id	sid	tid	token	lemma	pos
inlawrev-2355	1	1	indiana	indiana	PROPN
inlawrev-2355	1	2	law	law	PROPN
inlawrev-2355	1	3	review	review	PROPN
inlawrev-2355	1	4	indiana	indiana	PROPN
inlawrev-2355	1	5	l^aisv	l^aisv	PROPN
inlawrev-2355	1	6	reviei;^	reviei;^	PROPN
inlawrev-2355	1	7	volume	volume	NOUN
inlawrev-2355	1	8	13	13	NUM
inlawrev-2355	1	9	1980	1980	NUM
inlawrev-2355	1	10	number	number	NOUN
inlawrev-2355	1	11	1	1	NUM
inlawrev-2355	1	12	survey	survey	NOUN
inlawrev-2355	1	13	of	of	ADP
inlawrev-2355	1	14	recent	recent	ADJ
inlawrev-2355	1	15	developments	development	NOUN
inlawrev-2355	1	16	in	in	ADP
inlawrev-2355	1	17	indiana	indiana	PROPN
inlawrev-2355	1	18	law	law	PROPN
inlawrev-2355	1	19	the	the	DET
inlawrev-2355	1	20	board	board	NOUN
inlawrev-2355	1	21	of	of	ADP
inlawrev-2355	1	22	editors	editor	NOUN
inlawrev-2355	1	23	of	of	ADP
inlawrev-2355	1	24	the	the	DET
inlawrev-2355	1	25	indiana	indiana	PROPN
inlawrev-2355	1	26	law	law	PROPN
inlawrev-2355	1	27	review	review	NOUN
inlawrev-2355	1	28	is	be	AUX
inlawrev-2355	1	29	pleased	pleased	ADJ
inlawrev-2355	1	30	to	to	PART
inlawrev-2355	1	31	publish	publish	VERB
inlawrev-2355	1	32	its	its	PRON
inlawrev-2355	1	33	seventh	seventh	ADJ
inlawrev-2355	1	34	annual	annual	ADJ
inlawrev-2355	1	35	survey	survey	NOUN
inlawrev-2355	1	36	of	of	ADP
inlawrev-2355	1	37	recent	recent	ADJ
inlawrev-2355	1	38	developments	development	NOUN
inlawrev-2355	1	39	in	in	ADP
inlawrev-2355	1	40	indiana	indiana	PROPN
inlawrev-2355	1	41	law	law	PROPN
inlawrev-2355	1	42	.	.	PUNCT
inlawrev-2355	2	1	this	this	DET
inlawrev-2355	2	2	survey	survey	NOUN
inlawrev-2355	2	3	covers	cover	VERB
inlawrev-2355	2	4	the	the	DET
inlawrev-2355	2	5	period	period	NOUN
inlawrev-2355	2	6	from	from	ADP
inlawrev-2355	2	7	june	june	PROPN
inlawrev-2355	2	8	1	1	NUM
inlawrev-2355	2	9	,	,	PUNCT
inlawrev-2355	2	10	1978	1978	NUM
inlawrev-2355	2	11	,	,	PUNCT
inlawrev-2355	2	12	through	through	ADP
inlawrev-2355	2	13	may	may	PROPN
inlawrev-2355	2	14	31	31	NUM
inlawrev-2355	2	15	,	,	PUNCT
inlawrev-2355	2	16	1979	1979	NUM
inlawrev-2355	2	17	.	.	PUNCT
inlawrev-2355	3	1	it	it	PRON
inlawrev-2355	3	2	combines	combine	VERB
inlawrev-2355	3	3	a	a	DET
inlawrev-2355	3	4	scholarly	scholarly	ADJ
inlawrev-2355	3	5	and	and	CCONJ
inlawrev-2355	3	6	practical	practical	ADJ
inlawrev-2355	3	7	approach	approach	NOUN
inlawrev-2355	3	8	in	in	ADP
inlawrev-2355	3	9	emphasizing	emphasize	VERB
inlawrev-2355	3	10	recent	recent	ADJ
inlawrev-2355	3	11	developments	development	NOUN
inlawrev-2355	3	12	in	in	ADP
inlawrev-2355	3	13	indiana	indiana	PROPN
inlawrev-2355	3	14	case	case	NOUN
inlawrev-2355	3	15	and	and	CCONJ
inlawrev-2355	3	16	statutory	statutory	ADJ
inlawrev-2355	3	17	law	law	NOUN
inlawrev-2355	3	18	.	.	PUNCT
inlawrev-2355	4	1	selected	select	VERB
inlawrev-2355	4	2	federal	federal	ADJ
inlawrev-2355	4	3	case	case	NOUN
inlawrev-2355	4	4	and	and	CCONJ
inlawrev-2355	4	5	statutory	statutory	ADJ
inlawrev-2355	4	6	developments	development	NOUN
inlawrev-2355	4	7	are	be	AUX
inlawrev-2355	4	8	also	also	ADV
inlawrev-2355	4	9	included	include	VERB
inlawrev-2355	4	10	.	.	PUNCT
inlawrev-2355	5	1	no	no	DET
inlawrev-2355	5	2	attempt	attempt	NOUN
inlawrev-2355	5	3	has	have	AUX
inlawrev-2355	5	4	been	be	AUX
inlawrev-2355	5	5	made	make	VERB
inlawrev-2355	5	6	to	to	PART
inlawrev-2355	5	7	include	include	VERB
inlawrev-2355	5	8	all	all	DET
inlawrev-2355	5	9	developments	development	NOUN
inlawrev-2355	5	10	arising	arise	VERB
inlawrev-2355	5	11	during	during	ADP
inlawrev-2355	5	12	the	the	DET
inlawrev-2355	5	13	survey	survey	NOUN
inlawrev-2355	5	14	period	period	NOUN
inlawrev-2355	5	15	or	or	CCONJ
inlawrev-2355	5	16	to	to	PART
inlawrev-2355	5	17	analyze	analyze	VERB
inlawrev-2355	5	18	exhaustively	exhaustively	ADV
inlawrev-2355	5	19	those	those	DET
inlawrev-2355	5	20	developments	development	NOUN
inlawrev-2355	5	21	that	that	PRON
inlawrev-2355	5	22	are	be	AUX
inlawrev-2355	5	23	included	include	VERB
inlawrev-2355	5	24	.	.	PUNCT
inlawrev-2355	6	1	i.	i.	PROPN
inlawrev-2355	6	2	foreword	foreword	PROPN
inlawrev-2355	6	3	:	:	PUNCT
inlawrev-2355	6	4	indiana	indiana	PROPN
inlawrev-2355	6	5	taxation	taxation	PROPN
inlawrev-2355	6	6	marc	marc	PROPN
inlawrev-2355	6	7	s.	s.	PROPN
inlawrev-2355	6	8	weinstein	weinstein	PROPN
inlawrev-2355	6	9	*	*	PROPN
inlawrev-2355	6	10	taxation	taxation	NOUN
inlawrev-2355	6	11	in	in	ADP
inlawrev-2355	6	12	the	the	DET
inlawrev-2355	6	13	state	state	NOUN
inlawrev-2355	6	14	of	of	ADP
inlawrev-2355	6	15	indiana	indiana	PROPN
inlawrev-2355	6	16	is	be	AUX
inlawrev-2355	6	17	necessarily	necessarily	ADV
inlawrev-2355	6	18	a	a	DET
inlawrev-2355	6	19	broad	broad	ADJ
inlawrev-2355	6	20	and	and	CCONJ
inlawrev-2355	6	21	complex	complex	ADJ
inlawrev-2355	6	22	subject	subject	NOUN
inlawrev-2355	6	23	,	,	PUNCT
inlawrev-2355	6	24	encompassing	encompass	VERB
inlawrev-2355	6	25	not	not	PART
inlawrev-2355	6	26	only	only	ADV
inlawrev-2355	6	27	the	the	DET
inlawrev-2355	6	28	various	various	ADJ
inlawrev-2355	6	29	taxes	taxis	NOUN
inlawrev-2355	6	30	levied	levy	VERB
inlawrev-2355	6	31	by	by	ADP
inlawrev-2355	6	32	the	the	DET
inlawrev-2355	6	33	state	state	NOUN
inlawrev-2355	6	34	,	,	PUNCT
inlawrev-2355	6	35	but	but	CCONJ
inlawrev-2355	6	36	also	also	ADV
inlawrev-2355	6	37	numerous	numerous	ADJ
inlawrev-2355	6	38	rules	rule	NOUN
inlawrev-2355	6	39	governing	govern	VERB
inlawrev-2355	6	40	collection	collection	NOUN
inlawrev-2355	6	41	,	,	PUNCT
inlawrev-2355	6	42	appeal	appeal	NOUN
inlawrev-2355	6	43	,	,	PUNCT
inlawrev-2355	6	44	and	and	CCONJ
inlawrev-2355	6	45	other	other	ADJ
inlawrev-2355	6	46	procedural	procedural	ADJ
inlawrev-2355	6	47	matters	matter	NOUN
inlawrev-2355	6	48	.	.	PUNCT
inlawrev-2355	7	1	the	the	DET
inlawrev-2355	7	2	purpose	purpose	NOUN
inlawrev-2355	7	3	of	of	ADP
inlawrev-2355	7	4	this	this	DET
inlawrev-2355	7	5	article	article	NOUN
inlawrev-2355	7	6	is	be	AUX
inlawrev-2355	7	7	to	to	PART
inlawrev-2355	7	8	provide	provide	VERB
inlawrev-2355	7	9	a	a	DET
inlawrev-2355	7	10	comprehensive	comprehensive	ADJ
inlawrev-2355	7	11	overview	overview	NOUN
inlawrev-2355	7	12	of	of	ADP
inlawrev-2355	7	13	the	the	DET
inlawrev-2355	7	14	history	history	NOUN
inlawrev-2355	7	15	and	and	CCONJ
inlawrev-2355	7	16	operation	operation	NOUN
inlawrev-2355	7	17	of	of	ADP
inlawrev-2355	7	18	the	the	DET
inlawrev-2355	7	19	indiana	indiana	PROPN
inlawrev-2355	7	20	department	department	PROPN
inlawrev-2355	7	21	of	of	ADP
inlawrev-2355	7	22	revenue	revenue	NOUN
inlawrev-2355	7	23	and	and	CCONJ
inlawrev-2355	7	24	the	the	DET
inlawrev-2355	7	25	state	state	NOUN
inlawrev-2355	7	26	board	board	NOUN
inlawrev-2355	7	27	of	of	ADP
inlawrev-2355	7	28	commissioners	commissioner	NOUN
inlawrev-2355	7	29	,	,	PUNCT
inlawrev-2355	7	30	to	to	PART
inlawrev-2355	7	31	explain	explain	VERB
inlawrev-2355	7	32	the	the	DET
inlawrev-2355	7	33	various	various	ADJ
inlawrev-2355	7	34	taxes	taxis	NOUN
inlawrev-2355	7	35	administered	administer	VERB
inlawrev-2355	7	36	by	by	ADP
inlawrev-2355	7	37	each	each	DET
inlawrev-2355	7	38	agency	agency	NOUN
inlawrev-2355	7	39	,	,	PUNCT
inlawrev-2355	7	40	and	and	CCONJ
inlawrev-2355	7	41	to	to	PART
inlawrev-2355	7	42	survey	survey	VERB
inlawrev-2355	7	43	recent	recent	ADJ
inlawrev-2355	7	44	legislative	legislative	ADJ
inlawrev-2355	7	45	and	and	CCONJ
inlawrev-2355	7	46	judicial	judicial	ADJ
inlawrev-2355	7	47	developments	development	NOUN
inlawrev-2355	7	48	in	in	ADP
inlawrev-2355	7	49	the	the	DET
inlawrev-2355	7	50	area	area	NOUN
inlawrev-2355	7	51	.	.	PUNCT
inlawrev-2355	8	1	a.	a.	PROPN
inlawrev-2355	8	2	department	department	PROPN
inlawrev-2355	8	3	of	of	ADP
inlawrev-2355	8	4	revenue	revenue	NOUN
inlawrev-2355	8	5	1	1	NUM
inlawrev-2355	8	6	.	.	PUNCT
inlawrev-2355	9	1	introduction	introduction	NOUN
inlawrev-2355	9	2	.	.	PUNCT
inlawrev-2355	10	1	—	—	PUNCT
inlawrev-2355	10	2	the	the	DET
inlawrev-2355	10	3	indiana	indiana	PROPN
inlawrev-2355	10	4	department	department	PROPN
inlawrev-2355	10	5	of	of	ADP
inlawrev-2355	10	6	revenue	revenue	NOUN
inlawrev-2355	10	7	was	be	AUX
inlawrev-2355	10	8	created	create	VERB
inlawrev-2355	10	9	in	in	ADP
inlawrev-2355	10	10	1947	1947	NUM
inlawrev-2355	10	11	by	by	ADP
inlawrev-2355	10	12	an	an	DET
inlawrev-2355	10	13	act	act	NOUN
inlawrev-2355	10	14	of	of	ADP
inlawrev-2355	10	15	the	the	DET
inlawrev-2355	10	16	legislature	legislature	NOUN
inlawrev-2355	10	17	which	which	PRON
inlawrev-2355	10	18	consolidated	consolidate	VERB
inlawrev-2355	10	19	the	the	DET
inlawrev-2355	10	20	operations	operation	NOUN
inlawrev-2355	10	21	of	of	ADP
inlawrev-2355	10	22	the	the	DET
inlawrev-2355	10	23	gross	gross	ADJ
inlawrev-2355	10	24	income	income	NOUN
inlawrev-2355	10	25	tax	tax	NOUN
inlawrev-2355	10	26	division	division	NOUN
inlawrev-2355	10	27	,	,	PUNCT
inlawrev-2355	10	28	inheritance	inheritance	NOUN
inlawrev-2355	10	29	tax	tax	NOUN
inlawrev-2355	10	30	division	division	NOUN
inlawrev-2355	10	31	,	,	PUNCT
inlawrev-2355	10	32	motor	motor	NOUN
inlawrev-2355	10	33	fuel	fuel	NOUN
inlawrev-2355	10	34	tax	tax	NOUN
inlawrev-2355	10	35	division	division	NOUN
inlawrev-2355	10	36	,	,	PUNCT
inlawrev-2355	10	37	intangibles	intangible	NOUN
inlawrev-2355	10	38	tax	tax	NOUN
inlawrev-2355	10	39	division	division	NOUN
inlawrev-2355	10	40	and	and	CCONJ
inlawrev-2355	10	41	store	store	NOUN
inlawrev-2355	10	42	licenses.^	licenses.^	NOUN
inlawrev-2355	10	43	chief	chief	ADJ
inlawrev-2355	10	44	hearing	hearing	NOUN
inlawrev-2355	10	45	officer	officer	NOUN
inlawrev-2355	10	46	,	,	PUNCT
inlawrev-2355	10	47	advisory	advisory	ADJ
inlawrev-2355	10	48	section	section	NOUN
inlawrev-2355	10	49	,	,	PUNCT
inlawrev-2355	10	50	indiana	indiana	PROPN
inlawrev-2355	10	51	department	department	PROPN
inlawrev-2355	10	52	of	of	ADP
inlawrev-2355	10	53	revenue	revenue	NOUN
inlawrev-2355	10	54	.	.	PUNCT
inlawrev-2355	11	1	member	member	NOUN
inlawrev-2355	11	2	of	of	ADP
inlawrev-2355	11	3	the	the	DET
inlawrev-2355	11	4	indiana	indiana	PROPN
inlawrev-2355	11	5	bar	bar	PROPN
inlawrev-2355	11	6	.	.	PUNCT
inlawrev-2355	12	1	b.a	b.a	PROPN
inlawrev-2355	12	2	.	.	PROPN
inlawrev-2355	12	3	,	,	PUNCT
inlawrev-2355	12	4	indiana	indiana	PROPN
inlawrev-2355	12	5	university	university	PROPN
inlawrev-2355	12	6	,	,	PUNCT
inlawrev-2355	12	7	1974	1974	NUM
inlawrev-2355	12	8	;	;	PUNCT
inlawrev-2355	12	9	j.d	j.d	PROPN
inlawrev-2355	12	10	.	.	PROPN
inlawrev-2355	12	11	,	,	PUNCT
inlawrev-2355	12	12	indiana	indiana	PROPN
inlawrev-2355	12	13	university	university	PROPN
inlawrev-2355	12	14	school	school	NOUN
inlawrev-2355	12	15	of	of	ADP
inlawrev-2355	12	16	law	law	NOUN
inlawrev-2355	12	17	—	—	PUNCT
inlawrev-2355	12	18	indianapolis	indianapolis	PROPN
inlawrev-2355	12	19	,	,	PUNCT
inlawrev-2355	12	20	1978	1978	NUM
inlawrev-2355	12	21	.	.	PUNCT
inlawrev-2355	13	1	th^	th^	ADJ
inlawrev-2355	13	2	author	author	NOUN
inlawrev-2355	13	3	wishes	wish	VERB
inlawrev-2355	13	4	to	to	PART
inlawrev-2355	13	5	thank	thank	VERB
inlawrev-2355	13	6	william	william	PROPN
inlawrev-2355	13	7	l.	l.	PROPN
inlawrev-2355	13	8	tracy	tracy	PROPN
inlawrev-2355	13	9	,	,	PUNCT
inlawrev-2355	13	10	administrator	administrator	NOUN
inlawrev-2355	13	11	of	of	ADP
inlawrev-2355	13	12	the	the	DET
inlawrev-2355	13	13	inheritance	inheritance	NOUN
inlawrev-2355	13	14	tax	tax	NOUN
inlawrev-2355	13	15	division	division	NOUN
inlawrev-2355	13	16	,	,	PUNCT
inlawrev-2355	13	17	indiana	indiana	PROPN
inlawrev-2355	13	18	department	department	PROPN
inlawrev-2355	13	19	of	of	ADP
inlawrev-2355	13	20	revenue	revenue	NOUN
inlawrev-2355	13	21	,	,	PUNCT
inlawrev-2355	13	22	for	for	ADP
inlawrev-2355	13	23	his	his	PRON
inlawrev-2355	13	24	assistance	assistance	NOUN
inlawrev-2355	13	25	in	in	ADP
inlawrev-2355	13	26	preparing	prepare	VERB
inlawrev-2355	13	27	the	the	DET
inlawrev-2355	13	28	portion	portion	NOUN
inlawrev-2355	13	29	of	of	ADP
inlawrev-2355	13	30	this	this	DET
inlawrev-2355	13	31	discussion	discussion	NOUN
inlawrev-2355	13	32	dealing	deal	VERB
inlawrev-2355	13	33	with	with	ADP
inlawrev-2355	13	34	inheritance	inheritance	NOUN
inlawrev-2355	13	35	tax	tax	NOUN
inlawrev-2355	13	36	.	.	PUNCT
inlawrev-2355	14	1	'	'	PUNCT
inlawrev-2355	14	2	act	act	NOUN
inlawrev-2355	14	3	of	of	ADP
inlawrev-2355	14	4	feb	feb	PROPN
inlawrev-2355	14	5	.	.	PROPN
inlawrev-2355	14	6	28	28	NUM
inlawrev-2355	14	7	,	,	PUNCT
inlawrev-2355	14	8	1947	1947	NUM
inlawrev-2355	14	9	,	,	PUNCT
inlawrev-2355	14	10	ch	ch	NOUN
inlawrev-2355	14	11	.	.	PROPN
inlawrev-2355	14	12	10	10	NUM
inlawrev-2355	14	13	,	,	PUNCT
inlawrev-2355	14	14	§	§	PROPN
inlawrev-2355	14	15	2	2	NUM
inlawrev-2355	14	16	,	,	PUNCT
inlawrev-2355	14	17	1947	1947	NUM
inlawrev-2355	14	18	ind	ind	NOUN
inlawrev-2355	14	19	.	.	PUNCT
inlawrev-2355	15	1	acts	act	VERB
inlawrev-2355	15	2	49	49	NUM
inlawrev-2355	15	3	(	(	PUNCT
inlawrev-2355	15	4	codified	codify	VERB
inlawrev-2355	15	5	at	at	ADP
inlawrev-2355	15	6	ind	ind	PROPN
inlawrev-2355	15	7	.	.	PUNCT
inlawrev-2355	16	1	code	code	PROPN
inlawrev-2355	16	2	§	§	PROPN
inlawrev-2355	16	3	§	§	PROPN
inlawrev-2355	16	4	6	6	NUM
inlawrev-2355	16	5	-	-	SYM
inlawrev-2355	16	6	8	8	NUM
inlawrev-2355	16	7	-	-	PUNCT
inlawrev-2355	16	8	3	3	NUM
inlawrev-2355	16	9	-	-	SYM
inlawrev-2355	16	10	2	2	NUM
inlawrev-2355	16	11	,	,	PUNCT
inlawrev-2355	16	12	-4	-4	PUNCT
inlawrev-2355	16	13	(	(	PUNCT
inlawrev-2355	16	14	1976	1976	NUM
inlawrev-2355	16	15	)	)	PUNCT
inlawrev-2355	16	16	)	)	PUNCT
inlawrev-2355	16	17	.	.	PUNCT
inlawrev-2355	17	1	prior	prior	ADV
inlawrev-2355	17	2	to	to	ADP
inlawrev-2355	17	3	the	the	DET
inlawrev-2355	17	4	passage	passage	NOUN
inlawrev-2355	17	5	of	of	ADP
inlawrev-2355	17	6	this	this	DET
inlawrev-2355	17	7	act	act	NOUN
inlawrev-2355	17	8	,	,	PUNCT
inlawrev-2355	17	9	the	the	DET
inlawrev-2355	17	10	income	income	NOUN
inlawrev-2355	17	11	tax	tax	NOUN
inlawrev-2355	17	12	laws	law	NOUN
inlawrev-2355	17	13	of	of	ADP
inlawrev-2355	17	14	indiana	indiana	PROPN
inlawrev-2355	17	15	were	be	AUX
inlawrev-2355	17	16	2	2	NUM
inlawrev-2355	17	17	indiana	indiana	NOUN
inlawrev-2355	17	18	la	la	PROPN
inlawrev-2355	17	19	wreview	wreview	PROPN
inlawrev-2355	18	1	[	[	X
inlawrev-2355	18	2	vol	vol	NOUN
inlawrev-2355	18	3	.	.	PUNCT
inlawrev-2355	19	1	13:1	13:1	NUM
inlawrev-2355	19	2	in	in	ADP
inlawrev-2355	19	3	1951	1951	NUM
inlawrev-2355	19	4	,	,	PUNCT
inlawrev-2355	19	5	the	the	DET
inlawrev-2355	19	6	department	department	NOUN
inlawrev-2355	19	7	assumed	assume	VERB
inlawrev-2355	19	8	responsibility	responsibility	NOUN
inlawrev-2355	19	9	for	for	ADP
inlawrev-2355	19	10	the	the	DET
inlawrev-2355	19	11	administration	administration	NOUN
inlawrev-2355	19	12	of	of	ADP
inlawrev-2355	19	13	private	private	ADJ
inlawrev-2355	19	14	employment	employment	NOUN
inlawrev-2355	19	15	agencies.^	agencies.^	NOUN
inlawrev-2355	19	16	in	in	ADP
inlawrev-2355	19	17	1963	1963	NUM
inlawrev-2355	19	18	,	,	PUNCT
inlawrev-2355	19	19	the	the	DET
inlawrev-2355	19	20	indiana	indiana	PROPN
inlawrev-2355	19	21	general	general	PROPN
inlawrev-2355	19	22	assembly	assembly	PROPN
inlawrev-2355	19	23	enacted	enact	VERB
inlawrev-2355	19	24	the	the	DET
inlawrev-2355	19	25	sales	sale	NOUN
inlawrev-2355	19	26	and	and	CCONJ
inlawrev-2355	19	27	use	use	VERB
inlawrev-2355	19	28	tax	tax	NOUN
inlawrev-2355	19	29	act'^	act'^	PROPN
inlawrev-2355	19	30	and	and	CCONJ
inlawrev-2355	19	31	adjusted	adjust	VERB
inlawrev-2355	19	32	gross	gross	ADJ
inlawrev-2355	19	33	income	income	NOUN
inlawrev-2355	19	34	tax	tax	NOUN
inlawrev-2355	19	35	act,'^	act,'^	PUNCT
inlawrev-2355	19	36	and	and	CCONJ
inlawrev-2355	19	37	transferred	transfer	VERB
inlawrev-2355	19	38	the	the	DET
inlawrev-2355	19	39	cigarette	cigarette	NOUN
inlawrev-2355	19	40	tax	tax	NOUN
inlawrev-2355	19	41	division	division	NOUN
inlawrev-2355	19	42	to	to	ADP
inlawrev-2355	19	43	the	the	DET
inlawrev-2355	19	44	department	department	NOUN
inlawrev-2355	19	45	from	from	ADP
inlawrev-2355	19	46	the	the	DET
inlawrev-2355	19	47	indiana	indiana	PROPN
inlawrev-2355	19	48	alcoholic	alcoholic	PROPN
inlawrev-2355	19	49	beverage	beverage	PROPN
inlawrev-2355	19	50	commission.^	commission.^	PROPN
inlawrev-2355	19	51	finally	finally	ADV
inlawrev-2355	19	52	,	,	PUNCT
inlawrev-2355	19	53	in	in	ADP
inlawrev-2355	19	54	1973	1973	NUM
inlawrev-2355	19	55	,	,	PUNCT
inlawrev-2355	19	56	the	the	DET
