	the	DET
inlawrev-18087	254	112	governor	governor	NOUN
inlawrev-18087	254	113	is	be	AUX
inlawrev-18087	254	114	not	not	PART
inlawrev-18087	254	115	to	to	PART
inlawrev-18087	254	116	disburse	disburse	VERB
inlawrev-18087	254	117	any	any	DET
inlawrev-18087	254	118	funds	fund	NOUN
inlawrev-18087	254	119	and	and	CCONJ
inlawrev-18087	254	120	,	,	PUNCT
inlawrev-18087	254	121	instead	instead	ADV
inlawrev-18087	254	122	,	,	PUNCT
inlawrev-18087	254	123	should	should	AUX
inlawrev-18087	254	124	carry	carry	VERB
inlawrev-18087	254	125	over	over	ADP
inlawrev-18087	254	126	the	the	DET
inlawrev-18087	254	127	reserves	reserve	NOUN
inlawrev-18087	254	128	to	to	ADP
inlawrev-18087	254	129	a	a	DET
inlawrev-18087	254	130	subsequent	subsequent	ADJ
inlawrev-18087	254	131	year.95	year.95	NOUN
inlawrev-18087	254	132	if	if	SCONJ
inlawrev-18087	254	133	the	the	DET
inlawrev-18087	254	134	reserves	reserve	NOUN
inlawrev-18087	254	135	exceeded	exceed	VERB
inlawrev-18087	254	136	$	$	SYM
inlawrev-18087	254	137	50,000,000	50,000,000	NUM
inlawrev-18087	254	138	by	by	ADP
inlawrev-18087	254	139	june	june	PROPN
inlawrev-18087	254	140	30	30	NUM
inlawrev-18087	254	141	,	,	PUNCT
inlawrev-18087	254	142	2012	2012	NUM
inlawrev-18087	254	143	,	,	PUNCT
inlawrev-18087	254	144	the	the	DET
inlawrev-18087	254	145	governor	governor	NOUN
inlawrev-18087	254	146	was	be	AUX
inlawrev-18087	254	147	to	to	PART
inlawrev-18087	254	148	transfer	transfer	VERB
inlawrev-18087	254	149	50	50	NUM
inlawrev-18087	254	150	%	%	NOUN
inlawrev-18087	254	151	of	of	ADP
inlawrev-18087	254	152	the	the	DET
inlawrev-18087	254	153	reserves	reserve	NOUN
inlawrev-18087	254	154	to	to	ADP
inlawrev-18087	254	155	the	the	DET
inlawrev-18087	254	156	newly	newly	ADV
inlawrev-18087	254	157	-	-	PUNCT
inlawrev-18087	254	158	established	establish	VERB
inlawrev-18087	254	159	pension	pension	NOUN
inlawrev-18087	254	160	stabilization	stabilization	NOUN
inlawrev-18087	254	161	fund.96	fund.96	ADP
inlawrev-18087	254	162	the	the	DET
inlawrev-18087	254	163	purpose	purpose	NOUN
inlawrev-18087	254	164	of	of	ADP
inlawrev-18087	254	165	the	the	DET
inlawrev-18087	254	166	fund	fund	NOUN
inlawrev-18087	254	167	is	be	AUX
inlawrev-18087	254	168	for	for	ADP
inlawrev-18087	254	169	the	the	DET
inlawrev-18087	254	170	pension	pension	NOUN
inlawrev-18087	254	171	plans	plan	NOUN
inlawrev-18087	254	172	for	for	ADP
inlawrev-18087	254	173	the	the	DET
inlawrev-18087	254	174	state	state	NOUN
inlawrev-18087	254	175	police	police	NOUN
inlawrev-18087	254	176	,	,	PUNCT
inlawrev-18087	254	177	conservation	conservation	NOUN
inlawrev-18087	254	178	officers	officer	NOUN
inlawrev-18087	254	179	,	,	PUNCT
inlawrev-18087	254	180	judges	judge	NOUN
inlawrev-18087	254	181	,	,	PUNCT
inlawrev-18087	254	182	and	and	CCONJ
inlawrev-18087	254	183	prosecuting	prosecute	VERB
inlawrev-18087	254	184	attorneys	attorney	NOUN
inlawrev-18087	254	185	to	to	PART
inlawrev-18087	254	186	increase	increase	VERB
inlawrev-18087	254	187	the	the	DET
inlawrev-18087	254	188	funded	fund	VERB
inlawrev-18087	254	189	amount	amount	NOUN
inlawrev-18087	254	190	of	of	ADP
inlawrev-18087	254	191	each	each	PRON
inlawrev-18087	254	192	of	of	ADP
inlawrev-18087	254	193	these	these	DET
inlawrev-18087	254	194	plans	plan	NOUN
inlawrev-18087	254	195	to	to	PART
inlawrev-18087	254	196	eighty	eighty	NUM
inlawrev-18087	254	197	percent	percent	NOUN
inlawrev-18087	254	198	.	.	PUNCT
inlawrev-18087	254	199	.	.	PUNCT
inlawrev-18087	254	200	.	.	PUNCT
inlawrev-18087	254	201	.	.	PUNCT
inlawrev-18087	255	1	[	[	X
inlawrev-18087	255	2	i]f	i]f	ADP
inlawrev-18087	255	3	the	the	DET
inlawrev-18087	255	4	amount	amount	NOUN
inlawrev-18087	255	5	of	of	ADP
inlawrev-18087	255	6	money	money	NOUN
inlawrev-18087	255	7	available	available	ADJ
inlawrev-18087	255	8	for	for	ADP
inlawrev-18087	255	9	transfer	transfer	NOUN
inlawrev-18087	255	10	is	be	AUX
inlawrev-18087	255	11	less	less	ADJ
inlawrev-18087	255	12	than	than	ADP
inlawrev-18087	255	13	the	the	DET
inlawrev-18087	255	14	amount	amount	NOUN
inlawrev-18087	255	15	needed	need	VERB
inlawrev-18087	255	16	to	to	PART
inlawrev-18087	255	17	increase	increase	VERB
inlawrev-18087	255	18	all	all	DET
inlawrev-18087	255	19	these	these	DET
inlawrev-18087	255	20	plans	plan	NOUN
inlawrev-18087	255	21	'	'	PART
inlawrev-18087	255	22	funded	fund	VERB
inlawrev-18087	255	23	amount	amount	NOUN
inlawrev-18087	255	24	to	to	ADP
inlawrev-18087	255	25	eighty	eighty	NUM
inlawrev-18087	255	26	percent	percent	NOUN
inlawrev-18087	255	27	(	(	PUNCT
inlawrev-18087	255	28	80	80	NUM
inlawrev-18087	255	29	%	%	NOUN
inlawrev-18087	255	30	)	)	PUNCT
inlawrev-18087	255	31	,	,	PUNCT
inlawrev-18087	255	32	the	the	DET
inlawrev-18087	255	33	transfers	transfer	NOUN
inlawrev-18087	255	34	shall	shall	AUX
inlawrev-18087	255	35	be	be	AUX
inlawrev-18087	255	36	made	make	VERB
inlawrev-18087	255	37	in	in	ADP
inlawrev-18087	255	38	the	the	DET
inlawrev-18087	255	39	priority	priority	NOUN
inlawrev-18087	255	40	of	of	ADP
inlawrev-18087	255	41	each	each	DET
inlawrev-18087	255	42	plan	plan	NOUN
inlawrev-18087	255	43	's	's	PART
inlawrev-18087	255	44	unfunded	unfunded	ADJ
inlawrev-18087	255	45	liability	liability	NOUN
inlawrev-18087	255	46	so	so	SCONJ
inlawrev-18087	255	47	that	that	SCONJ
inlawrev-18087	255	48	the	the	DET
inlawrev-18087	255	49	funded	fund	VERB
inlawrev-18087	255	50	amount	amount	NOUN
inlawrev-18087	255	51	of	of	ADP
inlawrev-18087	255	52	the	the	DET
inlawrev-18087	255	53	plan	plan	NOUN
inlawrev-18087	255	54	with	with	ADP
inlawrev-18087	255	55	the	the	DET
inlawrev-18087	255	56	least	least	ADJ
inlawrev-18087	255	57	unfunded	unfunded	ADJ
inlawrev-18087	255	58	liability	liability	NOUN
inlawrev-18087	255	59	is	be	AUX
inlawrev-18087	255	60	raised	raise	VERB
inlawrev-18087	255	61	to	to	ADP
inlawrev-18087	255	62	eighty	eighty	NUM
inlawrev-18087	255	63	percent	percent	NOUN
inlawrev-18087	255	64	(	(	PUNCT
inlawrev-18087	255	65	80	80	NUM
inlawrev-18087	255	66	%	%	NOUN
inlawrev-18087	255	67	)	)	PUNCT
inlawrev-18087	255	68	86	86	NUM
inlawrev-18087	255	69	.	.	PUNCT
inlawrev-18087	256	1	i	i	PRON
inlawrev-18087	256	2	d.	d.	PROPN
inlawrev-18087	256	3	§	§	PROPN
inlawrev-18087	256	4	6	6	NUM
inlawrev-18087	256	5	-	-	SYM
inlawrev-18087	256	6	2.3	2.3	NUM
inlawrev-18087	256	7	-	-	PUNCT
inlawrev-18087	256	8	4	4	NUM
inlawrev-18087	256	9	-	-	SYM
inlawrev-18087	256	10	7	7	NUM
inlawrev-18087	256	11	.	.	NOUN
inlawrev-18087	256	12	87	87	NUM
inlawrev-18087	256	13	.	.	PUNCT
inlawrev-18087	257	1	taxation	taxation	NOUN
inlawrev-18087	257	2	—	—	PUNCT
inlawrev-18087	257	3	exemptions	exemption	NOUN
inlawrev-18087	257	4	—	—	PUNCT
inlawrev-18087	257	5	property	property	NOUN
inlawrev-18087	257	6	taxation	taxation	NOUN
inlawrev-18087	257	7	,	,	PUNCT
inlawrev-18087	257	8	2012	2012	NUM
inlawrev-18087	257	9	ind	ind	NOUN
inlawrev-18087	257	10	.	.	PUNCT
inlawrev-18087	258	1	legis	legis	PROPN
inlawrev-18087	258	2	.	.	PUNCT
inlawrev-18087	259	1	p.l	p.l	PROPN
inlawrev-18087	259	2	.	.	PROPN
inlawrev-18087	259	3	137	137	NUM
inlawrev-18087	259	4	-	-	PUNCT
inlawrev-18087	259	5	2012	2012	NUM
inlawrev-18087	259	6	§	§	PROPN
inlawrev-18087	259	7	130	130	NUM
inlawrev-18087	259	8	(	(	PUNCT
inlawrev-18087	259	9	h.e.a	h.e.a	NOUN
inlawrev-18087	259	10	.	.	PUNCT
inlawrev-18087	259	11	1072	1072	NUM
inlawrev-18087	259	12	)	)	PUNCT
inlawrev-18087	259	13	(	(	PUNCT
inlawrev-18087	259	14	west	west	NOUN
inlawrev-18087	259	15	)	)	PUNCT
inlawrev-18087	259	16	.	.	PUNCT
inlawrev-18087	260	1	88	88	NUM
inlawrev-18087	260	2	.	.	PUNCT
inlawrev-18087	261	1	see	see	VERB
inlawrev-18087	261	2	supra	supra	PROPN
inlawrev-18087	261	3	notes	note	VERB
inlawrev-18087	261	4	69	69	NUM
inlawrev-18087	261	5	-	-	SYM
inlawrev-18087	261	6	74	74	NUM
inlawrev-18087	261	7	,	,	PUNCT
inlawrev-18087	261	8	81	81	NUM
inlawrev-18087	261	9	and	and	CCONJ
inlawrev-18087	261	10	accompanying	accompany	VERB
inlawrev-18087	261	11	text	text	NOUN
inlawrev-18087	261	12	.	.	PUNCT
inlawrev-18087	262	1	89	89	NUM
inlawrev-18087	262	2	.	.	PUNCT
inlawrev-18087	263	1	sales	sale	NOUN
inlawrev-18087	263	2	and	and	CCONJ
inlawrev-18087	263	3	use	use	VERB
inlawrev-18087	263	4	tax	tax	NOUN
inlawrev-18087	263	5	—	—	PUNCT
inlawrev-18087	263	6	exemptions	exemption	NOUN
inlawrev-18087	263	7	—	—	PUNCT
inlawrev-18087	263	8	aircraft	aircraft	NOUN
inlawrev-18087	263	9	,	,	PUNCT
inlawrev-18087	263	10	2012	2012	NUM
inlawrev-18087	263	11	ind	ind	NOUN
inlawrev-18087	263	12	.	.	PUNCT
inlawrev-18087	264	1	legis	legis	PROPN
inlawrev-18087	264	2	.	.	PUNCT
inlawrev-18087	265	1	serv	serv	PROPN
inlawrev-18087	265	2	.	.	PUNCT
inlawrev-18087	266	1	p.l	p.l	PROPN
inlawrev-18087	266	2	.	.	PROPN
inlawrev-18087	266	3	153	153	NUM
inlawrev-18087	266	4	-	-	SYM
inlawrev-18087	266	5	2012	2012	NUM
inlawrev-18087	266	6	§	§	PROPN
inlawrev-18087	266	7	6	6	NUM
inlawrev-18087	266	8	(	(	PUNCT
inlawrev-18087	266	9	h.e.a	h.e.a	NOUN
inlawrev-18087	266	10	.	.	NOUN
inlawrev-18087	266	11	1325	1325	NUM
inlawrev-18087	266	12	)	)	PUNCT
inlawrev-18087	266	13	(	(	PUNCT
inlawrev-18087	266	14	west	west	NOUN
inlawrev-18087	266	15	)	)	PUNCT
inlawrev-18087	266	16	.	.	PUNCT
inlawrev-18087	267	1	90	90	NUM
inlawrev-18087	267	2	.	.	PUNCT
inlawrev-18087	268	1	i	i	PRON
inlawrev-18087	268	2	d.	d.	PROPN
inlawrev-18087	268	3	91	91	NUM
inlawrev-18087	268	4	.	.	PUNCT
inlawrev-18087	269	1	ind	ind	PROPN
inlawrev-18087	269	2	.	.	PUNCT
inlawrev-18087	270	1	code	code	PROPN
inlawrev-18087	270	2	§	§	PROPN
inlawrev-18087	270	3	4	4	NUM
inlawrev-18087	270	4	-	-	SYM
inlawrev-18087	270	5	10	10	NUM
inlawrev-18087	270	6	-	-	PUNCT
inlawrev-18087	270	7	22	22	NUM
inlawrev-18087	270	8	-	-	SYM
inlawrev-18087	270	9	1	1	NUM
inlawrev-18087	270	10	(	(	PUNCT
inlawrev-18087	270	11	2013	2013	NUM
inlawrev-18087	270	12	)	)	PUNCT
inlawrev-18087	270	13	.	.	PUNCT
inlawrev-18087	271	1	92	92	NUM
inlawrev-18087	271	2	.	.	PUNCT
inlawrev-18087	272	1	i	i	PRON
inlawrev-18087	272	2	d.	d.	PROPN
inlawrev-18087	272	3	93	93	NUM
inlawrev-18087	272	4	.	.	PUNCT
inlawrev-18087	273	1	i	i	PRON
inlawrev-18087	273	2	d.	d.	PROPN
inlawrev-18087	273	3	§	§	PROPN
inlawrev-18087	273	4	4	4	NUM
inlawrev-18087	273	5	-	-	SYM
inlawrev-18087	273	6	10	10	NUM
inlawrev-18087	273	7	-	-	PUNCT
inlawrev-18087	273	8	22	22	NUM
inlawrev-18087	273	9	-	-	SYM
inlawrev-18087	273	10	2	2	NUM
inlawrev-18087	273	11	.	.	NOUN
inlawrev-18087	273	12	94	94	NUM
inlawrev-18087	273	13	.	.	PUNCT
inlawrev-18087	274	1	i	i	PRON
inlawrev-18087	274	2	d.	d.	PROPN
inlawrev-18087	274	3	95	95	NUM
inlawrev-18087	274	4	.	.	PUNCT
inlawrev-18087	275	1	i	i	PRON
inlawrev-18087	275	2	d.	d.	PROPN
inlawrev-18087	275	3	§	§	PROPN
inlawrev-18087	275	4	4	4	NUM
inlawrev-18087	275	5	-	-	SYM
inlawrev-18087	275	6	10	10	NUM
inlawrev-18087	275	7	-	-	PUNCT
inlawrev-18087	275	8	22	22	NUM
inlawrev-18087	275	9	-	-	PUNCT
inlawrev-18087	275	10	3(1	3(1	NUM
inlawrev-18087	275	11	)	)	PUNCT
inlawrev-18087	275	12	.	.	PUNCT
inlawrev-18087	276	1	96	96	NUM
inlawrev-18087	276	2	.	.	PUNCT
inlawrev-18087	277	1	i	i	PRON
inlawrev-18087	277	2	d.	d.	PROPN
inlawrev-18087	277	3	§	§	PROPN
inlawrev-18087	277	4	4	4	NUM
inlawrev-18087	277	5	-	-	SYM
inlawrev-18087	277	6	10	10	NUM
inlawrev-18087	277	7	-	-	PUNCT
inlawrev-18087	277	8	22	22	NUM
inlawrev-18087	277	9	-	-	PUNCT
inlawrev-18087	277	10	3(2	3(2	NUM
inlawrev-18087	277	11	)	)	PUNCT
inlawrev-18087	277	12	.	.	PUNCT
inlawrev-18087	278	1	2013	2013	NUM
inlawrev-18087	278	2	]	]	PUNCT
inlawrev-18087	278	3	taxation	taxation	NOUN
inlawrev-18087	278	4	1245	1245	NUM
inlawrev-18087	278	5	first.97	first.97	NOUN
inlawrev-18087	278	6	for	for	ADP
inlawrev-18087	278	7	fiscal	fiscal	ADJ
inlawrev-18087	278	8	years	year	NOUN
inlawrev-18087	278	9	2013	2013	NUM
inlawrev-18087	278	10	and	and	CCONJ
inlawrev-18087	278	11	later	later	ADV
inlawrev-18087	278	12	,	,	PUNCT
inlawrev-18087	278	13	50	50	NUM
inlawrev-18087	278	14	%	%	NOUN
inlawrev-18087	278	15	of	of	ADP
inlawrev-18087	278	16	any	any	DET
inlawrev-18087	278	17	surplus	surplus	NOUN
inlawrev-18087	278	18	will	will	AUX
inlawrev-18087	278	19	be	be	AUX
inlawrev-18087	278	20	disbursed	disburse	VERB
inlawrev-18087	278	21	to	to	ADP
inlawrev-18087	278	22	the	the	DET
inlawrev-18087	278	23	pension	pension	NOUN
inlawrev-18087	278	24	stabilization	stabilization	NOUN
inlawrev-18087	278	25	fund	fund	NOUN
inlawrev-18087	278	26	and	and	CCONJ
inlawrev-18087	278	27	50	50	NUM
inlawrev-18087	278	28	%	%	NOUN
inlawrev-18087	278	29	will	will	AUX
inlawrev-18087	278	30	go	go	VERB
inlawrev-18087	278	31	to	to	ADP
inlawrev-18087	278	32	the	the	DET
inlawrev-18087	278	33	taxpayers	taxpayer	NOUN
inlawrev-18087	278	34	as	as	ADP
inlawrev-18087	278	35	part	part	NOUN
inlawrev-18087	278	36	of	of	ADP
inlawrev-18087	278	37	an	an	DET
inlawrev-18087	278	38	automatic	automatic	ADJ
inlawrev-18087	278	39	tax	tax	NOUN
inlawrev-18087	278	40	refund.98	refund.98	NOUN
inlawrev-18087	278	41	to	to	PART
inlawrev-18087	278	42	be	be	AUX
inlawrev-18087	278	43	eligible	eligible	ADJ
inlawrev-18087	278	44	for	for	ADP
inlawrev-18087	278	45	the	the	DET
inlawrev-18087	278	46	refund	refund	NOUN
inlawrev-18087	278	47	,	,	PUNCT
inlawrev-18087	278	48	the	the	DET
inlawrev-18087	278	49	taxpayer	taxpayer	NOUN
inlawrev-18087	278	50	must	must	AUX
inlawrev-18087	278	51	have	have	AUX
inlawrev-18087	278	52	had	have	VERB
inlawrev-18087	278	53	indiana	indiana	PROPN
inlawrev-18087	278	54	agit	agit	PROPN
inlawrev-18087	278	55	liability	liability	NOUN
inlawrev-18087	278	56	and	and	CCONJ
inlawrev-18087	278	57	filed	file	VERB
inlawrev-18087	278	58	a	a	DET
inlawrev-18087	278	59	return	return	NOUN
inlawrev-18087	278	60	in	in	ADP
inlawrev-18087	278	61	the	the	DET
inlawrev-18087	278	62	year	year	NOUN
inlawrev-18087	278	63	that	that	PRON
inlawrev-18087	278	64	the	the	DET
inlawrev-18087	278	65	state	state	NOUN
inlawrev-18087	278	66	had	have	VERB
inlawrev-18087	278	67	reserves	reserve	NOUN
inlawrev-18087	278	68	in	in	ADP
inlawrev-18087	278	69	excess	excess	NOUN
inlawrev-18087	278	70	of	of	ADP
inlawrev-18087	278	71	$	$	SYM
inlawrev-18087	278	72	50,000,000.99	50,000,000.99	NUM
inlawrev-18087	278	73	in	in	ADP
inlawrev-18087	278	74	a	a	DET
inlawrev-18087	278	75	major	major	ADJ
inlawrev-18087	278	76	change	change	NOUN
inlawrev-18087	278	77	from	from	ADP
inlawrev-18087	278	78	the	the	DET
inlawrev-18087	278	79	previous	previous	ADJ
inlawrev-18087	278	80	tax	tax	NOUN
inlawrev-18087	278	81	refund	refund	NOUN
inlawrev-18087	278	82	section	section	NOUN
inlawrev-18087	278	83	,	,	PUNCT
inlawrev-18087	278	84	it	it	PRON
inlawrev-18087	278	85	is	be	AUX
inlawrev-18087	278	86	no	no	ADV
inlawrev-18087	278	87	longer	long	ADV
inlawrev-18087	278	88	distributed	distribute	VERB
inlawrev-18087	278	89	pro	pro	ADJ
inlawrev-18087	278	90	rata	rata	NOUN
inlawrev-18087	278	91	based	base	VERB
inlawrev-18087	278	92	on	on	ADP
inlawrev-18087	278	93	the	the	DET
inlawrev-18087	278	94	amount	amount	NOUN
inlawrev-18087	278	95	of	of	ADP
inlawrev-18087	278	96	agit	agit	ADJ
inlawrev-18087	278	97	paid	pay	VERB
inlawrev-18087	278	98	,	,	PUNCT
inlawrev-18087	278	99	but	but	CCONJ
inlawrev-18087	278	100	is	be	AUX
inlawrev-18087	278	101	instead	instead	ADV
inlawrev-18087	278	102	divided	divide	VERB
inlawrev-18087	278	103	equally	equally	ADV
inlawrev-18087	278	104	among	among	ADP
inlawrev-18087	278	105	taxpayers	taxpayer	NOUN
inlawrev-18087	278	106	that	that	PRON
inlawrev-18087	278	107	qualify	qualify	VERB
inlawrev-18087	278	108	for	for	ADP
inlawrev-18087	278	109	a	a	DET
inlawrev-18087	278	110	refund.100	refund.100	NOUN
inlawrev-18087	278	111	the	the	DET
inlawrev-18087	278	112	refund	refund	NOUN
inlawrev-18087	278	113	functions	function	NOUN
inlawrev-18087	278	114	as	as	ADP
inlawrev-18087	278	115	a	a	DET
inlawrev-18087	278	116	credit	credit	NOUN
inlawrev-18087	278	117	first	first	ADV
inlawrev-18087	278	118	applied	apply	VERB
inlawrev-18087	278	119	“	"	PUNCT
inlawrev-18087	278	120	against	against	ADP
inlawrev-18087	278	121	adjusted	adjust	VERB
inlawrev-18087	278	122	gross	gross	ADJ
inlawrev-18087	278	123	income	income	NOUN
inlawrev-18087	278	124	tax	tax	NOUN
inlawrev-18087	278	125	liability	liability	NOUN
inlawrev-18087	278	126	in	in	ADP
inlawrev-18087	278	127	the	the	DET
inlawrev-18087	278	128	taxpayer	taxpayer	NOUN
inlawrev-18087	278	129	’s	’s	PART
inlawrev-18087	278	130	taxable	taxable	ADJ
inlawrev-18087	278	131	year	year	NOUN
inlawrev-18087	278	132	in	in	ADP
inlawrev-18087	278	133	which	which	PRON
inlawrev-18087	278	134	a	a	DET
inlawrev-18087	278	135	refund	refund	NOUN
inlawrev-18087	278	136	is	be	AUX
inlawrev-18087	278	137	provided	provide	VERB
inlawrev-18087	278	138	.	.	PUNCT
inlawrev-18087	278	139	.	.	PUNCT
inlawrev-18087	278	140	.	.	PUNCT
inlawrev-18087	279	1	.	.	PUNCT
inlawrev-18087	280	1	the	the	DET
inlawrev-18087	280	2	credit	credit	NOUN
inlawrev-18087	280	3	may	may	AUX
inlawrev-18087	280	4	not	not	PART
inlawrev-18087	280	5	be	be	AUX
inlawrev-18087	280	6	carried	carry	VERB
inlawrev-18087	280	7	forward	forward	ADV
inlawrev-18087	280	8	.	.	PUNCT
inlawrev-18087	281	1	”101	”101	PROPN
inlawrev-18087	281	2	however	however	ADV
inlawrev-18087	281	3	,	,	PUNCT
inlawrev-18087	281	4	the	the	DET
inlawrev-18087	281	5	ga	ga	PROPN
inlawrev-18087	281	6	also	also	ADV
inlawrev-18087	281	7	added	add	VERB
inlawrev-18087	281	8	that	that	SCONJ
inlawrev-18087	281	9	“	"	PUNCT
inlawrev-18087	281	10	[	[	X
inlawrev-18087	281	11	a]ny	a]ny	VERB
inlawrev-18087	281	12	remaining	remain	VERB
inlawrev-18087	281	13	unused	unused	ADJ
inlawrev-18087	281	14	credit	credit	NOUN
inlawrev-18087	281	15	shall	shall	AUX
inlawrev-18087	281	16	be	be	AUX
inlawrev-18087	281	17	refunded	refund	VERB
inlawrev-18087	281	18	to	to	ADP
inlawrev-18087	281	19	the	the	DET
inlawrev-18087	281	20	taxpayer	taxpayer	NOUN
inlawrev-18087	281	21	.	.	PUNCT
inlawrev-18087	281	22	”102	”102	PROPN
inlawrev-18087	282	1	this	this	DET
inlawrev-18087	282	2	change	change	NOUN
inlawrev-18087	282	3	from	from	ADP
inlawrev-18087	282	4	the	the	DET
inlawrev-18087	282	5	previous	previous	ADJ
inlawrev-18087	282	6	refund	refund	NOUN
inlawrev-18087	282	7	scheme	scheme	NOUN
inlawrev-18087	282	8	,	,	PUNCT
inlawrev-18087	282	9	combined	combine	VERB
inlawrev-18087	282	10	with	with	ADP
inlawrev-18087	282	11	the	the	DET
inlawrev-18087	282	12	equal	equal	ADJ
inlawrev-18087	282	13	,	,	PUNCT
inlawrev-18087	282	14	rather	rather	ADV
inlawrev-18087	282	15	than	than	ADP
inlawrev-18087	282	16	pro	pro	ADJ
inlawrev-18087	282	17	rata	rata	NOUN
inlawrev-18087	282	18	,	,	PUNCT
inlawrev-18087	282	19	distribution	distribution	NOUN
inlawrev-18087	282	20	of	of	ADP
inlawrev-18087	282	21	unused	unused	ADJ
inlawrev-18087	282	22	surplus	surplus	ADJ
inlawrev-18087	282	23	funds	fund	NOUN
inlawrev-18087	282	24	,	,	PUNCT
inlawrev-18087	282	25	means	mean	VERB
inlawrev-18087	282	26	that	that	SCONJ
inlawrev-18087	282	27	a	a	DET
inlawrev-18087	282	28	taxpayer	taxpayer	NOUN
inlawrev-18087	282	29	could	could	AUX
inlawrev-18087	282	30	theoretically	theoretically	ADV
inlawrev-18087	282	31	have	have	VERB
inlawrev-18087	282	32	a	a	DET
inlawrev-18087	282	33	net	net	ADJ
inlawrev-18087	282	34	negative	negative	ADJ
inlawrev-18087	282	35	income	income	NOUN
inlawrev-18087	282	36	tax	tax	NOUN
inlawrev-18087	282	37	liability	liability	NOUN
inlawrev-18087	282	38	in	in	ADP
inlawrev-18087	282	39	a	a	DET
inlawrev-18087	282	40	year	year	NOUN
inlawrev-18087	282	41	when	when	SCONJ
inlawrev-18087	282	42	a	a	DET
inlawrev-18087	282	43	disbursement	disbursement	NOUN
inlawrev-18087	282	44	is	be	AUX
inlawrev-18087	282	45	made	make	VERB
inlawrev-18087	282	46	.	.	PUNCT
inlawrev-18087	283	1	ii	ii	PROPN
inlawrev-18087	283	2	.	.	PUNCT
inlawrev-18087	284	1	indiana	indiana	PROPN
inlawrev-18087	284	2	tax	tax	PROPN
inlawrev-18087	284	3	court	court	NOUN
inlawrev-18087	284	4	decisions	decision	VERB
inlawrev-18087	284	5	the	the	DET
inlawrev-18087	284	6	tax	tax	NOUN
inlawrev-18087	284	7	court	court	NOUN
inlawrev-18087	284	8	rendered	render	VERB
inlawrev-18087	284	9	a	a	DET
inlawrev-18087	284	10	variety	variety	NOUN
inlawrev-18087	284	11	of	of	ADP
inlawrev-18087	284	12	opinions	opinion	NOUN
inlawrev-18087	284	13	from	from	ADP
inlawrev-18087	284	14	january	january	PROPN
inlawrev-18087	284	15	1	1	NUM
inlawrev-18087	284	16	,	,	PUNCT
inlawrev-18087	284	17	2012	2012	NUM
inlawrev-18087	284	18	to	to	ADP
inlawrev-18087	284	19	december	december	PROPN
inlawrev-18087	284	20	31	31	NUM
inlawrev-18087	284	21	,	,	PUNCT
inlawrev-18087	284	22	2012	2012	NUM
inlawrev-18087	284	23	.	.	PUNCT
inlawrev-18087	285	1	specifically	specifically	ADV
inlawrev-18087	285	2	,	,	PUNCT
inlawrev-18087	285	3	the	the	DET
inlawrev-18087	285	4	tax	tax	NOUN
inlawrev-18087	285	5	court	court	NOUN
inlawrev-18087	285	6	issued	issue	VERB
inlawrev-18087	285	7	nine	nine	NUM
inlawrev-18087	285	8	published	publish	VERB
inlawrev-18087	285	9	opinions	opinion	NOUN
inlawrev-18087	285	10	and	and	CCONJ
inlawrev-18087	285	11	decisions	decision	NOUN
inlawrev-18087	285	12	:	:	PUNCT
inlawrev-18087	285	13	four	four	NUM
inlawrev-18087	285	14	concerned	concern	VERB
inlawrev-18087	285	15	the	the	DET
inlawrev-18087	285	16	indiana	indiana	PROPN
inlawrev-18087	285	17	real	real	ADJ
inlawrev-18087	285	18	property	property	NOUN
inlawrev-18087	285	19	tax	tax	NOUN
inlawrev-18087	285	20	,	,	PUNCT
inlawrev-18087	285	21	one	one	NUM
inlawrev-18087	285	22	concerned	concern	VERB
inlawrev-18087	285	23	the	the	DET
inlawrev-18087	285	24	indiana	indiana	PROPN
inlawrev-18087	285	25	inheritance	inheritance	NOUN
inlawrev-18087	285	26	tax	tax	NOUN
inlawrev-18087	285	27	,	,	PUNCT
inlawrev-18087	285	28	three	three	NUM
inlawrev-18087	285	29	concerned	concern	VERB
inlawrev-18087	285	30	the	the	DET
inlawrev-18087	285	31	indiana	indiana	PROPN
inlawrev-18087	285	32	sales	sale	NOUN
inlawrev-18087	285	33	and	and	CCONJ
inlawrev-18087	285	34	use	use	VERB
inlawrev-18087	285	35	tax	tax	NOUN
inlawrev-18087	285	36	,	,	PUNCT
inlawrev-18087	285	37	and	and	CCONJ
inlawrev-18087	285	38	one	one	NUM
inlawrev-18087	285	39	concerned	concern	VERB
inlawrev-18087	285	40	the	the	DET
inlawrev-18087	285	41	indiana	indiana	PROPN
inlawrev-18087	285	42	corporate	corporate	ADJ
inlawrev-18087	285	43	income	income	NOUN
inlawrev-18087	285	44	tax	tax	NOUN
inlawrev-18087	285	45	.	.	PUNCT
inlawrev-18087	286	1	the	the	DET
inlawrev-18087	286	2	tax	tax	NOUN
inlawrev-18087	286	3	court	court	NOUN
inlawrev-18087	286	4	also	also	ADV
inlawrev-18087	286	5	issued	issue	VERB
inlawrev-18087	286	6	two	two	NUM
inlawrev-18087	286	7	unpublished	unpublished	ADJ
inlawrev-18087	286	8	opinions	opinion	NOUN
inlawrev-18087	286	9	:	:	PUNCT
inlawrev-18087	286	10	one	one	NUM
inlawrev-18087	286	11	concerned	concern	VERB
inlawrev-18087	286	12	the	the	DET
inlawrev-18087	286	13	indiana	indiana	PROPN
inlawrev-18087	286	14	sales	sale	NOUN
inlawrev-18087	286	15	and	and	CCONJ
inlawrev-18087	286	16	use	use	VERB
inlawrev-18087	286	17	tax	tax	NOUN
inlawrev-18087	286	18	,	,	PUNCT
inlawrev-18087	286	19	and	and	CCONJ
inlawrev-18087	286	20	one	one	NUM
inlawrev-18087	286	21	concerned	concern	VERB
inlawrev-18087	286	22	the	the	DET
inlawrev-18087	286	23	indiana	indiana	PROPN
inlawrev-18087	286	24	personal	personal	PROPN
inlawrev-18087	286	25	income	income	NOUN
inlawrev-18087	286	26	tax	tax	NOUN
inlawrev-18087	286	27	.	.	PUNCT
inlawrev-18087	287	1	a	a	DET
inlawrev-18087	287	2	summary	summary	NOUN
inlawrev-18087	287	3	of	of	ADP
inlawrev-18087	287	4	each	each	DET
inlawrev-18087	287	5	opinion	opinion	NOUN
inlawrev-18087	287	6	and	and	CCONJ
inlawrev-18087	287	7	decision	decision	NOUN
inlawrev-18087	287	8	appears	appear	VERB
inlawrev-18087	287	9	below	below	ADV
inlawrev-18087	287	10	.	.	PUNCT
inlawrev-18087	288	1	the	the	DET
inlawrev-18087	288	2	indiana	indiana	PROPN
inlawrev-18087	288	3	supreme	supreme	PROPN
inlawrev-18087	288	4	court	court	PROPN
inlawrev-18087	288	5	rendered	render	VERB
inlawrev-18087	288	6	several	several	ADJ
inlawrev-18087	288	7	opinions	opinion	NOUN
inlawrev-18087	288	8	reviewing	review	VERB
inlawrev-18087	288	9	the	the	DET
inlawrev-18087	288	10	tax	tax	NOUN
inlawrev-18087	288	11	court	court	NOUN
inlawrev-18087	288	12	’s	’s	PART
inlawrev-18087	288	13	final	final	ADJ
inlawrev-18087	288	14	determinations	determination	NOUN
inlawrev-18087	288	15	.	.	PUNCT
inlawrev-18087	289	1	specifically	specifically	ADV
inlawrev-18087	289	2	,	,	PUNCT
inlawrev-18087	289	3	the	the	DET
inlawrev-18087	289	4	supreme	supreme	PROPN
inlawrev-18087	289	5	court	court	PROPN
inlawrev-18087	289	6	issued	issue	VERB
inlawrev-18087	289	7	five	five	NUM
inlawrev-18087	289	8	published	publish	VERB
inlawrev-18087	289	9	opinions	opinion	NOUN
inlawrev-18087	289	10	and	and	CCONJ
inlawrev-18087	289	11	decisions	decision	NOUN
inlawrev-18087	289	12	:	:	PUNCT
inlawrev-18087	289	13	two	two	NUM
inlawrev-18087	289	14	concerned	concern	VERB
inlawrev-18087	289	15	the	the	DET
inlawrev-18087	289	16	indiana	indiana	PROPN
inlawrev-18087	289	17	sales	sale	NOUN
inlawrev-18087	289	18	and	and	CCONJ
inlawrev-18087	289	19	use	use	VERB
inlawrev-18087	289	20	tax	tax	NOUN
inlawrev-18087	289	21	,	,	PUNCT
inlawrev-18087	289	22	and	and	CCONJ
inlawrev-18087	289	23	three	three	NUM
inlawrev-18087	289	24	concerned	concern	VERB
inlawrev-18087	289	25	the	the	DET
inlawrev-18087	289	26	indiana	indiana	PROPN
inlawrev-18087	289	27	corporate	corporate	ADJ
inlawrev-18087	289	28	income	income	NOUN
inlawrev-18087	289	29	tax	tax	NOUN
inlawrev-18087	289	30	.	.	PUNCT
inlawrev-18087	290	1	a	a	DET
inlawrev-18087	290	2	summary	summary	NOUN
inlawrev-18087	290	3	of	of	ADP
inlawrev-18087	290	4	each	each	DET
inlawrev-18087	290	5	opinion	opinion	NOUN
inlawrev-18087	290	6	and	and	CCONJ
inlawrev-18087	290	7	decision	decision	NOUN
inlawrev-18087	290	8	appears	appear	VERB
inlawrev-18087	290	9	below	below	ADV
inlawrev-18087	290	10	.	.	PUNCT
inlawrev-18087	291	1	a.	a.	NOUN
inlawrev-18087	291	2	real	real	ADJ
inlawrev-18087	291	3	property	property	NOUN
inlawrev-18087	291	4	tax	tax	NOUN
inlawrev-18087	291	5	1	1	NUM
inlawrev-18087	291	6	.	.	PUNCT
inlawrev-18087	292	1	tipton	tipton	PROPN
inlawrev-18087	292	2	county	county	PROPN
inlawrev-18087	292	3	health	health	PROPN
inlawrev-18087	292	4	care	care	PROPN
inlawrev-18087	292	5	foundation	foundation	PROPN
inlawrev-18087	292	6	,	,	PUNCT
inlawrev-18087	292	7	inc	inc	PROPN
inlawrev-18087	292	8	.	.	PROPN
inlawrev-18087	293	1	v.	v.	PROPN
inlawrev-18087	293	2	tipton	tipton	PROPN
inlawrev-18087	293	3	county	county	PROPN
inlawrev-18087	293	4	assessor.103	assessor.103	NOUN
inlawrev-18087	293	5	—	—	PUNCT
inlawrev-18087	293	6	tipton	tipton	PROPN
inlawrev-18087	293	7	county	county	PROPN
inlawrev-18087	293	8	health	health	PROPN
inlawrev-18087	293	9	care	care	PROPN
inlawrev-18087	293	10	foundation	foundation	PROPN
inlawrev-18087	293	11	,	,	PUNCT
inlawrev-18087	293	12	inc	inc	PROPN
inlawrev-18087	293	13	.	.	PROPN
inlawrev-18087	293	14	(	(	PUNCT
inlawrev-18087	293	15	“	"	PUNCT
inlawrev-18087	293	16	foundation	foundation	NOUN
inlawrev-18087	293	17	”	"	PUNCT
inlawrev-18087	293	18	)	)	PUNCT
inlawrev-18087	293	19	is	be	AUX
inlawrev-18087	293	20	the	the	DET
inlawrev-18087	293	21	owner	owner	NOUN
inlawrev-18087	293	22	of	of	ADP
inlawrev-18087	293	23	autumnwood	autumnwood	PROPN
inlawrev-18087	293	24	village	village	NOUN
inlawrev-18087	293	25	(	(	PUNCT
inlawrev-18087	293	26	“	"	PUNCT
inlawrev-18087	293	27	autumnwood	autumnwood	NOUN
inlawrev-18087	293	28	”	"	PUNCT
inlawrev-18087	293	29	)	)	PUNCT
inlawrev-18087	293	30	,	,	PUNCT
inlawrev-18087	293	31	which	which	PRON
inlawrev-18087	293	32	is	be	AUX
inlawrev-18087	293	33	an	an	DET
inlawrev-18087	293	34	assisted	assist	VERB
inlawrev-18087	293	35	living	live	VERB
inlawrev-18087	293	36	97	97	NUM
inlawrev-18087	293	37	.	.	PUNCT
inlawrev-18087	294	1	i	i	PRON
inlawrev-18087	294	2	d.	d.	PROPN
inlawrev-18087	294	3	§	§	PROPN
inlawrev-18087	294	4	4	4	NUM
inlawrev-18087	294	5	-	-	SYM
inlawrev-18087	294	6	10	10	NUM
inlawrev-18087	294	7	-	-	PUNCT
inlawrev-18087	294	8	22	22	NUM
inlawrev-18087	294	9	-	-	SYM
inlawrev-18087	294	10	3	3	NUM
inlawrev-18087	294	11	.	.	NOUN
inlawrev-18087	294	12	98	98	NUM
inlawrev-18087	294	13	.	.	PUNCT
inlawrev-18087	295	1	i	i	PRON
inlawrev-18087	295	2	d.	d.	PROPN
inlawrev-18087	295	3	§	§	PROPN
inlawrev-18087	295	4	4	4	NUM
inlawrev-18087	295	5	-	-	SYM
inlawrev-18087	295	6	10	10	NUM
inlawrev-18087	295	7	-	-	PUNCT
inlawrev-18087	295	8	22	22	NUM
inlawrev-18087	295	9	-	-	PUNCT
inlawrev-18087	295	10	3(2)(b	3(2)(b	ADJ
inlawrev-18087	295	11	)	)	PUNCT
inlawrev-18087	295	12	.	.	PUNCT
inlawrev-18087	296	1	99	99	NUM
inlawrev-18087	296	2	.	.	PUNCT
inlawrev-18087	297	1	i	i	PRON
inlawrev-18087	297	2	d.	d.	PROPN
inlawrev-18087	297	3	§	§	PROPN
inlawrev-18087	297	4	4	4	NUM
inlawrev-18087	297	5	-	-	SYM
inlawrev-18087	297	6	10	10	NUM
inlawrev-18087	297	7	-	-	PUNCT
inlawrev-18087	297	8	22	22	NUM
inlawrev-18087	297	9	-	-	SYM
inlawrev-18087	297	10	4	4	NUM
inlawrev-18087	297	11	.	.	NOUN
inlawrev-18087	297	12	100	100	NUM
inlawrev-18087	297	13	.	.	PUNCT
inlawrev-18087	298	1	i	i	PRON
inlawrev-18087	298	2	d.	d.	PROPN
inlawrev-18087	298	3	101	101	NUM
inlawrev-18087	298	4	.	.	PUNCT
inlawrev-18087	299	1	i	i	PRON
inlawrev-18087	299	2	d.	d.	PROPN
inlawrev-18087	299	3	102	102	NUM
inlawrev-18087	299	4	.	.	PUNCT
inlawrev-18087	300	1	i	i	PRON
inlawrev-18087	300	2	d.	d.	PROPN
inlawrev-18087	300	3	103	103	NUM
inlawrev-18087	300	4	.	.	PUNCT
inlawrev-18087	301	1	961	961	NUM
inlawrev-18087	301	2	n.e.2d	n.e.2d	NOUN
inlawrev-18087	301	3	1048	1048	NUM
inlawrev-18087	301	4	(	(	PUNCT
inlawrev-18087	301	5	ind	ind	NOUN
inlawrev-18087	301	6	.	.	PUNCT
inlawrev-18087	302	1	t.c	t.c	PROPN
inlawrev-18087	302	2	.	.	PROPN
inlawrev-18087	302	3	2012	2012	NUM
inlawrev-18087	302	4	)	)	PUNCT
inlawrev-18087	302	5	.	.	PUNCT
inlawrev-18087	303	1	1246	1246	NUM
inlawrev-18087	303	2	indiana	indiana	PROPN
inlawrev-18087	303	3	law	law	PROPN
inlawrev-18087	303	4	review	review	NOUN
inlawrev-18087	304	1	[	[	X
inlawrev-18087	304	2	vol	vol	NOUN
inlawrev-18087	304	3	.	.	PUNCT
inlawrev-18087	305	1	46:1235	46:1235	NUM
inlawrev-18087	305	2	facility.104	facility.104	NOUN
inlawrev-18087	305	3	in	in	ADP
inlawrev-18087	305	4	january	january	PROPN
inlawrev-18087	305	5	2008	2008	NUM
inlawrev-18087	305	6	,	,	PUNCT
inlawrev-18087	305	7	the	the	DET
inlawrev-18087	305	8	foundation	foundation	NOUN
inlawrev-18087	305	9	leased	lease	VERB
inlawrev-18087	305	10	autumnwood	autumnwood	NOUN
inlawrev-18087	305	11	to	to	ADP
inlawrev-18087	305	12	miller	miller	PROPN
inlawrev-18087	305	13	’s	’s	PART
inlawrev-18087	305	14	health	health	NOUN
inlawrev-18087	305	15	systems	systems	PROPN
inlawrev-18087	305	16	,	,	PUNCT
inlawrev-18087	305	17	inc	inc	PROPN
inlawrev-18087	305	18	.	.	PROPN
inlawrev-18087	305	19	(	(	PUNCT
inlawrev-18087	305	20	“	"	PUNCT
inlawrev-18087	305	21	miller	miller	PROPN
inlawrev-18087	305	22	’s	’s	PART
inlawrev-18087	305	23	”	"	PUNCT
inlawrev-18087	305	24	)	)	PUNCT
inlawrev-18087	305	25	“	"	PUNCT
inlawrev-18087	305	26	for	for	ADP
inlawrev-18087	305	27	five	five	NUM
inlawrev-18087	305	28	years	year	NOUN
inlawrev-18087	305	29	pursuant	pursuant	ADJ
inlawrev-18087	305	30	to	to	ADP
inlawrev-18087	305	31	a	a	DET
inlawrev-18087	305	32	triple	triple	ADJ
inlawrev-18087	305	33	net	net	ADJ
inlawrev-18087	305	34	lease	lease	NOUN
inlawrev-18087	305	35	.	.	PUNCT
inlawrev-18087	306	1	”105	”105	ADJ
inlawrev-18087	306	2	the	the	DET
inlawrev-18087	306	3	lease	lease	NOUN
inlawrev-18087	306	4	required	require	VERB
inlawrev-18087	306	5	miller	miller	PROPN
inlawrev-18087	306	6	’s	’s	PART
inlawrev-18087	306	7	to	to	PART
inlawrev-18087	306	8	continue	continue	VERB
inlawrev-18087	306	9	to	to	PART
inlawrev-18087	306	10	operate	operate	VERB
inlawrev-18087	306	11	autumnwood	autumnwood	NOUN
inlawrev-18087	306	12	as	as	ADP
inlawrev-18087	306	13	an	an	DET
inlawrev-18087	306	14	assisted	assisted	ADJ
inlawrev-18087	306	15	living	living	NOUN
inlawrev-18087	306	16	facility	facility	NOUN
inlawrev-18087	306	17	,	,	PUNCT
inlawrev-18087	306	18	pay	pay	VERB
inlawrev-18087	306	19	the	the	DET
inlawrev-18087	306	20	foundation	foundation	NOUN
inlawrev-18087	306	21	an	an	DET
inlawrev-18087	306	22	annual	annual	ADJ
inlawrev-18087	306	23	base	base	NOUN
inlawrev-18087	306	24	rent	rent	NOUN
inlawrev-18087	306	25	,	,	PUNCT
inlawrev-18087	306	26	and	and	CCONJ
inlawrev-18087	306	27	pay	pay	VERB
inlawrev-18087	306	28	all	all	DET
inlawrev-18087	306	29	utilities	utility	NOUN
inlawrev-18087	306	30	and	and	CCONJ
inlawrev-18087	306	31	property	property	NOUN
inlawrev-18087	306	32	taxes.106	taxes.106	PROPN
inlawrev-18087	306	33	the	the	DET
inlawrev-18087	306	34	foundation	foundation	NOUN
inlawrev-18087	306	35	,	,	PUNCT
inlawrev-18087	306	36	in	in	ADP
inlawrev-18087	306	37	turn	turn	NOUN
inlawrev-18087	306	38	,	,	PUNCT
inlawrev-18087	306	39	delivered	deliver	VERB
inlawrev-18087	306	40	miller	miller	PROPN
inlawrev-18087	306	41	’s	’s	PART
inlawrev-18087	306	42	exclusive	exclusive	ADJ
inlawrev-18087	306	43	possession	possession	NOUN
inlawrev-18087	306	44	of	of	ADP
inlawrev-18087	306	45	autumnwood.107	autumnwood.107	NOUN
inlawrev-18087	306	46	after	after	ADP
inlawrev-18087	306	47	executing	execute	VERB
inlawrev-18087	306	48	the	the	DET
inlawrev-18087	306	49	lease	lease	NOUN
inlawrev-18087	306	50	,	,	PUNCT
inlawrev-18087	306	51	the	the	DET
inlawrev-18087	306	52	foundation	foundation	NOUN
inlawrev-18087	306	53	applied	apply	VERB
inlawrev-18087	306	54	to	to	ADP
inlawrev-18087	306	55	the	the	DET
inlawrev-18087	306	56	tipton	tipton	PROPN
inlawrev-18087	306	57	county	county	PROPN
inlawrev-18087	306	58	ptaboa	ptaboa	NOUN
inlawrev-18087	306	59	“	"	PUNCT
inlawrev-18087	306	60	requesting	request	VERB
inlawrev-18087	306	61	a	a	DET
inlawrev-18087	306	62	charitable	charitable	ADJ
inlawrev-18087	306	63	purposes	purpose	NOUN
inlawrev-18087	306	64	exemption	exemption	NOUN
inlawrev-18087	306	65	”	"	PUNCT
inlawrev-18087	306	66	under	under	ADP
inlawrev-18087	306	67	indiana	indiana	PROPN
inlawrev-18087	306	68	code	code	PROPN
inlawrev-18087	306	69	section	section	NOUN
inlawrev-18087	306	70	6	6	NUM
inlawrev-18087	306	71	-	-	SYM
inlawrev-18087	306	72	1.1	1.1	NUM
inlawrev-18087	306	73	-	-	PUNCT
inlawrev-18087	306	74	10	10	NUM
inlawrev-18087	306	75	-	-	SYM
inlawrev-18087	306	76	16	16	NUM
inlawrev-18087	306	77	for	for	ADP
inlawrev-18087	306	78	the	the	DET
inlawrev-18087	306	79	2008	2008	NUM
inlawrev-18087	306	80	and	and	CCONJ
inlawrev-18087	306	81	2009	2009	NUM
inlawrev-18087	306	82	tax	tax	NOUN
inlawrev-18087	306	83	years.108	years.108	ADP
inlawrev-18087	306	84	the	the	DET
inlawrev-18087	306	85	ptaboa	ptaboa	NOUN
inlawrev-18087	306	86	denied	deny	VERB
inlawrev-18087	306	87	both	both	CCONJ
inlawrev-18087	306	88	requests.109	requests.109	VERB
inlawrev-18087	306	89	the	the	DET
inlawrev-18087	306	90	foundation	foundation	NOUN
inlawrev-18087	306	91	then	then	ADV
inlawrev-18087	306	92	filed	file	VERB
inlawrev-18087	306	93	an	an	DET
inlawrev-18087	306	94	appeal	appeal	NOUN
inlawrev-18087	306	95	with	with	ADP
inlawrev-18087	306	96	the	the	DET
inlawrev-18087	306	97	ibtr.110	ibtr.110	PROPN
inlawrev-18087	306	98	after	after	ADP
inlawrev-18087	306	99	an	an	DET
inlawrev-18087	306	100	administrative	administrative	ADJ
inlawrev-18087	306	101	hearing	hearing	NOUN
inlawrev-18087	306	102	,	,	PUNCT
inlawrev-18087	306	103	the	the	DET
inlawrev-18087	306	104	ibtr	ibtr	VERB
inlawrev-18087	306	105	determined	determine	VERB
inlawrev-18087	306	106	“	"	PUNCT
inlawrev-18087	306	107	the	the	DET
inlawrev-18087	306	108	foundation	foundation	NOUN
inlawrev-18087	306	109	did	do	AUX
inlawrev-18087	306	110	not	not	PART
inlawrev-18087	306	111	make	make	VERB
inlawrev-18087	306	112	a	a	DET
inlawrev-18087	306	113	prima	prima	NOUN
inlawrev-18087	306	114	facie	facie	NOUN
inlawrev-18087	306	115	case	case	NOUN
inlawrev-18087	306	116	that	that	SCONJ
inlawrev-18087	306	117	autumnwood	autumnwood	NOUN
inlawrev-18087	306	118	was	be	AUX
inlawrev-18087	306	119	entitled	entitle	VERB
inlawrev-18087	306	120	to	to	ADP
inlawrev-18087	306	121	a	a	DET
inlawrev-18087	306	122	charitable	charitable	ADJ
inlawrev-18087	306	123	purposes	purpose	NOUN
inlawrev-18087	306	124	exemption	exemption	NOUN
inlawrev-18087	306	125	.	.	PUNCT
inlawrev-18087	306	126	”111	”111	ADP
inlawrev-18087	307	1	the	the	DET
inlawrev-18087	307	2	foundation	foundation	NOUN
inlawrev-18087	307	3	initiated	initiate	VERB
inlawrev-18087	307	4	an	an	DET
inlawrev-18087	307	5	appeal	appeal	NOUN
inlawrev-18087	307	6	with	with	ADP
inlawrev-18087	307	7	the	the	DET
inlawrev-18087	307	8	tax	tax	NOUN
inlawrev-18087	307	9	court.112	court.112	PROPN
inlawrev-18087	307	10	indiana	indiana	PROPN
inlawrev-18087	307	11	code	code	PROPN
inlawrev-18087	307	12	section	section	NOUN
inlawrev-18087	307	13	6	6	NUM
inlawrev-18087	307	14	-	-	SYM
inlawrev-18087	307	15	1.1	1.1	NUM
inlawrev-18087	307	16	-	-	PUNCT
inlawrev-18087	307	17	10	10	NUM
inlawrev-18087	307	18	-	-	SYM
inlawrev-18087	307	19	16	16	NUM
inlawrev-18087	307	20	provides	provide	VERB
inlawrev-18087	307	21	that	that	SCONJ
inlawrev-18087	307	22	“	"	PUNCT
inlawrev-18087	307	23	[	[	X
inlawrev-18087	307	24	a]ll	a]ll	NOUN
inlawrev-18087	307	25	or	or	CCONJ
inlawrev-18087	307	26	part	part	NOUN
inlawrev-18087	307	27	of	of	ADP
inlawrev-18087	307	28	a	a	DET
inlawrev-18087	307	29	building	building	NOUN
inlawrev-18087	307	30	is	be	AUX
inlawrev-18087	307	31	exempt	exempt	ADJ
inlawrev-18087	307	32	from	from	ADP
inlawrev-18087	307	33	property	property	NOUN
inlawrev-18087	307	34	taxation	taxation	NOUN
inlawrev-18087	307	35	if	if	SCONJ
inlawrev-18087	307	36	it	it	PRON
inlawrev-18087	307	37	is	be	AUX
inlawrev-18087	307	38	owned	own	VERB
inlawrev-18087	307	39	,	,	PUNCT
inlawrev-18087	307	40	occupied	occupy	VERB
inlawrev-18087	307	41	,	,	PUNCT
inlawrev-18087	307	42	and	and	CCONJ
inlawrev-18087	307	43	used	use	VERB
inlawrev-18087	307	44	by	by	ADP
inlawrev-18087	307	45	a	a	DET
inlawrev-18087	307	46	person	person	NOUN
inlawrev-18087	307	47	for	for	ADP
inlawrev-18087	307	48	.	.	PUNCT
inlawrev-18087	307	49	.	.	PUNCT
inlawrev-18087	307	50	.	.	PUNCT
inlawrev-18087	308	1	charitable	charitable	ADJ
inlawrev-18087	308	2	purposes	purpose	NOUN
inlawrev-18087	308	3	.	.	PUNCT
inlawrev-18087	309	1	”113	”113	NOUN
inlawrev-18087	310	1	the	the	DET
inlawrev-18087	310	2	tax	tax	NOUN
inlawrev-18087	310	3	court	court	NOUN
inlawrev-18087	310	4	explained	explain	VERB
inlawrev-18087	310	5	that	that	SCONJ
inlawrev-18087	310	6	“	"	PUNCT
inlawrev-18087	310	7	[	[	X
inlawrev-18087	310	8	w]hen	w]hen	ADP
inlawrev-18087	310	9	a	a	DET
inlawrev-18087	310	10	unity	unity	NOUN
inlawrev-18087	310	11	of	of	ADP
inlawrev-18087	310	12	ownership	ownership	NOUN
inlawrev-18087	310	13	,	,	PUNCT
inlawrev-18087	310	14	occupancy	occupancy	NOUN
inlawrev-18087	310	15	,	,	PUNCT
inlawrev-18087	310	16	and	and	CCONJ
inlawrev-18087	310	17	use	use	NOUN
inlawrev-18087	310	18	are	be	AUX
inlawrev-18087	310	19	lacking	lack	VERB
inlawrev-18087	310	20	,	,	PUNCT
inlawrev-18087	310	21	like	like	ADP
inlawrev-18087	310	22	in	in	ADP
inlawrev-18087	310	23	this	this	DET
inlawrev-18087	310	24	case	case	NOUN
inlawrev-18087	310	25	,	,	PUNCT
inlawrev-18087	310	26	both	both	DET
inlawrev-18087	310	27	entities	entity	NOUN
inlawrev-18087	310	28	must	must	AUX
inlawrev-18087	310	29	provide	provide	VERB
inlawrev-18087	310	30	evidence	evidence	NOUN
inlawrev-18087	310	31	of	of	ADP
inlawrev-18087	310	32	their	their	PRON
inlawrev-18087	310	33	own	own	ADJ
inlawrev-18087	310	34	charitable	charitable	ADJ
inlawrev-18087	310	35	purposes	purpose	NOUN
inlawrev-18087	310	36	.	.	PUNCT
inlawrev-18087	310	37	”114	”114	PUNCT
inlawrev-18087	310	38	therefore	therefore	ADV
inlawrev-18087	310	39	,	,	PUNCT
inlawrev-18087	310	40	to	to	PART
inlawrev-18087	310	41	meet	meet	VERB
inlawrev-18087	310	42	the	the	DET
inlawrev-18087	310	43	requirements	requirement	NOUN
inlawrev-18087	310	44	of	of	ADP
inlawrev-18087	310	45	indiana	indiana	PROPN
inlawrev-18087	310	46	code	code	PROPN
inlawrev-18087	310	47	section	section	NOUN
inlawrev-18087	310	48	6	6	NUM
inlawrev-18087	310	49	-	-	SYM
inlawrev-18087	310	50	1.1	1.1	NUM
inlawrev-18087	310	51	-	-	PUNCT
inlawrev-18087	310	52	10	10	NUM
inlawrev-18087	310	53	-	-	SYM
inlawrev-18087	310	54	16	16	NUM
inlawrev-18087	310	55	,	,	PUNCT
inlawrev-18087	310	56	evidence	evidence	NOUN
inlawrev-18087	310	57	must	must	AUX
inlawrev-18087	310	58	show	show	VERB
inlawrev-18087	310	59	that	that	SCONJ
inlawrev-18087	310	60	both	both	CCONJ
inlawrev-18087	310	61	the	the	DET
inlawrev-18087	310	62	foundation	foundation	PROPN
inlawrev-18087	310	63	and	and	CCONJ
inlawrev-18087	310	64	miller	miller	PROPN
inlawrev-18087	310	65	’s	’s	PART
inlawrev-18087	310	66	had	have	VERB
inlawrev-18087	310	67	a	a	DET
inlawrev-18087	310	68	charitable	charitable	ADJ
inlawrev-18087	310	69	purpose	purpose	NOUN
inlawrev-18087	310	70	with	with	ADP
inlawrev-18087	310	71	respect	respect	NOUN
inlawrev-18087	310	72	to	to	ADP
inlawrev-18087	310	73	autumnwood.115	autumnwood.115	NOUN
inlawrev-18087	310	74	on	on	ADP
inlawrev-18087	310	75	appeal	appeal	NOUN
inlawrev-18087	310	76	,	,	PUNCT
inlawrev-18087	310	77	the	the	DET
inlawrev-18087	310	78	tax	tax	NOUN
inlawrev-18087	310	79	court	court	NOUN
inlawrev-18087	310	80	addressed	address	VERB
inlawrev-18087	310	81	only	only	ADV
inlawrev-18087	310	82	miller	miller	PROPN
inlawrev-18087	310	83	’s	’s	PART
inlawrev-18087	310	84	charitable	charitable	ADJ
inlawrev-18087	310	85	purpose	purpose	NOUN
inlawrev-18087	310	86	,	,	PUNCT
inlawrev-18087	310	87	and	and	CCONJ
inlawrev-18087	310	88	not	not	PART
inlawrev-18087	310	89	the	the	DET
inlawrev-18087	310	90	foundation	foundation	NOUN
inlawrev-18087	310	91	’s	’s	ADV
inlawrev-18087	310	92	,	,	PUNCT
inlawrev-18087	310	93	since	since	SCONJ
inlawrev-18087	310	94	the	the	DET
inlawrev-18087	310	95	ibtr	ibtr	NOUN
inlawrev-18087	310	96	’s	’s	PART
inlawrev-18087	310	97	decision	decision	NOUN
inlawrev-18087	310	98	“	"	PUNCT
inlawrev-18087	310	99	focused	focus	VERB
inlawrev-18087	310	100	solely	solely	ADV
inlawrev-18087	310	101	on	on	ADP
inlawrev-18087	310	102	whether	whether	SCONJ
inlawrev-18087	310	103	miller	miller	PROPN
inlawrev-18087	310	104	’s	’s	PART
inlawrev-18087	310	105	had	have	AUX
inlawrev-18087	310	106	a	a	DET
inlawrev-18087	310	107	charitable	charitable	ADJ
inlawrev-18087	310	108	purpose	purpose	NOUN
inlawrev-18087	310	109	.	.	PUNCT
inlawrev-18087	310	110	”116	”116	PUNCT
inlawrev-18087	310	111	to	to	PART
inlawrev-18087	310	112	determine	determine	VERB
inlawrev-18087	310	113	whether	whether	SCONJ
inlawrev-18087	310	114	miller	miller	PROPN
inlawrev-18087	310	115	’s	’s	PART
inlawrev-18087	310	116	had	have	VERB
inlawrev-18087	310	117	a	a	DET
inlawrev-18087	310	118	charitable	charitable	ADJ
inlawrev-18087	310	119	purpose	purpose	NOUN
inlawrev-18087	310	120	with	with	ADP
inlawrev-18087	310	121	respect	respect	NOUN
inlawrev-18087	310	122	to	to	ADP
inlawrev-18087	310	123	autumnwood	autumnwood	NOUN
inlawrev-18087	310	124	,	,	PUNCT
inlawrev-18087	310	125	the	the	DET
inlawrev-18087	310	126	tax	tax	NOUN
inlawrev-18087	310	127	court	court	NOUN
inlawrev-18087	310	128	looked	look	VERB
inlawrev-18087	310	129	to	to	ADP
inlawrev-18087	310	130	miller	miller	PROPN
inlawrev-18087	310	131	’s	’s	PART
inlawrev-18087	310	132	mission	mission	NOUN
inlawrev-18087	310	133	statement	statement	NOUN
inlawrev-18087	310	134	and	and	CCONJ
inlawrev-18087	310	135	the	the	DET
inlawrev-18087	310	136	provisions	provision	NOUN
inlawrev-18087	310	137	of	of	ADP
inlawrev-18087	310	138	the	the	DET
inlawrev-18087	310	139	lease.117	lease.117	NOUN
inlawrev-18087	310	140	accordingly	accordingly	ADV
inlawrev-18087	310	141	,	,	PUNCT
inlawrev-18087	310	142	the	the	DET
inlawrev-18087	310	143	tax	tax	NOUN
inlawrev-18087	310	144	court	court	NOUN
inlawrev-18087	310	145	determined	determine	VERB
inlawrev-18087	310	146	that	that	SCONJ
inlawrev-18087	310	147	“	"	PUNCT
inlawrev-18087	310	148	[	[	X
inlawrev-18087	310	149	w]hile	w]hile	ADP
inlawrev-18087	310	150	the	the	DET
inlawrev-18087	310	151	mission	mission	NOUN
inlawrev-18087	310	152	statement	statement	PROPN
inlawrev-18087	310	153	indicate[d	indicate[d	PROPN
inlawrev-18087	310	154	]	]	PUNCT
inlawrev-18087	310	155	that	that	SCONJ
inlawrev-18087	310	156	miller	miller	PROPN
inlawrev-18087	310	157	’s	’s	PART
inlawrev-18087	310	158	is	be	AUX
inlawrev-18087	310	159	in	in	ADP
inlawrev-18087	310	160	the	the	DET
inlawrev-18087	310	161	business	business	NOUN
inlawrev-18087	310	162	of	of	ADP
inlawrev-18087	310	163	providing	provide	VERB
inlawrev-18087	310	164	for	for	ADP
inlawrev-18087	310	165	the	the	DET
inlawrev-18087	310	166	needs	need	NOUN
inlawrev-18087	310	167	of	of	ADP
inlawrev-18087	310	168	the	the	DET
inlawrev-18087	310	169	elderly	elderly	ADJ
inlawrev-18087	310	170	,	,	PUNCT
inlawrev-18087	310	171	it	it	PRON
inlawrev-18087	310	172	does	do	AUX
inlawrev-18087	310	173	not	not	PART
inlawrev-18087	310	174	indicate	indicate	VERB
inlawrev-18087	310	175	that	that	SCONJ
inlawrev-18087	310	176	public	public	ADJ
inlawrev-18087	310	177	benevolence	benevolence	NOUN
inlawrev-18087	310	178	is	be	AUX
inlawrev-18087	310	179	its	its	PRON
inlawrev-18087	310	180	reason	reason	NOUN
inlawrev-18087	310	181	104	104	NUM
inlawrev-18087	310	182	.	.	PUNCT
inlawrev-18087	311	1	i	i	PRON
inlawrev-18087	311	2	d.	d.	PROPN
inlawrev-18087	311	3	at	at	ADP
inlawrev-18087	311	4	1049	1049	NUM
inlawrev-18087	311	5	.	.	PUNCT
inlawrev-18087	312	1	105	105	NUM
inlawrev-18087	312	2	.	.	PUNCT
inlawrev-18087	313	1	i	i	PRON
inlawrev-18087	313	2	d.	d.	PROPN
inlawrev-18087	313	3	106	106	NUM
inlawrev-18087	313	4	.	.	PUNCT
inlawrev-18087	314	1	i	i	PRON
inlawrev-18087	314	2	d.	d.	PROPN
inlawrev-18087	314	3	at	at	ADP
inlawrev-18087	314	4	1049	1049	NUM
inlawrev-18087	314	5	-	-	SYM
inlawrev-18087	314	6	50	50	NUM
inlawrev-18087	314	7	.	.	PUNCT
inlawrev-18087	315	1	107	107	NUM
inlawrev-18087	315	2	.	.	PUNCT
inlawrev-18087	316	1	i	i	PRON
inlawrev-18087	316	2	d.	d.	PROPN
inlawrev-18087	316	3	at	at	ADP
inlawrev-18087	316	4	1049	1049	NUM
inlawrev-18087	316	5	.	.	PUNCT
inlawrev-18087	317	1	108	108	NUM
inlawrev-18087	317	2	.	.	PUNCT
inlawrev-18087	318	1	i	i	PRON
inlawrev-18087	318	2	d.	d.	PROPN
inlawrev-18087	318	3	at	at	ADP
inlawrev-18087	318	4	1050	1050	NUM
inlawrev-18087	318	5	.	.	PUNCT
inlawrev-18087	319	1	109	109	NUM
inlawrev-18087	319	2	.	.	PUNCT
inlawrev-18087	320	1	i	i	PRON
inlawrev-18087	320	2	d.	d.	PROPN
inlawrev-18087	320	3	110	110	NUM
inlawrev-18087	320	4	.	.	PUNCT
inlawrev-18087	321	1	i	i	PRON
inlawrev-18087	321	2	d.	d.	PROPN
inlawrev-18087	321	3	111	111	NUM
inlawrev-18087	321	4	.	.	PUNCT
inlawrev-18087	322	1	i	i	PRON
inlawrev-18087	322	2	d.	d.	PROPN
inlawrev-18087	322	3	112	112	NUM
inlawrev-18087	322	4	.	.	PUNCT
inlawrev-18087	323	1	i	i	PRON
inlawrev-18087	323	2	d.	d.	PROPN
inlawrev-18087	323	3	113	113	NUM
inlawrev-18087	323	4	.	.	PUNCT
inlawrev-18087	324	1	ind	ind	PROPN
inlawrev-18087	324	2	.	.	PUNCT
inlawrev-18087	325	1	code	code	PROPN
inlawrev-18087	325	2	§	§	PROPN
inlawrev-18087	325	3	6	6	NUM
inlawrev-18087	325	4	-	-	SYM
inlawrev-18087	325	5	1.1	1.1	NUM
inlawrev-18087	325	6	-	-	PUNCT
inlawrev-18087	325	7	10	10	NUM
inlawrev-18087	325	8	-	-	PUNCT
inlawrev-18087	325	9	16(a	16(a	NUM
inlawrev-18087	325	10	)	)	PUNCT
inlawrev-18087	325	11	(	(	PUNCT
inlawrev-18087	325	12	2013	2013	NUM
inlawrev-18087	325	13	)	)	PUNCT
inlawrev-18087	325	14	.	.	PUNCT
inlawrev-18087	326	1	114	114	NUM
inlawrev-18087	326	2	.	.	PUNCT
inlawrev-18087	327	1	tipton	tipton	PROPN
inlawrev-18087	327	2	cnty	cnty	PROPN
inlawrev-18087	327	3	.	.	PUNCT
inlawrev-18087	328	1	health	health	NOUN
inlawrev-18087	328	2	care	care	PROPN
inlawrev-18087	328	3	found	find	VERB
inlawrev-18087	328	4	.	.	PUNCT
inlawrev-18087	328	5	,	,	PUNCT
inlawrev-18087	328	6	inc	inc	PROPN
inlawrev-18087	328	7	.	.	PROPN
inlawrev-18087	328	8	,	,	PUNCT
inlawrev-18087	328	9	961	961	NUM
inlawrev-18087	328	10	n.e.2d	n.e.2d	NOUN
inlawrev-18087	328	11	at	at	ADP
inlawrev-18087	328	12	1052	1052	NUM
inlawrev-18087	328	13	(	(	PUNCT
inlawrev-18087	328	14	citing	cite	VERB
inlawrev-18087	328	15	hamilton	hamilton	PROPN
inlawrev-18087	328	16	cnty	cnty	PROPN
inlawrev-18087	328	17	.	.	PUNCT
inlawrev-18087	329	1	prop	prop	NOUN
inlawrev-18087	329	2	.	.	PUNCT
inlawrev-18087	330	1	tax	tax	NOUN
inlawrev-18087	330	2	assessment	assessment	NOUN
inlawrev-18087	330	3	bd	bd	PROPN
inlawrev-18087	330	4	.	.	PROPN
inlawrev-18087	330	5	of	of	ADP
inlawrev-18087	330	6	appeals	appeals	PROPN
inlawrev-18087	330	7	v.	v.	ADP
inlawrev-18087	330	8	oaken	oaken	VERB
inlawrev-18087	330	9	bucket	bucket	NOUN
inlawrev-18087	330	10	partners	partner	NOUN
inlawrev-18087	330	11	,	,	PUNCT
inlawrev-18087	330	12	llc	llc	PROPN
inlawrev-18087	330	13	,	,	PUNCT
inlawrev-18087	330	14	938	938	NUM
inlawrev-18087	330	15	n.e.2d	n.e.2d	NOUN
inlawrev-18087	330	16	654	654	NUM
inlawrev-18087	330	17	,	,	PUNCT
inlawrev-18087	330	18	657	657	NUM
inlawrev-18087	330	19	,	,	PUNCT
inlawrev-18087	330	20	659	659	NUM
inlawrev-18087	330	21	(	(	PUNCT
inlawrev-18087	330	22	ind	ind	NOUN
inlawrev-18087	330	23	.	.	PUNCT
inlawrev-18087	330	24	2010	2010	NUM
inlawrev-18087	330	25	)	)	PUNCT
inlawrev-18087	330	26	;	;	PUNCT
inlawrev-18087	330	27	sangralea	sangralea	PROPN
inlawrev-18087	330	28	boys	boy	NOUN
inlawrev-18087	330	29	fund	fund	PROPN
inlawrev-18087	330	30	,	,	PUNCT
inlawrev-18087	330	31	inc	inc	PROPN
inlawrev-18087	330	32	.	.	PROPN
inlawrev-18087	331	1	v.	v.	ADP
inlawrev-18087	331	2	state	state	PROPN
inlawrev-18087	331	3	bd	bd	PROPN
inlawrev-18087	331	4	.	.	PROPN
inlawrev-18087	331	5	of	of	ADP
inlawrev-18087	331	6	tax	tax	PROPN
inlawrev-18087	331	7	comm’rs	comm’rs	PROPN
inlawrev-18087	331	8	,	,	PUNCT
inlawrev-18087	331	9	686	686	NUM
inlawrev-18087	331	10	n.e.2d	n.e.2d	NOUN
inlawrev-18087	331	11	954	954	NUM
inlawrev-18087	331	12	,	,	PUNCT
inlawrev-18087	331	13	955	955	NUM
inlawrev-18087	331	14	,	,	PUNCT
inlawrev-18087	331	15	959	959	NUM
inlawrev-18087	331	16	(	(	PUNCT
inlawrev-18087	331	17	ind	ind	NOUN
inlawrev-18087	331	18	.	.	PUNCT
inlawrev-18087	332	1	t.c	t.c	PROPN
inlawrev-18087	332	2	.	.	PROPN
inlawrev-18087	332	3	1997	1997	NUM
inlawrev-18087	332	4	)	)	PUNCT
inlawrev-18087	332	5	)	)	PUNCT
inlawrev-18087	332	6	.	.	PUNCT
inlawrev-18087	333	1	115	115	NUM
inlawrev-18087	333	2	.	.	PUNCT
inlawrev-18087	334	1	i	i	PRON
inlawrev-18087	334	2	d.	d.	PROPN
inlawrev-18087	334	3	116	116	NUM
inlawrev-18087	334	4	.	.	PUNCT
inlawrev-18087	335	1	i	i	PRON
inlawrev-18087	335	2	d.	d.	PROPN
inlawrev-18087	335	3	at	at	ADP
inlawrev-18087	335	4	1052	1052	NUM
inlawrev-18087	335	5	&	&	CCONJ
inlawrev-18087	335	6	n.5	n.5	SYM
inlawrev-18087	335	7	.	.	PROPN
inlawrev-18087	335	8	117	117	NUM
inlawrev-18087	335	9	.	.	PUNCT
inlawrev-18087	336	1	i	i	PRON
inlawrev-18087	336	2	d.	d.	PROPN
inlawrev-18087	336	3	at	at	ADP
inlawrev-18087	336	4	1052	1052	NUM
inlawrev-18087	336	5	.	.	PUNCT
inlawrev-18087	337	1	2013	2013	NUM
inlawrev-18087	337	2	]	]	PUNCT
inlawrev-18087	337	3	taxation	taxation	NOUN
inlawrev-18087	337	4	1247	1247	NUM
inlawrev-18087	337	5	for	for	ADP
inlawrev-18087	337	6	operating	operate	VERB
inlawrev-18087	337	7	.	.	PUNCT
inlawrev-18087	337	8	”118	”118	VERB
inlawrev-18087	338	1	furthermore	furthermore	ADV
inlawrev-18087	338	2	,	,	PUNCT
inlawrev-18087	338	3	the	the	DET
inlawrev-18087	338	4	provisions	provision	NOUN
inlawrev-18087	338	5	of	of	ADP
inlawrev-18087	338	6	the	the	DET
inlawrev-18087	338	7	lease	lease	NOUN
inlawrev-18087	338	8	did	do	AUX
inlawrev-18087	338	9	not	not	PART
inlawrev-18087	338	10	indicate	indicate	VERB
inlawrev-18087	338	11	that	that	SCONJ
inlawrev-18087	338	12	miller	miller	PROPN
inlawrev-18087	338	13	’s	’s	PART
inlawrev-18087	338	14	overall	overall	ADJ
inlawrev-18087	338	15	goal	goal	NOUN
inlawrev-18087	338	16	was	be	AUX
inlawrev-18087	338	17	charitable.119	charitable.119	NUM
inlawrev-18087	338	18	the	the	DET
inlawrev-18087	338	19	tax	tax	NOUN
inlawrev-18087	338	20	court	court	NOUN
inlawrev-18087	338	21	explained	explain	VERB
inlawrev-18087	338	22	that	that	SCONJ
inlawrev-18087	338	23	“	"	PUNCT
inlawrev-18087	338	24	miller	miller	PROPN
inlawrev-18087	338	25	’s	’s	PART
inlawrev-18087	338	26	operation	operation	NOUN
inlawrev-18087	338	27	of	of	ADP
inlawrev-18087	338	28	autumnwood	autumnwood	NOUN
inlawrev-18087	338	29	as	as	ADP
inlawrev-18087	338	30	an	an	DET
inlawrev-18087	338	31	assisted	assisted	ADJ
inlawrev-18087	338	32	living	living	NOUN
inlawrev-18087	338	33	facility	facility	NOUN
inlawrev-18087	338	34	does	do	AUX
inlawrev-18087	338	35	not	not	PART
inlawrev-18087	338	36	mean	mean	VERB
inlawrev-18087	338	37	that	that	SCONJ
inlawrev-18087	338	38	it	it	PRON
inlawrev-18087	338	39	did	do	VERB
inlawrev-18087	338	40	so	so	ADV
inlawrev-18087	338	41	to	to	PART
inlawrev-18087	338	42	accomplish	accomplish	VERB
inlawrev-18087	338	43	a	a	DET
inlawrev-18087	338	44	chartable	chartable	ADJ
inlawrev-18087	338	45	purpose	purpose	NOUN
inlawrev-18087	338	46	.	.	PUNCT
inlawrev-18087	339	1	”120	”120	ADJ
inlawrev-18087	339	2	ultimately	ultimately	ADV
inlawrev-18087	339	3	,	,	PUNCT
inlawrev-18087	339	4	the	the	DET
inlawrev-18087	339	5	tax	tax	NOUN
inlawrev-18087	339	6	court	court	NOUN
inlawrev-18087	339	7	agreed	agree	VERB
inlawrev-18087	339	8	with	with	ADP
inlawrev-18087	339	9	the	the	DET
inlawrev-18087	339	10	ibtr	ibtr	ADJ
inlawrev-18087	339	11	that	that	SCONJ
inlawrev-18087	339	12	the	the	DET
inlawrev-18087	339	13	foundation	foundation	NOUN
inlawrev-18087	339	14	did	do	AUX
inlawrev-18087	339	15	not	not	PART
inlawrev-18087	339	16	present	present	VERB
inlawrev-18087	339	17	sufficient	sufficient	ADJ
inlawrev-18087	339	18	evidence	evidence	NOUN
inlawrev-18087	339	19	to	to	PART
inlawrev-18087	339	20	demonstrate	demonstrate	VERB
inlawrev-18087	339	21	whether	whether	SCONJ
inlawrev-18087	339	22	miller	miller	PROPN
inlawrev-18087	339	23	’s	’s	PART
inlawrev-18087	339	24	had	have	VERB
inlawrev-18087	339	25	a	a	DET
inlawrev-18087	339	26	charitable	charitable	ADJ
inlawrev-18087	339	27	purpose	purpose	NOUN
inlawrev-18087	339	28	or	or	CCONJ
inlawrev-18087	339	29	a	a	DET
inlawrev-18087	339	30	profit	profit	NOUN
inlawrev-18087	339	31	motive	motive	NOUN
inlawrev-18087	339	32	with	with	ADP
inlawrev-18087	339	33	respect	respect	NOUN
inlawrev-18087	339	34	to	to	PART
inlawrev-18087	339	35	autumnwood.121	autumnwood.121	VERB
inlawrev-18087	339	36	therefore	therefore	ADV
inlawrev-18087	339	37	,	,	PUNCT
inlawrev-18087	339	38	the	the	DET
inlawrev-18087	339	39	tax	tax	NOUN
inlawrev-18087	339	40	court	court	NOUN
inlawrev-18087	339	41	affirmed	affirm	VERB
inlawrev-18087	339	42	the	the	DET
inlawrev-18087	339	43	ibtr	ibtr	VERB
inlawrev-18087	339	44	’s	’s	PART
inlawrev-18087	339	45	determination.122	determination.122	PROPN
inlawrev-18087	339	46	2	2	NUM
inlawrev-18087	339	47	.	.	PUNCT
inlawrev-18087	339	48	bosamia	bosamia	PROPN
inlawrev-18087	340	1	v.	v.	ADP
inlawrev-18087	340	2	marion	marion	PROPN
inlawrev-18087	340	3	county	county	PROPN
inlawrev-18087	340	4	assessor.123	assessor.123	NOUN
inlawrev-18087	340	5	—	—	PUNCT
inlawrev-18087	340	6	on	on	ADP
inlawrev-18087	340	7	august	august	PROPN
inlawrev-18087	340	8	24	24	NUM
inlawrev-18087	340	9	,	,	PUNCT
inlawrev-18087	340	10	2011	2011	NUM
inlawrev-18087	340	11	,	,	PUNCT
inlawrev-18087	340	12	the	the	DET
inlawrev-18087	340	13	bosamias	bosamia	NOUN
inlawrev-18087	340	14	appealed	appeal	VERB
inlawrev-18087	340	15	their	their	PRON
inlawrev-18087	340	16	final	final	ADJ
inlawrev-18087	340	17	determination	determination	NOUN
inlawrev-18087	340	18	from	from	ADP
inlawrev-18087	340	19	the	the	DET
inlawrev-18087	340	20	ibtr	ibtr	NOUN
inlawrev-18087	340	21	to	to	ADP
inlawrev-18087	340	22	the	the	DET
inlawrev-18087	340	23	tax	tax	NOUN
inlawrev-18087	340	24	court	court	NOUN
inlawrev-18087	340	25	,	,	PUNCT
inlawrev-18087	340	26	“	"	PUNCT
inlawrev-18087	340	27	challenging	challenge	VERB
inlawrev-18087	340	28	their	their	PRON
inlawrev-18087	340	29	2007	2007	NUM
inlawrev-18087	340	30	and	and	CCONJ
inlawrev-18087	340	31	2008	2008	NUM
inlawrev-18087	340	32	real	real	ADJ
inlawrev-18087	340	33	property	property	NOUN
inlawrev-18087	340	34	tax	tax	NOUN
inlawrev-18087	340	35	assessments	assessment	NOUN
inlawrev-18087	340	36	.	.	PUNCT
inlawrev-18087	340	37	”124	”124	PROPN
inlawrev-18087	341	1	in	in	ADP
inlawrev-18087	341	2	initiating	initiate	VERB
inlawrev-18087	341	3	their	their	PRON
inlawrev-18087	341	4	original	original	ADJ
inlawrev-18087	341	5	tax	tax	NOUN
inlawrev-18087	341	6	appeal	appeal	NOUN
inlawrev-18087	341	7	,	,	PUNCT
inlawrev-18087	341	8	the	the	DET
inlawrev-18087	341	9	bosamias	bosamia	NOUN
inlawrev-18087	341	10	requested	request	VERB
inlawrev-18087	341	11	that	that	SCONJ
inlawrev-18087	341	12	the	the	DET
inlawrev-18087	341	13	ibtr	ibtr	NOUN
inlawrev-18087	341	14	prepare	prepare	VERB
inlawrev-18087	341	15	a	a	DET
inlawrev-18087	341	16	certified	certify	VERB
inlawrev-18087	341	17	copy	copy	NOUN
inlawrev-18087	341	18	of	of	ADP
inlawrev-18087	341	19	the	the	DET
inlawrev-18087	341	20	agency	agency	NOUN
inlawrev-18087	341	21	record	record	NOUN
inlawrev-18087	341	22	,	,	PUNCT
inlawrev-18087	341	23	which	which	PRON
inlawrev-18087	341	24	the	the	DET
inlawrev-18087	341	25	ibtr	ibtr	VERB
inlawrev-18087	341	26	did.125	did.125	NOUN
inlawrev-18087	341	27	accordingly	accordingly	ADV
inlawrev-18087	341	28	,	,	PUNCT
inlawrev-18087	341	29	the	the	DET
inlawrev-18087	341	30	ibtr	ibtr	VERB
inlawrev-18087	341	31	mailed	mail	VERB
inlawrev-18087	341	32	an	an	DET
inlawrev-18087	341	33	invoice	invoice	NOUN
inlawrev-18087	341	34	to	to	ADP
inlawrev-18087	341	35	the	the	DET
inlawrev-18087	341	36	bosamias	bosamia	NOUN
inlawrev-18087	341	37	,	,	PUNCT
inlawrev-18087	341	38	which	which	PRON
inlawrev-18087	341	39	indicated	indicate	VERB
inlawrev-18087	341	40	“	"	PUNCT
inlawrev-18087	341	41	the	the	DET
inlawrev-18087	341	42	record	record	NOUN
inlawrev-18087	341	43	was	be	AUX
inlawrev-18087	341	44	prepared	prepare	VERB
inlawrev-18087	341	45	and	and	CCONJ
inlawrev-18087	341	46	that	that	SCONJ
inlawrev-18087	341	47	the	the	DET
inlawrev-18087	341	48	balance	balance	NOUN
inlawrev-18087	341	49	of	of	ADP
inlawrev-18087	341	50	$	$	SYM
inlawrev-18087	341	51	161.00	161.00	NUM
inlawrev-18087	341	52	was	be	AUX
inlawrev-18087	341	53	due	due	ADJ
inlawrev-18087	341	54	.	.	PUNCT
inlawrev-18087	342	1	”126	”126	PROPN
inlawrev-18087	342	2	the	the	DET