inlawrev-2355	19	57	department	department	NOUN
inlawrev-2355	19	58	began	begin	VERB
inlawrev-2355	19	59	collection	collection	NOUN
inlawrev-2355	19	60	of	of	ADP
inlawrev-2355	19	61	the	the	DET
inlawrev-2355	19	62	alcoholic	alcoholic	ADJ
inlawrev-2355	19	63	beverage	beverage	NOUN
inlawrev-2355	19	64	tax.^	tax.^	VERB
inlawrev-2355	19	65	the	the	DET
inlawrev-2355	19	66	governing	govern	VERB
inlawrev-2355	19	67	body	body	NOUN
inlawrev-2355	19	68	of	of	ADP
inlawrev-2355	19	69	the	the	DET
inlawrev-2355	19	70	department	department	NOUN
inlawrev-2355	19	71	is	be	AUX
inlawrev-2355	19	72	the	the	DET
inlawrev-2355	19	73	revenue	revenue	NOUN
inlawrev-2355	19	74	board	board	NOUN
inlawrev-2355	19	75	,	,	PUNCT
inlawrev-2355	19	76	consisting	consist	VERB
inlawrev-2355	19	77	of	of	ADP
inlawrev-2355	19	78	the	the	DET
inlawrev-2355	19	79	governor	governor	NOUN
inlawrev-2355	19	80	,	,	PUNCT
inlawrev-2355	19	81	the	the	DET
inlawrev-2355	19	82	auditor	auditor	NOUN
inlawrev-2355	19	83	of	of	ADP
inlawrev-2355	19	84	state	state	NOUN
inlawrev-2355	19	85	,	,	PUNCT
inlawrev-2355	19	86	and	and	CCONJ
inlawrev-2355	19	87	the	the	DET
inlawrev-2355	19	88	treasurer	treasurer	NOUN
inlawrev-2355	19	89	of	of	ADP
inlawrev-2355	19	90	state.^	state.^	NOUN
inlawrev-2355	19	91	the	the	DET
inlawrev-2355	19	92	actual	actual	ADJ
inlawrev-2355	19	93	day	day	NOUN
inlawrev-2355	19	94	-	-	PUNCT
inlawrev-2355	19	95	to	to	ADP
inlawrev-2355	19	96	-	-	PUNCT
inlawrev-2355	19	97	day	day	NOUN
inlawrev-2355	19	98	operations	operation	NOUN
inlawrev-2355	19	99	,	,	PUNCT
inlawrev-2355	19	100	however	however	ADV
inlawrev-2355	19	101	,	,	PUNCT
inlawrev-2355	19	102	are	be	AUX
inlawrev-2355	19	103	under	under	ADP
inlawrev-2355	19	104	the	the	DET
inlawrev-2355	19	105	direction	direction	NOUN
inlawrev-2355	19	106	of	of	ADP
inlawrev-2355	19	107	the	the	DET
inlawrev-2355	19	108	commissioner	commissioner	NOUN
inlawrev-2355	19	109	and	and	CCONJ
inlawrev-2355	19	110	his	his	PRON
inlawrev-2355	19	111	staff,^	staff,^	NOUN
inlawrev-2355	19	112	who	who	PRON
inlawrev-2355	19	113	coordinate	coordinate	VERB
inlawrev-2355	19	114	the	the	DET
inlawrev-2355	19	115	various	various	ADJ
inlawrev-2355	19	116	divisions	division	NOUN
inlawrev-2355	19	117	of	of	ADP
inlawrev-2355	19	118	the	the	DET
inlawrev-2355	19	119	department	department	NOUN
inlawrev-2355	19	120	.	.	PUNCT
inlawrev-2355	20	1	2	2	X
inlawrev-2355	20	2	.	.	X
inlawrev-2355	20	3	taxpayer	taxpayer	NOUN
inlawrev-2355	20	4	contact	contact	NOUN
inlawrev-2355	20	5	division	division	NOUN
inlawrev-2355	20	6	.	.	PUNCT
inlawrev-2355	21	1	—	—	PUNCT
inlawrev-2355	21	2	this	this	DET
inlawrev-2355	21	3	section	section	NOUN
inlawrev-2355	21	4	's	's	PART
inlawrev-2355	21	5	primary	primary	ADJ
inlawrev-2355	21	6	duty	duty	NOUN
inlawrev-2355	21	7	is	be	AUX
inlawrev-2355	21	8	maintenance	maintenance	NOUN
inlawrev-2355	21	9	of	of	ADP
inlawrev-2355	21	10	communication	communication	NOUN
inlawrev-2355	21	11	with	with	ADP
inlawrev-2355	21	12	the	the	DET
inlawrev-2355	21	13	public	public	NOUN
inlawrev-2355	21	14	.	.	PUNCT
inlawrev-2355	22	1	the	the	DET
inlawrev-2355	22	2	section	section	NOUN
inlawrev-2355	22	3	handles	handle	VERB
inlawrev-2355	22	4	phone	phone	NOUN
inlawrev-2355	22	5	calls	call	NOUN
inlawrev-2355	22	6	,	,	PUNCT
inlawrev-2355	22	7	directs	direct	VERB
inlawrev-2355	22	8	taxpayers	taxpayer	NOUN
inlawrev-2355	22	9	to	to	ADP
inlawrev-2355	22	10	proper	proper	ADJ
inlawrev-2355	22	11	offices	office	NOUN
inlawrev-2355	22	12	,	,	PUNCT
inlawrev-2355	22	13	deals	deal	NOUN
inlawrev-2355	22	14	with	with	ADP
inlawrev-2355	22	15	complaints	complaint	NOUN
inlawrev-2355	22	16	,	,	PUNCT
inlawrev-2355	22	17	mails	mail	NOUN
inlawrev-2355	22	18	departmental	departmental	ADJ
inlawrev-2355	22	19	publications	publication	NOUN
inlawrev-2355	22	20	,	,	PUNCT
inlawrev-2355	22	21	sells	sell	VERB
inlawrev-2355	22	22	departmental	departmental	ADJ
inlawrev-2355	22	23	rules	rule	NOUN
inlawrev-2355	22	24	and	and	CCONJ
inlawrev-2355	22	25	regulations	regulation	NOUN
inlawrev-2355	22	26	,	,	PUNCT
inlawrev-2355	22	27	and	and	CCONJ
inlawrev-2355	22	28	regulates	regulate	VERB
inlawrev-2355	22	29	the	the	DET
inlawrev-2355	22	30	licensing	licensing	NOUN
inlawrev-2355	22	31	of	of	ADP
inlawrev-2355	22	32	private	private	ADJ
inlawrev-2355	22	33	employment	employment	NOUN
inlawrev-2355	22	34	agencies.^	agencies.^	NOUN
inlawrev-2355	22	35	3	3	NUM
inlawrev-2355	22	36	.	.	PUNCT
inlawrev-2355	22	37	audit	audit	NOUN
inlawrev-2355	22	38	division	division	NOUN
inlawrev-2355	22	39	.	.	PUNCT
inlawrev-2355	23	1	—	—	PUNCT
inlawrev-2355	23	2	the	the	DET
inlawrev-2355	23	3	audit	audit	NOUN
inlawrev-2355	23	4	division	division	NOUN
inlawrev-2355	23	5	was	be	AUX
inlawrev-2355	23	6	created	create	VERB
inlawrev-2355	23	7	by	by	ADP
inlawrev-2355	23	8	the	the	DET
inlawrev-2355	23	9	1961	1961	NUM
inlawrev-2355	23	10	indiana	indiana	PROPN
inlawrev-2355	23	11	general	general	PROPN
inlawrev-2355	23	12	assembly.^	assembly.^	PROPN
inlawrev-2355	23	13	°	°	PROPN
inlawrev-2355	23	14	it	it	PRON
inlawrev-2355	23	15	is	be	AUX
inlawrev-2355	23	16	presently	presently	ADV
inlawrev-2355	23	17	composed	compose	VERB
inlawrev-2355	23	18	of	of	ADP
inlawrev-2355	23	19	thirteen	thirteen	NUM
inlawrev-2355	23	20	district	district	NOUN
inlawrev-2355	23	21	offices	office	NOUN
inlawrev-2355	23	22	in	in	ADP
inlawrev-2355	23	23	indiana	indiana	PROPN
inlawrev-2355	23	24	and	and	CCONJ
inlawrev-2355	23	25	several	several	ADJ
inlawrev-2355	23	26	smaller	small	ADJ
inlawrev-2355	23	27	offices	office	NOUN
inlawrev-2355	23	28	in	in	ADP
inlawrev-2355	23	29	large	large	ADJ
inlawrev-2355	23	30	cities	city	NOUN
inlawrev-2355	23	31	throughout	throughout	ADP
inlawrev-2355	23	32	the	the	DET
inlawrev-2355	23	33	united	united	PROPN
inlawrev-2355	23	34	states	states	PROPN
inlawrev-2355	23	35	.	.	PUNCT
inlawrev-2355	24	1	this	this	DET
inlawrev-2355	24	2	division	division	NOUN
inlawrev-2355	24	3	not	not	PART
inlawrev-2355	24	4	only	only	ADV
inlawrev-2355	24	5	audits	audits	NOUN
inlawrev-2355	24	6	books	book	NOUN
inlawrev-2355	24	7	and	and	CCONJ
inlawrev-2355	24	8	records	record	NOUN
inlawrev-2355	24	9	of	of	ADP
inlawrev-2355	24	10	individuals	individual	NOUN
inlawrev-2355	24	11	and	and	CCONJ
inlawrev-2355	24	12	businesses	business	NOUN
inlawrev-2355	24	13	,	,	PUNCT
inlawrev-2355	24	14	but	but	CCONJ
inlawrev-2355	24	15	also	also	ADV
inlawrev-2355	24	16	assists	assist	VERB
inlawrev-2355	24	17	taxpayers	taxpayer	NOUN
inlawrev-2355	24	18	with	with	ADP
inlawrev-2355	24	19	tax	tax	NOUN
inlawrev-2355	24	20	return	return	NOUN
inlawrev-2355	24	21	preparation	preparation	NOUN
inlawrev-2355	24	22	and	and	CCONJ
inlawrev-2355	24	23	provides	provide	VERB
inlawrev-2355	24	24	departmental	departmental	ADJ
inlawrev-2355	24	25	publications	publication	NOUN
inlawrev-2355	24	26	.	.	PUNCT
inlawrev-2355	25	1	4	4	X
inlawrev-2355	25	2	.	.	PUNCT
inlawrev-2355	25	3	collection	collection	NOUN
inlawrev-2355	25	4	division	division	NOUN
inlawrev-2355	25	5	.	.	PUNCT
inlawrev-2355	26	1	—	—	PUNCT
inlawrev-2355	26	2	this	this	DET
inlawrev-2355	26	3	division	division	NOUN
inlawrev-2355	26	4	is	be	AUX
inlawrev-2355	26	5	responsible	responsible	ADJ
inlawrev-2355	26	6	for	for	ADP
inlawrev-2355	26	7	collectadministered	collectadministere	VERB
inlawrev-2355	26	8	by	by	ADP
inlawrev-2355	26	9	the	the	DET
inlawrev-2355	26	10	gross	gross	ADJ
inlawrev-2355	26	11	income	income	NOUN
inlawrev-2355	26	12	tax	tax	NOUN
inlawrev-2355	26	13	division	division	NOUN
inlawrev-2355	26	14	,	,	PUNCT
inlawrev-2355	26	15	created	create	VERB
inlawrev-2355	26	16	by	by	ADP
inlawrev-2355	26	17	act	act	NOUN
inlawrev-2355	26	18	of	of	ADP
inlawrev-2355	26	19	feb	feb	PROPN
inlawrev-2355	26	20	.	.	PROPN
inlawrev-2355	26	21	27	27	NUM
inlawrev-2355	26	22	,	,	PUNCT
inlawrev-2355	26	23	1933	1933	NUM
inlawrev-2355	26	24	,	,	PUNCT
inlawrev-2355	26	25	ch	ch	NOUN
inlawrev-2355	26	26	.	.	PROPN
inlawrev-2355	26	27	50	50	NUM
inlawrev-2355	26	28	,	,	PUNCT
inlawrev-2355	26	29	§	§	PROPN
inlawrev-2355	26	30	1	1	NUM
inlawrev-2355	26	31	,	,	PUNCT
inlawrev-2355	26	32	1933	1933	NUM
inlawrev-2355	26	33	ind	ind	NOUN
inlawrev-2355	26	34	.	.	PUNCT
inlawrev-2355	27	1	acts	act	VERB
inlawrev-2355	27	2	388	388	NUM
inlawrev-2355	27	3	(	(	PUNCT
inlawrev-2355	27	4	current	current	ADJ
inlawrev-2355	27	5	version	version	NOUN
inlawrev-2355	27	6	at	at	ADP
inlawrev-2355	27	7	ind	ind	PROPN
inlawrev-2355	27	8	.	.	PUNCT
inlawrev-2355	28	1	code	code	PROPN
inlawrev-2355	28	2	§	§	PROPN
inlawrev-2355	28	3	6	6	NUM
inlawrev-2355	28	4	-	-	SYM
inlawrev-2355	28	5	2	2	NUM
inlawrev-2355	28	6	-	-	PUNCT
inlawrev-2355	28	7	l	l	NOUN
inlawrev-2355	28	8	-	-	PUNCT
inlawrev-2355	28	9	l(b	l(b	NOUN
inlawrev-2355	28	10	)	)	PUNCT
inlawrev-2355	28	11	(	(	PUNCT
inlawrev-2355	28	12	supp	supp	NOUN
inlawrev-2355	28	13	.	.	PUNCT
inlawrev-2355	28	14	1979	1979	NUM
inlawrev-2355	28	15	)	)	PUNCT
inlawrev-2355	28	16	)	)	PUNCT
inlawrev-2355	28	17	.	.	PUNCT
inlawrev-2355	29	1	'	'	PUNCT
inlawrev-2355	29	2	act	act	NOUN
inlawrev-2355	29	3	of	of	ADP
inlawrev-2355	29	4	mar	mar	PROPN
inlawrev-2355	29	5	.	.	PROPN
inlawrev-2355	29	6	6	6	NUM
inlawrev-2355	29	7	,	,	PUNCT
inlawrev-2355	29	8	1951	1951	NUM
inlawrev-2355	29	9	,	,	PUNCT
inlawrev-2355	29	10	ch	ch	NOUN
inlawrev-2355	29	11	.	.	PROPN
inlawrev-2355	29	12	292	292	NUM
inlawrev-2355	29	13	,	,	PUNCT
inlawrev-2355	29	14	§	§	PROPN
inlawrev-2355	29	15	2	2	NUM
inlawrev-2355	29	16	,	,	PUNCT
inlawrev-2355	29	17	1951	1951	NUM
inlawrev-2355	29	18	ind	ind	NOUN
inlawrev-2355	29	19	.	.	PUNCT
inlawrev-2355	30	1	acts	act	VERB
inlawrev-2355	30	2	938	938	NUM
inlawrev-2355	30	3	(	(	PUNCT
inlawrev-2355	30	4	codified	codify	VERB
inlawrev-2355	30	5	at	at	ADP
inlawrev-2355	30	6	ind	ind	PROPN
inlawrev-2355	30	7	.	.	PUNCT
inlawrev-2355	31	1	code	code	PROPN
inlawrev-2355	31	2	§	§	PROPN
inlawrev-2355	31	3	25	25	NUM
inlawrev-2355	31	4	-	-	SYM
inlawrev-2355	31	5	16	16	NUM
inlawrev-2355	31	6	-	-	PUNCT
inlawrev-2355	31	7	2	2	NUM
inlawrev-2355	31	8	-	-	SYM
inlawrev-2355	31	9	1	1	NUM
inlawrev-2355	31	10	(	(	PUNCT
inlawrev-2355	31	11	1976	1976	NUM
inlawrev-2355	31	12	)	)	PUNCT
inlawrev-2355	31	13	)	)	PUNCT
inlawrev-2355	31	14	.	.	PUNCT
inlawrev-2355	32	1	prior	prior	ADV
inlawrev-2355	32	2	to	to	ADP
inlawrev-2355	32	3	the	the	DET
inlawrev-2355	32	4	transfer	transfer	NOUN
inlawrev-2355	32	5	of	of	ADP
inlawrev-2355	32	6	powers	power	NOUN
inlawrev-2355	32	7	,	,	PUNCT
inlawrev-2355	32	8	employment	employment	NOUN
inlawrev-2355	32	9	agency	agency	NOUN
inlawrev-2355	32	10	licensing	licensing	NOUN
inlawrev-2355	32	11	was	be	AUX
inlawrev-2355	32	12	administered	administer	VERB
inlawrev-2355	32	13	by	by	ADP
inlawrev-2355	32	14	the	the	DET
inlawrev-2355	32	15	industrial	industrial	PROPN
inlawrev-2355	32	16	board	board	PROPN
inlawrev-2355	32	17	of	of	ADP
inlawrev-2355	32	18	indiana	indiana	PROPN
inlawrev-2355	32	19	pursuant	pursuant	PROPN
inlawrev-2355	32	20	to	to	PART
inlawrev-2355	32	21	act	act	VERB
inlawrev-2355	32	22	of	of	ADP
inlawrev-2355	32	23	feb	feb	PROPN
inlawrev-2355	32	24	.	.	PROPN
inlawrev-2355	32	25	24	24	NUM
inlawrev-2355	32	26	,	,	PUNCT
inlawrev-2355	32	27	1927	1927	NUM
inlawrev-2355	32	28	,	,	PUNCT
inlawrev-2355	32	29	ch	ch	NOUN
inlawrev-2355	32	30	.	.	PROPN
inlawrev-2355	32	31	25	25	NUM
inlawrev-2355	32	32	,	,	PUNCT
inlawrev-2355	32	33	§	§	PROPN
inlawrev-2355	32	34	1	1	NUM
inlawrev-2355	32	35	,	,	PUNCT
inlawrev-2355	32	36	1927	1927	NUM
inlawrev-2355	32	37	ind	ind	NOUN
inlawrev-2355	32	38	.	.	PUNCT
inlawrev-2355	33	1	acts	act	VERB
inlawrev-2355	33	2	74	74	NUM
inlawrev-2355	33	3	(	(	PUNCT
inlawrev-2355	33	4	current	current	ADJ
inlawrev-2355	33	5	version	version	NOUN
inlawrev-2355	33	6	at	at	ADP
inlawrev-2355	33	7	ind	ind	PROPN
inlawrev-2355	33	8	.	.	PUNCT
inlawrev-2355	34	1	code	code	PROPN
inlawrev-2355	34	2	§	§	PROPN
inlawrev-2355	34	3	25	25	NUM
inlawrev-2355	34	4	-	-	SYM
inlawrev-2355	34	5	16	16	NUM
inlawrev-2355	34	6	-	-	PUNCT
inlawrev-2355	34	7	1	1	NUM
inlawrev-2355	34	8	-	-	SYM
inlawrev-2355	34	9	1	1	NUM
inlawrev-2355	34	10	(	(	PUNCT
inlawrev-2355	34	11	1976	1976	NUM
inlawrev-2355	34	12	)	)	PUNCT
inlawrev-2355	34	13	)	)	PUNCT
inlawrev-2355	34	14	.	.	PUNCT
inlawrev-2355	35	1	'	'	PUNCT
inlawrev-2355	35	2	ch	ch	NOUN
inlawrev-2355	35	3	.	.	PROPN
inlawrev-2355	35	4	30	30	NUM
inlawrev-2355	35	5	,	,	PUNCT
inlawrev-2355	35	6	§	§	PROPN
inlawrev-2355	35	7	1	1	NUM
inlawrev-2355	35	8	,	,	PUNCT
inlawrev-2355	35	9	1963	1963	NUM
inlawrev-2355	35	10	ind	ind	NOUN
inlawrev-2355	35	11	.	.	PUNCT
inlawrev-2355	36	1	acts	act	VERB
inlawrev-2355	36	2	60	60	NUM
inlawrev-2355	36	3	(	(	PUNCT
inlawrev-2355	36	4	spec	spec	PROPN
inlawrev-2355	36	5	.	.	PUNCT
inlawrev-2355	37	1	sess	sess	PROPN
inlawrev-2355	37	2	.	.	PUNCT
inlawrev-2355	37	3	)	)	PUNCT
inlawrev-2355	38	1	(	(	PUNCT
inlawrev-2355	38	2	codified	codify	VERB
inlawrev-2355	38	3	at	at	ADP
inlawrev-2355	38	4	ind	ind	PROPN
inlawrev-2355	38	5	.	.	PUNCT
inlawrev-2355	39	1	code	code	PROPN
inlawrev-2355	39	2	§	§	PROPN
inlawrev-2355	39	3	§	§	PROPN
inlawrev-2355	39	4	6	6	NUM
inlawrev-2355	39	5	-	-	SYM
inlawrev-2355	39	6	2	2	NUM
inlawrev-2355	39	7	-	-	PUNCT
inlawrev-2355	39	8	1	1	NUM
inlawrev-2355	39	9	-	-	SYM
inlawrev-2355	39	10	37	37	NUM
inlawrev-2355	39	11	to	to	PART
inlawrev-2355	39	12	-52	-52	PROPN
inlawrev-2355	39	13	(	(	PUNCT
inlawrev-2355	39	14	1976	1976	NUM
inlawrev-2355	39	15	&	&	CCONJ
inlawrev-2355	39	16	supp	supp	PROPN
inlawrev-2355	39	17	.	.	PUNCT
inlawrev-2355	40	1	1979	1979	NUM
inlawrev-2355	40	2	)	)	PUNCT
inlawrev-2355	40	3	)	)	PUNCT
inlawrev-2355	40	4	.	.	PUNCT
inlawrev-2355	41	1	'	'	PUNCT
inlawrev-2355	41	2	ch	ch	NOUN
inlawrev-2355	41	3	.	.	PROPN
inlawrev-2355	41	4	32	32	NUM
inlawrev-2355	41	5	,	,	PUNCT
inlawrev-2355	41	6	§	§	PROPN
inlawrev-2355	41	7	101	101	NUM
inlawrev-2355	41	8	,	,	PUNCT
inlawrev-2355	41	9	1963	1963	NUM
inlawrev-2355	41	10	ind	ind	NOUN
inlawrev-2355	41	11	.	.	PUNCT
inlawrev-2355	42	1	acts	act	VERB
inlawrev-2355	42	2	82	82	NUM
inlawrev-2355	42	3	(	(	PUNCT
inlawrev-2355	42	4	spec	spec	PROPN
inlawrev-2355	42	5	.	.	PUNCT
inlawrev-2355	43	1	sess	sess	PROPN
inlawrev-2355	43	2	.	.	PUNCT
inlawrev-2355	43	3	)	)	PUNCT
inlawrev-2355	44	1	(	(	PUNCT
inlawrev-2355	44	2	codified	codify	VERB
inlawrev-2355	44	3	at	at	ADP
inlawrev-2355	44	4	ind	ind	PROPN
inlawrev-2355	44	5	.	.	PUNCT
inlawrev-2355	45	1	code	code	PROPN
inlawrev-2355	45	2	§	§	PROPN
inlawrev-2355	45	3	§	§	PROPN
inlawrev-2355	45	4	6	6	NUM
inlawrev-2355	45	5	-	-	SYM
inlawrev-2355	45	6	3	3	NUM
inlawrev-2355	45	7	-	-	PUNCT
inlawrev-2355	45	8	1	1	NUM
inlawrev-2355	45	9	-	-	SYM
inlawrev-2355	45	10	1	1	NUM
inlawrev-2355	45	11	to	to	ADP
inlawrev-2355	45	12	-8	-8	NOUN
inlawrev-2355	45	13	-	-	SYM
inlawrev-2355	45	14	6	6	NUM
inlawrev-2355	45	15	(	(	PUNCT
inlawrev-2355	45	16	1976	1976	NUM
inlawrev-2355	45	17	&	&	CCONJ
inlawrev-2355	45	18	supp	supp	PROPN
inlawrev-2355	45	19	.	.	PUNCT
inlawrev-2355	46	1	1979	1979	NUM
inlawrev-2355	46	2	)	)	PUNCT
inlawrev-2355	46	3	)	)	PUNCT
inlawrev-2355	46	4	.	.	PUNCT
inlawrev-2355	47	1	'	'	PUNCT
inlawrev-2355	47	2	act	act	NOUN
inlawrev-2355	47	3	of	of	ADP
inlawrev-2355	47	4	apr	apr	PROPN
inlawrev-2355	47	5	.	.	PROPN
inlawrev-2355	47	6	22	22	NUM
inlawrev-2355	47	7	,	,	PUNCT
inlawrev-2355	47	8	1963	1963	NUM
inlawrev-2355	47	9	,	,	PUNCT
inlawrev-2355	47	10	ch	ch	NOUN
inlawrev-2355	47	11	.	.	PROPN
inlawrev-2355	47	12	37	37	NUM
inlawrev-2355	47	13	,	,	PUNCT
inlawrev-2355	47	14	§	§	PROPN
inlawrev-2355	47	15	2	2	NUM
inlawrev-2355	47	16	,	,	PUNCT
inlawrev-2355	47	17	1963	1963	NUM
inlawrev-2355	47	18	ind	ind	NOUN
inlawrev-2355	47	19	.	.	PUNCT
inlawrev-2355	48	1	acts	act	VERB
inlawrev-2355	48	2	207	207	NUM
inlawrev-2355	48	3	(	(	PUNCT
inlawrev-2355	48	4	spec	spec	PROPN
inlawrev-2355	48	5	.	.	PUNCT
inlawrev-2355	49	1	sess	sess	PROPN
inlawrev-2355	49	2	.	.	PUNCT
inlawrev-2355	49	3	)	)	PUNCT
inlawrev-2355	50	1	(	(	PUNCT
inlawrev-2355	50	2	codified	codify	VERB
inlawrev-2355	50	3	at	at	ADP
inlawrev-2355	50	4	ind	ind	PROPN
inlawrev-2355	50	5	.	.	PUNCT
inlawrev-2355	51	1	code	code	PROPN
inlawrev-2355	51	2	§	§	PROPN
inlawrev-2355	51	3	§	§	PROPN
inlawrev-2355	51	4	6	6	NUM
inlawrev-2355	51	5	-	-	SYM
inlawrev-2355	51	6	7	7	NUM
inlawrev-2355	51	7	-	-	PUNCT
inlawrev-2355	51	8	1	1	NUM
inlawrev-2355	51	9	-	-	SYM
inlawrev-2355	51	10	1	1	NUM
inlawrev-2355	51	11	,	,	PUNCT
inlawrev-2355	51	12	-5	-5	INTJ
inlawrev-2355	51	13	,	,	PUNCT
inlawrev-2355	51	14	-12	-12	PROPN
inlawrev-2355	51	15	,	,	PUNCT
inlawrev-2355	51	16	-17	-17	PUNCT
inlawrev-2355	51	17	(	(	PUNCT
inlawrev-2355	51	18	1976	1976	NUM
inlawrev-2355	51	19	)	)	PUNCT
inlawrev-2355	51	20	)	)	PUNCT
inlawrev-2355	51	21	.	.	PUNCT
inlawrev-2355	52	1	«	«	PUNCT
inlawrev-2355	52	2	act	act	NOUN
inlawrev-2355	52	3	of	of	ADP
inlawrev-2355	52	4	feb	feb	PROPN
inlawrev-2355	52	5	.	.	PROPN
inlawrev-2355	52	6	13	13	NUM
inlawrev-2355	52	7	,	,	PUNCT
inlawrev-2355	52	8	1973	1973	NUM
inlawrev-2355	52	9	,	,	PUNCT
inlawrev-2355	52	10	pub	pub	NOUN
inlawrev-2355	52	11	.	.	PUNCT
inlawrev-2355	53	1	l.	l.	PROPN
inlawrev-2355	53	2	no	no	INTJ
inlawrev-2355	53	3	.	.	PROPN
inlawrev-2355	54	1	55	55	NUM
inlawrev-2355	54	2	,	,	PUNCT
inlawrev-2355	54	3	§	§	PROPN
inlawrev-2355	54	4	1	1	NUM
inlawrev-2355	54	5	,	,	PUNCT
inlawrev-2355	54	6	1973	1973	NUM
inlawrev-2355	54	7	ind	ind	NOUN
inlawrev-2355	54	8	.	.	PUNCT
inlawrev-2355	55	1	acts	act	VERB
inlawrev-2355	55	2	290	290	NUM
inlawrev-2355	55	3	(	(	PUNCT
inlawrev-2355	55	4	codified	codify	VERB
inlawrev-2355	55	5	at	at	ADP
inlawrev-2355	55	6	ind	ind	PROPN
inlawrev-2355	55	7	.	.	PUNCT
inlawrev-2355	56	1	code	code	PROPN
inlawrev-2355	56	2	§	§	PROPN
inlawrev-2355	56	3	§	§	PROPN
inlawrev-2355	56	4	7.1	7.1	NUM
inlawrev-2355	56	5	-	-	SYM
inlawrev-2355	56	6	1	1	NUM
inlawrev-2355	56	7	-	-	PUNCT
inlawrev-2355	56	8	2	2	NUM
inlawrev-2355	56	9	-	-	SYM
inlawrev-2355	56	10	1	1	NUM
inlawrev-2355	56	11	to	to	PART
inlawrev-2355	56	12	-5	-5	VERB
inlawrev-2355	56	13	-	-	PUNCT
inlawrev-2355	56	14	11	11	NUM
inlawrev-2355	56	15	-	-	SYM
inlawrev-2355	56	16	16	16	NUM
inlawrev-2355	56	17	(	(	PUNCT
inlawrev-2355	56	18	1976	1976	NUM
inlawrev-2355	56	19	&	&	CCONJ
inlawrev-2355	56	20	supp	supp	PROPN
inlawrev-2355	56	21	.	.	PUNCT
inlawrev-2355	57	1	1979	1979	NUM
inlawrev-2355	57	2	)	)	PUNCT
inlawrev-2355	57	3	)	)	PUNCT
inlawrev-2355	58	1	;	;	PUNCT
inlawrev-2355	58	2	act	act	NOUN
inlawrev-2355	58	3	of	of	ADP
inlawrev-2355	58	4	apr	apr	PROPN
inlawrev-2355	58	5	.	.	PROPN
inlawrev-2355	58	6	24	24	NUM
inlawrev-2355	58	7	,	,	PUNCT
inlawrev-2355	58	8	1973	1973	NUM
inlawrev-2355	58	9	,	,	PUNCT
inlawrev-2355	58	10	pub	pub	NOUN
inlawrev-2355	58	11	.	.	PUNCT
inlawrev-2355	59	1	l.	l.	PROPN
inlawrev-2355	59	2	no	no	INTJ
inlawrev-2355	59	3	.	.	PROPN
inlawrev-2355	60	1	56	56	NUM
inlawrev-2355	60	2	,	,	PUNCT
inlawrev-2355	60	3	§	§	PROPN
inlawrev-2355	60	4	19	19	NUM
inlawrev-2355	60	5	,	,	PUNCT
inlawrev-2355	60	6	1973	1973	NUM
inlawrev-2355	60	7	ind	ind	NOUN
inlawrev-2355	60	8	.	.	PUNCT
inlawrev-2355	61	1	acts	act	VERB
inlawrev-2355	61	2	438	438	NUM
inlawrev-2355	61	3	(	(	PUNCT
inlawrev-2355	61	4	codified	codify	VERB
inlawrev-2355	61	5	at	at	ADP
inlawrev-2355	61	6	ind	ind	PROPN
inlawrev-2355	61	7	.	.	PUNCT
inlawrev-2355	62	1	code	code	PROPN
inlawrev-2355	62	2	§	§	PROPN
inlawrev-2355	62	3	7.1	7.1	NUM
inlawrev-2355	62	4	-	-	SYM
inlawrev-2355	62	5	4	4	NUM
inlawrev-2355	62	6	-	-	PUNCT
inlawrev-2355	62	7	6	6	NUM
inlawrev-2355	62	8	-	-	SYM
inlawrev-2355	62	9	3	3	NUM
inlawrev-2355	62	10	(	(	PUNCT
inlawrev-2355	62	11	1976	1976	NUM
inlawrev-2355	62	12	)	)	PUNCT
inlawrev-2355	62	13	)	)	PUNCT
inlawrev-2355	62	14	.	.	PUNCT
inlawrev-2355	63	1	ind	ind	PROPN
inlawrev-2355	63	2	.	.	PUNCT
inlawrev-2355	64	1	code	code	PROPN
inlawrev-2355	64	2	§	§	PROPN
inlawrev-2355	64	3	6	6	NUM
inlawrev-2355	64	4	-	-	SYM
inlawrev-2355	64	5	8	8	NUM
inlawrev-2355	64	6	-	-	PUNCT
inlawrev-2355	64	7	3	3	NUM
inlawrev-2355	64	8	-	-	SYM
inlawrev-2355	64	9	3	3	NUM
inlawrev-2355	64	10	(	(	PUNCT
inlawrev-2355	64	11	1976	1976	NUM
inlawrev-2355	64	12	)	)	PUNCT
inlawrev-2355	64	13	.	.	PUNCT
inlawrev-2355	65	1	'	'	PUNCT
inlawrev-2355	65	2	i	i	PRON
inlawrev-2355	65	3	d.	d.	PROPN
inlawrev-2355	65	4	§	§	PROPN
inlawrev-2355	65	5	6	6	NUM
inlawrev-2355	65	6	-	-	SYM
inlawrev-2355	65	7	8	8	NUM
inlawrev-2355	65	8	-	-	PUNCT
inlawrev-2355	65	9	3	3	NUM
inlawrev-2355	65	10	-	-	SYM
inlawrev-2355	65	11	6	6	NUM
inlawrev-2355	65	12	.	.	PUNCT
inlawrev-2355	65	13	^id	^id	PROPN
inlawrev-2355	65	14	.	.	PUNCT
inlawrev-2355	66	1	§	§	PROPN
inlawrev-2355	66	2	25	25	NUM
inlawrev-2355	66	3	-	-	SYM
inlawrev-2355	66	4	16	16	NUM
inlawrev-2355	66	5	-	-	PUNCT
inlawrev-2355	66	6	2	2	NUM
inlawrev-2355	66	7	-	-	SYM
inlawrev-2355	66	8	1	1	NUM
inlawrev-2355	66	9	.	.	PUNCT
inlawrev-2355	67	1	each	each	DET
inlawrev-2355	67	2	employment	employment	NOUN
inlawrev-2355	67	3	agency	agency	NOUN
inlawrev-2355	67	4	is	be	AUX
inlawrev-2355	67	5	required	require	VERB
inlawrev-2355	67	6	to	to	PART
inlawrev-2355	67	7	register	register	VERB
inlawrev-2355	67	8	and	and	CCONJ
inlawrev-2355	67	9	pay	pay	VERB
inlawrev-2355	67	10	annually	annually	ADV
inlawrev-2355	67	11	a	a	DET
inlawrev-2355	67	12	$	$	SYM
inlawrev-2355	67	13	50	50	NUM
inlawrev-2355	67	14	license	license	NOUN
inlawrev-2355	67	15	fee	fee	NOUN
inlawrev-2355	67	16	.	.	PUNCT
inlawrev-2355	68	1	a	a	DET
inlawrev-2355	68	2	$	$	SYM
inlawrev-2355	68	3	1000	1000	NUM
inlawrev-2355	68	4	bond	bond	NOUN
inlawrev-2355	68	5	is	be	AUX
inlawrev-2355	68	6	required	require	VERB
inlawrev-2355	68	7	with	with	ADP
inlawrev-2355	68	8	each	each	DET
inlawrev-2355	68	9	original	original	ADJ
inlawrev-2355	68	10	and	and	CCONJ
inlawrev-2355	68	11	renewal	renewal	NOUN
inlawrev-2355	68	12	application	application	NOUN
inlawrev-2355	68	13	.	.	PUNCT
inlawrev-2355	69	1	see	see	VERB
inlawrev-2355	69	2	rev	rev	PROPN
inlawrev-2355	69	3	.	.	PROPN
inlawrev-2355	69	4	dept	dept	PROPN
inlawrev-2355	69	5	.	.	PROPN
inlawrev-2355	69	6	employment	employment	NOUN
inlawrev-2355	69	7	agencies	agency	NOUN
inlawrev-2355	69	8	.	.	PUNCT
inlawrev-2355	70	1	rules	rule	NOUN
inlawrev-2355	70	2	1	1	NUM
inlawrev-2355	70	3	-	-	SYM
inlawrev-2355	70	4	5	5	NUM
inlawrev-2355	70	5	(	(	PUNCT
inlawrev-2355	70	6	adopted	adopt	VERB
inlawrev-2355	70	7	jan	jan	PROPN
inlawrev-2355	70	8	.	.	PROPN
inlawrev-2355	70	9	7	7	NUM
inlawrev-2355	70	10	,	,	PUNCT
inlawrev-2355	70	11	1975	1975	NUM
inlawrev-2355	70	12	)	)	PUNCT
inlawrev-2355	70	13	(	(	PUNCT
inlawrev-2355	70	14	filed	file	VERB
inlawrev-2355	70	15	mar	mar	PROPN
inlawrev-2355	70	16	.	.	PROPN
inlawrev-2355	70	17	3	3	NUM
inlawrev-2355	70	18	,	,	PUNCT
inlawrev-2355	70	19	1975	1975	NUM
inlawrev-2355	70	20	)	)	PUNCT
inlawrev-2355	70	21	.	.	PUNCT
inlawrev-2355	71	1	^"act	^"act	PROPN
inlawrev-2355	71	2	of	of	ADP
inlawrev-2355	71	3	mar	mar	PROPN
inlawrev-2355	71	4	.	.	PROPN
inlawrev-2355	71	5	11	11	NUM
inlawrev-2355	71	6	,	,	PUNCT
inlawrev-2355	71	7	1961	1961	NUM
inlawrev-2355	71	8	,	,	PUNCT
inlawrev-2355	71	9	ch	ch	NOUN
inlawrev-2355	71	10	.	.	PROPN
inlawrev-2355	71	11	341	341	NUM
inlawrev-2355	71	12	,	,	PUNCT
inlawrev-2355	71	13	§	§	PROPN
inlawrev-2355	71	14	1	1	NUM
inlawrev-2355	71	15	,	,	PUNCT
inlawrev-2355	71	16	1961	1961	NUM
inlawrev-2355	71	17	ind	ind	NOUN
inlawrev-2355	71	18	.	.	PUNCT
inlawrev-2355	72	1	acts	act	VERB
inlawrev-2355	72	2	1047	1047	NUM
inlawrev-2355	72	3	(	(	PUNCT
inlawrev-2355	72	4	codified	codify	VERB
inlawrev-2355	72	5	at	at	ADP
inlawrev-2355	72	6	ind	ind	PROPN
inlawrev-2355	72	7	.	.	PUNCT
inlawrev-2355	73	1	code	code	PROPN
inlawrev-2355	73	2	§	§	PROPN
inlawrev-2355	73	3	§	§	PROPN
inlawrev-2355	73	4	6	6	NUM
inlawrev-2355	73	5	-	-	SYM
inlawrev-2355	73	6	8	8	NUM
inlawrev-2355	73	7	-	-	PUNCT
inlawrev-2355	73	8	4	4	NUM
inlawrev-2355	73	9	-	-	SYM
inlawrev-2355	73	10	1	1	NUM
inlawrev-2355	73	11	to	to	PART
inlawrev-2355	73	12	-4	-4	INTJ
inlawrev-2355	73	13	(	(	PUNCT
inlawrev-2355	73	14	1976	1976	NUM
inlawrev-2355	73	15	)	)	PUNCT
inlawrev-2355	73	16	)	)	PUNCT
inlawrev-2355	73	17	.	.	PUNCT
inlawrev-2355	74	1	1980	1980	NUM
inlawrev-2355	74	2	]	]	PUNCT
inlawrev-2355	74	3	survey	survey	NOUN
inlawrev-2355	74	4	-	-	PUNCT
inlawrev-2355	74	5	foreword	foreword	NOUN
inlawrev-2355	74	6	3	3	NUM
inlawrev-2355	74	7	ing	ing	ADJ
inlawrev-2355	74	8	tax	tax	NOUN
inlawrev-2355	74	9	liabilities	liability	NOUN
inlawrev-2355	74	10	assessed	assess	VERB
inlawrev-2355	74	11	by	by	ADP
inlawrev-2355	74	12	other	other	ADJ
inlawrev-2355	74	13	divisions	division	NOUN
inlawrev-2355	74	14	.	.	PUNCT
inlawrev-2355	75	1	the	the	DET
inlawrev-2355	75	2	procedure	procedure	NOUN
inlawrev-2355	75	3	for	for	ADP
inlawrev-2355	75	4	collection	collection	NOUN
inlawrev-2355	75	5	of	of	ADP
inlawrev-2355	75	6	unpaid	unpaid	ADJ
inlawrev-2355	75	7	taxes	taxis	NOUN
inlawrev-2355	75	8	is	be	AUX
inlawrev-2355	75	9	outlined	outline	VERB
inlawrev-2355	75	10	below	below	ADV
inlawrev-2355	75	11	:	:	PUNCT
inlawrev-2355	75	12	the	the	DET
inlawrev-2355	75	13	first	first	ADJ
inlawrev-2355	75	14	step	step	NOUN
inlawrev-2355	75	15	is	be	AUX
inlawrev-2355	75	16	the	the	DET
inlawrev-2355	75	17	issuance	issuance	NOUN
inlawrev-2355	75	18	of	of	ADP
inlawrev-2355	75	19	a	a	DET
inlawrev-2355	75	20	notice	notice	NOUN
inlawrev-2355	75	21	of	of	ADP
inlawrev-2355	75	22	tax	tax	NOUN
inlawrev-2355	75	23	due/^	due/^	NOUN
inlawrev-2355	75	24	form	form	NOUN
inlawrev-2355	75	25	cs-80	cs-80	X
inlawrev-2355	75	26	,	,	PUNCT
inlawrev-2355	75	27	which	which	PRON
inlawrev-2355	75	28	sets	set	VERB
inlawrev-2355	75	29	out	out	ADP
inlawrev-2355	75	30	the	the	DET
inlawrev-2355	75	31	deficiency	deficiency	NOUN
inlawrev-2355	75	32	,	,	PUNCT
inlawrev-2355	75	33	provides	provide	VERB
inlawrev-2355	75	34	an	an	DET
inlawrev-2355	75	35	explanation	explanation	NOUN
inlawrev-2355	75	36	of	of	ADP
inlawrev-2355	75	37	the	the	DET
inlawrev-2355	75	38	deficiency	deficiency	NOUN
inlawrev-2355	75	39	,	,	PUNCT
inlawrev-2355	75	40	and	and	CCONJ
inlawrev-2355	75	41	notifies	notifie	NOUN
inlawrev-2355	75	42	the	the	DET
inlawrev-2355	75	43	taxpayer	taxpayer	NOUN
inlawrev-2355	75	44	that	that	SCONJ
inlawrev-2355	75	45	he	he	PRON
inlawrev-2355	75	46	must	must	AUX
inlawrev-2355	75	47	either	either	CCONJ
inlawrev-2355	75	48	pay	pay	VERB
inlawrev-2355	75	49	the	the	DET
inlawrev-2355	75	50	amount	amount	NOUN
inlawrev-2355	75	51	due	due	ADJ
inlawrev-2355	75	52	or	or	CCONJ
inlawrev-2355	75	53	file	file	VERB
inlawrev-2355	75	54	a	a	DET
inlawrev-2355	75	55	protest	protest	NOUN
inlawrev-2355	75	56	within	within	ADP
inlawrev-2355	75	57	thirty	thirty	NUM
inlawrev-2355	75	58	days	day	NOUN
inlawrev-2355	75	59	.	.	PUNCT
inlawrev-2355	76	1	the	the	DET
inlawrev-2355	76	2	second	second	ADJ
inlawrev-2355	76	3	step	step	NOUN
inlawrev-2355	76	4	is	be	AUX
inlawrev-2355	76	5	the	the	DET
inlawrev-2355	76	6	issuance	issuance	NOUN
inlawrev-2355	76	7	of	of	ADP
inlawrev-2355	76	8	a	a	DET
inlawrev-2355	76	9	notice	notice	NOUN
inlawrev-2355	76	10	of	of	ADP
inlawrev-2355	76	11	assessment	assessment	NOUN
inlawrev-2355	76	12	,	,	PUNCT
inlawrev-2355	76	13	^^	^^	PUNCT
inlawrev-2355	76	14	form	form	NOUN
inlawrev-2355	76	15	cs-40	cs-40	NOUN
inlawrev-2355	76	16	,	,	PUNCT
inlawrev-2355	76	17	giving	give	VERB
inlawrev-2355	76	18	the	the	DET
inlawrev-2355	76	19	taxpayer	taxpayer	NOUN
inlawrev-2355	76	20	an	an	DET
inlawrev-2355	76	21	additional	additional	ADJ
inlawrev-2355	76	22	ten	ten	NUM
inlawrev-2355	76	23	days	day	NOUN
inlawrev-2355	76	24	to	to	PART
inlawrev-2355	76	25	pay	pay	VERB
inlawrev-2355	76	26	the	the	DET
inlawrev-2355	76	27	deficiency	deficiency	NOUN
inlawrev-2355	76	28	plus	plus	CCONJ
inlawrev-2355	76	29	any	any	DET
inlawrev-2355	76	30	updated	update	VERB
inlawrev-2355	76	31	interest	interest	NOUN
inlawrev-2355	76	32	.	.	PUNCT
inlawrev-2355	77	1	the	the	DET
inlawrev-2355	77	2	third	third	ADJ
inlawrev-2355	77	3	step	step	NOUN
inlawrev-2355	77	4	is	be	AUX
inlawrev-2355	77	5	the	the	DET
inlawrev-2355	77	6	issuance	issuance	NOUN
inlawrev-2355	77	7	of	of	ADP
inlawrev-2355	77	8	a	a	DET
inlawrev-2355	77	9	pre	pre	ADJ
inlawrev-2355	77	10	-	-	ADJ
inlawrev-2355	77	11	warrant	warrant	ADJ
inlawrev-2355	77	12	final	final	ADJ
inlawrev-2355	77	13	notice	notice	NOUN
inlawrev-2355	77	14	.	.	PUNCT
inlawrev-2355	78	1	form	form	PROPN
inlawrev-2355	78	2	lcs9	lcs9	PROPN
inlawrev-2355	78	3	,	,	PUNCT
inlawrev-2355	78	4	wherein	wherein	SCONJ
inlawrev-2355	78	5	the	the	DET
inlawrev-2355	78	6	taxpayer	taxpayer	NOUN
inlawrev-2355	78	7	is	be	AUX
inlawrev-2355	78	8	given	give	VERB
inlawrev-2355	78	9	an	an	DET
inlawrev-2355	78	10	additional	additional	ADJ
inlawrev-2355	78	11	ten	ten	NUM
inlawrev-2355	78	12	days	day	NOUN
inlawrev-2355	78	13	for	for	ADP
inlawrev-2355	78	14	payment	payment	NOUN
inlawrev-2355	78	15	to	to	PART
inlawrev-2355	78	16	avoid	avoid	VERB
inlawrev-2355	78	17	issuance	issuance	NOUN
inlawrev-2355	78	18	of	of	ADP
inlawrev-2355	78	19	a	a	DET
inlawrev-2355	78	20	tax	tax	NOUN
inlawrev-2355	78	21	warrant	warrant	NOUN
inlawrev-2355	78	22	.	.	PUNCT
inlawrev-2355	79	1	athough	athough	VERB
inlawrev-2355	79	2	the	the	DET
inlawrev-2355	79	3	first	first	ADJ
inlawrev-2355	79	4	two	two	NUM
inlawrev-2355	79	5	steps	step	NOUN
inlawrev-2355	79	6	are	be	AUX
inlawrev-2355	79	7	statutorily	statutorily	ADV
inlawrev-2355	79	8	defined	define	VERB
inlawrev-2355	79	9	,	,	PUNCT
inlawrev-2355	79	10	this	this	DET
inlawrev-2355	79	11	third	third	ADJ
inlawrev-2355	79	12	step	step	NOUN
inlawrev-2355	79	13	has	have	AUX
inlawrev-2355	79	14	been	be	AUX
inlawrev-2355	79	15	instituted	institute	VERB
inlawrev-2355	79	16	by	by	ADP
inlawrev-2355	79	17	the	the	DET
inlawrev-2355	79	18	department	department	NOUN
inlawrev-2355	79	19	.	.	PUNCT
inlawrev-2355	80	1	it	it	PRON
inlawrev-2355	80	2	gives	give	VERB
inlawrev-2355	80	3	the	the	DET
inlawrev-2355	80	4	taxpayer	taxpayer	NOUN
inlawrev-2355	80	5	one	one	NUM
inlawrev-2355	80	6	last	last	ADJ
inlawrev-2355	80	7	opportunity	opportunity	NOUN
inlawrev-2355	80	8	to	to	PART
inlawrev-2355	80	9	pay	pay	VERB
inlawrev-2355	80	10	the	the	DET
inlawrev-2355	80	11	tax	tax	NOUN
inlawrev-2355	80	12	plus	plus	CCONJ
inlawrev-2355	80	13	any	any	DET
inlawrev-2355	80	14	accrued	accrue	VERB
inlawrev-2355	80	15	interest	interest	NOUN
inlawrev-2355	80	16	.	.	PUNCT
inlawrev-2355	81	1	the	the	DET
inlawrev-2355	81	2	fourth	fourth	ADJ
inlawrev-2355	81	3	step	step	NOUN
inlawrev-2355	81	4	is	be	AUX
inlawrev-2355	81	5	the	the	DET
inlawrev-2355	81	6	issuance	issuance	NOUN
inlawrev-2355	81	7	of	of	ADP
inlawrev-2355	81	8	a	a	DET
inlawrev-2355	81	9	warrant	warrant	NOUN
inlawrev-2355	81	10	for	for	ADP
inlawrev-2355	81	11	collection	collection	NOUN
inlawrev-2355	81	12	of	of	ADP
inlawrev-2355	81	13	tax	tax	NOUN
inlawrev-2355	81	14	,	,	PUNCT
inlawrev-2355	81	15	which	which	PRON
inlawrev-2355	81	16	must	must	AUX
inlawrev-2355	81	17	be	be	AUX
inlawrev-2355	81	18	filed	file	VERB
inlawrev-2355	81	19	with	with	ADP
inlawrev-2355	81	20	the	the	DET
inlawrev-2355	81	21	clerk	clerk	NOUN
inlawrev-2355	81	22	of	of	ADP
inlawrev-2355	81	23	the	the	DET
inlawrev-2355	81	24	circuit	circuit	NOUN
inlawrev-2355	81	25	court	court	NOUN
inlawrev-2355	81	26	in	in	ADP
inlawrev-2355	81	27	the	the	DET
inlawrev-2355	81	28	county	county	NOUN
inlawrev-2355	81	29	of	of	ADP
inlawrev-2355	81	30	the	the	DET
inlawrev-2355	81	31	taxpayer	taxpayer	NOUN
inlawrev-2355	81	32	's	's	PART
inlawrev-2355	81	33	residence	residence	NOUN
inlawrev-2355	81	34	.	.	PUNCT
inlawrev-2355	81	35	^^	^^	PUNCT
inlawrev-2355	82	1	the	the	DET
inlawrev-2355	82	2	warrant	warrant	NOUN
inlawrev-2355	82	3	then	then	ADV
inlawrev-2355	82	4	becomes	become	VERB
inlawrev-2355	82	5	a	a	DET
inlawrev-2355	82	6	judgment	judgment	NOUN
inlawrev-2355	82	7	lien	lien	NOUN
inlawrev-2355	82	8	on	on	ADP
inlawrev-2355	82	9	the	the	DET
inlawrev-2355	82	10	taxpayer	taxpayer	NOUN
inlawrev-2355	82	11	's	's	PART
inlawrev-2355	82	12	real	real	ADJ
inlawrev-2355	82	13	and	and	CCONJ
inlawrev-2355	82	14	personal	personal	ADJ
inlawrev-2355	82	15	property	property	NOUN
inlawrev-2355	82	16	in	in	ADP
inlawrev-2355	82	17	that	that	DET
inlawrev-2355	82	18	county.^	county.^	NOUN
inlawrev-2355	82	19	*	*	PUNCT
inlawrev-2355	82	20	if	if	SCONJ
inlawrev-2355	82	21	the	the	DET
inlawrev-2355	82	22	warrant	warrant	NOUN
inlawrev-2355	82	23	has	have	AUX
inlawrev-2355	82	24	not	not	PART
inlawrev-2355	82	25	been	be	AUX
inlawrev-2355	82	26	satisfied	satisfied	ADJ
inlawrev-2355	82	27	within	within	ADP
inlawrev-2355	82	28	sixty	sixty	NUM
inlawrev-2355	82	29	days	day	NOUN
inlawrev-2355	82	30	,	,	PUNCT
inlawrev-2355	82	31	the	the	DET
inlawrev-2355	82	32	fifth	fifth	ADJ
inlawrev-2355	82	33	step	step	NOUN