inlawrev-18087	342	3	invoice	invoice	NOUN
inlawrev-18087	342	4	further	far	ADV
inlawrev-18087	342	5	stated	state	VERB
inlawrev-18087	342	6	,	,	PUNCT
inlawrev-18087	342	7	“	"	PUNCT
inlawrev-18087	342	8	this	this	DET
inlawrev-18087	342	9	invoice	invoice	NOUN
inlawrev-18087	342	10	also	also	ADV
inlawrev-18087	342	11	triggers	trigger	VERB
inlawrev-18087	342	12	your	your	PRON
inlawrev-18087	342	13	obligation	obligation	NOUN
inlawrev-18087	342	14	under	under	ADP
inlawrev-18087	342	15	tax	tax	NOUN
inlawrev-18087	342	16	court	court	NOUN
inlawrev-18087	342	17	rule	rule	NOUN
inlawrev-18087	342	18	3(e	3(e	NUM
inlawrev-18087	342	19	)	)	PUNCT
inlawrev-18087	342	20	to	to	PART
inlawrev-18087	342	21	file	file	VERB
inlawrev-18087	342	22	the	the	DET
inlawrev-18087	342	23	administrative	administrative	ADJ
inlawrev-18087	342	24	record	record	NOUN
inlawrev-18087	342	25	with	with	ADP
inlawrev-18087	342	26	the	the	DET
inlawrev-18087	342	27	tax	tax	NOUN
inlawrev-18087	342	28	court	court	NOUN
inlawrev-18087	342	29	within	within	ADP
inlawrev-18087	342	30	thirty	thirty	NUM
inlawrev-18087	342	31	(	(	PUNCT
inlawrev-18087	342	32	30	30	NUM
inlawrev-18087	342	33	)	)	PUNCT
inlawrev-18087	342	34	days	day	NOUN
inlawrev-18087	342	35	of	of	ADP
inlawrev-18087	342	36	receipt	receipt	NOUN
inlawrev-18087	342	37	of	of	ADP
inlawrev-18087	342	38	this	this	DET
inlawrev-18087	342	39	notice	notice	NOUN
inlawrev-18087	342	40	.	.	PUNCT
inlawrev-18087	342	41	”127	”127	PUNCT
inlawrev-18087	343	1	therefore	therefore	ADV
inlawrev-18087	343	2	,	,	PUNCT
inlawrev-18087	343	3	the	the	DET
inlawrev-18087	343	4	bosamias	bosamia	NOUN
inlawrev-18087	343	5	had	have	VERB
inlawrev-18087	343	6	until	until	ADP
inlawrev-18087	343	7	october	october	PROPN
inlawrev-18087	343	8	11	11	NUM
inlawrev-18087	343	9	to	to	PART
inlawrev-18087	343	10	file	file	VERB
inlawrev-18087	343	11	the	the	DET
inlawrev-18087	343	12	record	record	NOUN
inlawrev-18087	343	13	with	with	ADP
inlawrev-18087	343	14	the	the	DET
inlawrev-18087	343	15	court	court	NOUN
inlawrev-18087	343	16	,	,	PUNCT
inlawrev-18087	343	17	which	which	PRON
inlawrev-18087	343	18	they	they	PRON
inlawrev-18087	343	19	failed	fail	VERB
inlawrev-18087	343	20	to	to	PART
inlawrev-18087	343	21	do.128	do.128	VERB
inlawrev-18087	343	22	on	on	ADP
inlawrev-18087	343	23	november	november	PROPN
inlawrev-18087	343	24	7	7	NUM
inlawrev-18087	343	25	,	,	PUNCT
inlawrev-18087	343	26	the	the	DET
inlawrev-18087	343	27	assessor	assessor	NOUN
inlawrev-18087	343	28	moved	move	VERB
inlawrev-18087	343	29	to	to	PART
inlawrev-18087	343	30	dismiss	dismiss	VERB
inlawrev-18087	343	31	the	the	DET
inlawrev-18087	343	32	case	case	NOUN
inlawrev-18087	343	33	for	for	ADP
inlawrev-18087	343	34	failure	failure	NOUN
inlawrev-18087	343	35	to	to	ADP
inlawrev-18087	343	36	timely	timely	ADJ
inlawrev-18087	343	37	file	file	NOUN
inlawrev-18087	343	38	pursuant	pursuant	ADJ
inlawrev-18087	343	39	to	to	ADP
inlawrev-18087	343	40	tax	tax	NOUN
inlawrev-18087	343	41	court	court	NOUN
inlawrev-18087	343	42	rule	rule	NOUN
inlawrev-18087	343	43	3(e).129	3(e).129	NUM
inlawrev-18087	343	44	the	the	DET
inlawrev-18087	343	45	bosamias	bosamia	NOUN
inlawrev-18087	343	46	conceded	concede	VERB
inlawrev-18087	343	47	that	that	SCONJ
inlawrev-18087	343	48	they	they	PRON
inlawrev-18087	343	49	missed	miss	VERB
inlawrev-18087	343	50	the	the	DET
inlawrev-18087	343	51	deadline	deadline	NOUN
inlawrev-18087	343	52	required	require	VERB
inlawrev-18087	343	53	under	under	ADP
inlawrev-18087	343	54	tax	tax	NOUN
inlawrev-18087	343	55	court	court	NOUN
inlawrev-18087	343	56	rule	rule	VERB
inlawrev-18087	343	57	3(e).130	3(e).130	NOUN
inlawrev-18087	343	58	nevertheless	nevertheless	ADV
inlawrev-18087	343	59	,	,	PUNCT
inlawrev-18087	343	60	the	the	DET
inlawrev-18087	343	61	bosamias	bosamia	NOUN
inlawrev-18087	343	62	provided	provide	VERB
inlawrev-18087	343	63	two	two	NUM
inlawrev-18087	343	64	alternative	alternative	ADJ
inlawrev-18087	343	65	arguments	argument	NOUN
inlawrev-18087	343	66	as	as	ADP
inlawrev-18087	343	67	to	to	ADP
inlawrev-18087	343	68	why	why	SCONJ
inlawrev-18087	343	69	the	the	DET
inlawrev-18087	343	70	motion	motion	NOUN
inlawrev-18087	343	71	to	to	PART
inlawrev-18087	343	72	dismiss	dismiss	VERB
inlawrev-18087	343	73	should	should	AUX
inlawrev-18087	343	74	be	be	AUX
inlawrev-18087	343	75	denied.131	denied.131	ADV
inlawrev-18087	343	76	first	first	ADJ
inlawrev-18087	343	77	,	,	PUNCT
inlawrev-18087	343	78	they	they	PRON
inlawrev-18087	343	79	argued	argue	VERB
inlawrev-18087	343	80	the	the	DET
inlawrev-18087	343	81	ibtr	ibtr	VERB
inlawrev-18087	343	82	’s	’s	PART
inlawrev-18087	343	83	“	"	PUNCT
inlawrev-18087	343	84	invoice	invoice	NOUN
inlawrev-18087	343	85	was	be	AUX
inlawrev-18087	343	86	inadequate	inadequate	ADJ
inlawrev-18087	343	87	notification	notification	NOUN
inlawrev-18087	343	88	.	.	PUNCT
inlawrev-18087	343	89	.	.	PUNCT
inlawrev-18087	344	1	.	.	PUNCT
inlawrev-18087	345	1	to	to	PART
inlawrev-18087	345	2	trigger	trigger	VERB
inlawrev-18087	345	3	their	their	PRON
inlawrev-18087	345	4	thirty[-]day	thirty[-]day	NOUN
inlawrev-18087	345	5	filing	filing	NOUN
inlawrev-18087	345	6	period	period	NOUN
inlawrev-18087	345	7	.	.	PUNCT
inlawrev-18087	346	1	”132	”132	NOUN
inlawrev-18087	346	2	in	in	ADP
inlawrev-18087	346	3	relying	rely	VERB
inlawrev-18087	346	4	on	on	ADP
inlawrev-18087	346	5	the	the	DET
inlawrev-18087	346	6	indiana	indiana	PROPN
inlawrev-18087	346	7	supreme	supreme	PROPN
inlawrev-18087	346	8	court	court	PROPN
inlawrev-18087	346	9	decision	decision	NOUN
inlawrev-18087	346	10	in	in	ADP
inlawrev-18087	346	11	wayne	wayne	PROPN
inlawrev-18087	346	12	county	county	PROPN
inlawrev-18087	346	13	property	property	NOUN
inlawrev-18087	346	14	tax	tax	NOUN
inlawrev-18087	346	15	assessment	assessment	NOUN
inlawrev-18087	346	16	board	board	NOUN
inlawrev-18087	346	17	of	of	ADP
inlawrev-18087	346	18	appeals	appeals	PROPN
inlawrev-18087	346	19	v.	v.	PROPN
inlawrev-18087	346	20	united	united	PROPN
inlawrev-18087	346	21	ancient	ancient	ADJ
inlawrev-18087	346	22	order	order	NOUN
inlawrev-18087	346	23	of	of	ADP
inlawrev-18087	346	24	druids	druid	NOUN
inlawrev-18087	346	25	-	-	PUNCT
inlawrev-18087	346	26	grove,133	grove,133	NOUN
inlawrev-18087	346	27	the	the	DET
inlawrev-18087	346	28	bosamias	bosamia	NOUN
inlawrev-18087	346	29	contended	contend	VERB
inlawrev-18087	346	30	the	the	DET
inlawrev-18087	346	31	invoice	invoice	NOUN
inlawrev-18087	346	32	was	be	AUX
inlawrev-18087	346	33	inadequate	inadequate	ADJ
inlawrev-18087	346	34	notice	notice	NOUN
inlawrev-18087	346	35	because	because	SCONJ
inlawrev-18087	346	36	“	"	PUNCT
inlawrev-18087	346	37	it	it	PRON
inlawrev-18087	346	38	did	do	AUX
inlawrev-18087	346	39	not	not	PART
inlawrev-18087	346	40	include	include	VERB
inlawrev-18087	346	41	the	the	DET
inlawrev-18087	346	42	completed	complete	VERB
inlawrev-18087	346	43	record	record	NOUN
inlawrev-18087	346	44	or	or	CCONJ
inlawrev-18087	346	45	provide	provide	VERB
inlawrev-18087	346	46	a	a	DET
inlawrev-18087	346	47	specific	specific	ADJ
inlawrev-18087	346	48	date	date	NOUN
inlawrev-18087	346	49	on	on	ADP
inlawrev-18087	346	50	which	which	PRON
inlawrev-18087	346	51	to	to	PART
inlawrev-18087	346	52	pick	pick	VERB
inlawrev-18087	346	53	up	up	ADP
inlawrev-18087	346	54	the	the	DET
inlawrev-18087	346	55	record	record	NOUN
inlawrev-18087	346	56	.	.	PUNCT
inlawrev-18087	346	57	”134	”134	PUNCT
inlawrev-18087	347	1	the	the	DET
inlawrev-18087	347	2	tax	tax	NOUN
inlawrev-18087	347	3	court	court	NOUN
inlawrev-18087	347	4	disagreed	disagree	VERB
inlawrev-18087	347	5	:	:	PUNCT
inlawrev-18087	347	6	“	"	PUNCT
inlawrev-18087	347	7	the	the	DET
inlawrev-18087	347	8	statement	statement	NOUN
inlawrev-18087	347	9	in	in	ADP
inlawrev-18087	347	10	the	the	DET
inlawrev-18087	347	11	118	118	NUM
inlawrev-18087	347	12	.	.	PUNCT
inlawrev-18087	348	1	i	i	PRON
inlawrev-18087	348	2	d.	d.	PROPN
inlawrev-18087	348	3	119	119	NUM
inlawrev-18087	348	4	.	.	PUNCT
inlawrev-18087	349	1	i	i	PRON
inlawrev-18087	349	2	d.	d.	PROPN
inlawrev-18087	349	3	at	at	ADP
inlawrev-18087	349	4	1053	1053	NUM
inlawrev-18087	349	5	.	.	PUNCT
inlawrev-18087	350	1	120	120	NUM
inlawrev-18087	350	2	.	.	PUNCT
inlawrev-18087	351	1	i	i	PRON
inlawrev-18087	351	2	d.	d.	PROPN
inlawrev-18087	351	3	121	121	NUM
inlawrev-18087	351	4	.	.	PUNCT
inlawrev-18087	352	1	i	i	PRON
inlawrev-18087	352	2	d.	d.	PROPN
inlawrev-18087	352	3	122	122	NUM
inlawrev-18087	352	4	.	.	PUNCT
inlawrev-18087	353	1	i	i	PRON
inlawrev-18087	353	2	d.	d.	PROPN
inlawrev-18087	353	3	at	at	ADP
inlawrev-18087	353	4	1053	1053	NUM
inlawrev-18087	353	5	-	-	SYM
inlawrev-18087	353	6	54	54	NUM
inlawrev-18087	353	7	.	.	PUNCT
inlawrev-18087	354	1	123	123	NUM
inlawrev-18087	354	2	.	.	PUNCT
inlawrev-18087	355	1	969	969	NUM
inlawrev-18087	355	2	n.e.2d	n.e.2d	NOUN
inlawrev-18087	355	3	635	635	NUM
inlawrev-18087	355	4	(	(	PUNCT
inlawrev-18087	355	5	ind	ind	NOUN
inlawrev-18087	355	6	.	.	PUNCT
inlawrev-18087	356	1	t.c	t.c	PROPN
inlawrev-18087	356	2	.	.	PROPN
inlawrev-18087	356	3	2012	2012	NUM
inlawrev-18087	356	4	)	)	PUNCT
inlawrev-18087	356	5	.	.	PUNCT
inlawrev-18087	357	1	124	124	NUM
inlawrev-18087	357	2	.	.	PUNCT
inlawrev-18087	358	1	i	i	PRON
inlawrev-18087	358	2	d.	d.	PROPN
inlawrev-18087	358	3	at	at	ADP
inlawrev-18087	358	4	636	636	NUM
inlawrev-18087	358	5	.	.	PUNCT
inlawrev-18087	359	1	125	125	NUM
inlawrev-18087	359	2	.	.	PUNCT
inlawrev-18087	360	1	i	i	PRON
inlawrev-18087	360	2	d.	d.	PROPN
inlawrev-18087	360	3	126	126	NUM
inlawrev-18087	360	4	.	.	PUNCT
inlawrev-18087	361	1	i	i	PRON
inlawrev-18087	361	2	d.	d.	PROPN
inlawrev-18087	361	3	127	127	NUM
inlawrev-18087	361	4	.	.	PUNCT
inlawrev-18087	362	1	i	i	PRON
inlawrev-18087	362	2	d.	d.	PROPN
inlawrev-18087	362	3	at	at	ADP
inlawrev-18087	362	4	637	637	NUM
inlawrev-18087	362	5	.	.	PUNCT
inlawrev-18087	362	6	128	128	NUM
inlawrev-18087	362	7	.	.	PUNCT
inlawrev-18087	363	1	i	i	PRON
inlawrev-18087	363	2	d.	d.	PROPN
inlawrev-18087	363	3	at	at	ADP
inlawrev-18087	363	4	636	636	NUM
inlawrev-18087	363	5	.	.	PUNCT
inlawrev-18087	364	1	129	129	NUM
inlawrev-18087	364	2	.	.	PUNCT
inlawrev-18087	365	1	i	i	PRON
inlawrev-18087	365	2	d.	d.	PROPN
inlawrev-18087	365	3	130	130	NUM
inlawrev-18087	365	4	.	.	PUNCT
inlawrev-18087	366	1	i	i	PRON
inlawrev-18087	366	2	d.	d.	PROPN
inlawrev-18087	366	3	131	131	NUM
inlawrev-18087	366	4	.	.	PUNCT
inlawrev-18087	367	1	i	i	PRON
inlawrev-18087	367	2	d.	d.	PROPN
inlawrev-18087	367	3	132	132	NUM
inlawrev-18087	367	4	.	.	PUNCT
inlawrev-18087	368	1	i	i	PRON
inlawrev-18087	368	2	d.	d.	PROPN
inlawrev-18087	368	3	133	133	NUM
inlawrev-18087	368	4	.	.	PUNCT
inlawrev-18087	369	1	i	i	PRON
inlawrev-18087	369	2	d.	d.	PROPN
inlawrev-18087	369	3	at	at	ADP
inlawrev-18087	369	4	637	637	NUM
inlawrev-18087	369	5	(	(	PUNCT
inlawrev-18087	369	6	citing	cite	VERB
inlawrev-18087	369	7	847	847	NUM
inlawrev-18087	369	8	n.e.2d	n.e.2d	NOUN
inlawrev-18087	369	9	924	924	NUM
inlawrev-18087	369	10	(	(	PUNCT
inlawrev-18087	369	11	ind	ind	NOUN
inlawrev-18087	369	12	.	.	PUNCT
inlawrev-18087	369	13	2006	2006	NUM
inlawrev-18087	369	14	)	)	PUNCT
inlawrev-18087	369	15	)	)	PUNCT
inlawrev-18087	369	16	.	.	PUNCT
inlawrev-18087	370	1	134	134	NUM
inlawrev-18087	370	2	.	.	PUNCT
inlawrev-18087	371	1	i	i	PRON
inlawrev-18087	371	2	d.	d.	PROPN
inlawrev-18087	371	3	1248	1248	NUM
inlawrev-18087	371	4	indiana	indiana	PROPN
inlawrev-18087	371	5	law	law	PROPN
inlawrev-18087	371	6	review	review	NOUN
inlawrev-18087	372	1	[	[	X
inlawrev-18087	372	2	vol	vol	NOUN
inlawrev-18087	372	3	.	.	PUNCT
inlawrev-18087	373	1	46:1235	46:1235	DET
inlawrev-18087	373	2	bosamias	bosamia	NOUN
inlawrev-18087	373	3	’	'	PUNCT
inlawrev-18087	373	4	invoice	invoice	NOUN
inlawrev-18087	373	5	that	that	PRON
inlawrev-18087	373	6	the	the	DET
inlawrev-18087	373	7	record	record	NOUN
inlawrev-18087	373	8	‘	'	PUNCT
inlawrev-18087	373	9	has	have	AUX
inlawrev-18087	373	10	been	be	AUX
inlawrev-18087	373	11	prepared	prepare	VERB
inlawrev-18087	373	12	’	'	PUNCT
inlawrev-18087	373	13	would	would	AUX
inlawrev-18087	373	14	by	by	ADP
inlawrev-18087	373	15	itself	itself	PRON
inlawrev-18087	373	16	be	be	AUX
inlawrev-18087	373	17	sufficient	sufficient	ADJ
inlawrev-18087	373	18	notice	notice	NOUN
inlawrev-18087	373	19	under	under	ADP
inlawrev-18087	373	20	druids	druid	NOUN
inlawrev-18087	373	21	to	to	PART
inlawrev-18087	373	22	trigger	trigger	VERB
inlawrev-18087	373	23	the	the	DET
inlawrev-18087	373	24	thirty	thirty	NUM
inlawrev-18087	373	25	-	-	PUNCT
inlawrev-18087	373	26	day	day	NOUN
inlawrev-18087	373	27	filing	filing	NOUN
inlawrev-18087	373	28	period	period	NOUN
inlawrev-18087	373	29	.	.	PUNCT
inlawrev-18087	373	30	”135	”135	PUNCT
inlawrev-18087	374	1	the	the	DET
inlawrev-18087	374	2	tax	tax	NOUN
inlawrev-18087	374	3	court	court	NOUN
inlawrev-18087	374	4	pointed	point	VERB
inlawrev-18087	374	5	out	out	ADP
inlawrev-18087	374	6	that	that	SCONJ
inlawrev-18087	374	7	the	the	DET
inlawrev-18087	374	8	invoice	invoice	NOUN
inlawrev-18087	374	9	provided	provide	VERB
inlawrev-18087	374	10	further	further	ADJ
inlawrev-18087	374	11	notice	notice	NOUN
inlawrev-18087	374	12	by	by	ADP
inlawrev-18087	374	13	indicating	indicate	VERB
inlawrev-18087	374	14	that	that	SCONJ
inlawrev-18087	374	15	it	it	PRON
inlawrev-18087	374	16	“	"	PUNCT
inlawrev-18087	374	17	triggered	trigger	VERB
inlawrev-18087	374	18	their	their	PRON
inlawrev-18087	374	19	thirty	thirty	NUM
inlawrev-18087	374	20	days	day	NOUN
inlawrev-18087	374	21	to	to	PART
inlawrev-18087	374	22	file	file	VERB
inlawrev-18087	374	23	the	the	DET
inlawrev-18087	374	24	record	record	NOUN
inlawrev-18087	374	25	.	.	PUNCT
inlawrev-18087	374	26	”136	”136	PUNCT
inlawrev-18087	375	1	therefore	therefore	ADV
inlawrev-18087	375	2	,	,	PUNCT
inlawrev-18087	375	3	the	the	DET
inlawrev-18087	375	4	invoice	invoice	NOUN
inlawrev-18087	375	5	provided	provide	VERB
inlawrev-18087	375	6	sufficient	sufficient	ADJ
inlawrev-18087	375	7	notice	notice	NOUN
inlawrev-18087	375	8	under	under	ADP
inlawrev-18087	375	9	tax	tax	NOUN
inlawrev-18087	375	10	court	court	NOUN
inlawrev-18087	375	11	rule	rule	VERB
inlawrev-18087	375	12	3(e).137	3(e).137	NOUN
inlawrev-18087	375	13	in	in	ADP
inlawrev-18087	375	14	the	the	DET
inlawrev-18087	375	15	alternative	alternative	NOUN
inlawrev-18087	375	16	,	,	PUNCT
inlawrev-18087	375	17	the	the	DET
inlawrev-18087	375	18	bosamias	bosamia	NOUN
inlawrev-18087	375	19	contended	contend	VERB
inlawrev-18087	375	20	that	that	SCONJ
inlawrev-18087	375	21	their	their	PRON
inlawrev-18087	375	22	failure	failure	NOUN
inlawrev-18087	375	23	to	to	ADP
inlawrev-18087	375	24	timely	timely	ADJ
inlawrev-18087	375	25	file	file	NOUN
inlawrev-18087	375	26	should	should	AUX
inlawrev-18087	375	27	be	be	AUX
inlawrev-18087	375	28	excused	excuse	VERB
inlawrev-18087	375	29	under	under	ADP
inlawrev-18087	375	30	trial	trial	NOUN
inlawrev-18087	375	31	rule	rule	NOUN
inlawrev-18087	375	32	6(b)(2	6(b)(2	NOUN
inlawrev-18087	375	33	)	)	PUNCT
inlawrev-18087	375	34	because	because	SCONJ
inlawrev-18087	375	35	it	it	PRON
inlawrev-18087	375	36	“	"	PUNCT
inlawrev-18087	375	37	was	be	AUX
inlawrev-18087	375	38	the	the	DET
inlawrev-18087	375	39	result	result	NOUN
inlawrev-18087	375	40	of	of	ADP
inlawrev-18087	375	41	‘	'	PUNCT
inlawrev-18087	375	42	excusable	excusable	ADJ
inlawrev-18087	375	43	neglect	neglect	NOUN
inlawrev-18087	375	44	.	.	PUNCT
inlawrev-18087	376	1	’”138	’”138	PROPN
inlawrev-18087	376	2	the	the	DET
inlawrev-18087	376	3	bosamias	bosamia	NOUN
inlawrev-18087	376	4	argued	argue	VERB
inlawrev-18087	376	5	that	that	SCONJ
inlawrev-18087	376	6	they	they	PRON
inlawrev-18087	376	7	failed	fail	VERB
inlawrev-18087	376	8	to	to	PART
inlawrev-18087	376	9	timely	timely	ADJ
inlawrev-18087	376	10	file	file	NOUN
inlawrev-18087	376	11	because	because	SCONJ
inlawrev-18087	376	12	on	on	ADP
inlawrev-18087	376	13	october	october	PROPN
inlawrev-18087	376	14	2	2	NUM
inlawrev-18087	376	15	,	,	PUNCT
inlawrev-18087	376	16	harsukh	harsukh	NOUN
inlawrev-18087	376	17	bosamia	bosamia	PROPN
inlawrev-18087	376	18	learned	learn	VERB
inlawrev-18087	376	19	his	his	PRON
inlawrev-18087	376	20	mother	mother	NOUN
inlawrev-18087	376	21	was	be	AUX
inlawrev-18087	376	22	gravely	gravely	ADV
inlawrev-18087	376	23	ill	ill	ADJ
inlawrev-18087	376	24	and	and	CCONJ
inlawrev-18087	376	25	had	have	VERB
inlawrev-18087	376	26	to	to	PART
inlawrev-18087	376	27	travel	travel	VERB
inlawrev-18087	376	28	to	to	ADP
inlawrev-18087	376	29	england	england	PROPN
inlawrev-18087	376	30	to	to	PART
inlawrev-18087	376	31	visit	visit	VERB
inlawrev-18087	376	32	her.139	her.139	NOUN
inlawrev-18087	376	33	while	while	SCONJ
inlawrev-18087	376	34	the	the	DET
inlawrev-18087	376	35	tax	tax	NOUN
inlawrev-18087	376	36	court	court	NOUN
inlawrev-18087	376	37	sympathized	sympathize	VERB
inlawrev-18087	376	38	with	with	ADP
inlawrev-18087	376	39	the	the	DET
inlawrev-18087	376	40	unfortunate	unfortunate	ADJ
inlawrev-18087	376	41	circumstances	circumstance	NOUN
inlawrev-18087	376	42	,	,	PUNCT
inlawrev-18087	376	43	it	it	PRON
inlawrev-18087	376	44	failed	fail	VERB
inlawrev-18087	376	45	to	to	PART
inlawrev-18087	376	46	see	see	VERB
inlawrev-18087	376	47	the	the	DET
inlawrev-18087	376	48	failure	failure	NOUN
inlawrev-18087	376	49	to	to	PART
inlawrev-18087	376	50	file	file	VERB
inlawrev-18087	376	51	as	as	ADP
inlawrev-18087	376	52	“	"	PUNCT
inlawrev-18087	376	53	excusable	excusable	ADJ
inlawrev-18087	376	54	neglect”—largely	neglect”—largely	ADV
inlawrev-18087	376	55	because	because	SCONJ
inlawrev-18087	376	56	the	the	DET
inlawrev-18087	376	57	bosamias	bosamia	NOUN
inlawrev-18087	376	58	had	have	AUX
inlawrev-18087	376	59	received	receive	VERB
inlawrev-18087	376	60	the	the	DET
inlawrev-18087	376	61	invoice	invoice	NOUN
inlawrev-18087	376	62	three	three	NUM
inlawrev-18087	376	63	weeks	week	NOUN
inlawrev-18087	376	64	before	before	SCONJ
inlawrev-18087	376	65	harsukh	harsukh	PROPN
inlawrev-18087	376	66	learned	learn	VERB
inlawrev-18087	376	67	of	of	ADP
inlawrev-18087	376	68	his	his	PRON
inlawrev-18087	376	69	mother	mother	NOUN
inlawrev-18087	376	70	’s	’s	PART
inlawrev-18087	376	71	sickness.140	sickness.140	NOUN
inlawrev-18087	376	72	therefore	therefore	ADV
inlawrev-18087	376	73	,	,	PUNCT
inlawrev-18087	376	74	the	the	DET
inlawrev-18087	376	75	tax	tax	NOUN
inlawrev-18087	376	76	court	court	NOUN
inlawrev-18087	376	77	granted	grant	VERB
inlawrev-18087	376	78	the	the	DET
inlawrev-18087	376	79	assessor	assessor	NOUN
inlawrev-18087	376	80	’s	’s	PART
inlawrev-18087	376	81	motion	motion	NOUN
inlawrev-18087	376	82	to	to	PART
inlawrev-18087	376	83	dismiss.141	dismiss.141	VERB
inlawrev-18087	376	84	3	3	NUM
inlawrev-18087	376	85	.	.	PUNCT
inlawrev-18087	376	86	millennium	millennium	NOUN
inlawrev-18087	376	87	real	real	ADJ
inlawrev-18087	376	88	estate	estate	NOUN
inlawrev-18087	376	89	investment	investment	NOUN
inlawrev-18087	376	90	,	,	PUNCT
inlawrev-18087	376	91	llc	llc	PROPN
inlawrev-18087	376	92	v.	v.	PROPN
inlawrev-18087	376	93	assessor	assessor	PROPN
inlawrev-18087	376	94	,	,	PUNCT
inlawrev-18087	376	95	benton	benton	PROPN
inlawrev-18087	376	96	county.142	county.142	PROPN
inlawrev-18087	376	97	—	—	PUNCT
inlawrev-18087	376	98	millennium	millennium	NOUN
inlawrev-18087	376	99	real	real	ADJ
inlawrev-18087	376	100	estate	estate	NOUN
inlawrev-18087	376	101	investment	investment	NOUN
inlawrev-18087	376	102	,	,	PUNCT
inlawrev-18087	376	103	llc	llc	PROPN
inlawrev-18087	376	104	owns	own	VERB
inlawrev-18087	376	105	three	three	NUM
inlawrev-18087	376	106	parcels	parcel	NOUN
inlawrev-18087	376	107	of	of	ADP
inlawrev-18087	376	108	land	land	NOUN
inlawrev-18087	376	109	in	in	ADP
inlawrev-18087	376	110	boswell	boswell	PROPN
inlawrev-18087	376	111	,	,	PUNCT
inlawrev-18087	376	112	indiana.143	indiana.143	NOUN
inlawrev-18087	376	113	for	for	ADP
inlawrev-18087	376	114	the	the	DET
inlawrev-18087	376	115	2008	2008	NUM
inlawrev-18087	376	116	tax	tax	NOUN
inlawrev-18087	376	117	year	year	NOUN
inlawrev-18087	376	118	,	,	PUNCT
inlawrev-18087	376	119	the	the	DET
inlawrev-18087	376	120	benton	benton	PROPN
inlawrev-18087	376	121	county	county	PROPN
inlawrev-18087	376	122	assessor	assessor	NOUN
inlawrev-18087	376	123	valued	value	VERB
inlawrev-18087	376	124	the	the	DET
inlawrev-18087	376	125	property	property	NOUN
inlawrev-18087	376	126	at	at	ADP
inlawrev-18087	376	127	$	$	SYM
inlawrev-18087	376	128	639,800	639,800	NUM
inlawrev-18087	376	129	,	,	PUNCT
inlawrev-18087	376	130	which	which	PRON
inlawrev-18087	376	131	included	include	VERB
inlawrev-18087	376	132	both	both	CCONJ
inlawrev-18087	376	133	the	the	DET
inlawrev-18087	376	134	land	land	NOUN
inlawrev-18087	376	135	value	value	NOUN
inlawrev-18087	376	136	and	and	CCONJ
inlawrev-18087	376	137	value	value	NOUN
inlawrev-18087	376	138	of	of	ADP
inlawrev-18087	376	139	improvements.144	improvements.144	PROPN
inlawrev-18087	376	140	millennium	millennium	NOUN
inlawrev-18087	376	141	believed	believe	VERB
inlawrev-18087	376	142	this	this	DET
inlawrev-18087	376	143	assessment	assessment	NOUN
inlawrev-18087	376	144	was	be	AUX
inlawrev-18087	376	145	too	too	ADV
inlawrev-18087	376	146	high.145	high.145	NOUN
inlawrev-18087	376	147	accordingly	accordingly	ADV
inlawrev-18087	376	148	,	,	PUNCT
inlawrev-18087	376	149	it	it	PRON
inlawrev-18087	376	150	filed	file	VERB
inlawrev-18087	376	151	for	for	ADP
inlawrev-18087	376	152	review	review	NOUN
inlawrev-18087	376	153	first	first	ADV
inlawrev-18087	376	154	with	with	ADP
inlawrev-18087	376	155	the	the	DET
inlawrev-18087	376	156	benton	benton	PROPN
inlawrev-18087	376	157	county	county	PROPN
inlawrev-18087	376	158	ptaboa	ptaboa	NOUN
inlawrev-18087	376	159	and	and	CCONJ
inlawrev-18087	376	160	then	then	ADV
inlawrev-18087	376	161	with	with	ADP
inlawrev-18087	376	162	the	the	DET
inlawrev-18087	376	163	ibtr.146	ibtr.146	NOUN
inlawrev-18087	376	164	at	at	ADP
inlawrev-18087	376	165	the	the	DET
inlawrev-18087	376	166	ibtr	ibtr	ADJ
inlawrev-18087	376	167	hearing	hearing	NOUN
inlawrev-18087	376	168	,	,	PUNCT
inlawrev-18087	376	169	to	to	PART
inlawrev-18087	376	170	combat	combat	VERB
inlawrev-18087	376	171	the	the	DET
inlawrev-18087	376	172	assessor	assessor	NOUN
inlawrev-18087	376	173	’s	’s	PART
inlawrev-18087	376	174	property	property	NOUN
inlawrev-18087	376	175	valuation	valuation	NOUN
inlawrev-18087	376	176	,	,	PUNCT
inlawrev-18087	376	177	millennium	millennium	PROPN
inlawrev-18087	376	178	presented	present	VERB
inlawrev-18087	376	179	an	an	DET
inlawrev-18087	376	180	appraisal	appraisal	NOUN
inlawrev-18087	376	181	estimate	estimate	NOUN
inlawrev-18087	376	182	valuing	value	VERB
inlawrev-18087	376	183	the	the	DET
inlawrev-18087	376	184	property	property	NOUN
inlawrev-18087	376	185	at	at	ADP
inlawrev-18087	376	186	$	$	SYM
inlawrev-18087	376	187	325,000	325,000	NUM
inlawrev-18087	376	188	as	as	ADP
inlawrev-18087	376	189	of	of	ADP
inlawrev-18087	376	190	march	march	PROPN
inlawrev-18087	376	191	1	1	NUM
inlawrev-18087	376	192	,	,	PUNCT
inlawrev-18087	376	193	2008.147	2008.147	PROPN
inlawrev-18087	376	194	millennium	millennium	NOUN
inlawrev-18087	376	195	also	also	ADV
inlawrev-18087	376	196	indicated	indicate	VERB
inlawrev-18087	376	197	the	the	DET
inlawrev-18087	376	198	property	property	NOUN
inlawrev-18087	376	199	was	be	AUX
inlawrev-18087	376	200	sold	sell	VERB
inlawrev-18087	376	201	in	in	ADP
inlawrev-18087	376	202	december	december	PROPN
inlawrev-18087	376	203	2003	2003	NUM
inlawrev-18087	376	204	for	for	SCONJ
inlawrev-18087	376	205	$	$	SYM
inlawrev-18087	376	206	182,000.148	182,000.148	NUM
inlawrev-18087	376	207	further	far	ADV
inlawrev-18087	376	208	,	,	PUNCT
inlawrev-18087	376	209	millennium	millennium	NOUN
inlawrev-18087	376	210	demonstrated	demonstrate	VERB
inlawrev-18087	376	211	that	that	SCONJ
inlawrev-18087	376	212	it	it	PRON
inlawrev-18087	376	213	purchased	purchase	VERB
inlawrev-18087	376	214	the	the	DET
inlawrev-18087	376	215	property	property	NOUN
inlawrev-18087	376	216	for	for	ADP
inlawrev-18087	376	217	$	$	SYM
inlawrev-18087	376	218	193,817	193,817	NUM
inlawrev-18087	376	219	on	on	ADP
inlawrev-18087	376	220	june	june	PROPN
inlawrev-18087	376	221	30	30	NUM
inlawrev-18087	376	222	,	,	PUNCT
inlawrev-18087	376	223	2008.149	2008.149	NOUN
inlawrev-18087	376	224	conversely	conversely	ADV
inlawrev-18087	376	225	,	,	PUNCT
inlawrev-18087	376	226	the	the	DET
inlawrev-18087	376	227	assessor	assessor	NOUN
inlawrev-18087	376	228	presented	present	VERB
inlawrev-18087	376	229	an	an	DET
inlawrev-18087	376	230	appraisal	appraisal	NOUN
inlawrev-18087	376	231	valuing	value	VERB
inlawrev-18087	376	232	the	the	DET
inlawrev-18087	376	233	property	property	NOUN
inlawrev-18087	376	234	at	at	ADP
inlawrev-18087	376	235	$	$	SYM
inlawrev-18087	376	236	640,000	640,000	NUM
inlawrev-18087	376	237	as	as	ADP
inlawrev-18087	376	238	of	of	ADP
inlawrev-18087	376	239	january	january	PROPN
inlawrev-18087	376	240	10	10	NUM
inlawrev-18087	376	241	,	,	PUNCT
inlawrev-18087	376	242	2007.150	2007.150	NUM
inlawrev-18087	376	243	both	both	DET
inlawrev-18087	376	244	appraisals	appraisal	NOUN
inlawrev-18087	376	245	complied	comply	VERB
inlawrev-18087	376	246	with	with	ADP
inlawrev-18087	376	247	the	the	DET
inlawrev-18087	376	248	uniform	uniform	ADJ
inlawrev-18087	376	249	standards	standard	NOUN
inlawrev-18087	376	250	of	of	ADP
inlawrev-18087	376	251	professional	professional	ADJ
inlawrev-18087	376	252	appraisal	appraisal	NOUN
inlawrev-18087	376	253	practice.151	practice.151	PRON
inlawrev-18087	376	254	the	the	DET
inlawrev-18087	376	255	ibtr	ibtr	VERB
inlawrev-18087	376	256	issued	issue	VERB
inlawrev-18087	376	257	a	a	DET
inlawrev-18087	376	258	final	final	ADJ
inlawrev-18087	376	259	determination	determination	NOUN
inlawrev-18087	376	260	135	135	NUM
inlawrev-18087	376	261	.	.	PUNCT
inlawrev-18087	377	1	i	i	PRON
inlawrev-18087	377	2	d.	d.	PROPN
inlawrev-18087	377	3	(	(	PUNCT
inlawrev-18087	377	4	citing	cite	VERB
inlawrev-18087	377	5	druids	druid	NOUN
inlawrev-18087	377	6	,	,	PUNCT
inlawrev-18087	377	7	847	847	NUM
inlawrev-18087	377	8	n.e.2d	n.e.2d	NOUN
inlawrev-18087	377	9	at	at	ADP
inlawrev-18087	377	10	929	929	NUM
inlawrev-18087	377	11	)	)	PUNCT
inlawrev-18087	377	12	.	.	PUNCT
inlawrev-18087	378	1	136	136	NUM
inlawrev-18087	378	2	.	.	PUNCT
inlawrev-18087	379	1	i	i	PRON
inlawrev-18087	379	2	d.	d.	PROPN
inlawrev-18087	379	3	137	137	NUM
inlawrev-18087	379	4	.	.	PUNCT
inlawrev-18087	380	1	i	i	PRON
inlawrev-18087	380	2	d.	d.	PROPN
inlawrev-18087	380	3	138	138	NUM
inlawrev-18087	380	4	.	.	PUNCT
inlawrev-18087	381	1	i	i	PRON
inlawrev-18087	381	2	d.	d.	PROPN
inlawrev-18087	381	3	at	at	ADP
inlawrev-18087	381	4	637	637	NUM
inlawrev-18087	381	5	-	-	SYM
inlawrev-18087	381	6	38	38	NUM
inlawrev-18087	381	7	(	(	PUNCT
inlawrev-18087	381	8	quoting	quote	VERB
inlawrev-18087	381	9	ind	ind	NOUN
inlawrev-18087	381	10	.	.	PUNCT
inlawrev-18087	382	1	t.r	t.r	PROPN
inlawrev-18087	382	2	.	.	PROPN
inlawrev-18087	382	3	6	6	NUM
inlawrev-18087	382	4	)	)	PUNCT
inlawrev-18087	382	5	.	.	PUNCT
inlawrev-18087	383	1	139	139	NUM
inlawrev-18087	383	2	.	.	PUNCT
inlawrev-18087	384	1	i	i	PRON
inlawrev-18087	384	2	d.	d.	PROPN
inlawrev-18087	384	3	at	at	ADP
inlawrev-18087	384	4	636	636	NUM
inlawrev-18087	384	5	-	-	SYM
inlawrev-18087	384	6	38	38	NUM
inlawrev-18087	384	7	.	.	PUNCT
inlawrev-18087	385	1	140	140	NUM
inlawrev-18087	385	2	.	.	PUNCT
inlawrev-18087	386	1	i	i	PRON
inlawrev-18087	386	2	d.	d.	PROPN
inlawrev-18087	386	3	at	at	ADP
inlawrev-18087	386	4	638	638	NUM
inlawrev-18087	386	5	.	.	PUNCT
inlawrev-18087	387	1	141	141	NUM
inlawrev-18087	387	2	.	.	PUNCT
inlawrev-18087	388	1	i	i	PRON
inlawrev-18087	388	2	d.	d.	PROPN
inlawrev-18087	388	3	at	at	ADP
inlawrev-18087	388	4	638	638	NUM
inlawrev-18087	388	5	-	-	SYM
inlawrev-18087	388	6	39	39	NUM
inlawrev-18087	388	7	.	.	PUNCT
inlawrev-18087	389	1	142	142	NUM
inlawrev-18087	389	2	.	.	PUNCT
inlawrev-18087	390	1	979	979	NUM
inlawrev-18087	390	2	n.e.2d	n.e.2d	NOUN
inlawrev-18087	390	3	192	192	NUM
inlawrev-18087	390	4	(	(	PUNCT
inlawrev-18087	390	5	ind	ind	NOUN
inlawrev-18087	390	6	.	.	PUNCT
inlawrev-18087	391	1	t.c	t.c	PROPN
inlawrev-18087	391	2	.	.	PROPN
inlawrev-18087	391	3	2012	2012	NUM
inlawrev-18087	391	4	)	)	PUNCT
inlawrev-18087	391	5	,	,	PUNCT
inlawrev-18087	391	6	trans	trans	PROPN
inlawrev-18087	391	7	.	.	PROPN
inlawrev-18087	391	8	denied	deny	VERB
inlawrev-18087	391	9	,	,	PUNCT
inlawrev-18087	391	10	989	989	NUM
inlawrev-18087	391	11	n.e.2d	n.e.2d	NOUN
inlawrev-18087	391	12	338	338	NUM
inlawrev-18087	391	13	(	(	PUNCT
inlawrev-18087	391	14	ind	ind	NOUN
inlawrev-18087	391	15	.	.	PUNCT
inlawrev-18087	391	16	2013	2013	NUM
inlawrev-18087	391	17	)	)	PUNCT
inlawrev-18087	391	18	.	.	PUNCT
inlawrev-18087	392	1	143	143	X
inlawrev-18087	392	2	.	.	PUNCT
inlawrev-18087	393	1	i	i	PRON
inlawrev-18087	393	2	d.	d.	PROPN
inlawrev-18087	393	3	at	at	ADP
inlawrev-18087	393	4	193	193	NUM
inlawrev-18087	393	5	.	.	PUNCT
inlawrev-18087	394	1	144	144	NUM
inlawrev-18087	394	2	.	.	PUNCT
inlawrev-18087	395	1	i	i	PRON
inlawrev-18087	395	2	d.	d.	PROPN
inlawrev-18087	395	3	145	145	NUM
inlawrev-18087	395	4	.	.	PUNCT
inlawrev-18087	396	1	i	i	PRON
inlawrev-18087	396	2	d.	d.	PROPN
inlawrev-18087	396	3	146	146	NUM
inlawrev-18087	396	4	.	.	PUNCT
inlawrev-18087	397	1	i	i	PRON
inlawrev-18087	397	2	d.	d.	PROPN
inlawrev-18087	397	3	147	147	NUM
inlawrev-18087	397	4	.	.	PUNCT
inlawrev-18087	398	1	i	i	PRON
inlawrev-18087	398	2	d.	d.	PROPN
inlawrev-18087	398	3	148	148	NUM
inlawrev-18087	398	4	.	.	PUNCT
inlawrev-18087	399	1	i	i	PRON
inlawrev-18087	399	2	d.	d.	PROPN
inlawrev-18087	399	3	149	149	NUM
inlawrev-18087	399	4	.	.	PUNCT
inlawrev-18087	400	1	i	i	PRON
inlawrev-18087	400	2	d.	d.	PROPN
inlawrev-18087	400	3	150	150	NUM
inlawrev-18087	400	4	.	.	PUNCT
inlawrev-18087	401	1	i	i	PRON
inlawrev-18087	401	2	d.	d.	PROPN
inlawrev-18087	401	3	at	at	ADP
inlawrev-18087	401	4	193	193	NUM
inlawrev-18087	401	5	-	-	SYM
inlawrev-18087	401	6	94	94	NUM
inlawrev-18087	401	7	.	.	PUNCT
inlawrev-18087	402	1	151	151	NUM
inlawrev-18087	402	2	.	.	PUNCT
inlawrev-18087	403	1	i	i	PRON
inlawrev-18087	403	2	d.	d.	PROPN
inlawrev-18087	403	3	at	at	ADP
inlawrev-18087	403	4	193	193	NUM
inlawrev-18087	403	5	.	.	PUNCT
inlawrev-18087	404	1	2013	2013	NUM
inlawrev-18087	404	2	]	]	PUNCT
inlawrev-18087	404	3	taxation	taxation	NOUN
inlawrev-18087	404	4	1249	1249	NUM
inlawrev-18087	404	5	upholding	uphold	VERB
inlawrev-18087	404	6	millennium	millennium	NOUN
inlawrev-18087	404	7	’s	’s	PART
inlawrev-18087	404	8	real	real	ADJ
inlawrev-18087	404	9	property	property	NOUN
inlawrev-18087	404	10	assessments	assessment	NOUN
inlawrev-18087	404	11	for	for	ADP
inlawrev-18087	404	12	the	the	DET
inlawrev-18087	404	13	2008	2008	NUM
inlawrev-18087	404	14	tax	tax	NOUN
inlawrev-18087	404	15	year.152	year.152	NOUN
inlawrev-18087	404	16	millennium	millennium	NOUN
inlawrev-18087	404	17	appealed	appeal	VERB
inlawrev-18087	404	18	to	to	ADP
inlawrev-18087	404	19	the	the	DET
inlawrev-18087	404	20	tax	tax	NOUN
inlawrev-18087	404	21	court.153	court.153	VERB
inlawrev-18087	404	22	on	on	ADP
inlawrev-18087	404	23	appeal	appeal	NOUN
inlawrev-18087	404	24	,	,	PUNCT
inlawrev-18087	404	25	millennium	millennium	NOUN
inlawrev-18087	404	26	asserted	assert	VERB
inlawrev-18087	404	27	the	the	DET
inlawrev-18087	404	28	ibtr	ibtr	ADJ
inlawrev-18087	404	29	“	"	PUNCT
inlawrev-18087	404	30	simply	simply	ADV
inlawrev-18087	404	31	ignored	ignore	VERB
inlawrev-18087	404	32	its	its	PRON
inlawrev-18087	404	33	december	december	PROPN
inlawrev-18087	404	34	2003	2003	NUM
inlawrev-18087	404	35	sales	sale	NOUN
inlawrev-18087	404	36	evidence	evidence	NOUN
inlawrev-18087	404	37	and	and	CCONJ
inlawrev-18087	404	38	improperly	improperly	ADV
inlawrev-18087	404	39	discounted	discount	VERB
inlawrev-18087	404	40	its	its	PRON
inlawrev-18087	404	41	june	june	PROPN
inlawrev-18087	404	42	2008	2008	NUM
inlawrev-18087	404	43	sales	sale	NOUN
inlawrev-18087	404	44	evidence	evidence	NOUN
inlawrev-18087	404	45	.	.	PUNCT
inlawrev-18087	405	1	”154	”154	VERB
inlawrev-18087	405	2	with	with	ADP
inlawrev-18087	405	3	respect	respect	NOUN
inlawrev-18087	405	4	to	to	ADP
inlawrev-18087	405	5	the	the	DET
inlawrev-18087	405	6	december	december	PROPN
inlawrev-18087	405	7	2003	2003	NUM
inlawrev-18087	405	8	evidence	evidence	NOUN
inlawrev-18087	405	9	,	,	PUNCT
inlawrev-18087	405	10	the	the	DET
inlawrev-18087	405	11	tax	tax	NOUN
inlawrev-18087	405	12	court	court	NOUN
inlawrev-18087	405	13	disagreed	disagree	VERB
inlawrev-18087	405	14	for	for	ADP
inlawrev-18087	405	15	three	three	NUM
inlawrev-18087	405	16	reasons.155	reasons.155	NOUN
inlawrev-18087	405	17	first	first	ADV
inlawrev-18087	405	18	,	,	PUNCT
inlawrev-18087	405	19	the	the	DET
inlawrev-18087	405	20	evidence	evidence	NOUN
inlawrev-18087	405	21	provided	provide	VERB
inlawrev-18087	405	22	that	that	SCONJ
inlawrev-18087	405	23	the	the	DET
inlawrev-18087	405	24	property	property	NOUN
inlawrev-18087	405	25	in	in	ADP
inlawrev-18087	405	26	question	question	NOUN
inlawrev-18087	405	27	and	and	CCONJ
inlawrev-18087	405	28	another	another	DET
inlawrev-18087	405	29	property	property	NOUN
inlawrev-18087	405	30	,	,	PUNCT
inlawrev-18087	405	31	in	in	ADP
inlawrev-18087	405	32	conjunction	conjunction	NOUN
inlawrev-18087	405	33	,	,	PUNCT
inlawrev-18087	405	34	sold	sell	VERB
inlawrev-18087	405	35	for	for	ADP
inlawrev-18087	405	36	$	$	SYM
inlawrev-18087	405	37	182,000	182,000	NUM
inlawrev-18087	405	38	,	,	PUNCT
inlawrev-18087	405	39	which	which	PRON
inlawrev-18087	405	40	provided	provide	VERB
inlawrev-18087	405	41	no	no	DET
inlawrev-18087	405	42	true	true	ADJ
inlawrev-18087	405	43	value	value	NOUN
inlawrev-18087	405	44	of	of	ADP
inlawrev-18087	405	45	either	either	CCONJ
inlawrev-18087	405	46	property.156	property.156	PROPN
inlawrev-18087	405	47	second	second	ADJ
inlawrev-18087	405	48	,	,	PUNCT
inlawrev-18087	405	49	millennium	millennium	NOUN
inlawrev-18087	405	50	gave	give	VERB
inlawrev-18087	405	51	no	no	DET
inlawrev-18087	405	52	explanation	explanation	NOUN
inlawrev-18087	405	53	on	on	ADP
inlawrev-18087	405	54	how	how	SCONJ
inlawrev-18087	405	55	“	"	PUNCT
inlawrev-18087	405	56	the	the	DET
inlawrev-18087	405	57	december	december	PROPN
inlawrev-18087	405	58	2003	2003	NUM
inlawrev-18087	405	59	sales	sale	NOUN
inlawrev-18087	405	60	price	price	NOUN
inlawrev-18087	405	61	relate[d	relate[d	PROPN
inlawrev-18087	405	62	]	]	PUNCT
inlawrev-18087	405	63	to	to	ADP
inlawrev-18087	405	64	the	the	DET
inlawrev-18087	405	65	effective	effective	ADJ
inlawrev-18087	405	66	valuation	valuation	NOUN
inlawrev-18087	405	67	date	date	NOUN
inlawrev-18087	405	68	for	for	ADP
inlawrev-18087	405	69	a	a	DET
inlawrev-18087	405	70	2008	2008	NUM
inlawrev-18087	405	71	assessment	assessment	NOUN
inlawrev-18087	405	72	.	.	PUNCT
inlawrev-18087	406	1	”157	”157	NOUN
inlawrev-18087	406	2	finally	finally	ADV
inlawrev-18087	406	3	,	,	PUNCT
inlawrev-18087	406	4	the	the	DET
inlawrev-18087	406	5	tax	tax	NOUN
inlawrev-18087	406	6	court	court	NOUN
inlawrev-18087	406	7	found	find	VERB
inlawrev-18087	406	8	the	the	DET
inlawrev-18087	406	9	evidence	evidence	NOUN
inlawrev-18087	406	10	questionable	questionable	ADJ
inlawrev-18087	406	11	because	because	SCONJ
inlawrev-18087	406	12	at	at	ADV
inlawrev-18087	406	13	least	least	ADV
inlawrev-18087	406	14	two	two	NUM
inlawrev-18087	406	15	parties	party	NOUN
inlawrev-18087	406	16	to	to	ADP
inlawrev-18087	406	17	the	the	DET
inlawrev-18087	406	18	transaction	transaction	NOUN
inlawrev-18087	406	19	were	be	AUX
inlawrev-18087	406	20	related.158	related.158	NOUN
inlawrev-18087	406	21	similarly	similarly	ADV
inlawrev-18087	406	22	,	,	PUNCT
inlawrev-18087	406	23	the	the	DET
inlawrev-18087	406	24	tax	tax	NOUN
inlawrev-18087	406	25	court	court	NOUN
inlawrev-18087	406	26	determined	determine	VERB
inlawrev-18087	406	27	the	the	DET
inlawrev-18087	406	28	june	june	PROPN
inlawrev-18087	406	29	2008	2008	NUM
inlawrev-18087	406	30	sales	sale	NOUN
inlawrev-18087	406	31	evidence	evidence	NOUN
inlawrev-18087	406	32	lacked	lack	VERB
inlawrev-18087	406	33	probative	probative	ADJ
inlawrev-18087	406	34	value	value	NOUN
inlawrev-18087	406	35	because	because	SCONJ
inlawrev-18087	406	36	the	the	DET
inlawrev-18087	406	37	sale	sale	NOUN
inlawrev-18087	406	38	was	be	AUX
inlawrev-18087	406	39	an	an	DET
inlawrev-18087	406	40	arm	arm	NOUN
inlawrev-18087	406	41	’s	’s	PART
inlawrev-18087	406	42	length	length	NOUN
inlawrev-18087	406	43	transaction	transaction	NOUN
inlawrev-18087	406	44	at	at	ADP
inlawrev-18087	406	45	below	below	ADP
inlawrev-18087	406	46	market	market	NOUN
inlawrev-18087	406	47	rates.159	rates.159	NOUN
inlawrev-18087	406	48	next	next	ADV
inlawrev-18087	406	49	,	,	PUNCT
inlawrev-18087	406	50	millennium	millennium	NOUN
inlawrev-18087	406	51	asserted	assert	VERB
inlawrev-18087	406	52	the	the	DET
inlawrev-18087	406	53	ibtr	ibtr	VERB
inlawrev-18087	406	54	“	"	PUNCT
inlawrev-18087	406	55	erred	err	VERB
inlawrev-18087	406	56	in	in	ADP
inlawrev-18087	406	57	assigning	assign	VERB
inlawrev-18087	406	58	greater	great	ADJ
inlawrev-18087	406	59	weight	weight	NOUN
inlawrev-18087	406	60	to	to	ADP
inlawrev-18087	406	61	the	the	DET
inlawrev-18087	406	62	assessor	assessor	NOUN
inlawrev-18087	406	63	’s	’s	PART
inlawrev-18087	406	64	appraisal	appraisal	NOUN
inlawrev-18087	406	65	”	"	PUNCT
inlawrev-18087	406	66	for	for	ADP
inlawrev-18087	406	67	three	three	NUM
inlawrev-18087	406	68	reasons.160	reasons.160	NOUN
inlawrev-18087	406	69	first	first	ADV
inlawrev-18087	406	70	,	,	PUNCT
inlawrev-18087	406	71	millennium	millennium	NOUN
inlawrev-18087	406	72	claimed	claim	VERB
inlawrev-18087	406	73	the	the	DET
inlawrev-18087	406	74	assessor	assessor	NOUN
inlawrev-18087	406	75	used	use	VERB
inlawrev-18087	406	76	the	the	DET
inlawrev-18087	406	77	wrong	wrong	ADJ
inlawrev-18087	406	78	standard	standard	NOUN
inlawrev-18087	406	79	in	in	ADP
inlawrev-18087	406	80	estimating	estimate	VERB
inlawrev-18087	406	81	the	the	DET
inlawrev-18087	406	82	property	property	NOUN
inlawrev-18087	406	83	value	value	NOUN
inlawrev-18087	406	84	because	because	SCONJ
inlawrev-18087	406	85	it	it	PRON
inlawrev-18087	406	86	used	use	VERB
inlawrev-18087	406	87	a	a	DET
inlawrev-18087	406	88	“	"	PUNCT
inlawrev-18087	406	89	fair	fair	ADJ
inlawrev-18087	406	90	market	market	NOUN
inlawrev-18087	406	91	value	value	NOUN
inlawrev-18087	406	92	”	"	PUNCT
inlawrev-18087	406	93	instead	instead	ADV
inlawrev-18087	406	94	of	of	ADP
inlawrev-18087	406	95	“	"	PUNCT
inlawrev-18087	406	96	value	value	NOUN
inlawrev-18087	406	97	in	in	ADP
inlawrev-18087	406	98	-	-	PUNCT
inlawrev-18087	406	99	use	use	NOUN
inlawrev-18087	406	100	,	,	PUNCT
inlawrev-18087	406	101	”	"	PUNCT
inlawrev-18087	406	102	which	which	PRON
inlawrev-18087	406	103	is	be	AUX
inlawrev-18087	406	104	the	the	DET
inlawrev-18087	406	105	value	value	NOUN
inlawrev-18087	406	106	used	use	VERB
inlawrev-18087	406	107	in	in	ADP
inlawrev-18087	406	108	indiana.161	indiana.161	VERB
inlawrev-18087	406	109	therefore	therefore	ADV
inlawrev-18087	406	110	,	,	PUNCT
inlawrev-18087	406	111	because	because	SCONJ
inlawrev-18087	406	112	the	the	DET
inlawrev-18087	406	113	wrong	wrong	ADJ
inlawrev-18087	406	114	standard	standard	NOUN
inlawrev-18087	406	115	was	be	AUX
inlawrev-18087	406	116	used	use	VERB
inlawrev-18087	406	117	,	,	PUNCT
inlawrev-18087	406	118	millennium	millennium	NOUN
inlawrev-18087	406	119	argued	argue	VERB
inlawrev-18087	406	120	that	that	SCONJ
inlawrev-18087	406	121	the	the	DET
inlawrev-18087	406	122	assessor	assessor	NOUN
inlawrev-18087	406	123	’s	’s	PART
inlawrev-18087	406	124	appraisal	appraisal	NOUN
inlawrev-18087	406	125	should	should	AUX
inlawrev-18087	406	126	be	be	AUX
inlawrev-18087	406	127	rejected.162	rejected.162	ADP
inlawrev-18087	406	128	the	the	DET
inlawrev-18087	406	129	tax	tax	NOUN
inlawrev-18087	406	130	court	court	NOUN
inlawrev-18087	406	131	disagreed	disagree	VERB
inlawrev-18087	406	132	,	,	PUNCT
inlawrev-18087	406	133	indicating	indicate	VERB
inlawrev-18087	406	134	that	that	SCONJ
inlawrev-18087	406	135	value	value	NOUN
inlawrev-18087	406	136	-	-	PUNCT
inlawrev-18087	406	137	in	in	ADP
inlawrev-18087	406	138	-	-	PUNCT
inlawrev-18087	406	139	use	use	NOUN
inlawrev-18087	406	140	and	and	CCONJ
inlawrev-18087	406	141	market	market	NOUN
inlawrev-18087	406	142	value	value	NOUN
inlawrev-18087	406	143	can	can	AUX
inlawrev-18087	406	144	coincide.163	coincide.163	VERB
inlawrev-18087	406	145	the	the	DET
inlawrev-18087	406	146	court	court	NOUN
inlawrev-18087	406	147	determined	determine	VERB
inlawrev-18087	406	148	that	that	SCONJ
inlawrev-18087	406	149	,	,	PUNCT
inlawrev-18087	406	150	in	in	ADP
inlawrev-18087	406	151	this	this	DET
inlawrev-18087	406	152	case	case	NOUN
inlawrev-18087	406	153	,	,	PUNCT
inlawrev-18087	406	154	the	the	DET
inlawrev-18087	406	155	two	two	NUM
inlawrev-18087	406	156	values	value	NOUN
inlawrev-18087	406	157	coincided	coincide	VERB
inlawrev-18087	406	158	because	because	SCONJ
inlawrev-18087	406	159	the	the	DET
inlawrev-18087	406	160	industrial	industrial	ADJ
inlawrev-18087	406	161	use	use	NOUN
inlawrev-18087	406	162	of	of	ADP
inlawrev-18087	406	163	millennium	millennium	NOUN
inlawrev-18087	406	164	’s	’s	PART
inlawrev-18087	406	165	property	property	NOUN
inlawrev-18087	406	166	was	be	AUX
inlawrev-18087	406	167	“	"	PUNCT
inlawrev-18087	406	168	consistent	consistent	ADJ
inlawrev-18087	406	169	with	with	ADP
inlawrev-18087	406	170	its	its	PRON
inlawrev-18087	406	171	highest	high	ADJ
inlawrev-18087	406	172	and	and	CCONJ
inlawrev-18087	406	173	best	good	ADJ
inlawrev-18087	406	174	use	use	NOUN
inlawrev-18087	406	175	as	as	SCONJ
inlawrev-18087	406	176	improved	improve	VERB
inlawrev-18087	406	177	.	.	PUNCT
inlawrev-18087	406	178	”164	”164	NOUN
inlawrev-18087	406	179	accordingly	accordingly	ADV
inlawrev-18087	406	180	,	,	PUNCT
inlawrev-18087	406	181	the	the	DET
inlawrev-18087	406	182	tax	tax	NOUN
inlawrev-18087	406	183	court	court	NOUN
inlawrev-18087	406	184	determined	determine	VERB
inlawrev-18087	406	185	the	the	DET
inlawrev-18087	406	186	assessor	assessor	NOUN
inlawrev-18087	406	187	did	do	AUX
inlawrev-18087	406	188	not	not	PART
inlawrev-18087	406	189	use	use	VERB
inlawrev-18087	406	190	“	"	PUNCT
inlawrev-18087	406	191	an	an	DET
inlawrev-18087	406	192	improper	improper	ADJ
inlawrev-18087	406	193	assessment	assessment	NOUN
inlawrev-18087	406	194	standard	standard	NOUN
inlawrev-18087	406	195	.	.	PUNCT
inlawrev-18087	406	196	”165	”165	PUNCT
inlawrev-18087	407	1	furthermore	furthermore	ADV
inlawrev-18087	407	2	,	,	PUNCT
inlawrev-18087	407	3	millennium	millennium	NOUN
inlawrev-18087	407	4	asserted	assert	VERB
inlawrev-18087	407	5	the	the	DET
inlawrev-18087	407	6	assessor	assessor	NOUN
inlawrev-18087	407	7	’s	’s	PART
inlawrev-18087	407	8	appraisal	appraisal	NOUN
inlawrev-18087	407	9	was	be	AUX
inlawrev-18087	407	10	probably	probably	ADV
inlawrev-18087	407	11	overstated	overstate	VERB
inlawrev-18087	407	12	because	because	SCONJ
inlawrev-18087	407	13	it	it	PRON
inlawrev-18087	407	14	“	"	PUNCT
inlawrev-18087	407	15	was	be	AUX
inlawrev-18087	407	16	procured	procure	VERB
inlawrev-18087	407	17	so	so	SCONJ
inlawrev-18087	407	18	that	that	SCONJ
inlawrev-18087	407	19	the	the	DET
inlawrev-18087	407	20	owners	owner	NOUN
inlawrev-18087	407	21	could	could	AUX
inlawrev-18087	407	22	obtain	obtain	VERB
inlawrev-18087	407	23	financing	financing	NOUN
inlawrev-18087	407	24	.	.	PUNCT
inlawrev-18087	407	25	”166	”166	NOUN
inlawrev-18087	408	1	the	the	DET
inlawrev-18087	408	2	tax	tax	NOUN
inlawrev-18087	408	3	court	court	NOUN
inlawrev-18087	408	4	noted	note	VERB
inlawrev-18087	408	5	that	that	SCONJ
inlawrev-18087	408	6	appraisals	appraisal	NOUN
inlawrev-18087	408	7	prepared	prepare	VERB
inlawrev-18087	408	8	for	for	ADP
inlawrev-18087	408	9	financing	financing	NOUN
inlawrev-18087	408	10	purposes	purpose	NOUN
inlawrev-18087	408	11	might	might	AUX
inlawrev-18087	408	12	152	152	NUM
inlawrev-18087	408	13	.	.	PUNCT
inlawrev-18087	409	1	i	i	PRON
inlawrev-18087	409	2	d.	d.	PROPN
inlawrev-18087	409	3	at	at	ADP
inlawrev-18087	409	4	194	194	NUM
inlawrev-18087	409	5	.	.	PUNCT
inlawrev-18087	410	1	153	153	NUM
inlawrev-18087	410	2	.	.	PUNCT
inlawrev-18087	411	1	i	i	PRON
inlawrev-18087	411	2	d.	d.	PROPN
inlawrev-18087	411	3	154	154	NUM
inlawrev-18087	411	4	.	.	PUNCT
inlawrev-18087	412	1	i	i	PRON
inlawrev-18087	412	2	d.	d.	PROPN
inlawrev-18087	412	3	155	155	NUM
inlawrev-18087	412	4	.	.	PUNCT
inlawrev-18087	413	1	i	i	PRON
inlawrev-18087	413	2	d.	d.	PROPN
inlawrev-18087	413	3	156	156	NUM
inlawrev-18087	413	4	.	.	PUNCT
inlawrev-18087	414	1	i	i	PRON
inlawrev-18087	414	2	d.	d.	PROPN
inlawrev-18087	414	3	at	at	ADP
inlawrev-18087	414	4	195	195	NUM
inlawrev-18087	414	5	.	.	PUNCT
inlawrev-18087	414	6	157	157	NUM
inlawrev-18087	414	7	.	.	PUNCT
inlawrev-18087	415	1	i	i	PRON
inlawrev-18087	415	2	d.	d.	PROPN
inlawrev-18087	415	3	158	158	NUM
inlawrev-18087	415	4	.	.	PUNCT
inlawrev-18087	416	1	i	i	PRON
inlawrev-18087	416	2	d.	d.	PROPN
inlawrev-18087	416	3	159	159	NUM
inlawrev-18087	416	4	.	.	PUNCT
inlawrev-18087	417	1	i	i	PRON
inlawrev-18087	417	2	d.	d.	PROPN
inlawrev-18087	417	3	160	160	NUM
inlawrev-18087	417	4	.	.	PUNCT
inlawrev-18087	418	1	i	i	PRON
inlawrev-18087	418	2	d.	d.	PROPN
inlawrev-18087	418	3	161	161	NUM
inlawrev-18087	418	4	.	.	PUNCT
inlawrev-18087	419	1	i	i	PRON
inlawrev-18087	419	2	d.	d.	PROPN
inlawrev-18087	419	3	at	at	ADP
inlawrev-18087	419	4	195	195	NUM
inlawrev-18087	419	5	-	-	SYM
inlawrev-18087	419	6	96	96	NUM
inlawrev-18087	419	7	.	.	PUNCT
inlawrev-18087	420	1	162	162	NUM
inlawrev-18087	420	2	.	.	PUNCT
inlawrev-18087	421	1	i	i	PRON
inlawrev-18087	421	2	d.	d.	PROPN
inlawrev-18087	421	3	at	at	ADP
inlawrev-18087	421	4	195	195	NUM
inlawrev-18087	421	5	.	.	NOUN
inlawrev-18087	421	6	163	163	NUM
inlawrev-18087	421	7	.	.	PUNCT
inlawrev-18087	422	1	i	i	PRON
inlawrev-18087	422	2	d.	d.	PROPN
inlawrev-18087	422	3	at	at	ADP
inlawrev-18087	422	4	196	196	NUM
inlawrev-18087	422	5	(	(	PUNCT
inlawrev-18087	422	6	citing	cite	VERB
inlawrev-18087	422	7	ind	ind	NOUN
inlawrev-18087	422	8	.	.	PUNCT
inlawrev-18087	423	1	code	code	PROPN
inlawrev-18087	423	2	§	§	PROPN
inlawrev-18087	423	3	6	6	NUM
inlawrev-18087	423	4	-	-	SYM
inlawrev-18087	423	5	1.1	1.1	NUM
inlawrev-18087	423	6	-	-	PUNCT
inlawrev-18087	423	7	31	31	NUM
inlawrev-18087	423	8	-	-	PUNCT
inlawrev-18087	423	9	6(c	6(c	NUM
inlawrev-18087	423	10	)	)	PUNCT
inlawrev-18087	423	11	(	(	PUNCT
inlawrev-18087	423	12	2008	2008	NUM
inlawrev-18087	423	13	)	)	PUNCT
inlawrev-18087	423	14	)	)	PUNCT
inlawrev-18087	423	15	.	.	PUNCT
inlawrev-18087	424	1	“	"	PUNCT
inlawrev-18087	424	2	for	for	ADP
inlawrev-18087	424	3	instance	instance	NOUN
inlawrev-18087	424	4	,	,	PUNCT
inlawrev-18087	424	5	when	when	SCONJ
inlawrev-18087	424	6	a	a	DET
inlawrev-18087	424	7	property	property	NOUN
inlawrev-18087	424	8	’s	’s	PART
inlawrev-18087	424	9	current	current	ADJ
inlawrev-18087	424	10	use	use	NOUN
inlawrev-18087	424	11	is	be	AUX
inlawrev-18087	424	12	consistent	consistent	ADJ
inlawrev-18087	424	13	with	with	ADP
inlawrev-18087	424	14	its	its	PRON
inlawrev-18087	424	15	highest	high	ADJ
inlawrev-18087	424	16	and	and	CCONJ
inlawrev-18087	424	17	best	good	ADJ
inlawrev-18087	424	18	use	use	NOUN
inlawrev-18087	424	19	,	,	PUNCT
inlawrev-18087	424	20	and	and	CCONJ
inlawrev-18087	424	21	there	there	PRON
inlawrev-18087	424	22	are	be	VERB
inlawrev-18087	424	23	regular	regular	ADJ
inlawrev-18087	424	24	exchanges	exchange	NOUN
inlawrev-18087	424	25	within	within	ADP
inlawrev-18087	424	26	its	its	PRON
inlawrev-18087	424	27	market	market	NOUN
inlawrev-18087	424	28	so	so	SCONJ
inlawrev-18087	424	29	that	that	PRON
inlawrev-18087	424	30	ask	ask	VERB
inlawrev-18087	424	31	and	and	CCONJ
inlawrev-18087	424	32	offer	offer	VERB
inlawrev-18087	424	33	prices	price	NOUN
inlawrev-18087	424	34	converge	converge	VERB
inlawrev-18087	424	35	,	,	PUNCT
inlawrev-18087	424	36	a	a	DET
inlawrev-18087	424	37	property	property	NOUN
inlawrev-18087	424	38	’s	’s	PART
inlawrev-18087	424	39	market	market	NOUN
inlawrev-18087	424	40	value	value	NOUN
inlawrev-18087	424	41	-	-	PUNCT
inlawrev-18087	424	42	in	in	ADP
inlawrev-18087	424	43	-	-	PUNCT
inlawrev-18087	424	44	use	use	NOUN
inlawrev-18087	424	45	will	will	AUX
inlawrev-18087	424	46	equal	equal	VERB
inlawrev-18087	424	47	its	its	PRON
inlawrev-18087	424	48	market	market	NOUN
inlawrev-18087	424	49	value	value	NOUN
inlawrev-18087	424	50	because	because	SCONJ
inlawrev-18087	424	51	the	the	DET
inlawrev-18087	424	52	sales	sale	NOUN
inlawrev-18087	424	53	price	price	NOUN
inlawrev-18087	424	54	fully	fully	ADV
inlawrev-18087	424	55	captures	capture	VERB
inlawrev-18087	424	56	the	the	DET
inlawrev-18087	424	57	property	property	NOUN
inlawrev-18087	424	58	’s	’s	PART
inlawrev-18087	424	59	utility	utility	NOUN
inlawrev-18087	424	60	.	.	PUNCT
inlawrev-18087	424	61	”	"	PUNCT
inlawrev-18087	425	1	i	i	PRON
inlawrev-18087	425	2	d.	d.	PROPN
inlawrev-18087	425	3	164	164	NUM
inlawrev-18087	425	4	.	.	PUNCT
inlawrev-18087	426	1	i	i	PRON
inlawrev-18087	426	2	d.	d.	PROPN
inlawrev-18087	426	3	165	165	NUM
inlawrev-18087	426	4	.	.	PUNCT
inlawrev-18087	427	1	i	i	PRON
inlawrev-18087	427	2	d.	d.	PROPN
inlawrev-18087	427	3	166	166	NUM
inlawrev-18087	427	4	.	.	PUNCT
inlawrev-18087	428	1	i	i	PRON
inlawrev-18087	428	2	d.	d.	PROPN
inlawrev-18087	428	3	1250	1250	NUM
inlawrev-18087	428	4	indiana	indiana	PROPN
inlawrev-18087	428	5	law	law	PROPN
inlawrev-18087	428	6	review	review	NOUN
inlawrev-18087	429	1	[	[	X
inlawrev-18087	429	2	vol	vol	NOUN
inlawrev-18087	429	3	.	.	PUNCT
inlawrev-18087	430	1	46:1235	46:1235	NOUN
inlawrev-18087	430	2	provide	provide	VERB
inlawrev-18087	430	3	inaccurate	inaccurate	ADJ
inlawrev-18087	430	4	estimations	estimation	NOUN
inlawrev-18087	430	5	when	when	SCONJ
inlawrev-18087	430	6	an	an	DET
inlawrev-18087	430	7	appraiser	appraiser	NOUN
inlawrev-18087	430	8	applies	apply	VERB
inlawrev-18087	430	9	the	the	DET
inlawrev-18087	430	10	income	income	NOUN
inlawrev-18087	430	11	approach	approach	NOUN
inlawrev-18087	430	12	and	and	CCONJ
inlawrev-18087	430	13	deducts	deduct	VERB
inlawrev-18087	430	14	property	property	NOUN
inlawrev-18087	430	15	taxes	taxis	NOUN
inlawrev-18087	430	16	and	and	CCONJ
inlawrev-18087	430	17	an	an	DET
inlawrev-18087	430	18	expense.167	expense.167	ADV
inlawrev-18087	430	19	however	however	ADV
inlawrev-18087	430	20	,	,	PUNCT
inlawrev-18087	430	21	in	in	ADP
inlawrev-18087	430	22	the	the	DET
inlawrev-18087	430	23	instant	instant	ADJ
inlawrev-18087	430	24	case	case	NOUN
inlawrev-18087	430	25	,	,	PUNCT
inlawrev-18087	430	26	the	the	DET
inlawrev-18087	430	27	assessor	assessor	NOUN
inlawrev-18087	430	28	’s	’s	PART
inlawrev-18087	430	29	income	income	NOUN
inlawrev-18087	430	30	approach	approach	NOUN
inlawrev-18087	430	31	“	"	PUNCT
inlawrev-18087	430	32	accounted	account	VERB
inlawrev-18087	430	33	for	for	ADP
inlawrev-18087	430	34	property	property	NOUN
inlawrev-18087	430	35	taxes	taxis	NOUN
inlawrev-18087	430	36	in	in	ADP
inlawrev-18087	430	37	the	the	DET
inlawrev-18087	430	38	development	development	NOUN
inlawrev-18087	430	39	of	of	ADP
inlawrev-18087	430	40	potential	potential	ADJ
inlawrev-18087	430	41	gross	gross	ADJ
inlawrev-18087	430	42	income	income	NOUN
inlawrev-18087	430	43	;	;	PUNCT
inlawrev-18087	430	44	it	it	PRON
inlawrev-18087	430	45	did	do	AUX
inlawrev-18087	430	46	not	not	PART
inlawrev-18087	430	47	deduct	deduct	VERB
inlawrev-18087	430	48	property	property	NOUN
inlawrev-18087	430	49	taxes	taxis	NOUN
inlawrev-18087	430	50	as	as	ADP
inlawrev-18087	430	51	an	an	DET
inlawrev-18087	430	52	expense	expense	NOUN
inlawrev-18087	430	53	.	.	PUNCT
inlawrev-18087	430	54	”168	”168	VERB
inlawrev-18087	430	55	conversely	conversely	ADV
inlawrev-18087	430	56	,	,	PUNCT
inlawrev-18087	430	57	“	"	PUNCT
inlawrev-18087	430	58	millennium	millennium	NOUN
inlawrev-18087	430	59	’s	’s	PART
inlawrev-18087	430	60	income	income	NOUN
inlawrev-18087	430	61	approach	approach	NOUN
inlawrev-18087	430	62	deducted	deduct	VERB
inlawrev-18087	430	63	property	property	NOUN
inlawrev-18087	430	64	taxes	taxis	NOUN
inlawrev-18087	430	65	as	as	ADP
inlawrev-18087	430	66	an	an	DET
inlawrev-18087	430	67	expense	expense	NOUN
inlawrev-18087	430	68	and	and	CCONJ
inlawrev-18087	430	69	,	,	PUNCT
inlawrev-18087	430	70	therefore	therefore	ADV
inlawrev-18087	430	71	,	,	PUNCT
inlawrev-18087	430	72	likely	likely	ADV
inlawrev-18087	430	73	distorted	distort	VERB
inlawrev-18087	430	74	the	the	DET
inlawrev-18087	430	75	value	value	NOUN
inlawrev-18087	430	76	of	of	ADP
inlawrev-18087	430	77	subject	subject	ADJ
inlawrev-18087	430	78	property	property	NOUN
inlawrev-18087	430	79	.	.	PUNCT
inlawrev-18087	430	80	”169	”169	PUNCT
inlawrev-18087	431	1	therefore	therefore	ADV
inlawrev-18087	431	2	,	,	PUNCT
inlawrev-18087	431	3	the	the	DET
inlawrev-18087	431	4	tax	tax	NOUN
inlawrev-18087	431	5	court	court	NOUN
inlawrev-18087	431	6	determined	determine	VERB
inlawrev-18087	431	7	the	the	DET
inlawrev-18087	431	8	ibtr	ibtr	ADJ
inlawrev-18087	431	9	did	do	AUX
inlawrev-18087	431	10	not	not	PART
inlawrev-18087	431	11	err	err	VERB
inlawrev-18087	431	12	in	in	ADP
inlawrev-18087	431	13	giving	give	VERB
inlawrev-18087	431	14	the	the	DET
inlawrev-18087	431	15	assessor	assessor	NOUN
inlawrev-18087	431	16	’s	’s	PART
inlawrev-18087	431	17	appraisal	appraisal	NOUN
inlawrev-18087	431	18	greater	great	ADJ
inlawrev-18087	431	19	weight.170	weight.170	NOUN
inlawrev-18087	431	20	finally	finally	ADV
inlawrev-18087	431	21	,	,	PUNCT
inlawrev-18087	431	22	millennium	millennium	NOUN
inlawrev-18087	431	23	claimed	claim	VERB
inlawrev-18087	431	24	the	the	DET
inlawrev-18087	431	25	assessor	assessor	NOUN
inlawrev-18087	431	26	’s	’s	PART
inlawrev-18087	431	27	appraisal	appraisal	NOUN
inlawrev-18087	431	28	should	should	AUX
inlawrev-18087	431	29	not	not	PART
inlawrev-18087	431	30	be	be	AUX
inlawrev-18087	431	31	given	give	VERB
inlawrev-18087	431	32	greater	great	ADJ
inlawrev-18087	431	33	weight	weight	NOUN
inlawrev-18087	431	34	because	because	SCONJ
inlawrev-18087	431	35	it	it	PRON
inlawrev-18087	431	36	improperly	improperly	ADV
inlawrev-18087	431	37	rated	rate	VERB
inlawrev-18087	431	38	the	the	DET
inlawrev-18087	431	39	improvements	improvement	NOUN
inlawrev-18087	431	40	as	as	ADP
inlawrev-18087	431	41	“	"	PUNCT
inlawrev-18087	431	42	average	average	ADJ
inlawrev-18087	431	43	,	,	PUNCT
inlawrev-18087	431	44	”	"	PUNCT
inlawrev-18087	431	45	when	when	SCONJ
inlawrev-18087	431	46	“	"	PUNCT
inlawrev-18087	431	47	poor	poor	ADJ
inlawrev-18087	431	48	”	"	PUNCT
inlawrev-18087	431	49	was	be	AUX
inlawrev-18087	431	50	more	more	ADJ
inlawrev-18087	431	51	appropriate.171	appropriate.171	ADP
inlawrev-18087	431	52	the	the	DET
inlawrev-18087	431	53	tax	tax	NOUN
inlawrev-18087	431	54	court	court	NOUN
inlawrev-18087	431	55	dismissed	dismiss	VERB
inlawrev-18087	431	56	this	this	DET
inlawrev-18087	431	57	argument	argument	NOUN
inlawrev-18087	431	58	by	by	ADP
inlawrev-18087	431	59	indicating	indicate	VERB
inlawrev-18087	431	60	that	that	SCONJ
inlawrev-18087	431	61	property	property	NOUN
inlawrev-18087	431	62	valuation	valuation	NOUN
inlawrev-18087	431	63	“	"	PUNCT
inlawrev-18087	431	64	is	be	AUX
inlawrev-18087	431	65	a	a	DET
inlawrev-18087	431	66	formulation	formulation	NOUN
inlawrev-18087	431	67	of	of	ADP
inlawrev-18087	431	68	an	an	DET
inlawrev-18087	431	69	opinion	opinion	NOUN
inlawrev-18087	431	70	,	,	PUNCT
inlawrev-18087	431	71	not	not	PART
inlawrev-18087	431	72	an	an	DET
inlawrev-18087	431	73	exact	exact	ADJ
inlawrev-18087	431	74	science	science	NOUN
inlawrev-18087	431	75	.	.	PUNCT
inlawrev-18087	431	76	”172	”172	PUNCT
inlawrev-18087	432	1	the	the	DET
inlawrev-18087	432	2	court	court	NOUN
inlawrev-18087	432	3	asserted	assert	VERB
inlawrev-18087	432	4	that	that	SCONJ
inlawrev-18087	432	5	millennium	millennium	NOUN
inlawrev-18087	432	6	’s	’s	PART
inlawrev-18087	432	7	claims	claim	NOUN
inlawrev-18087	432	8	invite	invite	VERB
inlawrev-18087	432	9	the	the	DET
inlawrev-18087	432	10	tax	tax	NOUN
inlawrev-18087	432	11	court	court	NOUN
inlawrev-18087	432	12	to	to	PART
inlawrev-18087	432	13	reweigh	reweigh	VERB
inlawrev-18087	432	14	the	the	DET
inlawrev-18087	432	15	evidence	evidence	NOUN
inlawrev-18087	432	16	,	,	PUNCT
inlawrev-18087	432	17	which	which	PRON
inlawrev-18087	432	18	would	would	AUX
inlawrev-18087	432	19	be	be	AUX
inlawrev-18087	432	20	an	an	DET
inlawrev-18087	432	21	abuse	abuse	NOUN
inlawrev-18087	432	22	of	of	ADP
inlawrev-18087	432	23	discretion.173	discretion.173	PROPN
inlawrev-18087	432	24	therefore	therefore	ADV
inlawrev-18087	432	25	,	,	PUNCT
inlawrev-18087	432	26	the	the	DET
inlawrev-18087	432	27	tax	tax	NOUN
inlawrev-18087	432	28	court	court	NOUN
inlawrev-18087	432	29	affirmed	affirm	VERB
inlawrev-18087	432	30	the	the	DET
inlawrev-18087	432	31	ibtr	ibtr	NOUN
inlawrev-18087	432	32	’s	’s	PART
inlawrev-18087	432	33	determination.174	determination.174	PROPN
inlawrev-18087	432	34	4	4	NUM
inlawrev-18087	432	35	.	.	PUNCT
inlawrev-18087	433	1	shelbyville	shelbyville	PROPN
inlawrev-18087	433	2	mhpi	mhpi	PROPN
inlawrev-18087	433	3	,	,	PUNCT
inlawrev-18087	433	4	llc	llc	PROPN
inlawrev-18087	433	5	v.	v.	PROPN
inlawrev-18087	433	6	thurston.175	thurston.175	PROPN
inlawrev-18087	433	7	—	—	PUNCT
inlawrev-18087	433	8	shelbyville	shelbyville	PROPN
inlawrev-18087	433	9	mhpi	mhpi	PROPN
inlawrev-18087	433	10	,	,	PUNCT
inlawrev-18087	433	11	llc	llc	PROPN
inlawrev-18087	433	12	(	(	PUNCT
inlawrev-18087	433	13	“	"	PUNCT
inlawrev-18087	433	14	mphi	mphi	ADJ
inlawrev-18087	433	15	”	"	PUNCT
inlawrev-18087	433	16	)	)	PUNCT
inlawrev-18087	433	17	purchased	purchase	VERB
inlawrev-18087	433	18	a	a	DET
inlawrev-18087	433	19	mobile	mobile	ADJ
inlawrev-18087	433	20	home	home	NOUN
inlawrev-18087	433	21	park	park	NOUN
inlawrev-18087	433	22	in	in	ADP
inlawrev-18087	433	23	december	december	PROPN
inlawrev-18087	433	24	2004	2004	NUM
inlawrev-18087	433	25	for	for	ADP
inlawrev-18087	433	26	$	$	SYM
inlawrev-18087	433	27	4,266,400.176	4,266,400.176	NOUN
inlawrev-18087	433	28	before	before	ADP
inlawrev-18087	433	29	the	the	DET
inlawrev-18087	433	30	purchase	purchase	NOUN
inlawrev-18087	433	31	,	,	PUNCT
inlawrev-18087	433	32	mhpi	mhpi	PROPN
inlawrev-18087	433	33	’s	’s	PART
inlawrev-18087	433	34	lender	lender	NOUN