inlawrev-2355	82	34	is	be	AUX
inlawrev-2355	82	35	the	the	DET
inlawrev-2355	82	36	issuance	issuance	NOUN
inlawrev-2355	82	37	of	of	ADP
inlawrev-2355	82	38	an	an	DET
inlawrev-2355	82	39	"	"	PUNCT
inlawrev-2355	82	40	alias	alias	PROPN
inlawrev-2355	82	41	tax	tax	NOUN
inlawrev-2355	82	42	warrant"'^	warrant"'^	NOUN
inlawrev-2355	82	43	to	to	ADP
inlawrev-2355	82	44	collection	collection	NOUN
inlawrev-2355	82	45	attorneys	attorney	NOUN
inlawrev-2355	82	46	who	who	PRON
inlawrev-2355	82	47	seek	seek	VERB
inlawrev-2355	82	48	to	to	PART
inlawrev-2355	82	49	collect	collect	VERB
inlawrev-2355	82	50	the	the	DET
inlawrev-2355	82	51	tax	tax	NOUN
inlawrev-2355	82	52	.	.	PUNCT
inlawrev-2355	83	1	if	if	SCONJ
inlawrev-2355	83	2	the	the	DET
inlawrev-2355	83	3	attorney	attorney	NOUN
inlawrev-2355	83	4	is	be	AUX
inlawrev-2355	83	5	unsuccessful	unsuccessful	ADJ
inlawrev-2355	83	6	,	,	PUNCT
inlawrev-2355	83	7	a	a	DET
inlawrev-2355	83	8	civil	civil	ADJ
inlawrev-2355	83	9	suit	suit	NOUN
inlawrev-2355	83	10	may	may	AUX
inlawrev-2355	83	11	be	be	AUX
inlawrev-2355	83	12	instituted	institute	VERB
inlawrev-2355	83	13	and	and	CCONJ
inlawrev-2355	83	14	proceedings	proceeding	NOUN
inlawrev-2355	83	15	supplemental	supplemental	ADV
inlawrev-2355	83	16	filed	file	VERB
inlawrev-2355	83	17	.	.	PUNCT
inlawrev-2355	83	18	^^	^^	PUNCT
inlawrev-2355	84	1	"	"	PUNCT
inlawrev-2355	84	2	the	the	DET
inlawrev-2355	84	3	statutory	statutory	ADJ
inlawrev-2355	84	4	authority	authority	NOUN
inlawrev-2355	84	5	for	for	ADP
inlawrev-2355	84	6	issuance	issuance	NOUN
inlawrev-2355	84	7	of	of	ADP
inlawrev-2355	84	8	the	the	DET
inlawrev-2355	84	9	notice	notice	NOUN
inlawrev-2355	84	10	is	be	AUX
inlawrev-2355	84	11	as	as	SCONJ
inlawrev-2355	84	12	follows	follow	VERB
inlawrev-2355	84	13	:	:	PUNCT
inlawrev-2355	84	14	(	(	PUNCT
inlawrev-2355	84	15	1	1	X
inlawrev-2355	84	16	)	)	PUNCT
inlawrev-2355	84	17	gross	gross	ADJ
inlawrev-2355	84	18	income	income	NOUN
inlawrev-2355	84	19	tax	tax	NOUN
inlawrev-2355	84	20	,	,	PUNCT
inlawrev-2355	84	21	ind	ind	PROPN
inlawrev-2355	85	1	.	.	PUNCT
inlawrev-2355	85	2	code	code	PROPN
inlawrev-2355	85	3	§	§	PROPN
inlawrev-2355	85	4	6	6	NUM
inlawrev-2355	85	5	-	-	SYM
inlawrev-2355	85	6	2	2	NUM
inlawrev-2355	85	7	-	-	PUNCT
inlawrev-2355	85	8	l-17(a	l-17(a	NOUN
inlawrev-2355	85	9	)	)	PUNCT
inlawrev-2355	85	10	(	(	PUNCT
inlawrev-2355	85	11	1976	1976	NUM
inlawrev-2355	85	12	)	)	PUNCT
inlawrev-2355	85	13	;	;	PUNCT
inlawrev-2355	85	14	(	(	PUNCT
inlawrev-2355	85	15	2	2	X
inlawrev-2355	85	16	)	)	PUNCT
inlawrev-2355	85	17	sales	sale	NOUN
inlawrev-2355	85	18	and	and	CCONJ
inlawrev-2355	85	19	use	use	VERB
inlawrev-2355	85	20	tax	tax	NOUN
inlawrev-2355	85	21	,	,	PUNCT
inlawrev-2355	85	22	i	i	PROPN
inlawrev-2355	85	23	d.	d.	PROPN
inlawrev-2355	85	24	§	§	PROPN
inlawrev-2355	85	25	6	6	NUM
inlawrev-2355	85	26	-	-	SYM
inlawrev-2355	85	27	2	2	NUM
inlawrev-2355	85	28	-	-	PUNCT
inlawrev-2355	85	29	l-51(c	l-51(c	NOUN
inlawrev-2355	85	30	)	)	PUNCT
inlawrev-2355	85	31	;	;	PUNCT
inlawrev-2355	85	32	(	(	PUNCT
inlawrev-2355	85	33	3	3	X
inlawrev-2355	85	34	)	)	PUNCT
inlawrev-2355	85	35	adjustedgross	adjustedgross	NOUN
inlawrev-2355	85	36	income	income	NOUN
inlawrev-2355	85	37	tax	tax	NOUN
inlawrev-2355	85	38	,	,	PUNCT
inlawrev-2355	85	39	i	i	PROPN
inlawrev-2355	85	40	d.	d.	PROPN
inlawrev-2355	85	41	§	§	PROPN
inlawrev-2355	85	42	6	6	NUM
inlawrev-2355	85	43	-	-	SYM
inlawrev-2355	85	44	3	3	NUM
inlawrev-2355	85	45	-	-	PUNCT
inlawrev-2355	85	46	6	6	NUM
inlawrev-2355	85	47	-	-	PUNCT
inlawrev-2355	85	48	2(a	2(a	NUM
inlawrev-2355	85	49	)	)	PUNCT
inlawrev-2355	85	50	(	(	PUNCT
inlawrev-2355	85	51	1976	1976	NUM
inlawrev-2355	85	52	&	&	CCONJ
inlawrev-2355	85	53	supp	supp	PROPN
inlawrev-2355	85	54	.	.	PUNCT
inlawrev-2355	86	1	1979	1979	NUM
inlawrev-2355	86	2	)	)	PUNCT
inlawrev-2355	86	3	;	;	PUNCT
inlawrev-2355	86	4	(	(	PUNCT
inlawrev-2355	86	5	4	4	X
inlawrev-2355	86	6	)	)	PUNCT
inlawrev-2355	86	7	county	county	NOUN
inlawrev-2355	86	8	adjusted	adjust	VERB
inlawrev-2355	86	9	gross	gross	ADJ
inlawrev-2355	86	10	income	income	NOUN
inlawrev-2355	86	11	tax	tax	NOUN
inlawrev-2355	86	12	,	,	PUNCT
inlawrev-2355	86	13	i	i	PROPN
inlawrev-2355	86	14	d.	d.	PROPN
inlawrev-2355	86	15	§	§	PROPN
inlawrev-2355	86	16	6	6	NUM
inlawrev-2355	86	17	-	-	SYM
inlawrev-2355	86	18	3.5	3.5	NUM
inlawrev-2355	86	19	-	-	PUNCT
inlawrev-2355	86	20	1	1	NUM
inlawrev-2355	86	21	-	-	SYM
inlawrev-2355	86	22	10	10	NUM
inlawrev-2355	86	23	;	;	PUNCT
inlawrev-2355	86	24	(	(	PUNCT
inlawrev-2355	86	25	5	5	X
inlawrev-2355	86	26	)	)	PUNCT
inlawrev-2355	86	27	supplemental	supplemental	ADJ
inlawrev-2355	86	28	corporate	corporate	ADJ
inlawrev-2355	86	29	net	net	ADJ
inlawrev-2355	86	30	income	income	NOUN
inlawrev-2355	86	31	tax	tax	NOUN
inlawrev-2355	86	32	,	,	PUNCT
inlawrev-2355	86	33	i	i	PROPN
inlawrev-2355	86	34	d.	d.	PROPN
inlawrev-2355	86	35	§	§	PROPN
inlawrev-2355	86	36	6	6	NUM
inlawrev-2355	86	37	-	-	SYM
inlawrev-2355	86	38	3	3	NUM
inlawrev-2355	86	39	-	-	PUNCT
inlawrev-2355	86	40	8	8	NUM
inlawrev-2355	86	41	-	-	SYM
inlawrev-2355	86	42	5	5	NUM
inlawrev-2355	86	43	(	(	PUNCT
inlawrev-2355	86	44	1976	1976	NUM
inlawrev-2355	86	45	)	)	PUNCT
inlawrev-2355	86	46	;	;	PUNCT
inlawrev-2355	86	47	(	(	PUNCT
inlawrev-2355	86	48	6	6	X
inlawrev-2355	86	49	)	)	PUNCT
inlawrev-2355	86	50	intangibles	intangible	NOUN
inlawrev-2355	86	51	tax	tax	NOUN
inlawrev-2355	86	52	,	,	PUNCT
inlawrev-2355	86	53	i	i	PROPN
inlawrev-2355	86	54	d.	d.	PROPN
inlawrev-2355	86	55	§	§	PROPN
inlawrev-2355	86	56	6	6	NUM
inlawrev-2355	86	57	-	-	SYM
inlawrev-2355	86	58	5.1	5.1	NUM
inlawrev-2355	86	59	-	-	PUNCT
inlawrev-2355	86	60	8	8	NUM
inlawrev-2355	86	61	-	-	SYM
inlawrev-2355	86	62	11	11	NUM
inlawrev-2355	86	63	(	(	PUNCT
inlawrev-2355	86	64	supp	supp	NOUN
inlawrev-2355	86	65	.	.	PUNCT
inlawrev-2355	87	1	1979	1979	NUM
inlawrev-2355	87	2	)	)	PUNCT
inlawrev-2355	88	1	;	;	PUNCT
inlawrev-2355	88	2	(	(	PUNCT
inlawrev-2355	88	3	7	7	X
inlawrev-2355	88	4	)	)	PUNCT
inlawrev-2355	88	5	occupation	occupation	NOUN
inlawrev-2355	88	6	income	income	NOUN
inlawrev-2355	88	7	tax	tax	NOUN
inlawrev-2355	88	8	,	,	PUNCT
inlawrev-2355	88	9	i	i	PROPN
inlawrev-2355	88	10	d.	d.	PROPN
inlawrev-2355	88	11	§	§	PROPN
inlawrev-2355	88	12	6	6	NUM
inlawrev-2355	88	13	-	-	SYM
inlawrev-2355	88	14	3.5	3.5	NUM
inlawrev-2355	88	15	-	-	PUNCT
inlawrev-2355	88	16	3	3	NUM
inlawrev-2355	88	17	-	-	NUM
inlawrev-2355	88	18	11.5	11.5	NUM
inlawrev-2355	88	19	;	;	PUNCT
inlawrev-2355	88	20	(	(	PUNCT
inlawrev-2355	88	21	8)	8)	NUM
inlawrev-2355	88	22	bank	bank	NOUN
inlawrev-2355	88	23	tax	tax	NOUN
inlawrev-2355	88	24	,	,	PUNCT
inlawrev-2355	88	25	i	i	PROPN
inlawrev-2355	88	26	d.	d.	PROPN
inlawrev-2355	88	27	§	§	PROPN
inlawrev-2355	88	28	6	6	NUM
inlawrev-2355	88	29	-	-	SYM
inlawrev-2355	88	30	5	5	NUM
inlawrev-2355	88	31	-	-	PUNCT
inlawrev-2355	88	32	6	6	NUM
inlawrev-2355	88	33	-	-	PUNCT
inlawrev-2355	88	34	26(a	26(a	NUM
inlawrev-2355	88	35	)	)	PUNCT
inlawrev-2355	88	36	(	(	PUNCT
inlawrev-2355	88	37	1976	1976	NUM
inlawrev-2355	88	38	)	)	PUNCT
inlawrev-2355	88	39	.	.	PUNCT
inlawrev-2355	89	1	^^see	^^see	PRON
inlawrev-2355	89	2	note	note	VERB
inlawrev-2355	89	3	11	11	NUM
inlawrev-2355	89	4	supra	supra	NOUN
inlawrev-2355	89	5	.	.	PUNCT
inlawrev-2355	90	1	''	''	PUNCT
inlawrev-2355	90	2	the	the	DET
inlawrev-2355	90	3	statutory	statutory	ADJ
inlawrev-2355	90	4	authority	authority	NOUN
inlawrev-2355	90	5	for	for	ADP
inlawrev-2355	90	6	issuance	issuance	NOUN
inlawrev-2355	90	7	of	of	ADP
inlawrev-2355	90	8	the	the	DET
inlawrev-2355	90	9	notice	notice	NOUN
inlawrev-2355	90	10	is	be	AUX
inlawrev-2355	90	11	as	as	SCONJ
inlawrev-2355	90	12	follows	follow	VERB
inlawrev-2355	90	13	:	:	PUNCT
inlawrev-2355	90	14	(	(	PUNCT
inlawrev-2355	90	15	1	1	X
inlawrev-2355	90	16	)	)	PUNCT
inlawrev-2355	90	17	gross	gross	ADJ
inlawrev-2355	90	18	income	income	NOUN
inlawrev-2355	90	19	tax	tax	NOUN
inlawrev-2355	90	20	,	,	PUNCT
inlawrev-2355	90	21	ind	ind	PROPN
inlawrev-2355	91	1	.	.	PUNCT
inlawrev-2355	91	2	code	code	PROPN
inlawrev-2355	91	3	§	§	PROPN
inlawrev-2355	91	4	6	6	NUM
inlawrev-2355	91	5	-	-	SYM
inlawrev-2355	91	6	2	2	NUM
inlawrev-2355	91	7	-	-	PUNCT
inlawrev-2355	91	8	l-18(a	l-18(a	NOUN
inlawrev-2355	91	9	)	)	PUNCT
inlawrev-2355	91	10	(	(	PUNCT
inlawrev-2355	91	11	1976	1976	NUM
inlawrev-2355	91	12	&	&	CCONJ
inlawrev-2355	91	13	supp	supp	PROPN
inlawrev-2355	91	14	.	.	PUNCT
inlawrev-2355	92	1	1979	1979	NUM
inlawrev-2355	92	2	)	)	PUNCT
inlawrev-2355	92	3	;	;	PUNCT
inlawrev-2355	92	4	(	(	PUNCT
inlawrev-2355	92	5	2	2	X
inlawrev-2355	92	6	)	)	PUNCT
inlawrev-2355	92	7	sales	sale	NOUN
inlawrev-2355	92	8	and	and	CCONJ
inlawrev-2355	92	9	use	use	VERB
inlawrev-2355	92	10	tax	tax	NOUN
inlawrev-2355	92	11	,	,	PUNCT
inlawrev-2355	92	12	i	i	PROPN
inlawrev-2355	92	13	d.	d.	PROPN
inlawrev-2355	92	14	§	§	PROPN
inlawrev-2355	92	15	6	6	NUM
inlawrev-2355	92	16	-	-	SYM
inlawrev-2355	92	17	2	2	NUM
inlawrev-2355	92	18	-	-	PUNCT
inlawrev-2355	92	19	l-51(c	l-51(c	NOUN
inlawrev-2355	92	20	)	)	PUNCT
inlawrev-2355	92	21	(	(	PUNCT
inlawrev-2355	92	22	1976	1976	NUM
inlawrev-2355	92	23	)	)	PUNCT
inlawrev-2355	92	24	;	;	PUNCT
inlawrev-2355	92	25	(	(	PUNCT
inlawrev-2355	92	26	3	3	X
inlawrev-2355	92	27	)	)	PUNCT
inlawrev-2355	92	28	adjusted	adjust	VERB
inlawrev-2355	92	29	gross	gross	ADJ
inlawrev-2355	92	30	income	income	NOUN
inlawrev-2355	92	31	tax	tax	NOUN
inlawrev-2355	92	32	,	,	PUNCT
inlawrev-2355	92	33	i	i	PROPN
inlawrev-2355	92	34	d.	d.	PROPN
inlawrev-2355	92	35	§	§	PROPN
inlawrev-2355	92	36	6	6	NUM
inlawrev-2355	92	37	-	-	SYM
inlawrev-2355	92	38	3	3	NUM
inlawrev-2355	92	39	-	-	PUNCT
inlawrev-2355	92	40	6	6	NUM
inlawrev-2355	92	41	-	-	PUNCT
inlawrev-2355	92	42	3(a)(l	3(a)(l	NUM
inlawrev-2355	92	43	)	)	PUNCT
inlawrev-2355	92	44	(	(	PUNCT
inlawrev-2355	92	45	1976	1976	NUM
inlawrev-2355	92	46	&	&	CCONJ
inlawrev-2355	92	47	supp	supp	PROPN
inlawrev-2355	92	48	.	.	PUNCT
inlawrev-2355	93	1	1979	1979	NUM
inlawrev-2355	93	2	)	)	PUNCT
inlawrev-2355	93	3	;	;	PUNCT
inlawrev-2355	93	4	(	(	PUNCT
inlawrev-2355	93	5	4	4	X
inlawrev-2355	93	6	)	)	PUNCT
inlawrev-2355	93	7	county	county	NOUN
inlawrev-2355	93	8	adjusted	adjust	VERB
inlawrev-2355	93	9	gross	gross	ADJ
inlawrev-2355	93	10	income	income	NOUN
inlawrev-2355	93	11	tax	tax	NOUN
inlawrev-2355	93	12	,	,	PUNCT
inlawrev-2355	93	13	i	i	PROPN
inlawrev-2355	93	14	d.	d.	PROPN
inlawrev-2355	93	15	§	§	PROPN
inlawrev-2355	93	16	6	6	NUM
inlawrev-2355	93	17	-	-	SYM
inlawrev-2355	93	18	3.5	3.5	NUM
inlawrev-2355	93	19	-	-	PUNCT
inlawrev-2355	93	20	1	1	NUM
inlawrev-2355	93	21	-	-	SYM
inlawrev-2355	93	22	10	10	NUM
inlawrev-2355	93	23	(	(	PUNCT
inlawrev-2355	93	24	supp	supp	NOUN
inlawrev-2355	93	25	.	.	PUNCT
inlawrev-2355	94	1	1979	1979	NUM
inlawrev-2355	94	2	)	)	PUNCT
inlawrev-2355	94	3	;	;	PUNCT
inlawrev-2355	94	4	(	(	PUNCT
inlawrev-2355	94	5	5	5	X
inlawrev-2355	94	6	)	)	PUNCT
inlawrev-2355	94	7	supplemental	supplemental	ADJ
inlawrev-2355	94	8	corporate	corporate	ADJ
inlawrev-2355	94	9	net	net	ADJ
inlawrev-2355	94	10	income	income	NOUN
inlawrev-2355	94	11	tax	tax	NOUN
inlawrev-2355	94	12	,	,	PUNCT
inlawrev-2355	94	13	i	i	PROPN
inlawrev-2355	94	14	d.	d.	PROPN
inlawrev-2355	94	15	§	§	PROPN
inlawrev-2355	94	16	6	6	NUM
inlawrev-2355	94	17	-	-	SYM
inlawrev-2355	94	18	3	3	NUM
inlawrev-2355	94	19	-	-	PUNCT
inlawrev-2355	94	20	8	8	NUM
inlawrev-2355	94	21	-	-	SYM
inlawrev-2355	94	22	5	5	NUM
inlawrev-2355	94	23	(	(	PUNCT
inlawrev-2355	94	24	1976	1976	NUM
inlawrev-2355	94	25	)	)	PUNCT
inlawrev-2355	94	26	;	;	PUNCT
inlawrev-2355	94	27	(	(	PUNCT
inlawrev-2355	94	28	6	6	X
inlawrev-2355	94	29	)	)	PUNCT
inlawrev-2355	94	30	intangibles	intangible	NOUN
inlawrev-2355	94	31	tax	tax	NOUN
inlawrev-2355	94	32	,	,	PUNCT
inlawrev-2355	94	33	i	i	PROPN
inlawrev-2355	94	34	d.	d.	PROPN
inlawrev-2355	94	35	§	§	PROPN
inlawrev-2355	94	36	6	6	NUM
inlawrev-2355	94	37	-	-	SYM
inlawrev-2355	94	38	5.1	5.1	NUM
inlawrev-2355	94	39	-	-	PUNCT
inlawrev-2355	94	40	9	9	NUM
inlawrev-2355	94	41	-	-	SYM
inlawrev-2355	94	42	5.5	5.5	NUM
inlawrev-2355	94	43	(	(	PUNCT
inlawrev-2355	94	44	supp	supp	NOUN
inlawrev-2355	94	45	.	.	PUNCT
inlawrev-2355	95	1	1979	1979	NUM
inlawrev-2355	95	2	)	)	PUNCT
inlawrev-2355	96	1	;	;	PUNCT
inlawrev-2355	96	2	(	(	PUNCT
inlawrev-2355	96	3	7	7	X
inlawrev-2355	96	4	)	)	PUNCT
inlawrev-2355	96	5	occupation	occupation	NOUN
inlawrev-2355	96	6	income	income	NOUN
inlawrev-2355	96	7	tax	tax	NOUN
inlawrev-2355	96	8	,	,	PUNCT
inlawrev-2355	96	9	i	i	PROPN
inlawrev-2355	96	10	d.	d.	PROPN
inlawrev-2355	96	11	§	§	PROPN
inlawrev-2355	96	12	6	6	NUM
inlawrev-2355	96	13	-	-	SYM
inlawrev-2355	96	14	3.5	3.5	NUM
inlawrev-2355	96	15	-	-	PUNCT
inlawrev-2355	96	16	3	3	NUM
inlawrev-2355	96	17	-	-	NUM
inlawrev-2355	96	18	11.5	11.5	NUM
inlawrev-2355	96	19	;	;	PUNCT
inlawrev-2355	96	20	(	(	PUNCT
inlawrev-2355	96	21	8)	8)	NUM
inlawrev-2355	96	22	bank	bank	NOUN
inlawrev-2355	96	23	tax	tax	NOUN
inlawrev-2355	96	24	,	,	PUNCT
inlawrev-2355	96	25	i	i	PROPN
inlawrev-2355	96	26	d.	d.	PROPN
inlawrev-2355	96	27	§	§	PROPN
inlawrev-2355	96	28	6	6	NUM
inlawrev-2355	96	29	-	-	SYM
inlawrev-2355	96	30	5	5	NUM
inlawrev-2355	96	31	-	-	PUNCT
inlawrev-2355	96	32	6	6	NUM
inlawrev-2355	96	33	-	-	NUM
inlawrev-2355	96	34	24(a	24(a	NUM
inlawrev-2355	96	35	)	)	PUNCT
inlawrev-2355	96	36	(	(	PUNCT
inlawrev-2355	96	37	1976	1976	NUM
inlawrev-2355	96	38	&	&	CCONJ
inlawrev-2355	96	39	supp	supp	PROPN
inlawrev-2355	96	40	.	.	PUNCT
inlawrev-2355	96	41	1979	1979	NUM
inlawrev-2355	96	42	)	)	PUNCT
inlawrev-2355	96	43	.	.	PUNCT
inlawrev-2355	97	1	^*see	^*see	PUNCT
inlawrev-2355	97	2	note	note	VERB
inlawrev-2355	97	3	13	13	NUM
inlawrev-2355	97	4	supra	supra	NOUN
inlawrev-2355	97	5	.	.	PUNCT
inlawrev-2355	98	1	^^see	^^see	PRON
inlawrev-2355	98	2	note	note	VERB
inlawrev-2355	98	3	13	13	NUM
inlawrev-2355	98	4	supra	supra	NOUN
inlawrev-2355	98	5	.	.	PUNCT
inlawrev-2355	99	1	"	"	PUNCT
inlawrev-2355	99	2	two	two	NUM
inlawrev-2355	99	3	other	other	ADJ
inlawrev-2355	99	4	collection	collection	NOUN
inlawrev-2355	99	5	remedies	remedy	NOUN
inlawrev-2355	99	6	are	be	AUX
inlawrev-2355	99	7	also	also	ADV
inlawrev-2355	99	8	possible	possible	ADJ
inlawrev-2355	99	9	.	.	PUNCT
inlawrev-2355	100	1	first	first	ADV
inlawrev-2355	100	2	,	,	PUNCT
inlawrev-2355	100	3	the	the	DET
inlawrev-2355	100	4	department	department	NOUN
inlawrev-2355	100	5	can	can	AUX
inlawrev-2355	100	6	request	request	VERB
inlawrev-2355	100	7	the	the	DET
inlawrev-2355	100	8	attorney	attorney	NOUN
inlawrev-2355	100	9	general	general	NOUN
inlawrev-2355	100	10	's	's	PART
inlawrev-2355	100	11	office	office	NOUN
inlawrev-2355	100	12	to	to	PART
inlawrev-2355	100	13	institute	institute	VERB
inlawrev-2355	100	14	a	a	DET
inlawrev-2355	100	15	receivership	receivership	NOUN
inlawrev-2355	100	16	proceeding	proceed	VERB
inlawrev-2355	100	17	if	if	SCONJ
inlawrev-2355	100	18	the	the	DET
inlawrev-2355	100	19	business	business	NOUN
inlawrev-2355	100	20	is	be	AUX
inlawrev-2355	100	21	still	still	ADV
inlawrev-2355	100	22	in	in	ADP
inlawrev-2355	100	23	operation	operation	NOUN
inlawrev-2355	100	24	and	and	CCONJ
inlawrev-2355	100	25	its	its	PRON
inlawrev-2355	100	26	outstanding	outstanding	ADJ
inlawrev-2355	100	27	tax	tax	NOUN
inlawrev-2355	100	28	liabilities	liability	NOUN
inlawrev-2355	100	29	are	be	AUX
inlawrev-2355	100	30	over	over	ADP
inlawrev-2355	100	31	120	120	NUM
inlawrev-2355	100	32	days	day	NOUN
inlawrev-2355	100	33	old	old	ADJ
inlawrev-2355	100	34	.	.	PUNCT
inlawrev-2355	101	1	receivership	receivership	NOUN
inlawrev-2355	101	2	proceedings	proceeding	NOUN
inlawrev-2355	101	3	are	be	AUX
inlawrev-2355	101	4	authorized	authorize	VERB
inlawrev-2355	101	5	by	by	ADP
inlawrev-2355	101	6	the	the	DET
inlawrev-2355	101	7	following	follow	VERB
inlawrev-2355	101	8	statutes	statute	NOUN
inlawrev-2355	101	9	:	:	PUNCT
inlawrev-2355	101	10	(	(	PUNCT
inlawrev-2355	101	11	1	1	X
inlawrev-2355	101	12	)	)	PUNCT
inlawrev-2355	101	13	gross	gross	ADJ
inlawrev-2355	101	14	income	income	NOUN
inlawrev-2355	101	15	tax	tax	NOUN
inlawrev-2355	101	16	,	,	PUNCT
inlawrev-2355	101	17	ind	ind	PROPN
inlawrev-2355	102	1	.	.	PUNCT
inlawrev-2355	102	2	code	code	PROPN
inlawrev-2355	102	3	§	§	PROPN
inlawrev-2355	102	4	6	6	NUM
inlawrev-2355	102	5	-	-	SYM
inlawrev-2355	102	6	2	2	NUM