inlawrev-18087	433	35	commissioned	commission	VERB
inlawrev-18087	433	36	an	an	DET
inlawrev-18087	433	37	appraisal	appraisal	NOUN
inlawrev-18087	433	38	,	,	PUNCT
inlawrev-18087	433	39	which	which	PRON
inlawrev-18087	433	40	valued	value	VERB
inlawrev-18087	433	41	a	a	DET
inlawrev-18087	433	42	portion	portion	NOUN
inlawrev-18087	433	43	of	of	ADP
inlawrev-18087	433	44	the	the	DET
inlawrev-18087	433	45	park	park	NOUN
inlawrev-18087	433	46	at	at	ADP
inlawrev-18087	433	47	$	$	SYM
inlawrev-18087	433	48	4.2	4.2	NUM
inlawrev-18087	433	49	million.177	million.177	ADJ
inlawrev-18087	433	50	“	"	PUNCT
inlawrev-18087	433	51	for	for	ADP
inlawrev-18087	433	52	the	the	DET
inlawrev-18087	433	53	2006	2006	NUM
inlawrev-18087	433	54	tax	tax	NOUN
inlawrev-18087	433	55	year	year	NOUN
inlawrev-18087	433	56	,	,	PUNCT
inlawrev-18087	433	57	the	the	DET
inlawrev-18087	433	58	shelby	shelby	PROPN
inlawrev-18087	433	59	county	county	PROPN
inlawrev-18087	433	60	assessor	assessor	NOUN
inlawrev-18087	433	61	assessed	assess	VERB
inlawrev-18087	433	62	mhpi	mhpi	PROPN
inlawrev-18087	433	63	’s	’s	PART
inlawrev-18087	433	64	property	property	NOUN
inlawrev-18087	433	65	at	at	ADP
inlawrev-18087	433	66	$	$	SYM
inlawrev-18087	433	67	4,983,300.”178	4,983,300.”178	NUM
inlawrev-18087	433	68	mhpi	mhpi	ADV
inlawrev-18087	433	69	appealed	appeal	VERB
inlawrev-18087	433	70	the	the	DET
inlawrev-18087	433	71	assessment	assessment	NOUN
inlawrev-18087	433	72	to	to	ADP
inlawrev-18087	433	73	the	the	DET
inlawrev-18087	433	74	shelby	shelby	PROPN
inlawrev-18087	433	75	county	county	PROPN
inlawrev-18087	433	76	ptaboa	ptaboa	NOUN
inlawrev-18087	433	77	,	,	PUNCT
inlawrev-18087	433	78	and	and	CCONJ
inlawrev-18087	433	79	the	the	DET
inlawrev-18087	433	80	assessment	assessment	NOUN
inlawrev-18087	433	81	was	be	AUX
inlawrev-18087	433	82	reduced	reduce	VERB
inlawrev-18087	433	83	to	to	ADP
inlawrev-18087	433	84	$	$	SYM
inlawrev-18087	433	85	4,263,800.179	4,263,800.179	NOUN
inlawrev-18087	433	86	mhpi	mhpi	PROPN
inlawrev-18087	433	87	claimed	claim	VERB
inlawrev-18087	433	88	the	the	DET
inlawrev-18087	433	89	assessment	assessment	NOUN
inlawrev-18087	433	90	was	be	AUX
inlawrev-18087	433	91	still	still	ADV
inlawrev-18087	433	92	too	too	ADV
inlawrev-18087	433	93	high	high	ADJ
inlawrev-18087	433	94	and	and	CCONJ
inlawrev-18087	433	95	appealed	appeal	VERB
inlawrev-18087	433	96	to	to	ADP
inlawrev-18087	433	97	the	the	DET
inlawrev-18087	433	98	ibtr.180	ibtr.180	NOUN
inlawrev-18087	433	99	during	during	ADP
inlawrev-18087	433	100	the	the	DET
inlawrev-18087	433	101	hearing	hearing	NOUN
inlawrev-18087	433	102	,	,	PUNCT
inlawrev-18087	433	103	the	the	DET
inlawrev-18087	433	104	ibtr	ibtr	VERB
inlawrev-18087	433	105	heard	hear	VERB
inlawrev-18087	433	106	appraisals	appraisal	NOUN
inlawrev-18087	433	107	from	from	ADP
inlawrev-18087	433	108	both	both	CCONJ
inlawrev-18087	433	109	mhpi	mhpi	ADJ
inlawrev-18087	433	110	and	and	CCONJ
inlawrev-18087	433	111	the	the	DET
inlawrev-18087	433	112	assessor	assessor	NOUN
inlawrev-18087	433	113	’s	’s	PART
inlawrev-18087	433	114	office.181	office.181	PRON
inlawrev-18087	433	115	“	"	PUNCT
inlawrev-18087	433	116	mhpi	mhpi	PROPN
inlawrev-18087	433	117	’s	’s	PART
inlawrev-18087	433	118	[	[	X
inlawrev-18087	433	119	a]ppraisal	a]ppraisal	PROPN
inlawrev-18087	433	120	estimated	estimate	VERB
inlawrev-18087	433	121	that	that	SCONJ
inlawrev-18087	433	122	the	the	DET
inlawrev-18087	433	123	market	market	NOUN
inlawrev-18087	433	124	value	value	NOUN
inlawrev-18087	433	125	-	-	PUNCT
inlawrev-18087	433	126	inuse	inuse	NOUN
inlawrev-18087	433	127	of	of	ADP
inlawrev-18087	433	128	its	its	PRON
inlawrev-18087	433	129	mobile	mobile	ADJ
inlawrev-18087	433	130	home	home	NOUN
inlawrev-18087	433	131	park	park	NOUN
inlawrev-18087	433	132	was	be	AUX
inlawrev-18087	433	133	$	$	SYM
inlawrev-18087	433	134	2.9	2.9	NUM
inlawrev-18087	433	135	million	million	NUM
inlawrev-18087	433	136	as	as	ADP
inlawrev-18087	433	137	of	of	ADP
inlawrev-18087	433	138	january	january	PROPN
inlawrev-18087	433	139	1	1	NUM
inlawrev-18087	433	140	,	,	PUNCT
inlawrev-18087	433	141	2005.”182	2005.”182	NUM
inlawrev-18087	433	142	the	the	DET
inlawrev-18087	433	143	assessor	assessor	NOUN
inlawrev-18087	433	144	presented	present	VERB
inlawrev-18087	433	145	the	the	DET
inlawrev-18087	433	146	$	$	SYM
inlawrev-18087	433	147	4.9	4.9	NUM
inlawrev-18087	433	148	million	million	NUM
inlawrev-18087	433	149	appraisal	appraisal	NOUN
inlawrev-18087	433	150	that	that	PRON
inlawrev-18087	433	151	was	be	AUX
inlawrev-18087	433	152	sought	seek	VERB
inlawrev-18087	433	153	before	before	ADP
inlawrev-18087	433	154	the	the	DET
inlawrev-18087	433	155	purchase	purchase	NOUN
inlawrev-18087	433	156	of	of	ADP
inlawrev-18087	433	157	the	the	DET
inlawrev-18087	433	158	park	park	NOUN
inlawrev-18087	433	159	and	and	CCONJ
inlawrev-18087	433	160	relied	rely	VERB
inlawrev-18087	433	161	on	on	ADP
inlawrev-18087	433	162	mhpi	mhpi	PROPN
inlawrev-18087	433	163	’s	’s	PART
inlawrev-18087	433	164	purchase	purchase	NOUN
inlawrev-18087	433	165	of	of	ADP
inlawrev-18087	433	166	“	"	PUNCT
inlawrev-18087	433	167	the	the	DET
inlawrev-18087	433	168	park	park	NOUN
inlawrev-18087	433	169	for	for	ADP
inlawrev-18087	433	170	just	just	ADV
inlawrev-18087	433	171	over	over	ADP
inlawrev-18087	433	172	$	$	SYM
inlawrev-18087	433	173	4.2	4.2	NUM
inlawrev-18087	433	174	million	million	NUM
inlawrev-18087	433	175	in	in	ADP
inlawrev-18087	433	176	december	december	PROPN
inlawrev-18087	433	177	2004	2004	NUM
inlawrev-18087	434	1	[	[	X
inlawrev-18087	434	2	to	to	PART
inlawrev-18087	434	3	]	]	X
inlawrev-18087	434	4	support	support	NOUN
inlawrev-18087	434	5	[	[	X
inlawrev-18087	434	6	]	]	X
inlawrev-18087	434	7	the	the	DET
inlawrev-18087	434	8	assessment	assessment	NOUN
inlawrev-18087	434	9	.	.	PUNCT
inlawrev-18087	435	1	”183	”183	PUNCT
inlawrev-18087	436	1	the	the	DET
inlawrev-18087	436	2	ibtr	ibtr	VERB
inlawrev-18087	436	3	found	find	VERB
inlawrev-18087	436	4	the	the	DET
inlawrev-18087	436	5	167	167	NUM
inlawrev-18087	436	6	.	.	PUNCT
inlawrev-18087	437	1	i	i	PRON
inlawrev-18087	437	2	d.	d.	PROPN
inlawrev-18087	437	3	at	at	ADP
inlawrev-18087	437	4	196	196	NUM
inlawrev-18087	437	5	-	-	SYM
inlawrev-18087	437	6	97	97	NUM
inlawrev-18087	437	7	(	(	PUNCT
inlawrev-18087	437	8	citing	cite	VERB
inlawrev-18087	437	9	in	in	ADP
inlawrev-18087	437	10	re	re	NOUN
inlawrev-18087	437	11	senpike	senpike	PROPN
inlawrev-18087	437	12	mall	mall	PROPN
inlawrev-18087	437	13	co.	co.	PROPN
inlawrev-18087	437	14	,	,	PUNCT
inlawrev-18087	437	15	525	525	NUM
inlawrev-18087	437	16	n.y.s.2d	n.y.s.2d	NUM
inlawrev-18087	437	17	104	104	NUM
inlawrev-18087	437	18	(	(	PUNCT
inlawrev-18087	437	19	n.y	n.y	PROPN
inlawrev-18087	437	20	.	.	PROPN
inlawrev-18087	437	21	app	app	PROPN
inlawrev-18087	437	22	.	.	PUNCT
inlawrev-18087	438	1	div	div	PROPN
inlawrev-18087	438	2	.	.	PROPN
inlawrev-18087	438	3	1988	1988	NUM
inlawrev-18087	438	4	)	)	PUNCT
inlawrev-18087	438	5	)	)	PUNCT
inlawrev-18087	438	6	.	.	PUNCT
inlawrev-18087	439	1	168	168	NUM
inlawrev-18087	439	2	.	.	PUNCT
inlawrev-18087	440	1	i	i	PRON
inlawrev-18087	440	2	d.	d.	PROPN
inlawrev-18087	440	3	at	at	ADP
inlawrev-18087	440	4	197	197	NUM
inlawrev-18087	440	5	.	.	PUNCT
inlawrev-18087	440	6	169	169	NUM
inlawrev-18087	440	7	.	.	PUNCT
inlawrev-18087	441	1	i	i	PRON
inlawrev-18087	441	2	d.	d.	PROPN
inlawrev-18087	441	3	170	170	NUM
inlawrev-18087	441	4	.	.	PUNCT
inlawrev-18087	442	1	i	i	PRON
inlawrev-18087	442	2	d.	d.	PROPN
inlawrev-18087	442	3	171	171	NUM
inlawrev-18087	442	4	.	.	PUNCT
inlawrev-18087	443	1	i	i	PRON
inlawrev-18087	443	2	d.	d.	PROPN
inlawrev-18087	443	3	172	172	NUM
inlawrev-18087	443	4	.	.	PUNCT
inlawrev-18087	444	1	i	i	PRON
inlawrev-18087	444	2	d.	d.	PROPN
inlawrev-18087	444	3	(	(	PUNCT
inlawrev-18087	444	4	citing	cite	VERB
inlawrev-18087	444	5	stinson	stinson	PROPN
inlawrev-18087	444	6	v.	v.	ADP
inlawrev-18087	444	7	trimas	trimas	PROPN
inlawrev-18087	444	8	fasteners	fastener	NOUN
inlawrev-18087	444	9	,	,	PUNCT
inlawrev-18087	444	10	inc	inc	PROPN
inlawrev-18087	444	11	.	.	PROPN
inlawrev-18087	444	12	,	,	PUNCT
inlawrev-18087	444	13	923	923	NUM
inlawrev-18087	444	14	n.e.2d	n.e.2d	NOUN
inlawrev-18087	444	15	496	496	NUM
inlawrev-18087	444	16	,	,	PUNCT
inlawrev-18087	444	17	502	502	NUM
inlawrev-18087	444	18	(	(	PUNCT
inlawrev-18087	444	19	ind	ind	NOUN
inlawrev-18087	444	20	.	.	PUNCT
inlawrev-18087	445	1	t.c	t.c	PROPN
inlawrev-18087	445	2	.	.	PROPN
inlawrev-18087	445	3	2010	2010	NUM
inlawrev-18087	445	4	)	)	PUNCT
inlawrev-18087	445	5	)	)	PUNCT
inlawrev-18087	445	6	.	.	PUNCT
inlawrev-18087	446	1	173	173	NUM
inlawrev-18087	446	2	.	.	PUNCT
inlawrev-18087	447	1	i	i	PRON
inlawrev-18087	447	2	d.	d.	PROPN
inlawrev-18087	447	3	at	at	ADP
inlawrev-18087	447	4	198	198	NUM
inlawrev-18087	447	5	.	.	PUNCT
inlawrev-18087	447	6	174	174	NUM
inlawrev-18087	447	7	.	.	PUNCT
inlawrev-18087	448	1	i	i	PRON
inlawrev-18087	448	2	d.	d.	PROPN
inlawrev-18087	448	3	175	175	NUM
inlawrev-18087	448	4	.	.	PUNCT
inlawrev-18087	449	1	978	978	NUM
inlawrev-18087	449	2	n.e.2d	n.e.2d	NOUN
inlawrev-18087	449	3	527	527	NUM
inlawrev-18087	449	4	(	(	PUNCT
inlawrev-18087	449	5	ind	ind	NOUN
inlawrev-18087	449	6	.	.	PUNCT
inlawrev-18087	450	1	t.c	t.c	PROPN
inlawrev-18087	450	2	.	.	PROPN
inlawrev-18087	450	3	2012	2012	NUM
inlawrev-18087	450	4	)	)	PUNCT
inlawrev-18087	450	5	.	.	PUNCT
inlawrev-18087	451	1	176	176	NUM
inlawrev-18087	451	2	.	.	PUNCT
inlawrev-18087	452	1	i	i	PRON
inlawrev-18087	452	2	d.	d.	PROPN
inlawrev-18087	452	3	at	at	ADP
inlawrev-18087	452	4	528	528	NUM
inlawrev-18087	452	5	.	.	PUNCT
inlawrev-18087	452	6	177	177	NUM
inlawrev-18087	452	7	.	.	PUNCT
inlawrev-18087	453	1	i	i	PRON
inlawrev-18087	453	2	d.	d.	PROPN
inlawrev-18087	453	3	178	178	NUM
inlawrev-18087	453	4	.	.	PUNCT
inlawrev-18087	454	1	i	i	PRON
inlawrev-18087	454	2	d.	d.	PROPN
inlawrev-18087	454	3	179	179	NUM
inlawrev-18087	454	4	.	.	PUNCT
inlawrev-18087	455	1	i	i	PRON
inlawrev-18087	455	2	d.	d.	PROPN
inlawrev-18087	455	3	180	180	NUM
inlawrev-18087	455	4	.	.	PUNCT
inlawrev-18087	456	1	i	i	PRON
inlawrev-18087	456	2	d.	d.	PROPN
inlawrev-18087	456	3	181	181	NUM
inlawrev-18087	456	4	.	.	PUNCT
inlawrev-18087	457	1	i	i	PRON
inlawrev-18087	457	2	d.	d.	PROPN
inlawrev-18087	457	3	182	182	NUM
inlawrev-18087	457	4	.	.	PUNCT
inlawrev-18087	458	1	i	i	PRON
inlawrev-18087	458	2	d.	d.	PROPN
inlawrev-18087	458	3	(	(	PUNCT
inlawrev-18087	458	4	footnote	footnote	VERB
inlawrev-18087	458	5	omitted	omit	VERB
inlawrev-18087	458	6	)	)	PUNCT
inlawrev-18087	458	7	.	.	PUNCT
inlawrev-18087	459	1	183	183	NUM
inlawrev-18087	459	2	.	.	PUNCT
inlawrev-18087	460	1	i	i	PRON
inlawrev-18087	460	2	d.	d.	PROPN
inlawrev-18087	460	3	2013	2013	NUM
inlawrev-18087	460	4	]	]	PUNCT
inlawrev-18087	461	1	taxation	taxation	NOUN
inlawrev-18087	461	2	1251	1251	NUM
inlawrev-18087	461	3	assessor	assessor	NOUN
inlawrev-18087	461	4	’s	’s	PART
inlawrev-18087	461	5	evidence	evidence	NOUN
inlawrev-18087	461	6	to	to	PART
inlawrev-18087	461	7	be	be	AUX
inlawrev-18087	461	8	more	more	ADV
inlawrev-18087	461	9	persuasive	persuasive	ADJ
inlawrev-18087	461	10	and	and	CCONJ
inlawrev-18087	461	11	upheld	uphold	VERB
inlawrev-18087	461	12	mhpi	mhpi	PROPN
inlawrev-18087	461	13	’s	’s	PART
inlawrev-18087	461	14	real	real	ADJ
inlawrev-18087	461	15	property	property	NOUN
inlawrev-18087	461	16	assessment.184	assessment.184	VERB
inlawrev-18087	461	17	mhpi	mhpi	PROPN
inlawrev-18087	461	18	subsequently	subsequently	ADV
inlawrev-18087	461	19	filed	file	VERB
inlawrev-18087	461	20	an	an	DET
inlawrev-18087	461	21	appeal	appeal	NOUN
inlawrev-18087	461	22	with	with	ADP
inlawrev-18087	461	23	the	the	DET
inlawrev-18087	461	24	tax	tax	NOUN
inlawrev-18087	461	25	court.185	court.185	NOUN
inlawrev-18087	461	26	on	on	ADP
inlawrev-18087	461	27	appeal	appeal	NOUN
inlawrev-18087	461	28	,	,	PUNCT
inlawrev-18087	461	29	mhpi	mhpi	PROPN
inlawrev-18087	461	30	asserted	assert	VERB
inlawrev-18087	461	31	the	the	DET
inlawrev-18087	461	32	ibtr	ibtr	NOUN
inlawrev-18087	461	33	’s	’s	PART
inlawrev-18087	461	34	determination	determination	NOUN
inlawrev-18087	461	35	must	must	AUX
inlawrev-18087	461	36	be	be	AUX
inlawrev-18087	461	37	reversed	reverse	VERB
inlawrev-18087	461	38	because	because	SCONJ
inlawrev-18087	461	39	the	the	DET
inlawrev-18087	461	40	ibtr	ibtr	VERB
inlawrev-18087	461	41	’s	’s	PART
inlawrev-18087	461	42	“	"	PUNCT
inlawrev-18087	461	43	final	final	ADJ
inlawrev-18087	461	44	determination	determination	NOUN
inlawrev-18087	461	45	is	be	AUX
inlawrev-18087	461	46	contrary	contrary	ADJ
inlawrev-18087	461	47	to	to	ADP
inlawrev-18087	461	48	law	law	NOUN
inlawrev-18087	461	49	because	because	SCONJ
inlawrev-18087	461	50	it	it	PRON
inlawrev-18087	461	51	utilized	utilize	VERB
inlawrev-18087	461	52	an	an	DET
inlawrev-18087	461	53	improper	improper	ADJ
inlawrev-18087	461	54	framework	framework	NOUN
inlawrev-18087	461	55	in	in	ADP
inlawrev-18087	461	56	reviewing	review	VERB
inlawrev-18087	461	57	its	its	PRON
inlawrev-18087	461	58	property	property	NOUN
inlawrev-18087	461	59	tax	tax	NOUN
inlawrev-18087	461	60	appeal	appeal	NOUN
inlawrev-18087	461	61	.	.	PUNCT
inlawrev-18087	462	1	”186	”186	PROPN
inlawrev-18087	462	2	mhpi	mhpi	PROPN
inlawrev-18087	462	3	contended	contend	VERB
inlawrev-18087	462	4	the	the	DET
inlawrev-18087	462	5	ibtr	ibtr	VERB
inlawrev-18087	462	6	used	use	VERB
inlawrev-18087	462	7	an	an	DET
inlawrev-18087	462	8	improper	improper	ADJ
inlawrev-18087	462	9	framework	framework	NOUN
inlawrev-18087	462	10	“	"	PUNCT
inlawrev-18087	462	11	because	because	SCONJ
inlawrev-18087	462	12	it	it	PRON
inlawrev-18087	462	13	did	do	AUX
inlawrev-18087	462	14	not	not	PART
inlawrev-18087	462	15	determine	determine	VERB
inlawrev-18087	462	16	whether	whether	SCONJ
inlawrev-18087	462	17	mhpi	mhpi	PROPN
inlawrev-18087	462	18	made	make	VERB
inlawrev-18087	462	19	a	a	DET
inlawrev-18087	462	20	prima	prima	NOUN
inlawrev-18087	462	21	facie	facie	NOUN
inlawrev-18087	462	22	case	case	NOUN
inlawrev-18087	462	23	or	or	CCONJ
inlawrev-18087	462	24	whether	whether	SCONJ
inlawrev-18087	462	25	the	the	DET
inlawrev-18087	462	26	assessor	assessor	NOUN
inlawrev-18087	462	27	rebutted	rebut	VERB
inlawrev-18087	462	28	its	its	PRON
inlawrev-18087	462	29	prima	prima	NOUN
inlawrev-18087	462	30	facie	facie	NOUN
inlawrev-18087	462	31	case	case	NOUN
inlawrev-18087	462	32	.	.	PUNCT
inlawrev-18087	462	33	”187	”187	PUNCT
inlawrev-18087	463	1	the	the	DET
inlawrev-18087	463	2	tax	tax	NOUN
inlawrev-18087	463	3	court	court	NOUN
inlawrev-18087	463	4	disagreed	disagree	VERB
inlawrev-18087	463	5	,	,	PUNCT
inlawrev-18087	463	6	stating	state	VERB
inlawrev-18087	463	7	that	that	SCONJ
inlawrev-18087	463	8	although	although	SCONJ
inlawrev-18087	463	9	the	the	DET
inlawrev-18087	463	10	ibtrs	ibtrs	NOUN
inlawrev-18087	463	11	did	do	AUX
inlawrev-18087	463	12	not	not	PART
inlawrev-18087	463	13	explicitly	explicitly	ADV
inlawrev-18087	463	14	use	use	VERB
inlawrev-18087	463	15	the	the	DET
inlawrev-18087	463	16	“	"	PUNCT
inlawrev-18087	463	17	prima	prima	NOUN
inlawrev-18087	463	18	facie	facie	NOUN
inlawrev-18087	463	19	”	"	PUNCT
inlawrev-18087	463	20	language	language	NOUN
inlawrev-18087	463	21	in	in	ADP
inlawrev-18087	463	22	its	its	PRON
inlawrev-18087	463	23	determination	determination	NOUN
inlawrev-18087	463	24	,	,	PUNCT
inlawrev-18087	463	25	it	it	PRON
inlawrev-18087	463	26	“	"	PUNCT
inlawrev-18087	463	27	implicitly	implicitly	ADV
inlawrev-18087	463	28	indicate[d	indicate[d	VERB
inlawrev-18087	463	29	]	]	PUNCT
inlawrev-18087	463	30	that	that	SCONJ
inlawrev-18087	463	31	it	it	PRON
inlawrev-18087	463	32	reached	reach	VERB
inlawrev-18087	463	33	those	those	DET
inlawrev-18087	463	34	conclusions	conclusion	NOUN
inlawrev-18087	463	35	.	.	PUNCT
inlawrev-18087	464	1	”188	”188	PUNCT
inlawrev-18087	464	2	mhpi	mhpi	ADV
inlawrev-18087	464	3	also	also	ADV
inlawrev-18087	464	4	asserted	assert	VERB
inlawrev-18087	464	5	the	the	DET
inlawrev-18087	464	6	ibtr	ibtr	NOUN
inlawrev-18087	464	7	should	should	AUX
inlawrev-18087	464	8	have	have	AUX
inlawrev-18087	464	9	rejected	reject	VERB
inlawrev-18087	464	10	or	or	CCONJ
inlawrev-18087	464	11	discounted	discount	VERB
inlawrev-18087	464	12	the	the	DET
inlawrev-18087	464	13	december	december	PROPN
inlawrev-18087	464	14	2004	2004	NUM
inlawrev-18087	464	15	appraisal	appraisal	NOUN
inlawrev-18087	464	16	because	because	SCONJ
inlawrev-18087	464	17	mhpi	mhpi	PROPN
inlawrev-18087	464	18	demonstrated	demonstrate	VERB
inlawrev-18087	464	19	it	it	PRON
inlawrev-18087	464	20	“	"	PUNCT
inlawrev-18087	464	21	never	never	ADV
inlawrev-18087	464	22	would	would	AUX
inlawrev-18087	464	23	have	have	AUX
inlawrev-18087	464	24	paid	pay	VERB
inlawrev-18087	464	25	over	over	ADP
inlawrev-18087	464	26	$	$	SYM
inlawrev-18087	464	27	4.2	4.2	NUM
inlawrev-18087	464	28	million	million	NUM
inlawrev-18087	464	29	for	for	ADP
inlawrev-18087	464	30	the	the	DET
inlawrev-18087	464	31	property	property	NOUN
inlawrev-18087	464	32	had	have	AUX
inlawrev-18087	464	33	it	it	PRON
inlawrev-18087	464	34	known	know	VERB
inlawrev-18087	464	35	that	that	SCONJ
inlawrev-18087	464	36	indiana	indiana	PROPN
inlawrev-18087	464	37	’s	’s	PART
inlawrev-18087	464	38	re	re	ADJ
inlawrev-18087	464	39	-	-	ADJ
inlawrev-18087	464	40	trending	trend	VERB
inlawrev-18087	464	41	process	process	NOUN
inlawrev-18087	464	42	would	would	AUX
inlawrev-18087	464	43	cause	cause	VERB
inlawrev-18087	464	44	the	the	DET
inlawrev-18087	464	45	property	property	NOUN
inlawrev-18087	464	46	taxes	taxis	NOUN
inlawrev-18087	464	47	to	to	ADP
inlawrev-18087	464	48	‘	'	PUNCT
inlawrev-18087	464	49	sky	sky	NOUN
inlawrev-18087	464	50	rocket	rocket	NOUN
inlawrev-18087	464	51	.	.	PUNCT
inlawrev-18087	464	52	’”189	’”189	PROPN
inlawrev-18087	465	1	the	the	DET
inlawrev-18087	465	2	tax	tax	NOUN
inlawrev-18087	465	3	court	court	NOUN
inlawrev-18087	465	4	disagreed	disagree	VERB
inlawrev-18087	465	5	,	,	PUNCT
inlawrev-18087	465	6	acknowledging	acknowledge	VERB
inlawrev-18087	465	7	the	the	DET
inlawrev-18087	465	8	robust	robust	ADJ
inlawrev-18087	465	9	demand	demand	NOUN
inlawrev-18087	465	10	of	of	ADP
inlawrev-18087	465	11	mobile	mobile	ADJ
inlawrev-18087	465	12	homes	home	NOUN
inlawrev-18087	465	13	in	in	ADP
inlawrev-18087	465	14	2004	2004	NUM
inlawrev-18087	465	15	and	and	CCONJ
inlawrev-18087	465	16	agreeing	agree	VERB
inlawrev-18087	465	17	that	that	SCONJ
inlawrev-18087	465	18	mhpi	mhpi	PROPN
inlawrev-18087	465	19	made	make	VERB
inlawrev-18087	465	20	an	an	DET
inlawrev-18087	465	21	assumption	assumption	NOUN
inlawrev-18087	465	22	that	that	SCONJ
inlawrev-18087	465	23	the	the	DET
inlawrev-18087	465	24	“	"	PUNCT
inlawrev-18087	465	25	assessment	assessment	NOUN
inlawrev-18087	465	26	and	and	CCONJ
inlawrev-18087	465	27	associated	associated	ADJ
inlawrev-18087	465	28	property	property	NOUN
inlawrev-18087	465	29	tax	tax	NOUN
inlawrev-18087	465	30	liability	liability	NOUN
inlawrev-18087	465	31	would	would	AUX
inlawrev-18087	465	32	remain	remain	VERB
inlawrev-18087	465	33	relatively	relatively	ADV
inlawrev-18087	465	34	constant	constant	ADJ
inlawrev-18087	465	35	.	.	PUNCT
inlawrev-18087	466	1	”190	”190	VERB
inlawrev-18087	466	2	the	the	DET
inlawrev-18087	466	3	tax	tax	NOUN
inlawrev-18087	466	4	court	court	NOUN
inlawrev-18087	466	5	further	far	ADV
inlawrev-18087	466	6	explained	explain	VERB
inlawrev-18087	466	7	that	that	SCONJ
inlawrev-18087	466	8	such	such	DET
inlawrev-18087	466	9	an	an	DET
inlawrev-18087	466	10	incorrect	incorrect	ADJ
inlawrev-18087	466	11	assumption	assumption	NOUN
inlawrev-18087	466	12	“	"	PUNCT
inlawrev-18087	466	13	can	can	AUX
inlawrev-18087	466	14	not	not	PART
inlawrev-18087	466	15	dispel	dispel	VERB
inlawrev-18087	466	16	the	the	DET
inlawrev-18087	466	17	record	record	NOUN
inlawrev-18087	466	18	evidence	evidence	NOUN
inlawrev-18087	466	19	.	.	PUNCT
inlawrev-18087	466	20	.	.	PUNCT
inlawrev-18087	466	21	.	.	PUNCT
inlawrev-18087	467	1	[	[	X
inlawrev-18087	467	2	and	and	CCONJ
inlawrev-18087	467	3	]	]	X
inlawrev-18087	467	4	do][es	do][es	ADJ
inlawrev-18087	467	5	]	]	PUNCT
inlawrev-18087	467	6	not	not	PART
inlawrev-18087	467	7	require	require	VERB
inlawrev-18087	467	8	the	the	DET
inlawrev-18087	467	9	complete	complete	ADJ
inlawrev-18087	467	10	rejection	rejection	NOUN
inlawrev-18087	467	11	or	or	CCONJ
inlawrev-18087	467	12	substantial	substantial	ADJ
inlawrev-18087	467	13	discounting	discounting	NOUN
inlawrev-18087	467	14	of	of	ADP
inlawrev-18087	467	15	the	the	DET
inlawrev-18087	467	16	december	december	PROPN
inlawrev-18087	467	17	2004	2004	NUM
inlawrev-18087	467	18	sales	sale	NOUN
inlawrev-18087	467	19	evidence	evidence	NOUN
inlawrev-18087	467	20	.	.	PUNCT
inlawrev-18087	467	21	”191	”191	PUNCT
inlawrev-18087	468	1	therefore	therefore	ADV
inlawrev-18087	468	2	,	,	PUNCT
inlawrev-18087	468	3	the	the	DET
inlawrev-18087	468	4	tax	tax	NOUN
inlawrev-18087	468	5	court	court	NOUN
inlawrev-18087	468	6	affirmed	affirm	VERB
inlawrev-18087	468	7	the	the	DET
inlawrev-18087	468	8	ibtr	ibtr	VERB
inlawrev-18087	468	9	’s	’s	PART
inlawrev-18087	468	10	final	final	ADJ
inlawrev-18087	468	11	determination.192	determination.192	NUM
inlawrev-18087	468	12	b.	b.	PROPN
inlawrev-18087	468	13	inheritance	inheritance	NOUN
inlawrev-18087	468	14	tax	tax	NOUN
inlawrev-18087	468	15	:	:	PUNCT
inlawrev-18087	468	16	indiana	indiana	PROPN
inlawrev-18087	468	17	department	department	PROPN
inlawrev-18087	468	18	of	of	ADP
inlawrev-18087	468	19	state	state	PROPN
inlawrev-18087	468	20	revenue	revenue	NOUN
inlawrev-18087	468	21	v.	v.	ADP
inlawrev-18087	468	22	estate	estate	NOUN
inlawrev-18087	468	23	of	of	ADP
inlawrev-18087	468	24	schoenenberger193	schoenenberger193	PROPN
inlawrev-18087	468	25	in	in	ADP
inlawrev-18087	468	26	february	february	PROPN
inlawrev-18087	468	27	2003	2003	NUM
inlawrev-18087	468	28	,	,	PUNCT
inlawrev-18087	468	29	john	john	PROPN
inlawrev-18087	468	30	a.	a.	PROPN
inlawrev-18087	468	31	schoenenberger	schoenenberger	PROPN
inlawrev-18087	468	32	died	die	VERB
inlawrev-18087	468	33	testate.194	testate.194	NOUN
inlawrev-18087	468	34	in	in	ADP
inlawrev-18087	468	35	november	november	PROPN
inlawrev-18087	468	36	2003	2003	NUM
inlawrev-18087	468	37	,	,	PUNCT
inlawrev-18087	468	38	his	his	PRON
inlawrev-18087	468	39	estate	estate	NOUN
inlawrev-18087	468	40	submitted	submit	VERB
inlawrev-18087	468	41	an	an	DET
inlawrev-18087	468	42	estimated	estimate	VERB
inlawrev-18087	468	43	inheritance	inheritance	NOUN
inlawrev-18087	468	44	tax	tax	NOUN
inlawrev-18087	468	45	payment	payment	NOUN
inlawrev-18087	468	46	of	of	ADP
inlawrev-18087	468	47	$	$	SYM
inlawrev-18087	468	48	1.8	1.8	NUM
inlawrev-18087	468	49	million	million	NUM
inlawrev-18087	468	50	to	to	ADP
inlawrev-18087	468	51	the	the	DET
inlawrev-18087	468	52	lake	lake	PROPN
inlawrev-18087	468	53	county	county	PROPN
inlawrev-18087	468	54	treasurer.195	treasurer.195	NOUN
inlawrev-18087	468	55	in	in	ADP
inlawrev-18087	468	56	april	april	PROPN
inlawrev-18087	468	57	2007	2007	NUM
inlawrev-18087	468	58	,	,	PUNCT
inlawrev-18087	468	59	after	after	SCONJ
inlawrev-18087	468	60	the	the	DET
inlawrev-18087	468	61	internal	internal	ADJ
inlawrev-18087	468	62	revenue	revenue	NOUN
inlawrev-18087	468	63	service	service	NOUN
inlawrev-18087	468	64	completed	complete	VERB
inlawrev-18087	468	65	its	its	PRON
inlawrev-18087	468	66	audit	audit	NOUN
inlawrev-18087	468	67	of	of	ADP
inlawrev-18087	468	68	the	the	DET
inlawrev-18087	468	69	estate	estate	NOUN
inlawrev-18087	468	70	,	,	PUNCT
inlawrev-18087	468	71	the	the	DET
inlawrev-18087	468	72	estate	estate	NOUN
inlawrev-18087	468	73	sent	send	VERB
inlawrev-18087	468	74	its	its	PRON
inlawrev-18087	468	75	completed	complete	VERB
inlawrev-18087	468	76	return	return	NOUN
inlawrev-18087	468	77	and	and	CCONJ
inlawrev-18087	468	78	letter	letter	NOUN
inlawrev-18087	468	79	to	to	ADP
inlawrev-18087	468	80	the	the	DET
inlawrev-18087	468	81	department	department	NOUN
inlawrev-18087	468	82	,	,	PUNCT
inlawrev-18087	468	83	reflecting	reflect	VERB
inlawrev-18087	468	84	the	the	DET
inlawrev-18087	468	85	total	total	ADJ
inlawrev-18087	468	86	inheritance	inheritance	NOUN
inlawrev-18087	468	87	tax	tax	NOUN
inlawrev-18087	468	88	due	due	ADJ
inlawrev-18087	468	89	of	of	ADP
inlawrev-18087	468	90	$	$	SYM
inlawrev-18087	468	91	1,056,534.04.196	1,056,534.04.196	NUM
inlawrev-18087	468	92	the	the	DET
inlawrev-18087	468	93	department	department	NOUN
inlawrev-18087	468	94	responded	respond	VERB
inlawrev-18087	468	95	with	with	ADP
inlawrev-18087	468	96	a	a	DET
inlawrev-18087	468	97	notice	notice	NOUN
inlawrev-18087	468	98	“	"	PUNCT
inlawrev-18087	468	99	explaining	explain	VERB
inlawrev-18087	468	100	that	that	SCONJ
inlawrev-18087	468	101	the	the	DET
inlawrev-18087	468	102	estate	estate	NOUN
inlawrev-18087	468	103	’s	’s	PART
inlawrev-18087	468	104	inheritance	inheritance	NOUN
inlawrev-18087	468	105	tax	tax	NOUN
inlawrev-18087	468	106	184	184	NUM
inlawrev-18087	468	107	.	.	PUNCT
inlawrev-18087	469	1	i	i	PRON
inlawrev-18087	469	2	d.	d.	PROPN
inlawrev-18087	469	3	185	185	NUM
inlawrev-18087	469	4	.	.	PUNCT
inlawrev-18087	470	1	i	i	PRON
inlawrev-18087	470	2	d.	d.	PROPN
inlawrev-18087	470	3	186	186	NUM
inlawrev-18087	470	4	.	.	PUNCT
inlawrev-18087	471	1	i	i	PRON
inlawrev-18087	471	2	d.	d.	PROPN
inlawrev-18087	471	3	at	at	ADP
inlawrev-18087	471	4	529	529	NUM
inlawrev-18087	471	5	.	.	PUNCT
inlawrev-18087	472	1	187	187	NUM
inlawrev-18087	472	2	.	.	PUNCT
inlawrev-18087	473	1	i	i	PRON
inlawrev-18087	473	2	d.	d.	PROPN
inlawrev-18087	473	3	188	188	NUM
inlawrev-18087	473	4	.	.	PUNCT
inlawrev-18087	474	1	i	i	PRON
inlawrev-18087	474	2	d.	d.	PROPN
inlawrev-18087	474	3	189	189	NUM
inlawrev-18087	474	4	.	.	PUNCT
inlawrev-18087	475	1	i	i	PRON
inlawrev-18087	475	2	d.	d.	PROPN
inlawrev-18087	475	3	190	190	NUM
inlawrev-18087	475	4	.	.	PUNCT
inlawrev-18087	476	1	i	i	PRON
inlawrev-18087	476	2	d.	d.	PROPN
inlawrev-18087	476	3	at	at	ADP
inlawrev-18087	476	4	530	530	NUM
inlawrev-18087	476	5	.	.	PUNCT
inlawrev-18087	477	1	191	191	NUM
inlawrev-18087	477	2	.	.	PUNCT
inlawrev-18087	478	1	i	i	PRON
inlawrev-18087	478	2	d.	d.	PROPN
inlawrev-18087	478	3	192	192	NUM
inlawrev-18087	478	4	.	.	PUNCT
inlawrev-18087	479	1	i	i	PRON
inlawrev-18087	479	2	d.	d.	PROPN
inlawrev-18087	479	3	at	at	ADP
inlawrev-18087	479	4	530	530	NUM
inlawrev-18087	479	5	-	-	SYM
inlawrev-18087	479	6	31	31	NUM
inlawrev-18087	479	7	.	.	PUNCT
inlawrev-18087	480	1	193	193	NUM
inlawrev-18087	480	2	.	.	X
inlawrev-18087	480	3	976	976	NUM
inlawrev-18087	480	4	n.e.2d	n.e.2d	NOUN
inlawrev-18087	480	5	148	148	NUM
inlawrev-18087	480	6	(	(	PUNCT
inlawrev-18087	480	7	ind	ind	NOUN
inlawrev-18087	480	8	.	.	PUNCT
inlawrev-18087	481	1	t.c	t.c	PROPN
inlawrev-18087	481	2	.	.	PROPN
inlawrev-18087	481	3	2012	2012	NUM
inlawrev-18087	481	4	)	)	PUNCT
inlawrev-18087	481	5	,	,	PUNCT
inlawrev-18087	481	6	rev	rev	PROPN
inlawrev-18087	481	7	.	.	PROPN
inlawrev-18087	482	1	denied	deny	VERB
inlawrev-18087	482	2	,	,	PUNCT
inlawrev-18087	482	3	980	980	NUM
inlawrev-18087	482	4	n.e.2d	n.e.2d	NOUN
inlawrev-18087	482	5	541	541	NUM
inlawrev-18087	482	6	(	(	PUNCT
inlawrev-18087	482	7	ind	ind	NOUN
inlawrev-18087	482	8	.	.	PUNCT
inlawrev-18087	482	9	2013	2013	NUM
inlawrev-18087	482	10	)	)	PUNCT
inlawrev-18087	482	11	.	.	PUNCT
inlawrev-18087	483	1	194	194	NUM
inlawrev-18087	483	2	.	.	PUNCT
inlawrev-18087	484	1	i	i	PRON
inlawrev-18087	484	2	d.	d.	PROPN
inlawrev-18087	484	3	at	at	ADP
inlawrev-18087	484	4	149	149	NUM
inlawrev-18087	484	5	.	.	PUNCT
inlawrev-18087	485	1	195	195	NUM
inlawrev-18087	485	2	.	.	PUNCT
inlawrev-18087	486	1	i	i	PRON
inlawrev-18087	486	2	d.	d.	PROPN
inlawrev-18087	486	3	196	196	NUM
inlawrev-18087	486	4	.	.	PUNCT
inlawrev-18087	487	1	i	i	PRON
inlawrev-18087	487	2	d.	d.	PROPN
inlawrev-18087	487	3	1252	1252	NUM
inlawrev-18087	487	4	indiana	indiana	PROPN
inlawrev-18087	487	5	law	law	PROPN
inlawrev-18087	487	6	review	review	NOUN
inlawrev-18087	488	1	[	[	X
inlawrev-18087	488	2	vol	vol	NOUN
inlawrev-18087	488	3	.	.	PUNCT
inlawrev-18087	489	1	46:1235	46:1235	DET
inlawrev-18087	489	2	liability	liability	NOUN
inlawrev-18087	489	3	was	be	AUX
inlawrev-18087	489	4	$	$	SYM
inlawrev-18087	489	5	1,113,549.”197	1,113,549.”197	NUM
inlawrev-18087	489	6	with	with	ADP
inlawrev-18087	489	7	the	the	DET
inlawrev-18087	489	8	notice	notice	NOUN
inlawrev-18087	489	9	,	,	PUNCT
inlawrev-18087	489	10	the	the	DET
inlawrev-18087	489	11	department	department	NOUN
inlawrev-18087	489	12	also	also	ADV
inlawrev-18087	489	13	“	"	PUNCT
inlawrev-18087	489	14	explained	explain	VERB
inlawrev-18087	489	15	that	that	SCONJ
inlawrev-18087	489	16	the	the	DET
inlawrev-18087	489	17	estate	estate	NOUN
inlawrev-18087	489	18	must	must	AUX
inlawrev-18087	489	19	file	file	VERB
inlawrev-18087	489	20	with	with	ADP
inlawrev-18087	489	21	the	the	DET
inlawrev-18087	489	22	probate	probate	NOUN
inlawrev-18087	489	23	court	court	NOUN
inlawrev-18087	489	24	a	a	DET
inlawrev-18087	489	25	copy	copy	NOUN
inlawrev-18087	489	26	of	of	ADP
inlawrev-18087	489	27	its	its	PRON
inlawrev-18087	489	28	return	return	NOUN
inlawrev-18087	489	29	and	and	CCONJ
inlawrev-18087	489	30	an	an	DET
inlawrev-18087	489	31	order	order	NOUN
inlawrev-18087	489	32	determining	determine	VERB
inlawrev-18087	489	33	inheritance	inheritance	NOUN
inlawrev-18087	489	34	tax	tax	NOUN
inlawrev-18087	489	35	due	due	ADJ
inlawrev-18087	489	36	.	.	PUNCT
inlawrev-18087	490	1	”198	”198	ADJ
inlawrev-18087	490	2	in	in	ADP
inlawrev-18087	490	3	february	february	PROPN
inlawrev-18087	490	4	2008	2008	NUM
inlawrev-18087	490	5	,	,	PUNCT
inlawrev-18087	490	6	the	the	DET
inlawrev-18087	490	7	estate	estate	NOUN
inlawrev-18087	490	8	filed	file	VERB
inlawrev-18087	490	9	its	its	PRON
inlawrev-18087	490	10	return	return	NOUN
inlawrev-18087	490	11	with	with	ADP
inlawrev-18087	490	12	the	the	DET
inlawrev-18087	490	13	probate	probate	NOUN
inlawrev-18087	490	14	court	court	NOUN
inlawrev-18087	490	15	,	,	PUNCT
inlawrev-18087	490	16	which	which	PRON
inlawrev-18087	490	17	“	"	PUNCT
inlawrev-18087	490	18	issued	issue	VERB
inlawrev-18087	490	19	an	an	DET
inlawrev-18087	490	20	order	order	NOUN
inlawrev-18087	490	21	determining	determine	VERB
inlawrev-18087	490	22	that	that	SCONJ
inlawrev-18087	490	23	the	the	DET
inlawrev-18087	490	24	estate	estate	NOUN
inlawrev-18087	490	25	’s	’s	PART
inlawrev-18087	490	26	inheritance	inheritance	NOUN
inlawrev-18087	490	27	tax	tax	NOUN
inlawrev-18087	490	28	liability	liability	NOUN
inlawrev-18087	490	29	was	be	AUX
inlawrev-18087	490	30	$	$	SYM
inlawrev-18087	490	31	1,113,549.”199	1,113,549.”199	NUM
inlawrev-18087	490	32	the	the	DET
inlawrev-18087	490	33	order	order	NOUN
inlawrev-18087	490	34	did	do	AUX
inlawrev-18087	490	35	not	not	PART
inlawrev-18087	490	36	account	account	VERB
inlawrev-18087	490	37	for	for	ADP
inlawrev-18087	490	38	the	the	DET
inlawrev-18087	490	39	statutory	statutory	ADJ
inlawrev-18087	490	40	discount	discount	NOUN
inlawrev-18087	490	41	for	for	ADP
inlawrev-18087	490	42	early	early	ADJ
inlawrev-18087	490	43	payment	payment	NOUN
inlawrev-18087	490	44	of	of	ADP
inlawrev-18087	490	45	the	the	DET
inlawrev-18087	490	46	tax	tax	NOUN
inlawrev-18087	490	47	,	,	PUNCT
inlawrev-18087	490	48	which	which	PRON
inlawrev-18087	490	49	reduced	reduce	VERB
inlawrev-18087	490	50	the	the	DET
inlawrev-18087	490	51	estate	estate	NOUN
inlawrev-18087	490	52	’s	’s	PART
inlawrev-18087	490	53	tax	tax	NOUN
inlawrev-18087	490	54	liability	liability	NOUN
inlawrev-18087	490	55	to	to	ADP
inlawrev-18087	490	56	$	$	SYM
inlawrev-18087	490	57	1,057,871.55.200	1,057,871.55.200	NUM
inlawrev-18087	490	58	in	in	ADP
inlawrev-18087	490	59	april	april	PROPN
inlawrev-18087	490	60	2008	2008	NUM
inlawrev-18087	490	61	,	,	PUNCT
inlawrev-18087	490	62	the	the	DET
inlawrev-18087	490	63	estate	estate	NOUN
inlawrev-18087	490	64	filed	file	VERB
inlawrev-18087	490	65	a	a	DET
inlawrev-18087	490	66	refund	refund	NOUN
inlawrev-18087	490	67	claim	claim	NOUN
inlawrev-18087	490	68	with	with	ADP
inlawrev-18087	490	69	the	the	DET
inlawrev-18087	490	70	department	department	NOUN
inlawrev-18087	490	71	for	for	ADP
inlawrev-18087	490	72	$	$	SYM
inlawrev-18087	490	73	688,451	688,451	NUM
inlawrev-18087	490	74	of	of	ADP
inlawrev-18087	490	75	overpaid	overpay	VERB
inlawrev-18087	490	76	inheritance	inheritance	NOUN
inlawrev-18087	490	77	tax.201	tax.201	NOUN
inlawrev-18087	490	78	the	the	DET
inlawrev-18087	490	79	department	department	NOUN
inlawrev-18087	490	80	issued	issue	VERB
inlawrev-18087	490	81	a	a	DET
inlawrev-18087	490	82	refund	refund	NOUN
inlawrev-18087	490	83	check	check	NOUN
inlawrev-18087	490	84	for	for	ADP
inlawrev-18087	490	85	$	$	SYM
inlawrev-18087	490	86	742,128.45	742,128.45	NUM
inlawrev-18087	490	87	,	,	PUNCT
inlawrev-18087	490	88	taking	take	VERB
inlawrev-18087	490	89	into	into	ADP
inlawrev-18087	490	90	account	account	NOUN
inlawrev-18087	490	91	the	the	DET
inlawrev-18087	490	92	statutory	statutory	ADJ
inlawrev-18087	490	93	discount	discount	NOUN
inlawrev-18087	490	94	,	,	PUNCT
inlawrev-18087	490	95	which	which	PRON
inlawrev-18087	490	96	was	be	AUX
inlawrev-18087	490	97	the	the	DET
inlawrev-18087	490	98	difference	difference	NOUN
inlawrev-18087	490	99	between	between	ADP
inlawrev-18087	490	100	the	the	DET
inlawrev-18087	490	101	initial	initial	ADJ
inlawrev-18087	490	102	payment	payment	NOUN
inlawrev-18087	490	103	to	to	ADP
inlawrev-18087	490	104	the	the	DET
inlawrev-18087	490	105	department	department	NOUN
inlawrev-18087	490	106	and	and	CCONJ
inlawrev-18087	490	107	the	the	DET
inlawrev-18087	490	108	final	final	ADJ
inlawrev-18087	490	109	estate	estate	NOUN
inlawrev-18087	490	110	tax	tax	NOUN
inlawrev-18087	490	111	liability.202	liability.202	PROPN
inlawrev-18087	490	112	subsequently	subsequently	ADV
inlawrev-18087	490	113	,	,	PUNCT
inlawrev-18087	490	114	“	"	PUNCT
inlawrev-18087	490	115	the	the	DET
inlawrev-18087	490	116	estate	estate	NOUN
inlawrev-18087	490	117	filed	file	VERB
inlawrev-18087	490	118	another	another	DET
inlawrev-18087	490	119	refund	refund	NOUN
inlawrev-18087	490	120	claim	claim	NOUN
inlawrev-18087	490	121	.	.	PUNCT
inlawrev-18087	490	122	.	.	PUNCT
inlawrev-18087	490	123	.	.	PUNCT
inlawrev-18087	491	1	,	,	PUNCT
inlawrev-18087	491	2	asserting	assert	VERB
inlawrev-18087	491	3	that	that	SCONJ
inlawrev-18087	491	4	it	it	PRON
inlawrev-18087	491	5	should	should	AUX
inlawrev-18087	491	6	have	have	AUX
inlawrev-18087	491	7	received	receive	VERB
inlawrev-18087	491	8	interest	interest	NOUN
inlawrev-18087	491	9	on	on	ADP
inlawrev-18087	491	10	the	the	DET
inlawrev-18087	491	11	$	$	SYM
inlawrev-18087	491	12	742,128.45	742,128.45	NUM
inlawrev-18087	491	13	refund	refund	NOUN
inlawrev-18087	491	14	.	.	PUNCT
inlawrev-18087	491	15	”203	”203	PUNCT
inlawrev-18087	492	1	the	the	DET
inlawrev-18087	492	2	department	department	NOUN
inlawrev-18087	492	3	denied	deny	VERB
inlawrev-18087	492	4	the	the	DET
inlawrev-18087	492	5	estate	estate	NOUN
inlawrev-18087	492	6	’s	’s	PART
inlawrev-18087	492	7	claim	claim	NOUN
inlawrev-18087	492	8	,	,	PUNCT
inlawrev-18087	492	9	and	and	CCONJ
inlawrev-18087	492	10	the	the	DET
inlawrev-18087	492	11	estate	estate	NOUN
inlawrev-18087	492	12	timely	timely	ADV
inlawrev-18087	492	13	filed	file	VERB
inlawrev-18087	492	14	a	a	DET
inlawrev-18087	492	15	complaint	complaint	NOUN
inlawrev-18087	492	16	with	with	ADP
inlawrev-18087	492	17	the	the	DET
inlawrev-18087	492	18	probate	probate	NOUN
inlawrev-18087	492	19	court.204	court.204	NOUN
inlawrev-18087	492	20	in	in	ADP
inlawrev-18087	492	21	june	june	PROPN
inlawrev-18087	492	22	2010	2010	NUM
inlawrev-18087	492	23	,	,	PUNCT
inlawrev-18087	492	24	the	the	DET
inlawrev-18087	492	25	probate	probate	NOUN
inlawrev-18087	492	26	court	court	NOUN
inlawrev-18087	492	27	granted	grant	VERB
inlawrev-18087	492	28	summary	summary	NOUN
inlawrev-18087	492	29	judgment	judgment	NOUN
inlawrev-18087	492	30	for	for	ADP
inlawrev-18087	492	31	the	the	DET
inlawrev-18087	492	32	estate.205	estate.205	NOUN
inlawrev-18087	492	33	the	the	DET
inlawrev-18087	492	34	department	department	NOUN
inlawrev-18087	492	35	filed	file	VERB
inlawrev-18087	492	36	a	a	DET
inlawrev-18087	492	37	motion	motion	NOUN
inlawrev-18087	492	38	to	to	PART
inlawrev-18087	492	39	correct	correct	VERB
inlawrev-18087	492	40	error	error	NOUN
inlawrev-18087	492	41	with	with	ADP
inlawrev-18087	492	42	the	the	DET
inlawrev-18087	492	43	probate	probate	NOUN
inlawrev-18087	492	44	court	court	NOUN
inlawrev-18087	492	45	,	,	PUNCT
inlawrev-18087	492	46	which	which	PRON
inlawrev-18087	492	47	was	be	AUX
inlawrev-18087	492	48	denied.206	denied.206	INTJ
inlawrev-18087	492	49	the	the	DET
inlawrev-18087	492	50	department	department	NOUN
inlawrev-18087	492	51	appealed	appeal	VERB
inlawrev-18087	492	52	to	to	ADP
inlawrev-18087	492	53	the	the	DET
inlawrev-18087	492	54	tax	tax	NOUN
inlawrev-18087	492	55	court.207	court.207	NOUN
inlawrev-18087	492	56	the	the	DET
inlawrev-18087	492	57	only	only	ADJ
inlawrev-18087	492	58	question	question	NOUN
inlawrev-18087	492	59	on	on	ADP
inlawrev-18087	492	60	appeal	appeal	NOUN
inlawrev-18087	492	61	was	be	AUX
inlawrev-18087	492	62	whether	whether	SCONJ
inlawrev-18087	492	63	the	the	DET
inlawrev-18087	492	64	1980	1980	NUM
inlawrev-18087	492	65	or	or	CCONJ
inlawrev-18087	492	66	the	the	DET
inlawrev-18087	492	67	2007	2007	NUM
inlawrev-18087	492	68	version	version	NOUN
inlawrev-18087	492	69	of	of	ADP
inlawrev-18087	492	70	indiana	indiana	PROPN
inlawrev-18087	492	71	code	code	PROPN
inlawrev-18087	492	72	section	section	NOUN
inlawrev-18087	492	73	6	6	NUM
inlawrev-18087	492	74	-	-	SYM
inlawrev-18087	492	75	4.1	4.1	NUM
inlawrev-18087	492	76	-	-	PUNCT
inlawrev-18087	492	77	10	10	NUM
inlawrev-18087	492	78	-	-	SYM
inlawrev-18087	492	79	1	1	NUM
inlawrev-18087	492	80	applied	apply	VERB
inlawrev-18087	492	81	for	for	ADP
inlawrev-18087	492	82	purposes	purpose	NOUN
inlawrev-18087	492	83	of	of	ADP
inlawrev-18087	492	84	computing	compute	VERB
inlawrev-18087	492	85	interest	interest	NOUN
inlawrev-18087	492	86	on	on	ADP
inlawrev-18087	492	87	the	the	DET
inlawrev-18087	492	88	estate	estate	NOUN
inlawrev-18087	492	89	’s	’s	PART
inlawrev-18087	492	90	inheritance	inheritance	NOUN
inlawrev-18087	492	91	tax	tax	NOUN
inlawrev-18087	492	92	refund	refund	NOUN
inlawrev-18087	492	93	claim.208	claim.208	VERB
inlawrev-18087	492	94	the	the	DET
inlawrev-18087	492	95	1980	1980	NUM
inlawrev-18087	492	96	version	version	NOUN
inlawrev-18087	492	97	accounted	account	VERB
inlawrev-18087	492	98	for	for	ADP
inlawrev-18087	492	99	interest	interest	NOUN
inlawrev-18087	492	100	from	from	ADP
inlawrev-18087	492	101	the	the	DET
inlawrev-18087	492	102	date	date	NOUN
inlawrev-18087	492	103	the	the	DET
inlawrev-18087	492	104	tax	tax	NOUN
inlawrev-18087	492	105	was	be	AUX
inlawrev-18087	492	106	paid	pay	VERB
inlawrev-18087	492	107	,	,	PUNCT
inlawrev-18087	492	108	but	but	CCONJ
inlawrev-18087	492	109	the	the	DET
inlawrev-18087	492	110	2007	2007	NUM
inlawrev-18087	492	111	version	version	NOUN
inlawrev-18087	492	112	accounted	account	VERB
inlawrev-18087	492	113	for	for	ADP
inlawrev-18087	492	114	interest	interest	NOUN
inlawrev-18087	492	115	from	from	ADP
inlawrev-18087	492	116	the	the	DET
inlawrev-18087	492	117	date	date	NOUN
inlawrev-18087	492	118	the	the	DET
inlawrev-18087	492	119	refund	refund	NOUN
inlawrev-18087	492	120	claim	claim	NOUN
inlawrev-18087	492	121	is	be	AUX
inlawrev-18087	492	122	filed.209	filed.209	VERB
inlawrev-18087	492	123	accordingly	accordingly	ADV
inlawrev-18087	492	124	,	,	PUNCT
inlawrev-18087	492	125	the	the	DET
inlawrev-18087	492	126	department	department	NOUN
inlawrev-18087	492	127	maintained	maintain	VERB
inlawrev-18087	492	128	that	that	SCONJ
inlawrev-18087	492	129	,	,	PUNCT
inlawrev-18087	492	130	because	because	SCONJ
inlawrev-18087	492	131	the	the	DET
inlawrev-18087	492	132	2007	2007	NUM
inlawrev-18087	492	133	version	version	NOUN
inlawrev-18087	492	134	was	be	AUX
inlawrev-18087	492	135	in	in	ADP
inlawrev-18087	492	136	effect	effect	NOUN
inlawrev-18087	492	137	in	in	ADP
inlawrev-18087	492	138	april	april	PROPN
inlawrev-18087	492	139	2008	2008	NUM
inlawrev-18087	492	140	when	when	SCONJ
inlawrev-18087	492	141	the	the	DET
inlawrev-18087	492	142	estate	estate	NOUN
inlawrev-18087	492	143	filed	file	VERB
inlawrev-18087	492	144	its	its	PRON
inlawrev-18087	492	145	refund	refund	NOUN
inlawrev-18087	492	146	claim	claim	NOUN
inlawrev-18087	492	147	,	,	PUNCT
inlawrev-18087	492	148	the	the	DET
inlawrev-18087	492	149	probate	probate	NOUN
inlawrev-18087	492	150	court	court	NOUN
inlawrev-18087	492	151	erroneously	erroneously	ADV
inlawrev-18087	492	152	applied	apply	VERB
inlawrev-18087	492	153	the	the	DET
inlawrev-18087	492	154	1980	1980	NUM
inlawrev-18087	492	155	version.210	version.210	X
inlawrev-18087	492	156	the	the	DET
inlawrev-18087	492	157	tax	tax	NOUN
inlawrev-18087	492	158	court	court	NOUN
inlawrev-18087	492	159	agreed	agree	VERB
inlawrev-18087	492	160	,	,	PUNCT
inlawrev-18087	492	161	finding	find	VERB
inlawrev-18087	492	162	that	that	SCONJ
inlawrev-18087	492	163	the	the	DET
inlawrev-18087	492	164	estate	estate	NOUN
inlawrev-18087	492	165	’s	’s	PART
inlawrev-18087	492	166	inheritance	inheritance	NOUN
inlawrev-18087	492	167	tax	tax	NOUN
inlawrev-18087	492	168	liability	liability	NOUN
inlawrev-18087	492	169	was	be	AUX
inlawrev-18087	492	170	not	not	PART
inlawrev-18087	492	171	finally	finally	ADV
inlawrev-18087	492	172	determined	determine	VERB
inlawrev-18087	492	173	until	until	ADP
inlawrev-18087	492	174	april	april	PROPN
inlawrev-18087	492	175	2008.211	2008.211	NUM
inlawrev-18087	492	176	therefore	therefore	ADV
inlawrev-18087	492	177	,	,	PUNCT
inlawrev-18087	492	178	the	the	DET
inlawrev-18087	492	179	estate	estate	NOUN
inlawrev-18087	492	180	was	be	AUX
inlawrev-18087	492	181	not	not	PART
inlawrev-18087	492	182	entitled	entitle	VERB
inlawrev-18087	492	183	it	it	PRON
inlawrev-18087	492	184	its	its	PRON
inlawrev-18087	492	185	refund	refund	NOUN
inlawrev-18087	492	186	until	until	SCONJ
inlawrev-18087	492	187	such	such	ADJ
inlawrev-18087	492	188	refund	refund	NOUN
inlawrev-18087	492	189	was	be	AUX
inlawrev-18087	492	190	filed	file	VERB
inlawrev-18087	492	191	,	,	PUNCT
inlawrev-18087	492	192	after	after	ADP
inlawrev-18087	492	193	a	a	DET
inlawrev-18087	492	194	final	final	ADJ
inlawrev-18087	492	195	determination	determination	NOUN
inlawrev-18087	492	196	on	on	ADP
inlawrev-18087	492	197	tax	tax	NOUN
inlawrev-18087	492	198	liability.212	liability.212	PROPN
inlawrev-18087	492	199	because	because	SCONJ
inlawrev-18087	492	200	the	the	DET
inlawrev-18087	492	201	tax	tax	NOUN
inlawrev-18087	492	202	was	be	AUX
inlawrev-18087	492	203	not	not	PART
inlawrev-18087	492	204	finally	finally	ADV
inlawrev-18087	492	205	determined	determine	VERB
inlawrev-18087	492	206	until	until	ADP
inlawrev-18087	492	207	april	april	PROPN
inlawrev-18087	492	208	8	8	NUM
inlawrev-18087	492	209	,	,	PUNCT
inlawrev-18087	492	210	2008	2008	NUM
inlawrev-18087	492	211	,	,	PUNCT
inlawrev-18087	492	212	and	and	CCONJ
inlawrev-18087	492	213	the	the	DET
inlawrev-18087	492	214	refund	refund	NOUN
inlawrev-18087	492	215	claim	claim	NOUN
inlawrev-18087	492	216	was	be	AUX
inlawrev-18087	492	217	filed	file	VERB
inlawrev-18087	492	218	six	six	NUM
inlawrev-18087	492	219	days	day	NOUN
inlawrev-18087	492	220	later	later	ADV
inlawrev-18087	492	221	,	,	PUNCT
inlawrev-18087	492	222	the	the	DET
inlawrev-18087	492	223	2007	2007	NUM
inlawrev-18087	492	224	version	version	NOUN
inlawrev-18087	492	225	of	of	ADP
inlawrev-18087	492	226	the	the	DET
inlawrev-18087	492	227	statute	statute	NOUN
inlawrev-18087	492	228	197	197	NUM
inlawrev-18087	492	229	.	.	PUNCT
inlawrev-18087	493	1	i	i	PRON
inlawrev-18087	493	2	d.	d.	PROPN
inlawrev-18087	493	3	198	198	NUM
inlawrev-18087	493	4	.	.	PUNCT
inlawrev-18087	494	1	i	i	PRON
inlawrev-18087	494	2	d.	d.	PROPN
inlawrev-18087	494	3	199	199	NUM
inlawrev-18087	494	4	.	.	PUNCT
inlawrev-18087	495	1	i	i	PRON
inlawrev-18087	495	2	d.	d.	PROPN
inlawrev-18087	495	3	200	200	NUM
inlawrev-18087	495	4	.	.	PUNCT
inlawrev-18087	496	1	i	i	PRON
inlawrev-18087	496	2	d.	d.	PROPN
inlawrev-18087	496	3	201	201	NUM
inlawrev-18087	496	4	.	.	PUNCT
inlawrev-18087	497	1	i	i	PRON
inlawrev-18087	497	2	d.	d.	PROPN
inlawrev-18087	497	3	202	202	NUM
inlawrev-18087	497	4	.	.	PUNCT
inlawrev-18087	498	1	i	i	PRON
inlawrev-18087	498	2	d.	d.	PROPN
inlawrev-18087	498	3	203	203	NUM
inlawrev-18087	498	4	.	.	PUNCT
inlawrev-18087	499	1	i	i	PRON
inlawrev-18087	499	2	d.	d.	PROPN
inlawrev-18087	499	3	204	204	NUM
inlawrev-18087	499	4	.	.	PUNCT
inlawrev-18087	500	1	i	i	PRON
inlawrev-18087	500	2	d.	d.	PROPN
inlawrev-18087	500	3	205	205	NUM
inlawrev-18087	500	4	.	.	PUNCT
inlawrev-18087	501	1	i	i	PRON
inlawrev-18087	501	2	d.	d.	PROPN
inlawrev-18087	501	3	206	206	NUM
inlawrev-18087	501	4	.	.	PUNCT
inlawrev-18087	502	1	i	i	PRON
inlawrev-18087	502	2	d.	d.	PROPN
inlawrev-18087	502	3	at	at	ADP
inlawrev-18087	502	4	150	150	NUM
inlawrev-18087	502	5	.	.	PUNCT
inlawrev-18087	502	6	207	207	NUM
inlawrev-18087	502	7	.	.	PUNCT
inlawrev-18087	503	1	i	i	PRON
inlawrev-18087	503	2	d.	d.	PROPN
inlawrev-18087	503	3	208	208	NUM
inlawrev-18087	503	4	.	.	PUNCT
inlawrev-18087	504	1	i	i	PRON
inlawrev-18087	504	2	d.	d.	PROPN
inlawrev-18087	504	3	at	at	ADP
inlawrev-18087	504	4	151	151	NUM
inlawrev-18087	504	5	.	.	PUNCT
inlawrev-18087	505	1	209	209	NUM
inlawrev-18087	505	2	.	.	PUNCT
inlawrev-18087	506	1	i	i	PRON
inlawrev-18087	506	2	d.	d.	PROPN
inlawrev-18087	506	3	at	at	ADP
inlawrev-18087	506	4	150	150	NUM
inlawrev-18087	506	5	(	(	PUNCT
inlawrev-18087	506	6	citing	cite	VERB
inlawrev-18087	506	7	ind	ind	NOUN
inlawrev-18087	506	8	.	.	PUNCT
inlawrev-18087	507	1	code	code	PROPN
inlawrev-18087	507	2	§	§	PROPN
inlawrev-18087	507	3	6	6	NUM
inlawrev-18087	507	4	-	-	SYM
inlawrev-18087	507	5	4.1	4.1	NUM
inlawrev-18087	507	6	-	-	PUNCT
inlawrev-18087	507	7	10	10	NUM
inlawrev-18087	507	8	-	-	PUNCT
inlawrev-18087	507	9	1(a	1(a	NUM
inlawrev-18087	507	10	)	)	PUNCT
inlawrev-18087	507	11	(	(	PUNCT
inlawrev-18087	507	12	1980	1980	NUM
inlawrev-18087	507	13	)	)	PUNCT
inlawrev-18087	507	14	;	;	PUNCT
inlawrev-18087	508	1	ind	ind	PROPN
inlawrev-18087	508	2	.	.	PUNCT
inlawrev-18087	508	3	code	code	PROPN
inlawrev-18087	508	4	§	§	PROPN
inlawrev-18087	508	5	6	6	NUM
inlawrev-18087	508	6	-	-	SYM
inlawrev-18087	508	7	4.1	4.1	NUM
inlawrev-18087	508	8	-	-	PUNCT
inlawrev-18087	508	9	10	10	NUM
inlawrev-18087	508	10	-	-	PUNCT
inlawrev-18087	508	11	1(a	1(a	NUM
inlawrev-18087	508	12	)	)	PUNCT
inlawrev-18087	508	13	(	(	PUNCT
inlawrev-18087	508	14	2007	2007	NUM
inlawrev-18087	508	15	)	)	PUNCT
inlawrev-18087	508	16	)	)	PUNCT
inlawrev-18087	508	17	.	.	PUNCT
inlawrev-18087	509	1	210	210	NUM
inlawrev-18087	509	2	.	.	PUNCT
inlawrev-18087	510	1	i	i	PRON
inlawrev-18087	510	2	d.	d.	PROPN
inlawrev-18087	510	3	at	at	ADP
inlawrev-18087	510	4	151	151	NUM
inlawrev-18087	510	5	.	.	PUNCT
inlawrev-18087	510	6	211	211	NUM
inlawrev-18087	510	7	.	.	PUNCT
inlawrev-18087	511	1	i	i	PRON
inlawrev-18087	511	2	d.	d.	PROPN
inlawrev-18087	511	3	at	at	ADP
inlawrev-18087	511	4	152	152	NUM
inlawrev-18087	511	5	.	.	PUNCT
inlawrev-18087	511	6	212	212	NUM
inlawrev-18087	511	7	.	.	PUNCT
inlawrev-18087	512	1	i	i	PRON
inlawrev-18087	512	2	d.	d.	PROPN
inlawrev-18087	512	3	2013	2013	NUM
inlawrev-18087	512	4	]	]	PUNCT
inlawrev-18087	513	1	taxation	taxation	NOUN
inlawrev-18087	513	2	1253	1253	NUM
inlawrev-18087	513	3	should	should	AUX
inlawrev-18087	513	4	have	have	AUX
inlawrev-18087	513	5	been	be	AUX
inlawrev-18087	513	6	applied.213	applied.213	NOUN
inlawrev-18087	513	7	accordingly	accordingly	ADV
inlawrev-18087	513	8	,	,	PUNCT
inlawrev-18087	513	9	the	the	DET
inlawrev-18087	513	10	tax	tax	NOUN
inlawrev-18087	513	11	court	court	NOUN
inlawrev-18087	513	12	determined	determine	VERB
inlawrev-18087	513	13	the	the	DET
inlawrev-18087	513	14	probate	probate	NOUN
inlawrev-18087	513	15	court	court	NOUN
inlawrev-18087	513	16	erred	err	VERB
inlawrev-18087	513	17	in	in	ADP
inlawrev-18087	513	18	granting	grant	VERB
inlawrev-18087	513	19	the	the	DET
inlawrev-18087	513	20	estate	estate	NOUN
inlawrev-18087	513	21	interest	interest	NOUN
inlawrev-18087	513	22	on	on	ADP
inlawrev-18087	513	23	its	its	PRON
inlawrev-18087	513	24	refund.214	refund.214	ADJ
inlawrev-18087	513	25	c.	c.	NOUN
inlawrev-18087	513	26	sales	sale	NOUN
inlawrev-18087	513	27	and	and	CCONJ
inlawrev-18087	513	28	use	use	VERB
inlawrev-18087	513	29	tax	tax	NOUN
inlawrev-18087	513	30	1	1	NUM
inlawrev-18087	513	31	.	.	PUNCT
inlawrev-18087	513	32	utilimaster	utilimaster	NOUN
inlawrev-18087	513	33	corporation	corporation	PROPN
inlawrev-18087	513	34	v.	v.	PROPN
inlawrev-18087	513	35	indiana	indiana	PROPN
inlawrev-18087	513	36	department	department	PROPN
inlawrev-18087	513	37	of	of	ADP
inlawrev-18087	513	38	state	state	PROPN
inlawrev-18087	513	39	revenue.215	revenue.215	PROPN
inlawrev-18087	513	40	—	—	PUNCT
inlawrev-18087	513	41	in	in	ADP
inlawrev-18087	513	42	february	february	PROPN
inlawrev-18087	513	43	2010	2010	NUM
inlawrev-18087	513	44	,	,	PUNCT
inlawrev-18087	513	45	utilimaster	utilimaster	NOUN
inlawrev-18087	513	46	filed	file	VERB
inlawrev-18087	513	47	a	a	DET
inlawrev-18087	513	48	refund	refund	NOUN
inlawrev-18087	513	49	claim	claim	NOUN
inlawrev-18087	513	50	with	with	ADP
inlawrev-18087	513	51	the	the	DET
inlawrev-18087	513	52	department	department	NOUN
inlawrev-18087	513	53	of	of	ADP
inlawrev-18087	513	54	$	$	SYM
inlawrev-18087	513	55	17,943.65	17,943.65	NUM
inlawrev-18087	513	56	for	for	ADP
inlawrev-18087	513	57	indiana	indiana	PROPN
inlawrev-18087	513	58	sales	sale	NOUN
inlawrev-18087	513	59	and	and	CCONJ
inlawrev-18087	513	60	use	use	VERB
inlawrev-18087	513	61	tax	tax	NOUN
inlawrev-18087	513	62	it	it	PRON
inlawrev-18087	513	63	submitted	submit	VERB
inlawrev-18087	513	64	on	on	ADP
inlawrev-18087	513	65	purchases	purchase	NOUN
inlawrev-18087	513	66	of	of	ADP
inlawrev-18087	513	67	natural	natural	ADJ
inlawrev-18087	513	68	gas	gas	NOUN
inlawrev-18087	513	69	between	between	ADP
inlawrev-18087	513	70	june	june	PROPN
inlawrev-18087	513	71	2008	2008	NUM
inlawrev-18087	513	72	and	and	CCONJ
inlawrev-18087	513	73	december	december	PROPN
inlawrev-18087	513	74	2009.216	2009.216	NUM
inlawrev-18087	513	75	utilimaster	utilimaster	NOUN
inlawrev-18087	513	76	asserted	assert	VERB
inlawrev-18087	513	77	that	that	SCONJ
inlawrev-18087	513	78	its	its	PRON
inlawrev-18087	513	79	natural	natural	ADJ
inlawrev-18087	513	80	gas	gas	NOUN
inlawrev-18087	513	81	purchases	purchase	NOUN
inlawrev-18087	513	82	were	be	AUX
inlawrev-18087	513	83	not	not	PART
inlawrev-18087	513	84	subject	subject	ADJ
inlawrev-18087	513	85	to	to	ADP
inlawrev-18087	513	86	taxation	taxation	NOUN
inlawrev-18087	513	87	“	"	PUNCT
inlawrev-18087	513	88	pursuant	pursuant	ADJ
inlawrev-18087	513	89	to	to	ADP
inlawrev-18087	513	90	the	the	DET
inlawrev-18087	513	91	‘	'	PUNCT
inlawrev-18087	513	92	predominate	predominate	ADJ
inlawrev-18087	513	93	use	use	NOUN
inlawrev-18087	513	94	exclusion	exclusion	NOUN
inlawrev-18087	513	95	’	'	PUNCT
inlawrev-18087	513	96	contained	contain	VERB
inlawrev-18087	513	97	in	in	ADP
inlawrev-18087	513	98	indiana	indiana	PROPN
inlawrev-18087	513	99	code	code	PROPN
inlawrev-18087	513	100	section	section	NOUN
inlawrev-18087	513	101	6	6	NUM
inlawrev-18087	513	102	-	-	SYM
inlawrev-18087	513	103	2.5	2.5	NUM
inlawrev-18087	513	104	-	-	PUNCT
inlawrev-18087	513	105	4	4	NUM
inlawrev-18087	513	106	-	-	NUM
inlawrev-18087	513	107	5.”217	5.”217	NUM
inlawrev-18087	513	108	in	in	ADP
inlawrev-18087	513	109	june	june	PROPN
inlawrev-18087	513	110	2010	2010	NUM
inlawrev-18087	513	111	,	,	PUNCT
inlawrev-18087	513	112	the	the	DET
inlawrev-18087	513	113	department	department	NOUN
inlawrev-18087	513	114	granted	grant	VERB
inlawrev-18087	513	115	utilimaster	utilimaster	NOUN
inlawrev-18087	513	116	’s	’s	PART
inlawrev-18087	513	117	refund	refund	NOUN
inlawrev-18087	513	118	for	for	ADP
inlawrev-18087	513	119	a	a	DET
inlawrev-18087	513	120	reduced	reduce	VERB
inlawrev-18087	513	121	amount	amount	NOUN
inlawrev-18087	513	122	of	of	ADP
inlawrev-18087	513	123	$	$	SYM
inlawrev-18087	513	124	2,951.69.218	2,951.69.218	NUM
inlawrev-18087	513	125	accordingly	accordingly	ADV
inlawrev-18087	513	126	,	,	PUNCT
inlawrev-18087	513	127	utilimaster	utilimaster	NOUN
inlawrev-18087	513	128	filed	file	VERB
inlawrev-18087	513	129	an	an	DET
inlawrev-18087	513	130	appeal	appeal	NOUN
inlawrev-18087	513	131	with	with	ADP
inlawrev-18087	513	132	the	the	DET
inlawrev-18087	513	133	tax	tax	NOUN
inlawrev-18087	513	134	court	court	NOUN
inlawrev-18087	513	135	,	,	PUNCT
inlawrev-18087	513	136	stating	state	VERB
inlawrev-18087	513	137	that	that	SCONJ
inlawrev-18087	513	138	“	"	PUNCT
inlawrev-18087	513	139	it	it	PRON
inlawrev-18087	513	140	had	have	AUX
inlawrev-18087	513	141	conducted	conduct	VERB
inlawrev-18087	513	142	a	a	DET
inlawrev-18087	513	143	utility	utility	NOUN
inlawrev-18087	513	144	study	study	NOUN
inlawrev-18087	513	145	calculating	calculate	VERB
inlawrev-18087	513	146	the	the	DET
inlawrev-18087	513	147	‘	'	PUNCT
inlawrev-18087	513	148	ratio	ratio	NOUN
inlawrev-18087	513	149	of	of	ADP
inlawrev-18087	513	150	heated	heated	ADJ
inlawrev-18087	513	151	square	square	ADJ
inlawrev-18087	513	152	footage	footage	NOUN
inlawrev-18087	513	153	where	where	SCONJ
inlawrev-18087	513	154	manufacturing	manufacturing	NOUN
inlawrev-18087	513	155	takes	take	VERB
inlawrev-18087	513	156	place	place	NOUN
inlawrev-18087	513	157	to	to	ADP
inlawrev-18087	513	158	overall	overall	ADJ
inlawrev-18087	513	159	building	build	VERB
inlawrev-18087	513	160	square	square	ADJ
inlawrev-18087	513	161	footage	footage	NOUN
inlawrev-18087	513	162	.	.	PUNCT
inlawrev-18087	513	163	”’219	”’219	PUNCT
inlawrev-18087	514	1	this	this	DET
inlawrev-18087	514	2	utility	utility	NOUN
inlawrev-18087	514	3	study	study	NOUN
inlawrev-18087	514	4	,	,	PUNCT
inlawrev-18087	514	5	utilimaster	utilimaster	NOUN
inlawrev-18087	514	6	argued	argue	VERB
inlawrev-18087	514	7	,	,	PUNCT
inlawrev-18087	514	8	demonstrated	demonstrate	VERB
inlawrev-18087	514	9	that	that	SCONJ
inlawrev-18087	514	10	its	its	PRON
inlawrev-18087	514	11	facility	facility	NOUN
inlawrev-18087	514	12	was	be	AUX
inlawrev-18087	514	13	“	"	PUNCT
inlawrev-18087	514	14	predominately	predominately	ADV
inlawrev-18087	514	15	used	use	VERB
inlawrev-18087	514	16	in	in	ADP
inlawrev-18087	514	17	production	production	NOUN
inlawrev-18087	514	18	and	and	CCONJ
inlawrev-18087	514	19	that	that	SCONJ
inlawrev-18087	514	20	its	its	PRON
inlawrev-18087	514	21	purchases	purchase	NOUN
inlawrev-18087	514	22	of	of	ADP
inlawrev-18087	514	23	natural	natural	ADJ
inlawrev-18087	514	24	gas	gas	NOUN
inlawrev-18087	514	25	therefore	therefore	ADV
inlawrev-18087	514	26	qualified	qualify	VERB
inlawrev-18087	514	27	for	for	ADP
inlawrev-18087	514	28	indiana	indiana	PROPN
inlawrev-18087	514	29	code	code	PROPN
inlawrev-18087	514	30	section	section	NOUN
inlawrev-18087	514	31	6	6	NUM
inlawrev-18087	514	32	-	-	SYM
inlawrev-18087	514	33	2.5	2.5	NUM
inlawrev-18087	514	34	-	-	PUNCT
inlawrev-18087	514	35	4	4	NUM
inlawrev-18087	514	36	-	-	SYM
inlawrev-18087	514	37	5	5	NUM
inlawrev-18087	514	38	’s	’s	PART
inlawrev-18087	514	39	sales	sale	NOUN
inlawrev-18087	514	40	tax	tax	NOUN
inlawrev-18087	514	41	exclusion	exclusion	NOUN
inlawrev-18087	514	42	.	.	PUNCT
inlawrev-18087	514	43	”220	”220	PUNCT
inlawrev-18087	515	1	robert	robert	PROPN
inlawrev-18087	515	2	a.	a.	PROPN
inlawrev-18087	515	3	romack	romack	PROPN
inlawrev-18087	515	4	and	and	CCONJ
inlawrev-18087	515	5	dan	dan	PROPN
inlawrev-18087	515	6	dunbar	dunbar	PROPN
inlawrev-18087	515	7	,	,	PUNCT
inlawrev-18087	515	8	president	president	NOUN
inlawrev-18087	515	9	and	and	CCONJ
inlawrev-18087	515	10	vice	vice	NOUN
inlawrev-18087	515	11	-	-	NOUN
inlawrev-18087	515	12	president	president	NOUN
inlawrev-18087	515	13	,	,	PUNCT
inlawrev-18087	515	14	respectively	respectively	ADV
inlawrev-18087	515	15	,	,	PUNCT
inlawrev-18087	515	16	of	of	ADP
inlawrev-18087	515	17	roar	roar	PROPN
inlawrev-18087	515	18	consulting	consulting	PROPN
inlawrev-18087	515	19	llc	llc	PROPN
inlawrev-18087	515	20	,	,	PUNCT
inlawrev-18087	515	21	entered	enter	VERB
inlawrev-18087	515	22	their	their	PRON
inlawrev-18087	515	23	appearances	appearance	NOUN
inlawrev-18087	515	24	as	as	SCONJ
inlawrev-18087	515	25	utilimaster	utilimaster	NOUN
inlawrev-18087	515	26	’s	’s	PART
inlawrev-18087	515	27	counsel.221	counsel.221	NOUN
inlawrev-18087	515	28	roar	roar	NOUN
inlawrev-18087	515	29	was	be	AUX
inlawrev-18087	515	30	the	the	DET
inlawrev-18087	515	31	consulting	consult	VERB
inlawrev-18087	515	32	firm	firm	ADJ
inlawrev-18087	515	33	utilimaster	utilimaster	NOUN
inlawrev-18087	515	34	used	use	VERB
inlawrev-18087	515	35	in	in	ADP
inlawrev-18087	515	36	its	its	PRON
inlawrev-18087	515	37	utility	utility	NOUN
inlawrev-18087	515	38	study	study	NOUN
inlawrev-18087	515	39	at	at	ADP
inlawrev-18087	515	40	question	question	NOUN
inlawrev-18087	515	41	in	in	ADP
inlawrev-18087	515	42	this	this	DET
inlawrev-18087	515	43	case.222	case.222	NOUN
inlawrev-18087	515	44	in	in	ADP
inlawrev-18087	515	45	october	october	PROPN
inlawrev-18087	515	46	2011	2011	NUM
inlawrev-18087	515	47	,	,	PUNCT
inlawrev-18087	515	48	after	after	SCONJ
inlawrev-18087	515	49	discovery	discovery	NOUN
inlawrev-18087	515	50	had	have	AUX
inlawrev-18087	515	51	closed	close	VERB
inlawrev-18087	515	52	,	,	PUNCT
inlawrev-18087	515	53	the	the	DET
inlawrev-18087	515	54	department	department	NOUN
inlawrev-18087	515	55	filed	file	VERB
inlawrev-18087	515	56	a	a	DET
inlawrev-18087	515	57	motion	motion	NOUN
inlawrev-18087	515	58	to	to	PART
inlawrev-18087	515	59	reopen	reopen	VERB
inlawrev-18087	515	60	discovery	discovery	NOUN
inlawrev-18087	515	61	because	because	SCONJ
inlawrev-18087	515	62	three	three	NUM
inlawrev-18087	515	63	days	day	NOUN
inlawrev-18087	515	64	earlier	early	ADV
inlawrev-18087	515	65	,	,	PUNCT
inlawrev-18087	515	66	“	"	PUNCT
inlawrev-18087	515	67	romack	romack	NOUN
inlawrev-18087	515	68	and	and	CCONJ
inlawrev-18087	515	69	dunbar	dunbar	NOUN
inlawrev-18087	515	70	admitted	admit	VERB
inlawrev-18087	515	71	that	that	SCONJ
inlawrev-18087	515	72	[	[	X
inlawrev-18087	515	73	the	the	DET
inlawrev-18087	515	74	utility	utility	NOUN