inlawrev-2355	102	7	-	-	PUNCT
inlawrev-2355	102	8	l-18(d	l-18(d	NOUN
inlawrev-2355	102	9	)	)	PUNCT
inlawrev-2355	102	10	(	(	PUNCT
inlawrev-2355	102	11	1976	1976	NUM
inlawrev-2355	102	12	&	&	CCONJ
inlawrev-2355	102	13	supp	supp	PROPN
inlawrev-2355	102	14	.	.	PUNCT
inlawrev-2355	103	1	1979	1979	NUM
inlawrev-2355	103	2	)	)	PUNCT
inlawrev-2355	103	3	;	;	PUNCT
inlawrev-2355	103	4	(	(	PUNCT
inlawrev-2355	103	5	2	2	X
inlawrev-2355	103	6	)	)	PUNCT
inlawrev-2355	103	7	sales	sale	NOUN
inlawrev-2355	103	8	and	and	CCONJ
inlawrev-2355	103	9	use	use	VERB
inlawrev-2355	103	10	tax	tax	NOUN
inlawrev-2355	103	11	,	,	PUNCT
inlawrev-2355	103	12	i	i	PROPN
inlawrev-2355	103	13	d.	d.	PROPN
inlawrev-2355	103	14	§	§	PROPN
inlawrev-2355	103	15	6	6	NUM
inlawrev-2355	103	16	-	-	SYM
inlawrev-2355	103	17	2	2	NUM
inlawrev-2355	103	18	-	-	PUNCT
inlawrev-2355	103	19	l-51(c	l-51(c	NOUN
inlawrev-2355	103	20	)	)	PUNCT
inlawrev-2355	103	21	(	(	PUNCT
inlawrev-2355	103	22	1976	1976	NUM
inlawrev-2355	103	23	)	)	PUNCT
inlawrev-2355	103	24	;	;	PUNCT
inlawrev-2355	103	25	j3	j3	PROPN
inlawrev-2355	103	26	)	)	PUNCT
inlawrev-2355	103	27	adjusted	adjust	VERB
inlawrev-2355	103	28	gross	gross	ADJ
inlawrev-2355	103	29	income	income	NOUN
inlawrev-2355	103	30	tax	tax	NOUN
inlawrev-2355	103	31	,	,	PUNCT
inlawrev-2355	103	32	i	i	PROPN
inlawrev-2355	103	33	d.	d.	PROPN
inlawrev-2355	103	34	§	§	PROPN
inlawrev-2355	103	35	6	6	NUM
inlawrev-2355	103	36	-	-	SYM
inlawrev-2355	103	37	3	3	NUM
inlawrev-2355	103	38	-	-	PUNCT
inlawrev-2355	103	39	6	6	NUM
inlawrev-2355	103	40	-	-	PUNCT
inlawrev-2355	103	41	3(d	3(d	NUM
inlawrev-2355	103	42	)	)	PUNCT
inlawrev-2355	103	43	(	(	PUNCT
inlawrev-2355	103	44	1976	1976	NUM
inlawrev-2355	103	45	&	&	CCONJ
inlawrev-2355	103	46	supp	supp	PROPN
inlawrev-2355	103	47	.	.	PUNCT
inlawrev-2355	104	1	1979	1979	NUM
inlawrev-2355	104	2	)	)	PUNCT
inlawrev-2355	105	1	;	;	PUNCT
inlawrev-2355	105	2	(	(	PUNCT
inlawrev-2355	105	3	4	4	X
inlawrev-2355	105	4	)	)	PUNCT
inlawrev-2355	105	5	county	county	NOUN
inlawrev-2355	105	6	adjusted'gross	adjusted'gross	NOUN
inlawrev-2355	105	7	income	income	NOUN
inlawrev-2355	105	8	tax	tax	NOUN
inlawrev-2355	105	9	,	,	PUNCT
inlawrev-2355	105	10	i	i	PROPN
inlawrev-2355	105	11	d.	d.	PROPN
inlawrev-2355	105	12	§	§	PROPN
inlawrev-2355	105	13	6	6	NUM
inlawrev-2355	105	14	-	-	SYM
inlawrev-2355	105	15	3.5	3.5	NUM
inlawrev-2355	105	16	-	-	PUNCT
inlawrev-2355	105	17	1	1	NUM
inlawrev-2355	105	18	-	-	SYM
inlawrev-2355	105	19	10	10	NUM
inlawrev-2355	105	20	;	;	PUNCT
inlawrev-2355	105	21	(	(	PUNCT
inlawrev-2355	105	22	5	5	X
inlawrev-2355	105	23	)	)	PUNCT
inlawrev-2355	105	24	supplemental	supplemental	ADJ
inlawrev-2355	105	25	corporate	corporate	ADJ
inlawrev-2355	105	26	net	net	ADJ
inlawrev-2355	105	27	income	income	NOUN
inlawrev-2355	105	28	tax	tax	NOUN
inlawrev-2355	105	29	,	,	PUNCT
inlawrev-2355	105	30	i	i	PROPN
inlawrev-2355	105	31	d.	d.	PROPN
inlawrev-2355	105	32	§	§	PROPN
inlawrev-2355	105	33	6	6	NUM
inlawrev-2355	105	34	-	-	SYM
inlawrev-2355	105	35	3	3	NUM
inlawrev-2355	105	36	-	-	PUNCT
inlawrev-2355	105	37	8	8	NUM
inlawrev-2355	105	38	-	-	SYM
inlawrev-2355	105	39	5	5	NUM
inlawrev-2355	105	40	(	(	PUNCT
inlawrev-2355	105	41	1976	1976	NUM
inlawrev-2355	105	42	)	)	PUNCT
inlawrev-2355	105	43	;	;	PUNCT
inlawrev-2355	105	44	(	(	PUNCT
inlawrev-2355	105	45	6	6	X
inlawrev-2355	105	46	)	)	PUNCT
inlawrev-2355	105	47	occupation	occupation	NOUN
inlawrev-2355	105	48	income	income	NOUN
inlawrev-2355	105	49	tax	tax	NOUN
inlawrev-2355	105	50	,	,	PUNCT
inlawrev-2355	105	51	i	i	PROPN
inlawrev-2355	105	52	d.	d.	PROPN
inlawrev-2355	105	53	§	§	PROPN
inlawrev-2355	105	54	6	6	NUM
inlawrev-2355	105	55	-	-	SYM
inlawrev-2355	105	56	3.5	3.5	NUM
inlawrev-2355	105	57	-	-	PUNCT
inlawrev-2355	105	58	3	3	NUM
inlawrev-2355	105	59	-	-	SYM
inlawrev-2355	105	60	11.5	11.5	NUM
inlawrev-2355	105	61	(	(	PUNCT
inlawrev-2355	105	62	supp	supp	NOUN
inlawrev-2355	105	63	.	.	PUNCT
inlawrev-2355	105	64	1979	1979	NUM
inlawrev-2355	105	65	)	)	PUNCT
inlawrev-2355	105	66	;	;	PUNCT
inlawrev-2355	105	67	(	(	PUNCT
inlawrev-2355	105	68	7	7	X
inlawrev-2355	105	69	)	)	PUNCT
inlawrev-2355	105	70	bank	bank	NOUN
inlawrev-2355	105	71	tax	tax	NOUN
inlawrev-2355	105	72	,	,	PUNCT
inlawrev-2355	105	73	i	i	PROPN
inlawrev-2355	105	74	d.	d.	PROPN
inlawrev-2355	105	75	§	§	PROPN
inlawrev-2355	105	76	6	6	NUM
inlawrev-2355	105	77	-	-	SYM
inlawrev-2355	105	78	5	5	NUM
inlawrev-2355	105	79	-	-	PUNCT
inlawrev-2355	105	80	6	6	NUM
inlawrev-2355	105	81	-	-	PUNCT
inlawrev-2355	105	82	24(c	24(c	NUM
inlawrev-2355	105	83	)	)	PUNCT
inlawrev-2355	105	84	(	(	PUNCT
inlawrev-2355	105	85	1976	1976	NUM
inlawrev-2355	105	86	&	&	CCONJ
inlawrev-2355	105	87	supp	supp	PROPN
inlawrev-2355	105	88	.	.	PUNCT
inlawrev-2355	106	1	1979	1979	NUM
inlawrev-2355	106	2	)	)	PUNCT
inlawrev-2355	106	3	.	.	PUNCT
inlawrev-2355	107	1	second	second	ADV
inlawrev-2355	107	2	,	,	PUNCT
inlawrev-2355	107	3	the	the	DET
inlawrev-2355	107	4	department	department	NOUN
inlawrev-2355	107	5	can	can	AUX
inlawrev-2355	107	6	institute	institute	VERB
inlawrev-2355	107	7	criminal	criminal	ADJ
inlawrev-2355	107	8	proceedings	proceeding	NOUN
inlawrev-2355	107	9	against	against	ADP
inlawrev-2355	107	10	taxpayers	taxpayer	NOUN
inlawrev-2355	107	11	who	who	PRON
inlawrev-2355	107	12	have	have	AUX
inlawrev-2355	107	13	either	either	CCONJ
inlawrev-2355	107	14	collected	collect	VERB
inlawrev-2355	107	15	and	and	CCONJ
inlawrev-2355	107	16	not	not	PART
inlawrev-2355	107	17	remitted	remit	VERB
inlawrev-2355	107	18	sales	sale	NOUN
inlawrev-2355	107	19	taxes	taxis	NOUN
inlawrev-2355	107	20	,	,	PUNCT
inlawrev-2355	107	21	i	i	PRON
inlawrev-2355	107	22	d.	d.	PROPN
inlawrev-2355	107	23	§	§	PROPN
inlawrev-2355	107	24	6	6	NUM
inlawrev-2355	107	25	-	-	SYM
inlawrev-2355	107	26	2	2	NUM
inlawrev-2355	107	27	-	-	PUNCT
inlawrev-2355	107	28	l-49(a	l-49(a	NOUN
inlawrev-2355	107	29	)	)	PUNCT
inlawrev-2355	107	30	,	,	PUNCT
inlawrev-2355	107	31	or	or	CCONJ
inlawrev-2355	107	32	deducted	deduct	VERB
inlawrev-2355	107	33	and	and	CCONJ
inlawrev-2355	107	34	not	not	PART
inlawrev-2355	107	35	remitted	remit	VERB
inlawrev-2355	107	36	withholding	withholding	NOUN
inlawrev-2355	107	37	taxes	taxis	NOUN
inlawrev-2355	107	38	,	,	PUNCT
inlawrev-2355	107	39	i	i	PRON
inlawrev-2355	107	40	d.	d.	PROPN
inlawrev-2355	107	41	§	§	PROPN
inlawrev-2355	107	42	6	6	NUM
inlawrev-2355	107	43	-	-	SYM
inlawrev-2355	107	44	3	3	NUM
inlawrev-2355	107	45	-	-	PUNCT
inlawrev-2355	107	46	4	4	NUM
inlawrev-2355	107	47	-	-	NUM
inlawrev-2355	107	48	8(g	8(g	NUM
inlawrev-2355	107	49	)	)	PUNCT
inlawrev-2355	107	50	.	.	PUNCT
inlawrev-2355	108	1	4	4	NUM
inlawrev-2355	108	2	indiana	indiana	NOUN
inlawrev-2355	108	3	la	la	PROPN
inlawrev-2355	108	4	wreview	wreview	PROPN
inlawrev-2355	109	1	[	[	X
inlawrev-2355	109	2	vol	vol	NOUN
inlawrev-2355	109	3	.	.	PUNCT
inlawrev-2355	110	1	13:1	13:1	NUM
inlawrev-2355	110	2	5	5	NUM
inlawrev-2355	110	3	.	.	PUNCT
inlawrev-2355	110	4	advisory	advisory	ADJ
inlawrev-2355	110	5	section	section	NOUN
inlawrev-2355	110	6	.	.	PUNCT
inlawrev-2355	111	1	—	—	PUNCT
inlawrev-2355	111	2	the	the	DET
inlawrev-2355	111	3	advisory	advisory	ADJ
inlawrev-2355	111	4	section	section	NOUN
inlawrev-2355	111	5	is	be	AUX
inlawrev-2355	111	6	the	the	DET
inlawrev-2355	111	7	legal	legal	ADJ
inlawrev-2355	111	8	branch	branch	NOUN
inlawrev-2355	111	9	of	of	ADP
inlawrev-2355	111	10	the	the	DET
inlawrev-2355	111	11	department	department	NOUN
inlawrev-2355	111	12	.	.	PUNCT
inlawrev-2355	112	1	its	its	PRON
inlawrev-2355	112	2	functions	function	NOUN
inlawrev-2355	112	3	include	include	VERB
inlawrev-2355	112	4	advising	advise	VERB
inlawrev-2355	112	5	the	the	DET
inlawrev-2355	112	6	commissioner	commissioner	NOUN
inlawrev-2355	112	7	,	,	PUNCT
inlawrev-2355	112	8	reviewing	review	VERB
inlawrev-2355	112	9	legal	legal	ADJ
inlawrev-2355	112	10	documents	document	NOUN
inlawrev-2355	112	11	executed	execute	VERB
inlawrev-2355	112	12	by	by	ADP
inlawrev-2355	112	13	the	the	DET
inlawrev-2355	112	14	department	department	NOUN
inlawrev-2355	112	15	,	,	PUNCT
inlawrev-2355	112	16	assisting	assist	VERB
inlawrev-2355	112	17	in	in	ADP
inlawrev-2355	112	18	the	the	DET
inlawrev-2355	112	19	preparation	preparation	NOUN
inlawrev-2355	112	20	of	of	ADP
inlawrev-2355	112	21	rules	rule	NOUN
inlawrev-2355	112	22	and	and	CCONJ
inlawrev-2355	112	23	regulations	regulation	NOUN
inlawrev-2355	112	24	,	,	PUNCT
inlawrev-2355	112	25	and	and	CCONJ
inlawrev-2355	112	26	conducting	conduct	VERB
inlawrev-2355	112	27	administrative	administrative	ADJ
inlawrev-2355	112	28	hearings	hearing	NOUN
inlawrev-2355	112	29	.	.	PUNCT
inlawrev-2355	113	1	because	because	SCONJ
inlawrev-2355	113	2	the	the	DET
inlawrev-2355	113	3	department	department	NOUN
inlawrev-2355	113	4	is	be	AUX
inlawrev-2355	113	5	not	not	PART
inlawrev-2355	113	6	governed	govern	VERB
inlawrev-2355	113	7	by	by	ADP
inlawrev-2355	113	8	the	the	DET
inlawrev-2355	113	9	administrative	administrative	ADJ
inlawrev-2355	113	10	adjudication	adjudication	NOUN
inlawrev-2355	113	11	act,'^	act,'^	ADP
inlawrev-2355	113	12	the	the	DET
inlawrev-2355	113	13	procedure	procedure	NOUN
inlawrev-2355	113	14	used	use	VERB
inlawrev-2355	113	15	at	at	ADP
inlawrev-2355	113	16	all	all	DET
inlawrev-2355	113	17	administrative	administrative	ADJ
inlawrev-2355	113	18	hearings	hearing	NOUN
inlawrev-2355	113	19	is	be	AUX
inlawrev-2355	113	20	outlined	outline	VERB
inlawrev-2355	113	21	below	below	ADV
inlawrev-2355	113	22	:	:	PUNCT
inlawrev-2355	113	23	a.	a.	NOUN
inlawrev-2355	113	24	review	review	NOUN
inlawrev-2355	113	25	of	of	ADP
inlawrev-2355	113	26	protest	protest	NOUN
inlawrev-2355	113	27	—	—	PUNCT
inlawrev-2355	113	28	upon	upon	SCONJ
inlawrev-2355	113	29	receipt	receipt	NOUN
inlawrev-2355	113	30	of	of	ADP
inlawrev-2355	113	31	a	a	DET
inlawrev-2355	113	32	notice	notice	NOUN
inlawrev-2355	113	33	of	of	ADP
inlawrev-2355	113	34	tax	tax	NOUN
inlawrev-2355	113	35	due	due	ADJ
inlawrev-2355	113	36	,	,	PUNCT
inlawrev-2355	113	37	the	the	DET
inlawrev-2355	113	38	taxpayer	taxpayer	NOUN
inlawrev-2355	113	39	has	have	VERB
inlawrev-2355	113	40	thirty	thirty	NUM
inlawrev-2355	113	41	days	day	NOUN
inlawrev-2355	113	42	to	to	PART
inlawrev-2355	113	43	file	file	VERB
inlawrev-2355	113	44	a	a	DET
inlawrev-2355	113	45	protest	protest	NOUN
inlawrev-2355	113	46	to	to	ADP
inlawrev-2355	113	47	the	the	DET
inlawrev-2355	113	48	assessments^	assessments^	NOUN
inlawrev-2355	113	49	with	with	ADP
inlawrev-2355	113	50	the	the	DET
inlawrev-2355	113	51	division	division	NOUN
inlawrev-2355	113	52	originating	originate	VERB
inlawrev-2355	113	53	the	the	DET
inlawrev-2355	113	54	assessment	assessment	NOUN
inlawrev-2355	113	55	.	.	PUNCT
inlawrev-2355	114	1	if	if	SCONJ
inlawrev-2355	114	2	an	an	DET
inlawrev-2355	114	3	audit	audit	NOUN
inlawrev-2355	114	4	is	be	AUX
inlawrev-2355	114	5	involved	involve	VERB
inlawrev-2355	114	6	,	,	PUNCT
inlawrev-2355	114	7	the	the	DET
inlawrev-2355	114	8	protest	protest	NOUN
inlawrev-2355	114	9	and	and	CCONJ
inlawrev-2355	114	10	audit	audit	NOUN
inlawrev-2355	114	11	file	file	NOUN
inlawrev-2355	114	12	are	be	AUX
inlawrev-2355	114	13	reviewed	review	VERB
inlawrev-2355	114	14	by	by	ADP
inlawrev-2355	114	15	the	the	DET
inlawrev-2355	114	16	audit	audit	NOUN
inlawrev-2355	114	17	division	division	NOUN
inlawrev-2355	114	18	's	's	PART
inlawrev-2355	114	19	protest	protest	NOUN
inlawrev-2355	114	20	review	review	NOUN
inlawrev-2355	114	21	board	board	NOUN
inlawrev-2355	114	22	.	.	PUNCT
inlawrev-2355	115	1	with	with	ADP
inlawrev-2355	115	2	the	the	DET
inlawrev-2355	115	3	exception	exception	NOUN
inlawrev-2355	115	4	of	of	ADP
inlawrev-2355	115	5	protests	protest	NOUN
inlawrev-2355	115	6	on	on	ADP
inlawrev-2355	115	7	penalties	penalty	NOUN
inlawrev-2355	115	8	and	and	CCONJ
inlawrev-2355	115	9	responsible	responsible	ADJ
inlawrev-2355	115	10	officer	officer	NOUN
inlawrev-2355	115	11	billings	billing	NOUN
inlawrev-2355	115	12	,	,	PUNCT
inlawrev-2355	115	13	all	all	DET
inlawrev-2355	115	14	files	file	NOUN
inlawrev-2355	115	15	initially	initially	ADV
inlawrev-2355	115	16	go	go	VERB
inlawrev-2355	115	17	to	to	ADP
inlawrev-2355	115	18	the	the	DET
inlawrev-2355	115	19	division	division	NOUN
inlawrev-2355	115	20	administrators	administrator	NOUN
inlawrev-2355	115	21	.	.	PUNCT
inlawrev-2355	116	1	if	if	SCONJ
inlawrev-2355	116	2	the	the	DET
inlawrev-2355	116	3	administrator	administrator	NOUN
inlawrev-2355	116	4	determines	determine	VERB
inlawrev-2355	116	5	that	that	SCONJ
inlawrev-2355	116	6	complex	complex	ADJ
inlawrev-2355	116	7	legal	legal	ADJ
inlawrev-2355	116	8	issues	issue	NOUN
inlawrev-2355	116	9	are	be	AUX
inlawrev-2355	116	10	involved	involve	VERB
inlawrev-2355	116	11	,	,	PUNCT
inlawrev-2355	116	12	the	the	DET
inlawrev-2355	116	13	file	file	NOUN
inlawrev-2355	116	14	is	be	AUX
inlawrev-2355	116	15	assigned	assign	VERB
inlawrev-2355	116	16	to	to	ADP
inlawrev-2355	116	17	the	the	DET
inlawrev-2355	116	18	advisory	advisory	ADJ
inlawrev-2355	116	19	section	section	NOUN
inlawrev-2355	116	20	.	.	PUNCT
inlawrev-2355	117	1	b.	b.	PROPN
inlawrev-2355	117	2	notice	notice	PROPN
inlawrev-2355	117	3	of	of	ADP
inlawrev-2355	117	4	hearing	hearing	NOUN
inlawrev-2355	117	5	.	.	PUNCT
inlawrev-2355	118	1	—	—	PUNCT
inlawrev-2355	118	2	the	the	DET
inlawrev-2355	118	3	office	office	NOUN
inlawrev-2355	118	4	administering	administer	VERB
inlawrev-2355	118	5	the	the	DET
inlawrev-2355	118	6	protested	protest	VERB
inlawrev-2355	118	7	audit	audit	NOUN
inlawrev-2355	118	8	will	will	AUX
inlawrev-2355	118	9	notify	notify	VERB
inlawrev-2355	118	10	the	the	DET
inlawrev-2355	118	11	taxpayer	taxpayer	NOUN
inlawrev-2355	118	12	by	by	ADP
inlawrev-2355	118	13	mail	mail	NOUN
inlawrev-2355	118	14	of	of	ADP
inlawrev-2355	118	15	the	the	DET
inlawrev-2355	118	16	date	date	NOUN
inlawrev-2355	118	17	,	,	PUNCT
inlawrev-2355	118	18	time	time	NOUN
inlawrev-2355	118	19	,	,	PUNCT
inlawrev-2355	118	20	and	and	CCONJ
inlawrev-2355	118	21	place	place	NOUN
inlawrev-2355	118	22	of	of	ADP
inlawrev-2355	118	23	the	the	DET
inlawrev-2355	118	24	administrative	administrative	ADJ
inlawrev-2355	118	25	hearing	hearing	NOUN
inlawrev-2355	118	26	.	.	PUNCT
inlawrev-2355	119	1	c.	c.	PROPN
inlawrev-2355	119	2	representation	representation	PROPN
inlawrev-2355	119	3	.	.	PUNCT
inlawrev-2355	120	1	—	—	PUNCT
inlawrev-2355	120	2	any	any	DET
inlawrev-2355	120	3	person	person	NOUN
inlawrev-2355	120	4	may	may	AUX
inlawrev-2355	120	5	represent	represent	VERB
inlawrev-2355	120	6	a	a	DET
inlawrev-2355	120	7	taxpayer	taxpayer	NOUN
inlawrev-2355	120	8	at	at	ADP
inlawrev-2355	120	9	an	an	DET
inlawrev-2355	120	10	administrative	administrative	ADJ
inlawrev-2355	120	11	conference	conference	NOUN
inlawrev-2355	120	12	.	.	PUNCT
inlawrev-2355	121	1	due	due	ADP
inlawrev-2355	121	2	to	to	ADP
inlawrev-2355	121	3	statutory	statutory	ADJ
inlawrev-2355	121	4	restrictions	restriction	NOUN
inlawrev-2355	121	5	on	on	ADP
inlawrev-2355	121	6	releasing	release	VERB
inlawrev-2355	121	7	confidential	confidential	ADJ
inlawrev-2355	121	8	information	information	NOUN
inlawrev-2355	121	9	,	,	PUNCT
inlawrev-2355	121	10	^^	^^	PUNCT
inlawrev-2355	121	11	the	the	DET
inlawrev-2355	121	12	taxpayer	taxpayer	NOUN
inlawrev-2355	121	13	's	's	PART
inlawrev-2355	121	14	representative	representative	NOUN
inlawrev-2355	121	15	must	must	AUX
inlawrev-2355	121	16	have	have	VERB
inlawrev-2355	121	17	a	a	DET
inlawrev-2355	121	18	power	power	NOUN
inlawrev-2355	121	19	-	-	PUNCT
inlawrev-2355	121	20	of	of	ADP
inlawrev-2355	121	21	-	-	PUNCT
inlawrev-2355	121	22	attorney	attorney	NOUN
inlawrev-2355	121	23	on	on	ADP
inlawrev-2355	121	24	file	file	NOUN
inlawrev-2355	121	25	with	with	ADP
inlawrev-2355	121	26	the	the	DET
inlawrev-2355	121	27	department	department	NOUN
inlawrev-2355	121	28	.	.	PUNCT
inlawrev-2355	122	1	d.	d.	PROPN
inlawrev-2355	122	2	conduct	conduct	NOUN
inlawrev-2355	122	3	of	of	ADP
inlawrev-2355	122	4	hearing	hearing	NOUN
inlawrev-2355	122	5	.	.	PUNCT
inlawrev-2355	123	1	—	—	PUNCT
inlawrev-2355	123	2	lieaivings	lieaiving	NOUN
inlawrev-2355	123	3	before	before	SCONJ
inlawrev-2355	123	4	the	the	DET
inlawrev-2355	123	5	department	department	NOUN
inlawrev-2355	123	6	are	be	AUX
inlawrev-2355	123	7	conducted	conduct	VERB
inlawrev-2355	123	8	on	on	ADP