inlawrev-18087	515	75	study	study	NOUN
inlawrev-18087	515	76	had	have	AUX
inlawrev-18087	515	77	been	be	AUX
inlawrev-18087	515	78	]	]	PUNCT
inlawrev-18087	515	79	conducted	conduct	VERB
inlawrev-18087	515	80	by	by	ADP
inlawrev-18087	515	81	roar	roar	NOUN
inlawrev-18087	515	82	.	.	PUNCT
inlawrev-18087	515	83	”223	”223	PROPN
inlawrev-18087	515	84	therefore	therefore	ADV
inlawrev-18087	515	85	,	,	PUNCT
inlawrev-18087	515	86	the	the	DET
inlawrev-18087	515	87	department	department	NOUN
inlawrev-18087	515	88	argued	argue	VERB
inlawrev-18087	515	89	that	that	SCONJ
inlawrev-18087	515	90	discovery	discovery	NOUN
inlawrev-18087	515	91	should	should	AUX
inlawrev-18087	515	92	be	be	AUX
inlawrev-18087	515	93	reopened	reopen	VERB
inlawrev-18087	515	94	so	so	SCONJ
inlawrev-18087	515	95	that	that	SCONJ
inlawrev-18087	515	96	it	it	PRON
inlawrev-18087	515	97	could	could	AUX
inlawrev-18087	515	98	depose	depose	VERB
inlawrev-18087	515	99	romack	romack	NOUN
inlawrev-18087	515	100	and	and	CCONJ
inlawrev-18087	515	101	dunbar	dunbar	NOUN
inlawrev-18087	515	102	as	as	ADP
inlawrev-18087	515	103	roar	roar	NOUN
inlawrev-18087	515	104	consultants.224	consultants.224	NOUN
inlawrev-18087	515	105	the	the	DET
inlawrev-18087	515	106	next	next	ADJ
inlawrev-18087	515	107	day	day	NOUN
inlawrev-18087	515	108	,	,	PUNCT
inlawrev-18087	515	109	“	"	PUNCT
inlawrev-18087	515	110	before	before	SCONJ
inlawrev-18087	515	111	the	the	DET
inlawrev-18087	515	112	[	[	X
inlawrev-18087	515	113	tax	tax	NOUN
inlawrev-18087	515	114	]	]	X
inlawrev-18087	515	115	court	court	NOUN
inlawrev-18087	515	116	could	could	AUX
inlawrev-18087	515	117	rule	rule	VERB
inlawrev-18087	515	118	on	on	ADP
inlawrev-18087	515	119	the	the	DET
inlawrev-18087	515	120	motion	motion	NOUN
inlawrev-18087	515	121	to	to	PART
inlawrev-18087	515	122	reopen	reopen	VERB
inlawrev-18087	515	123	discovery	discovery	NOUN
inlawrev-18087	515	124	,	,	PUNCT
inlawrev-18087	515	125	the	the	DET
inlawrev-18087	515	126	department	department	NOUN
inlawrev-18087	515	127	filed	file	VERB
inlawrev-18087	515	128	a	a	DET
inlawrev-18087	515	129	motion	motion	NOUN
inlawrev-18087	515	130	to	to	PART
inlawrev-18087	515	131	disqualify	disqualify	VERB
inlawrev-18087	515	132	romack	romack	NOUN
inlawrev-18087	515	133	and	and	CCONJ
inlawrev-18087	515	134	dunbar	dunbar	NOUN
inlawrev-18087	515	135	as	as	ADP
inlawrev-18087	515	136	utilimaster	utilimaster	NOUN
inlawrev-18087	515	137	’s	’s	PART
inlawrev-18087	515	138	attorneys	attorney	NOUN
inlawrev-18087	515	139	”	"	PUNCT
inlawrev-18087	515	140	under	under	ADP
inlawrev-18087	515	141	indiana	indiana	PROPN
inlawrev-18087	515	142	professional	professional	PROPN
inlawrev-18087	515	143	conduct	conduct	NOUN
inlawrev-18087	515	144	rule	rule	VERB
inlawrev-18087	515	145	3.7.225	3.7.225	PROPN
inlawrev-18087	515	146	the	the	DET
inlawrev-18087	515	147	disqualification	disqualification	NOUN
inlawrev-18087	515	148	was	be	AUX
inlawrev-18087	515	149	sought	seek	VERB
inlawrev-18087	515	150	on	on	ADP
inlawrev-18087	515	151	the	the	DET
inlawrev-18087	515	152	basis	basis	NOUN
inlawrev-18087	515	153	that	that	SCONJ
inlawrev-18087	515	154	romack	romack	NOUN
inlawrev-18087	515	155	and	and	CCONJ
inlawrev-18087	515	156	dunbar	dunbar	NOUN
inlawrev-18087	515	157	would	would	AUX
inlawrev-18087	515	158	be	be	AUX
inlawrev-18087	515	159	necessary	necessary	ADJ
inlawrev-18087	515	160	witnesses	witness	NOUN
inlawrev-18087	515	161	at	at	ADP
inlawrev-18087	515	162	trial.226	trial.226	PROPN
inlawrev-18087	515	163	indiana	indiana	PROPN
inlawrev-18087	515	164	professional	professional	PROPN
inlawrev-18087	515	165	conduct	conduct	NOUN
inlawrev-18087	515	166	rule	rule	NOUN
inlawrev-18087	515	167	3.7	3.7	NUM
inlawrev-18087	515	168	provides	provide	VERB
inlawrev-18087	515	169	that	that	SCONJ
inlawrev-18087	515	170	a	a	DET
inlawrev-18087	515	171	lawyer	lawyer	NOUN
inlawrev-18087	515	172	shall	shall	AUX
inlawrev-18087	515	173	not	not	PART
inlawrev-18087	515	174	act	act	VERB
inlawrev-18087	515	175	as	as	ADP
inlawrev-18087	515	176	213	213	NUM
inlawrev-18087	515	177	.	.	PUNCT
inlawrev-18087	516	1	i	i	PRON
inlawrev-18087	516	2	d.	d.	PROPN
inlawrev-18087	516	3	214	214	NUM
inlawrev-18087	516	4	.	.	PUNCT
inlawrev-18087	517	1	i	i	PRON
inlawrev-18087	517	2	d.	d.	PROPN
inlawrev-18087	517	3	215	215	NUM
inlawrev-18087	517	4	.	.	PUNCT
inlawrev-18087	518	1	967	967	NUM
inlawrev-18087	518	2	n.e.2d	n.e.2d	NOUN
inlawrev-18087	518	3	92	92	NUM
inlawrev-18087	518	4	(	(	PUNCT
inlawrev-18087	518	5	ind	ind	NOUN
inlawrev-18087	518	6	.	.	PUNCT
inlawrev-18087	519	1	t.c	t.c	PROPN
inlawrev-18087	519	2	.	.	PROPN
inlawrev-18087	519	3	2012	2012	NUM
inlawrev-18087	519	4	)	)	PUNCT
inlawrev-18087	519	5	.	.	PUNCT
inlawrev-18087	520	1	216	216	NUM
inlawrev-18087	520	2	.	.	PUNCT
inlawrev-18087	521	1	i	i	PRON
inlawrev-18087	521	2	d.	d.	PROPN
inlawrev-18087	521	3	at	at	ADP
inlawrev-18087	521	4	94	94	NUM
inlawrev-18087	521	5	.	.	PUNCT
inlawrev-18087	522	1	217	217	NUM
inlawrev-18087	522	2	.	.	PUNCT
inlawrev-18087	523	1	i	i	PRON
inlawrev-18087	523	2	d.	d.	PROPN
inlawrev-18087	523	3	(	(	PUNCT
inlawrev-18087	523	4	citing	cite	VERB
inlawrev-18087	523	5	ind	ind	NOUN
inlawrev-18087	523	6	.	.	PUNCT
inlawrev-18087	524	1	code	code	PROPN
inlawrev-18087	524	2	§	§	PROPN
inlawrev-18087	524	3	6	6	NUM
inlawrev-18087	524	4	-	-	SYM
inlawrev-18087	524	5	2.5	2.5	NUM
inlawrev-18087	524	6	-	-	PUNCT
inlawrev-18087	524	7	4	4	NUM
inlawrev-18087	524	8	-	-	SYM
inlawrev-18087	524	9	5	5	NUM
inlawrev-18087	524	10	(	(	PUNCT
inlawrev-18087	524	11	2013	2013	NUM
inlawrev-18087	524	12	)	)	PUNCT
inlawrev-18087	524	13	)	)	PUNCT
inlawrev-18087	524	14	.	.	PUNCT
inlawrev-18087	525	1	218	218	NUM
inlawrev-18087	525	2	.	.	PUNCT
inlawrev-18087	526	1	i	i	PRON
inlawrev-18087	526	2	d.	d.	PROPN
inlawrev-18087	526	3	219	219	NUM
inlawrev-18087	526	4	.	.	PUNCT
inlawrev-18087	527	1	i	i	PRON
inlawrev-18087	527	2	d.	d.	PROPN
inlawrev-18087	527	3	220	220	NUM
inlawrev-18087	527	4	.	.	PUNCT
inlawrev-18087	528	1	i	i	PRON
inlawrev-18087	528	2	d.	d.	PROPN
inlawrev-18087	528	3	(	(	PUNCT
inlawrev-18087	528	4	citing	cite	VERB
inlawrev-18087	528	5	ind	ind	NOUN
inlawrev-18087	528	6	.	.	PUNCT
inlawrev-18087	529	1	code	code	PROPN
inlawrev-18087	529	2	§	§	PROPN
inlawrev-18087	529	3	6	6	NUM
inlawrev-18087	529	4	-	-	SYM
inlawrev-18087	529	5	2.5	2.5	NUM
inlawrev-18087	529	6	-	-	PUNCT
inlawrev-18087	529	7	4	4	NUM
inlawrev-18087	529	8	-	-	SYM
inlawrev-18087	529	9	5	5	NUM
inlawrev-18087	529	10	(	(	PUNCT
inlawrev-18087	529	11	2013	2013	NUM
inlawrev-18087	529	12	)	)	PUNCT
inlawrev-18087	529	13	)	)	PUNCT
inlawrev-18087	529	14	.	.	PUNCT
inlawrev-18087	530	1	221	221	NUM
inlawrev-18087	530	2	.	.	PUNCT
inlawrev-18087	531	1	i	i	PRON
inlawrev-18087	531	2	d.	d.	PROPN
inlawrev-18087	531	3	at	at	ADP
inlawrev-18087	531	4	94	94	NUM
inlawrev-18087	531	5	-	-	SYM
inlawrev-18087	531	6	95	95	NUM
inlawrev-18087	531	7	.	.	PUNCT
inlawrev-18087	532	1	222	222	NUM
inlawrev-18087	532	2	.	.	PUNCT
inlawrev-18087	533	1	i	i	PRON
inlawrev-18087	533	2	d.	d.	PROPN
inlawrev-18087	533	3	at	at	ADP
inlawrev-18087	533	4	94	94	NUM
inlawrev-18087	533	5	.	.	PUNCT
inlawrev-18087	533	6	223	223	NUM
inlawrev-18087	533	7	.	.	PUNCT
inlawrev-18087	534	1	i	i	PRON
inlawrev-18087	534	2	d.	d.	PROPN
inlawrev-18087	534	3	at	at	ADP
inlawrev-18087	534	4	95	95	NUM
inlawrev-18087	534	5	(	(	PUNCT
inlawrev-18087	534	6	alteration	alteration	NOUN
inlawrev-18087	534	7	in	in	ADP
inlawrev-18087	534	8	original	original	ADJ
inlawrev-18087	534	9	)	)	PUNCT
inlawrev-18087	534	10	.	.	PUNCT
inlawrev-18087	535	1	224	224	NUM
inlawrev-18087	535	2	.	.	PUNCT
inlawrev-18087	536	1	i	i	PRON
inlawrev-18087	536	2	d.	d.	PROPN
inlawrev-18087	536	3	225	225	NUM
inlawrev-18087	536	4	.	.	PUNCT
inlawrev-18087	537	1	i	i	PRON
inlawrev-18087	537	2	d.	d.	PROPN
inlawrev-18087	537	3	(	(	PUNCT
inlawrev-18087	537	4	citing	cite	VERB
inlawrev-18087	537	5	ind	ind	NOUN
inlawrev-18087	537	6	.	.	PUNCT
inlawrev-18087	538	1	prof’l	prof’l	NOUN
inlawrev-18087	538	2	conduct	conduct	VERB
inlawrev-18087	538	3	r.	r.	PROPN
inlawrev-18087	538	4	3.7(a	3.7(a	NUM
inlawrev-18087	538	5	)	)	PUNCT
inlawrev-18087	538	6	(	(	PUNCT
inlawrev-18087	538	7	2013	2013	NUM
inlawrev-18087	538	8	)	)	PUNCT
inlawrev-18087	538	9	)	)	PUNCT
inlawrev-18087	538	10	.	.	PUNCT
inlawrev-18087	539	1	226	226	NUM
inlawrev-18087	539	2	.	.	PUNCT
inlawrev-18087	540	1	i	i	PRON
inlawrev-18087	540	2	d.	d.	PROPN
inlawrev-18087	540	3	1254	1254	NUM
inlawrev-18087	540	4	indiana	indiana	PROPN
inlawrev-18087	540	5	law	law	PROPN
inlawrev-18087	540	6	review	review	NOUN
inlawrev-18087	541	1	[	[	X
inlawrev-18087	541	2	vol	vol	NOUN
inlawrev-18087	541	3	.	.	PUNCT
inlawrev-18087	542	1	46:1235	46:1235	NUM
inlawrev-18087	542	2	an	an	DET
inlawrev-18087	542	3	advocate	advocate	NOUN
inlawrev-18087	542	4	at	at	ADP
inlawrev-18087	542	5	a	a	DET
inlawrev-18087	542	6	trial	trial	NOUN
inlawrev-18087	542	7	in	in	ADP
inlawrev-18087	542	8	which	which	PRON
inlawrev-18087	542	9	he	he	PRON
inlawrev-18087	542	10	is	be	AUX
inlawrev-18087	542	11	likely	likely	ADJ
inlawrev-18087	542	12	to	to	PART
inlawrev-18087	542	13	be	be	AUX
inlawrev-18087	542	14	a	a	DET
inlawrev-18087	542	15	necessary	necessary	ADJ
inlawrev-18087	542	16	witness.227	witness.227	NOUN
inlawrev-18087	542	17	in	in	ADP
inlawrev-18087	542	18	order	order	NOUN
inlawrev-18087	542	19	to	to	PART
inlawrev-18087	542	20	prove	prove	VERB
inlawrev-18087	542	21	that	that	PRON
inlawrev-18087	542	22	utilimaster	utilimaster	NOUN
inlawrev-18087	542	23	’s	’s	PART
inlawrev-18087	542	24	attorneys	attorney	NOUN
inlawrev-18087	542	25	were	be	AUX
inlawrev-18087	542	26	likely	likely	ADJ
inlawrev-18087	542	27	to	to	PART
inlawrev-18087	542	28	be	be	AUX
inlawrev-18087	542	29	“	"	PUNCT
inlawrev-18087	542	30	necessary	necessary	ADJ
inlawrev-18087	542	31	”	"	PUNCT
inlawrev-18087	542	32	witnesses	witness	NOUN
inlawrev-18087	542	33	,	,	PUNCT
inlawrev-18087	542	34	the	the	DET
inlawrev-18087	542	35	tax	tax	NOUN
inlawrev-18087	542	36	court	court	NOUN
inlawrev-18087	542	37	determined	determine	VERB
inlawrev-18087	542	38	the	the	DET
inlawrev-18087	542	39	department	department	NOUN
inlawrev-18087	542	40	must	must	AUX
inlawrev-18087	542	41	show	show	VERB
inlawrev-18087	542	42	:	:	PUNCT
inlawrev-18087	542	43	(	(	PUNCT
inlawrev-18087	542	44	1	1	X
inlawrev-18087	542	45	)	)	PUNCT
inlawrev-18087	542	46	“	"	PUNCT
inlawrev-18087	542	47	that	that	SCONJ
inlawrev-18087	542	48	the	the	DET
inlawrev-18087	542	49	testimony	testimony	NOUN
inlawrev-18087	542	50	it	it	PRON
inlawrev-18087	542	51	[	[	X
inlawrev-18087	542	52	sought	seek	VERB
inlawrev-18087	542	53	]	]	PUNCT
inlawrev-18087	542	54	to	to	PART
inlawrev-18087	542	55	elicit	elicit	VERB
inlawrev-18087	542	56	from	from	ADP
inlawrev-18087	542	57	utilimaster	utilimaster	NOUN
inlawrev-18087	542	58	’s	’s	PART
inlawrev-18087	542	59	attorneys	attorney	NOUN
inlawrev-18087	542	60	[	[	X
inlawrev-18087	542	61	was	be	AUX
inlawrev-18087	542	62	]	]	X
inlawrev-18087	542	63	more	more	ADJ
inlawrev-18087	542	64	than	than	ADP
inlawrev-18087	542	65	marginally	marginally	ADV
inlawrev-18087	542	66	relevant	relevant	ADJ
inlawrev-18087	542	67	to	to	ADP
inlawrev-18087	542	68	the	the	DET
inlawrev-18087	542	69	issue	issue	NOUN
inlawrev-18087	542	70	or	or	CCONJ
inlawrev-18087	542	71	issues	issue	NOUN
inlawrev-18087	542	72	being	be	AUX
inlawrev-18087	542	73	litigated	litigate	VERB
inlawrev-18087	542	74	;	;	PUNCT
inlawrev-18087	542	75	”	"	PUNCT
inlawrev-18087	542	76	and	and	CCONJ
inlawrev-18087	542	77	(	(	PUNCT
inlawrev-18087	542	78	2	2	X
inlawrev-18087	542	79	)	)	PUNCT
inlawrev-18087	542	80	that	that	SCONJ
inlawrev-18087	542	81	“	"	PUNCT
inlawrev-18087	542	82	their	their	PRON
inlawrev-18087	542	83	testimony	testimony	NOUN
inlawrev-18087	542	84	[	[	X
inlawrev-18087	542	85	would	would	AUX
inlawrev-18087	542	86	]	]	PART
inlawrev-18087	542	87	result	result	VERB
inlawrev-18087	542	88	in	in	ADP
inlawrev-18087	542	89	evidence	evidence	NOUN
inlawrev-18087	542	90	that	that	SCONJ
inlawrev-18087	542	91	[	[	X
inlawrev-18087	542	92	could	could	AUX
inlawrev-18087	542	93	not	not	PART
inlawrev-18087	542	94	]	]	PUNCT
inlawrev-18087	542	95	be	be	AUX
inlawrev-18087	542	96	obtained	obtain	VERB
inlawrev-18087	542	97	elsewhere	elsewhere	ADV
inlawrev-18087	542	98	.	.	PUNCT
inlawrev-18087	543	1	”228	”228	PROPN
inlawrev-18087	544	1	because	because	SCONJ
inlawrev-18087	544	2	the	the	DET
inlawrev-18087	544	3	relevant	relevant	ADJ
inlawrev-18087	544	4	issues	issue	NOUN
inlawrev-18087	544	5	in	in	ADP
inlawrev-18087	544	6	this	this	DET
inlawrev-18087	544	7	case	case	NOUN
inlawrev-18087	544	8	dealt	deal	VERB
inlawrev-18087	544	9	with	with	ADP
inlawrev-18087	544	10	objective	objective	ADJ
inlawrev-18087	544	11	numbers	number	NOUN
inlawrev-18087	544	12	,	,	PUNCT
inlawrev-18087	544	13	the	the	DET
inlawrev-18087	544	14	tax	tax	NOUN
inlawrev-18087	544	15	court	court	NOUN
inlawrev-18087	544	16	determined	determine	VERB
inlawrev-18087	544	17	that	that	SCONJ
inlawrev-18087	544	18	utilimaster	utilimaster	NOUN
inlawrev-18087	544	19	’s	’s	PART
inlawrev-18087	544	20	“	"	PUNCT
inlawrev-18087	544	21	attorneys	attorney	NOUN
inlawrev-18087	544	22	[	[	X
inlawrev-18087	544	23	were	be	AUX
inlawrev-18087	544	24	]	]	PUNCT
inlawrev-18087	544	25	not	not	PART
inlawrev-18087	544	26	necessary	necessary	ADJ
inlawrev-18087	544	27	witnesses	witness	NOUN
inlawrev-18087	544	28	”	"	PUNCT
inlawrev-18087	544	29	because	because	SCONJ
inlawrev-18087	544	30	such	such	ADJ
inlawrev-18087	544	31	numbers	number	NOUN
inlawrev-18087	544	32	could	could	AUX
inlawrev-18087	544	33	be	be	AUX
inlawrev-18087	544	34	obtained	obtain	VERB
inlawrev-18087	544	35	from	from	ADP
inlawrev-18087	544	36	other	other	ADJ
inlawrev-18087	544	37	knowledgeable	knowledgeable	ADJ
inlawrev-18087	544	38	employees.229	employees.229	PROPN
inlawrev-18087	544	39	therefore	therefore	ADV
inlawrev-18087	544	40	,	,	PUNCT
inlawrev-18087	544	41	the	the	DET
inlawrev-18087	544	42	tax	tax	NOUN
inlawrev-18087	544	43	court	court	NOUN
inlawrev-18087	544	44	denied	deny	VERB
inlawrev-18087	544	45	the	the	DET
inlawrev-18087	544	46	department	department	NOUN
inlawrev-18087	544	47	’s	’s	PART
inlawrev-18087	544	48	motion	motion	NOUN
inlawrev-18087	544	49	to	to	ADP
inlawrev-18087	544	50	disqualify.230	disqualify.230	PROPN
inlawrev-18087	544	51	2	2	NUM
inlawrev-18087	544	52	.	.	PUNCT
inlawrev-18087	545	1	fresenius	fresenius	PROPN
inlawrev-18087	545	2	usa	usa	PROPN
inlawrev-18087	545	3	marketing	marketing	PROPN
inlawrev-18087	545	4	,	,	PUNCT
inlawrev-18087	545	5	inc	inc	PROPN
inlawrev-18087	545	6	.	.	PROPN
inlawrev-18087	546	1	v.	v.	PROPN
inlawrev-18087	546	2	indiana	indiana	PROPN
inlawrev-18087	546	3	department	department	PROPN
inlawrev-18087	546	4	of	of	ADP
inlawrev-18087	546	5	state	state	PROPN
inlawrev-18087	546	6	revenue.231	revenue.231	PROPN
inlawrev-18087	546	7	—	—	PUNCT
inlawrev-18087	546	8	between	between	ADP
inlawrev-18087	546	9	january	january	PROPN
inlawrev-18087	546	10	1	1	NUM
inlawrev-18087	546	11	,	,	PUNCT
inlawrev-18087	546	12	2004	2004	NUM
inlawrev-18087	546	13	and	and	CCONJ
inlawrev-18087	546	14	october	october	PROPN
inlawrev-18087	546	15	31	31	NUM
inlawrev-18087	546	16	,	,	PUNCT
inlawrev-18087	546	17	2007	2007	NUM
inlawrev-18087	546	18	,	,	PUNCT
inlawrev-18087	546	19	fresenius	fresenius	PROPN
inlawrev-18087	546	20	usa	usa	PROPN
inlawrev-18087	546	21	marketing	marketing	PROPN
inlawrev-18087	546	22	,	,	PUNCT
inlawrev-18087	546	23	inc	inc	PROPN
inlawrev-18087	546	24	.	.	PROPN
inlawrev-18087	546	25	sold	sell	VERB
inlawrev-18087	546	26	equipment	equipment	NOUN
inlawrev-18087	546	27	used	use	VERB
inlawrev-18087	546	28	in	in	ADP
inlawrev-18087	546	29	the	the	DET
inlawrev-18087	546	30	treatment	treatment	NOUN
inlawrev-18087	546	31	of	of	ADP
inlawrev-18087	546	32	patients	patient	NOUN
inlawrev-18087	546	33	with	with	ADP
inlawrev-18087	546	34	end	end	NOUN
inlawrev-18087	546	35	stage	stage	NOUN
inlawrev-18087	546	36	renal	renal	PROPN
inlawrev-18087	546	37	disease.232	disease.232	PROPN
inlawrev-18087	546	38	fresenius	fresenius	PROPN
inlawrev-18087	547	1	collected	collect	VERB
inlawrev-18087	547	2	sales	sale	NOUN
inlawrev-18087	547	3	tax	tax	NOUN
inlawrev-18087	547	4	from	from	ADP
inlawrev-18087	547	5	its	its	PRON
inlawrev-18087	547	6	customers	customer	NOUN
inlawrev-18087	547	7	,	,	PUNCT
inlawrev-18087	547	8	and	and	CCONJ
inlawrev-18087	547	9	subsequently	subsequently	ADV
inlawrev-18087	547	10	filed	file	VERB
inlawrev-18087	547	11	a	a	DET
inlawrev-18087	547	12	refund	refund	NOUN
inlawrev-18087	547	13	claim	claim	NOUN
inlawrev-18087	547	14	with	with	ADP
inlawrev-18087	547	15	the	the	DET
inlawrev-18087	547	16	department	department	NOUN
inlawrev-18087	547	17	,	,	PUNCT
inlawrev-18087	547	18	“	"	PUNCT
inlawrev-18087	547	19	maintaining	maintain	VERB
inlawrev-18087	547	20	that	that	SCONJ
inlawrev-18087	547	21	the	the	DET
inlawrev-18087	547	22	sales	sale	NOUN
inlawrev-18087	547	23	were	be	AUX
inlawrev-18087	547	24	relieved	relieve	VERB
inlawrev-18087	547	25	from	from	ADP
inlawrev-18087	547	26	taxation	taxation	NOUN
inlawrev-18087	547	27	pursuant	pursuant	ADV
inlawrev-18087	547	28	to	to	ADP
inlawrev-18087	547	29	the	the	DET
inlawrev-18087	547	30	durable	durable	ADJ
inlawrev-18087	547	31	medical	medical	ADJ
inlawrev-18087	547	32	equipment	equipment	NOUN
inlawrev-18087	547	33	exemption	exemption	NOUN
inlawrev-18087	547	34	and	and	CCONJ
inlawrev-18087	547	35	,	,	PUNCT
inlawrev-18087	547	36	as	as	ADP
inlawrev-18087	547	37	a	a	DET
inlawrev-18087	547	38	result	result	NOUN
inlawrev-18087	547	39	,	,	PUNCT
inlawrev-18087	547	40	it	it	PRON
inlawrev-18087	547	41	erroneously	erroneously	ADV
inlawrev-18087	547	42	collected	collect	VERB
inlawrev-18087	547	43	sales	sale	NOUN
inlawrev-18087	547	44	tax	tax	NOUN
inlawrev-18087	547	45	from	from	ADP
inlawrev-18087	547	46	its	its	PRON
inlawrev-18087	547	47	customers	customer	NOUN
inlawrev-18087	547	48	.	.	PUNCT
inlawrev-18087	548	1	”233	”233	PROPN
inlawrev-18087	548	2	fresenius	fresenius	PROPN
inlawrev-18087	548	3	specified	specify	VERB
inlawrev-18087	548	4	that	that	SCONJ
inlawrev-18087	548	5	once	once	SCONJ
inlawrev-18087	548	6	it	it	PRON
inlawrev-18087	548	7	received	receive	VERB
inlawrev-18087	548	8	the	the	DET
inlawrev-18087	548	9	refund	refund	NOUN
inlawrev-18087	548	10	,	,	PUNCT
inlawrev-18087	548	11	it	it	PRON
inlawrev-18087	548	12	would	would	AUX
inlawrev-18087	548	13	return	return	VERB
inlawrev-18087	548	14	the	the	DET
inlawrev-18087	548	15	proper	proper	ADJ
inlawrev-18087	548	16	amounts	amount	NOUN
inlawrev-18087	548	17	to	to	ADP
inlawrev-18087	548	18	its	its	PRON
inlawrev-18087	548	19	customers.234	customers.234	NOUN
inlawrev-18087	548	20	the	the	DET
inlawrev-18087	548	21	department	department	NOUN
inlawrev-18087	548	22	denied	deny	VERB
inlawrev-18087	548	23	fresenius	fresenius	PROPN
inlawrev-18087	548	24	’s	’s	PART
inlawrev-18087	548	25	claim	claim	NOUN
inlawrev-18087	548	26	and	and	CCONJ
inlawrev-18087	548	27	fresenius	fresenius	PROPN
inlawrev-18087	548	28	filed	file	VERB
inlawrev-18087	548	29	an	an	DET
inlawrev-18087	548	30	appeal	appeal	NOUN
inlawrev-18087	548	31	with	with	ADP
inlawrev-18087	548	32	the	the	DET
inlawrev-18087	548	33	tax	tax	NOUN
inlawrev-18087	548	34	court.235	court.235	NOUN
inlawrev-18087	548	35	the	the	DET
inlawrev-18087	548	36	department	department	NOUN
inlawrev-18087	548	37	filed	file	VERB
inlawrev-18087	548	38	a	a	DET
inlawrev-18087	548	39	motion	motion	NOUN
inlawrev-18087	548	40	to	to	PART
inlawrev-18087	548	41	dismiss	dismiss	VERB
inlawrev-18087	548	42	fresenius	fresenius	PROPN
inlawrev-18087	548	43	’s	’s	PART
inlawrev-18087	548	44	appeal.236	appeal.236	PROPN
inlawrev-18087	548	45	in	in	ADP
inlawrev-18087	548	46	its	its	PRON
inlawrev-18087	548	47	motion	motion	NOUN
inlawrev-18087	548	48	,	,	PUNCT
inlawrev-18087	548	49	the	the	DET
inlawrev-18087	548	50	department	department	NOUN
inlawrev-18087	548	51	maintained	maintain	VERB
inlawrev-18087	548	52	three	three	NUM
inlawrev-18087	548	53	arguments	argument	NOUN
inlawrev-18087	548	54	in	in	ADP
inlawrev-18087	548	55	favor	favor	NOUN
inlawrev-18087	548	56	of	of	ADP
inlawrev-18087	548	57	dismissal	dismissal	NOUN
inlawrev-18087	548	58	:	:	PUNCT
inlawrev-18087	548	59	(	(	PUNCT
inlawrev-18087	548	60	1	1	X
inlawrev-18087	548	61	)	)	PUNCT
inlawrev-18087	548	62	the	the	DET
inlawrev-18087	548	63	court	court	NOUN
inlawrev-18087	548	64	lack	lack	NOUN
inlawrev-18087	548	65	subject	subject	NOUN
inlawrev-18087	548	66	matter	matter	NOUN
inlawrev-18087	548	67	jurisdiction	jurisdiction	NOUN
inlawrev-18087	548	68	;	;	PUNCT
inlawrev-18087	548	69	(	(	PUNCT
inlawrev-18087	548	70	2	2	X
inlawrev-18087	548	71	)	)	PUNCT
inlawrev-18087	548	72	fresenius	fresenius	PROPN
inlawrev-18087	548	73	lacks	lack	VERB
inlawrev-18087	548	74	standing	stand	VERB
inlawrev-18087	548	75	;	;	PUNCT
inlawrev-18087	548	76	and	and	CCONJ
inlawrev-18087	548	77	(	(	PUNCT
inlawrev-18087	548	78	3	3	X
inlawrev-18087	548	79	)	)	PUNCT
inlawrev-18087	548	80	fresenius	fresenius	PROPN
inlawrev-18087	548	81	has	have	AUX
inlawrev-18087	548	82	failed	fail	VERB
inlawrev-18087	548	83	to	to	PART
inlawrev-18087	548	84	certify	certify	VERB
inlawrev-18087	548	85	its	its	PRON
inlawrev-18087	548	86	appeal	appeal	NOUN
inlawrev-18087	548	87	as	as	ADP
inlawrev-18087	548	88	a	a	DET
inlawrev-18087	548	89	class	class	NOUN
inlawrev-18087	548	90	action	action	NOUN
inlawrev-18087	548	91	lawsuit.237	lawsuit.237	ADP
inlawrev-18087	548	92	the	the	DET
inlawrev-18087	548	93	department	department	NOUN
inlawrev-18087	548	94	argued	argue	VERB
inlawrev-18087	548	95	the	the	DET
inlawrev-18087	548	96	tax	tax	NOUN
inlawrev-18087	548	97	court	court	NOUN
inlawrev-18087	548	98	lacked	lack	VERB
inlawrev-18087	548	99	subject	subject	NOUN
inlawrev-18087	548	100	matter	matter	NOUN
inlawrev-18087	548	101	jurisdiction	jurisdiction	NOUN
inlawrev-18087	548	102	because	because	SCONJ
inlawrev-18087	548	103	“	"	PUNCT
inlawrev-18087	548	104	fresenius	fresenius	PROPN
inlawrev-18087	548	105	failed	fail	VERB
inlawrev-18087	548	106	to	to	PART
inlawrev-18087	548	107	obtain	obtain	VERB
inlawrev-18087	548	108	a	a	DET
inlawrev-18087	548	109	properly	properly	ADV
inlawrev-18087	548	110	executed	execute	VERB
inlawrev-18087	548	111	power	power	NOUN
inlawrev-18087	548	112	of	of	ADP
inlawrev-18087	548	113	attorney	attorney	NOUN
inlawrev-18087	548	114	form	form	NOUN
inlawrev-18087	548	115	from	from	ADP
inlawrev-18087	548	116	its	its	PRON
inlawrev-18087	548	117	customers	customer	NOUN
inlawrev-18087	548	118	authorizing	authorize	VERB
inlawrev-18087	548	119	it	it	PRON
inlawrev-18087	548	120	to	to	PART
inlawrev-18087	548	121	represent	represent	VERB
inlawrev-18087	548	122	them	they	PRON
inlawrev-18087	548	123	at	at	ADP
inlawrev-18087	548	124	the	the	DET
inlawrev-18087	548	125	administrative	administrative	ADJ
inlawrev-18087	548	126	level	level	NOUN
inlawrev-18087	548	127	as	as	SCONJ
inlawrev-18087	548	128	required	require	VERB
inlawrev-18087	548	129	by	by	ADP
inlawrev-18087	548	130	indiana	indiana	PROPN
inlawrev-18087	548	131	code	code	PROPN
inlawrev-18087	548	132	section	section	PROPN
inlawrev-18087	548	133	6	6	NUM
inlawrev-18087	548	134	-	-	SYM
inlawrev-18087	548	135	8.1	8.1	NUM
inlawrev-18087	548	136	-	-	PUNCT
inlawrev-18087	548	137	3	3	NUM
inlawrev-18087	548	138	-	-	SYM
inlawrev-18087	548	139	8.”238	8.”238	NUM
inlawrev-18087	548	140	the	the	DET
inlawrev-18087	548	141	tax	tax	NOUN
inlawrev-18087	548	142	court	court	NOUN
inlawrev-18087	548	143	disagreed	disagree	VERB
inlawrev-18087	548	144	,	,	PUNCT
inlawrev-18087	548	145	arguing	argue	VERB
inlawrev-18087	548	146	that	that	SCONJ
inlawrev-18087	548	147	the	the	DET
inlawrev-18087	548	148	department	department	NOUN
inlawrev-18087	548	149	“	"	PUNCT
inlawrev-18087	548	150	improperly	improperly	ADV
inlawrev-18087	548	151	focuse[d	focuse[d	VERB
inlawrev-18087	548	152	]	]	PUNCT
inlawrev-18087	548	153	on	on	ADP
inlawrev-18087	548	154	fresenius	fresenius	PROPN
inlawrev-18087	548	155	’s	’s	PART
inlawrev-18087	548	156	customers	customer	NOUN
inlawrev-18087	548	157	rather	rather	ADV
inlawrev-18087	548	158	than	than	ADP
inlawrev-18087	548	159	on	on	ADP
inlawrev-18087	548	160	fresenius	fresenius	PROPN
inlawrev-18087	548	161	itself	itself	PRON
inlawrev-18087	548	162	.	.	PUNCT
inlawrev-18087	549	1	”239	”239	PUNCT
inlawrev-18087	549	2	ultimately	ultimately	ADV
inlawrev-18087	549	3	,	,	PUNCT
inlawrev-18087	549	4	the	the	DET
inlawrev-18087	549	5	tax	tax	NOUN
inlawrev-18087	549	6	court	court	NOUN
inlawrev-18087	549	7	determined	determine	VERB
inlawrev-18087	549	8	that	that	SCONJ
inlawrev-18087	549	9	subject	subject	NOUN
inlawrev-18087	549	10	matter	matter	NOUN
inlawrev-18087	549	11	jurisdiction	jurisdiction	NOUN
inlawrev-18087	549	12	existed	exist	VERB
inlawrev-18087	549	13	because	because	SCONJ
inlawrev-18087	549	14	fresenius	fresenius	PROPN
inlawrev-18087	549	15	met	meet	VERB
inlawrev-18087	549	16	both	both	DET
inlawrev-18087	549	17	statutory	statutory	ADJ
inlawrev-18087	549	18	requirements	requirement	NOUN
inlawrev-18087	549	19	required	require	VERB
inlawrev-18087	549	20	227	227	NUM
inlawrev-18087	549	21	.	.	PUNCT
inlawrev-18087	550	1	i	i	PRON
inlawrev-18087	550	2	d.	d.	PROPN
inlawrev-18087	550	3	(	(	PUNCT
inlawrev-18087	550	4	citing	cite	VERB
inlawrev-18087	550	5	ind	ind	NOUN
inlawrev-18087	550	6	.	.	PUNCT
inlawrev-18087	551	1	prof’l	prof’l	NOUN
inlawrev-18087	551	2	conduct	conduct	VERB
inlawrev-18087	551	3	r.	r.	PROPN
inlawrev-18087	551	4	3.7(a	3.7(a	NUM
inlawrev-18087	551	5	)	)	PUNCT
inlawrev-18087	551	6	(	(	PUNCT
inlawrev-18087	551	7	2013	2013	NUM
inlawrev-18087	551	8	)	)	PUNCT
inlawrev-18087	551	9	)	)	PUNCT
inlawrev-18087	551	10	.	.	PUNCT
inlawrev-18087	552	1	228	228	NUM
inlawrev-18087	552	2	.	.	PUNCT
inlawrev-18087	553	1	i	i	PRON
inlawrev-18087	553	2	d.	d.	PROPN
inlawrev-18087	553	3	at	at	ADP
inlawrev-18087	553	4	96	96	NUM
inlawrev-18087	553	5	.	.	PUNCT
inlawrev-18087	553	6	229	229	NUM
inlawrev-18087	553	7	.	.	PUNCT
inlawrev-18087	554	1	i	i	PRON
inlawrev-18087	554	2	d.	d.	PROPN
inlawrev-18087	554	3	at	at	ADP
inlawrev-18087	554	4	97	97	NUM
inlawrev-18087	554	5	.	.	PUNCT
inlawrev-18087	555	1	230	230	NUM
inlawrev-18087	555	2	.	.	PUNCT
inlawrev-18087	556	1	i	i	PRON
inlawrev-18087	556	2	d.	d.	PROPN
inlawrev-18087	556	3	at	at	ADP
inlawrev-18087	556	4	98	98	NUM
inlawrev-18087	556	5	.	.	PUNCT
inlawrev-18087	556	6	231	231	NUM
inlawrev-18087	556	7	.	.	X
inlawrev-18087	557	1	970	970	NUM
inlawrev-18087	557	2	n.e.2d	n.e.2d	NOUN
inlawrev-18087	557	3	801	801	NUM
inlawrev-18087	557	4	(	(	PUNCT
inlawrev-18087	557	5	ind	ind	NOUN
inlawrev-18087	557	6	.	.	PUNCT
inlawrev-18087	558	1	t.c	t.c	PROPN
inlawrev-18087	558	2	.	.	PROPN
inlawrev-18087	558	3	)	)	PUNCT
inlawrev-18087	558	4	,	,	PUNCT
inlawrev-18087	558	5	rev	rev	PROPN
inlawrev-18087	558	6	.	.	PROPN
inlawrev-18087	559	1	dismissed	dismiss	VERB
inlawrev-18087	559	2	,	,	PUNCT
inlawrev-18087	559	3	975	975	NUM
inlawrev-18087	559	4	n.e.2d	n.e.2d	NOUN
inlawrev-18087	559	5	361	361	NUM
inlawrev-18087	559	6	(	(	PUNCT
inlawrev-18087	559	7	ind	ind	NOUN
inlawrev-18087	559	8	.	.	PROPN
inlawrev-18087	559	9	2012	2012	NUM
inlawrev-18087	559	10	)	)	PUNCT
inlawrev-18087	559	11	.	.	PUNCT
inlawrev-18087	560	1	232	232	X
inlawrev-18087	560	2	.	.	PUNCT
inlawrev-18087	561	1	i	i	PRON
inlawrev-18087	561	2	d.	d.	PROPN
inlawrev-18087	561	3	at	at	ADP
inlawrev-18087	561	4	802	802	NUM
inlawrev-18087	561	5	.	.	PUNCT
inlawrev-18087	561	6	233	233	NUM
inlawrev-18087	561	7	.	.	PUNCT
inlawrev-18087	562	1	i	i	PRON
inlawrev-18087	562	2	d.	d.	PROPN
inlawrev-18087	562	3	(	(	PUNCT
inlawrev-18087	562	4	footnote	footnote	VERB
inlawrev-18087	562	5	omitted	omit	VERB
inlawrev-18087	562	6	)	)	PUNCT
inlawrev-18087	562	7	.	.	PUNCT
inlawrev-18087	563	1	234	234	NUM
inlawrev-18087	563	2	.	.	PUNCT
inlawrev-18087	564	1	i	i	PRON
inlawrev-18087	564	2	d.	d.	PROPN
inlawrev-18087	564	3	235	235	NUM
inlawrev-18087	564	4	.	.	PUNCT
inlawrev-18087	565	1	i	i	PRON
inlawrev-18087	565	2	d.	d.	PROPN
inlawrev-18087	565	3	at	at	ADP
inlawrev-18087	565	4	803	803	NUM
inlawrev-18087	565	5	.	.	PUNCT
inlawrev-18087	566	1	236	236	NUM
inlawrev-18087	566	2	.	.	PUNCT
inlawrev-18087	567	1	i	i	PRON
inlawrev-18087	567	2	d.	d.	PROPN
inlawrev-18087	567	3	237	237	NUM
inlawrev-18087	567	4	.	.	PUNCT
inlawrev-18087	568	1	i	i	PRON
inlawrev-18087	568	2	d.	d.	PROPN
inlawrev-18087	568	3	238	238	NUM
inlawrev-18087	568	4	.	.	PUNCT
inlawrev-18087	569	1	i	i	PRON
inlawrev-18087	569	2	d.	d.	PROPN
inlawrev-18087	569	3	at	at	ADP
inlawrev-18087	569	4	803	803	NUM
inlawrev-18087	569	5	-	-	SYM
inlawrev-18087	569	6	04	04	NUM
inlawrev-18087	569	7	(	(	PUNCT
inlawrev-18087	569	8	citing	cite	VERB
inlawrev-18087	569	9	ind	ind	NOUN
inlawrev-18087	569	10	.	.	PUNCT
inlawrev-18087	570	1	code	code	PROPN
inlawrev-18087	570	2	§	§	PROPN
inlawrev-18087	570	3	6	6	NUM
inlawrev-18087	570	4	-	-	SYM
inlawrev-18087	570	5	8.1	8.1	NUM
inlawrev-18087	570	6	-	-	PUNCT
inlawrev-18087	570	7	3	3	NUM
inlawrev-18087	570	8	-	-	SYM
inlawrev-18087	570	9	8	8	NUM
inlawrev-18087	570	10	(	(	PUNCT
inlawrev-18087	570	11	2013	2013	NUM
inlawrev-18087	570	12	)	)	PUNCT
inlawrev-18087	570	13	)	)	PUNCT
inlawrev-18087	570	14	.	.	PUNCT
inlawrev-18087	571	1	239	239	NUM
inlawrev-18087	571	2	.	.	PUNCT
inlawrev-18087	572	1	i	i	PRON
inlawrev-18087	572	2	d.	d.	PROPN
inlawrev-18087	572	3	at	at	ADP
inlawrev-18087	572	4	804	804	NUM
inlawrev-18087	572	5	.	.	PUNCT
inlawrev-18087	573	1	2013	2013	NUM
inlawrev-18087	573	2	]	]	PUNCT
inlawrev-18087	573	3	taxation	taxation	NOUN
inlawrev-18087	573	4	1255	1255	NUM
inlawrev-18087	573	5	under	under	ADP
inlawrev-18087	573	6	indiana	indiana	PROPN
inlawrev-18087	573	7	code	code	PROPN
inlawrev-18087	573	8	section	section	PROPN
inlawrev-18087	573	9	33	33	NUM
inlawrev-18087	573	10	-	-	SYM
inlawrev-18087	573	11	26	26	NUM
inlawrev-18087	573	12	-	-	PUNCT
inlawrev-18087	573	13	3	3	NUM
inlawrev-18087	573	14	-	-	PUNCT
inlawrev-18087	573	15	1.240	1.240	NUM
inlawrev-18087	573	16	fresenius	fresenius	PROPN
inlawrev-18087	573	17	’s	’s	PART
inlawrev-18087	573	18	case	case	NOUN
inlawrev-18087	573	19	(	(	PUNCT
inlawrev-18087	573	20	1	1	X
inlawrev-18087	573	21	)	)	PUNCT
inlawrev-18087	573	22	arose	arise	VERB
inlawrev-18087	573	23	under	under	ADP
inlawrev-18087	573	24	indiana	indiana	PROPN
inlawrev-18087	573	25	’s	’s	PART
inlawrev-18087	573	26	tax	tax	NOUN
inlawrev-18087	573	27	laws	law	NOUN
inlawrev-18087	573	28	and	and	CCONJ
inlawrev-18087	573	29	(	(	PUNCT
inlawrev-18087	573	30	2	2	X
inlawrev-18087	573	31	)	)	PUNCT
inlawrev-18087	573	32	fresenius	fresenius	PROPN
inlawrev-18087	573	33	had	have	AUX
inlawrev-18087	573	34	received	receive	VERB
inlawrev-18087	573	35	a	a	DET
inlawrev-18087	573	36	final	final	ADJ
inlawrev-18087	573	37	determination	determination	NOUN
inlawrev-18087	573	38	from	from	ADP
inlawrev-18087	573	39	the	the	DET
inlawrev-18087	573	40	department.241	department.241	PROPN
inlawrev-18087	573	41	in	in	ADP
inlawrev-18087	573	42	its	its	PRON
inlawrev-18087	573	43	motion	motion	NOUN
inlawrev-18087	573	44	,	,	PUNCT
inlawrev-18087	573	45	the	the	DET
inlawrev-18087	573	46	department	department	NOUN
inlawrev-18087	573	47	also	also	ADV
inlawrev-18087	573	48	argued	argue	VERB
inlawrev-18087	573	49	that	that	SCONJ
inlawrev-18087	573	50	fresenius	fresenius	PROPN
inlawrev-18087	573	51	lacked	lack	VERB
inlawrev-18087	573	52	standing	stand	VERB
inlawrev-18087	573	53	because	because	SCONJ
inlawrev-18087	573	54	it	it	PRON
inlawrev-18087	573	55	failed	fail	VERB
inlawrev-18087	573	56	to	to	PART
inlawrev-18087	573	57	satisfy	satisfy	VERB
inlawrev-18087	573	58	the	the	DET
inlawrev-18087	573	59	requirements	requirement	NOUN
inlawrev-18087	573	60	of	of	ADP
inlawrev-18087	573	61	indiana	indiana	PROPN
inlawrev-18087	573	62	code	code	PROPN
inlawrev-18087	573	63	section	section	NOUN
inlawrev-18087	573	64	6	6	NUM
inlawrev-18087	573	65	-	-	SYM
inlawrev-18087	573	66	2.5	2.5	NUM
inlawrev-18087	573	67	-	-	PUNCT
inlawrev-18087	573	68	614.1.242	614.1.242	NOUN
inlawrev-18087	573	69	“	"	PUNCT
inlawrev-18087	573	70	that	that	DET
inlawrev-18087	573	71	statute	statute	NOUN
inlawrev-18087	573	72	provides	provide	VERB
inlawrev-18087	573	73	that	that	SCONJ
inlawrev-18087	573	74	‘	'	PUNCT
inlawrev-18087	573	75	a	a	DET
inlawrev-18087	573	76	retail	retail	ADJ
inlawrev-18087	573	77	merchant	merchant	NOUN
inlawrev-18087	573	78	is	be	AUX
inlawrev-18087	573	79	not	not	PART
inlawrev-18087	573	80	entitled	entitle	VERB
inlawrev-18087	573	81	to	to	ADP
inlawrev-18087	573	82	a	a	DET
inlawrev-18087	573	83	refund	refund	NOUN
inlawrev-18087	573	84	of	of	ADP
inlawrev-18087	573	85	state	state	NOUN
inlawrev-18087	573	86	gross	gross	ADJ
inlawrev-18087	573	87	retail	retail	NOUN
inlawrev-18087	573	88	or	or	CCONJ
inlawrev-18087	573	89	use	use	VERB
inlawrev-18087	573	90	taxes	taxis	NOUN
inlawrev-18087	573	91	unless	unless	SCONJ
inlawrev-18087	573	92	the	the	DET
inlawrev-18087	573	93	retail	retail	ADJ
inlawrev-18087	573	94	merchant	merchant	NOUN
inlawrev-18087	573	95	refunds	refund	VERB
inlawrev-18087	573	96	those	those	DET
inlawrev-18087	573	97	taxes	taxis	NOUN
inlawrev-18087	573	98	to	to	ADP
inlawrev-18087	573	99	the	the	DET
inlawrev-18087	573	100	person	person	NOUN
inlawrev-18087	573	101	from	from	ADP
inlawrev-18087	573	102	whom	whom	PRON
inlawrev-18087	573	103	they	they	PRON
inlawrev-18087	573	104	were	be	AUX
inlawrev-18087	573	105	collected	collect	VERB
inlawrev-18087	573	106	.	.	PUNCT
inlawrev-18087	574	1	’”243	’”243	PROPN
inlawrev-18087	574	2	therefore	therefore	ADV
inlawrev-18087	574	3	,	,	PUNCT
inlawrev-18087	574	4	the	the	DET
inlawrev-18087	574	5	department	department	NOUN
inlawrev-18087	574	6	argued	argue	VERB
inlawrev-18087	574	7	that	that	SCONJ
inlawrev-18087	574	8	fresenius	fresenius	PROPN
inlawrev-18087	574	9	could	could	AUX
inlawrev-18087	574	10	not	not	PART
inlawrev-18087	574	11	“	"	PUNCT
inlawrev-18087	574	12	seek	seek	VERB
inlawrev-18087	574	13	[	[	X
inlawrev-18087	574	14	the	the	X
inlawrev-18087	574	15	]	]	X
inlawrev-18087	574	16	refund	refund	NOUN
inlawrev-18087	574	17	until	until	SCONJ
inlawrev-18087	574	18	it	it	PRON
inlawrev-18087	574	19	refund[ed	refund[ed	PROPN
inlawrev-18087	574	20	]	]	PUNCT
inlawrev-18087	574	21	the	the	DET
inlawrev-18087	574	22	money	money	NOUN
inlawrev-18087	574	23	to	to	ADP
inlawrev-18087	574	24	its	its	PRON
inlawrev-18087	574	25	customers	customer	NOUN
inlawrev-18087	574	26	.	.	PUNCT
inlawrev-18087	574	27	”244	”244	PROPN
inlawrev-18087	575	1	the	the	DET
inlawrev-18087	575	2	tax	tax	NOUN
inlawrev-18087	575	3	court	court	NOUN
inlawrev-18087	575	4	disagreed	disagree	VERB
inlawrev-18087	575	5	,	,	PUNCT
inlawrev-18087	575	6	specifically	specifically	ADV
inlawrev-18087	575	7	addressing	address	VERB
inlawrev-18087	575	8	the	the	DET
inlawrev-18087	575	9	difference	difference	NOUN
inlawrev-18087	575	10	between	between	ADP
inlawrev-18087	575	11	the	the	DET
inlawrev-18087	575	12	words	word	NOUN
inlawrev-18087	575	13	“	"	PUNCT
inlawrev-18087	575	14	unless	unless	SCONJ
inlawrev-18087	575	15	,	,	PUNCT
inlawrev-18087	575	16	”	"	PUNCT
inlawrev-18087	575	17	as	as	SCONJ
inlawrev-18087	575	18	appears	appear	VERB
inlawrev-18087	575	19	in	in	ADP
inlawrev-18087	575	20	the	the	DET
inlawrev-18087	575	21	statute	statute	NOUN
inlawrev-18087	575	22	,	,	PUNCT
inlawrev-18087	575	23	and	and	CCONJ
inlawrev-18087	575	24	“	"	PUNCT
inlawrev-18087	575	25	until	until	ADP
inlawrev-18087	575	26	.	.	PUNCT
inlawrev-18087	575	27	”245	”245	NOUN
inlawrev-18087	575	28	the	the	DET
inlawrev-18087	575	29	court	court	NOUN
inlawrev-18087	575	30	also	also	ADV
inlawrev-18087	575	31	indicated	indicate	VERB
inlawrev-18087	575	32	that	that	SCONJ
inlawrev-18087	575	33	indiana	indiana	PROPN
inlawrev-18087	575	34	code	code	PROPN
inlawrev-18087	575	35	section	section	NOUN
inlawrev-18087	575	36	6	6	NUM
inlawrev-18087	575	37	-	-	SYM
inlawrev-18087	575	38	8.1	8.1	NUM
inlawrev-18087	575	39	-	-	PUNCT
inlawrev-18087	575	40	9	9	NUM
inlawrev-18087	575	41	-	-	SYM
inlawrev-18087	575	42	1	1	NUM
inlawrev-18087	575	43	and	and	CCONJ
inlawrev-18087	575	44	section	section	NOUN
inlawrev-18087	575	45	6	6	NUM
inlawrev-18087	575	46	-	-	SYM
inlawrev-18087	575	47	8.1	8.1	NUM
inlawrev-18087	575	48	-	-	SYM
inlawrev-18087	575	49	92	92	NUM
inlawrev-18087	575	50	are	be	AUX
inlawrev-18087	575	51	the	the	DET
inlawrev-18087	575	52	proper	proper	ADJ
inlawrev-18087	575	53	statutes	statute	NOUN
inlawrev-18087	575	54	that	that	PRON
inlawrev-18087	575	55	address	address	VERB
inlawrev-18087	575	56	whether	whether	SCONJ
inlawrev-18087	575	57	a	a	DET
inlawrev-18087	575	58	retail	retail	ADJ
inlawrev-18087	575	59	merchant	merchant	NOUN
inlawrev-18087	575	60	is	be	AUX
inlawrev-18087	575	61	able	able	ADJ
inlawrev-18087	575	62	to	to	PART
inlawrev-18087	575	63	seek	seek	VERB
inlawrev-18087	575	64	a	a	DET
inlawrev-18087	575	65	sales	sale	NOUN
inlawrev-18087	575	66	tax	tax	NOUN
inlawrev-18087	575	67	refund	refund	NOUN
inlawrev-18087	575	68	,	,	PUNCT
inlawrev-18087	575	69	and	and	CCONJ
inlawrev-18087	575	70	not	not	PART
inlawrev-18087	575	71	section	section	NOUN
inlawrev-18087	575	72	6	6	NUM
inlawrev-18087	575	73	-	-	SYM
inlawrev-18087	575	74	2.5	2.5	NUM
inlawrev-18087	575	75	-	-	PUNCT
inlawrev-18087	575	76	6	6	NUM
inlawrev-18087	575	77	-	-	SYM
inlawrev-18087	575	78	14.1	14.1	NUM
inlawrev-18087	575	79	as	as	SCONJ
inlawrev-18087	575	80	the	the	DET
inlawrev-18087	575	81	department	department	NOUN
inlawrev-18087	575	82	asserted	assert	VERB
inlawrev-18087	575	83	in	in	ADP
inlawrev-18087	575	84	its	its	PRON
inlawrev-18087	575	85	motion.246	motion.246	PROPN
inlawrev-18087	575	86	therefore	therefore	ADV
inlawrev-18087	575	87	,	,	PUNCT
inlawrev-18087	575	88	the	the	DET
inlawrev-18087	575	89	court	court	NOUN
inlawrev-18087	575	90	determined	determine	VERB
inlawrev-18087	575	91	,	,	PUNCT
inlawrev-18087	575	92	under	under	ADP
inlawrev-18087	575	93	the	the	DET
inlawrev-18087	575	94	plain	plain	ADJ
inlawrev-18087	575	95	meaning	meaning	NOUN
inlawrev-18087	575	96	of	of	ADP
inlawrev-18087	575	97	section	section	NOUN
inlawrev-18087	575	98	6	6	NUM
inlawrev-18087	575	99	-	-	SYM
inlawrev-18087	575	100	2.5	2.5	NUM
inlawrev-18087	575	101	-	-	PUNCT
inlawrev-18087	575	102	6	6	NUM
inlawrev-18087	575	103	-	-	SYM
inlawrev-18087	575	104	14.1	14.1	NUM
inlawrev-18087	575	105	,	,	PUNCT
inlawrev-18087	575	106	fresenius	fresenius	PROPN
inlawrev-18087	575	107	could	could	AUX
inlawrev-18087	575	108	receive	receive	VERB
inlawrev-18087	575	109	the	the	DET
inlawrev-18087	575	110	refund	refund	NOUN
inlawrev-18087	575	111	only	only	ADV
inlawrev-18087	575	112	if	if	SCONJ
inlawrev-18087	575	113	it	it	PRON
inlawrev-18087	575	114	subsequently	subsequently	ADV
inlawrev-18087	575	115	returns	return	VERB
inlawrev-18087	575	116	the	the	DET
inlawrev-18087	575	117	money	money	NOUN
inlawrev-18087	575	118	to	to	ADP
inlawrev-18087	575	119	its	its	PRON
inlawrev-18087	575	120	customers.247	customers.247	NOUN
inlawrev-18087	575	121	finally	finally	ADV
inlawrev-18087	575	122	,	,	PUNCT
inlawrev-18087	575	123	the	the	DET
inlawrev-18087	575	124	tax	tax	NOUN
inlawrev-18087	575	125	court	court	NOUN
inlawrev-18087	575	126	held	hold	VERB
inlawrev-18087	575	127	that	that	SCONJ
inlawrev-18087	575	128	fresenius	fresenius	PROPN
inlawrev-18087	575	129	had	have	VERB
inlawrev-18087	575	130	“	"	PUNCT
inlawrev-18087	575	131	a	a	DET
inlawrev-18087	575	132	statutory	statutory	ADJ
inlawrev-18087	575	133	right	right	NOUN
inlawrev-18087	575	134	”	"	PUNCT
inlawrev-18087	575	135	to	to	PART
inlawrev-18087	575	136	bring	bring	VERB
inlawrev-18087	575	137	its	its	PRON
inlawrev-18087	575	138	appeal	appeal	NOUN
inlawrev-18087	575	139	without	without	ADP
inlawrev-18087	575	140	seeking	seek	VERB
inlawrev-18087	575	141	class	class	NOUN
inlawrev-18087	575	142	certification	certification	NOUN
inlawrev-18087	575	143	under	under	ADP
inlawrev-18087	575	144	trial	trial	NOUN
inlawrev-18087	575	145	rule	rule	NOUN
inlawrev-18087	575	146	23(c)(1).248	23(c)(1).248	NUM
inlawrev-18087	575	147	therefore	therefore	ADV
inlawrev-18087	575	148	,	,	PUNCT
inlawrev-18087	575	149	the	the	DET
inlawrev-18087	575	150	department	department	NOUN
inlawrev-18087	575	151	’s	’s	PART
inlawrev-18087	575	152	motion	motion	NOUN
inlawrev-18087	575	153	to	to	PART
inlawrev-18087	575	154	dismiss	dismiss	VERB
inlawrev-18087	575	155	was	be	AUX
inlawrev-18087	575	156	denied.249	denied.249	NOUN
inlawrev-18087	575	157	3	3	NUM
inlawrev-18087	575	158	.	.	PROPN
inlawrev-18087	575	159	wendt	wendt	PROPN
inlawrev-18087	575	160	llp	llp	PROPN
inlawrev-18087	575	161	v.	v.	PROPN
inlawrev-18087	575	162	indiana	indiana	PROPN
inlawrev-18087	575	163	department	department	PROPN
inlawrev-18087	575	164	of	of	ADP
inlawrev-18087	575	165	state	state	PROPN
inlawrev-18087	575	166	revenue.250	revenue.250	ADJ
inlawrev-18087	575	167	—	—	PUNCT
inlawrev-18087	575	168	wendt	wendt	PROPN
inlawrev-18087	575	169	llp	llp	PROPN
inlawrev-18087	575	170	is	be	AUX
inlawrev-18087	575	171	in	in	ADP
inlawrev-18087	575	172	the	the	DET
inlawrev-18087	575	173	business	business	NOUN
inlawrev-18087	575	174	of	of	ADP
inlawrev-18087	575	175	intrastate	intrastate	ADJ
inlawrev-18087	575	176	,	,	PUNCT
inlawrev-18087	575	177	interstate	interstate	ADJ
inlawrev-18087	575	178	,	,	PUNCT
inlawrev-18087	575	179	and	and	CCONJ
inlawrev-18087	575	180	international	international	ADJ
inlawrev-18087	575	181	relocation	relocation	NOUN
inlawrev-18087	575	182	of	of	ADP
inlawrev-18087	575	183	oversized	oversized	ADJ
inlawrev-18087	575	184	factory	factory	NOUN
inlawrev-18087	575	185	machinery.251	machinery.251	PROPN
inlawrev-18087	575	186	“	"	PUNCT
inlawrev-18087	575	187	in	in	ADP
inlawrev-18087	575	188	october	october	PROPN
inlawrev-18087	575	189	2004	2004	NUM
inlawrev-18087	575	190	,	,	PUNCT
inlawrev-18087	575	191	the	the	DET
inlawrev-18087	575	192	department	department	NOUN
inlawrev-18087	575	193	conducted	conduct	VERB
inlawrev-18087	575	194	a	a	DET
inlawrev-18087	575	195	sales	sale	NOUN
inlawrev-18087	575	196	tax	tax	NOUN
inlawrev-18087	575	197	audit	audit	NOUN
inlawrev-18087	575	198	of	of	ADP
inlawrev-18087	575	199	wendt	wendt	PROPN
inlawrev-18087	575	200	for	for	ADP
inlawrev-18087	575	201	the	the	DET
inlawrev-18087	575	202	2002	2002	NUM
inlawrev-18087	575	203	[	[	X
inlawrev-18087	575	204	to	to	ADP
inlawrev-18087	575	205	]	]	PUNCT
inlawrev-18087	575	206	2004	2004	NUM
inlawrev-18087	575	207	tax	tax	NOUN
inlawrev-18087	575	208	years	year	NOUN
inlawrev-18087	575	209	.	.	PUNCT
inlawrev-18087	575	210	”252	”252	PROPN
inlawrev-18087	576	1	during	during	ADP
inlawrev-18087	576	2	the	the	DET
inlawrev-18087	576	3	audit	audit	NOUN
inlawrev-18087	576	4	,	,	PUNCT
inlawrev-18087	576	5	wendt	wendt	PROPN
inlawrev-18087	576	6	filed	file	VERB
inlawrev-18087	576	7	two	two	NUM
inlawrev-18087	576	8	refund	refund	NOUN
inlawrev-18087	576	9	claims	claim	NOUN
inlawrev-18087	576	10	to	to	PART
inlawrev-18087	576	11	recover	recover	VERB
inlawrev-18087	576	12	sales	sale	NOUN
inlawrev-18087	576	13	and	and	CCONJ
inlawrev-18087	576	14	use	use	VERB
inlawrev-18087	576	15	tax	tax	NOUN
inlawrev-18087	576	16	submitted	submit	VERB
inlawrev-18087	576	17	between	between	ADP
inlawrev-18087	576	18	the	the	DET
inlawrev-18087	576	19	2001	2001	NUM
inlawrev-18087	576	20	and	and	CCONJ
inlawrev-18087	576	21	2004	2004	NUM
inlawrev-18087	576	22	tax	tax	NOUN
inlawrev-18087	576	23	years	year	NOUN
inlawrev-18087	576	24	,	,	PUNCT
inlawrev-18087	576	25	pursuant	pursuant	ADJ
inlawrev-18087	576	26	to	to	ADP
inlawrev-18087	576	27	indiana	indiana	PROPN
inlawrev-18087	576	28	’s	’s	PART
inlawrev-18087	576	29	public	public	ADJ
inlawrev-18087	576	30	transportation	transportation	NOUN
inlawrev-18087	576	31	sales	sale	NOUN
inlawrev-18087	576	32	and	and	CCONJ
inlawrev-18087	576	33	use	use	VERB
inlawrev-18087	576	34	tax	tax	NOUN
inlawrev-18087	576	35	exemption	exemption	NOUN
inlawrev-18087	576	36	to	to	ADP
inlawrev-18087	576	37	purchases	purchase	NOUN
inlawrev-18087	576	38	of	of	ADP
inlawrev-18087	576	39	a	a	DET
inlawrev-18087	576	40	licensed	licensed	ADJ
inlawrev-18087	576	41	common	common	ADJ
inlawrev-18087	576	42	carrier.253	carrier.253	NOUN
inlawrev-18087	576	43	the	the	DET
inlawrev-18087	576	44	audit	audit	NOUN
inlawrev-18087	576	45	determined	determine	VERB
inlawrev-18087	576	46	“	"	PUNCT
inlawrev-18087	576	47	that	that	SCONJ
inlawrev-18087	576	48	some	some	PRON
inlawrev-18087	576	49	of	of	ADP
inlawrev-18087	576	50	wendt	wendt	PROPN
inlawrev-18087	576	51	’s	’s	PART
inlawrev-18087	576	52	purchases	purchase	NOUN
inlawrev-18087	576	53	were	be	AUX
inlawrev-18087	576	54	completely	completely	ADV
inlawrev-18087	576	55	exempt	exempt	ADJ
inlawrev-18087	576	56	,	,	PUNCT
inlawrev-18087	576	57	but	but	CCONJ
inlawrev-18087	576	58	others	other	NOUN
inlawrev-18087	576	59	were	be	AUX
inlawrev-18087	576	60	either	either	ADV
inlawrev-18087	576	61	partially	partially	ADV
inlawrev-18087	576	62	or	or	CCONJ
inlawrev-18087	576	63	fully	fully	ADV
inlawrev-18087	576	64	taxable	taxable	ADJ
inlawrev-18087	576	65	.	.	PUNCT
inlawrev-18087	576	66	”254	”254	PUNCT
inlawrev-18087	576	67	accordingly	accordingly	ADV
inlawrev-18087	576	68	,	,	PUNCT
inlawrev-18087	576	69	the	the	DET
inlawrev-18087	576	70	department	department	NOUN
inlawrev-18087	576	71	denied	deny	VERB
inlawrev-18087	576	72	wendt	wendt	PROPN
inlawrev-18087	576	73	’s	’s	PART
inlawrev-18087	576	74	refund	refund	PROPN
inlawrev-18087	576	75	240	240	NUM
inlawrev-18087	576	76	.	.	PUNCT
inlawrev-18087	577	1	i	i	PRON
inlawrev-18087	577	2	d.	d.	PROPN
inlawrev-18087	577	3	at	at	ADP
inlawrev-18087	577	4	803	803	NUM
inlawrev-18087	577	5	(	(	PUNCT
inlawrev-18087	577	6	citing	cite	VERB
inlawrev-18087	577	7	ind	ind	NOUN
inlawrev-18087	577	8	.	.	PUNCT
inlawrev-18087	578	1	code	code	PROPN
inlawrev-18087	578	2	§	§	PROPN
inlawrev-18087	578	3	6	6	NUM
inlawrev-18087	578	4	-	-	SYM
inlawrev-18087	578	5	8.1	8.1	NUM
inlawrev-18087	578	6	-	-	PUNCT
inlawrev-18087	578	7	3	3	NUM
inlawrev-18087	578	8	-	-	SYM
inlawrev-18087	578	9	1	1	NUM
inlawrev-18087	578	10	(	(	PUNCT
inlawrev-18087	578	11	2013	2013	NUM
inlawrev-18087	578	12	)	)	PUNCT
inlawrev-18087	578	13	)	)	PUNCT
inlawrev-18087	578	14	.	.	PUNCT
inlawrev-18087	579	1	241	241	X
inlawrev-18087	579	2	.	.	PUNCT
inlawrev-18087	580	1	i	i	PRON
inlawrev-18087	580	2	d.	d.	PROPN
inlawrev-18087	580	3	at	at	ADP
inlawrev-18087	580	4	804	804	NUM
inlawrev-18087	580	5	.	.	PUNCT
inlawrev-18087	580	6	242	242	NUM
inlawrev-18087	580	7	.	.	PUNCT
inlawrev-18087	581	1	i	i	PRON
inlawrev-18087	581	2	d.	d.	PROPN
inlawrev-18087	581	3	(	(	PUNCT
inlawrev-18087	581	4	citing	cite	VERB
inlawrev-18087	581	5	ind	ind	NOUN
inlawrev-18087	581	6	.	.	PUNCT
inlawrev-18087	582	1	code	code	PROPN
inlawrev-18087	582	2	§	§	PROPN
inlawrev-18087	582	3	6	6	NUM
inlawrev-18087	582	4	-	-	SYM
inlawrev-18087	582	5	2.5	2.5	NUM
inlawrev-18087	582	6	-	-	PUNCT
inlawrev-18087	582	7	6	6	NUM
inlawrev-18087	582	8	-	-	NUM
inlawrev-18087	582	9	14.1	14.1	NUM
inlawrev-18087	582	10	(	(	PUNCT
inlawrev-18087	582	11	2013	2013	NUM
inlawrev-18087	582	12	)	)	PUNCT
inlawrev-18087	582	13	)	)	PUNCT
inlawrev-18087	582	14	.	.	PUNCT
inlawrev-18087	583	1	243	243	NUM
inlawrev-18087	583	2	.	.	PUNCT
inlawrev-18087	584	1	i	i	PRON
inlawrev-18087	584	2	d.	d.	PROPN
inlawrev-18087	584	3	at	at	ADP
inlawrev-18087	584	4	805	805	NUM
inlawrev-18087	584	5	(	(	PUNCT
inlawrev-18087	584	6	quoting	quote	VERB
inlawrev-18087	584	7	ind	ind	PROPN
inlawrev-18087	584	8	.	.	PUNCT
inlawrev-18087	585	1	code	code	PROPN
inlawrev-18087	585	2	§	§	PROPN
inlawrev-18087	585	3	6	6	NUM
inlawrev-18087	585	4	-	-	SYM
inlawrev-18087	585	5	2.5	2.5	NUM
inlawrev-18087	585	6	-	-	PUNCT
inlawrev-18087	585	7	6	6	NUM
inlawrev-18087	585	8	-	-	NUM
inlawrev-18087	585	9	14.1	14.1	NUM
inlawrev-18087	585	10	(	(	PUNCT
inlawrev-18087	585	11	2013	2013	NUM
inlawrev-18087	585	12	)	)	PUNCT
inlawrev-18087	585	13	)	)	PUNCT
inlawrev-18087	586	1	(	(	PUNCT
inlawrev-18087	586	2	internal	internal	ADJ
inlawrev-18087	586	3	quotation	quotation	NOUN
inlawrev-18087	586	4	marks	mark	NOUN
inlawrev-18087	586	5	omitted	omit	VERB
inlawrev-18087	586	6	)	)	PUNCT
inlawrev-18087	586	7	.	.	PUNCT
inlawrev-18087	587	1	244	244	NUM
inlawrev-18087	587	2	.	.	PUNCT
inlawrev-18087	588	1	i	i	PRON
inlawrev-18087	588	2	d.	d.	PROPN
inlawrev-18087	588	3	at	at	ADP
inlawrev-18087	588	4	804	804	NUM
inlawrev-18087	588	5	.	.	PUNCT
inlawrev-18087	589	1	245	245	NUM
inlawrev-18087	589	2	.	.	PUNCT
inlawrev-18087	590	1	i	i	PRON
inlawrev-18087	590	2	d.	d.	PROPN
inlawrev-18087	590	3	(	(	PUNCT
inlawrev-18087	590	4	citing	cite	VERB
inlawrev-18087	590	5	ind	ind	NOUN
inlawrev-18087	590	6	.	.	PUNCT
inlawrev-18087	591	1	code	code	PROPN
inlawrev-18087	591	2	§	§	PROPN
inlawrev-18087	591	3	6	6	NUM
inlawrev-18087	591	4	-	-	SYM
inlawrev-18087	591	5	2.5	2.5	NUM
inlawrev-18087	591	6	-	-	PUNCT
inlawrev-18087	591	7	6	6	NUM
inlawrev-18087	591	8	-	-	PUNCT
inlawrev-18087	591	9	14	14	NUM
inlawrev-18087	591	10	-	-	SYM
inlawrev-18087	591	11	1	1	NUM
inlawrev-18087	591	12	(	(	PUNCT
inlawrev-18087	591	13	2004	2004	NUM
inlawrev-18087	591	14	)	)	PUNCT
inlawrev-18087	591	15	)	)	PUNCT
inlawrev-18087	591	16	.	.	PUNCT
inlawrev-18087	592	1	246	246	NUM
inlawrev-18087	592	2	.	.	PUNCT
inlawrev-18087	593	1	i	i	PRON
inlawrev-18087	593	2	d.	d.	PROPN
inlawrev-18087	593	3	(	(	PUNCT
inlawrev-18087	593	4	citing	cite	VERB
inlawrev-18087	593	5	ind	ind	NOUN
inlawrev-18087	593	6	.	.	PUNCT
inlawrev-18087	594	1	code	code	PROPN
inlawrev-18087	594	2	§	§	PROPN
inlawrev-18087	594	3	§	§	PROPN
inlawrev-18087	594	4	6	6	NUM
inlawrev-18087	594	5	-	-	SYM
inlawrev-18087	594	6	8.1	8.1	NUM
inlawrev-18087	594	7	-	-	PUNCT
inlawrev-18087	594	8	9	9	NUM
inlawrev-18087	594	9	-	-	SYM
inlawrev-18087	594	10	1	1	NUM
inlawrev-18087	594	11	,	,	PUNCT
inlawrev-18087	594	12	6	6	NUM
inlawrev-18087	594	13	-	-	SYM
inlawrev-18087	594	14	8.1	8.1	NUM
inlawrev-18087	594	15	-	-	PUNCT
inlawrev-18087	594	16	9	9	NUM
inlawrev-18087	594	17	-	-	SYM
inlawrev-18087	594	18	2	2	NUM
inlawrev-18087	594	19	(	(	PUNCT
inlawrev-18087	594	20	2013	2013	NUM
inlawrev-18087	594	21	)	)	PUNCT
inlawrev-18087	594	22	)	)	PUNCT
inlawrev-18087	594	23	.	.	PUNCT
inlawrev-18087	595	1	“	"	PUNCT
inlawrev-18087	595	2	the	the	DET
inlawrev-18087	595	3	general	general	ADJ
inlawrev-18087	595	4	assembly	assembly	NOUN
inlawrev-18087	595	5	placed	place	VERB
inlawrev-18087	595	6	the	the	DET
inlawrev-18087	595	7	general	general	ADJ
inlawrev-18087	595	8	framework	framework	NOUN
inlawrev-18087	595	9	by	by	ADP
inlawrev-18087	595	10	which	which	PRON
inlawrev-18087	595	11	a	a	DET
inlawrev-18087	595	12	retail	retail	ADJ
inlawrev-18087	595	13	merchant	merchant	NOUN
inlawrev-18087	595	14	is	be	AUX
inlawrev-18087	595	15	able	able	ADJ
inlawrev-18087	595	16	to	to	PART
inlawrev-18087	595	17	seek	seek	VERB
inlawrev-18087	595	18	a	a	DET
inlawrev-18087	595	19	sales	sale	NOUN
inlawrev-18087	595	20	tax	tax	NOUN
inlawrev-18087	595	21	refund	refund	NOUN
inlawrev-18087	595	22	in	in	ADP
inlawrev-18087	595	23	indiana	indiana	PROPN
inlawrev-18087	595	24	code	code	PROPN
inlawrev-18087	596	1	[	[	X
inlawrev-18087	596	2	section	section	NOUN
inlawrev-18087	596	3	]	]	PUNCT
inlawrev-18087	596	4	6	6	NUM
inlawrev-18087	596	5	-	-	SYM
inlawrev-18087	596	6	8.1	8.1	NUM
inlawrev-18087	596	7	-	-	PUNCT
inlawrev-18087	596	8	9	9	NUM
inlawrev-18087	596	9	-	-	SYM
inlawrev-18087	596	10	1	1	NUM
inlawrev-18087	596	11	and	and	CCONJ
inlawrev-18087	596	12	[	[	X
inlawrev-18087	596	13	section	section	NOUN
inlawrev-18087	596	14	]	]	PUNCT
inlawrev-18087	596	15	6	6	NUM
inlawrev-18087	596	16	-	-	SYM
inlawrev-18087	596	17	8.1	8.1	NUM
inlawrev-18087	596	18	-	-	PUNCT
inlawrev-18087	596	19	9	9	NUM
inlawrev-18087	596	20	-	-	SYM
inlawrev-18087	596	21	2	2	NUM
inlawrev-18087	596	22	.	.	PUNCT
inlawrev-18087	596	23	”	"	PUNCT
inlawrev-18087	597	1	i	i	PRON
inlawrev-18087	597	2	d.	d.	PROPN
inlawrev-18087	597	3	247	247	NUM
inlawrev-18087	597	4	.	.	PUNCT
inlawrev-18087	598	1	i	i	PRON
inlawrev-18087	598	2	d.	d.	PROPN
inlawrev-18087	598	3	248	248	NUM
inlawrev-18087	598	4	.	.	PUNCT
inlawrev-18087	599	1	i	i	PRON
inlawrev-18087	599	2	d.	d.	PROPN
inlawrev-18087	599	3	at	at	ADP
inlawrev-18087	599	4	805	805	NUM
inlawrev-18087	599	5	-	-	SYM
inlawrev-18087	599	6	06	06	NUM
inlawrev-18087	599	7	.	.	PUNCT
inlawrev-18087	600	1	249	249	NUM
inlawrev-18087	600	2	.	.	PUNCT
inlawrev-18087	601	1	i	i	PRON
inlawrev-18087	601	2	d.	d.	PROPN
inlawrev-18087	601	3	at	at	ADP
inlawrev-18087	601	4	806	806	NUM
inlawrev-18087	601	5	.	.	PUNCT
inlawrev-18087	602	1	250	250	NUM
inlawrev-18087	602	2	.	.	X
inlawrev-18087	603	1	977	977	NUM
inlawrev-18087	603	2	n.e.2d	n.e.2d	NOUN
inlawrev-18087	603	3	480	480	NUM
inlawrev-18087	603	4	(	(	PUNCT
inlawrev-18087	603	5	ind	ind	NOUN
inlawrev-18087	603	6	.	.	PUNCT
inlawrev-18087	604	1	t.c	t.c	PROPN
inlawrev-18087	604	2	.	.	PROPN
inlawrev-18087	604	3	2012	2012	NUM
inlawrev-18087	604	4	)	)	PUNCT
inlawrev-18087	604	5	.	.	PUNCT
inlawrev-18087	605	1	251	251	NUM
inlawrev-18087	605	2	.	.	PUNCT
inlawrev-18087	606	1	i	i	PRON
inlawrev-18087	606	2	d.	d.	PROPN
inlawrev-18087	606	3	at	at	ADP
inlawrev-18087	606	4	481	481	NUM
inlawrev-18087	606	5	.	.	PUNCT
inlawrev-18087	607	1	252	252	NUM
inlawrev-18087	607	2	.	.	PUNCT
inlawrev-18087	608	1	i	i	PRON
inlawrev-18087	608	2	d.	d.	PROPN
inlawrev-18087	608	3	at	at	ADP
inlawrev-18087	608	4	482	482	NUM
inlawrev-18087	608	5	.	.	PROPN
inlawrev-18087	608	6	253	253	NUM
inlawrev-18087	608	7	.	.	PUNCT
inlawrev-18087	609	1	i	i	PRON
inlawrev-18087	609	2	d.	d.	PROPN
inlawrev-18087	609	3	at	at	ADP
inlawrev-18087	609	4	482	482	NUM
inlawrev-18087	609	5	-	-	SYM
inlawrev-18087	609	6	84	84	NUM
inlawrev-18087	609	7	(	(	PUNCT
inlawrev-18087	609	8	citing	cite	VERB
inlawrev-18087	609	9	ind	ind	NOUN
inlawrev-18087	609	10	.	.	PUNCT
inlawrev-18087	610	1	code	code	PROPN
inlawrev-18087	610	2	§	§	PROPN
inlawrev-18087	610	3	6	6	NUM
inlawrev-18087	610	4	-	-	SYM
inlawrev-18087	610	5	2.5	2.5	NUM
inlawrev-18087	610	6	-	-	PUNCT
inlawrev-18087	610	7	5	5	NUM
inlawrev-18087	610	8	-	-	SYM
inlawrev-18087	610	9	27	27	NUM
inlawrev-18087	610	10	(	(	PUNCT
inlawrev-18087	610	11	2013	2013	NUM
inlawrev-18087	610	12	)	)	PUNCT
inlawrev-18087	610	13	)	)	PUNCT
inlawrev-18087	610	14	.	.	PUNCT
inlawrev-18087	611	1	254	254	NUM
inlawrev-18087	611	2	.	.	PUNCT
inlawrev-18087	612	1	i	i	PRON
inlawrev-18087	612	2	d.	d.	PROPN
inlawrev-18087	612	3	at	at	ADP
inlawrev-18087	612	4	482	482	NUM
inlawrev-18087	612	5	-	-	SYM
inlawrev-18087	612	6	83	83	NUM
inlawrev-18087	612	7	.	.	PUNCT
inlawrev-18087	613	1	1256	1256	NUM
inlawrev-18087	613	2	indiana	indiana	PROPN
inlawrev-18087	613	3	law	law	PROPN
inlawrev-18087	613	4	review	review	NOUN
inlawrev-18087	614	1	[	[	X
inlawrev-18087	614	2	vol	vol	NOUN
inlawrev-18087	614	3	.	.	PUNCT
inlawrev-18087	615	1	46:1235	46:1235	PRON
inlawrev-18087	615	2	claims	claim	NOUN
inlawrev-18087	615	3	“	"	PUNCT
inlawrev-18087	615	4	and	and	CCONJ
inlawrev-18087	615	5	issued	issue	VERB
inlawrev-18087	615	6	proposed	propose	VERB
inlawrev-18087	615	7	assessments	assessment	NOUN
inlawrev-18087	615	8	.	.	PUNCT
inlawrev-18087	616	1	”255	”255	DET
inlawrev-18087	616	2	wendt	wendt	PROPN
inlawrev-18087	616	3	challenged	challenge	VERB
inlawrev-18087	616	4	the	the	DET
inlawrev-18087	616	5	refund	refund	NOUN
inlawrev-18087	616	6	claim	claim	NOUN
inlawrev-18087	616	7	denials	denial	NOUN
inlawrev-18087	616	8	and	and	CCONJ
inlawrev-18087	616	9	the	the	DET
inlawrev-18087	616	10	assessments	assessment	NOUN
inlawrev-18087	616	11	,	,	PUNCT
inlawrev-18087	616	12	but	but	CCONJ
inlawrev-18087	616	13	the	the	DET
inlawrev-18087	616	14	department	department	NOUN
inlawrev-18087	616	15	denied	deny	VERB
inlawrev-18087	616	16	both.256	both.256	PROPN
inlawrev-18087	616	17	wendt	wendt	PROPN
inlawrev-18087	616	18	appealed	appeal	VERB
inlawrev-18087	616	19	to	to	ADP
inlawrev-18087	616	20	the	the	DET
inlawrev-18087	616	21	tax	tax	NOUN
inlawrev-18087	616	22	court.257	court.257	NOUN
inlawrev-18087	616	23	on	on	ADP
inlawrev-18087	616	24	appeal	appeal	NOUN
inlawrev-18087	616	25	,	,	PUNCT
inlawrev-18087	616	26	the	the	DET
inlawrev-18087	616	27	sole	sole	ADJ
inlawrev-18087	616	28	issue	issue	NOUN
inlawrev-18087	616	29	was	be	AUX
inlawrev-18087	616	30	whether	whether	SCONJ
inlawrev-18087	616	31	wendt	wendt	PROPN
inlawrev-18087	616	32	’s	’s	PART
inlawrev-18087	616	33	purchases	purchase	NOUN
inlawrev-18087	616	34	were	be	AUX
inlawrev-18087	616	35	predominantly	predominantly	ADV
inlawrev-18087	616	36	used	use	VERB
inlawrev-18087	616	37	“	"	PUNCT
inlawrev-18087	616	38	in	in	ADP
inlawrev-18087	616	39	providing	provide	VERB
inlawrev-18087	616	40	public	public	ADJ
inlawrev-18087	616	41	transportation	transportation	NOUN
inlawrev-18087	617	1	[	[	X
inlawrev-18087	617	2	,	,	PUNCT
inlawrev-18087	617	3	]	]	X
inlawrev-18087	617	4	”	"	PUNCT
inlawrev-18087	617	5	making	make	VERB
inlawrev-18087	617	6	them	they	PRON
inlawrev-18087	617	7	exempt	exempt	ADJ
inlawrev-18087	617	8	under	under	ADP
inlawrev-18087	617	9	the	the	DET
inlawrev-18087	617	10	public	public	ADJ
inlawrev-18087	617	11	transportation	transportation	NOUN
inlawrev-18087	617	12	exemption.258	exemption.258	NOUN
inlawrev-18087	617	13	the	the	DET
inlawrev-18087	617	14	tax	tax	NOUN
inlawrev-18087	617	15	court	court	NOUN
inlawrev-18087	617	16	described	describe	VERB
inlawrev-18087	617	17	wendt	wendt	PROPN
inlawrev-18087	617	18	’s	’s	PART
inlawrev-18087	617	19	services	service	NOUN
inlawrev-18087	617	20	“	"	PUNCT
inlawrev-18087	617	21	in	in	ADP
inlawrev-18087	617	22	four	four	NUM
inlawrev-18087	617	23	operational	operational	ADJ
inlawrev-18087	617	24	phases	phase	NOUN
inlawrev-18087	617	25	”	"	PUNCT
inlawrev-18087	617	26	:	:	PUNCT
inlawrev-18087	617	27	project	project	NOUN
inlawrev-18087	617	28	planning	planning	NOUN
inlawrev-18087	617	29	,	,	PUNCT
inlawrev-18087	617	30	pre	pre	ADJ
inlawrev-18087	617	31	-	-	ADJ
inlawrev-18087	617	32	transport	transport	ADJ
inlawrev-18087	617	33	preparations	preparation	NOUN
inlawrev-18087	617	34	,	,	PUNCT
inlawrev-18087	617	35	transportation	transportation	NOUN
inlawrev-18087	617	36	,	,	PUNCT
inlawrev-18087	617	37	and	and	CCONJ
inlawrev-18087	617	38	reassembly.259	reassembly.259	PROPN
inlawrev-18087	617	39	“	"	PUNCT
inlawrev-18087	617	40	wendt	wendt	PROPN