inlawrev-2355	123	9	an	an	DET
inlawrev-2355	123	10	informal	informal	ADJ
inlawrev-2355	123	11	basis	basis	NOUN
inlawrev-2355	123	12	,	,	PUNCT
inlawrev-2355	123	13	without	without	ADP
inlawrev-2355	123	14	sworn	swear	VERB
inlawrev-2355	123	15	testimony	testimony	NOUN
inlawrev-2355	123	16	or	or	CCONJ
inlawrev-2355	123	17	adherence	adherence	NOUN
inlawrev-2355	123	18	to	to	ADP
inlawrev-2355	123	19	the	the	DET
inlawrev-2355	123	20	rules	rule	NOUN
inlawrev-2355	123	21	of	of	ADP
inlawrev-2355	123	22	evidence	evidence	NOUN
inlawrev-2355	123	23	.	.	PUNCT
inlawrev-2355	124	1	the	the	DET
inlawrev-2355	124	2	taxpayer	taxpayer	NOUN
inlawrev-2355	124	3	can	can	AUX
inlawrev-2355	124	4	present	present	VERB
inlawrev-2355	124	5	oral	oral	ADJ
inlawrev-2355	124	6	testimony	testimony	NOUN
inlawrev-2355	124	7	at	at	ADP
inlawrev-2355	124	8	the	the	DET
inlawrev-2355	124	9	hearing	hearing	NOUN
inlawrev-2355	124	10	and	and	CCONJ
inlawrev-2355	124	11	is	be	AUX
inlawrev-2355	124	12	invited	invite	VERB
inlawrev-2355	124	13	to	to	PART
inlawrev-2355	124	14	submit	submit	VERB
inlawrev-2355	124	15	a	a	DET
inlawrev-2355	124	16	written	write	VERB
inlawrev-2355	124	17	brief	brief	NOUN
inlawrev-2355	124	18	no	no	ADV
inlawrev-2355	124	19	later	later	ADV
inlawrev-2355	124	20	than	than	ADP
inlawrev-2355	124	21	five	five	NUM
inlawrev-2355	124	22	days	day	NOUN
inlawrev-2355	124	23	before	before	ADP
inlawrev-2355	124	24	the	the	DET
inlawrev-2355	124	25	hearing	hearing	NOUN
inlawrev-2355	124	26	.	.	PUNCT
inlawrev-2355	125	1	if	if	SCONJ
inlawrev-2355	125	2	a	a	DET
inlawrev-2355	125	3	taxpayer	taxpayer	NOUN
inlawrev-2355	125	4	does	do	AUX
inlawrev-2355	125	5	not	not	PART
inlawrev-2355	125	6	appear	appear	VERB
inlawrev-2355	125	7	for	for	ADP
inlawrev-2355	125	8	the	the	DET
inlawrev-2355	125	9	hearing	hearing	NOUN
inlawrev-2355	125	10	,	,	PUNCT
inlawrev-2355	125	11	a	a	DET
inlawrev-2355	125	12	decision	decision	NOUN
inlawrev-2355	125	13	is	be	AUX
inlawrev-2355	125	14	made	make	VERB
inlawrev-2355	125	15	on	on	ADP
inlawrev-2355	125	16	the	the	DET
inlawrev-2355	125	17	basis	basis	NOUN
inlawrev-2355	125	18	of	of	ADP
inlawrev-2355	125	19	any	any	DET
inlawrev-2355	125	20	evidence	evidence	NOUN
inlawrev-2355	125	21	the	the	DET
inlawrev-2355	125	22	department	department	NOUN
inlawrev-2355	125	23	has	have	VERB
inlawrev-2355	125	24	on	on	ADP
inlawrev-2355	125	25	the	the	DET
inlawrev-2355	125	26	matter	matter	NOUN
inlawrev-2355	125	27	.	.	PUNCT
inlawrev-2355	126	1	e.	e.	PROPN
inlawrev-2355	126	2	results	result	NOUN
inlawrev-2355	126	3	of	of	ADP
inlawrev-2355	126	4	hearing	hearing	NOUN
inlawrev-2355	126	5	.	.	PUNCT
inlawrev-2355	127	1	—	—	PUNCT
inlawrev-2355	127	2	the	the	DET
inlawrev-2355	127	3	department	department	NOUN
inlawrev-2355	127	4	's	's	PART
inlawrev-2355	127	5	decision	decision	NOUN
inlawrev-2355	127	6	is	be	AUX
inlawrev-2355	127	7	called	call	VERB
inlawrev-2355	127	8	either	either	CCONJ
inlawrev-2355	127	9	a	a	DET
inlawrev-2355	127	10	letter	letter	NOUN
inlawrev-2355	127	11	of	of	ADP
inlawrev-2355	127	12	findings	finding	NOUN
inlawrev-2355	127	13	or	or	CCONJ
inlawrev-2355	127	14	a	a	DET
inlawrev-2355	127	15	report	report	NOUN
inlawrev-2355	127	16	of	of	ADP
inlawrev-2355	127	17	disposition	disposition	NOUN
inlawrev-2355	127	18	.	.	PUNCT
inlawrev-2355	128	1	the	the	DET
inlawrev-2355	128	2	letter	letter	NOUN
inlawrev-2355	128	3	is	be	AUX
inlawrev-2355	128	4	'	'	PUNCT
inlawrev-2355	128	5	vd	vd	NOUN
inlawrev-2355	128	6	.	.	PUNCT
inlawrev-2355	129	1	§	§	PROPN
inlawrev-2355	129	2	4	4	NUM
inlawrev-2355	129	3	-	-	SYM
inlawrev-2355	129	4	22	22	NUM
inlawrev-2355	129	5	-	-	PUNCT
inlawrev-2355	129	6	1	1	NUM
inlawrev-2355	129	7	-	-	SYM
inlawrev-2355	129	8	2	2	NUM
inlawrev-2355	129	9	(	(	PUNCT
inlawrev-2355	129	10	1976	1976	NUM
inlawrev-2355	129	11	)	)	PUNCT
inlawrev-2355	129	12	specifically	specifically	ADV
inlawrev-2355	129	13	exempts	exempt	VERB
inlawrev-2355	129	14	the	the	DET
inlawrev-2355	129	15	indiana	indiana	PROPN
inlawrev-2355	129	16	department	department	PROPN
inlawrev-2355	129	17	of	of	ADP
inlawrev-2355	129	18	revenue	revenue	NOUN
inlawrev-2355	129	19	from	from	ADP
inlawrev-2355	129	20	the	the	DET
inlawrev-2355	129	21	provisions	provision	NOUN
inlawrev-2355	129	22	of	of	ADP
inlawrev-2355	129	23	the	the	DET
inlawrev-2355	129	24	administrative	administrative	PROPN
inlawrev-2355	129	25	adjudication	adjudication	PROPN
inlawrev-2355	129	26	act	act	PROPN
inlawrev-2355	129	27	,	,	PUNCT
inlawrev-2355	129	28	i	i	PROPN
inlawrev-2355	129	29	d.	d.	PROPN
inlawrev-2355	129	30	§	§	PROPN
inlawrev-2355	129	31	§	§	PROPN
inlawrev-2355	129	32	4	4	NUM
inlawrev-2355	129	33	-	-	SYM
inlawrev-2355	129	34	22	22	NUM
inlawrev-2355	129	35	-	-	PUNCT
inlawrev-2355	129	36	1	1	NUM
inlawrev-2355	129	37	-	-	SYM
inlawrev-2355	129	38	1	1	NUM
inlawrev-2355	129	39	to	to	ADP
inlawrev-2355	129	40	-30	-30	NUM
inlawrev-2355	129	41	(	(	PUNCT
inlawrev-2355	129	42	1976	1976	NUM
inlawrev-2355	129	43	&	&	CCONJ
inlawrev-2355	129	44	supp	supp	PROPN
inlawrev-2355	129	45	.	.	PUNCT
inlawrev-2355	129	46	1979	1979	NUM
inlawrev-2355	129	47	)	)	PUNCT
inlawrev-2355	129	48	.	.	PUNCT
inlawrev-2355	130	1	^^see	^^see	PRON
inlawrev-2355	130	2	note	note	VERB
inlawrev-2355	130	3	11	11	NUM
inlawrev-2355	130	4	supra	supra	NOUN
inlawrev-2355	130	5	and	and	CCONJ
inlawrev-2355	130	6	accompanying	accompany	VERB
inlawrev-2355	130	7	text	text	NOUN
inlawrev-2355	130	8	.	.	PUNCT
inlawrev-2355	131	1	although	although	SCONJ
inlawrev-2355	131	2	no	no	DET
inlawrev-2355	131	3	statutory	statutory	ADJ
inlawrev-2355	131	4	authority	authority	NOUN
inlawrev-2355	131	5	exists	exist	VERB
inlawrev-2355	131	6	,	,	PUNCT
inlawrev-2355	131	7	in	in	ADP
inlawrev-2355	131	8	practice	practice	NOUN
inlawrev-2355	131	9	,	,	PUNCT
inlawrev-2355	131	10	if	if	SCONJ
inlawrev-2355	131	11	the	the	DET
inlawrev-2355	131	12	taxpayer	taxpayer	NOUN
inlawrev-2355	131	13	is	be	AUX
inlawrev-2355	131	14	able	able	ADJ
inlawrev-2355	131	15	to	to	PART
inlawrev-2355	131	16	show	show	VERB
inlawrev-2355	131	17	good	good	ADJ
inlawrev-2355	131	18	cause	cause	NOUN
inlawrev-2355	131	19	,	,	PUNCT
inlawrev-2355	131	20	the	the	DET
inlawrev-2355	131	21	date	date	NOUN
inlawrev-2355	131	22	scheduled	schedule	VERB
inlawrev-2355	131	23	for	for	ADP
inlawrev-2355	131	24	the	the	DET
inlawrev-2355	131	25	hearing	hearing	NOUN
inlawrev-2355	131	26	can	can	AUX
inlawrev-2355	131	27	be	be	AUX
inlawrev-2355	131	28	changed	change	VERB
inlawrev-2355	131	29	.	.	PUNCT
inlawrev-2355	132	1	requests	request	NOUN
inlawrev-2355	132	2	for	for	ADP
inlawrev-2355	132	3	continuances	continuance	NOUN
inlawrev-2355	132	4	,	,	PUNCT
inlawrev-2355	132	5	however	however	ADV
inlawrev-2355	132	6	,	,	PUNCT
inlawrev-2355	132	7	should	should	AUX
inlawrev-2355	132	8	be	be	AUX
inlawrev-2355	132	9	submitted	submit	VERB
inlawrev-2355	132	10	in	in	ADP
inlawrev-2355	132	11	writing	writing	NOUN
inlawrev-2355	132	12	at	at	ADV
inlawrev-2355	132	13	least	least	ADV
inlawrev-2355	132	14	one	one	NUM
inlawrev-2355	132	15	week	week	NOUN
inlawrev-2355	132	16	before	before	ADP
inlawrev-2355	132	17	the	the	DET
inlawrev-2355	132	18	scheduled	schedule	VERB
inlawrev-2355	132	19	hearing	hearing	NOUN
inlawrev-2355	132	20	.	.	PUNCT
inlawrev-2355	133	1	'	'	PUNCT
inlawrev-2355	133	2	^confidentiality	^confidentiality	X
inlawrev-2355	133	3	provisions	provision	NOUN
inlawrev-2355	133	4	for	for	ADP
inlawrev-2355	133	5	the	the	DET
inlawrev-2355	133	6	various	various	ADJ
inlawrev-2355	133	7	tax	tax	NOUN
inlawrev-2355	133	8	laws	law	NOUN
inlawrev-2355	133	9	are	be	AUX
inlawrev-2355	133	10	as	as	SCONJ
inlawrev-2355	133	11	follows	follow	VERB
inlawrev-2355	133	12	:	:	PUNCT
inlawrev-2355	133	13	(	(	PUNCT
inlawrev-2355	133	14	1	1	X
inlawrev-2355	133	15	)	)	PUNCT
inlawrev-2355	133	16	gross	gross	ADJ
inlawrev-2355	133	17	income	income	NOUN
inlawrev-2355	133	18	tax	tax	NOUN
inlawrev-2355	133	19	,	,	PUNCT
inlawrev-2355	133	20	ind	ind	PROPN
inlawrev-2355	134	1	.	.	PUNCT
inlawrev-2355	134	2	code	code	PROPN
inlawrev-2355	134	3	§	§	PROPN
inlawrev-2355	134	4	6	6	NUM
inlawrev-2355	134	5	-	-	SYM
inlawrev-2355	134	6	2	2	NUM
inlawrev-2355	134	7	-	-	PUNCT
inlawrev-2355	134	8	1	1	NUM
inlawrev-2355	134	9	-	-	SYM
inlawrev-2355	134	10	29	29	NUM
inlawrev-2355	134	11	(	(	PUNCT
inlawrev-2355	134	12	1976	1976	NUM
inlawrev-2355	134	13	&	&	CCONJ
inlawrev-2355	134	14	supp	supp	PROPN
inlawrev-2355	134	15	.	.	PUNCT
inlawrev-2355	135	1	1979	1979	NUM
inlawrev-2355	135	2	)	)	PUNCT
inlawrev-2355	135	3	;	;	PUNCT
inlawrev-2355	135	4	(	(	PUNCT
inlawrev-2355	135	5	2	2	X
inlawrev-2355	135	6	)	)	PUNCT
inlawrev-2355	135	7	sales	sale	NOUN
inlawrev-2355	135	8	and	and	CCONJ
inlawrev-2355	135	9	use	use	VERB
inlawrev-2355	135	10	tax	tax	NOUN
inlawrev-2355	135	11	,	,	PUNCT
inlawrev-2355	135	12	i	i	PROPN
inlawrev-2355	135	13	d.	d.	PROPN
inlawrev-2355	135	14	§	§	PROPN
inlawrev-2355	135	15	6	6	NUM
inlawrev-2355	135	16	-	-	SYM
inlawrev-2355	135	17	2	2	NUM
inlawrev-2355	135	18	-	-	PUNCT
inlawrev-2355	135	19	l-51(c	l-51(c	NOUN
inlawrev-2355	135	20	)	)	PUNCT
inlawrev-2355	135	21	(	(	PUNCT
inlawrev-2355	135	22	1976	1976	NUM
inlawrev-2355	135	23	)	)	PUNCT
inlawrev-2355	135	24	;	;	PUNCT
inlawrev-2355	135	25	(	(	PUNCT
inlawrev-2355	135	26	3	3	X
inlawrev-2355	135	27	)	)	PUNCT
inlawrev-2355	135	28	adjusted	adjust	VERB
inlawrev-2355	135	29	gross	gross	ADJ
inlawrev-2355	135	30	income	income	NOUN
inlawrev-2355	135	31	tax	tax	NOUN
inlawrev-2355	135	32	,	,	PUNCT
inlawrev-2355	135	33	i	i	PROPN
inlawrev-2355	135	34	d.	d.	PROPN
inlawrev-2355	135	35	§	§	PROPN
inlawrev-2355	135	36	6	6	NUM
inlawrev-2355	135	37	-	-	SYM
inlawrev-2355	135	38	3	3	NUM
inlawrev-2355	135	39	-	-	PUNCT
inlawrev-2355	135	40	6	6	NUM
inlawrev-2355	135	41	-	-	SYM
inlawrev-2355	135	42	8	8	NUM
inlawrev-2355	135	43	(	(	PUNCT
inlawrev-2355	135	44	1976	1976	NUM
inlawrev-2355	135	45	&	&	CCONJ
inlawrev-2355	135	46	supp	supp	PROPN
inlawrev-2355	135	47	.	.	PUNCT
inlawrev-2355	136	1	1979	1979	NUM
inlawrev-2355	136	2	)	)	PUNCT
inlawrev-2355	136	3	;	;	PUNCT
inlawrev-2355	136	4	(	(	PUNCT
inlawrev-2355	136	5	4	4	X
inlawrev-2355	136	6	)	)	PUNCT
inlawrev-2355	136	7	county	county	NOUN
inlawrev-2355	136	8	adjusted	adjust	VERB
inlawrev-2355	136	9	gross	gross	ADJ
inlawrev-2355	136	10	income	income	NOUN
inlawrev-2355	136	11	,	,	PUNCT
inlawrev-2355	136	12	i	i	PROPN
inlawrev-2355	136	13	d.	d.	PROPN
inlawrev-2355	136	14	§	§	PROPN
inlawrev-2355	136	15	6	6	NUM
inlawrev-2355	136	16	-	-	SYM
inlawrev-2355	136	17	3.5	3.5	NUM
inlawrev-2355	136	18	-	-	PUNCT
inlawrev-2355	136	19	1	1	NUM
inlawrev-2355	136	20	-	-	SYM
inlawrev-2355	136	21	10	10	NUM
inlawrev-2355	136	22	;	;	PUNCT
inlawrev-2355	136	23	(	(	PUNCT
inlawrev-2355	136	24	5	5	X
inlawrev-2355	136	25	)	)	PUNCT
inlawrev-2355	136	26	supplemental	supplemental	ADJ
inlawrev-2355	136	27	corporate	corporate	ADJ
inlawrev-2355	136	28	net	net	ADJ
inlawrev-2355	136	29	income	income	NOUN
inlawrev-2355	136	30	,	,	PUNCT
inlawrev-2355	136	31	i	i	PROPN
inlawrev-2355	136	32	d.	d.	PROPN
inlawrev-2355	136	33	§	§	PROPN
inlawrev-2355	136	34	6	6	NUM
inlawrev-2355	136	35	-	-	SYM
inlawrev-2355	136	36	3	3	NUM
inlawrev-2355	136	37	-	-	PUNCT
inlawrev-2355	136	38	8	8	NUM
inlawrev-2355	136	39	-	-	SYM
inlawrev-2355	136	40	5	5	NUM
inlawrev-2355	136	41	(	(	PUNCT
inlawrev-2355	136	42	1976	1976	NUM
inlawrev-2355	136	43	)	)	PUNCT
inlawrev-2355	136	44	;	;	PUNCT
inlawrev-2355	136	45	(	(	PUNCT
inlawrev-2355	136	46	6	6	X
inlawrev-2355	136	47	)	)	PUNCT
inlawrev-2355	136	48	occupation	occupation	NOUN
inlawrev-2355	136	49	income	income	NOUN
inlawrev-2355	136	50	tax	tax	NOUN
inlawrev-2355	136	51	,	,	PUNCT
inlawrev-2355	136	52	i	i	PROPN
inlawrev-2355	136	53	d.	d.	PROPN
inlawrev-2355	136	54	§	§	PROPN
inlawrev-2355	136	55	6	6	NUM
inlawrev-2355	136	56	-	-	SYM
inlawrev-2355	136	57	3.5	3.5	NUM
inlawrev-2355	136	58	-	-	PUNCT
inlawrev-2355	136	59	3	3	NUM
inlawrev-2355	136	60	-	-	SYM
inlawrev-2355	136	61	11.5	11.5	NUM
inlawrev-2355	136	62	(	(	PUNCT
inlawrev-2355	136	63	supp	supp	NOUN
inlawrev-2355	136	64	.	.	PUNCT
inlawrev-2355	137	1	1979	1979	NUM
inlawrev-2355	137	2	)	)	PUNCT
inlawrev-2355	137	3	;	;	PUNCT
inlawrev-2355	137	4	(	(	PUNCT
inlawrev-2355	137	5	7	7	X
inlawrev-2355	137	6	)	)	PUNCT
inlawrev-2355	137	7	intangibles	intangible	NOUN
inlawrev-2355	137	8	tax	tax	NOUN
inlawrev-2355	137	9	,	,	PUNCT
inlawrev-2355	137	10	i	i	PROPN
inlawrev-2355	137	11	d.	d.	PROPN
inlawrev-2355	137	12	§	§	PROPN
inlawrev-2355	137	13	6	6	NUM
inlawrev-2355	137	14	-	-	SYM
inlawrev-2355	137	15	5.1	5.1	NUM
inlawrev-2355	137	16	-	-	PUNCT
inlawrev-2355	137	17	9	9	NUM
inlawrev-2355	137	18	-	-	SYM
inlawrev-2355	137	19	1	1	NUM
inlawrev-2355	137	20	;	;	PUNCT
inlawrev-2355	137	21	(	(	PUNCT
inlawrev-2355	137	22	8)	8)	NUM
inlawrev-2355	137	23	bank	bank	NOUN
inlawrev-2355	137	24	tax	tax	NOUN
inlawrev-2355	137	25	,	,	PUNCT
inlawrev-2355	137	26	i	i	PROPN
inlawrev-2355	137	27	d.	d.	PROPN
inlawrev-2355	137	28	§	§	PROPN
inlawrev-2355	137	29	6	6	NUM
inlawrev-2355	137	30	-	-	SYM
inlawrev-2355	137	31	5	5	NUM
inlawrev-2355	137	32	-	-	PUNCT
inlawrev-2355	137	33	6	6	NUM
inlawrev-2355	137	34	-	-	SYM
inlawrev-2355	137	35	28	28	NUM
inlawrev-2355	137	36	(	(	PUNCT
inlawrev-2355	137	37	1976	1976	NUM
inlawrev-2355	137	38	&	&	CCONJ
inlawrev-2355	137	39	supp	supp	PROPN
inlawrev-2355	137	40	.	.	PUNCT
inlawrev-2355	138	1	1979	1979	NUM
inlawrev-2355	138	2	)	)	PUNCT
inlawrev-2355	138	3	.	.	PUNCT
inlawrev-2355	139	1	in	in	ADP
inlawrev-2355	139	2	addition	addition	NOUN
inlawrev-2355	139	3	,	,	PUNCT
inlawrev-2355	139	4	the	the	DET
inlawrev-2355	139	5	department	department	NOUN
inlawrev-2355	139	6	is	be	AUX
inlawrev-2355	139	7	in	in	ADP
inlawrev-2355	139	8	the	the	DET
inlawrev-2355	139	9	process	process	NOUN
inlawrev-2355	139	10	of	of	ADP
inlawrev-2355	139	11	promulgating	promulgate	VERB
inlawrev-2355	139	12	confidentiality	confidentiality	NOUN
inlawrev-2355	139	13	rules	rule	NOUN
inlawrev-2355	139	14	and	and	CCONJ
inlawrev-2355	139	15	regulations	regulation	NOUN
inlawrev-2355	139	16	for	for	ADP
inlawrev-2355	139	17	inheritance	inheritance	NOUN
inlawrev-2355	139	18	tax	tax	NOUN
inlawrev-2355	139	19	and	and	CCONJ
inlawrev-2355	139	20	alcoholic	alcoholic	ADJ
inlawrev-2355	139	21	beverage	beverage	NOUN
inlawrev-2355	139	22	tax	tax	NOUN
inlawrev-2355	139	23	.	.	PUNCT
inlawrev-2355	140	1	1980	1980	NUM
inlawrev-2355	140	2	]	]	PUNCT
inlawrev-2355	140	3	survey	survey	NOUN
inlawrev-2355	140	4	-	-	PUNCT
inlawrev-2355	140	5	foreword	foreword	NOUN
inlawrev-2355	140	6	5	5	NUM
inlawrev-2355	140	7	issued	issue	VERB
inlawrev-2355	140	8	by	by	ADP
inlawrev-2355	140	9	a	a	DET
inlawrev-2355	140	10	division	division	NOUN
inlawrev-2355	140	11	administrator	administrator	NOUN
inlawrev-2355	140	12	and	and	CCONJ
inlawrev-2355	140	13	the	the	DET
inlawrev-2355	140	14	report	report	NOUN
inlawrev-2355	140	15	by	by	ADP
inlawrev-2355	140	16	the	the	DET
inlawrev-2355	140	17	advisory	advisory	ADJ
inlawrev-2355	140	18	section	section	NOUN
inlawrev-2355	140	19	.	.	PUNCT
inlawrev-2355	141	1	each	each	DET
inlawrev-2355	141	2	outlines	outline	NOUN
inlawrev-2355	141	3	,	,	PUNCT
inlawrev-2355	141	4	the	the	DET
inlawrev-2355	141	5	findings	finding	NOUN
inlawrev-2355	141	6	of	of	ADP
inlawrev-2355	141	7	fact	fact	NOUN
inlawrev-2355	141	8	and	and	CCONJ
inlawrev-2355	141	9	conclusions	conclusion	NOUN
inlawrev-2355	141	10	of	of	ADP
inlawrev-2355	141	11	law	law	NOUN
inlawrev-2355	141	12	on	on	ADP
inlawrev-2355	141	13	the	the	DET
inlawrev-2355	141	14	case	case	NOUN
inlawrev-2355	141	15	decided	decide	VERB
inlawrev-2355	141	16	.	.	PUNCT
inlawrev-2355	142	1	in	in	ADP
inlawrev-2355	142	2	unique	unique	ADJ
inlawrev-2355	142	3	situations	situation	NOUN
inlawrev-2355	142	4	,	,	PUNCT
inlawrev-2355	142	5	a	a	DET
inlawrev-2355	142	6	second	second	ADJ
inlawrev-2355	142	7	hearing	hearing	NOUN
inlawrev-2355	142	8	will	will	AUX
inlawrev-2355	142	9	be	be	AUX
inlawrev-2355	142	10	granted	grant	VERB
inlawrev-2355	142	11	before	before	SCONJ
inlawrev-2355	142	12	payment	payment	NOUN
inlawrev-2355	142	13	is	be	AUX
inlawrev-2355	142	14	required	require	VERB
inlawrev-2355	142	15	.	.	PUNCT
inlawrev-2355	143	1	normally	normally	ADV
inlawrev-2355	143	2	,	,	PUNCT
inlawrev-2355	143	3	after	after	ADP
inlawrev-2355	143	4	receiving	receive	VERB
inlawrev-2355	143	5	the	the	DET