inlawrev-18087	617	41	also	also	ADV
inlawrev-18087	617	42	provided	provide	VERB
inlawrev-18087	617	43	several	several	ADJ
inlawrev-18087	617	44	optional	optional	ADJ
inlawrev-18087	617	45	services	service	NOUN
inlawrev-18087	617	46	such	such	ADJ
inlawrev-18087	617	47	as	as	ADP
inlawrev-18087	617	48	warehouse	warehouse	NOUN
inlawrev-18087	617	49	storage	storage	NOUN
inlawrev-18087	617	50	.	.	PUNCT
inlawrev-18087	617	51	”260	”260	PUNCT
inlawrev-18087	618	1	the	the	DET
inlawrev-18087	618	2	tax	tax	NOUN
inlawrev-18087	618	3	court	court	NOUN
inlawrev-18087	618	4	explained	explain	VERB
inlawrev-18087	618	5	that	that	SCONJ
inlawrev-18087	618	6	,	,	PUNCT
inlawrev-18087	618	7	to	to	PART
inlawrev-18087	618	8	be	be	AUX
inlawrev-18087	618	9	exempt	exempt	ADJ
inlawrev-18087	618	10	,	,	PUNCT
inlawrev-18087	618	11	the	the	DET
inlawrev-18087	618	12	tangible	tangible	ADJ
inlawrev-18087	618	13	personal	personal	ADJ
inlawrev-18087	618	14	property	property	NOUN
inlawrev-18087	618	15	purchased	purchase	VERB
inlawrev-18087	618	16	must	must	AUX
inlawrev-18087	618	17	be	be	AUX
inlawrev-18087	618	18	(	(	PUNCT
inlawrev-18087	618	19	1	1	X
inlawrev-18087	618	20	)	)	PUNCT
inlawrev-18087	618	21	directly	directly	ADV
inlawrev-18087	618	22	used	use	VERB
inlawrev-18087	618	23	as	as	ADP
inlawrev-18087	618	24	a	a	DET
inlawrev-18087	618	25	part	part	NOUN
inlawrev-18087	618	26	of	of	ADP
inlawrev-18087	618	27	the	the	DET
inlawrev-18087	618	28	transportation	transportation	NOUN
inlawrev-18087	618	29	;	;	PUNCT
inlawrev-18087	618	30	(	(	PUNCT
inlawrev-18087	618	31	2	2	X
inlawrev-18087	618	32	)	)	PUNCT
inlawrev-18087	618	33	“	"	PUNCT
inlawrev-18087	618	34	used	use	VERB
inlawrev-18087	618	35	within	within	ADP
inlawrev-18087	618	36	a	a	DET
inlawrev-18087	618	37	taxpayer	taxpayer	NOUN
inlawrev-18087	618	38	’s	’s	PART
inlawrev-18087	618	39	continuous	continuous	ADJ
inlawrev-18087	618	40	process	process	NOUN
inlawrev-18087	618	41	of	of	ADP
inlawrev-18087	618	42	furnishing	furnish	VERB
inlawrev-18087	618	43	public	public	ADJ
inlawrev-18087	618	44	transportation	transportation	NOUN
inlawrev-18087	618	45	”	"	PUNCT
inlawrev-18087	618	46	;	;	PUNCT
inlawrev-18087	618	47	or	or	CCONJ
inlawrev-18087	618	48	(	(	PUNCT
inlawrev-18087	618	49	3	3	X
inlawrev-18087	618	50	)	)	PUNCT
inlawrev-18087	618	51	predominantly	predominantly	ADV
inlawrev-18087	618	52	used	use	VERB
inlawrev-18087	618	53	in	in	ADP
inlawrev-18087	618	54	public	public	ADJ
inlawrev-18087	618	55	transportation.261	transportation.261	PROPN
inlawrev-18087	618	56	wendt	wendt	PROPN
inlawrev-18087	618	57	claimed	claim	VERB
inlawrev-18087	618	58	the	the	DET
inlawrev-18087	618	59	tangible	tangible	ADJ
inlawrev-18087	618	60	personal	personal	ADJ
inlawrev-18087	618	61	property	property	NOUN
inlawrev-18087	618	62	was	be	AUX
inlawrev-18087	618	63	exempt	exempt	ADJ
inlawrev-18087	618	64	because	because	SCONJ
inlawrev-18087	618	65	it	it	PRON
inlawrev-18087	618	66	was	be	AUX
inlawrev-18087	618	67	predominantly	predominantly	ADV
inlawrev-18087	618	68	used	use	VERB
inlawrev-18087	618	69	in	in	ADP
inlawrev-18087	618	70	public	public	ADJ
inlawrev-18087	618	71	transportation	transportation	NOUN
inlawrev-18087	618	72	,	,	PUNCT
inlawrev-18087	618	73	but	but	CCONJ
inlawrev-18087	618	74	the	the	DET
inlawrev-18087	618	75	department	department	NOUN
inlawrev-18087	618	76	asserted	assert	VERB
inlawrev-18087	618	77	that	that	SCONJ
inlawrev-18087	618	78	none	none	NOUN
inlawrev-18087	618	79	of	of	ADP
inlawrev-18087	618	80	the	the	DET
inlawrev-18087	618	81	property	property	NOUN
inlawrev-18087	618	82	is	be	AUX
inlawrev-18087	618	83	exempt	exempt	ADJ
inlawrev-18087	618	84	because	because	SCONJ
inlawrev-18087	618	85	it	it	PRON
inlawrev-18087	618	86	was	be	AUX
inlawrev-18087	618	87	not	not	PART
inlawrev-18087	618	88	directly	directly	ADV
inlawrev-18087	618	89	used	use	VERB
inlawrev-18087	618	90	to	to	PART
inlawrev-18087	618	91	furnish	furnish	VERB
inlawrev-18087	618	92	public	public	ADJ
inlawrev-18087	618	93	transportation.262	transportation.262	NOUN
inlawrev-18087	618	94	to	to	PART
inlawrev-18087	618	95	determine	determine	VERB
inlawrev-18087	618	96	whether	whether	SCONJ
inlawrev-18087	618	97	the	the	DET
inlawrev-18087	618	98	personal	personal	ADJ
inlawrev-18087	618	99	property	property	NOUN
inlawrev-18087	618	100	was	be	AUX
inlawrev-18087	618	101	exempt	exempt	ADJ
inlawrev-18087	618	102	,	,	PUNCT
inlawrev-18087	618	103	the	the	DET
inlawrev-18087	618	104	tax	tax	NOUN
inlawrev-18087	618	105	court	court	NOUN
inlawrev-18087	618	106	addressed	address	VERB
inlawrev-18087	618	107	each	each	PRON
inlawrev-18087	618	108	of	of	ADP
inlawrev-18087	618	109	wendt	wendt	PROPN
inlawrev-18087	618	110	’s	’s	PART
inlawrev-18087	618	111	operational	operational	ADJ
inlawrev-18087	618	112	phases	phase	NOUN
inlawrev-18087	618	113	separately.263	separately.263	ADV
inlawrev-18087	618	114	in	in	ADP
inlawrev-18087	618	115	the	the	DET
inlawrev-18087	618	116	project	project	NOUN
inlawrev-18087	618	117	-	-	PUNCT
inlawrev-18087	618	118	planning	planning	NOUN
inlawrev-18087	618	119	phase	phase	NOUN
inlawrev-18087	618	120	,	,	PUNCT
inlawrev-18087	618	121	wendt	wendt	PROPN
inlawrev-18087	618	122	prepared	prepare	VERB
inlawrev-18087	618	123	estimates	estimate	NOUN
inlawrev-18087	618	124	for	for	ADP
inlawrev-18087	618	125	potential	potential	ADJ
inlawrev-18087	618	126	customers	customer	NOUN
inlawrev-18087	618	127	,	,	PUNCT
inlawrev-18087	618	128	planned	plan	VERB
inlawrev-18087	618	129	transportation	transportation	NOUN
inlawrev-18087	618	130	routes	route	NOUN
inlawrev-18087	618	131	,	,	PUNCT
inlawrev-18087	618	132	and	and	CCONJ
inlawrev-18087	618	133	obtained	obtain	VERB
inlawrev-18087	618	134	travel	travel	NOUN
inlawrev-18087	618	135	permits.264	permits.264	NOUN
inlawrev-18087	618	136	the	the	DET
inlawrev-18087	618	137	tax	tax	NOUN
inlawrev-18087	618	138	court	court	NOUN
inlawrev-18087	618	139	found	find	VERB
inlawrev-18087	618	140	that	that	SCONJ
inlawrev-18087	618	141	preparing	prepare	VERB
inlawrev-18087	618	142	estimates	estimate	NOUN
inlawrev-18087	618	143	is	be	AUX
inlawrev-18087	618	144	not	not	PART
inlawrev-18087	618	145	an	an	DET
inlawrev-18087	618	146	integral	integral	ADJ
inlawrev-18087	618	147	part	part	NOUN
inlawrev-18087	618	148	of	of	ADP
inlawrev-18087	618	149	wendt	wendt	PROPN
inlawrev-18087	618	150	’s	’s	PART
inlawrev-18087	618	151	public	public	ADJ
inlawrev-18087	618	152	transportation	transportation	NOUN
inlawrev-18087	618	153	and	and	CCONJ
inlawrev-18087	618	154	,	,	PUNCT
inlawrev-18087	618	155	therefore	therefore	ADV
inlawrev-18087	618	156	,	,	PUNCT
inlawrev-18087	618	157	property	property	NOUN
inlawrev-18087	618	158	used	use	VERB
inlawrev-18087	618	159	to	to	PART
inlawrev-18087	618	160	prepare	prepare	VERB
inlawrev-18087	618	161	estimates	estimate	NOUN
inlawrev-18087	618	162	was	be	AUX
inlawrev-18087	618	163	not	not	PART
inlawrev-18087	618	164	exempt.265	exempt.265	NOUN
inlawrev-18087	618	165	however	however	ADV
inlawrev-18087	618	166	,	,	PUNCT
inlawrev-18087	618	167	planning	plan	VERB
inlawrev-18087	618	168	transportation	transportation	NOUN
inlawrev-18087	618	169	routes	route	NOUN
inlawrev-18087	618	170	and	and	CCONJ
inlawrev-18087	618	171	obtaining	obtain	VERB
inlawrev-18087	618	172	travel	travel	NOUN
inlawrev-18087	618	173	permits	permit	NOUN
inlawrev-18087	618	174	were	be	AUX
inlawrev-18087	618	175	determined	determine	VERB
inlawrev-18087	618	176	to	to	PART
inlawrev-18087	618	177	be	be	AUX
inlawrev-18087	618	178	necessary	necessary	ADJ
inlawrev-18087	618	179	and	and	CCONJ
inlawrev-18087	618	180	integral	integral	ADJ
inlawrev-18087	618	181	to	to	AUX
inlawrev-18087	618	182	wendt	wendt	PROPN
inlawrev-18087	618	183	’s	’s	PART
inlawrev-18087	618	184	public	public	ADJ
inlawrev-18087	618	185	transportation	transportation	NOUN
inlawrev-18087	618	186	process.266	process.266	NOUN
inlawrev-18087	618	187	therefore	therefore	ADV
inlawrev-18087	618	188	,	,	PUNCT
inlawrev-18087	618	189	property	property	NOUN
inlawrev-18087	618	190	used	use	VERB
inlawrev-18087	618	191	in	in	ADP
inlawrev-18087	618	192	planning	planning	NOUN
inlawrev-18087	618	193	routes	route	NOUN
inlawrev-18087	618	194	and	and	CCONJ
inlawrev-18087	618	195	obtaining	obtain	VERB
inlawrev-18087	618	196	permits	permit	NOUN
inlawrev-18087	618	197	was	be	AUX
inlawrev-18087	618	198	exempt.267	exempt.267	NOUN
inlawrev-18087	618	199	in	in	ADP
inlawrev-18087	618	200	the	the	DET
inlawrev-18087	618	201	pre	pre	ADJ
inlawrev-18087	618	202	-	-	ADJ
inlawrev-18087	618	203	transportation	transportation	ADJ
inlawrev-18087	618	204	preparation	preparation	NOUN
inlawrev-18087	618	205	phase	phase	NOUN
inlawrev-18087	618	206	,	,	PUNCT
inlawrev-18087	618	207	wendt	wendt	PROPN
inlawrev-18087	618	208	dissembled	dissemble	VERB
inlawrev-18087	618	209	,	,	PUNCT
inlawrev-18087	618	210	loaded	load	VERB
inlawrev-18087	618	211	,	,	PUNCT
inlawrev-18087	618	212	and	and	CCONJ
inlawrev-18087	618	213	secured	secure	VERB
inlawrev-18087	618	214	oversized	oversized	ADJ
inlawrev-18087	618	215	machinery	machinery	NOUN
inlawrev-18087	618	216	onto	onto	ADP
inlawrev-18087	618	217	flatbed	flatbe	VERB
inlawrev-18087	618	218	trucks	truck	NOUN
inlawrev-18087	618	219	for	for	ADP
inlawrev-18087	618	220	transport.268	transport.268	NOUN
inlawrev-18087	618	221	the	the	DET
inlawrev-18087	618	222	tax	tax	NOUN
inlawrev-18087	618	223	court	court	NOUN
inlawrev-18087	618	224	found	find	VERB
inlawrev-18087	618	225	these	these	DET
inlawrev-18087	618	226	actions	action	NOUN
inlawrev-18087	618	227	to	to	PART
inlawrev-18087	618	228	be	be	AUX
inlawrev-18087	618	229	within	within	ADP
inlawrev-18087	618	230	the	the	DET
inlawrev-18087	618	231	scope	scope	NOUN
inlawrev-18087	618	232	of	of	ADP
inlawrev-18087	618	233	public	public	ADJ
inlawrev-18087	618	234	transportation	transportation	NOUN
inlawrev-18087	618	235	,	,	PUNCT
inlawrev-18087	618	236	and	and	CCONJ
inlawrev-18087	618	237	,	,	PUNCT
inlawrev-18087	618	238	therefore	therefore	ADV
inlawrev-18087	618	239	,	,	PUNCT
inlawrev-18087	618	240	property	property	NOUN
inlawrev-18087	618	241	used	use	VERB
inlawrev-18087	618	242	in	in	ADP
inlawrev-18087	618	243	this	this	DET
inlawrev-18087	618	244	phase	phase	NOUN
inlawrev-18087	618	245	was	be	AUX
inlawrev-18087	618	246	exempt	exempt	ADJ
inlawrev-18087	618	247	from	from	ADP
inlawrev-18087	618	248	sales	sale	NOUN
inlawrev-18087	618	249	tax.269	tax.269	NOUN
inlawrev-18087	618	250	in	in	ADP
inlawrev-18087	618	251	the	the	DET
inlawrev-18087	618	252	transportation	transportation	NOUN
inlawrev-18087	618	253	phase	phase	NOUN
inlawrev-18087	618	254	,	,	PUNCT
inlawrev-18087	618	255	“	"	PUNCT
inlawrev-18087	618	256	wendt	wendt	PROPN
inlawrev-18087	618	257	haul[ed	haul[ed	PROPN
inlawrev-18087	618	258	]	]	X
inlawrev-18087	618	259	its	its	PRON
inlawrev-18087	618	260	customers	customer	NOUN
inlawrev-18087	618	261	’	’	PART
inlawrev-18087	618	262	machinery	machinery	NOUN
inlawrev-18087	618	263	on	on	ADP
inlawrev-18087	618	264	the	the	DET
inlawrev-18087	618	265	255	255	NUM
inlawrev-18087	618	266	.	.	PUNCT
inlawrev-18087	619	1	i	i	PRON
inlawrev-18087	619	2	d.	d.	PROPN
inlawrev-18087	619	3	at	at	ADP
inlawrev-18087	619	4	483	483	NUM
inlawrev-18087	619	5	.	.	PUNCT
inlawrev-18087	620	1	256	256	NUM
inlawrev-18087	620	2	.	.	PUNCT
inlawrev-18087	621	1	i	i	PRON
inlawrev-18087	621	2	d.	d.	PROPN
inlawrev-18087	621	3	257	257	NUM
inlawrev-18087	621	4	.	.	PUNCT
inlawrev-18087	622	1	i	i	PRON
inlawrev-18087	622	2	d.	d.	PROPN
inlawrev-18087	622	3	258	258	NUM
inlawrev-18087	622	4	.	.	PUNCT
inlawrev-18087	623	1	i	i	PRON
inlawrev-18087	623	2	d.	d.	PROPN
inlawrev-18087	623	3	at	at	ADP
inlawrev-18087	623	4	483	483	NUM
inlawrev-18087	623	5	-	-	SYM
inlawrev-18087	623	6	84	84	NUM
inlawrev-18087	623	7	(	(	PUNCT
inlawrev-18087	623	8	citing	cite	VERB
inlawrev-18087	623	9	ind	ind	NOUN
inlawrev-18087	623	10	.	.	PUNCT
inlawrev-18087	624	1	code	code	PROPN
inlawrev-18087	624	2	§	§	PROPN
inlawrev-18087	624	3	6	6	NUM
inlawrev-18087	624	4	-	-	SYM
inlawrev-18087	624	5	2.5	2.5	NUM
inlawrev-18087	624	6	-	-	PUNCT
inlawrev-18087	624	7	5	5	NUM
inlawrev-18087	624	8	-	-	SYM
inlawrev-18087	624	9	27	27	NUM
inlawrev-18087	624	10	(	(	PUNCT
inlawrev-18087	624	11	2013	2013	NUM
inlawrev-18087	624	12	)	)	PUNCT
inlawrev-18087	624	13	)	)	PUNCT
inlawrev-18087	624	14	.	.	PUNCT
inlawrev-18087	625	1	259	259	X
inlawrev-18087	625	2	.	.	PUNCT
inlawrev-18087	626	1	i	i	PRON
inlawrev-18087	626	2	d.	d.	PROPN
inlawrev-18087	626	3	481	481	NUM
inlawrev-18087	626	4	-	-	SYM
inlawrev-18087	626	5	82	82	NUM
inlawrev-18087	626	6	.	.	NOUN
inlawrev-18087	626	7	260	260	NUM
inlawrev-18087	626	8	.	.	PUNCT
inlawrev-18087	627	1	i	i	PRON
inlawrev-18087	627	2	d.	d.	PROPN
inlawrev-18087	627	3	at	at	ADP
inlawrev-18087	627	4	482	482	NUM
inlawrev-18087	627	5	.	.	PROPN
inlawrev-18087	627	6	261	261	NUM
inlawrev-18087	627	7	.	.	PUNCT
inlawrev-18087	628	1	i	i	PRON
inlawrev-18087	628	2	d.	d.	PROPN
inlawrev-18087	628	3	at	at	ADP
inlawrev-18087	628	4	483	483	NUM
inlawrev-18087	628	5	-	-	SYM
inlawrev-18087	628	6	86	86	NUM
inlawrev-18087	628	7	.	.	PUNCT
inlawrev-18087	629	1	262	262	NUM
inlawrev-18087	629	2	.	.	PUNCT
inlawrev-18087	630	1	i	i	PRON
inlawrev-18087	630	2	d.	d.	PROPN
inlawrev-18087	630	3	at	at	ADP
inlawrev-18087	630	4	485	485	NUM
inlawrev-18087	630	5	.	.	PUNCT
inlawrev-18087	630	6	263	263	NUM
inlawrev-18087	630	7	.	.	PUNCT
inlawrev-18087	631	1	i	i	PRON
inlawrev-18087	631	2	d.	d.	PROPN
inlawrev-18087	631	3	264	264	NUM
inlawrev-18087	631	4	.	.	PUNCT
inlawrev-18087	632	1	i	i	PRON
inlawrev-18087	632	2	d.	d.	PROPN
inlawrev-18087	632	3	at	at	ADP
inlawrev-18087	632	4	486	486	NUM
inlawrev-18087	632	5	.	.	PUNCT
inlawrev-18087	633	1	265	265	NUM
inlawrev-18087	633	2	.	.	PUNCT
inlawrev-18087	634	1	i	i	PRON
inlawrev-18087	634	2	d.	d.	PROPN
inlawrev-18087	634	3	266	266	NUM
inlawrev-18087	634	4	.	.	PUNCT
inlawrev-18087	635	1	i	i	PRON
inlawrev-18087	635	2	d.	d.	PROPN
inlawrev-18087	635	3	267	267	NUM
inlawrev-18087	635	4	.	.	PUNCT
inlawrev-18087	636	1	i	i	PRON
inlawrev-18087	636	2	d.	d.	PROPN
inlawrev-18087	636	3	268	268	NUM
inlawrev-18087	636	4	.	.	PUNCT
inlawrev-18087	637	1	i	i	PRON
inlawrev-18087	637	2	d.	d.	PROPN
inlawrev-18087	637	3	at	at	ADP
inlawrev-18087	637	4	486	486	NUM
inlawrev-18087	637	5	-	-	SYM
inlawrev-18087	637	6	87	87	NUM
inlawrev-18087	637	7	.	.	PUNCT
inlawrev-18087	638	1	269	269	NUM
inlawrev-18087	638	2	.	.	PUNCT
inlawrev-18087	639	1	i	i	PRON
inlawrev-18087	639	2	d.	d.	PROPN
inlawrev-18087	639	3	at	at	ADP
inlawrev-18087	639	4	487	487	NUM
inlawrev-18087	639	5	.	.	PUNCT
inlawrev-18087	640	1	2013	2013	NUM
inlawrev-18087	640	2	]	]	PUNCT
inlawrev-18087	640	3	taxation	taxation	NOUN
inlawrev-18087	640	4	1257	1257	NUM
inlawrev-18087	640	5	highways	highway	NOUN
inlawrev-18087	640	6	,	,	PUNCT
inlawrev-18087	640	7	provide[d	provide[d	PROPN
inlawrev-18087	640	8	]	]	PUNCT
inlawrev-18087	640	9	escort	escort	NOUN
inlawrev-18087	640	10	services	service	NOUN
inlawrev-18087	640	11	,	,	PUNCT
inlawrev-18087	640	12	and	and	CCONJ
inlawrev-18087	640	13	unload[ed	unload[ed	PROPN
inlawrev-18087	640	14	]	]	X
inlawrev-18087	640	15	the	the	DET
inlawrev-18087	640	16	machinery	machinery	NOUN
inlawrev-18087	640	17	at	at	ADP
inlawrev-18087	640	18	the	the	DET
inlawrev-18087	640	19	customer	customer	NOUN
inlawrev-18087	640	20	’s	’s	PART
inlawrev-18087	640	21	destination	destination	NOUN
inlawrev-18087	640	22	.	.	PUNCT
inlawrev-18087	641	1	”270	”270	PROPN
inlawrev-18087	641	2	the	the	DET
inlawrev-18087	641	3	tax	tax	NOUN
inlawrev-18087	641	4	court	court	NOUN
inlawrev-18087	641	5	explained	explain	VERB
inlawrev-18087	641	6	this	this	DET
inlawrev-18087	641	7	phase	phase	NOUN
inlawrev-18087	641	8	to	to	PART
inlawrev-18087	641	9	be	be	AUX
inlawrev-18087	641	10	the	the	DET
inlawrev-18087	641	11	“	"	PUNCT
inlawrev-18087	641	12	very	very	ADJ
inlawrev-18087	641	13	essence	essence	NOUN
inlawrev-18087	641	14	of	of	ADP
inlawrev-18087	641	15	public	public	ADJ
inlawrev-18087	641	16	transportation	transportation	NOUN
inlawrev-18087	641	17	.	.	PUNCT
inlawrev-18087	642	1	”271	”271	NOUN
inlawrev-18087	642	2	therefore	therefore	ADV
inlawrev-18087	642	3	,	,	PUNCT
inlawrev-18087	642	4	property	property	NOUN
inlawrev-18087	642	5	used	use	VERB
inlawrev-18087	642	6	to	to	PART
inlawrev-18087	642	7	transport	transport	VERB
inlawrev-18087	642	8	,	,	PUNCT
inlawrev-18087	642	9	escort	escort	NOUN
inlawrev-18087	642	10	,	,	PUNCT
inlawrev-18087	642	11	and	and	CCONJ
inlawrev-18087	642	12	secure	secure	VERB
inlawrev-18087	642	13	wendt	wendt	PROPN
inlawrev-18087	642	14	’s	’s	PART
inlawrev-18087	642	15	customers	customer	NOUN
inlawrev-18087	642	16	’	’	PART
inlawrev-18087	642	17	machinery	machinery	NOUN
inlawrev-18087	642	18	was	be	AUX
inlawrev-18087	642	19	exempt	exempt	ADJ
inlawrev-18087	642	20	from	from	ADP
inlawrev-18087	642	21	sales	sale	NOUN
inlawrev-18087	642	22	tax.272	tax.272	NOUN
inlawrev-18087	642	23	in	in	ADP
inlawrev-18087	642	24	the	the	DET
inlawrev-18087	642	25	final	final	ADJ
inlawrev-18087	642	26	phase	phase	NOUN
inlawrev-18087	642	27	of	of	ADP
inlawrev-18087	642	28	reassembly	reassembly	ADV
inlawrev-18087	642	29	,	,	PUNCT
inlawrev-18087	642	30	wendt	wendt	PROPN
inlawrev-18087	642	31	reassembled	reassemble	VERB
inlawrev-18087	642	32	the	the	DET
inlawrev-18087	642	33	machinery	machinery	NOUN
inlawrev-18087	642	34	inside	inside	ADP
inlawrev-18087	642	35	the	the	DET
inlawrev-18087	642	36	customer	customer	NOUN
inlawrev-18087	642	37	’s	’s	PART
inlawrev-18087	642	38	factory	factory	NOUN
inlawrev-18087	642	39	location.273	location.273	SCONJ
inlawrev-18087	642	40	the	the	DET
inlawrev-18087	642	41	tax	tax	NOUN
inlawrev-18087	642	42	court	court	NOUN
inlawrev-18087	642	43	found	find	VERB
inlawrev-18087	642	44	that	that	SCONJ
inlawrev-18087	642	45	“	"	PUNCT
inlawrev-18087	642	46	wendt	wendt	PROPN
inlawrev-18087	642	47	’s	’s	PART
inlawrev-18087	642	48	reassembly	reassembly	PROPN
inlawrev-18087	642	49	services	service	NOUN
inlawrev-18087	642	50	are	be	AUX
inlawrev-18087	642	51	a	a	DET
inlawrev-18087	642	52	convenience	convenience	NOUN
inlawrev-18087	642	53	for	for	ADP
inlawrev-18087	642	54	its	its	PRON
inlawrev-18087	642	55	customers	customer	NOUN
inlawrev-18087	642	56	that	that	PRON
inlawrev-18087	642	57	are	be	AUX
inlawrev-18087	642	58	incidental	incidental	ADJ
inlawrev-18087	642	59	to	to	ADP
inlawrev-18087	642	60	its	its	PRON
inlawrev-18087	642	61	provision	provision	NOUN
inlawrev-18087	642	62	of	of	ADP
inlawrev-18087	642	63	public	public	ADJ
inlawrev-18087	642	64	transportation	transportation	NOUN
inlawrev-18087	642	65	and	and	CCONJ
inlawrev-18087	642	66	,	,	PUNCT
inlawrev-18087	642	67	thus	thus	ADV
inlawrev-18087	642	68	,	,	PUNCT
inlawrev-18087	642	69	they	they	PRON
inlawrev-18087	642	70	fall	fall	VERB
inlawrev-18087	642	71	outside	outside	ADP
inlawrev-18087	642	72	the	the	DET
inlawrev-18087	642	73	ambit	ambit	NOUN
inlawrev-18087	642	74	of	of	ADP
inlawrev-18087	642	75	public	public	ADJ
inlawrev-18087	642	76	transportation	transportation	NOUN
inlawrev-18087	642	77	.	.	PUNCT
inlawrev-18087	643	1	”274	”274	PUNCT
inlawrev-18087	643	2	therefore	therefore	ADV
inlawrev-18087	643	3	,	,	PUNCT
inlawrev-18087	643	4	property	property	NOUN
inlawrev-18087	643	5	used	use	VERB
inlawrev-18087	643	6	in	in	ADP
inlawrev-18087	643	7	reassembly	reassembly	ADV
inlawrev-18087	643	8	was	be	AUX
inlawrev-18087	643	9	not	not	PART
inlawrev-18087	643	10	exempt	exempt	ADJ
inlawrev-18087	643	11	from	from	ADP
inlawrev-18087	643	12	sales	sale	NOUN
inlawrev-18087	643	13	tax.275	tax.275	ADJ
inlawrev-18087	643	14	wendt	wendt	PROPN
inlawrev-18087	643	15	also	also	ADV
inlawrev-18087	643	16	offered	offer	VERB
inlawrev-18087	643	17	optional	optional	ADJ
inlawrev-18087	643	18	services	service	NOUN
inlawrev-18087	643	19	,	,	PUNCT
inlawrev-18087	643	20	including	include	VERB
inlawrev-18087	643	21	warehouse	warehouse	NOUN
inlawrev-18087	643	22	storage	storage	NOUN
inlawrev-18087	643	23	and	and	CCONJ
inlawrev-18087	643	24	transport	transport	NOUN
inlawrev-18087	643	25	-	-	PUNCT
inlawrev-18087	643	26	for	for	ADP
inlawrev-18087	643	27	-	-	PUNCT
inlawrev-18087	643	28	repair	repair	NOUN
inlawrev-18087	643	29	services.276	services.276	NOUN
inlawrev-18087	643	30	the	the	DET
inlawrev-18087	643	31	tax	tax	NOUN
inlawrev-18087	643	32	court	court	NOUN
inlawrev-18087	643	33	found	find	VERB
inlawrev-18087	643	34	warehouse	warehouse	NOUN
inlawrev-18087	643	35	storage	storage	NOUN
inlawrev-18087	643	36	to	to	PART
inlawrev-18087	643	37	fall	fall	VERB
inlawrev-18087	643	38	within	within	ADP
inlawrev-18087	643	39	the	the	DET
inlawrev-18087	643	40	scope	scope	NOUN
inlawrev-18087	643	41	of	of	ADP
inlawrev-18087	643	42	public	public	ADJ
inlawrev-18087	643	43	transportation	transportation	NOUN
inlawrev-18087	643	44	and	and	CCONJ
inlawrev-18087	643	45	,	,	PUNCT
inlawrev-18087	643	46	therefore	therefore	ADV
inlawrev-18087	643	47	,	,	PUNCT
inlawrev-18087	643	48	property	property	NOUN
inlawrev-18087	643	49	used	use	VERB
inlawrev-18087	643	50	to	to	PART
inlawrev-18087	643	51	provide	provide	VERB
inlawrev-18087	643	52	this	this	DET
inlawrev-18087	643	53	service	service	NOUN
inlawrev-18087	643	54	was	be	AUX
inlawrev-18087	643	55	exempt	exempt	ADJ
inlawrev-18087	643	56	from	from	ADP
inlawrev-18087	643	57	sales	sale	NOUN
inlawrev-18087	643	58	tax.277	tax.277	NOUN
inlawrev-18087	643	59	the	the	DET
inlawrev-18087	643	60	court	court	NOUN
inlawrev-18087	643	61	also	also	ADV
inlawrev-18087	643	62	determined	determine	VERB
inlawrev-18087	643	63	that	that	SCONJ
inlawrev-18087	643	64	property	property	NOUN
inlawrev-18087	643	65	used	use	VERB
inlawrev-18087	643	66	in	in	ADP
inlawrev-18087	643	67	transport	transport	NOUN
inlawrev-18087	643	68	-	-	PUNCT
inlawrev-18087	643	69	for	for	ADP
inlawrev-18087	643	70	-	-	PUNCT
inlawrev-18087	643	71	repair	repair	NOUN
inlawrev-18087	643	72	services	service	NOUN
inlawrev-18087	643	73	was	be	AUX
inlawrev-18087	643	74	also	also	ADV
inlawrev-18087	643	75	exempt	exempt	ADJ
inlawrev-18087	643	76	because	because	SCONJ
inlawrev-18087	643	77	wendt	wendt	PROPN
inlawrev-18087	643	78	was	be	AUX
inlawrev-18087	643	79	moving	move	VERB
inlawrev-18087	643	80	property	property	NOUN
inlawrev-18087	643	81	over	over	ADP
inlawrev-18087	643	82	the	the	DET
inlawrev-18087	643	83	highways	highway	NOUN
inlawrev-18087	643	84	to	to	ADP
inlawrev-18087	643	85	a	a	DET
inlawrev-18087	643	86	third	third	ADJ
inlawrev-18087	643	87	party	party	NOUN
inlawrev-18087	643	88	location	location	NOUN
inlawrev-18087	643	89	,	,	PUNCT
inlawrev-18087	643	90	which	which	PRON
inlawrev-18087	643	91	is	be	AUX
inlawrev-18087	643	92	public	public	ADJ
inlawrev-18087	643	93	transportation.278	transportation.278	NOUN
inlawrev-18087	643	94	after	after	ADP
inlawrev-18087	643	95	deciding	decide	VERB
inlawrev-18087	643	96	which	which	DET
inlawrev-18087	643	97	property	property	NOUN
inlawrev-18087	643	98	was	be	AUX
inlawrev-18087	643	99	used	use	VERB
inlawrev-18087	643	100	for	for	ADP
inlawrev-18087	643	101	exempt	exempt	ADJ
inlawrev-18087	643	102	and	and	CCONJ
inlawrev-18087	643	103	non	non	ADJ
inlawrev-18087	643	104	-	-	ADJ
inlawrev-18087	643	105	exempt	exempt	ADJ
inlawrev-18087	643	106	purposes	purpose	NOUN
inlawrev-18087	643	107	,	,	PUNCT
inlawrev-18087	643	108	the	the	DET
inlawrev-18087	643	109	tax	tax	NOUN
inlawrev-18087	643	110	court	court	NOUN
inlawrev-18087	643	111	considered	consider	VERB
inlawrev-18087	643	112	whether	whether	SCONJ
inlawrev-18087	643	113	wendt	wendt	PROPN
inlawrev-18087	643	114	demonstrated	demonstrate	VERB
inlawrev-18087	643	115	that	that	SCONJ
inlawrev-18087	643	116	it	it	PRON
inlawrev-18087	643	117	predominately	predominately	ADV
inlawrev-18087	643	118	used	use	VERB
inlawrev-18087	643	119	the	the	DET
inlawrev-18087	643	120	property	property	NOUN
inlawrev-18087	643	121	in	in	ADP
inlawrev-18087	643	122	providing	provide	VERB
inlawrev-18087	643	123	public	public	NOUN
inlawrev-18087	643	124	transportation.279	transportation.279	VERB
inlawrev-18087	643	125	the	the	DET
inlawrev-18087	643	126	tax	tax	NOUN
inlawrev-18087	643	127	court	court	NOUN
inlawrev-18087	643	128	determined	determine	VERB
inlawrev-18087	643	129	there	there	PRON
inlawrev-18087	643	130	was	be	VERB
inlawrev-18087	643	131	enough	enough	ADJ
inlawrev-18087	643	132	evidence	evidence	NOUN
inlawrev-18087	643	133	at	at	ADP
inlawrev-18087	643	134	trial	trial	NOUN
inlawrev-18087	643	135	to	to	PART
inlawrev-18087	643	136	establish	establish	VERB
inlawrev-18087	643	137	that	that	DET
inlawrev-18087	643	138	wendt	wendt	PROPN
inlawrev-18087	643	139	used	use	VERB
inlawrev-18087	643	140	the	the	DET
inlawrev-18087	643	141	property	property	NOUN
inlawrev-18087	643	142	in	in	ADP
inlawrev-18087	643	143	providing	provide	VERB
inlawrev-18087	643	144	public	public	ADJ
inlawrev-18087	643	145	transportation.280	transportation.280	NOUN
inlawrev-18087	643	146	specifically	specifically	ADV
inlawrev-18087	643	147	,	,	PUNCT
inlawrev-18087	643	148	the	the	DET
inlawrev-18087	643	149	court	court	NOUN
inlawrev-18087	643	150	gave	give	VERB
inlawrev-18087	643	151	great	great	ADJ
inlawrev-18087	643	152	weight	weight	NOUN
inlawrev-18087	643	153	to	to	ADP
inlawrev-18087	643	154	the	the	DET
inlawrev-18087	643	155	testimony	testimony	NOUN
inlawrev-18087	643	156	of	of	ADP
inlawrev-18087	643	157	one	one	NUM
inlawrev-18087	643	158	of	of	ADP
inlawrev-18087	643	159	wendt	wendt	PROPN
inlawrev-18087	643	160	’s	’s	PART
inlawrev-18087	643	161	founding	found	VERB
inlawrev-18087	643	162	partners	partner	NOUN
inlawrev-18087	643	163	who	who	PRON
inlawrev-18087	643	164	stated	state	VERB
inlawrev-18087	643	165	that	that	SCONJ
inlawrev-18087	643	166	“	"	PUNCT
inlawrev-18087	643	167	70[%	70[%	NUM
inlawrev-18087	643	168	]	]	PUNCT
inlawrev-18087	643	169	of	of	ADP
inlawrev-18087	643	170	the	the	DET
inlawrev-18087	643	171	jobs	job	NOUN
inlawrev-18087	643	172	wendt	wendt	PROPN
inlawrev-18087	643	173	performed	perform	VERB
inlawrev-18087	643	174	involved	involve	VERB
inlawrev-18087	643	175	the	the	DET
inlawrev-18087	643	176	provision	provision	NOUN
inlawrev-18087	643	177	of	of	ADP
inlawrev-18087	643	178	public	public	ADJ
inlawrev-18087	643	179	transportation	transportation	NOUN
inlawrev-18087	643	180	.	.	PUNCT
inlawrev-18087	643	181	”281	”281	PUNCT
inlawrev-18087	643	182	therefore	therefore	ADV
inlawrev-18087	643	183	,	,	PUNCT
inlawrev-18087	643	184	the	the	DET
inlawrev-18087	643	185	tax	tax	NOUN
inlawrev-18087	643	186	court	court	NOUN
inlawrev-18087	643	187	determined	determine	VERB
inlawrev-18087	643	188	that	that	SCONJ
inlawrev-18087	643	189	“	"	PUNCT
inlawrev-18087	643	190	wendt	wendt	PROPN
inlawrev-18087	643	191	predominately	predominately	ADV
inlawrev-18087	643	192	used	use	VERB
inlawrev-18087	643	193	its	its	PRON
inlawrev-18087	643	194	property	property	NOUN
inlawrev-18087	643	195	in	in	ADP
inlawrev-18087	643	196	providing	provide	VERB
inlawrev-18087	643	197	public	public	ADJ
inlawrev-18087	643	198	transportation	transportation	NOUN
inlawrev-18087	643	199	,	,	PUNCT
inlawrev-18087	643	200	and	and	CCONJ
inlawrev-18087	643	201	the	the	DET
inlawrev-18087	643	202	department	department	NOUN
inlawrev-18087	643	203	erred	err	VERB
inlawrev-18087	643	204	in	in	ADP
inlawrev-18087	643	205	concluding	conclude	VERB
inlawrev-18087	643	206	otherwise	otherwise	ADV
inlawrev-18087	643	207	.	.	PUNCT
inlawrev-18087	643	208	”282	”282	PUNCT
inlawrev-18087	644	1	ultimately	ultimately	ADV
inlawrev-18087	644	2	,	,	PUNCT
inlawrev-18087	644	3	the	the	DET
inlawrev-18087	644	4	tax	tax	NOUN
inlawrev-18087	644	5	court	court	NOUN
inlawrev-18087	644	6	affirmed	affirm	VERB
inlawrev-18087	644	7	in	in	ADP
inlawrev-18087	644	8	part	part	NOUN
inlawrev-18087	644	9	and	and	CCONJ
inlawrev-18087	644	10	reversed	reverse	VERB
inlawrev-18087	644	11	in	in	ADP
inlawrev-18087	644	12	part.283	part.283	NOUN
inlawrev-18087	644	13	the	the	DET
inlawrev-18087	644	14	court	court	NOUN
inlawrev-18087	644	15	affirmed	affirm	VERB
inlawrev-18087	644	16	the	the	DET
inlawrev-18087	644	17	department	department	NOUN
inlawrev-18087	644	18	’s	’s	PART
inlawrev-18087	644	19	“	"	PUNCT
inlawrev-18087	644	20	determination	determination	NOUN
inlawrev-18087	644	21	that	that	SCONJ
inlawrev-18087	644	22	the	the	DET
inlawrev-18087	644	23	items	item	NOUN
inlawrev-18087	644	24	predominately	predominately	ADV
inlawrev-18087	644	25	used	use	VERB
inlawrev-18087	644	26	for	for	ADP
inlawrev-18087	644	27	estimate	estimate	NOUN
inlawrev-18087	644	28	preparations	preparation	NOUN
inlawrev-18087	644	29	,	,	PUNCT
inlawrev-18087	644	30	machinery	machinery	NOUN
inlawrev-18087	644	31	reassembly	reassembly	ADV
inlawrev-18087	644	32	,	,	PUNCT
inlawrev-18087	644	33	and	and	CCONJ
inlawrev-18087	644	34	lawn	lawn	NOUN
inlawrev-18087	644	35	care	care	NOUN
inlawrev-18087	644	36	were	be	AUX
inlawrev-18087	644	37	not	not	PART
inlawrev-18087	644	38	entitled	entitle	VERB
inlawrev-18087	644	39	to	to	ADP
inlawrev-18087	644	40	the	the	DET
inlawrev-18087	644	41	public	public	ADJ
inlawrev-18087	644	42	270	270	NUM
inlawrev-18087	644	43	.	.	PUNCT
inlawrev-18087	645	1	i	i	PRON
inlawrev-18087	645	2	d.	d.	PROPN
inlawrev-18087	645	3	271	271	NUM
inlawrev-18087	645	4	.	.	PUNCT
inlawrev-18087	646	1	i	i	PRON
inlawrev-18087	646	2	d.	d.	PROPN
inlawrev-18087	646	3	272	272	NUM
inlawrev-18087	646	4	.	.	PUNCT
inlawrev-18087	647	1	i	i	PRON
inlawrev-18087	647	2	d.	d.	PROPN
inlawrev-18087	647	3	273	273	NUM
inlawrev-18087	647	4	.	.	PUNCT
inlawrev-18087	648	1	i	i	PRON
inlawrev-18087	648	2	d.	d.	PROPN
inlawrev-18087	648	3	274	274	NUM
inlawrev-18087	648	4	.	.	PUNCT
inlawrev-18087	649	1	i	i	PRON
inlawrev-18087	649	2	d.	d.	PROPN
inlawrev-18087	649	3	275	275	NUM
inlawrev-18087	649	4	.	.	PUNCT
inlawrev-18087	650	1	i	i	PRON
inlawrev-18087	650	2	d.	d.	PROPN
inlawrev-18087	650	3	276	276	NUM
inlawrev-18087	650	4	.	.	PUNCT
inlawrev-18087	651	1	i	i	PRON
inlawrev-18087	651	2	d.	d.	PROPN
inlawrev-18087	651	3	at	at	ADP
inlawrev-18087	651	4	488	488	NUM
inlawrev-18087	651	5	.	.	PUNCT
inlawrev-18087	652	1	277	277	NUM
inlawrev-18087	652	2	.	.	PUNCT
inlawrev-18087	653	1	i	i	PRON
inlawrev-18087	653	2	d.	d.	PROPN
inlawrev-18087	653	3	278	278	NUM
inlawrev-18087	653	4	.	.	PUNCT
inlawrev-18087	654	1	i	i	PRON
inlawrev-18087	654	2	d.	d.	PROPN
inlawrev-18087	654	3	279	279	NUM
inlawrev-18087	654	4	.	.	PUNCT
inlawrev-18087	655	1	i	i	PRON
inlawrev-18087	655	2	d.	d.	PROPN
inlawrev-18087	655	3	280	280	NUM
inlawrev-18087	655	4	.	.	PUNCT
inlawrev-18087	656	1	i	i	PRON
inlawrev-18087	656	2	d.	d.	PROPN
inlawrev-18087	656	3	281	281	NUM
inlawrev-18087	656	4	.	.	PUNCT
inlawrev-18087	657	1	i	i	PRON
inlawrev-18087	657	2	d.	d.	PROPN
inlawrev-18087	657	3	at	at	ADP
inlawrev-18087	657	4	488	488	NUM
inlawrev-18087	657	5	-	-	SYM
inlawrev-18087	657	6	89	89	NUM
inlawrev-18087	657	7	.	.	PUNCT
inlawrev-18087	657	8	282	282	NUM
inlawrev-18087	657	9	.	.	PUNCT
inlawrev-18087	658	1	i	i	PRON
inlawrev-18087	658	2	d.	d.	PROPN
inlawrev-18087	658	3	at	at	ADP
inlawrev-18087	658	4	489	489	NUM
inlawrev-18087	658	5	.	.	PUNCT
inlawrev-18087	659	1	283	283	NUM
inlawrev-18087	659	2	.	.	PUNCT
inlawrev-18087	660	1	i	i	PRON
inlawrev-18087	660	2	d.	d.	PROPN
inlawrev-18087	660	3	1258	1258	NUM
inlawrev-18087	660	4	indiana	indiana	PROPN
inlawrev-18087	660	5	law	law	PROPN
inlawrev-18087	660	6	review	review	NOUN
inlawrev-18087	661	1	[	[	X
inlawrev-18087	661	2	vol	vol	NOUN
inlawrev-18087	661	3	.	.	PUNCT
inlawrev-18087	662	1	46:1235	46:1235	NUM
inlawrev-18087	662	2	transportation	transportation	NOUN
inlawrev-18087	662	3	exemption	exemption	NOUN
inlawrev-18087	662	4	.	.	PUNCT
inlawrev-18087	662	5	”284	”284	PUNCT
inlawrev-18087	663	1	however	however	ADV
inlawrev-18087	663	2	,	,	PUNCT
inlawrev-18087	663	3	the	the	DET
inlawrev-18087	663	4	tax	tax	NOUN
inlawrev-18087	663	5	court	court	NOUN
inlawrev-18087	663	6	reversed	reverse	VERB
inlawrev-18087	663	7	all	all	PRON
inlawrev-18087	663	8	of	of	ADP
inlawrev-18087	663	9	the	the	DET
inlawrev-18087	663	10	department	department	NOUN
inlawrev-18087	663	11	’s	’s	PART
inlawrev-18087	663	12	remaining	remain	VERB
inlawrev-18087	663	13	determinations.285	determinations.285	PROPN
inlawrev-18087	663	14	4	4	NUM
inlawrev-18087	663	15	.	.	PUNCT
inlawrev-18087	664	1	miller	miller	PROPN
inlawrev-18087	664	2	pipeline	pipeline	PROPN
inlawrev-18087	664	3	corporation	corporation	PROPN
inlawrev-18087	664	4	v.	v.	PROPN
inlawrev-18087	664	5	indiana	indiana	PROPN
inlawrev-18087	664	6	department	department	PROPN
inlawrev-18087	664	7	of	of	ADP
inlawrev-18087	664	8	state	state	PROPN
inlawrev-18087	664	9	revenue.286	revenue.286	VERB
inlawrev-18087	664	10	—	—	PUNCT
inlawrev-18087	664	11	between	between	ADP
inlawrev-18087	664	12	june	june	PROPN
inlawrev-18087	664	13	and	and	CCONJ
inlawrev-18087	664	14	july	july	PROPN
inlawrev-18087	664	15	2008	2008	NUM
inlawrev-18087	664	16	,	,	PUNCT
inlawrev-18087	664	17	miller	miller	PROPN
inlawrev-18087	664	18	pipeline	pipeline	PROPN
inlawrev-18087	664	19	corporation	corporation	NOUN
inlawrev-18087	664	20	(	(	PUNCT
inlawrev-18087	664	21	“	"	PUNCT
inlawrev-18087	664	22	mpc	mpc	NOUN
inlawrev-18087	664	23	”	"	PUNCT
inlawrev-18087	664	24	)	)	PUNCT
inlawrev-18087	664	25	filed	file	VERB
inlawrev-18087	664	26	three	three	NUM
inlawrev-18087	664	27	refund	refund	NOUN
inlawrev-18087	664	28	claims	claim	NOUN
inlawrev-18087	664	29	with	with	ADP
inlawrev-18087	664	30	the	the	DET
inlawrev-18087	664	31	department	department	NOUN
inlawrev-18087	664	32	for	for	ADP
inlawrev-18087	664	33	sales	sale	NOUN
inlawrev-18087	664	34	and	and	CCONJ
inlawrev-18087	664	35	use	use	VERB
inlawrev-18087	664	36	tax	tax	NOUN
inlawrev-18087	664	37	paid	pay	VERB
inlawrev-18087	664	38	between	between	ADP
inlawrev-18087	664	39	2005	2005	NUM
inlawrev-18087	664	40	and	and	CCONJ
inlawrev-18087	664	41	2007.287	2007.287	NUM
inlawrev-18087	664	42	in	in	ADP
inlawrev-18087	664	43	2008	2008	NUM
inlawrev-18087	664	44	,	,	PUNCT
inlawrev-18087	664	45	the	the	DET
inlawrev-18087	664	46	department	department	NOUN
inlawrev-18087	664	47	audited	audit	VERB
inlawrev-18087	664	48	mpc	mpc	PROPN
inlawrev-18087	664	49	and	and	CCONJ
inlawrev-18087	664	50	subsequently	subsequently	ADV
inlawrev-18087	664	51	issued	issue	VERB
inlawrev-18087	664	52	an	an	DET
inlawrev-18087	664	53	audit	audit	NOUN
inlawrev-18087	664	54	report	report	NOUN
inlawrev-18087	664	55	denying	deny	VERB
inlawrev-18087	664	56	,	,	PUNCT
inlawrev-18087	664	57	in	in	ADP
inlawrev-18087	664	58	part	part	NOUN
inlawrev-18087	664	59	,	,	PUNCT
inlawrev-18087	664	60	each	each	PRON
inlawrev-18087	664	61	of	of	ADP
inlawrev-18087	664	62	the	the	DET
inlawrev-18087	664	63	three	three	NUM
inlawrev-18087	664	64	refund	refund	NOUN
inlawrev-18087	664	65	claims.288	claims.288	NOUN
inlawrev-18087	664	66	further	far	ADV
inlawrev-18087	664	67	,	,	PUNCT
inlawrev-18087	664	68	the	the	DET
inlawrev-18087	664	69	department	department	NOUN
inlawrev-18087	664	70	found	find	VERB
inlawrev-18087	664	71	that	that	SCONJ
inlawrev-18087	664	72	mpc	mpc	NOUN
inlawrev-18087	664	73	owed	owe	VERB
inlawrev-18087	664	74	additional	additional	ADJ
inlawrev-18087	664	75	sales	sale	NOUN
inlawrev-18087	664	76	and	and	CCONJ
inlawrev-18087	664	77	use	use	VERB
inlawrev-18087	664	78	tax	tax	NOUN
inlawrev-18087	664	79	for	for	ADP
inlawrev-18087	664	80	the	the	DET
inlawrev-18087	664	81	2006	2006	NUM
inlawrev-18087	664	82	and	and	CCONJ
inlawrev-18087	664	83	2007	2007	NUM
inlawrev-18087	664	84	years	year	NOUN
inlawrev-18087	664	85	and	and	CCONJ
inlawrev-18087	664	86	issued	issue	VERB
inlawrev-18087	664	87	proposed	propose	VERB
inlawrev-18087	664	88	assessments	assessment	NOUN
inlawrev-18087	664	89	totaling	total	VERB
inlawrev-18087	664	90	$	$	SYM
inlawrev-18087	664	91	84,647.96.289	84,647.96.289	NUM
inlawrev-18087	664	92	mpc	mpc	NOUN
inlawrev-18087	664	93	paid	pay	VERB
inlawrev-18087	664	94	the	the	DET
inlawrev-18087	664	95	assessments	assessment	NOUN
inlawrev-18087	664	96	and	and	CCONJ
inlawrev-18087	664	97	subsequently	subsequently	ADV
inlawrev-18087	664	98	filed	file	VERB
inlawrev-18087	664	99	an	an	DET
inlawrev-18087	664	100	appeal	appeal	NOUN
inlawrev-18087	664	101	with	with	ADP
inlawrev-18087	664	102	the	the	DET
inlawrev-18087	664	103	tax	tax	NOUN
inlawrev-18087	664	104	court	court	NOUN
inlawrev-18087	664	105	(	(	PUNCT
inlawrev-18087	664	106	hereinafter	hereinafter	NOUN
inlawrev-18087	664	107	“	"	PUNCT
inlawrev-18087	664	108	miller	miller	PROPN
inlawrev-18087	664	109	pipeline	pipeline	NOUN
inlawrev-18087	664	110	1	1	NUM
inlawrev-18087	664	111	”	"	PUNCT
inlawrev-18087	664	112	)	)	PUNCT
inlawrev-18087	664	113	,	,	PUNCT
inlawrev-18087	664	114	which	which	PRON
inlawrev-18087	664	115	challenged	challenge	VERB
inlawrev-18087	664	116	the	the	DET
inlawrev-18087	664	117	denial	denial	NOUN
inlawrev-18087	664	118	of	of	ADP
inlawrev-18087	664	119	a	a	DET
inlawrev-18087	664	120	portion	portion	NOUN
inlawrev-18087	664	121	of	of	ADP
inlawrev-18087	664	122	the	the	DET
inlawrev-18087	664	123	2007	2007	NUM
inlawrev-18087	664	124	refund	refund	NOUN
inlawrev-18087	664	125	claim.290	claim.290	PROPN
inlawrev-18087	664	126	in	in	ADP
inlawrev-18087	664	127	july	july	PROPN
inlawrev-18087	664	128	2010	2010	NUM
inlawrev-18087	664	129	,	,	PUNCT
inlawrev-18087	664	130	mpc	mpc	PROPN
inlawrev-18087	664	131	and	and	CCONJ
inlawrev-18087	664	132	the	the	DET
inlawrev-18087	664	133	department	department	NOUN
inlawrev-18087	664	134	reached	reach	VERB
inlawrev-18087	664	135	a	a	DET
inlawrev-18087	664	136	settlement	settlement	NOUN
inlawrev-18087	664	137	on	on	ADP
inlawrev-18087	664	138	miller	miller	PROPN
inlawrev-18087	664	139	pipeline	pipeline	PROPN
inlawrev-18087	664	140	1	1	NUM
inlawrev-18087	664	141	;	;	PUNCT
inlawrev-18087	664	142	therefore	therefore	ADV
inlawrev-18087	664	143	,	,	PUNCT
inlawrev-18087	664	144	the	the	DET
inlawrev-18087	664	145	court	court	NOUN
inlawrev-18087	664	146	dismissed	dismiss	VERB
inlawrev-18087	664	147	the	the	DET
inlawrev-18087	664	148	case	case	NOUN
inlawrev-18087	664	149	with	with	ADP
inlawrev-18087	664	150	prejudice.291	prejudice.291	NOUN
inlawrev-18087	664	151	in	in	ADP
inlawrev-18087	664	152	march	march	PROPN
inlawrev-18087	664	153	2010	2010	NUM
inlawrev-18087	664	154	,	,	PUNCT
inlawrev-18087	664	155	while	while	SCONJ
inlawrev-18087	664	156	miller	miller	PROPN
inlawrev-18087	664	157	pipeline	pipeline	PROPN
inlawrev-18087	664	158	1	1	NUM
inlawrev-18087	664	159	was	be	AUX
inlawrev-18087	664	160	pending	pende	VERB
inlawrev-18087	664	161	,	,	PUNCT
inlawrev-18087	664	162	mpc	mpc	PROPN
inlawrev-18087	664	163	filed	file	VERB
inlawrev-18087	664	164	its	its	PRON
inlawrev-18087	664	165	fourth	fourth	ADJ
inlawrev-18087	664	166	refund	refund	NOUN
inlawrev-18087	664	167	claim	claim	NOUN
inlawrev-18087	664	168	for	for	ADP
inlawrev-18087	664	169	$	$	SYM
inlawrev-18087	664	170	104,318.39	104,318.39	NUM
inlawrev-18087	664	171	in	in	ADP
inlawrev-18087	664	172	sales	sale	NOUN
inlawrev-18087	664	173	and	and	CCONJ
inlawrev-18087	664	174	use	use	VERB
inlawrev-18087	664	175	tax	tax	NOUN
inlawrev-18087	664	176	paid	pay	VERB
inlawrev-18087	664	177	from	from	ADP
inlawrev-18087	664	178	2005	2005	NUM
inlawrev-18087	664	179	to	to	ADP
inlawrev-18087	664	180	2007.292	2007.292	NUM
inlawrev-18087	664	181	the	the	DET
inlawrev-18087	664	182	department	department	NOUN
inlawrev-18087	664	183	denied	deny	VERB
inlawrev-18087	664	184	the	the	DET
inlawrev-18087	664	185	fourth	fourth	ADJ
inlawrev-18087	664	186	refund	refund	NOUN
inlawrev-18087	664	187	claim	claim	NOUN
inlawrev-18087	664	188	,	,	PUNCT
inlawrev-18087	664	189	and	and	CCONJ
inlawrev-18087	664	190	mpc	mpc	PROPN
inlawrev-18087	664	191	appealed	appeal	VERB
inlawrev-18087	664	192	to	to	ADP
inlawrev-18087	664	193	the	the	DET
inlawrev-18087	664	194	tax	tax	NOUN
inlawrev-18087	664	195	court	court	NOUN
inlawrev-18087	664	196	(	(	PUNCT
inlawrev-18087	664	197	hereinafter	hereinafter	NOUN
inlawrev-18087	664	198	“	"	PUNCT
inlawrev-18087	664	199	miller	miller	PROPN
inlawrev-18087	664	200	pipeline	pipeline	NOUN
inlawrev-18087	664	201	2”).293	2”).293	NUM
inlawrev-18087	664	202	in	in	ADP
inlawrev-18087	664	203	its	its	PRON
inlawrev-18087	664	204	petition	petition	NOUN
inlawrev-18087	664	205	,	,	PUNCT
inlawrev-18087	664	206	mpc	mpc	PROPN
inlawrev-18087	664	207	contested	contest	VERB
inlawrev-18087	664	208	“	"	PUNCT
inlawrev-18087	664	209	the	the	DET
inlawrev-18087	664	210	propriety	propriety	NOUN
inlawrev-18087	664	211	of	of	ADP
inlawrev-18087	664	212	the	the	DET
inlawrev-18087	664	213	statistical	statistical	ADJ
inlawrev-18087	664	214	sample	sample	NOUN
inlawrev-18087	664	215	used	use	VERB
inlawrev-18087	664	216	by	by	ADP
inlawrev-18087	664	217	the	the	DET
inlawrev-18087	664	218	department	department	NOUN
inlawrev-18087	664	219	to	to	PART
inlawrev-18087	664	220	generate	generate	VERB
inlawrev-18087	664	221	its	its	PRON
inlawrev-18087	664	222	assessments	assessment	NOUN
inlawrev-18087	664	223	.	.	PUNCT
inlawrev-18087	664	224	”294	”294	NOUN
inlawrev-18087	665	1	the	the	DET
inlawrev-18087	665	2	department	department	NOUN
inlawrev-18087	665	3	filed	file	VERB
inlawrev-18087	665	4	a	a	DET
inlawrev-18087	665	5	motion	motion	NOUN
inlawrev-18087	665	6	to	to	PART
inlawrev-18087	665	7	dismiss	dismiss	VERB
inlawrev-18087	665	8	miller	miller	PROPN
inlawrev-18087	665	9	pipeline	pipeline	PROPN
inlawrev-18087	665	10	2	2	NUM
inlawrev-18087	665	11	“	"	PUNCT
inlawrev-18087	665	12	for	for	ADP
inlawrev-18087	665	13	failure	failure	NOUN
inlawrev-18087	665	14	to	to	PART
inlawrev-18087	665	15	state	state	VERB
inlawrev-18087	665	16	a	a	DET
inlawrev-18087	665	17	claim	claim	NOUN
inlawrev-18087	665	18	upon	upon	SCONJ
inlawrev-18087	665	19	which	which	DET
inlawrev-18087	665	20	relief	relief	NOUN
inlawrev-18087	665	21	can	can	AUX
inlawrev-18087	665	22	be	be	AUX
inlawrev-18087	665	23	granted	grant	VERB
inlawrev-18087	665	24	.	.	PUNCT
inlawrev-18087	665	25	”295	”295	PUNCT
inlawrev-18087	665	26	in	in	ADP
inlawrev-18087	665	27	its	its	PRON
inlawrev-18087	665	28	motion	motion	NOUN
inlawrev-18087	665	29	,	,	PUNCT
inlawrev-18087	665	30	the	the	DET
inlawrev-18087	665	31	department	department	NOUN
inlawrev-18087	665	32	provided	provide	VERB
inlawrev-18087	665	33	two	two	NUM
inlawrev-18087	665	34	arguments	argument	NOUN
inlawrev-18087	665	35	in	in	ADP
inlawrev-18087	665	36	favor	favor	NOUN
inlawrev-18087	665	37	of	of	ADP
inlawrev-18087	665	38	dismissal.296	dismissal.296	NOUN
inlawrev-18087	665	39	first	first	ADV
inlawrev-18087	665	40	,	,	PUNCT
inlawrev-18087	665	41	the	the	DET
inlawrev-18087	665	42	department	department	NOUN
inlawrev-18087	665	43	maintained	maintain	VERB
inlawrev-18087	665	44	that	that	SCONJ
inlawrev-18087	665	45	mpc	mpc	PROPN
inlawrev-18087	665	46	is	be	AUX
inlawrev-18087	665	47	precluded	preclude	VERB
inlawrev-18087	665	48	from	from	ADP
inlawrev-18087	665	49	litigating	litigate	VERB
inlawrev-18087	665	50	the	the	DET
inlawrev-18087	665	51	case	case	NOUN
inlawrev-18087	665	52	due	due	ADP
inlawrev-18087	665	53	to	to	ADP
inlawrev-18087	665	54	the	the	DET
inlawrev-18087	665	55	doctrine	doctrine	NOUN
inlawrev-18087	665	56	of	of	ADP
inlawrev-18087	665	57	res	re	NOUN
inlawrev-18087	665	58	judicata	judicata	NOUN
inlawrev-18087	665	59	,	,	PUNCT
inlawrev-18087	665	60	which	which	PRON
inlawrev-18087	665	61	“	"	PUNCT
inlawrev-18087	665	62	prevents	prevent	VERB
inlawrev-18087	665	63	the	the	DET
inlawrev-18087	665	64	repetitious	repetitious	ADJ
inlawrev-18087	665	65	litigation	litigation	NOUN
inlawrev-18087	665	66	of	of	ADP
inlawrev-18087	665	67	disputes	dispute	NOUN
inlawrev-18087	665	68	that	that	PRON
inlawrev-18087	665	69	are	be	AUX
inlawrev-18087	665	70	essentially	essentially	ADV
inlawrev-18087	665	71	the	the	DET
inlawrev-18087	665	72	same	same	ADJ
inlawrev-18087	665	73	.	.	PUNCT
inlawrev-18087	666	1	”297	”297	PUNCT
inlawrev-18087	666	2	in	in	ADP
inlawrev-18087	666	3	the	the	DET
inlawrev-18087	666	4	alternative	alternative	NOUN
inlawrev-18087	666	5	,	,	PUNCT
inlawrev-18087	666	6	the	the	DET
inlawrev-18087	666	7	department	department	NOUN
inlawrev-18087	666	8	asserted	assert	VERB
inlawrev-18087	666	9	that	that	SCONJ
inlawrev-18087	666	10	the	the	DET
inlawrev-18087	666	11	affirmative	affirmative	ADJ
inlawrev-18087	666	12	defense	defense	NOUN
inlawrev-18087	666	13	of	of	ADP
inlawrev-18087	666	14	accord	accord	NOUN
inlawrev-18087	666	15	and	and	CCONJ
inlawrev-18087	666	16	satisfaction	satisfaction	NOUN
inlawrev-18087	666	17	defeated	defeat	VERB
inlawrev-18087	666	18	any	any	DET
inlawrev-18087	666	19	claims	claim	NOUN
inlawrev-18087	666	20	made	make	VERB
inlawrev-18087	666	21	by	by	ADP
inlawrev-18087	666	22	mpc.298	mpc.298	NOUN
inlawrev-18087	666	23	the	the	DET
inlawrev-18087	666	24	department	department	NOUN
inlawrev-18087	666	25	maintained	maintain	VERB
inlawrev-18087	666	26	that	that	SCONJ
inlawrev-18087	666	27	miller	miller	PROPN
inlawrev-18087	666	28	pipeline	pipeline	NOUN
inlawrev-18087	666	29	2	2	NUM
inlawrev-18087	666	30	must	must	AUX
inlawrev-18087	666	31	be	be	AUX
inlawrev-18087	666	32	dismissed	dismiss	VERB
inlawrev-18087	666	33	under	under	ADP
inlawrev-18087	666	34	both	both	PRON
inlawrev-18087	666	35	claim	claim	NOUN
inlawrev-18087	666	36	and	and	CCONJ
inlawrev-18087	666	37	issue	issue	VERB
inlawrev-18087	666	38	preclusion	preclusion	NOUN
inlawrev-18087	666	39	because	because	SCONJ
inlawrev-18087	666	40	a	a	DET
inlawrev-18087	666	41	judgment	judgment	NOUN
inlawrev-18087	666	42	had	have	AUX
inlawrev-18087	666	43	already	already	ADV
inlawrev-18087	666	44	been	be	AUX
inlawrev-18087	666	45	issued	issue	VERB
inlawrev-18087	666	46	on	on	ADP
inlawrev-18087	666	47	the	the	DET
inlawrev-18087	666	48	merits.299	merits.299	NOUN
inlawrev-18087	666	49	284	284	NUM
inlawrev-18087	666	50	.	.	PUNCT
inlawrev-18087	667	1	i	i	PRON
inlawrev-18087	667	2	d.	d.	PROPN
inlawrev-18087	667	3	285	285	NUM
inlawrev-18087	667	4	.	.	PUNCT
inlawrev-18087	668	1	i	i	PRON
inlawrev-18087	668	2	d.	d.	PROPN
inlawrev-18087	668	3	286	286	NUM
inlawrev-18087	668	4	.	.	PUNCT
inlawrev-18087	669	1	979	979	NUM
inlawrev-18087	669	2	n.e.2d	n.e.2d	NOUN
inlawrev-18087	669	3	721	721	NUM
inlawrev-18087	669	4	(	(	PUNCT
inlawrev-18087	669	5	ind	ind	NOUN
inlawrev-18087	669	6	.	.	PUNCT
inlawrev-18087	670	1	t.c	t.c	PROPN
inlawrev-18087	670	2	.	.	PROPN
inlawrev-18087	670	3	2012	2012	NUM
inlawrev-18087	670	4	)	)	PUNCT
inlawrev-18087	670	5	(	(	PUNCT
inlawrev-18087	670	6	table	table	NOUN
inlawrev-18087	670	7	)	)	PUNCT
inlawrev-18087	670	8	.	.	PUNCT
inlawrev-18087	671	1	287	287	NUM
inlawrev-18087	671	2	.	.	PUNCT
inlawrev-18087	672	1	i	i	PRON
inlawrev-18087	672	2	d.	d.	VERB
inlawrev-18087	672	3	at	at	ADP
inlawrev-18087	672	4	*	*	PROPN
inlawrev-18087	672	5	1	1	NUM
inlawrev-18087	672	6	.	.	PUNCT
inlawrev-18087	672	7	288	288	NUM
inlawrev-18087	672	8	.	.	PUNCT
inlawrev-18087	673	1	i	i	PRON
inlawrev-18087	673	2	d.	d.	PROPN
inlawrev-18087	673	3	289	289	NUM
inlawrev-18087	673	4	.	.	PUNCT
inlawrev-18087	674	1	i	i	PRON
inlawrev-18087	674	2	d.	d.	PROPN
inlawrev-18087	674	3	290	290	NUM
inlawrev-18087	674	4	.	.	PUNCT
inlawrev-18087	675	1	i	i	PRON
inlawrev-18087	675	2	d.	d.	PROPN
inlawrev-18087	675	3	291	291	NUM
inlawrev-18087	675	4	.	.	PUNCT
inlawrev-18087	676	1	i	i	PRON
inlawrev-18087	676	2	d.	d.	PROPN
inlawrev-18087	676	3	292	292	NUM
inlawrev-18087	676	4	.	.	PUNCT
inlawrev-18087	677	1	i	i	PRON
inlawrev-18087	677	2	d.	d.	PROPN
inlawrev-18087	677	3	293	293	NUM
inlawrev-18087	677	4	.	.	PUNCT
inlawrev-18087	678	1	i	i	PRON
inlawrev-18087	678	2	d.	d.	PROPN
inlawrev-18087	678	3	294	294	NUM
inlawrev-18087	678	4	.	.	PUNCT
inlawrev-18087	679	1	i	i	PRON
inlawrev-18087	679	2	d.	d.	PROPN
inlawrev-18087	679	3	295	295	NUM
inlawrev-18087	679	4	.	.	PUNCT
inlawrev-18087	680	1	i	i	PRON
inlawrev-18087	680	2	d.	d.	PROPN
inlawrev-18087	680	3	(	(	PUNCT
inlawrev-18087	680	4	citing	cite	VERB
inlawrev-18087	680	5	ind	ind	NOUN
inlawrev-18087	680	6	.	.	PUNCT
inlawrev-18087	681	1	t.r	t.r	PROPN
inlawrev-18087	681	2	.	.	PROPN
inlawrev-18087	681	3	12(b)(6	12(b)(6	NUM
inlawrev-18087	681	4	)	)	PUNCT
inlawrev-18087	681	5	)	)	PUNCT
inlawrev-18087	681	6	.	.	PUNCT
inlawrev-18087	682	1	296	296	NUM
inlawrev-18087	682	2	.	.	PUNCT
inlawrev-18087	683	1	i	i	PRON
inlawrev-18087	683	2	d.	d.	VERB
inlawrev-18087	683	3	at	at	ADP
inlawrev-18087	683	4	*	*	PROPN
inlawrev-18087	683	5	2	2	NUM
inlawrev-18087	683	6	.	.	NOUN
inlawrev-18087	683	7	297	297	NUM
inlawrev-18087	683	8	.	.	PUNCT
inlawrev-18087	684	1	i	i	PRON
inlawrev-18087	684	2	d.	d.	PROPN
inlawrev-18087	684	3	(	(	PUNCT
inlawrev-18087	684	4	quoting	quote	VERB
inlawrev-18087	684	5	afolabi	afolabi	NOUN
inlawrev-18087	684	6	v.	v.	ADP
inlawrev-18087	684	7	atlantic	atlantic	ADJ
inlawrev-18087	684	8	mortg	mortg	PROPN
inlawrev-18087	684	9	.	.	PUNCT
inlawrev-18087	684	10	&	&	CCONJ
inlawrev-18087	684	11	inv	inv	PROPN
inlawrev-18087	684	12	.	.	PUNCT
inlawrev-18087	684	13	corp	corp	PROPN
inlawrev-18087	684	14	.	.	PROPN
inlawrev-18087	684	15	,	,	PUNCT
inlawrev-18087	684	16	849	849	NUM
inlawrev-18087	684	17	n.e.2d	n.e.2d	NOUN
inlawrev-18087	684	18	1170	1170	NUM
inlawrev-18087	684	19	,	,	PUNCT
inlawrev-18087	684	20	1173	1173	NUM
inlawrev-18087	684	21	(	(	PUNCT
inlawrev-18087	684	22	ind	ind	NOUN
inlawrev-18087	684	23	.	.	PUNCT
inlawrev-18087	685	1	ct	ct	PROPN
inlawrev-18087	685	2	.	.	PUNCT
inlawrev-18087	686	1	app	app	PROPN
inlawrev-18087	686	2	.	.	PROPN
inlawrev-18087	686	3	2006	2006	NUM
inlawrev-18087	686	4	)	)	PUNCT
inlawrev-18087	686	5	)	)	PUNCT
inlawrev-18087	686	6	.	.	PUNCT
inlawrev-18087	687	1	298	298	X
inlawrev-18087	687	2	.	.	PUNCT
inlawrev-18087	688	1	i	i	PRON
inlawrev-18087	688	2	d.	d.	PROPN
inlawrev-18087	688	3	299	299	NUM
inlawrev-18087	688	4	.	.	PUNCT
inlawrev-18087	689	1	i	i	PRON
inlawrev-18087	689	2	d.	d.	PROPN
inlawrev-18087	689	3	2013	2013	NUM
inlawrev-18087	689	4	]	]	PUNCT
inlawrev-18087	690	1	taxation	taxation	NOUN
inlawrev-18087	690	2	1259	1259	NUM
inlawrev-18087	690	3	with	with	ADP
inlawrev-18087	690	4	regards	regard	NOUN
inlawrev-18087	690	5	to	to	PART
inlawrev-18087	690	6	claim	claim	VERB
inlawrev-18087	690	7	preclusion	preclusion	NOUN
inlawrev-18087	690	8	,	,	PUNCT
inlawrev-18087	690	9	the	the	DET
inlawrev-18087	690	10	only	only	ADJ
inlawrev-18087	690	11	dispute	dispute	NOUN
inlawrev-18087	690	12	was	be	AUX
inlawrev-18087	690	13	whether	whether	SCONJ
inlawrev-18087	690	14	miller	miller	PROPN
inlawrev-18087	690	15	pipeline	pipeline	NOUN
inlawrev-18087	690	16	2	2	NUM
inlawrev-18087	690	17	“	"	PUNCT
inlawrev-18087	690	18	was	be	AUX
inlawrev-18087	690	19	,	,	PUNCT
inlawrev-18087	690	20	or	or	CCONJ
inlawrev-18087	690	21	could	could	AUX
inlawrev-18087	690	22	have	have	AUX
inlawrev-18087	690	23	been	be	AUX
inlawrev-18087	690	24	,	,	PUNCT
inlawrev-18087	690	25	determined	determine	VERB
inlawrev-18087	690	26	in	in	ADP
inlawrev-18087	690	27	miller	miller	PROPN
inlawrev-18087	690	28	pipeline	pipeline	PROPN
inlawrev-18087	690	29	1.”300	1.”300	NUM
inlawrev-18087	690	30	the	the	DET
inlawrev-18087	690	31	tax	tax	NOUN
inlawrev-18087	690	32	court	court	NOUN
inlawrev-18087	690	33	determined	determine	VERB
inlawrev-18087	690	34	that	that	SCONJ
inlawrev-18087	690	35	miller	miller	PROPN
inlawrev-18087	690	36	pipeline	pipeline	NOUN
inlawrev-18087	690	37	2	2	NUM
inlawrev-18087	690	38	“	"	PUNCT
inlawrev-18087	690	39	could	could	AUX
inlawrev-18087	690	40	not	not	PART
inlawrev-18087	690	41	have	have	AUX
inlawrev-18087	690	42	been	be	AUX
inlawrev-18087	690	43	litigated	litigate	VERB
inlawrev-18087	690	44	in	in	ADP
inlawrev-18087	690	45	miller	miller	PROPN
inlawrev-18087	690	46	pipeline	pipeline	PROPN
inlawrev-18087	690	47	1	1	NUM
inlawrev-18087	690	48	because	because	SCONJ
inlawrev-18087	690	49	,	,	PUNCT
inlawrev-18087	690	50	at	at	ADP
inlawrev-18087	690	51	that	that	DET
inlawrev-18087	690	52	time	time	NOUN
inlawrev-18087	690	53	,	,	PUNCT
inlawrev-18087	690	54	[	[	X
inlawrev-18087	690	55	the	the	DET
inlawrev-18087	690	56	tax	tax	NOUN
inlawrev-18087	690	57	]	]	X
inlawrev-18087	690	58	court	court	NOUN
inlawrev-18087	690	59	lacked	lack	VERB
inlawrev-18087	690	60	subject	subject	NOUN
inlawrev-18087	690	61	matter	matter	NOUN
inlawrev-18087	690	62	jurisdiction	jurisdiction	NOUN
inlawrev-18087	690	63	over	over	ADP
inlawrev-18087	690	64	that	that	DET
inlawrev-18087	690	65	claim	claim	NOUN
inlawrev-18087	690	66	.	.	PUNCT
inlawrev-18087	691	1	”301	”301	PROPN
inlawrev-18087	691	2	miller	miller	PROPN
inlawrev-18087	691	3	pipeline	pipeline	PROPN
inlawrev-18087	691	4	1	1	NUM
inlawrev-18087	691	5	only	only	ADV
inlawrev-18087	691	6	appealed	appeal	VERB
inlawrev-18087	691	7	the	the	DET
inlawrev-18087	691	8	department	department	NOUN
inlawrev-18087	691	9	’s	’s	PART
inlawrev-18087	691	10	denial	denial	NOUN
inlawrev-18087	691	11	of	of	ADP
inlawrev-18087	691	12	its	its	PRON
inlawrev-18087	691	13	third	third	ADJ
inlawrev-18087	691	14	refund	refund	NOUN
inlawrev-18087	691	15	claim	claim	NOUN
inlawrev-18087	691	16	,	,	PUNCT
inlawrev-18087	691	17	not	not	PART
inlawrev-18087	691	18	the	the	DET
inlawrev-18087	691	19	department	department	NOUN
inlawrev-18087	691	20	’s	’s	PART
inlawrev-18087	691	21	proposed	propose	VERB
inlawrev-18087	691	22	assessments.302	assessments.302	NOUN
inlawrev-18087	691	23	at	at	ADP
inlawrev-18087	691	24	that	that	DET
inlawrev-18087	691	25	time	time	NOUN
inlawrev-18087	691	26	,	,	PUNCT
inlawrev-18087	691	27	because	because	SCONJ
inlawrev-18087	691	28	proposed	propose	VERB
inlawrev-18087	691	29	assessments	assessment	NOUN
inlawrev-18087	691	30	are	be	AUX
inlawrev-18087	691	31	not	not	PART
inlawrev-18087	691	32	final	final	ADJ
inlawrev-18087	691	33	determinations	determination	NOUN
inlawrev-18087	691	34	that	that	PRON
inlawrev-18087	691	35	may	may	AUX
inlawrev-18087	691	36	be	be	AUX
inlawrev-18087	691	37	appealed	appeal	VERB
inlawrev-18087	691	38	to	to	ADP
inlawrev-18087	691	39	the	the	DET
inlawrev-18087	691	40	tax	tax	NOUN
inlawrev-18087	691	41	court	court	NOUN
inlawrev-18087	691	42	,	,	PUNCT
inlawrev-18087	691	43	mpc	mpc	PROPN
inlawrev-18087	691	44	could	could	AUX
inlawrev-18087	691	45	not	not	PART
inlawrev-18087	691	46	appeal	appeal	VERB
inlawrev-18087	691	47	directly	directly	ADV
inlawrev-18087	691	48	to	to	ADP
inlawrev-18087	691	49	the	the	DET
inlawrev-18087	691	50	tax	tax	NOUN
inlawrev-18087	691	51	court.303	court.303	NOUN
inlawrev-18087	691	52	when	when	SCONJ
inlawrev-18087	691	53	miller	miller	PROPN
inlawrev-18087	691	54	pipeline	pipeline	PROPN
inlawrev-18087	691	55	1	1	NUM
inlawrev-18087	691	56	was	be	AUX
inlawrev-18087	691	57	dismissed	dismiss	VERB
inlawrev-18087	691	58	in	in	ADP
inlawrev-18087	691	59	july	july	PROPN
inlawrev-18087	691	60	2010	2010	NUM
inlawrev-18087	691	61	,	,	PUNCT
inlawrev-18087	691	62	the	the	DET
inlawrev-18087	691	63	department	department	NOUN
inlawrev-18087	691	64	had	have	AUX
inlawrev-18087	691	65	not	not	PART
inlawrev-18087	691	66	issued	issue	VERB
inlawrev-18087	691	67	a	a	DET
inlawrev-18087	691	68	final	final	ADJ
inlawrev-18087	691	69	determination	determination	NOUN
inlawrev-18087	691	70	with	with	ADP
inlawrev-18087	691	71	regards	regard	NOUN
inlawrev-18087	691	72	to	to	ADP
inlawrev-18087	691	73	mpc	mpc	PROPN
inlawrev-18087	691	74	’s	’s	PART
inlawrev-18087	691	75	fourth	fourth	ADJ
inlawrev-18087	691	76	refund	refund	NOUN
inlawrev-18087	691	77	claim.304	claim.304	NOUN
inlawrev-18087	691	78	consequently	consequently	ADV
inlawrev-18087	691	79	,	,	PUNCT
inlawrev-18087	691	80	the	the	DET
inlawrev-18087	691	81	fourth	fourth	ADJ
inlawrev-18087	691	82	refund	refund	NOUN
inlawrev-18087	691	83	claim	claim	NOUN
inlawrev-18087	691	84	could	could	AUX
inlawrev-18087	691	85	not	not	PART
inlawrev-18087	691	86	have	have	AUX
inlawrev-18087	691	87	been	be	AUX
inlawrev-18087	691	88	adjudicated	adjudicate	VERB
inlawrev-18087	691	89	in	in	ADP
inlawrev-18087	691	90	miller	miller	PROPN
inlawrev-18087	691	91	pipeline	pipeline	PROPN
inlawrev-18087	691	92	1	1	NUM
inlawrev-18087	691	93	due	due	ADP
inlawrev-18087	691	94	to	to	ADP
inlawrev-18087	691	95	the	the	DET
inlawrev-18087	691	96	lack	lack	NOUN
inlawrev-18087	691	97	of	of	ADP
inlawrev-18087	691	98	a	a	DET
inlawrev-18087	691	99	final	final	ADJ
inlawrev-18087	691	100	determination.305	determination.305	NOUN
inlawrev-18087	691	101	therefore	therefore	ADV
inlawrev-18087	691	102	,	,	PUNCT
inlawrev-18087	691	103	the	the	DET
inlawrev-18087	691	104	tax	tax	NOUN
inlawrev-18087	691	105	court	court	NOUN
inlawrev-18087	691	106	found	find	VERB
inlawrev-18087	691	107	that	that	SCONJ
inlawrev-18087	691	108	claim	claim	NOUN
inlawrev-18087	691	109	preclusion	preclusion	NOUN
inlawrev-18087	691	110	did	do	AUX
inlawrev-18087	691	111	not	not	PART
inlawrev-18087	691	112	bar	bar	VERB
inlawrev-18087	691	113	litigation.306	litigation.306	NOUN
inlawrev-18087	691	114	similarly	similarly	ADV
inlawrev-18087	691	115	,	,	PUNCT
inlawrev-18087	691	116	the	the	DET
inlawrev-18087	691	117	department	department	NOUN
inlawrev-18087	691	118	argued	argue	VERB
inlawrev-18087	691	119	that	that	SCONJ
inlawrev-18087	691	120	if	if	SCONJ
inlawrev-18087	691	121	claim	claim	NOUN
inlawrev-18087	691	122	preclusion	preclusion	NOUN
inlawrev-18087	691	123	did	do	AUX
inlawrev-18087	691	124	not	not	PART
inlawrev-18087	691	125	apply	apply	VERB
inlawrev-18087	691	126	,	,	PUNCT
inlawrev-18087	691	127	issue	issue	NOUN
inlawrev-18087	691	128	preclusion	preclusion	NOUN
inlawrev-18087	691	129	applied	apply	VERB
inlawrev-18087	691	130	because	because	SCONJ
inlawrev-18087	691	131	the	the	DET
inlawrev-18087	691	132	same	same	ADJ
inlawrev-18087	691	133	matters	matter	NOUN
inlawrev-18087	691	134	and	and	CCONJ
inlawrev-18087	691	135	same	same	ADJ
inlawrev-18087	691	136	tax	tax	NOUN
inlawrev-18087	691	137	years	year	NOUN
inlawrev-18087	691	138	were	be	AUX
inlawrev-18087	691	139	at	at	ADP
inlawrev-18087	691	140	issue	issue	NOUN
inlawrev-18087	691	141	in	in	ADP
inlawrev-18087	691	142	both	both	DET
inlawrev-18087	691	143	cases.307	cases.307	NOUN
inlawrev-18087	691	144	the	the	DET
inlawrev-18087	691	145	tax	tax	NOUN
inlawrev-18087	691	146	court	court	NOUN
inlawrev-18087	691	147	did	do	AUX
inlawrev-18087	691	148	not	not	PART
inlawrev-18087	691	149	find	find	VERB
inlawrev-18087	691	150	this	this	DET
inlawrev-18087	691	151	persuasive	persuasive	ADJ
inlawrev-18087	691	152	because	because	SCONJ
inlawrev-18087	691	153	it	it	PRON
inlawrev-18087	691	154	recognized	recognize	VERB
inlawrev-18087	691	155	that	that	SCONJ
inlawrev-18087	691	156	miller	miller	PROPN
inlawrev-18087	691	157	pipeline	pipeline	PROPN
inlawrev-18087	691	158	2	2	NUM
inlawrev-18087	691	159	concerned	concern	VERB
inlawrev-18087	691	160	the	the	DET
inlawrev-18087	691	161	“	"	PUNCT
inlawrev-18087	691	162	propriety	propriety	NOUN
inlawrev-18087	691	163	of	of	ADP
inlawrev-18087	691	164	the	the	DET
inlawrev-18087	691	165	statistical	statistical	ADJ
inlawrev-18087	691	166	sample	sample	NOUN
inlawrev-18087	691	167	used	use	VERB
inlawrev-18087	691	168	by	by	ADP
inlawrev-18087	691	169	the	the	DET
inlawrev-18087	691	170	department	department	NOUN
inlawrev-18087	691	171	to	to	PART
inlawrev-18087	691	172	generate	generate	VERB
inlawrev-18087	691	173	its	its	PRON
inlawrev-18087	691	174	proposed	propose	VERB
inlawrev-18087	691	175	assessments	assessment	NOUN
inlawrev-18087	691	176	,	,	PUNCT
inlawrev-18087	691	177	”	"	PUNCT
inlawrev-18087	691	178	whereas	whereas	SCONJ
inlawrev-18087	691	179	miller	miller	PROPN
inlawrev-18087	691	180	pipeline	pipeline	PROPN
inlawrev-18087	691	181	1	1	NUM
inlawrev-18087	691	182	only	only	ADV
inlawrev-18087	691	183	dealt	deal	VERB
inlawrev-18087	691	184	with	with	ADP
inlawrev-18087	691	185	the	the	DET
inlawrev-18087	691	186	department	department	NOUN
inlawrev-18087	691	187	’s	’s	PART
inlawrev-18087	691	188	denial	denial	NOUN
inlawrev-18087	691	189	of	of	ADP
inlawrev-18087	691	190	the	the	DET
inlawrev-18087	691	191	third	third	ADJ
inlawrev-18087	691	192	refund	refund	NOUN
inlawrev-18087	691	193	claim.308	claim.308	NOUN
inlawrev-18087	691	194	therefore	therefore	ADV
inlawrev-18087	691	195	,	,	PUNCT
inlawrev-18087	691	196	the	the	DET
inlawrev-18087	691	197	court	court	NOUN
inlawrev-18087	691	198	determined	determine	VERB
inlawrev-18087	691	199	that	that	SCONJ
inlawrev-18087	691	200	the	the	DET
inlawrev-18087	691	201	“	"	PUNCT
inlawrev-18087	691	202	issue	issue	NOUN
inlawrev-18087	691	203	in	in	ADP
inlawrev-18087	691	204	miller	miller	PROPN
inlawrev-18087	691	205	pipeline	pipeline	PROPN
inlawrev-18087	691	206	2	2	NUM
inlawrev-18087	691	207	can	can	AUX
inlawrev-18087	691	208	not	not	PART
inlawrev-18087	691	209	be	be	AUX
inlawrev-18087	691	210	precluded	preclude	VERB
inlawrev-18087	691	211	as	as	SCONJ
inlawrev-18087	691	212	it	it	PRON
inlawrev-18087	691	213	was	be	AUX
inlawrev-18087	691	214	not	not	PART
inlawrev-18087	691	215	actually	actually	ADV
inlawrev-18087	691	216	litigated	litigate	VERB
inlawrev-18087	691	217	in	in	ADP
inlawrev-18087	691	218	miller	miller	PROPN
inlawrev-18087	691	219	pipeline	pipeline	PROPN
inlawrev-18087	691	220	1.”309	1.”309	PROPN
inlawrev-18087	691	221	further	far	ADV
inlawrev-18087	691	222	,	,	PUNCT
inlawrev-18087	691	223	the	the	DET
inlawrev-18087	691	224	court	court	NOUN
inlawrev-18087	691	225	determined	determine	VERB
inlawrev-18087	691	226	it	it	PRON
inlawrev-18087	691	227	“	"	PUNCT
inlawrev-18087	691	228	would	would	AUX
inlawrev-18087	691	229	have	have	AUX
inlawrev-18087	691	230	lacked	lack	VERB
inlawrev-18087	691	231	subject	subject	ADJ
inlawrev-18087	691	232	matter	matter	NOUN
inlawrev-18087	691	233	jurisdiction	jurisdiction	NOUN
inlawrev-18087	691	234	over	over	ADP
inlawrev-18087	691	235	the	the	DET
inlawrev-18087	691	236	issues	issue	NOUN
inlawrev-18087	691	237	raised	raise	VERB
inlawrev-18087	691	238	in	in	ADP
inlawrev-18087	691	239	the	the	DET
inlawrev-18087	691	240	fourth	fourth	ADJ
inlawrev-18087	691	241	claim	claim	NOUN
inlawrev-18087	691	242	for	for	ADP
inlawrev-18087	691	243	refund	refund	NOUN
inlawrev-18087	691	244	.	.	PUNCT
inlawrev-18087	691	245	”310	”310	PUNCT
inlawrev-18087	691	246	accordingly	accordingly	ADV
inlawrev-18087	691	247	,	,	PUNCT
inlawrev-18087	691	248	the	the	DET
inlawrev-18087	691	249	tax	tax	NOUN
inlawrev-18087	691	250	court	court	NOUN
inlawrev-18087	691	251	found	find	VERB
inlawrev-18087	691	252	that	that	SCONJ
inlawrev-18087	691	253	issue	issue	NOUN
inlawrev-18087	691	254	preclusion	preclusion	NOUN
inlawrev-18087	691	255	did	do	AUX
inlawrev-18087	691	256	not	not	PART
inlawrev-18087	691	257	bar	bar	VERB
inlawrev-18087	691	258	litigation.311	litigation.311	NOUN
inlawrev-18087	691	259	alternatively	alternatively	ADV
inlawrev-18087	691	260	,	,	PUNCT
inlawrev-18087	691	261	the	the	DET
inlawrev-18087	691	262	department	department	NOUN
inlawrev-18087	691	263	maintained	maintain	VERB
inlawrev-18087	691	264	that	that	SCONJ
inlawrev-18087	691	265	the	the	DET
inlawrev-18087	691	266	affirmative	affirmative	ADJ
inlawrev-18087	691	267	defense	defense	NOUN
inlawrev-18087	691	268	of	of	ADP
inlawrev-18087	691	269	accord	accord	NOUN
inlawrev-18087	691	270	and	and	CCONJ
inlawrev-18087	691	271	satisfaction	satisfaction	NOUN
inlawrev-18087	691	272	defeats	defeat	VERB
inlawrev-18087	691	273	mpc	mpc	PROPN
inlawrev-18087	691	274	’s	’s	PART
inlawrev-18087	691	275	claims	claim	NOUN
inlawrev-18087	691	276	in	in	ADP
inlawrev-18087	691	277	miller	miller	PROPN
inlawrev-18087	691	278	pipeline	pipeline	PROPN
inlawrev-18087	691	279	2	2	NUM
inlawrev-18087	691	280	because	because	SCONJ
inlawrev-18087	691	281	both	both	DET
inlawrev-18087	691	282	parties	party	NOUN
inlawrev-18087	691	283	signed	sign	VERB
inlawrev-18087	691	284	a	a	DET
inlawrev-18087	691	285	settlement	settlement	NOUN
inlawrev-18087	691	286	agreement	agreement	NOUN
inlawrev-18087	691	287	in	in	ADP
inlawrev-18087	691	288	miller	miller	PROPN
inlawrev-18087	691	289	pipeline	pipeline	PROPN
inlawrev-18087	691	290	1.312	1.312	NUM
inlawrev-18087	691	291	the	the	DET
inlawrev-18087	691	292	tax	tax	NOUN
inlawrev-18087	691	293	court	court	NOUN
inlawrev-18087	691	294	disagreed	disagree	VERB
inlawrev-18087	691	295	,	,	PUNCT
inlawrev-18087	691	296	determining	determine	VERB
inlawrev-18087	691	297	that	that	SCONJ
inlawrev-18087	691	298	the	the	DET
inlawrev-18087	691	299	“	"	PUNCT
inlawrev-18087	691	300	settlement	settlement	NOUN
inlawrev-18087	691	301	agreement	agreement	NOUN
inlawrev-18087	691	302	unambiguously	unambiguously	ADV
inlawrev-18087	691	303	applie[d	applie[d	X
inlawrev-18087	691	304	]	]	PUNCT
inlawrev-18087	691	305	to	to	ADP
inlawrev-18087	691	306	the	the	DET
inlawrev-18087	691	307	2007	2007	NUM
inlawrev-18087	691	308	tax	tax	NOUN
inlawrev-18087	691	309	year	year	NOUN
inlawrev-18087	691	310	only	only	ADV
inlawrev-18087	691	311	.	.	PUNCT
inlawrev-18087	692	1	”313	”313	PUNCT
inlawrev-18087	692	2	therefore	therefore	ADV
inlawrev-18087	692	3	,	,	PUNCT
inlawrev-18087	692	4	the	the	DET
inlawrev-18087	692	5	court	court	NOUN
inlawrev-18087	692	6	found	find	VERB
inlawrev-18087	692	7	the	the	DET
inlawrev-18087	692	8	agreement	agreement	NOUN
inlawrev-18087	692	9	’s	’s	PART
inlawrev-18087	692	10	language	language	NOUN
inlawrev-18087	692	11	did	do	AUX
inlawrev-18087	692	12	not	not	PART
inlawrev-18087	692	13	“	"	PUNCT
inlawrev-18087	692	14	reveal	reveal	VERB
inlawrev-18087	692	15	a	a	DET
inlawrev-18087	692	16	meeting	meeting	NOUN
inlawrev-18087	692	17	of	of	ADP
inlawrev-18087	692	18	the	the	DET
inlawrev-18087	692	19	minds	mind	NOUN
inlawrev-18087	692	20	between	between	ADP
inlawrev-18087	692	21	the	the	DET
inlawrev-18087	692	22	department	department	NOUN
inlawrev-18087	692	23	and	and	CCONJ
inlawrev-18087	692	24	mpc	mpc	NOUN
inlawrev-18087	692	25	such	such	ADJ
inlawrev-18087	692	26	that	that	DET
inlawrev-18087	692	27	accord	accord	NOUN
inlawrev-18087	692	28	and	and	CCONJ
inlawrev-18087	692	29	satisfaction	satisfaction	NOUN
inlawrev-18087	692	30	would	would	AUX
inlawrev-18087	692	31	defeat	defeat	VERB
inlawrev-18087	692	32	mpc	mpc	PROPN
inlawrev-18087	692	33	’s	’s	PART
inlawrev-18087	692	34	claims	claim	NOUN
inlawrev-18087	692	35	found	find	VERB
inlawrev-18087	692	36	in	in	ADP
inlawrev-18087	692	37	300	300	NUM
inlawrev-18087	692	38	.	.	PUNCT
inlawrev-18087	693	1	i	i	PRON
inlawrev-18087	693	2	d.	d.	VERB
inlawrev-18087	693	3	at	at	ADP
inlawrev-18087	693	4	*	*	NOUN
inlawrev-18087	693	5	3	3	NUM
inlawrev-18087	693	6	(	(	PUNCT
inlawrev-18087	693	7	italics	italic	NOUN
inlawrev-18087	693	8	added	add	VERB
inlawrev-18087	693	9	)	)	PUNCT
inlawrev-18087	693	10	.	.	PUNCT
inlawrev-18087	694	1	301	301	NUM
inlawrev-18087	694	2	.	.	PUNCT
inlawrev-18087	695	1	i	i	PRON
inlawrev-18087	695	2	d.	d.	PROPN
inlawrev-18087	695	3	(	(	PUNCT
inlawrev-18087	695	4	italics	italic	NOUN
inlawrev-18087	695	5	added	add	VERB
inlawrev-18087	695	6	)	)	PUNCT
inlawrev-18087	695	7	.	.	PUNCT
inlawrev-18087	696	1	302	302	NUM
inlawrev-18087	696	2	.	.	PUNCT
inlawrev-18087	697	1	i	i	PRON
inlawrev-18087	697	2	d.	d.	VERB
inlawrev-18087	697	3	at	at	ADP
inlawrev-18087	697	4	*	*	PROPN
inlawrev-18087	697	5	4	4	NUM
inlawrev-18087	697	6	.	.	NOUN
inlawrev-18087	697	7	303	303	NUM
inlawrev-18087	697	8	.	.	PUNCT
inlawrev-18087	698	1	i	i	PRON
inlawrev-18087	698	2	d.	d.	PROPN
inlawrev-18087	698	3	(	(	PUNCT
inlawrev-18087	698	4	citing	cite	VERB
inlawrev-18087	698	5	etzler	etzler	NOUN
inlawrev-18087	698	6	v.	v.	ADP
inlawrev-18087	698	7	ind	ind	PROPN
inlawrev-18087	698	8	.	.	PUNCT
inlawrev-18087	699	1	dep’t	dep’t	NOUN
inlawrev-18087	699	2	of	of	ADP
inlawrev-18087	699	3	state	state	NOUN
inlawrev-18087	699	4	revenue	revenue	NOUN
inlawrev-18087	699	5	,	,	PUNCT
inlawrev-18087	699	6	957	957	NUM
inlawrev-18087	699	7	n.e.2d	n.e.2d	NOUN
inlawrev-18087	699	8	706	706	NUM
inlawrev-18087	699	9	,	,	PUNCT
inlawrev-18087	699	10	709	709	NUM
inlawrev-18087	699	11	(	(	PUNCT
inlawrev-18087	699	12	ind	ind	NOUN
inlawrev-18087	699	13	.	.	PUNCT
inlawrev-18087	700	1	t.c	t.c	PROPN
inlawrev-18087	700	2	.	.	PROPN
inlawrev-18087	700	3	2011	2011	NUM
inlawrev-18087	700	4	)	)	PUNCT
inlawrev-18087	700	5	)	)	PUNCT
inlawrev-18087	700	6	.	.	PUNCT
inlawrev-18087	701	1	304	304	NUM
inlawrev-18087	701	2	.	.	PUNCT
inlawrev-18087	702	1	i	i	PRON
inlawrev-18087	702	2	d.	d.	PROPN
inlawrev-18087	702	3	305	305	NUM
inlawrev-18087	702	4	.	.	PUNCT
inlawrev-18087	703	1	i	i	PRON
inlawrev-18087	703	2	d.	d.	PROPN
inlawrev-18087	703	3	306	306	NUM
inlawrev-18087	703	4	.	.	PUNCT
inlawrev-18087	704	1	i	i	PRON
inlawrev-18087	704	2	d.	d.	PROPN
inlawrev-18087	704	3	307	307	NUM
inlawrev-18087	704	4	.	.	PUNCT
inlawrev-18087	705	1	i	i	PRON
inlawrev-18087	705	2	d.	d.	VERB
inlawrev-18087	705	3	at	at	ADP
inlawrev-18087	705	4	*	*	PROPN
inlawrev-18087	705	5	5	5	NUM
inlawrev-18087	705	6	.	.	NOUN
inlawrev-18087	705	7	308	308	NUM
inlawrev-18087	705	8	.	.	PUNCT
inlawrev-18087	706	1	i	i	PRON
inlawrev-18087	706	2	d.	d.	PROPN
inlawrev-18087	706	3	309	309	NUM
inlawrev-18087	706	4	.	.	PUNCT
inlawrev-18087	707	1	i	i	PRON
inlawrev-18087	707	2	d.	d.	PROPN
inlawrev-18087	707	3	(	(	PUNCT
inlawrev-18087	707	4	first	first	ADJ
inlawrev-18087	707	5	and	and	CCONJ
inlawrev-18087	707	6	third	third	ADJ
inlawrev-18087	707	7	italics	italic	NOUN
inlawrev-18087	707	8	added	add	VERB
inlawrev-18087	707	9	)	)	PUNCT
inlawrev-18087	707	10	.	.	PUNCT
inlawrev-18087	708	1	310	310	NUM
inlawrev-18087	708	2	.	.	PUNCT
inlawrev-18087	709	1	i	i	PRON
inlawrev-18087	709	2	d.	d.	PROPN
inlawrev-18087	709	3	(	(	PUNCT
inlawrev-18087	709	4	citing	cite	VERB
inlawrev-18087	709	5	ind	ind	NOUN
inlawrev-18087	709	6	.	.	PUNCT
inlawrev-18087	710	1	code	code	PROPN
inlawrev-18087	710	2	§	§	PROPN
inlawrev-18087	710	3	6	6	NUM
inlawrev-18087	710	4	-	-	SYM
inlawrev-18087	710	5	8.1	8.1	NUM
inlawrev-18087	710	6	-	-	PUNCT
inlawrev-18087	710	7	9	9	NUM
inlawrev-18087	710	8	-	-	SYM
inlawrev-18087	710	9	1(c	1(c	NUM
inlawrev-18087	710	10	)	)	PUNCT
inlawrev-18087	710	11	(	(	PUNCT
inlawrev-18087	710	12	2013	2013	NUM
inlawrev-18087	710	13	)	)	PUNCT
inlawrev-18087	710	14	)	)	PUNCT
inlawrev-18087	710	15	.	.	PUNCT
inlawrev-18087	711	1	311	311	NUM
inlawrev-18087	711	2	.	.	PUNCT
inlawrev-18087	712	1	i	i	PRON
inlawrev-18087	712	2	d.	d.	PROPN
inlawrev-18087	712	3	312	312	NUM
inlawrev-18087	712	4	.	.	PUNCT
inlawrev-18087	713	1	i	i	PRON
inlawrev-18087	713	2	d.	d.	PROPN
inlawrev-18087	713	3	313	313	NUM
inlawrev-18087	713	4	.	.	PUNCT
inlawrev-18087	714	1	i	i	PRON
inlawrev-18087	714	2	d.	d.	VERB
inlawrev-18087	714	3	at	at	ADP
inlawrev-18087	714	4	*	*	PROPN
inlawrev-18087	714	5	6	6	NUM
inlawrev-18087	714	6	.	.	SYM
inlawrev-18087	714	7	1260	1260	NUM
inlawrev-18087	714	8	indiana	indiana	PROPN
inlawrev-18087	714	9	law	law	PROPN
inlawrev-18087	714	10	review	review	NOUN
inlawrev-18087	715	1	[	[	X
inlawrev-18087	715	2	vol	vol	NOUN
inlawrev-18087	715	3	.	.	PUNCT
inlawrev-18087	716	1	46:1235	46:1235	NUM
inlawrev-18087	716	2	miller	miller	PROPN
inlawrev-18087	716	3	pipeline	pipeline	NOUN
inlawrev-18087	716	4	2.”314	2.”314	NUM
inlawrev-18087	716	5	accordingly	accordingly	ADV
inlawrev-18087	716	6	,	,	PUNCT
inlawrev-18087	716	7	the	the	DET
inlawrev-18087	716	8	tax	tax	NOUN
inlawrev-18087	716	9	court	court	NOUN
inlawrev-18087	716	10	denied	deny	VERB
inlawrev-18087	716	11	the	the	DET
inlawrev-18087	716	12	department	department	NOUN
inlawrev-18087	716	13	’s	’s	PART
inlawrev-18087	716	14	motion	motion	NOUN
inlawrev-18087	716	15	for	for	ADP
inlawrev-18087	716	16	summary	summary	NOUN
inlawrev-18087	716	17	judgment.315	judgment.315	PROPN
inlawrev-18087	716	18	5	5	NUM
inlawrev-18087	716	19	.	.	PUNCT
inlawrev-18087	716	20	indiana	indiana	PROPN
inlawrev-18087	716	21	department	department	PROPN
inlawrev-18087	716	22	of	of	ADP
inlawrev-18087	716	23	state	state	PROPN
inlawrev-18087	716	24	revenue	revenue	PROPN
inlawrev-18087	716	25	v.	v.	ADP
inlawrev-18087	716	26	aol	aol	PROPN
inlawrev-18087	716	27	,	,	PUNCT
inlawrev-18087	716	28	llc.316	llc.316	ADJ
inlawrev-18087	716	29	—	—	PUNCT
inlawrev-18087	716	30	the	the	DET
inlawrev-18087	716	31	issue	issue	NOUN
inlawrev-18087	716	32	before	before	ADP
inlawrev-18087	716	33	the	the	DET
inlawrev-18087	716	34	indiana	indiana	PROPN
inlawrev-18087	716	35	supreme	supreme	PROPN
inlawrev-18087	716	36	court	court	PROPN
inlawrev-18087	716	37	was	be	AUX
inlawrev-18087	716	38	whether	whether	SCONJ
inlawrev-18087	716	39	aol	aol	PROPN
inlawrev-18087	716	40	,	,	PUNCT
inlawrev-18087	716	41	llc	llc	PROPN
inlawrev-18087	716	42	(	(	PUNCT
inlawrev-18087	716	43	“	"	PUNCT
inlawrev-18087	716	44	aol	aol	NOUN
inlawrev-18087	716	45	”	"	PUNCT
inlawrev-18087	716	46	)	)	PUNCT
inlawrev-18087	716	47	owed	owe	VERB
inlawrev-18087	716	48	indiana	indiana	PROPN
inlawrev-18087	716	49	sales	sale	NOUN
inlawrev-18087	716	50	and	and	CCONJ
inlawrev-18087	716	51	use	use	VERB
inlawrev-18087	716	52	tax	tax	NOUN
inlawrev-18087	716	53	on	on	ADP
inlawrev-18087	716	54	the	the	DET
inlawrev-18087	716	55	mailers	mailer	NOUN
inlawrev-18087	716	56	it	it	PRON
inlawrev-18087	716	57	used	use	VERB
inlawrev-18087	716	58	to	to	PART
inlawrev-18087	716	59	send	send	VERB
inlawrev-18087	716	60	promotional	promotional	ADJ
inlawrev-18087	716	61	materials	material	NOUN
inlawrev-18087	716	62	to	to	ADP
inlawrev-18087	716	63	customers.317	customers.317	ADJ
inlawrev-18087	716	64	aol	aol	NOUN
inlawrev-18087	716	65	is	be	AUX
inlawrev-18087	716	66	an	an	DET
inlawrev-18087	716	67	online	online	ADJ
inlawrev-18087	716	68	service	service	NOUN
inlawrev-18087	716	69	provider	provider	NOUN
inlawrev-18087	716	70	incorporated	incorporate	VERB
inlawrev-18087	716	71	in	in	ADP
inlawrev-18087	716	72	delaware.318	delaware.318	NOUN
inlawrev-18087	716	73	aol	aol	PROPN
inlawrev-18087	716	74	solicited	solicit	VERB
inlawrev-18087	716	75	customers	customer	NOUN
inlawrev-18087	716	76	by	by	ADP
inlawrev-18087	716	77	sending	send	VERB
inlawrev-18087	716	78	cd	cd	PROPN
inlawrev-18087	716	79	-	-	PUNCT
inlawrev-18087	716	80	roms	rom	NOUN
inlawrev-18087	716	81	containing	contain	VERB
inlawrev-18087	716	82	its	its	PRON
inlawrev-18087	716	83	software	software	NOUN
inlawrev-18087	716	84	,	,	PUNCT
inlawrev-18087	716	85	which	which	PRON
inlawrev-18087	716	86	customers	customer	NOUN
inlawrev-18087	716	87	could	could	AUX
inlawrev-18087	716	88	install.319	install.319	VERB
inlawrev-18087	716	89	in	in	ADP
inlawrev-18087	716	90	an	an	DET
inlawrev-18087	716	91	effort	effort	NOUN
inlawrev-18087	716	92	to	to	PART
inlawrev-18087	716	93	retain	retain	VERB
inlawrev-18087	716	94	current	current	ADJ
inlawrev-18087	716	95	customers	customer	NOUN
inlawrev-18087	716	96	,	,	PUNCT
inlawrev-18087	716	97	aol	aol	PROPN
inlawrev-18087	716	98	also	also	ADV
inlawrev-18087	716	99	sent	send	VERB
inlawrev-18087	716	100	promotional	promotional	ADJ
inlawrev-18087	716	101	mailers.320	mailers.320	NOUN
inlawrev-18087	716	102	aol	aol	NOUN
inlawrev-18087	716	103	did	do	AUX
inlawrev-18087	716	104	not	not	PART
inlawrev-18087	716	105	manufacture	manufacture	VERB
inlawrev-18087	716	106	either	either	CCONJ
inlawrev-18087	716	107	the	the	DET
inlawrev-18087	716	108	cd	cd	PROPN
inlawrev-18087	716	109	-	-	PUNCT
inlawrev-18087	716	110	rom	rom	NOUN
inlawrev-18087	716	111	packages	package	NOUN
inlawrev-18087	716	112	or	or	CCONJ
inlawrev-18087	716	113	the	the	DET
inlawrev-18087	716	114	promotional	promotional	ADJ
inlawrev-18087	716	115	mailers.321	mailers.321	PROPN
inlawrev-18087	716	116	instead	instead	ADV
inlawrev-18087	716	117	,	,	PUNCT
inlawrev-18087	716	118	aol	aol	PROPN
inlawrev-18087	716	119	contracted	contract	VERB
inlawrev-18087	716	120	with	with	ADP
inlawrev-18087	716	121	third	third	ADJ
inlawrev-18087	716	122	-	-	PUNCT
inlawrev-18087	716	123	party	party	NOUN
inlawrev-18087	716	124	vendors	vendor	NOUN
inlawrev-18087	716	125	for	for	ADP
inlawrev-18087	716	126	production	production	NOUN
inlawrev-18087	716	127	of	of	ADP
inlawrev-18087	716	128	these	these	DET
inlawrev-18087	716	129	materials.322	materials.322	PROPN
inlawrev-18087	716	130	aol	aol	PROPN
inlawrev-18087	716	131	generally	generally	ADV
inlawrev-18087	716	132	supplied	supply	VERB
inlawrev-18087	716	133	its	its	PRON
inlawrev-18087	716	134	vendors	vendor	NOUN
inlawrev-18087	716	135	with	with	ADP
inlawrev-18087	716	136	the	the	DET
inlawrev-18087	716	137	mailing	mailing	NOUN
inlawrev-18087	716	138	materials	material	NOUN
inlawrev-18087	716	139	,	,	PUNCT
inlawrev-18087	716	140	paper	paper	NOUN
inlawrev-18087	716	141	,	,	PUNCT
inlawrev-18087	716	142	and	and	CCONJ
inlawrev-18087	716	143	other	other	ADJ
inlawrev-18087	716	144	raw	raw	ADJ
inlawrev-18087	716	145	materials	material	NOUN
inlawrev-18087	716	146	,	,	PUNCT
inlawrev-18087	716	147	while	while	SCONJ
inlawrev-18087	716	148	the	the	DET
inlawrev-18087	716	149	vendors	vendor	NOUN
inlawrev-18087	716	150	usually	usually	ADV
inlawrev-18087	716	151	supplied	supply	VERB
inlawrev-18087	716	152	the	the	DET
inlawrev-18087	716	153	ink	ink	NOUN
inlawrev-18087	716	154	and	and	CCONJ
inlawrev-18087	716	155	other	other	ADJ
inlawrev-18087	716	156	finishing	finish	VERB
inlawrev-18087	716	157	products.323	products.323	NOUN
inlawrev-18087	716	158	all	all	DET
inlawrev-18087	716	159	promotional	promotional	ADJ
inlawrev-18087	716	160	products	product	NOUN
inlawrev-18087	716	161	were	be	AUX
inlawrev-18087	716	162	manufactured	manufacture	VERB
inlawrev-18087	716	163	outside	outside	ADP
inlawrev-18087	716	164	indiana.324	indiana.324	PROPN
inlawrev-18087	716	165	the	the	DET
inlawrev-18087	716	166	promotional	promotional	ADJ
inlawrev-18087	716	167	materials	material	NOUN
inlawrev-18087	716	168	would	would	AUX
inlawrev-18087	716	169	then	then	ADV
inlawrev-18087	716	170	be	be	AUX
inlawrev-18087	716	171	mailed	mail	VERB
inlawrev-18087	716	172	across	across	ADP
inlawrev-18087	716	173	the	the	DET
inlawrev-18087	716	174	country	country	NOUN
inlawrev-18087	716	175	,	,	PUNCT
inlawrev-18087	716	176	including	include	VERB
inlawrev-18087	716	177	to	to	ADP
inlawrev-18087	716	178	indiana.325	indiana.325	NOUN
inlawrev-18087	716	179	between	between	ADP
inlawrev-18087	716	180	2003	2003	NUM
inlawrev-18087	716	181	and	and	CCONJ
inlawrev-18087	716	182	2007	2007	NUM
inlawrev-18087	716	183	,	,	PUNCT
inlawrev-18087	716	184	aol	aol	PROPN
inlawrev-18087	716	185	paid	pay	VERB
inlawrev-18087	716	186	use	use	NOUN
inlawrev-18087	716	187	taxes	taxis	NOUN
inlawrev-18087	716	188	to	to	ADP
inlawrev-18087	716	189	the	the	DET
inlawrev-18087	716	190	department	department	NOUN
inlawrev-18087	716	191	for	for	ADP
inlawrev-18087	716	192	the	the	DET
inlawrev-18087	716	193	number	number	NOUN
inlawrev-18087	716	194	of	of	ADP
inlawrev-18087	716	195	cd	cd	PROPN
inlawrev-18087	716	196	-	-	PUNCT
inlawrev-18087	716	197	rom	rom	NOUN
inlawrev-18087	716	198	packages	package	NOUN
inlawrev-18087	716	199	and	and	CCONJ
inlawrev-18087	716	200	promotional	promotional	ADJ
inlawrev-18087	716	201	materials	material	NOUN
inlawrev-18087	716	202	sent	send	VERB
inlawrev-18087	716	203	to	to	ADP
inlawrev-18087	716	204	indiana	indiana	PROPN
inlawrev-18087	717	1	residents.326	residents.326	PROPN
inlawrev-18087	717	2	aol	aol	PROPN
inlawrev-18087	717	3	filed	file	VERB
inlawrev-18087	717	4	two	two	NUM
inlawrev-18087	717	5	refund	refund	NOUN
inlawrev-18087	717	6	claims	claim	NOUN
inlawrev-18087	717	7	for	for	ADP
inlawrev-18087	717	8	use	use	NOUN
inlawrev-18087	717	9	taxes	taxis	NOUN
inlawrev-18087	717	10	remitted	remit	VERB
inlawrev-18087	717	11	,	,	PUNCT
inlawrev-18087	717	12	but	but	CCONJ
inlawrev-18087	717	13	the	the	DET
inlawrev-18087	717	14	department	department	NOUN
inlawrev-18087	717	15	denied	deny	VERB
inlawrev-18087	717	16	both.327	both.327	NOUN
inlawrev-18087	717	17	on	on	ADP
inlawrev-18087	717	18	appeal	appeal	NOUN
inlawrev-18087	717	19	,	,	PUNCT
inlawrev-18087	717	20	the	the	DET
inlawrev-18087	717	21	tax	tax	NOUN
inlawrev-18087	717	22	court	court	NOUN
inlawrev-18087	717	23	reversed	reverse	VERB
inlawrev-18087	717	24	the	the	DET
inlawrev-18087	717	25	department	department	NOUN
inlawrev-18087	717	26	’s	’s	PART
inlawrev-18087	717	27	determination.328	determination.328	NOUN
inlawrev-18087	717	28	the	the	DET
inlawrev-18087	717	29	tax	tax	NOUN
inlawrev-18087	717	30	court	court	NOUN
inlawrev-18087	717	31	determined	determine	VERB
inlawrev-18087	717	32	that	that	SCONJ
inlawrev-18087	717	33	because	because	SCONJ
inlawrev-18087	717	34	aol	aol	PROPN
inlawrev-18087	717	35	provided	provide	VERB
inlawrev-18087	717	36	raw	raw	ADJ
inlawrev-18087	717	37	materials	material	NOUN
inlawrev-18087	717	38	to	to	ADP
inlawrev-18087	717	39	the	the	DET
inlawrev-18087	717	40	vendors	vendor	NOUN
inlawrev-18087	717	41	,	,	PUNCT
inlawrev-18087	717	42	it	it	PRON
inlawrev-18087	717	43	did	do	AUX
inlawrev-18087	717	44	not	not	PART
inlawrev-18087	717	45	purchase	purchase	VERB
inlawrev-18087	717	46	property	property	NOUN
inlawrev-18087	717	47	in	in	ADP
inlawrev-18087	717	48	a	a	DET
inlawrev-18087	717	49	retail	retail	ADJ
inlawrev-18087	717	50	transaction	transaction	NOUN
inlawrev-18087	717	51	,	,	PUNCT
inlawrev-18087	717	52	but	but	CCONJ
inlawrev-18087	717	53	instead	instead	ADV
inlawrev-18087	717	54	merely	merely	ADV
inlawrev-18087	717	55	purchased	purchase	VERB
inlawrev-18087	717	56	services.329	services.329	PROPN
inlawrev-18087	717	57	therefore	therefore	ADV
inlawrev-18087	717	58	,	,	PUNCT
inlawrev-18087	717	59	the	the	DET
inlawrev-18087	717	60	refund	refund	NOUN
inlawrev-18087	717	61	claims	claim	VERB
inlawrev-18087	717	62	for	for	ADP
inlawrev-18087	717	63	use	use	NOUN
inlawrev-18087	717	64	taxes	taxis	NOUN
inlawrev-18087	717	65	remitted	remit	VERB
inlawrev-18087	717	66	should	should	AUX
inlawrev-18087	717	67	have	have	AUX
inlawrev-18087	717	68	been	be	AUX
inlawrev-18087	717	69	granted.330	granted.330	PROPN
inlawrev-18087	717	70	on	on	ADP
inlawrev-18087	717	71	review	review	NOUN
inlawrev-18087	717	72	from	from	ADP
inlawrev-18087	717	73	the	the	DET
inlawrev-18087	717	74	tax	tax	NOUN
inlawrev-18087	717	75	court	court	NOUN
inlawrev-18087	717	76	,	,	PUNCT
inlawrev-18087	717	77	the	the	DET
inlawrev-18087	717	78	indiana	indiana	PROPN
inlawrev-18087	717	79	supreme	supreme	PROPN
inlawrev-18087	717	80	court	court	PROPN
inlawrev-18087	717	81	reversed.331	reversed.331	ADP
inlawrev-18087	717	82	the	the	DET
inlawrev-18087	717	83	supreme	supreme	PROPN
inlawrev-18087	717	84	court	court	PROPN
inlawrev-18087	717	85	began	begin	VERB
inlawrev-18087	717	86	by	by	ADP
inlawrev-18087	717	87	noting	note	VERB
inlawrev-18087	717	88	that	that	SCONJ
inlawrev-18087	717	89	“	"	PUNCT
inlawrev-18087	717	90	the	the	DET
inlawrev-18087	717	91	purpose	purpose	NOUN
inlawrev-18087	717	92	of	of	ADP
inlawrev-18087	717	93	the	the	DET
inlawrev-18087	717	94	use	use	NOUN
inlawrev-18087	717	95	tax	tax	NOUN
inlawrev-18087	717	96	is	be	AUX
inlawrev-18087	717	97	merely	merely	ADV
inlawrev-18087	717	98	to	to	PART
inlawrev-18087	717	99	prevent	prevent	VERB
inlawrev-18087	717	100	evasion	evasion	NOUN
inlawrev-18087	717	101	of	of	ADP
inlawrev-18087	717	102	the	the	DET
inlawrev-18087	717	103	sales	sale	NOUN
inlawrev-18087	717	104	tax	tax	NOUN
inlawrev-18087	717	105	.	.	PUNCT
inlawrev-18087	717	106	”332	”332	PUNCT
inlawrev-18087	718	1	the	the	DET
inlawrev-18087	718	2	department	department	PROPN
inlawrev-18087	718	3	argued	argue	VERB
inlawrev-18087	718	4	aol	aol	PROPN
inlawrev-18087	718	5	purchased	purchase	VERB
inlawrev-18087	718	6	314	314	NUM
inlawrev-18087	718	7	.	.	PUNCT
inlawrev-18087	719	1	i	i	PRON
inlawrev-18087	719	2	d.	d.	PROPN
inlawrev-18087	719	3	315	315	NUM
inlawrev-18087	719	4	.	.	PUNCT
inlawrev-18087	720	1	i	i	PRON
inlawrev-18087	720	2	d.	d.	PROPN
inlawrev-18087	720	3	316	316	NUM
inlawrev-18087	720	4	.	.	PUNCT
inlawrev-18087	720	5	963	963	NUM
inlawrev-18087	720	6	n.e.2d	n.e.2d	NOUN
inlawrev-18087	720	7	498	498	NUM
inlawrev-18087	720	8	(	(	PUNCT
inlawrev-18087	720	9	ind	ind	NOUN
inlawrev-18087	720	10	.	.	PROPN
inlawrev-18087	720	11	2012	2012	NUM
inlawrev-18087	720	12	)	)	PUNCT
inlawrev-18087	720	13	.	.	PUNCT
inlawrev-18087	721	1	317	317	NUM
inlawrev-18087	721	2	.	.	PUNCT
inlawrev-18087	722	1	i	i	PRON
inlawrev-18087	722	2	d.	d.	PROPN
inlawrev-18087	722	3	at	at	ADP
inlawrev-18087	722	4	499	499	NUM
inlawrev-18087	722	5	.	.	PUNCT
inlawrev-18087	722	6	318	318	NUM
inlawrev-18087	722	7	.	.	PUNCT
inlawrev-18087	723	1	i	i	PRON
inlawrev-18087	723	2	d.	d.	PROPN
inlawrev-18087	723	3	319	319	NUM
inlawrev-18087	723	4	.	.	PUNCT
inlawrev-18087	724	1	i	i	PRON
inlawrev-18087	724	2	d.	d.	PROPN
inlawrev-18087	724	3	320	320	NUM
inlawrev-18087	724	4	.	.	PUNCT
inlawrev-18087	725	1	i	i	PRON
inlawrev-18087	725	2	d.	d.	PROPN
inlawrev-18087	725	3	321	321	NUM
inlawrev-18087	725	4	.	.	PUNCT
inlawrev-18087	726	1	i	i	PRON
inlawrev-18087	726	2	d.	d.	PROPN
inlawrev-18087	726	3	322	322	NUM
inlawrev-18087	726	4	.	.	PUNCT
inlawrev-18087	727	1	i	i	PRON
inlawrev-18087	727	2	d.	d.	PROPN
inlawrev-18087	727	3	at	at	ADP
inlawrev-18087	727	4	499	499	NUM
inlawrev-18087	727	5	-	-	SYM
inlawrev-18087	727	6	500	500	NUM
inlawrev-18087	727	7	.	.	PUNCT
inlawrev-18087	728	1	323	323	NUM
inlawrev-18087	728	2	.	.	PUNCT
inlawrev-18087	729	1	i	i	PRON
inlawrev-18087	729	2	d.	d.	PROPN
inlawrev-18087	729	3	at	at	ADP
inlawrev-18087	729	4	500	500	NUM
inlawrev-18087	729	5	.	.	PUNCT
inlawrev-18087	730	1	324	324	NUM
inlawrev-18087	730	2	.	.	PUNCT
inlawrev-18087	731	1	i	i	PRON
inlawrev-18087	731	2	d.	d.	PROPN
inlawrev-18087	731	3	325	325	NUM
inlawrev-18087	731	4	.	.	PUNCT
inlawrev-18087	732	1	i	i	PRON
inlawrev-18087	732	2	d.	d.	PROPN
inlawrev-18087	732	3	326	326	NUM
inlawrev-18087	732	4	.	.	PUNCT
inlawrev-18087	733	1	i	i	PRON
inlawrev-18087	733	2	d.	d.	PROPN
inlawrev-18087	733	3	327	327	NUM
inlawrev-18087	733	4	.	.	PUNCT
inlawrev-18087	734	1	i	i	PRON
inlawrev-18087	734	2	d.	d.	PROPN
inlawrev-18087	734	3	328	328	NUM
inlawrev-18087	734	4	.	.	PUNCT
inlawrev-18087	735	1	i	i	PRON
inlawrev-18087	735	2	d.	d.	PROPN
inlawrev-18087	735	3	329	329	NUM
inlawrev-18087	735	4	.	.	PUNCT
inlawrev-18087	736	1	i	i	PRON
inlawrev-18087	736	2	d.	d.	PROPN
inlawrev-18087	736	3	at	at	ADP
inlawrev-18087	736	4	500	500	NUM
inlawrev-18087	736	5	-	-	SYM
inlawrev-18087	736	6	01	01	NUM
inlawrev-18087	736	7	.	.	PROPN
inlawrev-18087	736	8	330	330	NUM
inlawrev-18087	736	9	.	.	PUNCT
inlawrev-18087	737	1	i	i	PRON
inlawrev-18087	737	2	d.	d.	PROPN
inlawrev-18087	737	3	at	at	ADP
inlawrev-18087	737	4	501	501	NUM
inlawrev-18087	737	5	.	.	PUNCT
inlawrev-18087	738	1	331	331	NUM
inlawrev-18087	738	2	.	.	PUNCT
inlawrev-18087	739	1	i	i	PRON
inlawrev-18087	739	2	d.	d.	PROPN
inlawrev-18087	739	3	at	at	ADP
inlawrev-18087	739	4	504	504	NUM
inlawrev-18087	739	5	.	.	PUNCT
inlawrev-18087	740	1	332	332	NUM
inlawrev-18087	740	2	.	.	PUNCT
inlawrev-18087	741	1	i	i	PRON
inlawrev-18087	741	2	d.	d.	PROPN
inlawrev-18087	741	3	at	at	ADP
inlawrev-18087	741	4	501	501	NUM
inlawrev-18087	741	5	(	(	PUNCT
inlawrev-18087	741	6	citing	cite	VERB
inlawrev-18087	741	7	ind	ind	NOUN
inlawrev-18087	741	8	.	.	PUNCT
inlawrev-18087	742	1	dep’t	dep’t	NOUN
inlawrev-18087	742	2	of	of	ADP
inlawrev-18087	742	3	state	state	NOUN
inlawrev-18087	742	4	revenue	revenue	NOUN
inlawrev-18087	742	5	v.	v.	ADP
inlawrev-18087	742	6	belterra	belterra	NOUN
inlawrev-18087	742	7	resort	resort	PROPN
inlawrev-18087	742	8	ind	ind	PROPN
inlawrev-18087	742	9	.	.	PUNCT
inlawrev-18087	742	10	,	,	PUNCT
inlawrev-18087	742	11	llc	llc	PROPN
inlawrev-18087	742	12	,	,	PUNCT
inlawrev-18087	742	13	935	935	NUM
inlawrev-18087	742	14	n.e.2d	n.e.2d	NOUN
inlawrev-18087	742	15	2013	2013	NUM
inlawrev-18087	742	16	]	]	PUNCT
inlawrev-18087	742	17	taxation	taxation	NOUN
inlawrev-18087	742	18	1261	1261	NUM
inlawrev-18087	742	19	these	these	DET
inlawrev-18087	742	20	promotional	promotional	ADJ
inlawrev-18087	742	21	materials	material	NOUN
inlawrev-18087	742	22	“	"	PUNCT
inlawrev-18087	742	23	in	in	ADP
inlawrev-18087	742	24	retail	retail	ADJ
inlawrev-18087	742	25	transactions	transaction	NOUN
inlawrev-18087	742	26	and	and	CCONJ
inlawrev-18087	742	27	later	later	ADV
inlawrev-18087	742	28	used	use	VERB
inlawrev-18087	742	29	them	they	PRON
inlawrev-18087	742	30	in	in	ADP
inlawrev-18087	742	31	indiana	indiana	PROPN
inlawrev-18087	742	32	.	.	PUNCT
inlawrev-18087	743	1	”333	”333	PART
inlawrev-18087	744	1	aol	aol	PROPN
inlawrev-18087	744	2	asserted	assert	VERB
inlawrev-18087	744	3	it	it	PRON
inlawrev-18087	744	4	“	"	PUNCT
inlawrev-18087	744	5	acquired	acquire	VERB
inlawrev-18087	744	6	raw	raw	ADJ
inlawrev-18087	744	7	materials	material	NOUN
inlawrev-18087	744	8	in	in	ADP
inlawrev-18087	744	9	retail	retail	ADJ
inlawrev-18087	744	10	transactions	transaction	NOUN
inlawrev-18087	744	11	but	but	CCONJ
inlawrev-18087	744	12	did	do	AUX
inlawrev-18087	744	13	not	not	PART
inlawrev-18087	744	14	use	use	VERB
inlawrev-18087	744	15	them	they	PRON
inlawrev-18087	744	16	in	in	ADP
inlawrev-18087	744	17	indiana	indiana	PROPN
inlawrev-18087	744	18	,	,	PUNCT
inlawrev-18087	744	19	it	it	PRON
inlawrev-18087	744	20	used	use	VERB
inlawrev-18087	744	21	the	the	DET
inlawrev-18087	744	22	final	final	ADJ
inlawrev-18087	744	23	products	product	NOUN
inlawrev-18087	744	24	in	in	ADP
inlawrev-18087	744	25	indiana	indiana	PROPN
inlawrev-18087	744	26	but	but	CCONJ
inlawrev-18087	744	27	did	do	AUX
inlawrev-18087	744	28	not	not	PART
inlawrev-18087	744	29	acquire	acquire	VERB
inlawrev-18087	744	30	them	they	PRON
inlawrev-18087	744	31	in	in	ADP
inlawrev-18087	744	32	any	any	DET
inlawrev-18087	744	33	retail	retail	ADJ
inlawrev-18087	744	34	transactions	transaction	NOUN
inlawrev-18087	744	35	.	.	PUNCT
inlawrev-18087	744	36	”334	”334	PUNCT
inlawrev-18087	745	1	accordingly	accordingly	ADV
inlawrev-18087	745	2	,	,	PUNCT
inlawrev-18087	745	3	the	the	DET
inlawrev-18087	745	4	issue	issue	NOUN
inlawrev-18087	745	5	in	in	ADP
inlawrev-18087	745	6	the	the	DET
inlawrev-18087	745	7	case	case	NOUN
inlawrev-18087	745	8	concerned	concern	VERB
inlawrev-18087	745	9	the	the	DET
inlawrev-18087	745	10	use	use	NOUN
inlawrev-18087	745	11	of	of	ADP
inlawrev-18087	745	12	the	the	DET
inlawrev-18087	745	13	phrase	phrase	NOUN
inlawrev-18087	745	14	“	"	PUNCT
inlawrev-18087	745	15	that	that	DET
inlawrev-18087	745	16	property	property	NOUN
inlawrev-18087	745	17	”	"	PUNCT
inlawrev-18087	745	18	in	in	ADP
inlawrev-18087	745	19	indiana	indiana	PROPN
inlawrev-18087	745	20	code	code	PROPN
inlawrev-18087	745	21	section	section	NOUN
inlawrev-18087	745	22	6	6	NUM
inlawrev-18087	745	23	-	-	SYM
inlawrev-18087	745	24	2.5	2.5	NUM
inlawrev-18087	745	25	-	-	PUNCT
inlawrev-18087	745	26	4	4	NUM
inlawrev-18087	745	27	-	-	PUNCT
inlawrev-18087	745	28	1(b).335	1(b).335	NOUN
inlawrev-18087	745	29	that	that	DET
inlawrev-18087	745	30	phrase	phrase	NOUN
inlawrev-18087	745	31	“	"	PUNCT
inlawrev-18087	745	32	suggests	suggest	VERB
inlawrev-18087	745	33	that	that	SCONJ
inlawrev-18087	745	34	a	a	DET
inlawrev-18087	745	35	retail	retail	ADJ
inlawrev-18087	745	36	merchant	merchant	NOUN
inlawrev-18087	745	37	must	must	AUX
inlawrev-18087	745	38	acquire	acquire	VERB
inlawrev-18087	745	39	tangible	tangible	ADJ
inlawrev-18087	745	40	personal	personal	ADJ
inlawrev-18087	745	41	property	property	NOUN
inlawrev-18087	745	42	and	and	CCONJ
inlawrev-18087	745	43	then	then	ADV
inlawrev-18087	745	44	transfer	transfer	VERB
inlawrev-18087	745	45	that	that	DET
inlawrev-18087	745	46	same	same	ADJ
inlawrev-18087	745	47	property	property	NOUN
inlawrev-18087	745	48	to	to	ADP
inlawrev-18087	745	49	a	a	DET
inlawrev-18087	745	50	purchaser	purchaser	NOUN
inlawrev-18087	745	51	for	for	ADP
inlawrev-18087	745	52	either	either	CCONJ
inlawrev-18087	745	53	the	the	DET
inlawrev-18087	745	54	sales	sale	NOUN
inlawrev-18087	745	55	or	or	CCONJ
inlawrev-18087	745	56	use	use	VERB
inlawrev-18087	745	57	taxes	taxis	NOUN
inlawrev-18087	745	58	to	to	PART
inlawrev-18087	745	59	apply	apply	VERB
inlawrev-18087	745	60	.	.	PUNCT
inlawrev-18087	746	1	”336	”336	VERB
inlawrev-18087	746	2	the	the	DET
inlawrev-18087	746	3	supreme	supreme	PROPN
inlawrev-18087	746	4	court	court	PROPN
inlawrev-18087	746	5	looked	look	VERB
inlawrev-18087	746	6	to	to	ADP
inlawrev-18087	746	7	subsection	subsection	NOUN
inlawrev-18087	746	8	(	(	PUNCT
inlawrev-18087	746	9	c	c	NOUN
inlawrev-18087	746	10	)	)	PUNCT
inlawrev-18087	746	11	of	of	ADP
inlawrev-18087	746	12	the	the	DET
inlawrev-18087	746	13	same	same	ADJ
inlawrev-18087	746	14	indiana	indiana	PROPN
inlawrev-18087	746	15	code	code	PROPN
inlawrev-18087	746	16	section	section	NOUN
inlawrev-18087	746	17	for	for	ADP
inlawrev-18087	746	18	further	far	ADV
inlawrev-18087	746	19	guidance:337	guidance:337	VERB
inlawrev-18087	746	20	“	"	PUNCT
inlawrev-18087	746	21	for	for	ADP
inlawrev-18087	746	22	the	the	DET
inlawrev-18087	746	23	purposes	purpose	NOUN
inlawrev-18087	746	24	of	of	ADP
inlawrev-18087	746	25	determining	determine	VERB
inlawrev-18087	746	26	what	what	PRON
inlawrev-18087	746	27	constitutes	constitute	VERB
inlawrev-18087	746	28	selling	sell	VERB
inlawrev-18087	746	29	at	at	ADP
inlawrev-18087	746	30	retail	retail	NOUN
inlawrev-18087	746	31	,	,	PUNCT
inlawrev-18087	746	32	it	it	PRON
inlawrev-18087	746	33	does	do	AUX
inlawrev-18087	746	34	not	not	PART
inlawrev-18087	746	35	matter	matter	VERB
inlawrev-18087	746	36	whether	whether	SCONJ
inlawrev-18087	746	37	.	.	PUNCT
inlawrev-18087	746	38	.	.	PUNCT
inlawrev-18087	746	39	.	.	PUNCT
inlawrev-18087	747	1	the	the	DET
inlawrev-18087	747	2	property	property	NOUN
inlawrev-18087	747	3	is	be	AUX
inlawrev-18087	747	4	transferred	transfer	VERB
inlawrev-18087	747	5	in	in	ADP
inlawrev-18087	747	6	the	the	DET
inlawrev-18087	747	7	same	same	ADJ
inlawrev-18087	747	8	form	form	NOUN
inlawrev-18087	747	9	as	as	ADP
inlawrev-18087	747	10	when	when	SCONJ
inlawrev-18087	747	11	it	it	PRON
inlawrev-18087	747	12	was	be	AUX
inlawrev-18087	747	13	acquired	acquire	VERB
inlawrev-18087	747	14	.	.	PUNCT
inlawrev-18087	747	15	”338	”338	PROPN
inlawrev-18087	747	16	accordingly	accordingly	ADV
inlawrev-18087	747	17	,	,	PUNCT
inlawrev-18087	747	18	the	the	DET
inlawrev-18087	747	19	court	court	NOUN
inlawrev-18087	747	20	considered	consider	VERB
inlawrev-18087	747	21	the	the	DET
inlawrev-18087	747	22	purpose	purpose	NOUN
inlawrev-18087	747	23	for	for	ADP
inlawrev-18087	747	24	this	this	DET
inlawrev-18087	747	25	subsection	subsection	NOUN
inlawrev-18087	747	26	was	be	AUX
inlawrev-18087	747	27	to	to	PART
inlawrev-18087	747	28	prevent	prevent	VERB
inlawrev-18087	747	29	one	one	NUM
inlawrev-18087	747	30	from	from	ADP
inlawrev-18087	747	31	evading	evade	VERB
inlawrev-18087	747	32	a	a	DET
inlawrev-18087	747	33	retail	retail	ADJ
inlawrev-18087	747	34	transaction	transaction	NOUN
inlawrev-18087	747	35	“	"	PUNCT
inlawrev-18087	747	36	merely	merely	ADV
inlawrev-18087	747	37	because	because	SCONJ
inlawrev-18087	747	38	the	the	DET
inlawrev-18087	747	39	merchant	merchant	NOUN
inlawrev-18087	747	40	changed	change	VERB
inlawrev-18087	747	41	the	the	DET
inlawrev-18087	747	42	form	form	NOUN
inlawrev-18087	747	43	of	of	ADP
inlawrev-18087	747	44	property	property	NOUN
inlawrev-18087	747	45	between	between	ADP
inlawrev-18087	747	46	acquiring	acquire	VERB
inlawrev-18087	747	47	it	it	PRON
inlawrev-18087	747	48	and	and	CCONJ
inlawrev-18087	747	49	transferring	transfer	VERB
inlawrev-18087	747	50	it	it	PRON
inlawrev-18087	747	51	.	.	PUNCT
inlawrev-18087	748	1	”339	”339	PUNCT
inlawrev-18087	748	2	therefore	therefore	ADV
inlawrev-18087	748	3	,	,	PUNCT
inlawrev-18087	748	4	the	the	DET
inlawrev-18087	748	5	court	court	NOUN
inlawrev-18087	748	6	determined	determine	VERB
inlawrev-18087	748	7	the	the	DET
inlawrev-18087	748	8	transactions	transaction	NOUN
inlawrev-18087	748	9	between	between	ADP
inlawrev-18087	748	10	aol	aol	PROPN
inlawrev-18087	748	11	and	and	CCONJ
inlawrev-18087	748	12	its	its	PRON
inlawrev-18087	748	13	vendors	vendor	NOUN
inlawrev-18087	748	14	were	be	AUX
inlawrev-18087	748	15	retail	retail	ADJ
inlawrev-18087	748	16	transactions	transaction	NOUN
inlawrev-18087	748	17	,	,	PUNCT
inlawrev-18087	748	18	which	which	PRON
inlawrev-18087	748	19	triggered	trigger	VERB
inlawrev-18087	748	20	indiana	indiana	PROPN
inlawrev-18087	748	21	’s	’s	PART
inlawrev-18087	748	22	use	use	NOUN
inlawrev-18087	748	23	tax	tax	NOUN
inlawrev-18087	748	24	once	once	SCONJ
inlawrev-18087	748	25	aol	aol	NOUN
inlawrev-18087	748	26	used	use	VERB
inlawrev-18087	748	27	the	the	DET
inlawrev-18087	748	28	property	property	NOUN
inlawrev-18087	748	29	in	in	ADP
inlawrev-18087	748	30	indiana.340	indiana.340	PROPN
inlawrev-18087	748	31	6	6	NUM
inlawrev-18087	748	32	.	.	PUNCT
inlawrev-18087	749	1	indiana	indiana	PROPN
inlawrev-18087	749	2	department	department	PROPN
inlawrev-18087	749	3	of	of	ADP
inlawrev-18087	749	4	state	state	PROPN
inlawrev-18087	749	5	revenue	revenue	NOUN
inlawrev-18087	749	6	v.	v.	ADP
inlawrev-18087	749	7	rent	rent	NOUN
inlawrev-18087	749	8	-	-	PUNCT
inlawrev-18087	749	9	a	a	DET
inlawrev-18087	749	10	-	-	PUNCT
inlawrev-18087	749	11	center	center	NOUN
inlawrev-18087	749	12	east	east	NOUN
inlawrev-18087	749	13	,	,	PUNCT
inlawrev-18087	749	14	inc.341	inc.341	PROPN
inlawrev-18087	749	15	—	—	PUNCT
inlawrev-18087	749	16	the	the	DET
inlawrev-18087	749	17	department	department	NOUN
inlawrev-18087	749	18	appealed	appeal	VERB
inlawrev-18087	749	19	to	to	ADP
inlawrev-18087	749	20	the	the	DET
inlawrev-18087	749	21	indiana	indiana	PROPN
inlawrev-18087	749	22	supreme	supreme	PROPN
inlawrev-18087	749	23	court	court	PROPN
inlawrev-18087	749	24	from	from	ADP
inlawrev-18087	749	25	a	a	DET
inlawrev-18087	749	26	tax	tax	NOUN
inlawrev-18087	749	27	court	court	NOUN
inlawrev-18087	749	28	grant	grant	NOUN
inlawrev-18087	749	29	of	of	ADP
inlawrev-18087	749	30	summary	summary	NOUN
inlawrev-18087	749	31	judgment	judgment	NOUN
inlawrev-18087	749	32	to	to	PART
inlawrev-18087	749	33	rent	rent	VERB
inlawrev-18087	749	34	-	-	PUNCT
inlawrev-18087	749	35	a	a	DET
inlawrev-18087	749	36	-	-	PUNCT
inlawrev-18087	749	37	center	center	NOUN
inlawrev-18087	749	38	east	east	PROPN
inlawrev-18087	749	39	,	,	PUNCT
inlawrev-18087	749	40	inc	inc	PROPN
inlawrev-18087	749	41	.	.	PROPN
inlawrev-18087	750	1	(	(	PUNCT
inlawrev-18087	750	2	“	"	PUNCT
inlawrev-18087	750	3	rac	rac	PROPN
inlawrev-18087	750	4	east”).342	east”).342	VERB
inlawrev-18087	750	5	the	the	DET
inlawrev-18087	750	6	tax	tax	NOUN
inlawrev-18087	750	7	controversy	controversy	NOUN
inlawrev-18087	750	8	originated	originate	VERB
inlawrev-18087	750	9	when	when	SCONJ
inlawrev-18087	750	10	the	the	DET
inlawrev-18087	750	11	department	department	NOUN
inlawrev-18087	750	12	audited	audit	VERB
inlawrev-18087	750	13	rac	rac	PROPN
inlawrev-18087	750	14	east	east	PROPN
inlawrev-18087	750	15	for	for	ADP
inlawrev-18087	750	16	tax	tax	NOUN
inlawrev-18087	750	17	years	year	NOUN
inlawrev-18087	750	18	2001	2001	NUM
inlawrev-18087	750	19	through	through	ADP
inlawrev-18087	750	20	2003.343	2003.343	PROPN
inlawrev-18087	750	21	rac	rac	PROPN
inlawrev-18087	750	22	east	east	PROPN
inlawrev-18087	750	23	had	have	AUX
inlawrev-18087	750	24	filed	file	VERB
inlawrev-18087	750	25	a	a	DET
inlawrev-18087	750	26	separate	separate	ADJ
inlawrev-18087	750	27	return	return	NOUN
inlawrev-18087	750	28	for	for	ADP
inlawrev-18087	750	29	those	those	PRON
inlawrev-18087	750	30	years.344	years.344	NOUN
inlawrev-18087	750	31	the	the	DET
inlawrev-18087	750	32	department	department	NOUN
inlawrev-18087	750	33	audited	audit	VERB
inlawrev-18087	750	34	rac	rac	PROPN
inlawrev-18087	750	35	east	east	PROPN
inlawrev-18087	750	36	and	and	CCONJ
inlawrev-18087	750	37	,	,	PUNCT
inlawrev-18087	750	38	under	under	ADP
inlawrev-18087	750	39	indiana	indiana	PROPN
inlawrev-18087	750	40	code	code	PROPN
inlawrev-18087	750	41	section	section	NOUN
inlawrev-18087	750	42	6	6	NUM
inlawrev-18087	750	43	-	-	SYM
inlawrev-18087	750	44	3	3	NUM
inlawrev-18087	750	45	-	-	PUNCT
inlawrev-18087	750	46	2	2	NUM
inlawrev-18087	750	47	-	-	PUNCT
inlawrev-18087	750	48	2(p	2(p	NUM
inlawrev-18087	750	49	)	)	PUNCT
inlawrev-18087	750	50	,	,	PUNCT
inlawrev-18087	750	51	reassessed	reassess	VERB
inlawrev-18087	750	52	rac	rac	PROPN
inlawrev-18087	750	53	east	east	PROPN
inlawrev-18087	750	54	’s	’s	PART
inlawrev-18087	750	55	corporate	corporate	ADJ
inlawrev-18087	750	56	income	income	NOUN
inlawrev-18087	750	57	tax	tax	NOUN
inlawrev-18087	750	58	liability	liability	NOUN
inlawrev-18087	750	59	using	use	VERB
inlawrev-18087	750	60	a	a	DET
inlawrev-18087	750	61	combined	combined	ADJ
inlawrev-18087	750	62	return	return	NOUN
inlawrev-18087	750	63	with	with	ADP
inlawrev-18087	750	64	rent	rent	NOUN
inlawrev-18087	750	65	-	-	PUNCT
inlawrev-18087	750	66	a	a	DET
inlawrev-18087	750	67	-	-	PUNCT
inlawrev-18087	750	68	center	center	NOUN
inlawrev-18087	750	69	texas	texas	NOUN
inlawrev-18087	750	70	(	(	PUNCT
inlawrev-18087	750	71	“	"	PUNCT
inlawrev-18087	750	72	rac	rac	PROPN
inlawrev-18087	750	73	texas	texas	PROPN
inlawrev-18087	750	74	”	"	PUNCT
inlawrev-18087	750	75	)	)	PUNCT
inlawrev-18087	750	76	and	and	CCONJ
inlawrev-18087	750	77	rent	rent	NOUN
inlawrev-18087	750	78	-	-	PUNCT
inlawrev-18087	750	79	a	a	DET
inlawrev-18087	750	80	-	-	PUNCT
inlawrev-18087	750	81	center	center	NOUN
inlawrev-18087	750	82	west	west	NOUN
inlawrev-18087	750	83	(	(	PUNCT
inlawrev-18087	750	84	“	"	PUNCT
inlawrev-18087	750	85	rac	rac	PROPN
inlawrev-18087	750	86	west”).345	west”).345	NOUN
inlawrev-18087	750	87	this	this	PRON
inlawrev-18087	750	88	resulted	result	VERB
inlawrev-18087	750	89	in	in	ADP
inlawrev-18087	750	90	an	an	DET
inlawrev-18087	750	91	additional	additional	ADJ
inlawrev-18087	750	92	$	$	SYM
inlawrev-18087	750	93	513,272.60	513,272.60	NUM
inlawrev-18087	750	94	in	in	ADP
inlawrev-18087	750	95	income	income	NOUN
inlawrev-18087	750	96	tax	tax	NOUN
inlawrev-18087	750	97	liability	liability	NOUN
inlawrev-18087	750	98	for	for	ADP
inlawrev-18087	750	99	2003.346	2003.346	PROPN
inlawrev-18087	750	100	rac	rac	PROPN
inlawrev-18087	750	101	east	east	PROPN
inlawrev-18087	750	102	timely	timely	ADV
inlawrev-18087	750	103	appealed	appeal	VERB
inlawrev-18087	750	104	the	the	DET
inlawrev-18087	750	105	department	department	NOUN
inlawrev-18087	750	106	’s	’s	PART
inlawrev-18087	750	107	final	final	ADJ
inlawrev-18087	750	108	determination	determination	NOUN
inlawrev-18087	750	109	,	,	PUNCT
inlawrev-18087	750	110	and	and	CCONJ
inlawrev-18087	750	111	in	in	ADP
inlawrev-18087	750	112	cross174	cross174	PROPN
inlawrev-18087	750	113	,	,	PUNCT
inlawrev-18087	750	114	177	177	NUM
inlawrev-18087	750	115	(	(	PUNCT
inlawrev-18087	750	116	ind	ind	NOUN
inlawrev-18087	750	117	.	.	PUNCT
inlawrev-18087	750	118	2010	2010	NUM
inlawrev-18087	750	119	)	)	PUNCT
inlawrev-18087	750	120	)	)	PUNCT
inlawrev-18087	750	121	.	.	PUNCT
inlawrev-18087	751	1	333	333	NUM
inlawrev-18087	751	2	.	.	PUNCT
inlawrev-18087	752	1	i	i	PRON
inlawrev-18087	752	2	d.	d.	PROPN
inlawrev-18087	752	3	334	334	NUM
inlawrev-18087	752	4	.	.	PUNCT
inlawrev-18087	753	1	i	i	PRON
inlawrev-18087	753	2	d.	d.	PROPN
inlawrev-18087	753	3	at	at	ADP
inlawrev-18087	753	4	502	502	NUM
inlawrev-18087	753	5	.	.	PUNCT
inlawrev-18087	753	6	335	335	NUM
inlawrev-18087	753	7	.	.	PUNCT
inlawrev-18087	754	1	i	i	PRON
inlawrev-18087	754	2	d.	d.	PROPN
inlawrev-18087	754	3	at	at	ADP
inlawrev-18087	754	4	503	503	NUM
inlawrev-18087	754	5	(	(	PUNCT
inlawrev-18087	754	6	citing	cite	VERB
inlawrev-18087	754	7	ind	ind	NOUN
inlawrev-18087	754	8	.	.	PUNCT
inlawrev-18087	755	1	code	code	PROPN
inlawrev-18087	755	2	§	§	PROPN
inlawrev-18087	755	3	6	6	NUM
inlawrev-18087	755	4	-	-	SYM
inlawrev-18087	755	5	2.5	2.5	NUM
inlawrev-18087	755	6	-	-	PUNCT
inlawrev-18087	755	7	4	4	NUM
inlawrev-18087	755	8	-	-	NUM
inlawrev-18087	755	9	1(b	1(b	NUM
inlawrev-18087	755	10	)	)	PUNCT
inlawrev-18087	755	11	(	(	PUNCT
inlawrev-18087	755	12	2013	2013	NUM
inlawrev-18087	755	13	)	)	PUNCT
inlawrev-18087	755	14	)	)	PUNCT
inlawrev-18087	755	15	.	.	PUNCT
inlawrev-18087	756	1	336	336	NUM
inlawrev-18087	756	2	.	.	PUNCT
inlawrev-18087	757	1	i	i	PRON
inlawrev-18087	757	2	d.	d.	PROPN
inlawrev-18087	757	3	(	(	PUNCT
inlawrev-18087	757	4	citing	cite	VERB
inlawrev-18087	757	5	ind	ind	NOUN
inlawrev-18087	757	6	.	.	PUNCT
inlawrev-18087	758	1	code	code	PROPN
inlawrev-18087	758	2	§	§	PROPN
inlawrev-18087	758	3	6	6	NUM
inlawrev-18087	758	4	-	-	SYM
inlawrev-18087	758	5	2.5	2.5	NUM
inlawrev-18087	758	6	-	-	PUNCT
inlawrev-18087	758	7	4	4	NUM
inlawrev-18087	758	8	-	-	NUM
inlawrev-18087	758	9	1(b	1(b	NUM
inlawrev-18087	758	10	)	)	PUNCT
inlawrev-18087	758	11	(	(	PUNCT
inlawrev-18087	758	12	2013	2013	NUM
inlawrev-18087	758	13	)	)	PUNCT
inlawrev-18087	758	14	)	)	PUNCT
inlawrev-18087	758	15	.	.	PUNCT
inlawrev-18087	759	1	337	337	NUM
inlawrev-18087	759	2	.	.	PUNCT
inlawrev-18087	760	1	i	i	PRON
inlawrev-18087	760	2	d.	d.	PROPN
inlawrev-18087	760	3	at	at	ADP
inlawrev-18087	760	4	504	504	NUM
inlawrev-18087	760	5	.	.	PUNCT
inlawrev-18087	760	6	338	338	NUM
inlawrev-18087	760	7	.	.	PUNCT
inlawrev-18087	761	1	i	i	PRON
inlawrev-18087	761	2	d.	d.	PROPN
inlawrev-18087	761	3	at	at	ADP
inlawrev-18087	761	4	503	503	NUM
inlawrev-18087	761	5	(	(	PUNCT
inlawrev-18087	761	6	quoting	quote	VERB
inlawrev-18087	761	7	ind	ind	PROPN
inlawrev-18087	761	8	.	.	PUNCT
inlawrev-18087	762	1	code	code	PROPN
inlawrev-18087	762	2	§	§	PROPN
inlawrev-18087	762	3	6	6	NUM
inlawrev-18087	762	4	-	-	SYM
inlawrev-18087	762	5	2.5	2.5	NUM
inlawrev-18087	762	6	-	-	PUNCT
inlawrev-18087	762	7	4	4	NUM
inlawrev-18087	762	8	-	-	NUM
inlawrev-18087	762	9	1(c	1(c	NUM
inlawrev-18087	762	10	)	)	PUNCT
inlawrev-18087	762	11	(	(	PUNCT
inlawrev-18087	762	12	2013	2013	NUM
inlawrev-18087	762	13	)	)	PUNCT
inlawrev-18087	762	14	)	)	PUNCT
inlawrev-18087	762	15	.	.	PUNCT
inlawrev-18087	763	1	339	339	NUM
inlawrev-18087	763	2	.	.	PUNCT
inlawrev-18087	764	1	i	i	PRON
inlawrev-18087	764	2	d.	d.	PROPN
inlawrev-18087	764	3	at	at	ADP
inlawrev-18087	764	4	504	504	NUM
inlawrev-18087	764	5	.	.	PUNCT
inlawrev-18087	764	6	340	340	NUM
inlawrev-18087	764	7	.	.	PUNCT
inlawrev-18087	765	1	i	i	PRON
inlawrev-18087	765	2	d.	d.	PROPN
inlawrev-18087	765	3	341	341	NUM
inlawrev-18087	765	4	.	.	PUNCT
inlawrev-18087	765	5	963	963	NUM
inlawrev-18087	765	6	n.e.2d	n.e.2d	NOUN
inlawrev-18087	765	7	463	463	NUM
inlawrev-18087	765	8	(	(	PUNCT
inlawrev-18087	765	9	ind	ind	NOUN
inlawrev-18087	765	10	.	.	PROPN
inlawrev-18087	765	11	2012	2012	NUM
inlawrev-18087	765	12	)	)	PUNCT
inlawrev-18087	765	13	.	.	PUNCT
inlawrev-18087	766	1	342	342	NUM
inlawrev-18087	766	2	.	.	PUNCT
inlawrev-18087	767	1	i	i	PRON
inlawrev-18087	767	2	d.	d.	PROPN
inlawrev-18087	767	3	at	at	ADP
inlawrev-18087	767	4	464	464	NUM
inlawrev-18087	767	5	.	.	PUNCT
inlawrev-18087	768	1	343	343	NUM
inlawrev-18087	768	2	.	.	PUNCT
inlawrev-18087	769	1	i	i	PRON
inlawrev-18087	769	2	d.	d.	PROPN
inlawrev-18087	769	3	344	344	NUM
inlawrev-18087	769	4	.	.	PUNCT
inlawrev-18087	770	1	in	in	ADP
inlawrev-18087	770	2	separate	separate	ADJ
inlawrev-18087	770	3	reporting	reporting	NOUN
inlawrev-18087	770	4	,	,	PUNCT
inlawrev-18087	770	5	a	a	DET
inlawrev-18087	770	6	company	company	NOUN
inlawrev-18087	770	7	doing	do	VERB
inlawrev-18087	770	8	business	business	NOUN
inlawrev-18087	770	9	in	in	ADP
inlawrev-18087	770	10	multiple	multiple	ADJ
inlawrev-18087	770	11	states	state	NOUN
inlawrev-18087	770	12	only	only	ADV
inlawrev-18087	770	13	reports	report	VERB
inlawrev-18087	770	14	the	the	DET
inlawrev-18087	770	15	income	income	NOUN
inlawrev-18087	770	16	earned	earn	VERB
inlawrev-18087	770	17	by	by	ADP
inlawrev-18087	770	18	that	that	DET
inlawrev-18087	770	19	company	company	NOUN
inlawrev-18087	770	20	directly	directly	ADV
inlawrev-18087	770	21	from	from	ADP
inlawrev-18087	770	22	doing	do	VERB
inlawrev-18087	770	23	business	business	NOUN
inlawrev-18087	770	24	in	in	ADP
inlawrev-18087	770	25	that	that	DET
inlawrev-18087	770	26	state	state	NOUN
inlawrev-18087	770	27	.	.	PUNCT
inlawrev-18087	771	1	this	this	PRON
inlawrev-18087	771	2	is	be	AUX
inlawrev-18087	771	3	the	the	DET
inlawrev-18087	771	4	default	default	NOUN
inlawrev-18087	771	5	method	method	NOUN
inlawrev-18087	771	6	of	of	ADP
inlawrev-18087	771	7	reporting	report	VERB
inlawrev-18087	771	8	for	for	ADP
inlawrev-18087	771	9	corporations	corporation	NOUN
inlawrev-18087	771	10	in	in	ADP
inlawrev-18087	771	11	indiana	indiana	PROPN
inlawrev-18087	771	12	.	.	PUNCT
inlawrev-18087	772	1	i	i	PRON
inlawrev-18087	772	2	d.	d.	PROPN
inlawrev-18087	772	3	at	at	ADP
inlawrev-18087	772	4	465	465	NUM
inlawrev-18087	772	5	(	(	PUNCT
inlawrev-18087	772	6	citing	cite	VERB
inlawrev-18087	772	7	rent	rent	NOUN
inlawrev-18087	772	8	-	-	PUNCT
inlawrev-18087	772	9	a	a	DET
inlawrev-18087	772	10	-	-	PUNCT
inlawrev-18087	772	11	center	center	NOUN
inlawrev-18087	772	12	east	east	PROPN
inlawrev-18087	772	13	,	,	PUNCT
inlawrev-18087	772	14	inc	inc	PROPN
inlawrev-18087	772	15	.	.	PROPN
inlawrev-18087	772	16	v.	v.	PROPN
inlawrev-18087	772	17	ind	ind	PROPN
inlawrev-18087	772	18	.	.	PUNCT
inlawrev-18087	773	1	dep’t	dep’t	NOUN
inlawrev-18087	773	2	of	of	ADP
inlawrev-18087	773	3	state	state	NOUN
inlawrev-18087	773	4	revenue	revenue	NOUN
inlawrev-18087	773	5	,	,	PUNCT
inlawrev-18087	773	6	925	925	NUM
inlawrev-18087	773	7	n.e.2d	n.e.2d	NOUN
inlawrev-18087	773	8	384	384	NUM
inlawrev-18087	773	9	,	,	PUNCT
inlawrev-18087	773	10	389	389	NUM
inlawrev-18087	773	11	(	(	PUNCT
inlawrev-18087	773	12	ind	ind	NOUN
inlawrev-18087	773	13	.	.	PUNCT
inlawrev-18087	774	1	tax	tax	PROPN
inlawrev-18087	775	1	ct	ct	PROPN
inlawrev-18087	775	2	.	.	PROPN
inlawrev-18087	775	3	2011	2011	NUM
inlawrev-18087	775	4	)	)	PUNCT
inlawrev-18087	775	5	;	;	PUNCT
inlawrev-18087	775	6	kohl	kohl	PROPN
inlawrev-18087	775	7	’s	’s	PART
inlawrev-18087	775	8	dep’t	dep’t	NOUN
inlawrev-18087	775	9	stores	stores	PROPN
inlawrev-18087	775	10	,	,	PUNCT
inlawrev-18087	775	11	inc	inc	PROPN
inlawrev-18087	775	12	.	.	PROPN
inlawrev-18087	776	1	v.	v.	PROPN
inlawrev-18087	776	2	ind	ind	PROPN
inlawrev-18087	776	3	.	.	PUNCT
inlawrev-18087	777	1	dep’t	dep’t	NOUN
inlawrev-18087	777	2	of	of	ADP
inlawrev-18087	777	3	state	state	NOUN
inlawrev-18087	777	4	revenue	revenue	NOUN
inlawrev-18087	777	5	,	,	PUNCT
inlawrev-18087	777	6	822	822	NUM
inlawrev-18087	777	7	n.e.2d	n.e.2d	NOUN
inlawrev-18087	777	8	297	297	NUM
inlawrev-18087	777	9	,	,	PUNCT
inlawrev-18087	777	10	301	301	NUM
inlawrev-18087	777	11	,	,	PUNCT
inlawrev-18087	777	12	301	301	NUM
inlawrev-18087	777	13	n.2	n.2	NOUN
inlawrev-18087	777	14	(	(	PUNCT
inlawrev-18087	777	15	ind	ind	NOUN
inlawrev-18087	777	16	.	.	PUNCT
inlawrev-18087	778	1	tax	tax	PROPN
inlawrev-18087	778	2	ct	ct	PROPN
inlawrev-18087	778	3	.	.	PROPN
inlawrev-18087	778	4	2005	2005	NUM
inlawrev-18087	778	5	)	)	PUNCT
inlawrev-18087	778	6	)	)	PUNCT
inlawrev-18087	778	7	.	.	PUNCT
inlawrev-18087	779	1	345	345	NUM
inlawrev-18087	779	2	.	.	PUNCT
inlawrev-18087	780	1	i	i	PRON
inlawrev-18087	780	2	d.	d.	PROPN
inlawrev-18087	780	3	at	at	ADP
inlawrev-18087	780	4	464	464	NUM
inlawrev-18087	780	5	.	.	PUNCT
inlawrev-18087	781	1	346	346	NUM
inlawrev-18087	781	2	.	.	PUNCT
inlawrev-18087	782	1	i	i	PRON
inlawrev-18087	782	2	d.	d.	PROPN
inlawrev-18087	782	3	1262	1262	NUM
inlawrev-18087	782	4	indiana	indiana	PROPN
inlawrev-18087	782	5	law	law	PROPN
inlawrev-18087	782	6	review	review	NOUN
inlawrev-18087	783	1	[	[	X
inlawrev-18087	783	2	vol	vol	NOUN
inlawrev-18087	783	3	.	.	PUNCT
inlawrev-18087	784	1	46:1235	46:1235	PRON
inlawrev-18087	784	2	motions	motion	NOUN
inlawrev-18087	784	3	for	for	ADP
inlawrev-18087	784	4	summary	summary	NOUN
inlawrev-18087	784	5	judgment	judgment	NOUN
inlawrev-18087	784	6	,	,	PUNCT
inlawrev-18087	784	7	the	the	DET
inlawrev-18087	784	8	tax	tax	NOUN
inlawrev-18087	784	9	court	court	NOUN
inlawrev-18087	784	10	denied	deny	VERB
inlawrev-18087	784	11	the	the	DET
inlawrev-18087	784	12	department	department	NOUN
inlawrev-18087	784	13	’s	’s	PART
inlawrev-18087	784	14	motion	motion	NOUN
inlawrev-18087	784	15	and	and	CCONJ
inlawrev-18087	784	16	granted	grant	VERB
inlawrev-18087	784	17	summary	summary	NOUN
inlawrev-18087	784	18	judgment	judgment	NOUN
inlawrev-18087	784	19	to	to	PART
inlawrev-18087	784	20	rac	rac	PROPN
inlawrev-18087	784	21	east.347	east.347	PROPN
inlawrev-18087	784	22	the	the	DET
inlawrev-18087	784	23	tax	tax	NOUN
inlawrev-18087	784	24	court	court	NOUN
inlawrev-18087	784	25	based	base	VERB
inlawrev-18087	784	26	its	its	PRON
inlawrev-18087	784	27	grant	grant	NOUN
inlawrev-18087	784	28	of	of	ADP
inlawrev-18087	784	29	summary	summary	NOUN
inlawrev-18087	784	30	judgment	judgment	NOUN
inlawrev-18087	784	31	on	on	ADP
inlawrev-18087	784	32	its	its	PRON
inlawrev-18087	784	33	interpretation	interpretation	NOUN
inlawrev-18087	784	34	of	of	ADP
inlawrev-18087	784	35	indiana	indiana	PROPN
inlawrev-18087	784	36	code	code	PROPN
inlawrev-18087	784	37	section	section	NOUN
inlawrev-18087	784	38	6	6	NUM
inlawrev-18087	784	39	-	-	SYM
inlawrev-18087	784	40	3	3	NUM
inlawrev-18087	784	41	-	-	PUNCT
inlawrev-18087	784	42	2	2	NUM
inlawrev-18087	784	43	-	-	PUNCT
inlawrev-18087	784	44	2(p	2(p	NUM
inlawrev-18087	784	45	)	)	PUNCT
inlawrev-18087	784	46	,	,	PUNCT
inlawrev-18087	784	47	the	the	DET
inlawrev-18087	784	48	section	section	NOUN
inlawrev-18087	784	49	that	that	PRON
inlawrev-18087	784	50	limits	limit	VERB
inlawrev-18087	784	51	the	the	DET
inlawrev-18087	784	52	department	department	NOUN
inlawrev-18087	784	53	’s	’s	PART
inlawrev-18087	784	54	authority	authority	NOUN
inlawrev-18087	784	55	to	to	PART
inlawrev-18087	784	56	require	require	VERB
inlawrev-18087	784	57	combined	combine	VERB
inlawrev-18087	784	58	filing348	filing348	PROPN
inlawrev-18087	784	59	to	to	ADP
inlawrev-18087	784	60	instances	instance	NOUN
inlawrev-18087	784	61	where	where	SCONJ
inlawrev-18087	784	62	separate	separate	ADJ
inlawrev-18087	784	63	reporting	reporting	NOUN
inlawrev-18087	784	64	would	would	AUX
inlawrev-18087	784	65	not	not	PART
inlawrev-18087	784	66	fairly	fairly	ADV
inlawrev-18087	784	67	or	or	CCONJ
inlawrev-18087	784	68	accurately	accurately	ADV
inlawrev-18087	784	69	reflect	reflect	VERB
inlawrev-18087	784	70	income	income	NOUN
inlawrev-18087	784	71	—	—	PUNCT
inlawrev-18087	784	72	and	and	CCONJ
inlawrev-18087	784	73	consequent	consequent	ADJ
inlawrev-18087	784	74	tax	tax	NOUN
inlawrev-18087	784	75	liability	liability	NOUN
inlawrev-18087	784	76	—	—	PUNCT
inlawrev-18087	784	77	attributable	attributable	ADJ
inlawrev-18087	784	78	to	to	ADP
inlawrev-18087	784	79	indiana.349	indiana.349	NOUN
inlawrev-18087	784	80	if	if	SCONJ
inlawrev-18087	784	81	the	the	DET
inlawrev-18087	784	82	department	department	NOUN
inlawrev-18087	784	83	concludes	conclude	VERB
inlawrev-18087	784	84	that	that	SCONJ
inlawrev-18087	784	85	separate	separate	ADJ
inlawrev-18087	784	86	reporting	reporting	NOUN
inlawrev-18087	784	87	will	will	AUX
inlawrev-18087	784	88	not	not	PART
inlawrev-18087	784	89	be	be	AUX
inlawrev-18087	784	90	sufficient	sufficient	ADJ
inlawrev-18087	784	91	,	,	PUNCT
inlawrev-18087	784	92	it	it	PRON
inlawrev-18087	784	93	may	may	AUX
inlawrev-18087	784	94	pursue	pursue	VERB
inlawrev-18087	784	95	alternate	alternate	ADJ
inlawrev-18087	784	96	remedies	remedy	NOUN
inlawrev-18087	784	97	,	,	PUNCT
inlawrev-18087	784	98	including	include	VERB
inlawrev-18087	784	99	combined	combine	VERB
inlawrev-18087	784	100	reporting.350	reporting.350	NOUN
inlawrev-18087	784	101	the	the	DET
inlawrev-18087	784	102	tax	tax	NOUN
inlawrev-18087	784	103	court	court	NOUN
inlawrev-18087	784	104	held	hold	VERB
inlawrev-18087	784	105	that	that	SCONJ
inlawrev-18087	784	106	the	the	DET
inlawrev-18087	784	107	department	department	NOUN
inlawrev-18087	784	108	had	have	AUX
inlawrev-18087	784	109	failed	fail	VERB
inlawrev-18087	784	110	to	to	PART
inlawrev-18087	784	111	meet	meet	VERB
inlawrev-18087	784	112	its	its	PRON
inlawrev-18087	784	113	prima	prima	NOUN
inlawrev-18087	784	114	facie	facie	NOUN
inlawrev-18087	784	115	burden	burden	NOUN
inlawrev-18087	784	116	for	for	ADP
inlawrev-18087	784	117	avoiding	avoid	VERB
inlawrev-18087	784	118	summary	summary	NOUN
inlawrev-18087	784	119	judgment	judgment	NOUN
inlawrev-18087	784	120	being	be	AUX
inlawrev-18087	784	121	granted	grant	VERB
inlawrev-18087	784	122	to	to	ADP
inlawrev-18087	784	123	the	the	DET
inlawrev-18087	784	124	opposing	oppose	VERB
inlawrev-18087	784	125	party	party	NOUN
inlawrev-18087	784	126	under	under	ADP
inlawrev-18087	784	127	indiana	indiana	PROPN
inlawrev-18087	784	128	trial	trial	NOUN
inlawrev-18087	784	129	rule	rule	NOUN
inlawrev-18087	784	130	56(c	56(c	NUM
inlawrev-18087	784	131	)	)	PUNCT
inlawrev-18087	784	132	by	by	ADP
inlawrev-18087	784	133	not	not	PART
inlawrev-18087	784	134	“	"	PUNCT
inlawrev-18087	784	135	designating	designate	VERB
inlawrev-18087	784	136	facts	fact	NOUN
inlawrev-18087	784	137	material	material	NOUN