inlawrev-2355	143	6	decision	decision	NOUN
inlawrev-2355	143	7	the	the	DET
inlawrev-2355	143	8	taxpayer	taxpayer	NOUN
inlawrev-2355	143	9	must	must	AUX
inlawrev-2355	143	10	first	first	ADV
inlawrev-2355	143	11	pay	pay	VERB
inlawrev-2355	143	12	the	the	DET
inlawrev-2355	143	13	tax	tax	NOUN
inlawrev-2355	143	14	and	and	CCONJ
inlawrev-2355	143	15	then	then	ADV
inlawrev-2355	143	16	file	file	VERB
inlawrev-2355	143	17	a	a	DET
inlawrev-2355	143	18	claim	claim	NOUN
inlawrev-2355	143	19	for	for	ADP
inlawrev-2355	143	20	refund	refund	NOUN
inlawrev-2355	143	21	if	if	SCONJ
inlawrev-2355	143	22	a	a	DET
inlawrev-2355	143	23	dispute	dispute	NOUN
inlawrev-2355	143	24	still	still	ADV
inlawrev-2355	143	25	exists	exist	VERB
inlawrev-2355	143	26	.	.	PUNCT
inlawrev-2355	144	1	a	a	DET
inlawrev-2355	144	2	hearing	hearing	NOUN
inlawrev-2355	144	3	can	can	AUX
inlawrev-2355	144	4	be	be	AUX
inlawrev-2355	144	5	held	hold	VERB
inlawrev-2355	144	6	on	on	ADP
inlawrev-2355	144	7	the	the	DET
inlawrev-2355	144	8	refund	refund	NOUN
inlawrev-2355	144	9	claim	claim	NOUN
inlawrev-2355	144	10	.	.	PUNCT
inlawrev-2355	145	1	if	if	SCONJ
inlawrev-2355	145	2	the	the	DET
inlawrev-2355	145	3	claim	claim	NOUN
inlawrev-2355	145	4	is	be	AUX
inlawrev-2355	145	5	denied	deny	VERB
inlawrev-2355	145	6	,	,	PUNCT
inlawrev-2355	145	7	the	the	DET
inlawrev-2355	145	8	taxpayer	taxpayer	NOUN
inlawrev-2355	145	9	can	can	AUX
inlawrev-2355	145	10	institute	institute	VERB
inlawrev-2355	145	11	suit	suit	NOUN
inlawrev-2355	145	12	in	in	ADP
inlawrev-2355	145	13	the	the	DET
inlawrev-2355	145	14	local	local	ADJ
inlawrev-2355	145	15	courts	court	NOUN
inlawrev-2355	145	16	within	within	ADP
inlawrev-2355	145	17	ninety	ninety	NUM
inlawrev-2355	145	18	days	day	NOUN
inlawrev-2355	145	19	of	of	ADP
inlawrev-2355	145	20	the	the	DET
inlawrev-2355	145	21	department	department	NOUN
inlawrev-2355	145	22	's	's	PART
inlawrev-2355	145	23	denial.^*^	denial.^*^	NOUN
inlawrev-2355	145	24	6	6	NUM
inlawrev-2355	145	25	.	.	PUNCT
inlawrev-2355	145	26	cigarette	cigarette	NOUN
inlawrev-2355	145	27	tax	tax	NOUN
inlawrev-2355	145	28	division	division	NOUN
inlawrev-2355	145	29	.	.	PUNCT
inlawrev-2355	146	1	—	—	PUNCT
inlawrev-2355	146	2	the	the	DET
inlawrev-2355	146	3	cigarette	cigarette	NOUN
inlawrev-2355	146	4	tax	tax	NOUN
inlawrev-2355	146	5	is	be	AUX
inlawrev-2355	146	6	administered	administer	VERB
inlawrev-2355	146	7	by	by	ADP
inlawrev-2355	146	8	the	the	DET
inlawrev-2355	146	9	controller	controller	NOUN
inlawrev-2355	146	10	's	's	PART
inlawrev-2355	146	11	office	office	NOUN
inlawrev-2355	146	12	.	.	PUNCT
inlawrev-2355	147	1	the	the	DET
inlawrev-2355	147	2	current	current	ADJ
inlawrev-2355	147	3	tax	tax	NOUN
inlawrev-2355	147	4	is	be	AUX
inlawrev-2355	147	5	$	$	SYM
inlawrev-2355	147	6	.105	.105	NUM
inlawrev-2355	147	7	per	per	ADP
inlawrev-2355	147	8	pack	pack	NOUN
inlawrev-2355	147	9	or	or	CCONJ
inlawrev-2355	147	10	$	$	SYM
inlawrev-2355	147	11	1.05	1.05	NUM
inlawrev-2355	147	12	per	per	ADP
inlawrev-2355	147	13	carton.^^	carton.^^	NOUN
inlawrev-2355	147	14	distributors	distributor	NOUN
inlawrev-2355	147	15	must	must	AUX
inlawrev-2355	147	16	purchase	purchase	VERB
inlawrev-2355	147	17	a	a	DET
inlawrev-2355	147	18	registration	registration	NOUN
inlawrev-2355	147	19	certificate	certificate	NOUN
inlawrev-2355	147	20	for	for	ADP
inlawrev-2355	147	21	each	each	PRON
inlawrev-2355	147	22	location.^^	location.^^	NOUN
inlawrev-2355	147	23	the	the	DET
inlawrev-2355	147	24	provisions	provision	NOUN
inlawrev-2355	147	25	of	of	ADP
inlawrev-2355	147	26	the	the	DET
inlawrev-2355	147	27	cigarette	cigarette	NOUN
inlawrev-2355	147	28	tax	tax	NOUN
inlawrev-2355	147	29	act	act	NOUN
inlawrev-2355	147	30	do	do	AUX
inlawrev-2355	147	31	not	not	PART
inlawrev-2355	147	32	apply	apply	VERB
inlawrev-2355	147	33	to	to	ADP
inlawrev-2355	147	34	sales	sale	NOUN
inlawrev-2355	147	35	either	either	CCONJ
inlawrev-2355	147	36	to	to	ADP
inlawrev-2355	147	37	the	the	DET
inlawrev-2355	147	38	united	united	PROPN
inlawrev-2355	147	39	states	states	PROPN
inlawrev-2355	147	40	government	government	NOUN
inlawrev-2355	147	41	or	or	CCONJ
inlawrev-2355	147	42	to	to	PART
inlawrev-2355	147	43	interstate	interstate	VERB
inlawrev-2355	147	44	shipments.^^	shipments.^^	NOUN
inlawrev-2355	147	45	a	a	DET
inlawrev-2355	147	46	persistent	persistent	ADJ
inlawrev-2355	147	47	problem	problem	NOUN
inlawrev-2355	147	48	encountered	encounter	VERB
inlawrev-2355	147	49	by	by	ADP
inlawrev-2355	147	50	the	the	DET
inlawrev-2355	147	51	department	department	NOUN
inlawrev-2355	147	52	in	in	ADP
inlawrev-2355	147	53	the	the	DET
inlawrev-2355	147	54	area	area	NOUN
inlawrev-2355	147	55	of	of	ADP
inlawrev-2355	147	56	exemptions	exemption	NOUN
inlawrev-2355	147	57	is	be	AUX
inlawrev-2355	147	58	the	the	DET
inlawrev-2355	147	59	sale	sale	NOUN
inlawrev-2355	147	60	of	of	ADP
inlawrev-2355	147	61	cigarettes	cigarette	NOUN
inlawrev-2355	147	62	through	through	ADP
inlawrev-2355	147	63	post	post	NOUN
inlawrev-2355	147	64	exchanges	exchange	NOUN
inlawrev-2355	147	65	.	.	PUNCT
inlawrev-2355	148	1	the	the	DET
inlawrev-2355	148	2	attorney	attorney	NOUN
inlawrev-2355	148	3	general	general	NOUN
inlawrev-2355	148	4	recently	recently	ADV
inlawrev-2355	148	5	issued	issue	VERB
inlawrev-2355	148	6	an	an	DET
inlawrev-2355	148	7	opinion,^	opinion,^	PROPN
inlawrev-2355	148	8	"	"	PUNCT
inlawrev-2355	148	9	*	*	PUNCT
inlawrev-2355	148	10	however	however	ADV
inlawrev-2355	148	11	,	,	PUNCT
inlawrev-2355	148	12	reaffirming	reaffirm	VERB
inlawrev-2355	148	13	that	that	SCONJ
inlawrev-2355	148	14	the	the	DET
inlawrev-2355	148	15	federal	federal	ADJ
inlawrev-2355	148	16	law^^	law^^	PROPN
inlawrev-2355	148	17	intended	intend	VERB
inlawrev-2355	148	18	to	to	PART
inlawrev-2355	148	19	bar	bar	VERB
inlawrev-2355	148	20	the	the	DET
inlawrev-2355	148	21	states	state	NOUN
inlawrev-2355	148	22	from	from	ADP
inlawrev-2355	148	23	imposing	impose	VERB
inlawrev-2355	148	24	cigarette	cigarette	NOUN
inlawrev-2355	148	25	taxes	taxis	NOUN
inlawrev-2355	148	26	on	on	ADP
inlawrev-2355	148	27	cigarettes	cigarette	NOUN
inlawrev-2355	148	28	sold	sell	VERB
inlawrev-2355	148	29	through	through	ADP
inlawrev-2355	148	30	post	post	NOUN
inlawrev-2355	148	31	exchanges	exchange	NOUN
inlawrev-2355	148	32	and	and	CCONJ
inlawrev-2355	148	33	other	other	ADJ
inlawrev-2355	148	34	official	official	ADJ
inlawrev-2355	148	35	military	military	ADJ
inlawrev-2355	148	36	installations	installation	NOUN
inlawrev-2355	148	37	to	to	PART
inlawrev-2355	148	38	authorized	authorize	VERB
inlawrev-2355	148	39	purchasers	purchaser	NOUN
inlawrev-2355	148	40	.	.	PUNCT
inlawrev-2355	149	1	because	because	SCONJ
inlawrev-2355	149	2	the	the	DET
inlawrev-2355	149	3	reasons	reason	NOUN
inlawrev-2355	149	4	justifying	justify	VERB
inlawrev-2355	149	5	the	the	DET
inlawrev-2355	149	6	original	original	ADJ
inlawrev-2355	149	7	creation	creation	NOUN
inlawrev-2355	149	8	of	of	ADP
inlawrev-2355	149	9	these	these	DET
inlawrev-2355	149	10	post	post	NOUN
inlawrev-2355	149	11	exchanges	exchange	NOUN
inlawrev-2355	149	12	no	no	ADV
inlawrev-2355	149	13	longer	long	ADV
inlawrev-2355	149	14	exist	exist	VERB
inlawrev-2355	149	15	,	,	PUNCT
inlawrev-2355	149	16	the	the	DET
inlawrev-2355	149	17	author	author	NOUN
inlawrev-2355	149	18	believes	believe	VERB
inlawrev-2355	149	19	that	that	SCONJ
inlawrev-2355	149	20	new	new	ADJ
inlawrev-2355	149	21	federal	federal	ADJ
inlawrev-2355	149	22	legislation	legislation	NOUN
inlawrev-2355	149	23	is	be	AUX
inlawrev-2355	149	24	needed	need	VERB
inlawrev-2355	149	25	to	to	PART
inlawrev-2355	149	26	correct	correct	VERB
inlawrev-2355	149	27	this	this	DET
inlawrev-2355	149	28	favorable	favorable	ADJ
inlawrev-2355	149	29	treatment	treatment	NOUN
inlawrev-2355	149	30	afforded	afford	VERB
inlawrev-2355	149	31	to	to	ADP
inlawrev-2355	149	32	military	military	ADJ
inlawrev-2355	149	33	personnel	personnel	NOUN
inlawrev-2355	149	34	and	and	CCONJ
inlawrev-2355	149	35	their	their	PRON
inlawrev-2355	149	36	families	family	NOUN
inlawrev-2355	149	37	.	.	PUNCT
inlawrev-2355	150	1	the	the	DET
inlawrev-2355	150	2	cigarette	cigarette	PROPN
inlawrev-2355	150	3	fair	fair	ADJ
inlawrev-2355	150	4	trade	trade	NOUN
inlawrev-2355	150	5	act^^	act^^	PROPN
inlawrev-2355	150	6	establishes	establish	VERB
inlawrev-2355	150	7	minimum	minimum	ADJ
inlawrev-2355	150	8	prices	price	NOUN
inlawrev-2355	150	9	at	at	ADP
inlawrev-2355	150	10	which	which	PRON
inlawrev-2355	150	11	cigarettes	cigarette	NOUN
inlawrev-2355	150	12	may	may	AUX
inlawrev-2355	150	13	be	be	AUX
inlawrev-2355	150	14	sold	sell	VERB
inlawrev-2355	150	15	by	by	ADP
inlawrev-2355	150	16	wholesalers	wholesaler	NOUN
inlawrev-2355	150	17	and	and	CCONJ
inlawrev-2355	150	18	retailers	retailer	NOUN
inlawrev-2355	150	19	.	.	PUNCT
inlawrev-2355	151	1	although	although	SCONJ
inlawrev-2355	151	2	the	the	DET
inlawrev-2355	151	3	provisions	provision	NOUN
inlawrev-2355	151	4	of	of	ADP
inlawrev-2355	151	5	this	this	DET
inlawrev-2355	151	6	act	act	NOUN
inlawrev-2355	151	7	are	be	AUX
inlawrev-2355	151	8	rarely	rarely	ADV
inlawrev-2355	151	9	employed	employ	VERB
inlawrev-2355	151	10	,	,	PUNCT
inlawrev-2355	151	11	the	the	DET
inlawrev-2355	151	12	recent	recent	ADJ
inlawrev-2355	151	13	proliferation	proliferation	NOUN
inlawrev-2355	151	14	of	of	ADP
inlawrev-2355	151	15	certain	certain	ADJ
inlawrev-2355	151	16	incentive	incentive	NOUN
inlawrev-2355	151	17	-	-	PUNCT
inlawrev-2355	151	18	type	type	NOUN
inlawrev-2355	151	19	purchase	purchase	NOUN
inlawrev-2355	151	20	programs	program	NOUN
inlawrev-2355	151	21	instituted	institute	VERB
inlawrev-2355	151	22	by	by	ADP
inlawrev-2355	151	23	cigarette	cigarette	NOUN
inlawrev-2355	151	24	manufacturers	manufacturer	NOUN
inlawrev-2355	151	25	has	have	AUX
inlawrev-2355	151	26	caused	cause	VERB
inlawrev-2355	151	27	the	the	DET
inlawrev-2355	151	28	department	department	NOUN
inlawrev-2355	151	29	to	to	PART
inlawrev-2355	151	30	review	review	VERB
inlawrev-2355	151	31	the	the	DET
inlawrev-2355	151	32	scope	scope	NOUN
inlawrev-2355	151	33	and	and	CCONJ
inlawrev-2355	151	34	application	application	NOUN
inlawrev-2355	151	35	of	of	ADP
inlawrev-2355	151	36	the	the	DET
inlawrev-2355	151	37	act	act	NOUN
inlawrev-2355	151	38	.	.	PUNCT
inlawrev-2355	152	1	^"procedures	^"procedures	PUNCT
inlawrev-2355	152	2	for	for	ADP
inlawrev-2355	152	3	filing	file	VERB
inlawrev-2355	152	4	refund	refund	NOUN
inlawrev-2355	152	5	claims	claim	NOUN
inlawrev-2355	152	6	and	and	CCONJ
inlawrev-2355	152	7	instituting	institute	VERB
inlawrev-2355	152	8	suit	suit	NOUN
inlawrev-2355	152	9	may	may	AUX
inlawrev-2355	152	10	be	be	AUX
inlawrev-2355	152	11	found	find	VERB
inlawrev-2355	152	12	in	in	ADP
inlawrev-2355	152	13	the	the	DET
inlawrev-2355	152	14	following	follow	VERB
inlawrev-2355	152	15	code	code	NOUN
inlawrev-2355	152	16	sections	section	NOUN
inlawrev-2355	152	17	:	:	PUNCT
inlawrev-2355	152	18	(	(	PUNCT
inlawrev-2355	152	19	1	1	X
inlawrev-2355	152	20	)	)	PUNCT
inlawrev-2355	152	21	gross	gross	ADJ
inlawrev-2355	152	22	income	income	NOUN
inlawrev-2355	152	23	tax	tax	NOUN
inlawrev-2355	152	24	,	,	PUNCT
inlawrev-2355	152	25	i	i	PROPN
inlawrev-2355	152	26	d.	d.	PROPN
inlawrev-2355	152	27	§	§	PROPN
inlawrev-2355	152	28	6	6	NUM
inlawrev-2355	152	29	-	-	SYM
inlawrev-2355	152	30	2	2	NUM
inlawrev-2355	152	31	-	-	PUNCT
inlawrev-2355	152	32	l-19(a	l-19(a	NOUN
inlawrev-2355	152	33	)	)	PUNCT
inlawrev-2355	152	34	(	(	PUNCT
inlawrev-2355	152	35	1976	1976	NUM
inlawrev-2355	152	36	)	)	PUNCT
inlawrev-2355	152	37	;	;	PUNCT
inlawrev-2355	152	38	(	(	PUNCT
inlawrev-2355	152	39	2	2	X
inlawrev-2355	152	40	)	)	PUNCT
inlawrev-2355	152	41	sales	sale	NOUN
inlawrev-2355	152	42	and	and	CCONJ
inlawrev-2355	152	43	use	use	VERB
inlawrev-2355	152	44	tax	tax	NOUN
inlawrev-2355	152	45	,	,	PUNCT
inlawrev-2355	152	46	i	i	PROPN
inlawrev-2355	152	47	d.	d.	PROPN
inlawrev-2355	152	48	§	§	PROPN
inlawrev-2355	152	49	6	6	NUM
inlawrev-2355	152	50	-	-	SYM
inlawrev-2355	152	51	2	2	NUM
inlawrev-2355	152	52	-	-	PUNCT
inlawrev-2355	152	53	l-51(c	l-51(c	NOUN
inlawrev-2355	152	54	)	)	PUNCT
inlawrev-2355	152	55	;	;	PUNCT
inlawrev-2355	152	56	(	(	PUNCT
inlawrev-2355	152	57	3	3	X
inlawrev-2355	152	58	)	)	PUNCT
inlawrev-2355	152	59	adjusted	adjust	VERB
inlawrev-2355	152	60	gross	gross	ADJ
inlawrev-2355	152	61	income	income	NOUN
inlawrev-2355	152	62	tax	tax	NOUN
inlawrev-2355	152	63	,	,	PUNCT
inlawrev-2355	152	64	i	i	PROPN
inlawrev-2355	152	65	d.	d.	PROPN
inlawrev-2355	152	66	§	§	PROPN
inlawrev-2355	152	67	6	6	NUM
inlawrev-2355	152	68	-	-	SYM
inlawrev-2355	152	69	3	3	NUM
inlawrev-2355	152	70	-	-	PUNCT
inlawrev-2355	152	71	6	6	NUM
inlawrev-2355	152	72	-	-	PUNCT
inlawrev-2355	152	73	4(a	4(a	NUM
inlawrev-2355	152	74	)	)	PUNCT
inlawrev-2355	152	75	;	;	PUNCT
inlawrev-2355	152	76	(	(	PUNCT
inlawrev-2355	152	77	4	4	X
inlawrev-2355	152	78	)	)	PUNCT
inlawrev-2355	152	79	county	county	NOUN
inlawrev-2355	152	80	adjusted	adjust	VERB
inlawrev-2355	152	81	gross	gross	ADJ
inlawrev-2355	152	82	income	income	NOUN
inlawrev-2355	152	83	tax	tax	NOUN
inlawrev-2355	152	84	,	,	PUNCT
inlawrev-2355	152	85	i	i	PROPN
inlawrev-2355	152	86	d.	d.	PROPN
inlawrev-2355	152	87	§	§	PROPN
inlawrev-2355	152	88	6	6	NUM
inlawrev-2355	152	89	-	-	SYM
inlawrev-2355	152	90	3.5	3.5	NUM
inlawrev-2355	152	91	-	-	PUNCT
inlawrev-2355	152	92	1	1	NUM
inlawrev-2355	152	93	-	-	SYM
inlawrev-2355	152	94	10	10	NUM
inlawrev-2355	152	95	(	(	PUNCT
inlawrev-2355	152	96	1976	1976	NUM
inlawrev-2355	152	97	&	&	CCONJ
inlawrev-2355	152	98	supp	supp	PROPN
inlawrev-2355	152	99	.	.	PUNCT
inlawrev-2355	153	1	1979	1979	NUM
inlawrev-2355	153	2	)	)	PUNCT
inlawrev-2355	153	3	;	;	PUNCT
inlawrev-2355	153	4	(	(	PUNCT
inlawrev-2355	153	5	5	5	X
inlawrev-2355	153	6	)	)	PUNCT
inlawrev-2355	153	7	supplemental	supplemental	ADJ
inlawrev-2355	153	8	corporate	corporate	ADJ
inlawrev-2355	153	9	net	net	ADJ
inlawrev-2355	153	10	income	income	NOUN
inlawrev-2355	153	11	tax	tax	NOUN
inlawrev-2355	153	12	,	,	PUNCT
inlawrev-2355	153	13	i	i	PROPN
inlawrev-2355	153	14	d.	d.	PROPN
inlawrev-2355	153	15	§	§	PROPN
inlawrev-2355	153	16	6	6	NUM
inlawrev-2355	153	17	-	-	SYM
inlawrev-2355	153	18	3	3	NUM
inlawrev-2355	153	19	-	-	PUNCT
inlawrev-2355	153	20	8	8	NUM
inlawrev-2355	153	21	-	-	SYM
inlawrev-2355	153	22	5	5	NUM
inlawrev-2355	153	23	(	(	PUNCT
inlawrev-2355	153	24	1976	1976	NUM
inlawrev-2355	153	25	)	)	PUNCT
inlawrev-2355	153	26	;	;	PUNCT
inlawrev-2355	153	27	(	(	PUNCT
inlawrev-2355	153	28	6	6	X
inlawrev-2355	153	29	)	)	PUNCT
inlawrev-2355	153	30	occupation	occupation	NOUN
inlawrev-2355	153	31	income	income	NOUN
inlawrev-2355	153	32	tax	tax	NOUN
inlawrev-2355	153	33	,	,	PUNCT
inlawrev-2355	153	34	i	i	PROPN
inlawrev-2355	153	35	d.	d.	PROPN
inlawrev-2355	153	36	§	§	PROPN
inlawrev-2355	153	37	6	6	NUM
inlawrev-2355	153	38	-	-	SYM
inlawrev-2355	153	39	3.5	3.5	NUM
inlawrev-2355	153	40	-	-	PUNCT
inlawrev-2355	153	41	3	3	NUM
inlawrev-2355	153	42	-	-	SYM
inlawrev-2355	153	43	11.5	11.5	NUM
inlawrev-2355	153	44	(	(	PUNCT
inlawrev-2355	153	45	supp	supp	NOUN
inlawrev-2355	153	46	.	.	PUNCT
inlawrev-2355	154	1	1979	1979	NUM
inlawrev-2355	154	2	)	)	PUNCT
inlawrev-2355	154	3	;	;	PUNCT
inlawrev-2355	154	4	(	(	PUNCT
inlawrev-2355	154	5	7	7	X
inlawrev-2355	154	6	)	)	PUNCT
inlawrev-2355	154	7	intangibles	intangible	NOUN
inlawrev-2355	154	8	tax	tax	NOUN
inlawrev-2355	154	9	,	,	PUNCT
inlawrev-2355	154	10	i	i	PROPN
inlawrev-2355	154	11	d.	d.	PROPN
inlawrev-2355	154	12	§	§	PROPN
inlawrev-2355	154	13	6	6	NUM
inlawrev-2355	154	14	-	-	SYM
inlawrev-2355	154	15	5.1	5.1	NUM
inlawrev-2355	154	16	-	-	PUNCT
inlawrev-2355	154	17	7	7	NUM
inlawrev-2355	154	18	-	-	SYM
inlawrev-2355	154	19	1	1	NUM
inlawrev-2355	154	20	;	;	PUNCT
inlawrev-2355	154	21	(	(	PUNCT
inlawrev-2355	154	22	8)	8)	NUM
inlawrev-2355	154	23	bank	bank	NOUN
inlawrev-2355	154	24	tax	tax	NOUN
inlawrev-2355	154	25	,	,	PUNCT
inlawrev-2355	154	26	i	i	PROPN
inlawrev-2355	154	27	d.	d.	PROPN
inlawrev-2355	154	28	§	§	PROPN
inlawrev-2355	154	29	6	6	NUM
inlawrev-2355	154	30	-	-	SYM
inlawrev-2355	154	31	5	5	NUM
inlawrev-2355	154	32	-	-	PUNCT
inlawrev-2355	154	33	6	6	NUM
inlawrev-2355	154	34	-	-	SYM
inlawrev-2355	154	35	27	27	NUM
inlawrev-2355	154	36	(	(	PUNCT
inlawrev-2355	154	37	1976	1976	NUM