inlawrev-18087	784	138	to	to	ADP
inlawrev-18087	784	139	whether	whether	SCONJ
inlawrev-18087	784	140	:	:	PUNCT
inlawrev-18087	784	141	(	(	PUNCT
inlawrev-18087	784	142	1	1	X
inlawrev-18087	784	143	)	)	PUNCT
inlawrev-18087	784	144	rac	rac	PROPN
inlawrev-18087	784	145	east	east	PROPN
inlawrev-18087	784	146	’s	’s	PART
inlawrev-18087	784	147	2003	2003	NUM
inlawrev-18087	784	148	separate	separate	ADJ
inlawrev-18087	784	149	return	return	NOUN
inlawrev-18087	784	150	fairly	fairly	ADV
inlawrev-18087	784	151	reflect[ed	reflect[ed	ADJ
inlawrev-18087	784	152	]	]	X
inlawrev-18087	784	153	its	its	PRON
inlawrev-18087	784	154	income	income	NOUN
inlawrev-18087	784	155	from	from	ADP
inlawrev-18087	784	156	sources	source	NOUN
inlawrev-18087	784	157	in	in	ADP
inlawrev-18087	784	158	indiana	indiana	PROPN
inlawrev-18087	784	159	;	;	PUNCT
inlawrev-18087	784	160	(	(	PUNCT
inlawrev-18087	784	161	2	2	X
inlawrev-18087	784	162	)	)	PUNCT
inlawrev-18087	784	163	the	the	DET
inlawrev-18087	784	164	use	use	NOUN
inlawrev-18087	784	165	of	of	ADP
inlawrev-18087	784	166	a	a	DET
inlawrev-18087	784	167	combined	combined	ADJ
inlawrev-18087	784	168	income	income	NOUN
inlawrev-18087	784	169	tax	tax	NOUN
inlawrev-18087	784	170	return	return	NOUN
inlawrev-18087	784	171	was	be	AUX
inlawrev-18087	784	172	reasonable	reasonable	ADJ
inlawrev-18087	784	173	and	and	CCONJ
inlawrev-18087	784	174	equitable	equitable	ADJ
inlawrev-18087	784	175	in	in	ADP
inlawrev-18087	784	176	this	this	DET
inlawrev-18087	784	177	instance	instance	NOUN
inlawrev-18087	784	178	;	;	PUNCT
inlawrev-18087	784	179	and	and	CCONJ
inlawrev-18087	784	180	(	(	PUNCT
inlawrev-18087	784	181	3	3	X
inlawrev-18087	784	182	)	)	PUNCT
inlawrev-18087	784	183	the	the	DET
inlawrev-18087	784	184	department	department	NOUN
inlawrev-18087	784	185	complied	comply	VERB
inlawrev-18087	784	186	with	with	ADP
inlawrev-18087	784	187	indiana	indiana	PROPN
inlawrev-18087	784	188	code	code	PROPN
inlawrev-18087	785	1	[	[	X
inlawrev-18087	785	2	section	section	NOUN
inlawrev-18087	785	3	]	]	PUNCT
inlawrev-18087	785	4	6	6	NUM
inlawrev-18087	785	5	-	-	SYM
inlawrev-18087	785	6	3	3	NUM
inlawrev-18087	785	7	-	-	PUNCT
inlawrev-18087	785	8	2	2	NUM
inlawrev-18087	785	9	-	-	PUNCT
inlawrev-18087	785	10	2(p).”351	2(p).”351	NOUN
inlawrev-18087	785	11	the	the	DET
inlawrev-18087	785	12	supreme	supreme	PROPN
inlawrev-18087	785	13	court	court	PROPN
inlawrev-18087	785	14	held	hold	VERB
inlawrev-18087	785	15	this	this	DET
inlawrev-18087	785	16	interpretation	interpretation	NOUN
inlawrev-18087	785	17	of	of	ADP
inlawrev-18087	785	18	how	how	SCONJ
inlawrev-18087	785	19	indiana	indiana	PROPN
inlawrev-18087	785	20	code	code	PROPN
inlawrev-18087	785	21	section	section	NOUN
inlawrev-18087	785	22	6	6	NUM
inlawrev-18087	785	23	-	-	SYM
inlawrev-18087	785	24	32	32	NUM
inlawrev-18087	785	25	-	-	PUNCT
inlawrev-18087	785	26	2(p	2(p	NUM
inlawrev-18087	785	27	)	)	PUNCT
inlawrev-18087	785	28	and	and	CCONJ
inlawrev-18087	785	29	trial	trial	NOUN
inlawrev-18087	785	30	rule	rule	NOUN
inlawrev-18087	785	31	56(c	56(c	NUM
inlawrev-18087	785	32	)	)	PUNCT
inlawrev-18087	785	33	interact	interact	NOUN
inlawrev-18087	785	34	was	be	AUX
inlawrev-18087	785	35	erroneous.352	erroneous.352	ADJ
inlawrev-18087	785	36	rather	rather	ADV
inlawrev-18087	785	37	than	than	ADP
inlawrev-18087	785	38	being	be	AUX
inlawrev-18087	785	39	forced	force	VERB
inlawrev-18087	785	40	to	to	PART
inlawrev-18087	785	41	designate	designate	VERB
inlawrev-18087	785	42	evidence	evidence	NOUN
inlawrev-18087	785	43	at	at	ADP
inlawrev-18087	785	44	the	the	DET
inlawrev-18087	785	45	outset	outset	NOUN
inlawrev-18087	785	46	as	as	ADP
inlawrev-18087	785	47	to	to	ADP
inlawrev-18087	785	48	why	why	SCONJ
inlawrev-18087	785	49	separate	separate	ADJ
inlawrev-18087	785	50	filing	filing	NOUN
inlawrev-18087	785	51	was	be	AUX
inlawrev-18087	785	52	inappropriate	inappropriate	ADJ
inlawrev-18087	785	53	and	and	CCONJ
inlawrev-18087	785	54	combined	combine	VERB
inlawrev-18087	785	55	filing	filing	NOUN
inlawrev-18087	785	56	necessary	necessary	ADJ
inlawrev-18087	785	57	,	,	PUNCT
inlawrev-18087	785	58	the	the	DET
inlawrev-18087	785	59	department	department	NOUN
inlawrev-18087	785	60	’s	’s	PART
inlawrev-18087	785	61	proposed	propose	VERB
inlawrev-18087	785	62	assessment	assessment	NOUN
inlawrev-18087	785	63	is	be	AUX
inlawrev-18087	785	64	itself	itself	PRON
inlawrev-18087	785	65	the	the	DET
inlawrev-18087	785	66	prima	prima	PROPN
inlawrev-18087	785	67	facie	facie	PROPN
inlawrev-18087	785	68	evidence	evidence	NOUN
inlawrev-18087	785	69	needed	need	VERB
inlawrev-18087	785	70	to	to	PART
inlawrev-18087	785	71	avoid	avoid	VERB
inlawrev-18087	785	72	summary	summary	NOUN
inlawrev-18087	785	73	judgment	judgment	NOUN
inlawrev-18087	785	74	at	at	ADP
inlawrev-18087	785	75	such	such	DET
inlawrev-18087	785	76	an	an	DET
inlawrev-18087	785	77	early	early	ADJ
inlawrev-18087	785	78	stage.353	stage.353	NOUN
inlawrev-18087	785	79	“	"	PUNCT
inlawrev-18087	785	80	the	the	DET
inlawrev-18087	785	81	burden	burden	NOUN
inlawrev-18087	785	82	then	then	ADV
inlawrev-18087	785	83	shifts	shift	NOUN
inlawrev-18087	785	84	to	to	ADP
inlawrev-18087	785	85	the	the	DET
inlawrev-18087	785	86	taxpayer	taxpayer	NOUN
inlawrev-18087	785	87	to	to	PART
inlawrev-18087	785	88	come	come	VERB
inlawrev-18087	785	89	forward	forward	ADV
inlawrev-18087	785	90	with	with	ADP
inlawrev-18087	785	91	sufficient	sufficient	ADJ
inlawrev-18087	785	92	evidence	evidence	NOUN
inlawrev-18087	785	93	demonstrating	demonstrate	VERB
inlawrev-18087	785	94	that	that	SCONJ
inlawrev-18087	785	95	there	there	PRON
inlawrev-18087	785	96	is	be	VERB
inlawrev-18087	785	97	,	,	PUNCT
inlawrev-18087	785	98	in	in	ADP
inlawrev-18087	785	99	actuality	actuality	NOUN
inlawrev-18087	785	100	,	,	PUNCT
inlawrev-18087	785	101	a	a	DET
inlawrev-18087	785	102	genuine	genuine	ADJ
inlawrev-18087	785	103	issue	issue	NOUN
inlawrev-18087	785	104	of	of	ADP
inlawrev-18087	785	105	material	material	ADJ
inlawrev-18087	785	106	fact	fact	NOUN
inlawrev-18087	785	107	with	with	ADP
inlawrev-18087	785	108	respect	respect	NOUN
inlawrev-18087	785	109	to	to	ADP
inlawrev-18087	785	110	the	the	DET
inlawrev-18087	785	111	unpaid	unpaid	ADJ
inlawrev-18087	785	112	tax	tax	NOUN
inlawrev-18087	785	113	.	.	PUNCT
inlawrev-18087	785	114	”354	”354	PUNCT
inlawrev-18087	785	115	the	the	DET
inlawrev-18087	785	116	grant	grant	NOUN
inlawrev-18087	785	117	of	of	ADP
inlawrev-18087	785	118	summary	summary	NOUN
inlawrev-18087	785	119	judgment	judgment	NOUN
inlawrev-18087	785	120	was	be	AUX
inlawrev-18087	785	121	reversed	reverse	VERB
inlawrev-18087	785	122	and	and	CCONJ
inlawrev-18087	785	123	the	the	DET
inlawrev-18087	785	124	case	case	NOUN
inlawrev-18087	785	125	remanded	remand	VERB
inlawrev-18087	785	126	to	to	ADP
inlawrev-18087	785	127	the	the	DET
inlawrev-18087	785	128	tax	tax	NOUN
inlawrev-18087	785	129	court.355	court.355	ADJ
inlawrev-18087	785	130	7	7	X
inlawrev-18087	785	131	.	.	PUNCT
inlawrev-18087	785	132	garwood	garwood	PROPN
inlawrev-18087	785	133	v.	v.	PROPN
inlawrev-18087	785	134	indiana	indiana	PROPN
inlawrev-18087	785	135	department	department	PROPN
inlawrev-18087	785	136	of	of	ADP
inlawrev-18087	785	137	state	state	PROPN
inlawrev-18087	785	138	revenue.356	revenue.356	NOUN
inlawrev-18087	785	139	—	—	PUNCT
inlawrev-18087	785	140	in	in	ADP
inlawrev-18087	785	141	2009	2009	NUM
inlawrev-18087	785	142	,	,	PUNCT
inlawrev-18087	785	143	the	the	DET
inlawrev-18087	785	144	indiana	indiana	PROPN
inlawrev-18087	785	145	attorney	attorney	PROPN
inlawrev-18087	785	146	general	general	NOUN
inlawrev-18087	785	147	and	and	CCONJ
inlawrev-18087	785	148	the	the	DET
inlawrev-18087	785	149	department	department	NOUN
inlawrev-18087	785	150	investigated	investigate	VERB
inlawrev-18087	785	151	virginia	virginia	PROPN
inlawrev-18087	785	152	and	and	CCONJ
inlawrev-18087	785	153	kristin	kristin	PROPN
inlawrev-18087	785	154	garwood	garwood	PROPN
inlawrev-18087	785	155	’s	’s	PART
inlawrev-18087	785	156	(	(	PUNCT
inlawrev-18087	785	157	the	the	DET
inlawrev-18087	785	158	“	"	PUNCT
inlawrev-18087	785	159	garwoods	garwood	NOUN
inlawrev-18087	785	160	”	"	PUNCT
inlawrev-18087	785	161	)	)	PUNCT
inlawrev-18087	785	162	business	business	NOUN
inlawrev-18087	785	163	activities	activity	NOUN
inlawrev-18087	785	164	and	and	CCONJ
inlawrev-18087	785	165	found	find	VERB
inlawrev-18087	785	166	they	they	PRON
inlawrev-18087	785	167	were	be	AUX
inlawrev-18087	785	168	selling	sell	VERB
inlawrev-18087	785	169	puppies	puppy	NOUN
inlawrev-18087	785	170	without	without	ADP
inlawrev-18087	785	171	submitting	submit	VERB
inlawrev-18087	785	172	indiana	indiana	PROPN
inlawrev-18087	785	173	sales	sale	NOUN
inlawrev-18087	785	174	and	and	CCONJ
inlawrev-18087	785	175	income	income	NOUN
inlawrev-18087	785	176	tax.357	tax.357	NOUN
inlawrev-18087	785	177	the	the	DET
inlawrev-18087	785	178	department	department	NOUN
inlawrev-18087	785	179	executed	execute	VERB
inlawrev-18087	785	180	a	a	DET
inlawrev-18087	785	181	warrant	warrant	NOUN
inlawrev-18087	785	182	to	to	PART
inlawrev-18087	785	183	search	search	VERB
inlawrev-18087	785	184	the	the	DET
inlawrev-18087	785	185	garwoods	garwood	NOUN
inlawrev-18087	785	186	’	'	PUNCT
inlawrev-18087	785	187	residence	residence	NOUN
inlawrev-18087	785	188	and	and	CCONJ
inlawrev-18087	785	189	commercial	commercial	ADJ
inlawrev-18087	785	190	properties	property	NOUN
inlawrev-18087	785	191	to	to	PART
inlawrev-18087	785	192	“	"	PUNCT
inlawrev-18087	785	193	seize	seize	VERB
inlawrev-18087	785	194	certain	certain	ADJ
inlawrev-18087	785	195	items	item	NOUN
inlawrev-18087	785	196	related	relate	VERB
inlawrev-18087	785	197	to	to	ADP
inlawrev-18087	785	198	the	the	DET
inlawrev-18087	785	199	puppy	puppy	NOUN
inlawrev-18087	785	200	sales	sale	NOUN
inlawrev-18087	785	201	.	.	PUNCT
inlawrev-18087	786	1	”358	”358	VERB
inlawrev-18087	786	2	the	the	DET
inlawrev-18087	786	3	department	department	PROPN
inlawrev-18087	786	4	“	"	PUNCT
inlawrev-18087	786	5	generated	generate	VERB
inlawrev-18087	786	6	347	347	NUM
inlawrev-18087	786	7	.	.	PUNCT
inlawrev-18087	787	1	i	i	PRON
inlawrev-18087	787	2	d.	d.	PROPN
inlawrev-18087	787	3	348	348	NUM
inlawrev-18087	787	4	.	.	PUNCT
inlawrev-18087	788	1	i	i	PRON
inlawrev-18087	788	2	d.	d.	PROPN
inlawrev-18087	788	3	at	at	ADP
inlawrev-18087	788	4	465	465	NUM
inlawrev-18087	788	5	(	(	PUNCT
inlawrev-18087	788	6	citing	cite	VERB
inlawrev-18087	788	7	ind	ind	NOUN
inlawrev-18087	788	8	.	.	PUNCT
inlawrev-18087	789	1	code	code	PROPN
inlawrev-18087	789	2	§	§	PROPN
inlawrev-18087	789	3	6	6	NUM
inlawrev-18087	789	4	-	-	SYM
inlawrev-18087	789	5	3	3	NUM
inlawrev-18087	789	6	-	-	PUNCT
inlawrev-18087	789	7	2	2	NUM
inlawrev-18087	789	8	-	-	PUNCT
inlawrev-18087	789	9	2(p	2(p	NUM
inlawrev-18087	789	10	)	)	PUNCT
inlawrev-18087	789	11	(	(	PUNCT
inlawrev-18087	789	12	2013	2013	NUM
inlawrev-18087	789	13	)	)	PUNCT
inlawrev-18087	789	14	)	)	PUNCT
inlawrev-18087	789	15	.	.	PUNCT
inlawrev-18087	790	1	349	349	NUM
inlawrev-18087	790	2	.	.	PUNCT
inlawrev-18087	791	1	i	i	PRON
inlawrev-18087	791	2	d.	d.	PROPN
inlawrev-18087	791	3	350	350	NUM
inlawrev-18087	791	4	.	.	PUNCT
inlawrev-18087	792	1	i	i	PRON
inlawrev-18087	792	2	d.	d.	PROPN
inlawrev-18087	792	3	351	351	NUM
inlawrev-18087	792	4	.	.	PUNCT
inlawrev-18087	793	1	i	i	PRON
inlawrev-18087	793	2	d.	d.	PROPN
inlawrev-18087	793	3	at	at	ADP
inlawrev-18087	793	4	466	466	NUM
inlawrev-18087	793	5	(	(	PUNCT
inlawrev-18087	793	6	quoting	quote	VERB
inlawrev-18087	793	7	rent	rent	NOUN
inlawrev-18087	793	8	-	-	PUNCT
inlawrev-18087	793	9	a	a	DET
inlawrev-18087	793	10	-	-	PUNCT
inlawrev-18087	793	11	center	center	NOUN
inlawrev-18087	793	12	east	east	PROPN
inlawrev-18087	793	13	,	,	PUNCT
inlawrev-18087	793	14	inc	inc	PROPN
inlawrev-18087	793	15	.	.	PROPN
inlawrev-18087	793	16	v.	v.	PROPN
inlawrev-18087	793	17	ind	ind	PROPN
inlawrev-18087	793	18	.	.	PUNCT
inlawrev-18087	794	1	dep’t	dep’t	NOUN
inlawrev-18087	794	2	of	of	ADP
inlawrev-18087	794	3	state	state	NOUN
inlawrev-18087	794	4	revenue	revenue	NOUN
inlawrev-18087	794	5	,	,	PUNCT
inlawrev-18087	794	6	925	925	NUM
inlawrev-18087	794	7	n.e.2d	n.e.2d	NOUN
inlawrev-18087	794	8	384	384	NUM
inlawrev-18087	794	9	,	,	PUNCT
inlawrev-18087	794	10	390	390	NUM
inlawrev-18087	794	11	(	(	PUNCT
inlawrev-18087	794	12	ind	ind	NOUN
inlawrev-18087	794	13	.	.	PUNCT
inlawrev-18087	795	1	t.c	t.c	PROPN
inlawrev-18087	795	2	.	.	PROPN
inlawrev-18087	795	3	2011	2011	NUM
inlawrev-18087	795	4	)	)	PUNCT
inlawrev-18087	795	5	)	)	PUNCT
inlawrev-18087	795	6	.	.	PUNCT
inlawrev-18087	796	1	352	352	NUM
inlawrev-18087	796	2	.	.	PUNCT
inlawrev-18087	797	1	i	i	PRON
inlawrev-18087	797	2	d.	d.	PROPN
inlawrev-18087	797	3	at	at	ADP
inlawrev-18087	797	4	465	465	NUM
inlawrev-18087	797	5	.	.	PUNCT
inlawrev-18087	798	1	353	353	NUM
inlawrev-18087	798	2	.	.	PUNCT
inlawrev-18087	799	1	i	i	PRON
inlawrev-18087	799	2	d.	d.	VERB
inlawrev-18087	799	3	at	at	ADP
inlawrev-18087	799	4	465	465	NUM
inlawrev-18087	799	5	-	-	SYM
inlawrev-18087	799	6	66	66	NUM
inlawrev-18087	799	7	.	.	PUNCT
inlawrev-18087	800	1	354	354	NUM
inlawrev-18087	800	2	.	.	PUNCT
inlawrev-18087	801	1	i	i	PRON
inlawrev-18087	801	2	d.	d.	PROPN
inlawrev-18087	801	3	at	at	ADP
inlawrev-18087	801	4	466	466	NUM
inlawrev-18087	801	5	.	.	PUNCT
inlawrev-18087	801	6	355	355	NUM
inlawrev-18087	801	7	.	.	PUNCT
inlawrev-18087	802	1	i	i	PRON
inlawrev-18087	802	2	d.	d.	PROPN
inlawrev-18087	802	3	at	at	ADP
inlawrev-18087	802	4	467	467	NUM
inlawrev-18087	802	5	.	.	PROPN
inlawrev-18087	802	6	356	356	NUM
inlawrev-18087	802	7	.	.	PUNCT
inlawrev-18087	803	1	966	966	NUM
inlawrev-18087	803	2	n.e.2d	n.e.2d	NOUN
inlawrev-18087	803	3	1258	1258	NUM
inlawrev-18087	803	4	(	(	PUNCT
inlawrev-18087	803	5	ind	ind	NOUN
inlawrev-18087	803	6	.	.	PROPN
inlawrev-18087	803	7	2012	2012	NUM
inlawrev-18087	803	8	)	)	PUNCT
inlawrev-18087	803	9	.	.	PUNCT
inlawrev-18087	804	1	357	357	NUM
inlawrev-18087	804	2	.	.	PUNCT
inlawrev-18087	805	1	garwood	garwood	PROPN
inlawrev-18087	805	2	v.	v.	ADP
inlawrev-18087	805	3	ind	ind	PROPN
inlawrev-18087	805	4	.	.	PUNCT
inlawrev-18087	806	1	dep’t	dep’t	NOUN
inlawrev-18087	806	2	of	of	ADP
inlawrev-18087	806	3	state	state	NOUN
inlawrev-18087	806	4	revenue	revenue	NOUN
inlawrev-18087	806	5	,	,	PUNCT
inlawrev-18087	806	6	939	939	NUM
inlawrev-18087	806	7	n.e.2d	n.e.2d	NOUN
inlawrev-18087	806	8	1150	1150	NUM
inlawrev-18087	806	9	(	(	PUNCT
inlawrev-18087	806	10	ind	ind	NOUN
inlawrev-18087	806	11	.	.	PUNCT
inlawrev-18087	807	1	t.c	t.c	PROPN
inlawrev-18087	807	2	.	.	PROPN
inlawrev-18087	807	3	2010	2010	NUM
inlawrev-18087	807	4	)	)	PUNCT
inlawrev-18087	807	5	.	.	PUNCT
inlawrev-18087	808	1	this	this	PRON
inlawrev-18087	808	2	is	be	AUX
inlawrev-18087	808	3	the	the	DET
inlawrev-18087	808	4	first	first	ADJ
inlawrev-18087	808	5	of	of	ADP
inlawrev-18087	808	6	two	two	NUM
inlawrev-18087	808	7	related	related	ADJ
inlawrev-18087	808	8	cases	case	NOUN
inlawrev-18087	808	9	between	between	ADP
inlawrev-18087	808	10	garwood	garwood	PROPN
inlawrev-18087	808	11	and	and	CCONJ
inlawrev-18087	808	12	the	the	DET
inlawrev-18087	808	13	indiana	indiana	PROPN
inlawrev-18087	808	14	department	department	PROPN
inlawrev-18087	808	15	of	of	ADP
inlawrev-18087	808	16	state	state	PROPN
inlawrev-18087	808	17	revenue	revenue	NOUN
inlawrev-18087	808	18	.	.	PUNCT
inlawrev-18087	809	1	the	the	DET
inlawrev-18087	809	2	second	second	ADJ
inlawrev-18087	809	3	is	be	AUX
inlawrev-18087	809	4	discussed	discuss	VERB
inlawrev-18087	809	5	infra	infra	NOUN
inlawrev-18087	809	6	at	at	ADP
inlawrev-18087	809	7	notes	note	NOUN
inlawrev-18087	809	8	367	367	NUM
inlawrev-18087	809	9	-	-	SYM
inlawrev-18087	809	10	69	69	NUM
inlawrev-18087	809	11	and	and	CCONJ
inlawrev-18087	809	12	accompanying	accompany	VERB
inlawrev-18087	809	13	text	text	NOUN
inlawrev-18087	809	14	.	.	PUNCT
inlawrev-18087	810	1	358	358	NUM
inlawrev-18087	810	2	.	.	PUNCT
inlawrev-18087	811	1	i	i	PRON
inlawrev-18087	811	2	d.	d.	PROPN
inlawrev-18087	811	3	at	at	ADP
inlawrev-18087	811	4	1151	1151	NUM
inlawrev-18087	811	5	.	.	PUNCT
inlawrev-18087	812	1	2013	2013	NUM
inlawrev-18087	812	2	]	]	PUNCT
inlawrev-18087	812	3	taxation	taxation	NOUN
inlawrev-18087	812	4	1263	1263	NUM
inlawrev-18087	812	5	.	.	PUNCT
inlawrev-18087	812	6	.	.	PUNCT
inlawrev-18087	812	7	.	.	PUNCT
inlawrev-18087	813	1	jeopardy	jeopardy	PROPN
inlawrev-18087	813	2	tax	tax	NOUN
inlawrev-18087	813	3	assessments	assessment	NOUN
inlawrev-18087	813	4	for	for	ADP
inlawrev-18087	813	5	the	the	DET
inlawrev-18087	813	6	garwoods	garwood	NOUN
inlawrev-18087	813	7	’	'	PUNCT
inlawrev-18087	813	8	purported	purport	VERB
inlawrev-18087	813	9	”	"	PUNCT
inlawrev-18087	813	10	income	income	NOUN
inlawrev-18087	813	11	and	and	CCONJ
inlawrev-18087	813	12	sales	sale	NOUN
inlawrev-18087	813	13	tax	tax	NOUN
inlawrev-18087	813	14	liabilities	liability	NOUN
inlawrev-18087	813	15	,	,	PUNCT
inlawrev-18087	813	16	and	and	CCONJ
inlawrev-18087	813	17	after	after	SCONJ
inlawrev-18087	813	18	the	the	DET
inlawrev-18087	813	19	garwoods	garwood	NOUN
inlawrev-18087	813	20	failed	fail	VERB
inlawrev-18087	813	21	to	to	PART
inlawrev-18087	813	22	immediately	immediately	ADV
inlawrev-18087	813	23	pay	pay	VERB
inlawrev-18087	813	24	the	the	DET
inlawrev-18087	813	25	liabilities	liability	NOUN
inlawrev-18087	813	26	,	,	PUNCT
inlawrev-18087	813	27	the	the	DET
inlawrev-18087	813	28	department	department	NOUN
inlawrev-18087	813	29	seized	seize	VERB
inlawrev-18087	813	30	approximately	approximately	ADV
inlawrev-18087	813	31	240	240	NUM
inlawrev-18087	813	32	dogs	dog	NOUN
inlawrev-18087	813	33	and	and	CCONJ
inlawrev-18087	813	34	puppies	puppy	NOUN
inlawrev-18087	813	35	from	from	ADP
inlawrev-18087	813	36	their	their	PRON
inlawrev-18087	813	37	property	property	NOUN
inlawrev-18087	813	38	and	and	CCONJ
inlawrev-18087	813	39	sold	sell	VERB
inlawrev-18087	813	40	them	they	PRON
inlawrev-18087	813	41	to	to	ADP
inlawrev-18087	813	42	the	the	DET
inlawrev-18087	813	43	humane	humane	ADJ
inlawrev-18087	813	44	society	society	NOUN
inlawrev-18087	813	45	for	for	ADP
inlawrev-18087	813	46	a	a	DET
inlawrev-18087	813	47	total	total	NOUN
inlawrev-18087	813	48	of	of	ADP
inlawrev-18087	813	49	$	$	SYM
inlawrev-18087	813	50	300.359	300.359	NUM
inlawrev-18087	813	51	the	the	DET
inlawrev-18087	813	52	department	department	NOUN
inlawrev-18087	813	53	applied	apply	VERB
inlawrev-18087	813	54	the	the	DET
inlawrev-18087	813	55	money	money	NOUN
inlawrev-18087	813	56	to	to	ADP
inlawrev-18087	813	57	the	the	DET
inlawrev-18087	813	58	garwoods	garwood	NOUN
inlawrev-18087	813	59	’	'	PUNCT
inlawrev-18087	813	60	outstanding	outstanding	ADJ
inlawrev-18087	813	61	tax	tax	NOUN
inlawrev-18087	813	62	liabilities.360	liabilities.360	NOUN
inlawrev-18087	813	63	after	after	ADP
inlawrev-18087	813	64	filing	file	VERB
inlawrev-18087	813	65	a	a	DET
inlawrev-18087	813	66	protest	protest	NOUN
inlawrev-18087	813	67	with	with	ADP
inlawrev-18087	813	68	the	the	DET
inlawrev-18087	813	69	department	department	NOUN
inlawrev-18087	813	70	to	to	ADP
inlawrev-18087	813	71	no	no	DET
inlawrev-18087	813	72	avail	avail	NOUN
inlawrev-18087	813	73	,	,	PUNCT
inlawrev-18087	813	74	the	the	DET
inlawrev-18087	813	75	garwoods	garwood	NOUN
inlawrev-18087	813	76	initiated	initiate	VERB
inlawrev-18087	813	77	an	an	DET
inlawrev-18087	813	78	appeal	appeal	NOUN
inlawrev-18087	813	79	with	with	ADP
inlawrev-18087	813	80	the	the	DET
inlawrev-18087	813	81	tax	tax	NOUN
inlawrev-18087	813	82	court.361	court.361	NOUN
inlawrev-18087	813	83	the	the	DET
inlawrev-18087	813	84	issue	issue	NOUN
inlawrev-18087	813	85	on	on	ADP
inlawrev-18087	813	86	appeal	appeal	NOUN
inlawrev-18087	813	87	was	be	AUX
inlawrev-18087	813	88	whether	whether	SCONJ
inlawrev-18087	813	89	the	the	DET
inlawrev-18087	813	90	department	department	NOUN
inlawrev-18087	813	91	“	"	PUNCT
inlawrev-18087	813	92	exceeded	exceed	VERB
inlawrev-18087	813	93	statutory	statutory	ADJ
inlawrev-18087	813	94	authority	authority	NOUN
inlawrev-18087	813	95	”	"	PUNCT
inlawrev-18087	813	96	by	by	ADP
inlawrev-18087	813	97	issuing	issue	VERB
inlawrev-18087	813	98	a	a	DET
inlawrev-18087	813	99	jeopardy	jeopardy	NOUN
inlawrev-18087	813	100	assessment.362	assessment.362	ADP
inlawrev-18087	813	101	the	the	DET
inlawrev-18087	813	102	indiana	indiana	PROPN
inlawrev-18087	813	103	code	code	PROPN
inlawrev-18087	813	104	permits	permit	VERB
inlawrev-18087	813	105	the	the	DET
inlawrev-18087	813	106	department	department	NOUN
inlawrev-18087	813	107	to	to	PART
inlawrev-18087	813	108	“	"	PUNCT
inlawrev-18087	813	109	issue	issue	VERB
inlawrev-18087	813	110	a	a	DET
inlawrev-18087	813	111	jeopardy	jeopardy	NOUN
inlawrev-18087	813	112	assessment	assessment	NOUN
inlawrev-18087	813	113	when	when	SCONJ
inlawrev-18087	813	114	it	it	PRON
inlawrev-18087	813	115	determines	determine	VERB
inlawrev-18087	813	116	a	a	DET
inlawrev-18087	813	117	person	person	NOUN
inlawrev-18087	813	118	owing	owe	VERB
inlawrev-18087	813	119	taxes	taxis	NOUN
inlawrev-18087	813	120	intends	intend	VERB
inlawrev-18087	813	121	to	to	PART
inlawrev-18087	813	122	quickly	quickly	ADV
inlawrev-18087	813	123	leave	leave	VERB
inlawrev-18087	813	124	the	the	DET
inlawrev-18087	813	125	state	state	NOUN
inlawrev-18087	813	126	thereby	thereby	ADV
inlawrev-18087	813	127	avoiding	avoid	VERB
inlawrev-18087	813	128	tax	tax	NOUN
inlawrev-18087	813	129	collection	collection	NOUN
inlawrev-18087	813	130	.	.	PUNCT
inlawrev-18087	814	1	”363	”363	PUNCT
inlawrev-18087	815	1	the	the	DET
inlawrev-18087	815	2	tax	tax	NOUN
inlawrev-18087	815	3	court	court	NOUN
inlawrev-18087	815	4	dispensed	dispense	VERB
inlawrev-18087	815	5	with	with	ADP
inlawrev-18087	815	6	the	the	DET
inlawrev-18087	815	7	departments	department	NOUN
inlawrev-18087	815	8	arguments	argument	NOUN
inlawrev-18087	815	9	by	by	ADP
inlawrev-18087	815	10	determining	determine	VERB
inlawrev-18087	815	11	the	the	DET
inlawrev-18087	815	12	department	department	NOUN
inlawrev-18087	815	13	failed	fail	VERB
inlawrev-18087	815	14	to	to	PART
inlawrev-18087	815	15	show	show	VERB
inlawrev-18087	815	16	that	that	SCONJ
inlawrev-18087	815	17	(	(	PUNCT
inlawrev-18087	815	18	1	1	X
inlawrev-18087	815	19	)	)	PUNCT
inlawrev-18087	815	20	the	the	DET
inlawrev-18087	815	21	garwoods	garwood	NOUN
inlawrev-18087	815	22	were	be	AUX
inlawrev-18087	815	23	a	a	DET
inlawrev-18087	815	24	flight	flight	NOUN
inlawrev-18087	815	25	risk	risk	NOUN
inlawrev-18087	815	26	,	,	PUNCT
inlawrev-18087	815	27	(	(	PUNCT
inlawrev-18087	815	28	2	2	X
inlawrev-18087	815	29	)	)	PUNCT
inlawrev-18087	815	30	they	they	PRON
inlawrev-18087	815	31	intended	intend	VERB
inlawrev-18087	815	32	to	to	PART
inlawrev-18087	815	33	remove	remove	VERB
inlawrev-18087	815	34	property	property	NOUN
inlawrev-18087	815	35	from	from	ADP
inlawrev-18087	815	36	the	the	DET
inlawrev-18087	815	37	state	state	NOUN
inlawrev-18087	815	38	,	,	PUNCT
inlawrev-18087	815	39	(	(	PUNCT
inlawrev-18087	815	40	3	3	X
inlawrev-18087	815	41	)	)	PUNCT
inlawrev-18087	815	42	there	there	PRON
inlawrev-18087	815	43	was	be	VERB
inlawrev-18087	815	44	any	any	DET
inlawrev-18087	815	45	evidence	evidence	NOUN
inlawrev-18087	815	46	to	to	PART
inlawrev-18087	815	47	indicate	indicate	VERB
inlawrev-18087	815	48	the	the	DET
inlawrev-18087	815	49	garwoods	garwood	NOUN
inlawrev-18087	815	50	would	would	AUX
inlawrev-18087	815	51	sell	sell	VERB
inlawrev-18087	815	52	all	all	DET
inlawrev-18087	815	53	their	their	PRON
inlawrev-18087	815	54	dogs	dog	NOUN
inlawrev-18087	815	55	to	to	PART
inlawrev-18087	815	56	avoid	avoid	VERB
inlawrev-18087	815	57	paying	pay	VERB
inlawrev-18087	815	58	taxes	taxis	NOUN
inlawrev-18087	815	59	,	,	PUNCT
inlawrev-18087	815	60	or	or	CCONJ
inlawrev-18087	815	61	(	(	PUNCT
inlawrev-18087	815	62	4	4	NUM
inlawrev-18087	815	63	)	)	PUNCT
inlawrev-18087	815	64	because	because	SCONJ
inlawrev-18087	815	65	the	the	DET
inlawrev-18087	815	66	garwoods	garwood	NOUN
inlawrev-18087	815	67	improperly	improperly	ADV
inlawrev-18087	815	68	reported	report	VERB
inlawrev-18087	815	69	their	their	PRON
inlawrev-18087	815	70	taxes	taxis	NOUN
inlawrev-18087	815	71	,	,	PUNCT
inlawrev-18087	815	72	an	an	DET
inlawrev-18087	815	73	inference	inference	NOUN
inlawrev-18087	815	74	could	could	AUX
inlawrev-18087	815	75	be	be	AUX
inlawrev-18087	815	76	drawn	draw	VERB
inlawrev-18087	815	77	that	that	SCONJ
inlawrev-18087	815	78	they	they	PRON
inlawrev-18087	815	79	intended	intend	VERB
inlawrev-18087	815	80	not	not	PART
inlawrev-18087	815	81	to	to	PART
inlawrev-18087	815	82	pay	pay	VERB
inlawrev-18087	815	83	their	their	PRON
inlawrev-18087	815	84	taxes	taxis	NOUN
inlawrev-18087	815	85	at	at	ADP
inlawrev-18087	815	86	all.364	all.364	NOUN
inlawrev-18087	815	87	the	the	DET
inlawrev-18087	815	88	tax	tax	NOUN
inlawrev-18087	815	89	court	court	NOUN
inlawrev-18087	815	90	held	hold	VERB
inlawrev-18087	815	91	that	that	SCONJ
inlawrev-18087	815	92	it	it	PRON
inlawrev-18087	815	93	could	could	AUX
inlawrev-18087	815	94	not	not	PART
inlawrev-18087	815	95	“	"	PUNCT
inlawrev-18087	815	96	reasonably	reasonably	ADV
inlawrev-18087	815	97	be	be	AUX
inlawrev-18087	815	98	inferred	infer	VERB
inlawrev-18087	815	99	that	that	SCONJ
inlawrev-18087	815	100	the	the	DET
inlawrev-18087	815	101	jeopardy	jeopardy	NOUN
inlawrev-18087	815	102	assessment	assessment	NOUN
inlawrev-18087	815	103	procedure	procedure	NOUN
inlawrev-18087	815	104	was	be	AUX
inlawrev-18087	815	105	used	use	VERB
inlawrev-18087	815	106	in	in	ADP
inlawrev-18087	815	107	this	this	DET
inlawrev-18087	815	108	case	case	NOUN
inlawrev-18087	815	109	to	to	PART
inlawrev-18087	815	110	protect	protect	VERB
inlawrev-18087	815	111	the	the	DET
inlawrev-18087	815	112	state	state	NOUN
inlawrev-18087	815	113	’s	’s	PART
inlawrev-18087	815	114	fiscal	fiscal	ADJ
inlawrev-18087	815	115	interests	interest	NOUN
inlawrev-18087	815	116	.	.	PUNCT
inlawrev-18087	816	1	”365	”365	PUNCT
inlawrev-18087	817	1	therefore	therefore	ADV
inlawrev-18087	817	2	,	,	PUNCT
inlawrev-18087	817	3	the	the	DET
inlawrev-18087	817	4	tax	tax	NOUN
inlawrev-18087	817	5	court	court	NOUN
inlawrev-18087	817	6	held	hold	VERB
inlawrev-18087	817	7	the	the	DET
inlawrev-18087	817	8	jeopardy	jeopardy	NOUN
inlawrev-18087	817	9	assessments	assessment	NOUN
inlawrev-18087	817	10	were	be	AUX
inlawrev-18087	817	11	“	"	PUNCT
inlawrev-18087	817	12	void	void	ADJ
inlawrev-18087	817	13	as	as	ADP
inlawrev-18087	817	14	a	a	DET
inlawrev-18087	817	15	matter	matter	NOUN
inlawrev-18087	817	16	of	of	ADP
inlawrev-18087	817	17	law	law	NOUN
inlawrev-18087	817	18	.	.	PUNCT
inlawrev-18087	817	19	”366	”366	PUNCT
inlawrev-18087	818	1	the	the	DET
inlawrev-18087	818	2	department	department	NOUN
inlawrev-18087	818	3	filed	file	VERB
inlawrev-18087	818	4	a	a	DET
inlawrev-18087	818	5	petition	petition	NOUN
inlawrev-18087	818	6	with	with	ADP
inlawrev-18087	818	7	the	the	DET
inlawrev-18087	818	8	supreme	supreme	PROPN
inlawrev-18087	818	9	court	court	PROPN
inlawrev-18087	818	10	seeking	seek	VERB
inlawrev-18087	818	11	review	review	NOUN
inlawrev-18087	818	12	of	of	ADP
inlawrev-18087	818	13	the	the	DET
inlawrev-18087	818	14	tax	tax	NOUN
inlawrev-18087	818	15	court	court	NOUN
inlawrev-18087	818	16	’s	’s	PART
inlawrev-18087	818	17	decision.367	decision.367	PROPN
inlawrev-18087	818	18	the	the	DET
inlawrev-18087	818	19	supreme	supreme	PROPN
inlawrev-18087	818	20	court	court	PROPN
inlawrev-18087	818	21	granted	grant	VERB
inlawrev-18087	818	22	review	review	NOUN
inlawrev-18087	818	23	;	;	PUNCT
inlawrev-18087	818	24	however	however	ADV
inlawrev-18087	818	25	,	,	PUNCT
inlawrev-18087	818	26	after	after	ADP
inlawrev-18087	818	27	hearing	hear	VERB
inlawrev-18087	818	28	oral	oral	ADJ
inlawrev-18087	818	29	arguments	argument	NOUN
inlawrev-18087	818	30	,	,	PUNCT
inlawrev-18087	818	31	the	the	DET
inlawrev-18087	818	32	court	court	NOUN
inlawrev-18087	818	33	determined	determine	VERB
inlawrev-18087	818	34	the	the	DET
inlawrev-18087	818	35	“	"	PUNCT
inlawrev-18087	818	36	review	review	NOUN
inlawrev-18087	818	37	was	be	AUX
inlawrev-18087	818	38	improperly	improperly	ADV
inlawrev-18087	818	39	granted	grant	VERB
inlawrev-18087	818	40	.	.	PUNCT
inlawrev-18087	818	41	”368	”368	PUNCT
inlawrev-18087	818	42	accordingly	accordingly	ADV
inlawrev-18087	818	43	,	,	PUNCT
inlawrev-18087	818	44	the	the	DET
inlawrev-18087	818	45	order	order	NOUN
inlawrev-18087	818	46	granting	grant	VERB
inlawrev-18087	818	47	review	review	NOUN
inlawrev-18087	818	48	was	be	AUX
inlawrev-18087	818	49	vacated	vacate	VERB
inlawrev-18087	818	50	and	and	CCONJ
inlawrev-18087	818	51	the	the	DET
inlawrev-18087	818	52	department	department	NOUN
inlawrev-18087	818	53	’s	’s	PART
inlawrev-18087	818	54	petition	petition	NOUN
inlawrev-18087	818	55	for	for	ADP
inlawrev-18087	818	56	review	review	NOUN
inlawrev-18087	818	57	was	be	AUX
inlawrev-18087	818	58	denied.369	denied.369	PROPN
inlawrev-18087	818	59	d.	d.	PROPN
inlawrev-18087	818	60	personal	personal	PROPN
inlawrev-18087	818	61	income	income	NOUN
inlawrev-18087	818	62	tax	tax	NOUN
inlawrev-18087	818	63	:	:	PUNCT
inlawrev-18087	818	64	gibson	gibson	PROPN
inlawrev-18087	818	65	v.	v.	PROPN
inlawrev-18087	818	66	indiana	indiana	PROPN
inlawrev-18087	818	67	department	department	PROPN
inlawrev-18087	818	68	of	of	ADP
inlawrev-18087	818	69	state	state	PROPN
inlawrev-18087	818	70	revenue370	revenue370	PROPN
inlawrev-18087	818	71	in	in	ADP
inlawrev-18087	818	72	2011	2011	NUM
inlawrev-18087	818	73	,	,	PUNCT
inlawrev-18087	818	74	ms	ms	PROPN
inlawrev-18087	818	75	.	.	PROPN
inlawrev-18087	818	76	gibson	gibson	PROPN
inlawrev-18087	818	77	filed	file	VERB
inlawrev-18087	818	78	her	her	PRON
inlawrev-18087	818	79	indiana	indiana	PROPN
inlawrev-18087	818	80	individual	individual	ADJ
inlawrev-18087	818	81	income	income	NOUN
inlawrev-18087	818	82	tax	tax	NOUN
inlawrev-18087	818	83	return	return	NOUN
inlawrev-18087	818	84	,	,	PUNCT
inlawrev-18087	818	85	form	form	NOUN
inlawrev-18087	818	86	it-40	it-40	NOUN
inlawrev-18087	818	87	,	,	PUNCT
inlawrev-18087	818	88	electronically	electronically	ADV
inlawrev-18087	818	89	;	;	PUNCT
inlawrev-18087	818	90	however	however	ADV
inlawrev-18087	818	91	,	,	PUNCT
inlawrev-18087	818	92	because	because	SCONJ
inlawrev-18087	818	93	ms	ms	PROPN
inlawrev-18087	818	94	.	.	PROPN
inlawrev-18087	818	95	gibson	gibson	PROPN
inlawrev-18087	818	96	“	"	PUNCT
inlawrev-18087	818	97	erroneously	erroneously	ADV
inlawrev-18087	818	98	added	add	VERB
inlawrev-18087	818	99	back	back	ADP
inlawrev-18087	818	100	certain	certain	ADJ
inlawrev-18087	818	101	local	local	ADJ
inlawrev-18087	818	102	property	property	NOUN
inlawrev-18087	818	103	tax	tax	NOUN
inlawrev-18087	818	104	payments	payment	NOUN
inlawrev-18087	818	105	”	"	PUNCT
inlawrev-18087	818	106	in	in	ADP
inlawrev-18087	818	107	arriving	arrive	VERB
inlawrev-18087	818	108	at	at	ADP
inlawrev-18087	818	109	her	her	PRON
inlawrev-18087	818	110	adjusted	adjust	VERB
inlawrev-18087	818	111	gross	gross	ADJ
inlawrev-18087	818	112	income	income	NOUN
inlawrev-18087	818	113	,	,	PUNCT
inlawrev-18087	818	114	her	her	PRON
inlawrev-18087	818	115	form	form	NOUN
inlawrev-18087	818	116	it-40	it-40	ADJ
inlawrev-18087	818	117	was	be	AUX
inlawrev-18087	818	118	rejected.371	rejected.371	ADV
inlawrev-18087	818	119	consequently	consequently	ADV
inlawrev-18087	818	120	,	,	PUNCT
inlawrev-18087	818	121	ms	ms	PROPN
inlawrev-18087	818	122	.	.	PROPN
inlawrev-18087	818	123	gibson	gibson	PROPN
inlawrev-18087	818	124	realized	realize	VERB
inlawrev-18087	818	125	that	that	SCONJ
inlawrev-18087	818	126	she	she	PRON
inlawrev-18087	818	127	had	have	AUX
inlawrev-18087	818	128	committed	commit	VERB
inlawrev-18087	818	129	the	the	DET
inlawrev-18087	818	130	same	same	ADJ
inlawrev-18087	818	131	error	error	NOUN
inlawrev-18087	818	132	for	for	ADP
inlawrev-18087	818	133	the	the	DET
inlawrev-18087	818	134	past	past	ADJ
inlawrev-18087	818	135	twelve	twelve	NUM
inlawrev-18087	818	136	years	year	NOUN
inlawrev-18087	818	137	and	and	CCONJ
inlawrev-18087	818	138	,	,	PUNCT
inlawrev-18087	818	139	therefore	therefore	ADV
inlawrev-18087	818	140	,	,	PUNCT
inlawrev-18087	818	141	had	have	AUX
inlawrev-18087	818	142	overpaid	overpay	VERB
inlawrev-18087	818	143	359	359	NUM
inlawrev-18087	818	144	.	.	PUNCT
inlawrev-18087	819	1	i	i	PRON
inlawrev-18087	819	2	d.	d.	PROPN
inlawrev-18087	819	3	at	at	ADP
inlawrev-18087	819	4	1151	1151	NUM
inlawrev-18087	819	5	-	-	SYM
inlawrev-18087	819	6	52	52	NUM
inlawrev-18087	819	7	.	.	PUNCT
inlawrev-18087	819	8	360	360	NUM
inlawrev-18087	819	9	.	.	PUNCT
inlawrev-18087	820	1	i	i	PRON
inlawrev-18087	820	2	d.	d.	PROPN
inlawrev-18087	820	3	361	361	NUM
inlawrev-18087	820	4	.	.	PUNCT
inlawrev-18087	821	1	i	i	PRON
inlawrev-18087	821	2	d.	d.	PROPN
inlawrev-18087	821	3	at	at	ADP
inlawrev-18087	821	4	1152	1152	NUM
inlawrev-18087	821	5	.	.	PUNCT
inlawrev-18087	822	1	362	362	NUM
inlawrev-18087	822	2	.	.	PUNCT
inlawrev-18087	823	1	garwood	garwood	PROPN
inlawrev-18087	823	2	v.	v.	ADP
inlawrev-18087	823	3	ind	ind	PROPN
inlawrev-18087	823	4	.	.	PUNCT
inlawrev-18087	824	1	dep’t	dep’t	NOUN
inlawrev-18087	824	2	of	of	ADP
inlawrev-18087	824	3	state	state	NOUN
inlawrev-18087	824	4	revenue	revenue	NOUN
inlawrev-18087	824	5	,	,	PUNCT
inlawrev-18087	824	6	953	953	NUM
inlawrev-18087	824	7	n.e.2d	n.e.2d	NOUN
inlawrev-18087	824	8	682	682	NUM
inlawrev-18087	824	9	,	,	PUNCT
inlawrev-18087	824	10	687	687	NUM
inlawrev-18087	824	11	(	(	PUNCT
inlawrev-18087	824	12	ind	ind	NOUN
inlawrev-18087	824	13	.	.	PUNCT
inlawrev-18087	825	1	t.c	t.c	PROPN
inlawrev-18087	825	2	.	.	PROPN
inlawrev-18087	825	3	2011	2011	NUM
inlawrev-18087	825	4	)	)	PUNCT
inlawrev-18087	825	5	.	.	PUNCT
inlawrev-18087	826	1	363	363	NUM
inlawrev-18087	826	2	.	.	PUNCT
inlawrev-18087	827	1	i	i	PRON
inlawrev-18087	827	2	d.	d.	PROPN
inlawrev-18087	827	3	(	(	PUNCT
inlawrev-18087	827	4	citing	cite	VERB
inlawrev-18087	827	5	ind	ind	NOUN
inlawrev-18087	827	6	.	.	PUNCT
inlawrev-18087	828	1	code	code	PROPN
inlawrev-18087	828	2	§	§	PROPN
inlawrev-18087	828	3	6	6	NUM
inlawrev-18087	828	4	-	-	SYM
inlawrev-18087	828	5	8.1	8.1	NUM
inlawrev-18087	828	6	-	-	PUNCT
inlawrev-18087	828	7	5	5	NUM
inlawrev-18087	828	8	-	-	PUNCT
inlawrev-18087	828	9	3(a	3(a	NUM
inlawrev-18087	828	10	)	)	PUNCT
inlawrev-18087	828	11	(	(	PUNCT
inlawrev-18087	828	12	2013	2013	NUM
inlawrev-18087	828	13	)	)	PUNCT
inlawrev-18087	828	14	)	)	PUNCT
inlawrev-18087	828	15	.	.	PUNCT
inlawrev-18087	829	1	364	364	NUM
inlawrev-18087	829	2	.	.	PUNCT
inlawrev-18087	830	1	i	i	PRON
inlawrev-18087	830	2	d.	d.	PROPN
inlawrev-18087	830	3	at	at	ADP
inlawrev-18087	830	4	687	687	NUM
inlawrev-18087	830	5	-	-	SYM
inlawrev-18087	830	6	89	89	NUM
inlawrev-18087	830	7	.	.	PUNCT
inlawrev-18087	830	8	365	365	NUM
inlawrev-18087	830	9	.	.	PUNCT
inlawrev-18087	831	1	i	i	PRON
inlawrev-18087	831	2	d.	d.	PROPN
inlawrev-18087	831	3	at	at	ADP
inlawrev-18087	831	4	689	689	NUM
inlawrev-18087	831	5	.	.	PUNCT
inlawrev-18087	832	1	366	366	NUM
inlawrev-18087	832	2	.	.	PUNCT
inlawrev-18087	833	1	i	i	PRON
inlawrev-18087	833	2	d.	d.	PROPN
inlawrev-18087	833	3	at	at	ADP
inlawrev-18087	833	4	690	690	NUM
inlawrev-18087	833	5	.	.	PUNCT
inlawrev-18087	833	6	367	367	NUM
inlawrev-18087	833	7	.	.	PUNCT
inlawrev-18087	834	1	ind	ind	NOUN
inlawrev-18087	834	2	.	.	PUNCT
inlawrev-18087	835	1	dep’t	dep’t	NOUN
inlawrev-18087	835	2	of	of	ADP
inlawrev-18087	835	3	state	state	NOUN
inlawrev-18087	835	4	revenue	revenue	NOUN
inlawrev-18087	835	5	v.	v.	ADP
inlawrev-18087	835	6	garwood	garwood	PROPN
inlawrev-18087	835	7	,	,	PUNCT
inlawrev-18087	835	8	966	966	NUM
inlawrev-18087	835	9	n.e.2d	n.e.2d	NOUN
inlawrev-18087	835	10	1258	1258	NUM
inlawrev-18087	835	11	(	(	PUNCT
inlawrev-18087	835	12	ind	ind	NOUN
inlawrev-18087	835	13	.	.	PROPN
inlawrev-18087	835	14	2012	2012	NUM
inlawrev-18087	835	15	)	)	PUNCT
inlawrev-18087	835	16	.	.	PUNCT
inlawrev-18087	836	1	368	368	NUM
inlawrev-18087	836	2	.	.	PUNCT
inlawrev-18087	837	1	i	i	PRON
inlawrev-18087	837	2	d.	d.	PROPN
inlawrev-18087	837	3	369	369	NUM
inlawrev-18087	837	4	.	.	PUNCT
inlawrev-18087	838	1	i	i	PRON
inlawrev-18087	838	2	d.	d.	PROPN
inlawrev-18087	838	3	370	370	NUM
inlawrev-18087	838	4	.	.	PUNCT
inlawrev-18087	839	1	978	978	NUM
inlawrev-18087	839	2	n.e.2d	n.e.2d	NOUN
inlawrev-18087	839	3	761	761	NUM
inlawrev-18087	839	4	(	(	PUNCT
inlawrev-18087	839	5	ind	ind	NOUN
inlawrev-18087	839	6	.	.	PUNCT
inlawrev-18087	840	1	t.c	t.c	PROPN
inlawrev-18087	840	2	.	.	PROPN
inlawrev-18087	840	3	2012	2012	NUM
inlawrev-18087	840	4	)	)	PUNCT
inlawrev-18087	840	5	(	(	PUNCT
inlawrev-18087	840	6	table	table	NOUN
inlawrev-18087	840	7	)	)	PUNCT
inlawrev-18087	840	8	.	.	PUNCT
inlawrev-18087	841	1	371	371	NUM
inlawrev-18087	841	2	.	.	PUNCT
inlawrev-18087	842	1	i	i	PRON
inlawrev-18087	842	2	d.	d.	VERB
inlawrev-18087	842	3	at	at	ADP
inlawrev-18087	842	4	*	*	PROPN
inlawrev-18087	842	5	1	1	NUM
inlawrev-18087	842	6	.	.	SYM
inlawrev-18087	842	7	1264	1264	NUM
inlawrev-18087	842	8	indiana	indiana	PROPN
inlawrev-18087	842	9	law	law	PROPN
inlawrev-18087	842	10	review	review	NOUN
inlawrev-18087	843	1	[	[	X
inlawrev-18087	843	2	vol	vol	NOUN
inlawrev-18087	843	3	.	.	PUNCT
inlawrev-18087	844	1	46:1235	46:1235	NUM
inlawrev-18087	844	2	her	her	PRON
inlawrev-18087	844	3	income	income	NOUN
inlawrev-18087	844	4	tax	tax	NOUN
inlawrev-18087	844	5	liability.372	liability.372	PROPN
inlawrev-18087	844	6	ms	ms	PROPN
inlawrev-18087	844	7	.	.	PROPN
inlawrev-18087	844	8	gibson	gibson	PROPN
inlawrev-18087	844	9	contacted	contact	VERB
inlawrev-18087	844	10	the	the	DET
inlawrev-18087	844	11	department	department	NOUN
inlawrev-18087	844	12	“	"	PUNCT
inlawrev-18087	844	13	to	to	PART
inlawrev-18087	844	14	inquire	inquire	VERB
inlawrev-18087	844	15	about	about	ADP
inlawrev-18087	844	16	a	a	DET
inlawrev-18087	844	17	refund	refund	NOUN
inlawrev-18087	844	18	and	and	CCONJ
inlawrev-18087	844	19	was	be	AUX
inlawrev-18087	844	20	told	tell	VERB
inlawrev-18087	844	21	that	that	SCONJ
inlawrev-18087	844	22	[	[	X
inlawrev-18087	844	23	she	she	PRON
inlawrev-18087	844	24	]	]	X
inlawrev-18087	844	25	could	could	AUX
inlawrev-18087	844	26	file	file	VERB
inlawrev-18087	844	27	an	an	DET
inlawrev-18087	844	28	appeal	appeal	NOUN
inlawrev-18087	844	29	going	go	VERB
inlawrev-18087	844	30	back	back	ADV
inlawrev-18087	844	31	three	three	NUM
inlawrev-18087	844	32	years	year	NOUN
inlawrev-18087	844	33	.	.	PUNCT
inlawrev-18087	844	34	”373	”373	NOUN
inlawrev-18087	844	35	accordingly	accordingly	ADV
inlawrev-18087	844	36	,	,	PUNCT
inlawrev-18087	844	37	on	on	ADP
inlawrev-18087	844	38	april	april	PROPN
inlawrev-18087	844	39	26	26	NUM
inlawrev-18087	844	40	,	,	PUNCT
inlawrev-18087	844	41	2011	2011	NUM
inlawrev-18087	844	42	,	,	PUNCT
inlawrev-18087	844	43	ms	ms	PROPN
inlawrev-18087	844	44	.	.	PROPN
inlawrev-18087	844	45	gibson	gibson	PROPN
inlawrev-18087	844	46	filed	file	VERB
inlawrev-18087	844	47	three	three	NUM
inlawrev-18087	844	48	refund	refund	NOUN
inlawrev-18087	844	49	claims	claim	NOUN
inlawrev-18087	844	50	by	by	ADP
inlawrev-18087	844	51	filing	file	VERB
inlawrev-18087	844	52	amended	amend	VERB
inlawrev-18087	844	53	returns	return	NOUN
inlawrev-18087	844	54	for	for	ADP
inlawrev-18087	844	55	the	the	DET
inlawrev-18087	844	56	2007	2007	NUM
inlawrev-18087	844	57	through	through	ADP
inlawrev-18087	844	58	2009	2009	NUM
inlawrev-18087	844	59	tax	tax	NOUN
inlawrev-18087	844	60	years.374	years.374	PROPN
inlawrev-18087	844	61	the	the	DET
inlawrev-18087	844	62	department	department	NOUN
inlawrev-18087	844	63	granted	grant	VERB
inlawrev-18087	844	64	ms	ms	PROPN
inlawrev-18087	844	65	.	.	PROPN
inlawrev-18087	844	66	gibson	gibson	PROPN
inlawrev-18087	844	67	’s	’s	PART
inlawrev-18087	844	68	refund	refund	PROPN
inlawrev-18087	844	69	claims	claim	NOUN
inlawrev-18087	844	70	with	with	ADP
inlawrev-18087	844	71	respect	respect	NOUN
inlawrev-18087	844	72	to	to	ADP
inlawrev-18087	844	73	the	the	DET
inlawrev-18087	844	74	2008	2008	NUM
inlawrev-18087	844	75	and	and	CCONJ
inlawrev-18087	844	76	2009	2009	NUM
inlawrev-18087	844	77	tax	tax	NOUN
inlawrev-18087	844	78	years	year	NOUN
inlawrev-18087	844	79	but	but	CCONJ
inlawrev-18087	844	80	denied	deny	VERB
inlawrev-18087	844	81	her	her	PRON
inlawrev-18087	844	82	claim	claim	NOUN
inlawrev-18087	844	83	for	for	SCONJ
inlawrev-18087	844	84	the	the	DET
inlawrev-18087	844	85	2007	2007	NUM
inlawrev-18087	844	86	tax	tax	NOUN
inlawrev-18087	844	87	year.375	year.375	PROPN
inlawrev-18087	844	88	ms	ms	PROPN
inlawrev-18087	844	89	.	.	PROPN
inlawrev-18087	844	90	gibson	gibson	PROPN
inlawrev-18087	844	91	challenged	challenge	VERB
inlawrev-18087	844	92	the	the	DET
inlawrev-18087	844	93	denial	denial	NOUN
inlawrev-18087	844	94	and	and	CCONJ
inlawrev-18087	844	95	,	,	PUNCT
inlawrev-18087	844	96	after	after	ADP
inlawrev-18087	844	97	conducting	conduct	VERB
inlawrev-18087	844	98	a	a	DET
inlawrev-18087	844	99	hearing	hearing	NOUN
inlawrev-18087	844	100	,	,	PUNCT
inlawrev-18087	844	101	the	the	DET
inlawrev-18087	844	102	department	department	NOUN
inlawrev-18087	844	103	issued	issue	VERB
inlawrev-18087	844	104	a	a	DET
inlawrev-18087	844	105	final	final	ADJ
inlawrev-18087	844	106	order	order	NOUN
inlawrev-18087	844	107	denying	deny	VERB
inlawrev-18087	844	108	ms	ms	PROPN
inlawrev-18087	844	109	.	.	PROPN
inlawrev-18087	844	110	gibson	gibson	PROPN
inlawrev-18087	844	111	’s	’s	PART
inlawrev-18087	844	112	2007	2007	NUM
inlawrev-18087	844	113	refund	refund	NOUN
inlawrev-18087	844	114	claim	claim	NOUN
inlawrev-18087	844	115	“	"	PUNCT
inlawrev-18087	844	116	because	because	SCONJ
inlawrev-18087	844	117	it	it	PRON
inlawrev-18087	844	118	was	be	AUX
inlawrev-18087	844	119	untimely	untimely	ADV
inlawrev-18087	844	120	filed	file	VERB
inlawrev-18087	844	121	.	.	PUNCT
inlawrev-18087	844	122	”376	”376	PUNCT
inlawrev-18087	844	123	on	on	ADP
inlawrev-18087	844	124	april	april	PROPN
inlawrev-18087	844	125	10	10	NUM
inlawrev-18087	844	126	,	,	PUNCT
inlawrev-18087	844	127	2012	2012	NUM
inlawrev-18087	844	128	,	,	PUNCT
inlawrev-18087	844	129	ms	ms	PROPN
inlawrev-18087	844	130	.	.	PROPN
inlawrev-18087	844	131	gibson	gibson	PROPN
inlawrev-18087	844	132	appealed	appeal	VERB
inlawrev-18087	844	133	to	to	ADP
inlawrev-18087	844	134	the	the	DET
inlawrev-18087	844	135	tax	tax	NOUN
inlawrev-18087	844	136	court.377	court.377	NOUN
inlawrev-18087	844	137	the	the	DET
inlawrev-18087	844	138	department	department	NOUN
inlawrev-18087	844	139	subsequently	subsequently	ADV
inlawrev-18087	844	140	filed	file	VERB
inlawrev-18087	844	141	a	a	DET
inlawrev-18087	844	142	motion	motion	NOUN
inlawrev-18087	844	143	for	for	ADP
inlawrev-18087	844	144	summary	summary	NOUN
inlawrev-18087	844	145	judgment.378	judgment.378	NOUN
inlawrev-18087	844	146	the	the	DET
inlawrev-18087	844	147	department	department	NOUN
inlawrev-18087	844	148	asserted	assert	VERB
inlawrev-18087	844	149	its	its	PRON
inlawrev-18087	844	150	motion	motion	NOUN
inlawrev-18087	844	151	for	for	ADP
inlawrev-18087	844	152	summary	summary	NOUN
inlawrev-18087	844	153	judgment	judgment	NOUN
inlawrev-18087	844	154	should	should	AUX
inlawrev-18087	844	155	be	be	AUX
inlawrev-18087	844	156	granted	grant	VERB
inlawrev-18087	844	157	because	because	SCONJ
inlawrev-18087	844	158	ms	ms	PROPN
inlawrev-18087	844	159	.	.	PROPN
inlawrev-18087	844	160	gibson	gibson	PROPN
inlawrev-18087	844	161	’s	’s	PART
inlawrev-18087	844	162	2007	2007	NUM
inlawrev-18087	844	163	refund	refund	NOUN
inlawrev-18087	844	164	claim	claim	NOUN
inlawrev-18087	844	165	was	be	AUX
inlawrev-18087	844	166	“	"	PUNCT
inlawrev-18087	844	167	untimely	untimely	ADV
inlawrev-18087	844	168	filed	file	VERB
inlawrev-18087	844	169	pursuant	pursuant	ADV
inlawrev-18087	844	170	to	to	ADP
inlawrev-18087	844	171	indiana	indiana	PROPN
inlawrev-18087	844	172	code	code	PROPN
inlawrev-18087	844	173	section	section	NOUN
inlawrev-18087	844	174	6	6	NUM
inlawrev-18087	844	175	-	-	SYM
inlawrev-18087	844	176	8.1	8.1	NUM
inlawrev-18087	844	177	-	-	PUNCT
inlawrev-18087	844	178	9	9	NUM
inlawrev-18087	844	179	-	-	SYM
inlawrev-18087	844	180	1.”379	1.”379	NUM
inlawrev-18087	844	181	there	there	PRON
inlawrev-18087	844	182	was	be	VERB
inlawrev-18087	844	183	no	no	DET
inlawrev-18087	844	184	dispute	dispute	NOUN
inlawrev-18087	844	185	that	that	SCONJ
inlawrev-18087	844	186	ms	ms	PROPN
inlawrev-18087	844	187	.	.	PROPN
inlawrev-18087	844	188	gibson	gibson	PROPN
inlawrev-18087	844	189	’s	’s	PART
inlawrev-18087	844	190	2007	2007	NUM
inlawrev-18087	844	191	it-40	it-40	NOUN
inlawrev-18087	844	192	was	be	AUX
inlawrev-18087	844	193	filed	file	VERB
inlawrev-18087	844	194	eleven	eleven	NUM
inlawrev-18087	844	195	days	day	NOUN
inlawrev-18087	844	196	late.380	late.380	VERB
inlawrev-18087	844	197	however	however	ADV
inlawrev-18087	844	198	,	,	PUNCT
inlawrev-18087	844	199	ms	ms	PROPN
inlawrev-18087	844	200	.	.	PROPN
inlawrev-18087	844	201	gibson	gibson	PROPN
inlawrev-18087	844	202	argued	argue	VERB
inlawrev-18087	844	203	“	"	PUNCT
inlawrev-18087	844	204	principles	principle	NOUN
inlawrev-18087	844	205	of	of	ADP
inlawrev-18087	844	206	equity	equity	NOUN
inlawrev-18087	844	207	rather	rather	ADV
inlawrev-18087	844	208	than	than	ADP
inlawrev-18087	844	209	the	the	DET
inlawrev-18087	844	210	strict	strict	ADJ
inlawrev-18087	844	211	letter	letter	NOUN
inlawrev-18087	844	212	of	of	ADP
inlawrev-18087	844	213	the	the	DET
inlawrev-18087	844	214	law	law	NOUN
inlawrev-18087	844	215	”	"	PUNCT
inlawrev-18087	844	216	should	should	AUX
inlawrev-18087	844	217	be	be	AUX
inlawrev-18087	844	218	applied	apply	VERB
inlawrev-18087	844	219	because	because	SCONJ
inlawrev-18087	844	220	she	she	PRON
inlawrev-18087	844	221	simply	simply	ADV
inlawrev-18087	844	222	made	make	VERB
inlawrev-18087	844	223	“	"	PUNCT
inlawrev-18087	844	224	an	an	DET
inlawrev-18087	844	225	honest	honest	ADJ
inlawrev-18087	844	226	mistake	mistake	NOUN
inlawrev-18087	844	227	in	in	ADP
inlawrev-18087	844	228	attempting	attempt	VERB
inlawrev-18087	844	229	to	to	PART
inlawrev-18087	844	230	comply	comply	VERB
inlawrev-18087	844	231	with	with	ADP
inlawrev-18087	844	232	indiana	indiana	PROPN
inlawrev-18087	844	233	’s	’s	PART
inlawrev-18087	844	234	ever	ever	ADV
inlawrev-18087	844	235	-	-	PUNCT
inlawrev-18087	844	236	evolving	evolve	VERB
inlawrev-18087	844	237	tax	tax	NOUN
inlawrev-18087	844	238	laws	law	NOUN
inlawrev-18087	844	239	and	and	CCONJ
inlawrev-18087	844	240	that	that	SCONJ
inlawrev-18087	844	241	she	she	PRON
inlawrev-18087	844	242	should	should	AUX
inlawrev-18087	844	243	not	not	PART
inlawrev-18087	844	244	be	be	AUX
inlawrev-18087	844	245	penalized	penalize	VERB
inlawrev-18087	844	246	for	for	ADP
inlawrev-18087	844	247	that	that	DET
inlawrev-18087	844	248	mistake	mistake	NOUN
inlawrev-18087	844	249	.	.	PUNCT
inlawrev-18087	844	250	”381	”381	PUNCT
inlawrev-18087	845	1	while	while	SCONJ
inlawrev-18087	845	2	the	the	DET
inlawrev-18087	845	3	court	court	NOUN
inlawrev-18087	845	4	was	be	AUX
inlawrev-18087	845	5	sympathetic	sympathetic	ADJ
inlawrev-18087	845	6	to	to	ADP
inlawrev-18087	845	7	ms	ms	PROPN
inlawrev-18087	845	8	.	.	PROPN
inlawrev-18087	845	9	gibson	gibson	PROPN
inlawrev-18087	845	10	’s	’s	PART
inlawrev-18087	845	11	predicament	predicament	NOUN
inlawrev-18087	845	12	,	,	PUNCT
inlawrev-18087	845	13	the	the	DET
inlawrev-18087	845	14	court	court	NOUN
inlawrev-18087	845	15	stated	state	VERB
inlawrev-18087	845	16	that	that	SCONJ
inlawrev-18087	845	17	it	it	PRON
inlawrev-18087	845	18	“	"	PUNCT
inlawrev-18087	845	19	must	must	AUX
inlawrev-18087	845	20	apply	apply	VERB
inlawrev-18087	845	21	the	the	DET
inlawrev-18087	845	22	laws	law	NOUN
inlawrev-18087	845	23	as	as	SCONJ
inlawrev-18087	845	24	they	they	PRON
inlawrev-18087	845	25	are	be	AUX
inlawrev-18087	845	26	written	write	VERB
inlawrev-18087	845	27	.	.	PUNCT
inlawrev-18087	845	28	”382	”382	PUNCT
inlawrev-18087	846	1	therefore	therefore	ADV
inlawrev-18087	846	2	,	,	PUNCT
inlawrev-18087	846	3	the	the	DET
inlawrev-18087	846	4	court	court	NOUN
inlawrev-18087	846	5	affirmed	affirm	VERB
inlawrev-18087	846	6	the	the	DET
inlawrev-18087	846	7	department	department	NOUN
inlawrev-18087	846	8	’s	’s	PART
inlawrev-18087	846	9	denial	denial	NOUN
inlawrev-18087	846	10	of	of	ADP
inlawrev-18087	846	11	the	the	DET
inlawrev-18087	846	12	2007	2007	NUM
inlawrev-18087	846	13	refund	refund	NOUN
inlawrev-18087	846	14	claim	claim	NOUN
inlawrev-18087	846	15	and	and	CCONJ
inlawrev-18087	846	16	granted	grant	VERB
inlawrev-18087	846	17	summary	summary	NOUN
inlawrev-18087	846	18	judgment	judgment	NOUN
inlawrev-18087	846	19	to	to	ADP
inlawrev-18087	846	20	the	the	DET
inlawrev-18087	846	21	department	department	NOUN
inlawrev-18087	846	22	because	because	SCONJ
inlawrev-18087	846	23	ms	ms	PROPN
inlawrev-18087	846	24	.	.	PROPN
inlawrev-18087	846	25	gibson	gibson	PROPN
inlawrev-18087	846	26	had	have	AUX
inlawrev-18087	846	27	“	"	PUNCT
inlawrev-18087	846	28	not	not	PART
inlawrev-18087	846	29	shown	show	VERB
inlawrev-18087	846	30	that	that	SCONJ
inlawrev-18087	846	31	the	the	DET
inlawrev-18087	846	32	refund	refund	NOUN
inlawrev-18087	846	33	claim	claim	NOUN
inlawrev-18087	846	34	was	be	AUX
inlawrev-18087	846	35	timely	timely	ADV
inlawrev-18087	846	36	filed	file	VERB
inlawrev-18087	846	37	or	or	CCONJ
inlawrev-18087	846	38	that	that	SCONJ
inlawrev-18087	846	39	her	her	PRON
inlawrev-18087	846	40	delayed	delay	VERB
inlawrev-18087	846	41	filing	filing	NOUN
inlawrev-18087	846	42	was	be	AUX
inlawrev-18087	846	43	excusable	excusable	ADJ
inlawrev-18087	846	44	.	.	PUNCT
inlawrev-18087	846	45	”383	”383	PROPN
inlawrev-18087	846	46	e.	e.	PROPN
inlawrev-18087	846	47	corporate	corporate	PROPN
inlawrev-18087	846	48	income	income	NOUN
inlawrev-18087	846	49	tax	tax	NOUN
inlawrev-18087	846	50	1	1	NUM
inlawrev-18087	846	51	.	.	PUNCT
inlawrev-18087	846	52	wireless	wireless	ADJ
inlawrev-18087	846	53	advocates	advocate	NOUN
inlawrev-18087	846	54	,	,	PUNCT
inlawrev-18087	846	55	llc	llc	PROPN
inlawrev-18087	846	56	v.	v.	PROPN
inlawrev-18087	846	57	indiana	indiana	PROPN
inlawrev-18087	846	58	department	department	PROPN
inlawrev-18087	846	59	of	of	ADP
inlawrev-18087	846	60	state	state	PROPN
inlawrev-18087	846	61	revenue.384	revenue.384	PROPN
inlawrev-18087	846	62	—	—	PUNCT
inlawrev-18087	846	63	wireless	wireless	ADJ
inlawrev-18087	846	64	advocates	advocate	NOUN
inlawrev-18087	846	65	,	,	PUNCT
inlawrev-18087	846	66	llc	llc	PROPN
inlawrev-18087	846	67	(	(	PUNCT
inlawrev-18087	846	68	“	"	PUNCT
inlawrev-18087	846	69	wireless	wireless	ADJ
inlawrev-18087	846	70	advocates	advocate	NOUN
inlawrev-18087	846	71	”	"	PUNCT
inlawrev-18087	846	72	)	)	PUNCT
inlawrev-18087	846	73	filed	file	VERB
inlawrev-18087	846	74	an	an	DET
inlawrev-18087	846	75	income	income	NOUN
inlawrev-18087	846	76	tax	tax	NOUN
inlawrev-18087	846	77	refund	refund	NOUN
inlawrev-18087	846	78	claim	claim	NOUN
inlawrev-18087	846	79	for	for	ADP
inlawrev-18087	846	80	the	the	DET
inlawrev-18087	846	81	2006	2006	NUM
inlawrev-18087	846	82	tax	tax	NOUN
inlawrev-18087	846	83	year	year	NOUN
inlawrev-18087	846	84	of	of	ADP
inlawrev-18087	846	85	$	$	SYM
inlawrev-18087	846	86	6465	6465	NUM
inlawrev-18087	846	87	with	with	ADP
inlawrev-18087	846	88	the	the	DET
inlawrev-18087	846	89	department	department	NOUN
inlawrev-18087	846	90	,	,	PUNCT
inlawrev-18087	846	91	which	which	PRON
inlawrev-18087	846	92	the	the	DET
inlawrev-18087	846	93	department	department	NOUN
inlawrev-18087	846	94	subsequently	subsequently	ADV
inlawrev-18087	846	95	denied.385	denied.385	VERB
inlawrev-18087	846	96	on	on	ADP
inlawrev-18087	846	97	september	september	PROPN
inlawrev-18087	846	98	26	26	NUM
inlawrev-18087	846	99	,	,	PUNCT
inlawrev-18087	846	100	2011	2011	NUM
inlawrev-18087	846	101	,	,	PUNCT
inlawrev-18087	846	102	wireless	wireless	ADJ
inlawrev-18087	846	103	advocates	advocate	NOUN
inlawrev-18087	846	104	filed	file	VERB
inlawrev-18087	846	105	a	a	DET
inlawrev-18087	846	106	notice	notice	NOUN
inlawrev-18087	846	107	of	of	ADP
inlawrev-18087	846	108	appearance	appearance	NOUN
inlawrev-18087	846	109	and	and	CCONJ
inlawrev-18087	846	110	verified	verified	ADJ
inlawrev-18087	846	111	petition	petition	NOUN
inlawrev-18087	846	112	for	for	ADP
inlawrev-18087	846	113	judicial	judicial	ADJ
inlawrev-18087	846	114	review	review	NOUN
inlawrev-18087	846	115	in	in	ADP
inlawrev-18087	846	116	the	the	DET
inlawrev-18087	846	117	tax	tax	NOUN
inlawrev-18087	846	118	court	court	NOUN
inlawrev-18087	846	119	“	"	PUNCT
inlawrev-18087	846	120	to	to	PART
inlawrev-18087	846	121	which	which	PRON
inlawrev-18087	846	122	it	it	PRON
inlawrev-18087	846	123	attached	attach	VERB
inlawrev-18087	846	124	a	a	DET
inlawrev-18087	846	125	three	three	NUM
inlawrev-18087	846	126	-	-	PUNCT
inlawrev-18087	846	127	page	page	NOUN
inlawrev-18087	846	128	letter	letter	NOUN
inlawrev-18087	846	129	,	,	PUNCT
inlawrev-18087	846	130	the	the	DET
inlawrev-18087	846	131	department	department	NOUN
inlawrev-18087	846	132	’s	’s	PART
inlawrev-18087	846	133	order	order	NOUN
inlawrev-18087	846	134	denying	deny	VERB
inlawrev-18087	846	135	its	its	PRON
inlawrev-18087	846	136	refund	refund	NOUN
inlawrev-18087	846	137	claim	claim	NOUN
inlawrev-18087	846	138	,	,	PUNCT
inlawrev-18087	846	139	a	a	DET
inlawrev-18087	846	140	postal	postal	ADJ
inlawrev-18087	846	141	receipt	receipt	NOUN
inlawrev-18087	846	142	,	,	PUNCT
inlawrev-18087	846	143	a	a	DET
inlawrev-18087	846	144	certified	certify	VERB
inlawrev-18087	846	145	mail	mail	NOUN
inlawrev-18087	846	146	receipt	receipt	NOUN
inlawrev-18087	846	147	,	,	PUNCT
inlawrev-18087	846	148	and	and	CCONJ
inlawrev-18087	846	149	the	the	DET
inlawrev-18087	846	150	power	power	NOUN
inlawrev-18087	846	151	of	of	ADP
inlawrev-18087	846	152	372	372	NUM
inlawrev-18087	846	153	.	.	PUNCT
inlawrev-18087	847	1	i	i	PRON
inlawrev-18087	847	2	d.	d.	PROPN
inlawrev-18087	847	3	373	373	NUM
inlawrev-18087	847	4	.	.	PUNCT
inlawrev-18087	848	1	i	i	PRON
inlawrev-18087	848	2	d.	d.	PROPN
inlawrev-18087	848	3	(	(	PUNCT
inlawrev-18087	848	4	alteration	alteration	NOUN
inlawrev-18087	848	5	in	in	ADP
inlawrev-18087	848	6	original	original	ADJ
inlawrev-18087	848	7	)	)	PUNCT
inlawrev-18087	848	8	(	(	PUNCT
inlawrev-18087	848	9	internal	internal	ADJ
inlawrev-18087	848	10	quotation	quotation	NOUN
inlawrev-18087	848	11	marks	mark	NOUN
inlawrev-18087	848	12	omitted	omit	VERB
inlawrev-18087	848	13	)	)	PUNCT
inlawrev-18087	848	14	.	.	PUNCT
inlawrev-18087	849	1	374	374	NUM
inlawrev-18087	849	2	.	.	PUNCT
inlawrev-18087	850	1	i	i	PRON
inlawrev-18087	850	2	d.	d.	PROPN
inlawrev-18087	850	3	375	375	NUM
inlawrev-18087	850	4	.	.	PUNCT
inlawrev-18087	851	1	i	i	PRON
inlawrev-18087	851	2	d.	d.	PROPN
inlawrev-18087	851	3	376	376	NUM
inlawrev-18087	851	4	.	.	PUNCT
inlawrev-18087	852	1	i	i	PRON
inlawrev-18087	852	2	d.	d.	PROPN
inlawrev-18087	852	3	377	377	NUM
inlawrev-18087	852	4	.	.	PUNCT
inlawrev-18087	853	1	i	i	PRON
inlawrev-18087	853	2	d.	d.	PROPN
inlawrev-18087	853	3	378	378	NUM
inlawrev-18087	853	4	.	.	PUNCT
inlawrev-18087	854	1	i	i	PRON
inlawrev-18087	854	2	d.	d.	PROPN
inlawrev-18087	854	3	379	379	NUM
inlawrev-18087	854	4	.	.	PUNCT
inlawrev-18087	855	1	i	i	PRON
inlawrev-18087	855	2	d.	d.	PROPN
inlawrev-18087	855	3	(	(	PUNCT
inlawrev-18087	855	4	citing	cite	VERB
inlawrev-18087	855	5	ind	ind	NOUN
inlawrev-18087	855	6	.	.	PUNCT
inlawrev-18087	856	1	code	code	PROPN
inlawrev-18087	856	2	§	§	PROPN
inlawrev-18087	856	3	6	6	NUM
inlawrev-18087	856	4	-	-	SYM
inlawrev-18087	856	5	8.1	8.1	NUM
inlawrev-18087	856	6	-	-	PUNCT
inlawrev-18087	856	7	9	9	NUM
inlawrev-18087	856	8	-	-	SYM
inlawrev-18087	856	9	1	1	NUM
inlawrev-18087	856	10	(	(	PUNCT
inlawrev-18087	856	11	2013	2013	NUM
inlawrev-18087	856	12	)	)	PUNCT
inlawrev-18087	856	13	)	)	PUNCT
inlawrev-18087	856	14	.	.	PUNCT
inlawrev-18087	857	1	380	380	NUM
inlawrev-18087	857	2	.	.	PUNCT
inlawrev-18087	858	1	i	i	PRON
inlawrev-18087	858	2	d.	d.	VERB
inlawrev-18087	858	3	at	at	ADP
inlawrev-18087	858	4	*	*	PROPN
inlawrev-18087	858	5	2	2	NUM
inlawrev-18087	858	6	.	.	NUM
inlawrev-18087	858	7	381	381	NUM
inlawrev-18087	858	8	.	.	PUNCT
inlawrev-18087	859	1	i	i	PRON
inlawrev-18087	859	2	d.	d.	VERB
inlawrev-18087	859	3	at	at	ADP
inlawrev-18087	859	4	*	*	PROPN
inlawrev-18087	859	5	1	1	NUM
inlawrev-18087	859	6	.	.	PUNCT
inlawrev-18087	859	7	382	382	NUM
inlawrev-18087	859	8	.	.	PUNCT
inlawrev-18087	860	1	i	i	PRON
inlawrev-18087	860	2	d.	d.	VERB
inlawrev-18087	860	3	at	at	ADP
inlawrev-18087	860	4	*	*	PROPN
inlawrev-18087	860	5	2	2	NUM
inlawrev-18087	860	6	.	.	NOUN
inlawrev-18087	860	7	383	383	NUM
inlawrev-18087	860	8	.	.	PUNCT
inlawrev-18087	861	1	i	i	PRON
inlawrev-18087	861	2	d.	d.	PROPN
inlawrev-18087	861	3	384	384	NUM
inlawrev-18087	861	4	.	.	PUNCT
inlawrev-18087	862	1	973	973	NUM
inlawrev-18087	862	2	n.e.2d	n.e.2d	NOUN
inlawrev-18087	862	3	111	111	NUM
inlawrev-18087	862	4	(	(	PUNCT
inlawrev-18087	862	5	ind	ind	NOUN
inlawrev-18087	862	6	.	.	PUNCT
inlawrev-18087	863	1	t.c	t.c	PROPN
inlawrev-18087	863	2	.	.	PROPN
inlawrev-18087	863	3	2012	2012	NUM
inlawrev-18087	863	4	)	)	PUNCT
inlawrev-18087	863	5	.	.	PUNCT
inlawrev-18087	864	1	385	385	NUM
inlawrev-18087	864	2	.	.	PUNCT
inlawrev-18087	865	1	i	i	PRON
inlawrev-18087	865	2	d.	d.	PROPN
inlawrev-18087	865	3	at	at	ADP
inlawrev-18087	865	4	111	111	NUM
inlawrev-18087	865	5	.	.	PUNCT
inlawrev-18087	866	1	2013	2013	NUM
inlawrev-18087	866	2	]	]	PUNCT
inlawrev-18087	866	3	taxation	taxation	NOUN
inlawrev-18087	866	4	1265	1265	NUM
inlawrev-18087	866	5	attorney	attorney	NOUN
inlawrev-18087	866	6	it	it	PRON
inlawrev-18087	866	7	executed	execute	VERB
inlawrev-18087	866	8	for	for	ADP
inlawrev-18087	866	9	the	the	DET
inlawrev-18087	866	10	administrative	administrative	ADJ
inlawrev-18087	866	11	proceedings	proceeding	NOUN
inlawrev-18087	866	12	.	.	PUNCT
inlawrev-18087	867	1	”386	”386	PUNCT
inlawrev-18087	868	1	the	the	DET
inlawrev-18087	868	2	vice	vice	NOUN
inlawrev-18087	868	3	-	-	NOUN
inlawrev-18087	868	4	president	president	NOUN
inlawrev-18087	868	5	of	of	ADP
inlawrev-18087	868	6	wireless	wireless	ADJ
inlawrev-18087	868	7	advocates	advocate	NOUN
inlawrev-18087	868	8	signed	sign	VERB
inlawrev-18087	868	9	the	the	DET
inlawrev-18087	868	10	verified	verified	ADJ
inlawrev-18087	868	11	petition	petition	NOUN
inlawrev-18087	868	12	and	and	CCONJ
inlawrev-18087	868	13	notice	notice	NOUN
inlawrev-18087	868	14	of	of	ADP
inlawrev-18087	868	15	appearance.387	appearance.387	PROPN
inlawrev-18087	868	16	the	the	DET
inlawrev-18087	868	17	department	department	NOUN
inlawrev-18087	868	18	filed	file	VERB
inlawrev-18087	868	19	a	a	DET
inlawrev-18087	868	20	motion	motion	NOUN
inlawrev-18087	868	21	to	to	PART
inlawrev-18087	868	22	dismiss	dismiss	VERB
inlawrev-18087	868	23	for	for	ADP
inlawrev-18087	868	24	failure	failure	NOUN
inlawrev-18087	868	25	to	to	PART
inlawrev-18087	868	26	state	state	VERB
inlawrev-18087	868	27	a	a	DET
inlawrev-18087	868	28	claim	claim	NOUN
inlawrev-18087	868	29	upon	upon	SCONJ
inlawrev-18087	868	30	which	which	DET
inlawrev-18087	868	31	relief	relief	NOUN
inlawrev-18087	868	32	may	may	AUX
inlawrev-18087	868	33	be	be	AUX
inlawrev-18087	868	34	granted.388	granted.388	PROPN
inlawrev-18087	868	35	indiana	indiana	PROPN
inlawrev-18087	868	36	does	do	AUX
inlawrev-18087	868	37	not	not	PART
inlawrev-18087	868	38	require	require	VERB
inlawrev-18087	868	39	limited	limited	ADJ
inlawrev-18087	868	40	liability	liability	NOUN
inlawrev-18087	868	41	companies	company	NOUN
inlawrev-18087	868	42	,	,	PUNCT
inlawrev-18087	868	43	unlike	unlike	ADP
inlawrev-18087	868	44	corporations	corporation	NOUN
inlawrev-18087	868	45	,	,	PUNCT
inlawrev-18087	868	46	to	to	PART
inlawrev-18087	868	47	be	be	AUX
inlawrev-18087	868	48	represented	represent	VERB
inlawrev-18087	868	49	by	by	ADP
inlawrev-18087	868	50	counsel	counsel	NOUN
inlawrev-18087	868	51	in	in	ADP
inlawrev-18087	868	52	court.389	court.389	NOUN
inlawrev-18087	868	53	accordingly	accordingly	ADV
inlawrev-18087	868	54	,	,	PUNCT
inlawrev-18087	868	55	the	the	DET
inlawrev-18087	868	56	department	department	NOUN
inlawrev-18087	868	57	encouraged	encourage	VERB
inlawrev-18087	868	58	the	the	DET
inlawrev-18087	868	59	tax	tax	NOUN
inlawrev-18087	868	60	court	court	NOUN
inlawrev-18087	868	61	to	to	PART
inlawrev-18087	868	62	create	create	VERB
inlawrev-18087	868	63	a	a	DET
inlawrev-18087	868	64	rule	rule	NOUN
inlawrev-18087	868	65	as	as	ADP
inlawrev-18087	868	66	a	a	DET
inlawrev-18087	868	67	matter	matter	NOUN
inlawrev-18087	868	68	of	of	ADP
inlawrev-18087	868	69	first	first	ADJ
inlawrev-18087	868	70	impression	impression	NOUN
inlawrev-18087	868	71	that	that	PRON
inlawrev-18087	868	72	would	would	AUX
inlawrev-18087	868	73	require	require	VERB
inlawrev-18087	868	74	a	a	DET
inlawrev-18087	868	75	limited	limited	ADJ
inlawrev-18087	868	76	liability	liability	NOUN
inlawrev-18087	868	77	company	company	NOUN
inlawrev-18087	868	78	to	to	PART
inlawrev-18087	868	79	be	be	AUX
inlawrev-18087	868	80	represented	represent	VERB
inlawrev-18087	868	81	by	by	ADP
inlawrev-18087	868	82	counsel	counsel	NOUN
inlawrev-18087	868	83	in	in	ADP
inlawrev-18087	868	84	court.390	court.390	PROPN
inlawrev-18087	868	85	correspondingly	correspondingly	ADV
inlawrev-18087	868	86	,	,	PUNCT
inlawrev-18087	868	87	the	the	DET
inlawrev-18087	868	88	department	department	NOUN
inlawrev-18087	868	89	asked	ask	VERB
inlawrev-18087	868	90	the	the	DET
inlawrev-18087	868	91	tax	tax	NOUN
inlawrev-18087	868	92	court	court	NOUN
inlawrev-18087	868	93	to	to	PART
inlawrev-18087	868	94	dismiss	dismiss	VERB
inlawrev-18087	868	95	the	the	DET
inlawrev-18087	868	96	case	case	NOUN
inlawrev-18087	868	97	because	because	SCONJ
inlawrev-18087	868	98	wireless	wireless	ADJ
inlawrev-18087	868	99	advocates	advocate	NOUN
inlawrev-18087	868	100	,	,	PUNCT
inlawrev-18087	868	101	as	as	ADP
inlawrev-18087	868	102	a	a	DET
inlawrev-18087	868	103	limited	limited	ADJ
inlawrev-18087	868	104	liability	liability	NOUN
inlawrev-18087	868	105	company	company	NOUN
inlawrev-18087	868	106	,	,	PUNCT
inlawrev-18087	868	107	could	could	AUX
inlawrev-18087	868	108	not	not	PART
inlawrev-18087	868	109	initiate	initiate	VERB
inlawrev-18087	868	110	an	an	DET
inlawrev-18087	868	111	appeal	appeal	NOUN
inlawrev-18087	868	112	itself.391	itself.391	NUM
inlawrev-18087	868	113	the	the	DET
inlawrev-18087	868	114	tax	tax	NOUN
inlawrev-18087	868	115	court	court	NOUN
inlawrev-18087	868	116	refused	refuse	VERB
inlawrev-18087	868	117	“	"	PUNCT
inlawrev-18087	868	118	to	to	PART
inlawrev-18087	868	119	invent	invent	VERB
inlawrev-18087	868	120	such	such	DET
inlawrev-18087	868	121	a	a	DET
inlawrev-18087	868	122	rule	rule	NOUN
inlawrev-18087	868	123	where	where	SCONJ
inlawrev-18087	868	124	one	one	PRON
inlawrev-18087	868	125	does	do	AUX
inlawrev-18087	868	126	not	not	PART
inlawrev-18087	868	127	currently	currently	ADV
inlawrev-18087	868	128	exist	exist	VERB
inlawrev-18087	868	129	.	.	PUNCT
inlawrev-18087	868	130	”392	”392	VERB
inlawrev-18087	868	131	the	the	DET
inlawrev-18087	868	132	tax	tax	NOUN
inlawrev-18087	868	133	court	court	NOUN
inlawrev-18087	868	134	recognized	recognize	VERB
inlawrev-18087	868	135	that	that	SCONJ
inlawrev-18087	868	136	when	when	SCONJ
inlawrev-18087	868	137	a	a	DET
inlawrev-18087	868	138	corporation	corporation	NOUN
inlawrev-18087	868	139	represents	represent	VERB
inlawrev-18087	868	140	itself	itself	PRON
inlawrev-18087	868	141	pro	pro	X
inlawrev-18087	868	142	se	se	ADV
inlawrev-18087	868	143	and	and	CCONJ
inlawrev-18087	868	144	its	its	PRON
inlawrev-18087	868	145	opponent	opponent	NOUN
inlawrev-18087	868	146	contests	contest	VERB
inlawrev-18087	868	147	such	such	ADJ
inlawrev-18087	868	148	representation	representation	NOUN
inlawrev-18087	868	149	,	,	PUNCT
inlawrev-18087	868	150	“	"	PUNCT
inlawrev-18087	868	151	indiana	indiana	NOUN
inlawrev-18087	868	152	courts	court	NOUN
inlawrev-18087	868	153	generally	generally	ADV
inlawrev-18087	868	154	have	have	AUX
inlawrev-18087	868	155	given	give	VERB
inlawrev-18087	868	156	the	the	DET
inlawrev-18087	868	157	corporation	corporation	NOUN
inlawrev-18087	868	158	an	an	DET
inlawrev-18087	868	159	opportunity	opportunity	NOUN
inlawrev-18087	868	160	to	to	PART
inlawrev-18087	868	161	retain	retain	VERB
inlawrev-18087	868	162	counsel	counsel	NOUN
inlawrev-18087	868	163	,	,	PUNCT
inlawrev-18087	868	164	which	which	PRON
inlawrev-18087	868	165	the	the	DET
inlawrev-18087	868	166	corporation	corporation	NOUN
inlawrev-18087	868	167	must	must	AUX
inlawrev-18087	868	168	refuse	refuse	VERB
inlawrev-18087	868	169	before	before	ADP
inlawrev-18087	868	170	dismissing	dismiss	VERB
inlawrev-18087	868	171	the	the	DET
inlawrev-18087	868	172	action	action	NOUN
inlawrev-18087	868	173	.	.	PUNCT
inlawrev-18087	868	174	”393	”393	PUNCT
inlawrev-18087	869	1	therefore	therefore	ADV
inlawrev-18087	869	2	,	,	PUNCT
inlawrev-18087	869	3	the	the	DET
inlawrev-18087	869	4	tax	tax	NOUN
inlawrev-18087	869	5	court	court	NOUN
inlawrev-18087	869	6	denied	deny	VERB
inlawrev-18087	869	7	the	the	DET
inlawrev-18087	869	8	department	department	NOUN
inlawrev-18087	869	9	’s	’s	PART
inlawrev-18087	869	10	motion	motion	NOUN
inlawrev-18087	869	11	to	to	ADP
inlawrev-18087	869	12	dismiss.394	dismiss.394	NOUN
inlawrev-18087	869	13	2	2	NUM
inlawrev-18087	869	14	.	.	PUNCT
inlawrev-18087	869	15	indiana	indiana	PROPN
inlawrev-18087	869	16	department	department	PROPN
inlawrev-18087	869	17	of	of	ADP
inlawrev-18087	869	18	state	state	PROPN
inlawrev-18087	869	19	revenue	revenue	PROPN
inlawrev-18087	869	20	v.	v.	ADP
inlawrev-18087	869	21	miller	miller	PROPN
inlawrev-18087	869	22	brewing	brewing	PROPN
inlawrev-18087	869	23	co.395	co.395	PROPN
inlawrev-18087	869	24	—	—	PUNCT
inlawrev-18087	869	25	the	the	DET
inlawrev-18087	869	26	issue	issue	NOUN
inlawrev-18087	869	27	before	before	ADP
inlawrev-18087	869	28	the	the	DET
inlawrev-18087	869	29	indiana	indiana	PROPN
inlawrev-18087	869	30	supreme	supreme	PROPN
inlawrev-18087	869	31	court	court	PROPN
inlawrev-18087	869	32	concerned	concern	VERB
inlawrev-18087	869	33	miller	miller	PROPN
inlawrev-18087	869	34	brewing	brewing	NOUN
inlawrev-18087	869	35	company	company	NOUN
inlawrev-18087	869	36	’s	’s	PART
inlawrev-18087	869	37	(	(	PUNCT
inlawrev-18087	869	38	“	"	PUNCT
inlawrev-18087	869	39	miller	miller	PROPN
inlawrev-18087	869	40	”	"	PUNCT
inlawrev-18087	869	41	)	)	PUNCT
inlawrev-18087	869	42	indiana	indiana	PROPN
inlawrev-18087	869	43	adjusted	adjust	VERB
inlawrev-18087	869	44	gross	gross	ADJ
inlawrev-18087	869	45	income	income	NOUN
inlawrev-18087	869	46	tax	tax	NOUN
inlawrev-18087	869	47	liability	liability	NOUN
inlawrev-18087	869	48	,	,	PUNCT
inlawrev-18087	869	49	specifically	specifically	ADV
inlawrev-18087	869	50	whether	whether	SCONJ
inlawrev-18087	869	51	miller	miller	PROPN
inlawrev-18087	869	52	owed	owe	VERB
inlawrev-18087	869	53	tax	tax	NOUN
inlawrev-18087	869	54	on	on	ADP
inlawrev-18087	869	55	certain	certain	ADJ
inlawrev-18087	869	56	sales	sale	NOUN
inlawrev-18087	869	57	to	to	ADP
inlawrev-18087	869	58	indiana	indiana	PROPN
inlawrev-18087	869	59	customers.396	customers.396	PROPN
inlawrev-18087	869	60	miller	miller	PROPN
inlawrev-18087	869	61	is	be	AUX
inlawrev-18087	869	62	a	a	DET
inlawrev-18087	869	63	wisconsin	wisconsin	NOUN
inlawrev-18087	869	64	company	company	NOUN
inlawrev-18087	869	65	that	that	PRON
inlawrev-18087	869	66	manufactures	manufacture	VERB
inlawrev-18087	869	67	and	and	CCONJ
inlawrev-18087	869	68	sells	sell	VERB
inlawrev-18087	869	69	malt	malt	NOUN
inlawrev-18087	869	70	beverages	beverage	NOUN
inlawrev-18087	869	71	to	to	ADP
inlawrev-18087	869	72	customers	customer	NOUN
inlawrev-18087	869	73	throughout	throughout	ADP
inlawrev-18087	869	74	the	the	DET
inlawrev-18087	869	75	country	country	NOUN
inlawrev-18087	869	76	,	,	PUNCT
inlawrev-18087	869	77	including	include	VERB
inlawrev-18087	869	78	customers	customer	NOUN
inlawrev-18087	869	79	in	in	ADP
inlawrev-18087	869	80	indiana.397	indiana.397	PROPN
inlawrev-18087	869	81	indiana	indiana	PROPN
inlawrev-18087	869	82	distributors	distributor	NOUN
inlawrev-18087	869	83	submitted	submit	VERB
inlawrev-18087	869	84	their	their	PRON
inlawrev-18087	869	85	purchase	purchase	NOUN
inlawrev-18087	869	86	orders	order	NOUN
inlawrev-18087	869	87	to	to	ADP
inlawrev-18087	869	88	miller	miller	PROPN
inlawrev-18087	869	89	’s	’s	PART
inlawrev-18087	869	90	headquarters	headquarters	NOUN
inlawrev-18087	869	91	in	in	ADP
inlawrev-18087	869	92	milwaukee	milwaukee	PROPN
inlawrev-18087	869	93	,	,	PUNCT
inlawrev-18087	869	94	wisconsin	wisconsin	PROPN
inlawrev-18087	869	95	,	,	PUNCT
inlawrev-18087	869	96	and	and	CCONJ
inlawrev-18087	869	97	miller	miller	PROPN
inlawrev-18087	869	98	then	then	ADV
inlawrev-18087	869	99	produced	produce	VERB
inlawrev-18087	869	100	and	and	CCONJ
inlawrev-18087	869	101	prepared	prepare	VERB
inlawrev-18087	869	102	the	the	DET
inlawrev-18087	869	103	order	order	NOUN
inlawrev-18087	869	104	for	for	ADP
inlawrev-18087	869	105	transport.398	transport.398	NUM
inlawrev-18087	869	106	the	the	DET
inlawrev-18087	869	107	distributor	distributor	NOUN
inlawrev-18087	869	108	could	could	AUX
inlawrev-18087	869	109	then	then	ADV
inlawrev-18087	869	110	choose	choose	VERB
inlawrev-18087	869	111	one	one	NUM
inlawrev-18087	869	112	of	of	ADP
inlawrev-18087	869	113	three	three	NUM
inlawrev-18087	869	114	transportation	transportation	NOUN
inlawrev-18087	869	115	options	option	NOUN
inlawrev-18087	869	116	to	to	PART
inlawrev-18087	869	117	move	move	VERB
inlawrev-18087	869	118	the	the	DET
inlawrev-18087	869	119	products	product	NOUN
inlawrev-18087	869	120	to	to	ADP
inlawrev-18087	869	121	indiana	indiana	PROPN
inlawrev-18087	869	122	:	:	PUNCT
inlawrev-18087	869	123	it	it	PRON
inlawrev-18087	869	124	could	could	AUX
inlawrev-18087	869	125	(	(	PUNCT
inlawrev-18087	869	126	1	1	X
inlawrev-18087	869	127	)	)	PUNCT
inlawrev-18087	869	128	“	"	PUNCT
inlawrev-18087	869	129	pick	pick	VERB
inlawrev-18087	869	130	up	up	ADP
inlawrev-18087	869	131	the	the	DET
inlawrev-18087	869	132	products	product	NOUN
inlawrev-18087	869	133	from	from	ADP
inlawrev-18087	869	134	the	the	DET
inlawrev-18087	869	135	ohio	ohio	PROPN
inlawrev-18087	869	136	brewery	brewery	NOUN
inlawrev-18087	869	137	and	and	CCONJ
inlawrev-18087	869	138	bring	bring	VERB
inlawrev-18087	869	139	them	they	PRON
inlawrev-18087	869	140	back	back	ADV
inlawrev-18087	869	141	to	to	ADP
inlawrev-18087	869	142	indiana	indiana	PROPN
inlawrev-18087	869	143	itself	itself	PRON
inlawrev-18087	869	144	,	,	PUNCT
inlawrev-18087	869	145	”	"	PUNCT
inlawrev-18087	869	146	(	(	PUNCT
inlawrev-18087	869	147	2	2	X
inlawrev-18087	869	148	)	)	PUNCT
inlawrev-18087	869	149	“	"	PUNCT
inlawrev-18087	869	150	hire	hire	VERB
inlawrev-18087	869	151	a	a	DET
inlawrev-18087	869	152	third	third	ADJ
inlawrev-18087	869	153	-	-	PUNCT
inlawrev-18087	869	154	party	party	NOUN
inlawrev-18087	869	155	common	common	ADJ
inlawrev-18087	869	156	carrier	carrier	NOUN
inlawrev-18087	869	157	to	to	PART
inlawrev-18087	869	158	pick	pick	VERB
inlawrev-18087	869	159	up	up	ADP
inlawrev-18087	869	160	the	the	DET
inlawrev-18087	869	161	products	product	NOUN
inlawrev-18087	869	162	and	and	CCONJ
inlawrev-18087	869	163	deliver	deliver	VERB
inlawrev-18087	869	164	them	they	PRON
inlawrev-18087	869	165	to	to	ADP
inlawrev-18087	869	166	it	it	PRON
inlawrev-18087	869	167	in	in	ADP
inlawrev-18087	869	168	indiana	indiana	PROPN
inlawrev-18087	869	169	,	,	PUNCT
inlawrev-18087	869	170	”	"	PUNCT
inlawrev-18087	869	171	or	or	CCONJ
inlawrev-18087	869	172	(	(	PUNCT
inlawrev-18087	869	173	3	3	NUM
inlawrev-18087	869	174	)	)	PUNCT
inlawrev-18087	869	175	“	"	PUNCT
inlawrev-18087	869	176	request	request	NOUN
inlawrev-18087	869	177	that	that	PRON
inlawrev-18087	869	178	miller	miller	PROPN
inlawrev-18087	869	179	hire	hire	VERB
inlawrev-18087	869	180	a	a	DET
inlawrev-18087	869	181	third	third	ADJ
inlawrev-18087	869	182	-	-	PUNCT
inlawrev-18087	869	183	party	party	NOUN
inlawrev-18087	869	184	common	common	ADJ
inlawrev-18087	869	185	carrier	carrier	NOUN
inlawrev-18087	869	186	to	to	PART
inlawrev-18087	869	187	pick	pick	VERB
inlawrev-18087	869	188	up	up	ADP
inlawrev-18087	869	189	the	the	DET
inlawrev-18087	869	190	product	product	NOUN
inlawrev-18087	869	191	and	and	CCONJ
inlawrev-18087	869	192	deliver	deliver	VERB
inlawrev-18087	869	193	them	they	PRON
inlawrev-18087	869	194	to	to	ADP
inlawrev-18087	869	195	it	it	PRON
inlawrev-18087	869	196	in	in	ADP
inlawrev-18087	869	197	indiana	indiana	PROPN
inlawrev-18087	869	198	,	,	PUNCT
inlawrev-18087	869	199	later	later	ADV
inlawrev-18087	869	200	reimbursing	reimburse	VERB
inlawrev-18087	869	201	miller	miller	NOUN
inlawrev-18087	869	202	for	for	ADP
inlawrev-18087	869	203	the	the	DET
inlawrev-18087	869	204	delivery	delivery	NOUN
inlawrev-18087	869	205	charge	charge	NOUN
inlawrev-18087	869	206	.	.	PUNCT
inlawrev-18087	870	1	”399	”399	PROPN
inlawrev-18087	870	2	miller	miller	PROPN
inlawrev-18087	870	3	filed	file	VERB
inlawrev-18087	870	4	tax	tax	NOUN
inlawrev-18087	870	5	returns	return	NOUN
inlawrev-18087	870	6	in	in	ADP
inlawrev-18087	870	7	indiana	indiana	PROPN
inlawrev-18087	870	8	,	,	PUNCT
inlawrev-18087	870	9	386	386	NUM
inlawrev-18087	870	10	.	.	PUNCT
inlawrev-18087	871	1	i	i	PRON
inlawrev-18087	871	2	d.	d.	PROPN
inlawrev-18087	871	3	at	at	ADP
inlawrev-18087	871	4	111	111	NUM
inlawrev-18087	871	5	-	-	SYM
inlawrev-18087	871	6	12	12	NUM
inlawrev-18087	871	7	.	.	PUNCT
inlawrev-18087	872	1	387	387	X
inlawrev-18087	872	2	.	.	PUNCT
inlawrev-18087	873	1	i	i	PRON
inlawrev-18087	873	2	d.	d.	PROPN
inlawrev-18087	873	3	at	at	ADP
inlawrev-18087	873	4	112	112	NUM
inlawrev-18087	873	5	.	.	PUNCT
inlawrev-18087	874	1	388	388	NUM
inlawrev-18087	874	2	.	.	PUNCT
inlawrev-18087	875	1	i	i	PRON
inlawrev-18087	875	2	d.	d.	PROPN
inlawrev-18087	875	3	389	389	NUM
inlawrev-18087	875	4	.	.	PUNCT
inlawrev-18087	876	1	i	i	PRON
inlawrev-18087	876	2	d.	d.	PROPN
inlawrev-18087	876	3	390	390	NUM
inlawrev-18087	876	4	.	.	PUNCT
inlawrev-18087	877	1	i	i	PRON
inlawrev-18087	877	2	d.	d.	PROPN
inlawrev-18087	877	3	391	391	NUM
inlawrev-18087	877	4	.	.	PUNCT
inlawrev-18087	878	1	i	i	PRON
inlawrev-18087	878	2	d.	d.	PROPN
inlawrev-18087	878	3	392	392	NUM
inlawrev-18087	878	4	.	.	PUNCT
inlawrev-18087	879	1	i	i	PRON
inlawrev-18087	879	2	d.	d.	PROPN
inlawrev-18087	879	3	393	393	NUM
inlawrev-18087	879	4	.	.	PUNCT
inlawrev-18087	880	1	i	i	PRON
inlawrev-18087	880	2	d.	d.	PROPN
inlawrev-18087	880	3	(	(	PUNCT
inlawrev-18087	880	4	citing	cite	VERB
inlawrev-18087	880	5	state	state	NOUN
inlawrev-18087	880	6	ex	ex	X
inlawrev-18087	880	7	rel	rel	NOUN
inlawrev-18087	880	8	.	.	PUNCT
inlawrev-18087	881	1	western	western	ADJ
inlawrev-18087	881	2	parks	park	NOUN
inlawrev-18087	881	3	v.	v.	ADP
inlawrev-18087	881	4	bartholomew	bartholomew	PROPN
inlawrev-18087	881	5	cnty	cnty	PROPN
inlawrev-18087	881	6	.	.	PUNCT
inlawrev-18087	882	1	ct	ct	PROPN
inlawrev-18087	882	2	.	.	PROPN
inlawrev-18087	882	3	,	,	PUNCT
inlawrev-18087	882	4	383	383	NUM
inlawrev-18087	882	5	n.e.2d	n.e.2d	NOUN
inlawrev-18087	882	6	290	290	NUM
inlawrev-18087	882	7	,	,	PUNCT
inlawrev-18087	882	8	292	292	NUM
inlawrev-18087	882	9	-	-	SYM
inlawrev-18087	882	10	93	93	NUM
inlawrev-18087	882	11	(	(	PUNCT
inlawrev-18087	882	12	1978	1978	NUM
inlawrev-18087	882	13	)	)	PUNCT
inlawrev-18087	882	14	)	)	PUNCT
inlawrev-18087	882	15	.	.	PUNCT
inlawrev-18087	883	1	394	394	NUM
inlawrev-18087	883	2	.	.	PUNCT
inlawrev-18087	884	1	i	i	PRON
inlawrev-18087	884	2	d.	d.	PROPN
inlawrev-18087	884	3	at	at	ADP
inlawrev-18087	884	4	113	113	NUM
inlawrev-18087	884	5	.	.	PUNCT
inlawrev-18087	885	1	395	395	NUM
inlawrev-18087	885	2	.	.	PUNCT
inlawrev-18087	886	1	975	975	NUM
inlawrev-18087	886	2	n.e.2d	n.e.2d	NOUN
inlawrev-18087	886	3	800	800	NUM
inlawrev-18087	886	4	(	(	PUNCT
inlawrev-18087	886	5	ind	ind	NOUN
inlawrev-18087	886	6	.	.	PROPN
inlawrev-18087	886	7	2012	2012	NUM
inlawrev-18087	886	8	)	)	PUNCT
inlawrev-18087	886	9	.	.	PUNCT
inlawrev-18087	887	1	396	396	NUM
inlawrev-18087	887	2	.	.	PUNCT
inlawrev-18087	888	1	i	i	PRON
inlawrev-18087	888	2	d.	d.	PROPN
inlawrev-18087	888	3	at	at	ADP
inlawrev-18087	888	4	801	801	NUM
inlawrev-18087	888	5	.	.	PUNCT
inlawrev-18087	889	1	397	397	NUM
inlawrev-18087	889	2	.	.	PUNCT
inlawrev-18087	890	1	i	i	PRON
inlawrev-18087	890	2	d.	d.	PROPN
inlawrev-18087	890	3	398	398	NUM
inlawrev-18087	890	4	.	.	PUNCT
inlawrev-18087	891	1	i	i	PRON
inlawrev-18087	891	2	d.	d.	PROPN
inlawrev-18087	891	3	399	399	NUM
inlawrev-18087	891	4	.	.	PUNCT
inlawrev-18087	892	1	i	i	PRON
inlawrev-18087	892	2	d.	d.	PROPN
inlawrev-18087	892	3	1266	1266	NUM
inlawrev-18087	892	4	indiana	indiana	PROPN
inlawrev-18087	892	5	law	law	PROPN
inlawrev-18087	892	6	review	review	NOUN
inlawrev-18087	893	1	[	[	X
inlawrev-18087	893	2	vol	vol	NOUN
inlawrev-18087	893	3	.	.	PUNCT
inlawrev-18087	894	1	46:1235	46:1235	NUM
inlawrev-18087	895	1	but	but	CCONJ
inlawrev-18087	895	2	when	when	SCONJ
inlawrev-18087	895	3	it	it	PRON
inlawrev-18087	895	4	calculated	calculate	VERB
inlawrev-18087	895	5	its	its	PRON
inlawrev-18087	895	6	adjusted	adjust	VERB
inlawrev-18087	895	7	gross	gross	ADJ
inlawrev-18087	895	8	income	income	NOUN
inlawrev-18087	895	9	tax	tax	NOUN
inlawrev-18087	895	10	liabilities	liability	NOUN
inlawrev-18087	895	11	,	,	PUNCT
inlawrev-18087	895	12	miller	miller	PROPN
inlawrev-18087	895	13	did	do	AUX
inlawrev-18087	895	14	not	not	PART
inlawrev-18087	895	15	allocate	allocate	VERB
inlawrev-18087	895	16	the	the	DET
inlawrev-18087	895	17	income	income	NOUN
inlawrev-18087	895	18	it	it	PRON
inlawrev-18087	895	19	received	receive	VERB
inlawrev-18087	895	20	from	from	ADP
inlawrev-18087	895	21	the	the	DET
inlawrev-18087	895	22	third	third	ADJ
inlawrev-18087	895	23	transportation	transportation	NOUN
inlawrev-18087	895	24	option	option	NOUN
inlawrev-18087	895	25	,	,	PUNCT
inlawrev-18087	895	26	the	the	DET
inlawrev-18087	895	27	carrierpickup	carrierpickup	PROPN
inlawrev-18087	895	28	sales	sale	NOUN
inlawrev-18087	895	29	to	to	PART
inlawrev-18087	895	30	indiana.400	indiana.400	VERB
inlawrev-18087	895	31	the	the	DET
inlawrev-18087	895	32	department	department	NOUN
inlawrev-18087	895	33	audited	audit	VERB
inlawrev-18087	895	34	miller	miller	PROPN
inlawrev-18087	895	35	’s	’s	PART
inlawrev-18087	895	36	tax	tax	NOUN
inlawrev-18087	895	37	returns	return	NOUN
inlawrev-18087	895	38	and	and	CCONJ
inlawrev-18087	895	39	determined	determine	VERB
inlawrev-18087	895	40	the	the	DET
inlawrev-18087	895	41	income	income	NOUN
inlawrev-18087	895	42	from	from	ADP
inlawrev-18087	895	43	the	the	DET
inlawrev-18087	895	44	carrier	carrier	NOUN
inlawrev-18087	895	45	-	-	PUNCT
inlawrev-18087	895	46	pickup	pickup	NOUN
inlawrev-18087	895	47	sales	sale	NOUN
inlawrev-18087	895	48	should	should	AUX
inlawrev-18087	895	49	have	have	AUX
inlawrev-18087	895	50	been	be	AUX
inlawrev-18087	895	51	allocated	allocate	VERB
inlawrev-18087	895	52	to	to	ADP
inlawrev-18087	895	53	indiana.401	indiana.401	NOUN
inlawrev-18087	895	54	after	after	ADP
inlawrev-18087	895	55	paying	pay	VERB
inlawrev-18087	895	56	the	the	DET
inlawrev-18087	895	57	proposed	propose	VERB
inlawrev-18087	895	58	assessments	assessment	NOUN
inlawrev-18087	895	59	,	,	PUNCT
inlawrev-18087	895	60	miller	miller	PROPN
inlawrev-18087	895	61	filed	file	VERB
inlawrev-18087	895	62	a	a	DET
inlawrev-18087	895	63	refund	refund	NOUN
inlawrev-18087	895	64	claim	claim	NOUN
inlawrev-18087	895	65	with	with	ADP
inlawrev-18087	895	66	the	the	DET
inlawrev-18087	895	67	department.402	department.402	NOUN
inlawrev-18087	895	68	the	the	DET
inlawrev-18087	895	69	department	department	NOUN
inlawrev-18087	895	70	conducted	conduct	VERB
inlawrev-18087	895	71	an	an	DET
inlawrev-18087	895	72	administrative	administrative	ADJ
inlawrev-18087	895	73	hearing	hearing	NOUN
inlawrev-18087	895	74	and	and	CCONJ
inlawrev-18087	895	75	denied	deny	VERB
inlawrev-18087	895	76	miller	miller	PROPN
inlawrev-18087	895	77	’s	’s	PART
inlawrev-18087	895	78	claim.403	claim.403	PROPN
inlawrev-18087	895	79	miller	miller	PROPN
inlawrev-18087	895	80	initiated	initiate	VERB
inlawrev-18087	895	81	a	a	DET
inlawrev-18087	895	82	tax	tax	NOUN
inlawrev-18087	895	83	appeal	appeal	NOUN
inlawrev-18087	895	84	with	with	ADP
inlawrev-18087	895	85	the	the	DET
inlawrev-18087	895	86	tax	tax	NOUN
inlawrev-18087	895	87	court	court	NOUN
inlawrev-18087	895	88	,	,	PUNCT
inlawrev-18087	895	89	which	which	PRON
inlawrev-18087	895	90	“	"	PUNCT
inlawrev-18087	895	91	held	hold	VERB
inlawrev-18087	895	92	that	that	SCONJ
inlawrev-18087	895	93	miller	miller	PROPN
inlawrev-18087	895	94	’s	’s	PART
inlawrev-18087	895	95	carrier	carrier	PROPN
inlawrev-18087	895	96	pick	pick	VERB
inlawrev-18087	895	97	-	-	PUNCT
inlawrev-18087	895	98	up	up	ADP
inlawrev-18087	895	99	sales	sale	NOUN
inlawrev-18087	895	100	to	to	ADP
inlawrev-18087	895	101	indiana	indiana	PROPN
inlawrev-18087	895	102	customers	customer	NOUN
inlawrev-18087	895	103	were	be	AUX
inlawrev-18087	895	104	not	not	PART
inlawrev-18087	895	105	‘	'	PUNCT
inlawrev-18087	895	106	indiana	indiana	PROPN
inlawrev-18087	895	107	sales	sale	NOUN
inlawrev-18087	895	108	’	'	PUNCT
inlawrev-18087	895	109	as	as	SCONJ
inlawrev-18087	895	110	defined	define	VERB
inlawrev-18087	895	111	by	by	ADP
inlawrev-18087	895	112	indiana	indiana	PROPN
inlawrev-18087	895	113	tax	tax	NOUN
inlawrev-18087	895	114	law	law	NOUN
inlawrev-18087	895	115	and	and	CCONJ
inlawrev-18087	895	116	thus	thus	ADV
inlawrev-18087	895	117	granted	grant	VERB
inlawrev-18087	895	118	summary	summary	NOUN
inlawrev-18087	895	119	judgment	judgment	NOUN
inlawrev-18087	895	120	in	in	ADP
inlawrev-18087	895	121	favor	favor	NOUN
inlawrev-18087	895	122	of	of	ADP
inlawrev-18087	895	123	miller	miller	NOUN
inlawrev-18087	895	124	and	and	CCONJ
inlawrev-18087	895	125	against	against	ADP
inlawrev-18087	895	126	the	the	DET
inlawrev-18087	895	127	department	department	NOUN
inlawrev-18087	895	128	.	.	PUNCT
inlawrev-18087	895	129	”404	”404	PUNCT
inlawrev-18087	896	1	the	the	DET
inlawrev-18087	896	2	department	department	NOUN
inlawrev-18087	896	3	appealed	appeal	VERB
inlawrev-18087	896	4	the	the	DET
inlawrev-18087	896	5	tax	tax	NOUN
inlawrev-18087	896	6	court	court	NOUN
inlawrev-18087	896	7	’s	’s	PART
inlawrev-18087	896	8	determination	determination	NOUN
inlawrev-18087	896	9	to	to	ADP
inlawrev-18087	896	10	the	the	DET
inlawrev-18087	896	11	indiana	indiana	PROPN
inlawrev-18087	896	12	supreme	supreme	PROPN
inlawrev-18087	896	13	court.405	court.405	PROPN
inlawrev-18087	896	14	indiana	indiana	PROPN
inlawrev-18087	896	15	code	code	PROPN
inlawrev-18087	896	16	section	section	NOUN
inlawrev-18087	896	17	6	6	NUM
inlawrev-18087	896	18	-	-	SYM
inlawrev-18087	896	19	3	3	NUM
inlawrev-18087	896	20	-	-	PUNCT
inlawrev-18087	896	21	2	2	NUM
inlawrev-18087	896	22	-	-	PUNCT
inlawrev-18087	896	23	2(e	2(e	NUM
inlawrev-18087	896	24	)	)	PUNCT
inlawrev-18087	896	25	explains	explain	VERB
inlawrev-18087	896	26	that	that	SCONJ
inlawrev-18087	896	27	a	a	DET
inlawrev-18087	896	28	sale	sale	NOUN
inlawrev-18087	896	29	“	"	PUNCT
inlawrev-18087	896	30	of	of	ADP
inlawrev-18087	896	31	tangible	tangible	ADJ
inlawrev-18087	896	32	personal	personal	ADJ
inlawrev-18087	896	33	property	property	NOUN
inlawrev-18087	896	34	take[s	take[s	NOUN
inlawrev-18087	896	35	]	]	X
inlawrev-18087	896	36	place	place	NOUN
inlawrev-18087	896	37	in	in	ADP
inlawrev-18087	896	38	indiana	indiana	PROPN
inlawrev-18087	896	39	if	if	SCONJ
inlawrev-18087	896	40	the	the	DET
inlawrev-18087	896	41	property	property	NOUN
inlawrev-18087	896	42	is	be	AUX
inlawrev-18087	896	43	delivered	deliver	VERB
inlawrev-18087	896	44	or	or	CCONJ
inlawrev-18087	896	45	shipped	ship	VERB
inlawrev-18087	896	46	to	to	ADP
inlawrev-18087	896	47	a	a	DET
inlawrev-18087	896	48	purchaser	purchaser	NOUN
inlawrev-18087	896	49	that	that	PRON
inlawrev-18087	896	50	is	be	AUX
inlawrev-18087	896	51	within	within	ADP
inlawrev-18087	896	52	indiana	indiana	PROPN
inlawrev-18087	896	53	,	,	PUNCT
inlawrev-18087	896	54	other	other	ADJ
inlawrev-18087	896	55	than	than	ADP
inlawrev-18087	896	56	the	the	DET
inlawrev-18087	896	57	united	united	PROPN
inlawrev-18087	896	58	states	states	PROPN
inlawrev-18087	896	59	government	government	NOUN
inlawrev-18087	896	60	.	.	PUNCT
inlawrev-18087	896	61	.	.	PUNCT
inlawrev-18087	896	62	.	.	PUNCT
inlawrev-18087	897	1	[	[	X
inlawrev-18087	897	2	r]egardless	r]egardless	NOUN
inlawrev-18087	897	3	of	of	ADP
inlawrev-18087	897	4	.	.	PUNCT
inlawrev-18087	897	5	.	.	PUNCT
inlawrev-18087	897	6	.	.	PUNCT
inlawrev-18087	898	1	other	other	ADJ
inlawrev-18087	898	2	conditions	condition	NOUN
inlawrev-18087	898	3	of	of	ADP
inlawrev-18087	898	4	the	the	DET
inlawrev-18087	898	5	sale	sale	NOUN
inlawrev-18087	898	6	.	.	PUNCT
inlawrev-18087	899	1	”406	”406	PUNCT
inlawrev-18087	900	1	the	the	DET
inlawrev-18087	900	2	indiana	indiana	PROPN
inlawrev-18087	900	3	supreme	supreme	PROPN
inlawrev-18087	900	4	court	court	PROPN
inlawrev-18087	900	5	determined	determine	VERB
inlawrev-18087	900	6	the	the	DET
inlawrev-18087	900	7	statute	statute	NOUN
inlawrev-18087	900	8	was	be	AUX
inlawrev-18087	900	9	unambiguous	unambiguous	ADJ
inlawrev-18087	900	10	and	and	CCONJ
inlawrev-18087	900	11	that	that	SCONJ
inlawrev-18087	900	12	,	,	PUNCT
inlawrev-18087	900	13	“	"	PUNCT
inlawrev-18087	900	14	quite	quite	ADV
inlawrev-18087	900	15	clearly	clearly	ADV
inlawrev-18087	900	16	,	,	PUNCT
inlawrev-18087	900	17	the	the	DET
inlawrev-18087	900	18	malt	malt	NOUN
inlawrev-18087	900	19	beverage	beverage	NOUN
inlawrev-18087	900	20	products	product	NOUN
inlawrev-18087	900	21	were	be	AUX
inlawrev-18087	900	22	taken	take	VERB
inlawrev-18087	900	23	from	from	ADP
inlawrev-18087	900	24	miller	miller	PROPN
inlawrev-18087	900	25	’s	’s	PART
inlawrev-18087	900	26	brewery	brewery	NOUN
inlawrev-18087	900	27	and	and	CCONJ
inlawrev-18087	900	28	‘	'	PUNCT
inlawrev-18087	900	29	delivered	deliver	VERB
inlawrev-18087	900	30	or	or	CCONJ
inlawrev-18087	900	31	shipped	ship	VERB
inlawrev-18087	900	32	’	'	PUNCT
inlawrev-18087	900	33	to	to	ADP
inlawrev-18087	900	34	purchasers	purchaser	NOUN
inlawrev-18087	900	35	in	in	ADP
inlawrev-18087	900	36	indiana	indiana	PROPN
inlawrev-18087	900	37	.	.	PUNCT
inlawrev-18087	900	38	”407	”407	PUNCT
inlawrev-18087	901	1	the	the	DET
inlawrev-18087	901	2	court	court	NOUN
inlawrev-18087	901	3	noted	note	VERB
inlawrev-18087	901	4	the	the	DET
inlawrev-18087	901	5	statute	statute	NOUN
inlawrev-18087	901	6	“	"	PUNCT
inlawrev-18087	901	7	does	do	AUX
inlawrev-18087	901	8	not	not	PART
inlawrev-18087	901	9	differentiate	differentiate	VERB
inlawrev-18087	901	10	”	"	PUNCT
inlawrev-18087	901	11	between	between	ADP
inlawrev-18087	901	12	transportation	transportation	NOUN
inlawrev-18087	901	13	methods	method	NOUN
inlawrev-18087	901	14	and	and	CCONJ
inlawrev-18087	901	15	specifically	specifically	ADV
inlawrev-18087	901	16	states	state	VERB
inlawrev-18087	901	17	this	this	DET
inlawrev-18087	901	18	rule	rule	NOUN
inlawrev-18087	901	19	applies	apply	VERB
inlawrev-18087	901	20	“	"	PUNCT
inlawrev-18087	901	21	‘	'	PUNCT
inlawrev-18087	901	22	regardless	regardless	ADV
inlawrev-18087	901	23	’	'	PUNCT
inlawrev-18087	901	24	of	of	ADP
inlawrev-18087	901	25	the	the	DET
inlawrev-18087	901	26	particular	particular	ADJ
inlawrev-18087	901	27	arrangements	arrangement	NOUN
inlawrev-18087	901	28	of	of	ADP
inlawrev-18087	901	29	the	the	DET
inlawrev-18087	901	30	sale	sale	NOUN
inlawrev-18087	901	31	.	.	PUNCT
inlawrev-18087	901	32	”408	”408	PUNCT
inlawrev-18087	902	1	miller	miller	PROPN
inlawrev-18087	902	2	relied	rely	VERB
inlawrev-18087	902	3	on	on	ADP
inlawrev-18087	902	4	an	an	DET
inlawrev-18087	902	5	example	example	NOUN
inlawrev-18087	902	6	that	that	PRON
inlawrev-18087	902	7	accompanied	accompany	VERB
inlawrev-18087	902	8	a	a	DET
inlawrev-18087	902	9	related	related	ADJ
inlawrev-18087	902	10	administrative	administrative	ADJ
inlawrev-18087	902	11	rule	rule	NOUN
inlawrev-18087	902	12	to	to	PART
inlawrev-18087	902	13	argue	argue	VERB
inlawrev-18087	902	14	the	the	DET
inlawrev-18087	902	15	carrier	carrier	NOUN
inlawrev-18087	902	16	pickup	pickup	NOUN
inlawrev-18087	902	17	sales	sale	NOUN
inlawrev-18087	902	18	fell	fall	VERB
inlawrev-18087	902	19	outside	outside	ADP
inlawrev-18087	902	20	the	the	DET
inlawrev-18087	902	21	rule	rule	NOUN
inlawrev-18087	902	22	’s	’s	PART
inlawrev-18087	902	23	scope.409	scope.409	PROPN
inlawrev-18087	902	24	however	however	ADV
inlawrev-18087	902	25	,	,	PUNCT
inlawrev-18087	902	26	the	the	DET
inlawrev-18087	902	27	indiana	indiana	PROPN
inlawrev-18087	902	28	supreme	supreme	PROPN
inlawrev-18087	902	29	court	court	PROPN
inlawrev-18087	902	30	was	be	AUX
inlawrev-18087	902	31	unconvinced	unconvinced	ADJ
inlawrev-18087	902	32	:	:	PUNCT
inlawrev-18087	902	33	“	"	PUNCT
inlawrev-18087	902	34	even	even	ADV
inlawrev-18087	902	35	if	if	SCONJ
inlawrev-18087	902	36	miller	miller	PROPN
inlawrev-18087	902	37	’s	’s	PART
inlawrev-18087	902	38	reading	reading	NOUN
inlawrev-18087	902	39	of	of	ADP
inlawrev-18087	902	40	example	example	NOUN
inlawrev-18087	902	41	7	7	NUM
inlawrev-18087	902	42	were	be	AUX
inlawrev-18087	902	43	correct	correct	ADJ
inlawrev-18087	902	44	and	and	CCONJ
inlawrev-18087	902	45	applicable	applicable	ADJ
inlawrev-18087	902	46	,	,	PUNCT
inlawrev-18087	902	47	it	it	PRON
inlawrev-18087	902	48	would	would	AUX
inlawrev-18087	902	49	make	make	VERB
inlawrev-18087	902	50	no	no	DET
inlawrev-18087	902	51	difference	difference	NOUN
inlawrev-18087	902	52	.	.	PUNCT
inlawrev-18087	903	1	the	the	DET
inlawrev-18087	903	2	department	department	NOUN
inlawrev-18087	903	3	has	have	AUX
inlawrev-18087	903	4	unequivocally	unequivocally	ADV
inlawrev-18087	903	5	stated	state	VERB
inlawrev-18087	903	6	that	that	SCONJ
inlawrev-18087	903	7	examples	example	NOUN
inlawrev-18087	903	8	are	be	AUX
inlawrev-18087	903	9	included	include	VERB
inlawrev-18087	903	10	in	in	ADP
inlawrev-18087	903	11	rules	rule	NOUN
inlawrev-18087	903	12	for	for	ADP
inlawrev-18087	903	13	illustrative	illustrative	ADJ
inlawrev-18087	903	14	purposes	purpose	NOUN
inlawrev-18087	903	15	only	only	ADV
inlawrev-18087	903	16	,	,	PUNCT
inlawrev-18087	903	17	meaning	mean	VERB
inlawrev-18087	903	18	that	that	SCONJ
inlawrev-18087	903	19	they	they	PRON
inlawrev-18087	903	20	are	be	AUX
inlawrev-18087	903	21	not	not	PART
inlawrev-18087	903	22	themselves	themselves	PRON
inlawrev-18087	903	23	rules	rule	NOUN
inlawrev-18087	903	24	.	.	PUNCT
inlawrev-18087	904	1	”410	”410	PROPN
inlawrev-18087	904	2	therefore	therefore	ADV
inlawrev-18087	904	3	,	,	PUNCT
inlawrev-18087	904	4	the	the	DET
inlawrev-18087	904	5	court	court	NOUN
inlawrev-18087	904	6	concluded	conclude	VERB
inlawrev-18087	904	7	the	the	DET
inlawrev-18087	904	8	tax	tax	NOUN
inlawrev-18087	904	9	court	court	NOUN
inlawrev-18087	904	10	’s	’s	PART
inlawrev-18087	904	11	determination	determination	NOUN
inlawrev-18087	904	12	was	be	AUX
inlawrev-18087	904	13	“	"	PUNCT
inlawrev-18087	904	14	clearly	clearly	ADV
inlawrev-18087	904	15	erroneous	erroneous	ADJ
inlawrev-18087	904	16	”	"	PUNCT
inlawrev-18087	904	17	and	and	CCONJ
inlawrev-18087	904	18	reversed	reverse	VERB
inlawrev-18087	904	19	the	the	DET
inlawrev-18087	904	20	tax	tax	NOUN
inlawrev-18087	904	21	court	court	NOUN
inlawrev-18087	904	22	’s	’s	PART
inlawrev-18087	904	23	decision.411	decision.411	ADJ
inlawrev-18087	904	24	3	3	NUM
inlawrev-18087	904	25	.	.	PUNCT
inlawrev-18087	904	26	indiana	indiana	PROPN
inlawrev-18087	904	27	department	department	PROPN
inlawrev-18087	904	28	of	of	ADP
inlawrev-18087	904	29	state	state	PROPN
inlawrev-18087	904	30	revenue	revenue	PROPN
inlawrev-18087	904	31	v.	v.	PROPN
inlawrev-18087	904	32	united	united	PROPN
inlawrev-18087	904	33	parcel	parcel	PROPN
inlawrev-18087	904	34	service	service	PROPN
inlawrev-18087	904	35	,	,	PUNCT
inlawrev-18087	904	36	inc.412	inc.412	PROPN
inlawrev-18087	904	37	—	—	PUNCT
inlawrev-18087	904	38	the	the	DET
inlawrev-18087	904	39	issue	issue	NOUN
inlawrev-18087	904	40	before	before	ADP
inlawrev-18087	904	41	the	the	DET
inlawrev-18087	904	42	indiana	indiana	PROPN
inlawrev-18087	904	43	supreme	supreme	PROPN
inlawrev-18087	904	44	court	court	PROPN
inlawrev-18087	904	45	concerned	concerned	ADJ
inlawrev-18087	904	46	“	"	PUNCT
inlawrev-18087	904	47	whether	whether	SCONJ
inlawrev-18087	904	48	income	income	NOUN
inlawrev-18087	904	49	received	receive	VERB
inlawrev-18087	904	50	by	by	ADP
inlawrev-18087	904	51	a	a	DET
inlawrev-18087	904	52	corporation	corporation	NOUN
inlawrev-18087	904	53	’s	’s	PART
inlawrev-18087	904	54	affiliated	affiliate	VERB
inlawrev-18087	904	55	foreign	foreign	ADJ
inlawrev-18087	904	56	reinsurance	reinsurance	NOUN
inlawrev-18087	904	57	companies	company	NOUN
inlawrev-18087	904	58	[	[	X
inlawrev-18087	904	59	fell	fall	VERB
inlawrev-18087	904	60	]	]	PUNCT
inlawrev-18087	904	61	within	within	ADP
inlawrev-18087	904	62	400	400	NUM
inlawrev-18087	904	63	.	.	PUNCT
inlawrev-18087	905	1	i	i	PRON
inlawrev-18087	905	2	d.	d.	PROPN
inlawrev-18087	905	3	at	at	ADP
inlawrev-18087	905	4	802	802	NUM
inlawrev-18087	905	5	.	.	PUNCT
inlawrev-18087	906	1	401	401	NUM
inlawrev-18087	906	2	.	.	PUNCT
inlawrev-18087	907	1	i	i	PRON
inlawrev-18087	907	2	d.	d.	PROPN
inlawrev-18087	907	3	402	402	NUM
inlawrev-18087	907	4	.	.	PUNCT
inlawrev-18087	908	1	i	i	PRON
inlawrev-18087	908	2	d.	d.	PROPN
inlawrev-18087	908	3	403	403	NUM
inlawrev-18087	908	4	.	.	PUNCT
inlawrev-18087	909	1	i	i	PRON
inlawrev-18087	909	2	d.	d.	PROPN
inlawrev-18087	909	3	404	404	NUM
inlawrev-18087	909	4	.	.	PUNCT
inlawrev-18087	910	1	i	i	PRON
inlawrev-18087	910	2	d.	d.	PROPN
inlawrev-18087	910	3	(	(	PUNCT
inlawrev-18087	910	4	citing	cite	VERB
inlawrev-18087	910	5	miller	miller	PROPN
inlawrev-18087	910	6	brewing	brewing	PROPN
inlawrev-18087	910	7	co.	co.	PROPN
inlawrev-18087	910	8	v.	v.	ADP
inlawrev-18087	910	9	ind	ind	PROPN
inlawrev-18087	910	10	.	.	PUNCT
inlawrev-18087	911	1	dep’t	dep’t	NOUN
inlawrev-18087	911	2	of	of	ADP
inlawrev-18087	911	3	revenue	revenue	NOUN
inlawrev-18087	911	4	,	,	PUNCT
inlawrev-18087	911	5	955	955	NUM
inlawrev-18087	911	6	n.e.2d	n.e.2d	NOUN
inlawrev-18087	911	7	865	865	NUM
inlawrev-18087	911	8	,	,	PUNCT
inlawrev-18087	911	9	872	872	NUM
inlawrev-18087	911	10	(	(	PUNCT
inlawrev-18087	911	11	ind	ind	NOUN
inlawrev-18087	911	12	.	.	PUNCT
inlawrev-18087	912	1	t.c	t.c	PROPN
inlawrev-18087	912	2	.	.	PROPN
inlawrev-18087	912	3	2011	2011	NUM
inlawrev-18087	912	4	)	)	PUNCT
inlawrev-18087	912	5	)	)	PUNCT
inlawrev-18087	912	6	.	.	PUNCT
inlawrev-18087	913	1	405	405	NUM
inlawrev-18087	913	2	.	.	PUNCT
inlawrev-18087	914	1	i	i	PRON
inlawrev-18087	914	2	d.	d.	PROPN
inlawrev-18087	914	3	at	at	ADP
inlawrev-18087	914	4	801	801	NUM
inlawrev-18087	914	5	.	.	PUNCT
inlawrev-18087	915	1	406	406	NUM
inlawrev-18087	915	2	.	.	PUNCT
inlawrev-18087	916	1	i	i	PRON
inlawrev-18087	916	2	d.	d.	PROPN
inlawrev-18087	916	3	at	at	ADP
inlawrev-18087	916	4	803	803	NUM
inlawrev-18087	916	5	(	(	PUNCT
inlawrev-18087	916	6	second	second	ADJ
inlawrev-18087	916	7	and	and	CCONJ
inlawrev-18087	916	8	third	third	ADJ
inlawrev-18087	916	9	alterations	alteration	NOUN
inlawrev-18087	916	10	in	in	ADP
inlawrev-18087	916	11	original	original	ADJ
inlawrev-18087	916	12	)	)	PUNCT
inlawrev-18087	916	13	(	(	PUNCT
inlawrev-18087	916	14	internal	internal	ADJ
inlawrev-18087	916	15	quotation	quotation	NOUN
inlawrev-18087	916	16	marks	mark	NOUN
inlawrev-18087	916	17	omitted	omit	VERB
inlawrev-18087	916	18	)	)	PUNCT
inlawrev-18087	916	19	(	(	PUNCT
inlawrev-18087	916	20	citing	cite	VERB
inlawrev-18087	916	21	ind	ind	NOUN
inlawrev-18087	916	22	.	.	PUNCT
inlawrev-18087	917	1	code	code	PROPN
inlawrev-18087	917	2	§	§	PROPN
inlawrev-18087	917	3	6	6	NUM
inlawrev-18087	917	4	-	-	SYM
inlawrev-18087	917	5	3	3	NUM
inlawrev-18087	917	6	-	-	PUNCT
inlawrev-18087	917	7	2	2	NUM
inlawrev-18087	917	8	-	-	PUNCT
inlawrev-18087	917	9	2(e	2(e	NUM
inlawrev-18087	917	10	)	)	PUNCT
inlawrev-18087	917	11	(	(	PUNCT
inlawrev-18087	917	12	2013	2013	NUM
inlawrev-18087	917	13	)	)	PUNCT
inlawrev-18087	917	14	)	)	PUNCT
inlawrev-18087	917	15	.	.	PUNCT
inlawrev-18087	918	1	407	407	NUM
inlawrev-18087	918	2	.	.	PUNCT
inlawrev-18087	919	1	i	i	PRON
inlawrev-18087	919	2	d.	d.	PROPN
inlawrev-18087	919	3	408	408	NUM
inlawrev-18087	919	4	.	.	PUNCT
inlawrev-18087	920	1	i	i	PRON
inlawrev-18087	920	2	d.	d.	PROPN
inlawrev-18087	920	3	409	409	NUM
inlawrev-18087	920	4	.	.	PUNCT
inlawrev-18087	921	1	i	i	PRON
inlawrev-18087	921	2	d.	d.	PROPN
inlawrev-18087	921	3	410	410	NUM
inlawrev-18087	921	4	.	.	PUNCT
inlawrev-18087	922	1	i	i	PRON
inlawrev-18087	922	2	d.	d.	PROPN
inlawrev-18087	922	3	at	at	ADP
inlawrev-18087	922	4	804	804	NUM
inlawrev-18087	922	5	(	(	PUNCT
inlawrev-18087	922	6	internal	internal	ADJ
inlawrev-18087	922	7	quotation	quotation	NOUN
inlawrev-18087	922	8	marks	mark	NOUN
inlawrev-18087	922	9	omitted	omit	VERB
inlawrev-18087	922	10	)	)	PUNCT
inlawrev-18087	922	11	.	.	PUNCT
inlawrev-18087	923	1	411	411	NUM
inlawrev-18087	923	2	.	.	PUNCT
inlawrev-18087	924	1	i	i	PRON
inlawrev-18087	924	2	d.	d.	PROPN
inlawrev-18087	924	3	412	412	NUM
inlawrev-18087	924	4	.	.	PUNCT
inlawrev-18087	924	5	969	969	NUM
inlawrev-18087	924	6	n.e.2d	n.e.2d	NOUN
inlawrev-18087	924	7	596	596	NUM
inlawrev-18087	924	8	(	(	PUNCT
inlawrev-18087	924	9	ind	ind	NOUN
inlawrev-18087	924	10	.	.	PROPN
inlawrev-18087	924	11	2012	2012	NUM
inlawrev-18087	924	12	)	)	PUNCT
inlawrev-18087	924	13	.	.	PUNCT
inlawrev-18087	925	1	2013	2013	NUM
inlawrev-18087	925	2	]	]	PUNCT
inlawrev-18087	925	3	taxation	taxation	NOUN
inlawrev-18087	925	4	1267	1267	NUM
inlawrev-18087	925	5	the	the	DET
inlawrev-18087	925	6	ambit	ambit	NOUN
inlawrev-18087	925	7	of	of	ADP
inlawrev-18087	925	8	indiana	indiana	PROPN
inlawrev-18087	925	9	’s	’s	PART
inlawrev-18087	925	10	gross	gross	ADJ
inlawrev-18087	925	11	premium	premium	PROPN
inlawrev-18087	925	12	privilege	privilege	NOUN
inlawrev-18087	925	13	tax	tax	NOUN
inlawrev-18087	925	14	statute	statute	NOUN
inlawrev-18087	925	15	and	and	CCONJ
inlawrev-18087	925	16	[	[	X
inlawrev-18087	925	17	was	be	AUX
inlawrev-18087	925	18	]	]	PUNCT
inlawrev-18087	925	19	exempt	exempt	ADJ
inlawrev-18087	925	20	from	from	ADP
inlawrev-18087	925	21	indiana	indiana	PROPN
inlawrev-18087	925	22	adjusted	adjust	VERB
inlawrev-18087	925	23	gross	gross	ADJ
inlawrev-18087	925	24	income	income	NOUN
inlawrev-18087	925	25	tax	tax	NOUN
inlawrev-18087	925	26	.	.	PUNCT
inlawrev-18087	926	1	”413	”413	PROPN
inlawrev-18087	926	2	united	united	PROPN
inlawrev-18087	926	3	parcel	parcel	PROPN
inlawrev-18087	926	4	service	service	PROPN
inlawrev-18087	926	5	,	,	PUNCT
inlawrev-18087	926	6	inc	inc	PROPN
inlawrev-18087	926	7	.	.	PROPN
inlawrev-18087	926	8	(	(	PUNCT
inlawrev-18087	926	9	“	"	PUNCT
inlawrev-18087	926	10	ups	up	NOUN
inlawrev-18087	926	11	”	"	PUNCT
inlawrev-18087	926	12	)	)	PUNCT
inlawrev-18087	926	13	excluded	exclude	VERB
inlawrev-18087	926	14	the	the	DET
inlawrev-18087	926	15	income	income	NOUN
inlawrev-18087	926	16	of	of	ADP
inlawrev-18087	926	17	its	its	PRON
inlawrev-18087	926	18	two	two	NUM
inlawrev-18087	926	19	foreign	foreign	ADJ
inlawrev-18087	926	20	reinsurance	reinsurance	NOUN
inlawrev-18087	926	21	companies	company	NOUN
inlawrev-18087	926	22	,	,	PUNCT
inlawrev-18087	926	23	upinsco	upinsco	PROPN
inlawrev-18087	926	24	,	,	PUNCT
inlawrev-18087	926	25	inc	inc	PROPN
inlawrev-18087	926	26	.	.	PROPN
inlawrev-18087	926	27	and	and	CCONJ
inlawrev-18087	926	28	ups	up	NOUN
inlawrev-18087	926	29	re	re	VERB
inlawrev-18087	926	30	ltd	ltd	PROPN
inlawrev-18087	926	31	(	(	PUNCT
inlawrev-18087	926	32	hereinafter	hereinafter	NOUN
inlawrev-18087	926	33	“	"	PUNCT
inlawrev-18087	926	34	the	the	DET
inlawrev-18087	926	35	affiliates	affiliate	NOUN
inlawrev-18087	926	36	”	"	PUNCT
inlawrev-18087	926	37	)	)	PUNCT
inlawrev-18087	926	38	,	,	PUNCT
inlawrev-18087	926	39	on	on	ADP
inlawrev-18087	926	40	its	its	PRON
inlawrev-18087	926	41	consolidated	consolidated	PROPN
inlawrev-18087	926	42	indiana	indiana	PROPN
inlawrev-18087	926	43	corporate	corporate	ADJ
inlawrev-18087	926	44	income	income	NOUN
inlawrev-18087	926	45	tax	tax	NOUN
inlawrev-18087	926	46	returns.414	returns.414	NOUN
inlawrev-18087	926	47	during	during	ADP
inlawrev-18087	926	48	the	the	DET
inlawrev-18087	926	49	years	year	NOUN
inlawrev-18087	926	50	at	at	ADP
inlawrev-18087	926	51	issue	issue	NOUN
inlawrev-18087	926	52	,	,	PUNCT
inlawrev-18087	926	53	ups	up	NOUN
inlawrev-18087	926	54	contracted	contract	VERB
inlawrev-18087	926	55	with	with	ADP
inlawrev-18087	926	56	primary	primary	ADJ
inlawrev-18087	926	57	insurers	insurer	NOUN
inlawrev-18087	926	58	to	to	PART
inlawrev-18087	926	59	provide	provide	VERB
inlawrev-18087	926	60	worker	worker	NOUN
inlawrev-18087	926	61	’s	’s	PART
inlawrev-18087	926	62	compensation	compensation	NOUN
inlawrev-18087	926	63	insurance	insurance	NOUN
inlawrev-18087	926	64	and	and	CCONJ
inlawrev-18087	926	65	insurance	insurance	NOUN
inlawrev-18087	926	66	for	for	ADP
inlawrev-18087	926	67	damage	damage	NOUN
inlawrev-18087	926	68	to	to	ADP
inlawrev-18087	926	69	its	its	PRON
inlawrev-18087	926	70	packages.415	packages.415	NOUN
inlawrev-18087	926	71	the	the	DET
inlawrev-18087	926	72	affiliates	affiliate	NOUN
inlawrev-18087	926	73	then	then	ADV
inlawrev-18087	926	74	reinsured	reinsure	VERB
inlawrev-18087	926	75	the	the	DET
inlawrev-18087	926	76	primary	primary	ADJ
inlawrev-18087	926	77	insurers	insurer	NOUN
inlawrev-18087	926	78	for	for	ADP
inlawrev-18087	926	79	their	their	PRON
inlawrev-18087	926	80	risks	risk	NOUN
inlawrev-18087	926	81	.	.	PUNCT
inlawrev-18087	927	1	essentially	essentially	ADV
inlawrev-18087	927	2	,	,	PUNCT
inlawrev-18087	927	3	“	"	PUNCT
inlawrev-18087	927	4	ups	up	NOUN
inlawrev-18087	927	5	’s	’s	PART
inlawrev-18087	927	6	own	own	ADJ
inlawrev-18087	927	7	subsidiaries	subsidiary	NOUN
inlawrev-18087	927	8	ultimately	ultimately	ADV
inlawrev-18087	927	9	insured	insure	VERB
inlawrev-18087	927	10	ups	up	NOUN
inlawrev-18087	927	11	’s	’s	PART
inlawrev-18087	927	12	risks	risk	NOUN
inlawrev-18087	927	13	,	,	PUNCT
inlawrev-18087	927	14	but	but	CCONJ
inlawrev-18087	927	15	without	without	ADP
inlawrev-18087	927	16	the	the	DET
inlawrev-18087	927	17	federal	federal	ADJ
inlawrev-18087	927	18	tax	tax	NOUN
inlawrev-18087	927	19	disadvantages	disadvantage	NOUN
inlawrev-18087	927	20	of	of	ADP
inlawrev-18087	927	21	self	self	NOUN
inlawrev-18087	927	22	-	-	PUNCT
inlawrev-18087	927	23	insurance	insurance	NOUN
inlawrev-18087	927	24	.	.	PUNCT
inlawrev-18087	928	1	”416	”416	NOUN
inlawrev-18087	928	2	the	the	DET
inlawrev-18087	928	3	department	department	NOUN
inlawrev-18087	928	4	audited	audit	VERB
inlawrev-18087	928	5	ups	up	NOUN
inlawrev-18087	928	6	’s	’s	PART
inlawrev-18087	928	7	tax	tax	NOUN
inlawrev-18087	928	8	returns	return	NOUN
inlawrev-18087	928	9	and	and	CCONJ
inlawrev-18087	928	10	disallowed	disallow	VERB
inlawrev-18087	928	11	ups	up	NOUN
inlawrev-18087	928	12	’s	’s	PART
inlawrev-18087	928	13	exclusion	exclusion	NOUN
inlawrev-18087	928	14	of	of	ADP
inlawrev-18087	928	15	the	the	DET
inlawrev-18087	928	16	affiliates	affiliate	NOUN
inlawrev-18087	928	17	’	’	PART
inlawrev-18087	928	18	income	income	NOUN
inlawrev-18087	928	19	and	and	CCONJ
inlawrev-18087	928	20	issued	issue	VERB
inlawrev-18087	928	21	a	a	DET
inlawrev-18087	928	22	proposed	propose	VERB
inlawrev-18087	928	23	assessment	assessment	NOUN
inlawrev-18087	928	24	for	for	ADP
inlawrev-18087	928	25	underpaid	underpaid	ADJ
inlawrev-18087	928	26	taxes.417	taxes.417	PROPN
inlawrev-18087	928	27	after	after	ADP
inlawrev-18087	928	28	protesting	protest	VERB
inlawrev-18087	928	29	the	the	DET
inlawrev-18087	928	30	assessment	assessment	NOUN
inlawrev-18087	928	31	,	,	PUNCT
inlawrev-18087	928	32	ups	up	NOUN
inlawrev-18087	928	33	filed	file	VERB
inlawrev-18087	928	34	an	an	DET
inlawrev-18087	928	35	appeal	appeal	NOUN
inlawrev-18087	928	36	with	with	ADP
inlawrev-18087	928	37	the	the	DET
inlawrev-18087	928	38	tax	tax	NOUN
inlawrev-18087	928	39	court	court	NOUN
inlawrev-18087	928	40	,	,	PUNCT
inlawrev-18087	928	41	which	which	PRON
inlawrev-18087	928	42	issued	issue	VERB
inlawrev-18087	928	43	summary	summary	NOUN
inlawrev-18087	928	44	judgment	judgment	NOUN
inlawrev-18087	928	45	in	in	ADP
inlawrev-18087	928	46	ups	up	NOUN
inlawrev-18087	928	47	’s	’s	PART
inlawrev-18087	928	48	favor	favor	NOUN
inlawrev-18087	928	49	,	,	PUNCT
inlawrev-18087	928	50	stating	state	VERB
inlawrev-18087	928	51	that	that	SCONJ
inlawrev-18087	928	52	“	"	PUNCT
inlawrev-18087	928	53	because	because	SCONJ
inlawrev-18087	928	54	ups	up	NOUN
inlawrev-18087	928	55	was	be	AUX
inlawrev-18087	928	56	‘	'	PUNCT
inlawrev-18087	928	57	subject	subject	ADJ
inlawrev-18087	928	58	to	to	ADP
inlawrev-18087	928	59	’	'	PUNCT
inlawrev-18087	928	60	the	the	DET
inlawrev-18087	928	61	premium	premium	NOUN
inlawrev-18087	928	62	tax	tax	NOUN
inlawrev-18087	928	63	,	,	PUNCT
inlawrev-18087	928	64	it	it	PRON
inlawrev-18087	928	65	was	be	AUX
inlawrev-18087	928	66	exempt	exempt	ADJ
inlawrev-18087	928	67	from	from	ADP
inlawrev-18087	928	68	the	the	DET
inlawrev-18087	928	69	adjusted	adjust	VERB
inlawrev-18087	928	70	gross	gross	ADJ
inlawrev-18087	928	71	income	income	NOUN
inlawrev-18087	928	72	tax	tax	NOUN
inlawrev-18087	928	73	.	.	PUNCT
inlawrev-18087	928	74	”418	”418	PUNCT
inlawrev-18087	929	1	the	the	DET
inlawrev-18087	929	2	department	department	NOUN
inlawrev-18087	929	3	appealed	appeal	VERB
inlawrev-18087	929	4	the	the	DET
inlawrev-18087	929	5	tax	tax	NOUN
inlawrev-18087	929	6	court	court	NOUN
inlawrev-18087	929	7	’s	’s	PART
inlawrev-18087	929	8	decision	decision	NOUN
inlawrev-18087	929	9	to	to	ADP
inlawrev-18087	929	10	the	the	DET
inlawrev-18087	929	11	indiana	indiana	PROPN
inlawrev-18087	929	12	supreme	supreme	PROPN
inlawrev-18087	929	13	court.419	court.419	PROPN
inlawrev-18087	929	14	in	in	ADP
inlawrev-18087	929	15	indiana	indiana	PROPN
inlawrev-18087	929	16	,	,	PUNCT
inlawrev-18087	929	17	“	"	PUNCT
inlawrev-18087	929	18	insurance	insurance	NOUN
inlawrev-18087	929	19	companies	company	NOUN
inlawrev-18087	929	20	are	be	AUX
inlawrev-18087	929	21	required	require	VERB
inlawrev-18087	929	22	to	to	PART
inlawrev-18087	929	23	pay	pay	VERB
inlawrev-18087	929	24	tax	tax	NOUN
inlawrev-18087	929	25	on	on	ADP
inlawrev-18087	929	26	earned	earn	VERB
inlawrev-18087	929	27	premiums	premium	NOUN
inlawrev-18087	929	28	,	,	PUNCT
inlawrev-18087	929	29	in	in	ADP
inlawrev-18087	929	30	lieu	lieu	NOUN
inlawrev-18087	929	31	of	of	ADP
inlawrev-18087	929	32	state	state	NOUN
inlawrev-18087	929	33	corporate	corporate	ADJ
inlawrev-18087	929	34	income	income	NOUN
inlawrev-18087	929	35	tax	tax	NOUN
inlawrev-18087	929	36	.	.	PUNCT
inlawrev-18087	930	1	”420	”420	PUNCT
inlawrev-18087	930	2	the	the	DET
inlawrev-18087	930	3	issue	issue	NOUN
inlawrev-18087	930	4	between	between	ADP
inlawrev-18087	930	5	the	the	DET
inlawrev-18087	930	6	parties	party	NOUN
inlawrev-18087	930	7	was	be	AUX
inlawrev-18087	930	8	whether	whether	SCONJ
inlawrev-18087	930	9	ups	up	NOUN
inlawrev-18087	930	10	was	be	AUX
inlawrev-18087	930	11	subject	subject	ADJ
inlawrev-18087	930	12	to	to	ADP
inlawrev-18087	930	13	the	the	DET
inlawrev-18087	930	14	premiums	premium	NOUN
inlawrev-18087	930	15	tax.421	tax.421	NOUN
inlawrev-18087	930	16	the	the	DET
inlawrev-18087	930	17	department	department	NOUN
inlawrev-18087	930	18	asserted	assert	VERB
inlawrev-18087	930	19	ups	up	NOUN
inlawrev-18087	930	20	did	do	AUX
inlawrev-18087	930	21	not	not	PART
inlawrev-18087	930	22	meet	meet	VERB
inlawrev-18087	930	23	all	all	DET
inlawrev-18087	930	24	the	the	DET
inlawrev-18087	930	25	statutes	statute	NOUN
inlawrev-18087	930	26	requirements	requirement	NOUN
inlawrev-18087	930	27	and	and	CCONJ
inlawrev-18087	930	28	,	,	PUNCT
inlawrev-18087	930	29	therefore	therefore	ADV
inlawrev-18087	930	30	,	,	PUNCT
inlawrev-18087	930	31	was	be	AUX
inlawrev-18087	930	32	not	not	PART
inlawrev-18087	930	33	subject	subject	ADJ
inlawrev-18087	930	34	to	to	ADP
inlawrev-18087	930	35	the	the	DET
inlawrev-18087	930	36	premiums	premium	NOUN
inlawrev-18087	930	37	tax	tax	NOUN
inlawrev-18087	930	38	and	and	CCONJ
inlawrev-18087	930	39	did	do	AUX
inlawrev-18087	930	40	not	not	PART
inlawrev-18087	930	41	qualify	qualify	VERB
inlawrev-18087	930	42	for	for	ADP
inlawrev-18087	930	43	an	an	DET
inlawrev-18087	930	44	exemption.422	exemption.422	NOUN
inlawrev-18087	930	45	specifically	specifically	ADV
inlawrev-18087	930	46	,	,	PUNCT
inlawrev-18087	930	47	to	to	PART
inlawrev-18087	930	48	meet	meet	VERB
inlawrev-18087	930	49	the	the	DET
inlawrev-18087	930	50	statute	statute	NOUN
inlawrev-18087	930	51	’s	’s	PART
inlawrev-18087	930	52	requirements	requirement	NOUN
inlawrev-18087	930	53	,	,	PUNCT
inlawrev-18087	930	54	ups	up	NOUN
inlawrev-18087	930	55	’s	’s	PART
inlawrev-18087	930	56	affiliates	affiliate	NOUN
inlawrev-18087	930	57	were	be	AUX
inlawrev-18087	930	58	required	require	VERB
inlawrev-18087	930	59	to	to	PART
inlawrev-18087	930	60	be	be	AUX
inlawrev-18087	930	61	“	"	PUNCT
inlawrev-18087	930	62	doing	do	VERB
inlawrev-18087	930	63	business	business	NOUN
inlawrev-18087	930	64	within	within	ADP
inlawrev-18087	930	65	[	[	X
inlawrev-18087	930	66	indiana	indiana	X
inlawrev-18087	930	67	]	]	X
inlawrev-18087	930	68	,	,	PUNCT
inlawrev-18087	930	69	”	"	PUNCT
inlawrev-18087	930	70	which	which	PRON
inlawrev-18087	930	71	the	the	DET
inlawrev-18087	930	72	department	department	NOUN
inlawrev-18087	930	73	alleged	allege	VERB
inlawrev-18087	930	74	ups	up	NOUN
inlawrev-18087	930	75	failed	fail	VERB
inlawrev-18087	930	76	to	to	PART
inlawrev-18087	930	77	prove.423	prove.423	VERB
inlawrev-18087	930	78	the	the	DET
inlawrev-18087	930	79	indiana	indiana	PROPN
inlawrev-18087	930	80	supreme	supreme	PROPN
inlawrev-18087	930	81	court	court	PROPN
inlawrev-18087	930	82	agreed	agree	VERB
inlawrev-18087	930	83	there	there	PRON
inlawrev-18087	930	84	was	be	VERB
inlawrev-18087	930	85	“	"	PUNCT
inlawrev-18087	930	86	no	no	DET
inlawrev-18087	930	87	evidence	evidence	NOUN
inlawrev-18087	930	88	in	in	ADP
inlawrev-18087	930	89	the	the	DET
inlawrev-18087	930	90	record	record	NOUN
inlawrev-18087	930	91	.	.	PUNCT
inlawrev-18087	930	92	.	.	PUNCT
inlawrev-18087	930	93	.	.	PUNCT
inlawrev-18087	931	1	that	that	SCONJ
inlawrev-18087	931	2	the	the	DET
inlawrev-18087	931	3	reinsurance	reinsurance	NOUN
inlawrev-18087	931	4	transactions	transaction	NOUN
inlawrev-18087	931	5	took	take	VERB
inlawrev-18087	931	6	place	place	NOUN
inlawrev-18087	931	7	in	in	ADP
inlawrev-18087	931	8	the	the	DET
inlawrev-18087	931	9	state	state	NOUN
inlawrev-18087	931	10	of	of	ADP
inlawrev-18087	931	11	indiana	indiana	PROPN
inlawrev-18087	931	12	.	.	PUNCT
inlawrev-18087	931	13	”424	”424	PUNCT
inlawrev-18087	931	14	therefore	therefore	ADV
inlawrev-18087	931	15	,	,	PUNCT
inlawrev-18087	931	16	“	"	PUNCT
inlawrev-18087	931	17	because	because	SCONJ
inlawrev-18087	931	18	this	this	PRON
inlawrev-18087	931	19	is	be	AUX
inlawrev-18087	931	20	a	a	DET
inlawrev-18087	931	21	necessary	necessary	ADJ
inlawrev-18087	931	22	condition	condition	NOUN
inlawrev-18087	931	23	in	in	ADP
inlawrev-18087	931	24	order	order	NOUN
inlawrev-18087	931	25	to	to	PART
inlawrev-18087	931	26	be	be	AUX
inlawrev-18087	931	27	‘	'	PUNCT
inlawrev-18087	931	28	subject	subject	ADJ
inlawrev-18087	931	29	to	to	ADP
inlawrev-18087	931	30	’	'	PUNCT
inlawrev-18087	931	31	the	the	DET
inlawrev-18087	931	32	premium	premium	NOUN
inlawrev-18087	931	33	tax	tax	NOUN
inlawrev-18087	931	34	,	,	PUNCT
inlawrev-18087	931	35	ups	up	NOUN
inlawrev-18087	931	36	failed	fail	VERB
inlawrev-18087	931	37	in	in	ADP
inlawrev-18087	931	38	its	its	PRON
inlawrev-18087	931	39	burden	burden	NOUN
inlawrev-18087	931	40	of	of	ADP
inlawrev-18087	931	41	establishing	establish	VERB
inlawrev-18087	931	42	that	that	SCONJ
inlawrev-18087	931	43	it	it	PRON
inlawrev-18087	931	44	is	be	AUX
inlawrev-18087	931	45	entitled	entitle	VERB
inlawrev-18087	931	46	to	to	PART
inlawrev-18087	931	47	summary	summary	VERB
inlawrev-18087	931	48	judgment	judgment	NOUN
inlawrev-18087	931	49	as	as	ADP
inlawrev-18087	931	50	a	a	DET
inlawrev-18087	931	51	matter	matter	NOUN
inlawrev-18087	931	52	of	of	ADP
inlawrev-18087	931	53	law	law	NOUN
inlawrev-18087	931	54	.	.	PUNCT
inlawrev-18087	932	1	”425	”425	PUNCT
inlawrev-18087	932	2	accordingly	accordingly	ADV
inlawrev-18087	932	3	,	,	PUNCT
inlawrev-18087	932	4	the	the	DET
inlawrev-18087	932	5	court	court	NOUN
inlawrev-18087	932	6	reversed	reverse	VERB
inlawrev-18087	932	7	the	the	DET
inlawrev-18087	932	8	tax	tax	NOUN
inlawrev-18087	932	9	court	court	NOUN
inlawrev-18087	932	10	’s	’s	PART
inlawrev-18087	932	11	decision.426	decision.426	NOUN
inlawrev-18087	932	12	413	413	NUM
inlawrev-18087	932	13	.	.	PUNCT
inlawrev-18087	933	1	i	i	PRON
inlawrev-18087	933	2	d.	d.	PROPN
inlawrev-18087	933	3	at	at	ADP
inlawrev-18087	933	4	597	597	NUM
inlawrev-18087	933	5	.	.	PUNCT
inlawrev-18087	934	1	414	414	NUM
inlawrev-18087	934	2	.	.	PUNCT
inlawrev-18087	935	1	i	i	PRON
inlawrev-18087	935	2	d.	d.	PROPN
inlawrev-18087	935	3	at	at	ADP
inlawrev-18087	935	4	598	598	NUM
inlawrev-18087	935	5	-	-	SYM
inlawrev-18087	935	6	99	99	NUM
inlawrev-18087	935	7	.	.	PUNCT
inlawrev-18087	936	1	415	415	NUM
inlawrev-18087	936	2	.	.	PUNCT
inlawrev-18087	937	1	i	i	PRON
inlawrev-18087	937	2	d.	d.	PROPN
inlawrev-18087	937	3	at	at	ADP
inlawrev-18087	937	4	598	598	NUM
inlawrev-18087	937	5	.	.	PUNCT
inlawrev-18087	938	1	416	416	NUM
inlawrev-18087	938	2	.	.	PUNCT
inlawrev-18087	939	1	i	i	PRON
inlawrev-18087	939	2	d.	d.	PROPN
inlawrev-18087	939	3	417	417	NUM
inlawrev-18087	939	4	.	.	PUNCT
inlawrev-18087	940	1	i	i	PRON
inlawrev-18087	940	2	d.	d.	PROPN
inlawrev-18087	940	3	at	at	ADP
inlawrev-18087	940	4	598	598	NUM
inlawrev-18087	940	5	-	-	SYM
inlawrev-18087	940	6	99	99	NUM
inlawrev-18087	940	7	.	.	PUNCT
inlawrev-18087	941	1	418	418	NUM
inlawrev-18087	941	2	.	.	PUNCT
inlawrev-18087	942	1	i	i	PRON
inlawrev-18087	942	2	d.	d.	PROPN
inlawrev-18087	942	3	at	at	ADP
inlawrev-18087	942	4	599	599	NUM
inlawrev-18087	942	5	.	.	PUNCT
inlawrev-18087	943	1	419	419	NUM
inlawrev-18087	943	2	.	.	PUNCT
inlawrev-18087	944	1	i	i	PRON
inlawrev-18087	944	2	d.	d.	PROPN
inlawrev-18087	944	3	420	420	NUM
inlawrev-18087	944	4	.	.	PUNCT
inlawrev-18087	945	1	i	i	PRON
inlawrev-18087	945	2	d.	d.	PROPN
inlawrev-18087	945	3	at	at	ADP
inlawrev-18087	945	4	597	597	NUM
inlawrev-18087	945	5	(	(	PUNCT
inlawrev-18087	945	6	citing	cite	VERB
inlawrev-18087	945	7	ind	ind	NOUN
inlawrev-18087	945	8	.	.	PUNCT
inlawrev-18087	946	1	code	code	PROPN
inlawrev-18087	946	2	§	§	PROPN
inlawrev-18087	946	3	§	§	PROPN
inlawrev-18087	946	4	6	6	NUM
inlawrev-18087	946	5	3	3	NUM
inlawrev-18087	946	6	2	2	NUM
inlawrev-18087	946	7	2.8(4	2.8(4	NUM
inlawrev-18087	946	8	)	)	PUNCT
inlawrev-18087	946	9	,	,	PUNCT
inlawrev-18087	946	10	27	27	NUM
inlawrev-18087	946	11	1	1	NUM
inlawrev-18087	946	12	18	18	NUM
inlawrev-18087	946	13	2(d	2(d	NUM
inlawrev-18087	946	14	)	)	PUNCT
inlawrev-18087	946	15	(	(	PUNCT
inlawrev-18087	946	16	2000	2000	NUM
inlawrev-18087	946	17	supp	supp	NOUN
inlawrev-18087	946	18	.	.	PUNCT
inlawrev-18087	946	19	)	)	PUNCT
inlawrev-18087	946	20	,	,	PUNCT
inlawrev-18087	946	21	27	27	NUM
inlawrev-18087	946	22	1	1	NUM
inlawrev-18087	946	23	18	18	NUM
inlawrev-18087	946	24	2(h	2(h	NUM
inlawrev-18087	946	25	)	)	PUNCT
inlawrev-18087	946	26	(	(	PUNCT
inlawrev-18087	946	27	2001	2001	NUM
inlawrev-18087	946	28	supp	supp	PROPN
inlawrev-18087	946	29	.	.	PUNCT
inlawrev-18087	946	30	)	)	PUNCT
inlawrev-18087	946	31	)	)	PUNCT
inlawrev-18087	946	32	.	.	PUNCT
inlawrev-18087	947	1	421	421	NUM
inlawrev-18087	947	2	.	.	PUNCT
inlawrev-18087	948	1	i	i	PRON
inlawrev-18087	948	2	d.	d.	PROPN
inlawrev-18087	948	3	at	at	ADP
inlawrev-18087	948	4	600	600	NUM
inlawrev-18087	948	5	.	.	PUNCT
inlawrev-18087	949	1	422	422	NUM
inlawrev-18087	949	2	.	.	PUNCT
inlawrev-18087	950	1	i	i	PRON
inlawrev-18087	950	2	d.	d.	PROPN
inlawrev-18087	950	3	423	423	NUM
inlawrev-18087	950	4	.	.	PUNCT
inlawrev-18087	951	1	i	i	PRON
inlawrev-18087	951	2	d.	d.	PROPN
inlawrev-18087	951	3	at	at	ADP
inlawrev-18087	951	4	600	600	NUM
inlawrev-18087	951	5	-	-	SYM
inlawrev-18087	951	6	01	01	NUM
inlawrev-18087	951	7	.	.	PUNCT
inlawrev-18087	951	8	424	424	NUM
inlawrev-18087	951	9	.	.	PUNCT
inlawrev-18087	952	1	i	i	PRON
inlawrev-18087	952	2	d.	d.	PROPN
inlawrev-18087	952	3	at	at	ADP
inlawrev-18087	952	4	603	603	NUM
inlawrev-18087	952	5	.	.	PUNCT
inlawrev-18087	952	6	425	425	NUM
inlawrev-18087	952	7	.	.	PUNCT
inlawrev-18087	953	1	i	i	PRON
inlawrev-18087	953	2	d.	d.	PROPN
inlawrev-18087	953	3	426	426	NUM
inlawrev-18087	953	4	.	.	PUNCT
inlawrev-18087	954	1	i	i	PRON
inlawrev-18087	954	2	d.	d.	PROPN