inlawrev-2355	154	38	)	)	PUNCT
inlawrev-2355	154	39	.	.	PUNCT
inlawrev-2355	155	1	the	the	DET
inlawrev-2355	155	2	provisions	provision	NOUN
inlawrev-2355	155	3	for	for	ADP
inlawrev-2355	155	4	filing	file	VERB
inlawrev-2355	155	5	inheritance	inheritance	NOUN
inlawrev-2355	155	6	tax	tax	NOUN
inlawrev-2355	155	7	refunds	refund	NOUN
inlawrev-2355	155	8	are	be	AUX
inlawrev-2355	155	9	found	find	VERB
inlawrev-2355	155	10	at	at	ADP
inlawrev-2355	155	11	i	i	PROPN
inlawrev-2355	155	12	d.	d.	PROPN
inlawrev-2355	155	13	§	§	PROPN
inlawrev-2355	155	14	6	6	NUM
inlawrev-2355	155	15	-	-	SYM
inlawrev-2355	155	16	4.1	4.1	NUM
inlawrev-2355	155	17	-	-	PUNCT
inlawrev-2355	155	18	10	10	NUM
inlawrev-2355	155	19	-	-	SYM
inlawrev-2355	155	20	1	1	NUM
inlawrev-2355	155	21	to	to	ADP
inlawrev-2355	155	22	-6	-6	PROPN
inlawrev-2355	155	23	(	(	PUNCT
inlawrev-2355	155	24	1976	1976	NUM
inlawrev-2355	155	25	)	)	PUNCT
inlawrev-2355	155	26	.	.	PUNCT
inlawrev-2355	156	1	''	''	PUNCT
inlawrev-2355	156	2	i	i	PRON
inlawrev-2355	156	3	d.	d.	PROPN
inlawrev-2355	156	4	§	§	PROPN
inlawrev-2355	156	5	6	6	NUM
inlawrev-2355	156	6	-	-	SYM
inlawrev-2355	156	7	7	7	NUM
inlawrev-2355	156	8	-	-	PUNCT
inlawrev-2355	156	9	1	1	NUM
inlawrev-2355	156	10	-	-	SYM
inlawrev-2355	156	11	12	12	NUM
inlawrev-2355	156	12	(	(	PUNCT
inlawrev-2355	156	13	supp	supp	NOUN
inlawrev-2355	156	14	.	.	PUNCT
inlawrev-2355	156	15	1979	1979	NUM
inlawrev-2355	156	16	)	)	PUNCT
inlawrev-2355	156	17	.	.	PUNCT
inlawrev-2355	157	1	''	''	PUNCT
inlawrev-2355	157	2	the	the	DET
inlawrev-2355	157	3	annual	annual	ADJ
inlawrev-2355	157	4	fee	fee	NOUN
inlawrev-2355	157	5	is	be	AUX
inlawrev-2355	157	6	$	$	SYM
inlawrev-2355	157	7	500	500	NUM
inlawrev-2355	157	8	.	.	PUNCT
inlawrev-2355	158	1	i	i	PRON
inlawrev-2355	158	2	d.	d.	PROPN
inlawrev-2355	158	3	§	§	PROPN
inlawrev-2355	158	4	6	6	NUM
inlawrev-2355	158	5	-	-	SYM
inlawrev-2355	158	6	7	7	NUM
inlawrev-2355	158	7	-	-	PUNCT
inlawrev-2355	158	8	1	1	NUM
inlawrev-2355	158	9	-	-	SYM
inlawrev-2355	158	10	16	16	NUM
inlawrev-2355	158	11	(	(	PUNCT
inlawrev-2355	158	12	1976	1976	NUM
inlawrev-2355	158	13	)	)	PUNCT
inlawrev-2355	158	14	.	.	PUNCT
inlawrev-2355	159	1	in	in	ADP
inlawrev-2355	159	2	addition	addition	NOUN
inlawrev-2355	159	3	,	,	PUNCT
inlawrev-2355	159	4	a	a	DET
inlawrev-2355	159	5	$	$	SYM
inlawrev-2355	159	6	1,000	1,000	NUM
inlawrev-2355	159	7	bond	bond	NOUN
inlawrev-2355	159	8	must	must	AUX
inlawrev-2355	159	9	accompany	accompany	VERB
inlawrev-2355	159	10	each	each	DET
inlawrev-2355	159	11	application	application	NOUN
inlawrev-2355	159	12	.	.	PUNCT
inlawrev-2355	160	1	i	i	PRON
inlawrev-2355	160	2	d.	d.	VERB
inlawrev-2355	160	3	the	the	DET
inlawrev-2355	160	4	amount	amount	NOUN
inlawrev-2355	160	5	of	of	ADP
inlawrev-2355	160	6	the	the	DET
inlawrev-2355	160	7	bond	bond	NOUN
inlawrev-2355	160	8	,	,	PUNCT
inlawrev-2355	160	9	however	however	ADV
inlawrev-2355	160	10	,	,	PUNCT
inlawrev-2355	160	11	needs	need	VERB
inlawrev-2355	160	12	to	to	PART
inlawrev-2355	160	13	be	be	AUX
inlawrev-2355	160	14	increased	increase	VERB
inlawrev-2355	160	15	because	because	SCONJ
inlawrev-2355	160	16	it	it	PRON
inlawrev-2355	160	17	is	be	AUX
inlawrev-2355	160	18	currently	currently	ADV
inlawrev-2355	160	19	inadequate	inadequate	ADJ
inlawrev-2355	160	20	to	to	PART
inlawrev-2355	160	21	protect	protect	VERB
inlawrev-2355	160	22	the	the	DET
inlawrev-2355	160	23	department	department	NOUN
inlawrev-2355	160	24	in	in	ADP
inlawrev-2355	160	25	the	the	DET
inlawrev-2355	160	26	event	event	NOUN
inlawrev-2355	160	27	of	of	ADP
inlawrev-2355	160	28	violations	violation	NOUN
inlawrev-2355	160	29	by	by	ADP
inlawrev-2355	160	30	the	the	DET
inlawrev-2355	160	31	dtstributors	dtstributor	NOUN
inlawrev-2355	160	32	.	.	PUNCT
inlawrev-2355	161	1	the	the	DET
inlawrev-2355	161	2	code	code	NOUN
inlawrev-2355	161	3	also	also	ADV
inlawrev-2355	161	4	provides	provide	VERB
inlawrev-2355	161	5	wholesalers	wholesaler	NOUN
inlawrev-2355	161	6	a	a	DET
inlawrev-2355	161	7	4	4	NUM
inlawrev-2355	161	8	%	%	NOUN
inlawrev-2355	161	9	discount	discount	NOUN
inlawrev-2355	161	10	from	from	ADP
inlawrev-2355	161	11	the	the	DET
inlawrev-2355	161	12	price	price	NOUN
inlawrev-2355	161	13	of	of	ADP
inlawrev-2355	161	14	cigarette	cigarette	NOUN
inlawrev-2355	161	15	stamps	stamp	NOUN
inlawrev-2355	161	16	or	or	CCONJ
inlawrev-2355	161	17	meter	meter	NOUN
inlawrev-2355	161	18	units	unit	NOUN
inlawrev-2355	161	19	.	.	PUNCT
inlawrev-2355	162	1	i	i	PRON
inlawrev-2355	162	2	d.	d.	PROPN
inlawrev-2355	162	3	§	§	PROPN
inlawrev-2355	162	4	6	6	NUM
inlawrev-2355	162	5	-	-	SYM
inlawrev-2355	162	6	7	7	NUM
inlawrev-2355	162	7	-	-	PUNCT
inlawrev-2355	162	8	1	1	NUM
inlawrev-2355	162	9	-	-	SYM
inlawrev-2355	162	10	17	17	NUM
inlawrev-2355	162	11	.	.	PUNCT
inlawrev-2355	162	12	'	'	NUM
inlawrev-2355	162	13	^ind	^ind	NUM
inlawrev-2355	162	14	.	.	PUNCT
inlawrev-2355	163	1	admin	admin	PROPN
inlawrev-2355	163	2	.	.	PUNCT
inlawrev-2355	164	1	r.	r.	PROPN
inlawrev-2355	164	2	&	&	CCONJ
inlawrev-2355	164	3	regs	regs	PROPN
inlawrev-2355	164	4	.	.	PUNCT
inlawrev-2355	165	1	§	§	PROPN
inlawrev-2355	165	2	§	§	PROPN
inlawrev-2355	165	3	(	(	PUNCT
inlawrev-2355	165	4	6	6	NUM
inlawrev-2355	165	5	-	-	SYM
inlawrev-2355	165	6	7	7	NUM
inlawrev-2355	165	7	-	-	PUNCT
inlawrev-2355	165	8	l-18)-3	l-18)-3	NOUN
inlawrev-2355	165	9	,	,	PUNCT
inlawrev-2355	165	10	to	to	ADP
inlawrev-2355	165	11	-4	-4	INTJ
inlawrev-2355	165	12	(	(	PUNCT
inlawrev-2355	165	13	burns	burn	NOUN
inlawrev-2355	165	14	1976	1976	NUM
inlawrev-2355	165	15	)	)	PUNCT
inlawrev-2355	165	16	.	.	PUNCT
inlawrev-2355	165	17	'	'	PUNCT
inlawrev-2355	166	1	"	"	PUNCT
inlawrev-2355	166	2	[	[	X
inlawrev-2355	166	3	1978	1978	NUM
inlawrev-2355	166	4	]	]	X
inlawrev-2355	166	5	ind	ind	PROPN
inlawrev-2355	166	6	.	.	PUNCT
inlawrev-2355	166	7	atty	atty	PROPN
inlawrev-2355	166	8	.	.	PUNCT
inlawrev-2355	167	1	gen	gen	PROPN
inlawrev-2355	167	2	.	.	PROPN
inlawrev-2355	167	3	ann	ann	PROPN
inlawrev-2355	167	4	.	.	PUNCT
inlawrev-2355	167	5	rep	rep	PROPN
inlawrev-2355	167	6	.	.	PROPN
inlawrev-2355	167	7	37	37	NUM
inlawrev-2355	167	8	.	.	PUNCT
inlawrev-2355	168	1	'	'	PUNCT
inlawrev-2355	168	2	%	%	AUX
inlawrev-2355	168	3	u.s.c	u.s.c	ADJ
inlawrev-2355	168	4	.	.	PUNCT
inlawrev-2355	169	1	§	§	PROPN
inlawrev-2355	169	2	107	107	NUM
inlawrev-2355	169	3	(	(	PUNCT
inlawrev-2355	169	4	1976	1976	NUM
inlawrev-2355	169	5	)	)	PUNCT
inlawrev-2355	169	6	.	.	PUNCT
inlawrev-2355	170	1	'	'	PUNCT
inlawrev-2355	170	2	«	«	PUNCT
inlawrev-2355	170	3	ind	ind	X
inlawrev-2355	170	4	.	.	PUNCT
inlawrev-2355	170	5	code	code	PROPN
inlawrev-2355	170	6	§	§	PROPN
inlawrev-2355	170	7	24	24	NUM
inlawrev-2355	170	8	-	-	SYM
inlawrev-2355	170	9	3	3	NUM
inlawrev-2355	170	10	-	-	PUNCT
inlawrev-2355	170	11	2	2	NUM
inlawrev-2355	170	12	-	-	SYM
inlawrev-2355	170	13	1	1	NUM
inlawrev-2355	170	14	(	(	PUNCT
inlawrev-2355	170	15	1976	1976	NUM
inlawrev-2355	170	16	&	&	CCONJ
inlawrev-2355	170	17	supp	supp	PROPN
inlawrev-2355	170	18	.	.	PUNCT
inlawrev-2355	171	1	1979	1979	NUM
inlawrev-2355	171	2	)	)	PUNCT
inlawrev-2355	171	3	.	.	PUNCT
inlawrev-2355	172	1	6	6	NUM
inlawrev-2355	172	2	indiana	indiana	PROPN
inlawrev-2355	172	3	law	law	PROPN
inlawrev-2355	172	4	review	review	NOUN
inlawrev-2355	172	5	[	[	X
inlawrev-2355	172	6	vol	vol	NOUN
inlawrev-2355	172	7	.	.	PUNCT
inlawrev-2355	173	1	13:1	13:1	NUM
inlawrev-2355	173	2	the	the	DET
inlawrev-2355	173	3	1979	1979	NUM
inlawrev-2355	173	4	session	session	NOUN
inlawrev-2355	173	5	of	of	ADP
inlawrev-2355	173	6	the	the	DET
inlawrev-2355	173	7	indiana	indiana	PROPN
inlawrev-2355	173	8	general	general	PROPN
inlawrev-2355	173	9	assembly	assembly	PROPN
inlawrev-2355	173	10	enacted	enact	VERB
inlawrev-2355	173	11	a	a	DET
inlawrev-2355	173	12	new	new	ADJ
inlawrev-2355	173	13	provision	provision	NOUN
inlawrev-2355	173	14	concerning	concern	VERB
inlawrev-2355	173	15	the	the	DET
inlawrev-2355	173	16	recharging	recharging	NOUN
inlawrev-2355	173	17	of	of	ADP
inlawrev-2355	173	18	metered	meter	VERB
inlawrev-2355	173	19	,	,	PUNCT
inlawrev-2355	173	20	cigarette	cigarette	NOUN
inlawrev-2355	173	21	-	-	PUNCT
inlawrev-2355	173	22	tax	tax	NOUN
inlawrev-2355	173	23	stamping	stamp	VERB
inlawrev-2355	173	24	machines,^^	machines,^^	NOUN
inlawrev-2355	173	25	requiring	require	VERB
inlawrev-2355	173	26	approval	approval	NOUN
inlawrev-2355	173	27	of	of	ADP
inlawrev-2355	173	28	at	at	ADV
inlawrev-2355	173	29	least	least	ADV
inlawrev-2355	173	30	one	one	NUM
inlawrev-2355	173	31	financial	financial	ADJ
inlawrev-2355	173	32	institution	institution	NOUN
inlawrev-2355	173	33	in	in	ADP
inlawrev-2355	173	34	each	each	DET
inlawrev-2355	173	35	county	county	NOUN
inlawrev-2355	173	36	to	to	PART
inlawrev-2355	173	37	recharge	recharge	VERB
inlawrev-2355	173	38	the	the	DET
inlawrev-2355	173	39	machines	machine	NOUN
inlawrev-2355	173	40	,	,	PUNCT
inlawrev-2355	173	41	if	if	SCONJ
inlawrev-2355	173	42	at	at	ADV
inlawrev-2355	173	43	least	least	ADV
inlawrev-2355	173	44	one	one	NUM
inlawrev-2355	173	45	such	such	ADJ
inlawrev-2355	173	46	institution	institution	NOUN
inlawrev-2355	173	47	applies	apply	VERB
inlawrev-2355	173	48	and	and	CCONJ
inlawrev-2355	173	49	meets	meet	VERB
inlawrev-2355	173	50	the	the	DET
inlawrev-2355	173	51	bonding	bonding	NOUN
inlawrev-2355	173	52	requirements	requirement	NOUN
inlawrev-2355	173	53	.	.	PUNCT
inlawrev-2355	174	1	this	this	DET
inlawrev-2355	174	2	legislation	legislation	NOUN
inlawrev-2355	174	3	was	be	AUX
inlawrev-2355	174	4	prompted	prompt	VERB
inlawrev-2355	174	5	by	by	ADP
inlawrev-2355	174	6	distributors	distributor	NOUN
inlawrev-2355	174	7	desiring	desire	VERB
inlawrev-2355	174	8	more	more	ADV
inlawrev-2355	174	9	convenient	convenient	ADJ
inlawrev-2355	174	10	locations	location	NOUN
inlawrev-2355	174	11	for	for	ADP
inlawrev-2355	174	12	the	the	DET
inlawrev-2355	174	13	recharging	recharging	NOUN
inlawrev-2355	174	14	of	of	ADP
inlawrev-2355	174	15	tax	tax	NOUN
inlawrev-2355	174	16	stamping	stamping	NOUN
inlawrev-2355	174	17	machines	machine	NOUN
inlawrev-2355	174	18	.	.	PUNCT
inlawrev-2355	175	1	7	7	X
inlawrev-2355	175	2	.	.	X
inlawrev-2355	175	3	alcoholic	alcoholic	ADJ
inlawrev-2355	175	4	beverage	beverage	NOUN
inlawrev-2355	175	5	tax	tax	NOUN
inlawrev-2355	175	6	.	.	PUNCT
inlawrev-2355	176	1	—	—	PUNCT
inlawrev-2355	176	2	the	the	DET
inlawrev-2355	176	3	alcoholic	alcoholic	ADJ
inlawrev-2355	176	4	beverage	beverage	NOUN
inlawrev-2355	176	5	tax	tax	NOUN
inlawrev-2355	176	6	is	be	AUX
inlawrev-2355	176	7	also	also	ADV
inlawrev-2355	176	8	administered	administer	VERB
inlawrev-2355	176	9	by	by	ADP
inlawrev-2355	176	10	the	the	DET
inlawrev-2355	176	11	controller	controller	NOUN
inlawrev-2355	176	12	's	's	PART
inlawrev-2355	176	13	office	office	NOUN
inlawrev-2355	176	14	.	.	PUNCT
inlawrev-2355	177	1	the	the	DET
inlawrev-2355	177	2	department	department	NOUN
inlawrev-2355	177	3	's	's	PART
inlawrev-2355	177	4	function	function	NOUN
inlawrev-2355	177	5	is	be	AUX
inlawrev-2355	177	6	to	to	PART
inlawrev-2355	177	7	insure	insure	VERB
inlawrev-2355	177	8	that	that	SCONJ
inlawrev-2355	177	9	the	the	DET
inlawrev-2355	177	10	necessary	necessary	ADJ
inlawrev-2355	177	11	reports	report	NOUN
inlawrev-2355	177	12	are	be	AUX
inlawrev-2355	177	13	filed	file	VERB
inlawrev-2355	177	14	and	and	CCONJ
inlawrev-2355	177	15	the	the	DET
inlawrev-2355	177	16	tax	tax	NOUN
inlawrev-2355	177	17	paid	pay	VERB
inlawrev-2355	177	18	by	by	ADP
inlawrev-2355	177	19	duly	duly	ADV
inlawrev-2355	177	20	licensed	license	VERB
inlawrev-2355	177	21	breweries	brewery	NOUN
inlawrev-2355	177	22	,	,	PUNCT
inlawrev-2355	177	23	wholesalers	wholesaler	NOUN
inlawrev-2355	177	24	,	,	PUNCT
inlawrev-2355	177	25	and	and	CCONJ
inlawrev-2355	177	26	distributors.^^	distributors.^^	NOUN
inlawrev-2355	177	27	licensing	licensing	NOUN
inlawrev-2355	177	28	and	and	CCONJ
inlawrev-2355	177	29	enforcement	enforcement	NOUN
inlawrev-2355	177	30	are	be	AUX
inlawrev-2355	177	31	duties	duty	NOUN
inlawrev-2355	177	32	of	of	ADP
inlawrev-2355	177	33	the	the	DET
inlawrev-2355	177	34	indiana	indiana	PROPN
inlawrev-2355	177	35	alcoholic	alcoholic	PROPN
inlawrev-2355	177	36	beverage	beverage	PROPN
inlawrev-2355	177	37	commission.^^	commission.^^	NUM
inlawrev-2355	178	1	the	the	DET
inlawrev-2355	178	2	legislature	legislature	NOUN
inlawrev-2355	178	3	enacted	enact	VERB
inlawrev-2355	178	4	a	a	DET
inlawrev-2355	178	5	new	new	ADJ
inlawrev-2355	178	6	refund	refund	NOUN
inlawrev-2355	178	7	provision	provision	NOUN
inlawrev-2355	178	8	for	for	ADP
inlawrev-2355	178	9	indiana	indiana	PROPN
inlawrev-2355	178	10	brewers	brewer	NOUN
inlawrev-2355	178	11	this	this	DET
inlawrev-2355	178	12	year	year	NOUN
inlawrev-2355	178	13	,	,	PUNCT
inlawrev-2355	178	14	entitling	entitle	VERB
inlawrev-2355	178	15	them	they	PRON
inlawrev-2355	178	16	to	to	ADP
inlawrev-2355	178	17	a	a	DET
inlawrev-2355	178	18	refund	refund	NOUN
inlawrev-2355	178	19	of	of	ADP
inlawrev-2355	178	20	one	one	NUM
inlawrev-2355	178	21	-	-	PUNCT
inlawrev-2355	178	22	half	half	NOUN
inlawrev-2355	178	23	of	of	ADP
inlawrev-2355	178	24	the	the	DET
inlawrev-2355	178	25	beer	beer	NOUN
inlawrev-2355	178	26	excise	excise	NOUN
inlawrev-2355	178	27	tax	tax	NOUN
inlawrev-2355	178	28	paid	pay	VERB
inlawrev-2355	178	29	on	on	ADP
inlawrev-2355	178	30	the	the	DET
inlawrev-2355	178	31	first	first	ADJ
inlawrev-2355	178	32	100,000	100,000	NUM
inlawrev-2355	178	33	barrels	barrel	NOUN
inlawrev-2355	178	34	produced	produce	VERB
inlawrev-2355	178	35	and	and	CCONJ
inlawrev-2355	178	36	distributed	distribute	VERB
inlawrev-2355	178	37	in	in	ADP
inlawrev-2355	178	38	indiana	indiana	PROPN
inlawrev-2355	178	39	in	in	ADP
inlawrev-2355	178	40	a	a	DET
inlawrev-2355	178	41	calendar	calendar	NOUN
inlawrev-2355	178	42	year.^	year.^	NOUN
inlawrev-2355	178	43	°	°	PROPN
inlawrev-2355	178	44	8	8	NUM
inlawrev-2355	178	45	.	.	PUNCT
inlawrev-2355	179	1	motor	motor	NOUN
inlawrev-2355	179	2	fuel	fuel	NOUN
inlawrev-2355	179	3	tax	tax	NOUN
inlawrev-2355	179	4	division	division	NOUN
inlawrev-2355	179	5	.	.	PUNCT
inlawrev-2355	180	1	—	—	PUNCT
inlawrev-2355	180	2	the	the	DET
inlawrev-2355	180	3	motor	motor	NOUN
inlawrev-2355	180	4	fuel	fuel	NOUN
inlawrev-2355	180	5	tax	tax	NOUN
inlawrev-2355	180	6	division	division	NOUN
inlawrev-2355	180	7	is	be	AUX
inlawrev-2355	180	8	charged	charge	VERB
inlawrev-2355	180	9	with	with	ADP
inlawrev-2355	180	10	the	the	DET
inlawrev-2355	180	11	administration	administration	NOUN
inlawrev-2355	180	12	and	and	CCONJ
inlawrev-2355	180	13	collection	collection	NOUN
inlawrev-2355	180	14	of	of	ADP
inlawrev-2355	180	15	six	six	NUM
inlawrev-2355	180	16	separate	separate	ADJ
inlawrev-2355	180	17	tax	tax	NOUN
inlawrev-2355	180	18	laws	law	NOUN
inlawrev-2355	180	19	:	:	PUNCT
inlawrev-2355	180	20	motor	motor	NOUN
inlawrev-2355	180	21	fuel	fuel	NOUN
inlawrev-2355	180	22	tax	tax	NOUN
inlawrev-2355	180	23	on	on	ADP
inlawrev-2355	180	24	gasoline,^^	gasoline,^^	ADJ
inlawrev-2355	180	25	fuel	fuel	NOUN
inlawrev-2355	180	26	use	use	NOUN
inlawrev-2355	180	27	tax	tax	NOUN
inlawrev-2355	180	28	on	on	ADP
inlawrev-2355	180	29	fuel	fuel	NOUN
inlawrev-2355	180	30	other	other	ADJ
inlawrev-2355	180	31	than	than	ADP
inlawrev-2355	180	32	"	"	PUNCT
inlawrev-2355	180	33	m	m	VERB
inlawrev-2355	180	34	§	§	PROPN
inlawrev-2355	180	35	6	6	NUM
inlawrev-2355	180	36	-	-	SYM
inlawrev-2355	180	37	7	7	NUM
inlawrev-2355	180	38	-	-	PUNCT
inlawrev-2355	180	39	1	1	NUM
inlawrev-2355	180	40	-	-	SYM
inlawrev-2355	180	41	15.1	15.1	NUM
inlawrev-2355	180	42	(	(	PUNCT
inlawrev-2355	180	43	supp	supp	NOUN
inlawrev-2355	180	44	.	.	PUNCT
inlawrev-2355	180	45	1979	1979	NUM
inlawrev-2355	180	46	)	)	PUNCT
inlawrev-2355	180	47	.	.	PUNCT
inlawrev-2355	181	1	^^id	^^id	NUM
inlawrev-2355	181	2	.	.	PUNCT
inlawrev-2355	182	1	§	§	PROPN
inlawrev-2355	182	2	7.1	7.1	NUM
inlawrev-2355	182	3	-	-	SYM
inlawrev-2355	182	4	4	4	NUM
inlawrev-2355	182	5	-	-	PUNCT
inlawrev-2355	182	6	6	6	NUM
inlawrev-2355	182	7	-	-	SYM
inlawrev-2355	182	8	1	1	NUM
inlawrev-2355	182	9	(	(	PUNCT
inlawrev-2355	182	10	1976	1976	NUM
inlawrev-2355	182	11	)	)	PUNCT
inlawrev-2355	182	12	.	.	PUNCT
inlawrev-2355	183	1	taxpayers	taxpayer	NOUN
inlawrev-2355	183	2	are	be	AUX
inlawrev-2355	183	3	required	require	VERB
inlawrev-2355	183	4	to	to	PART
inlawrev-2355	183	5	make	make	VERB
inlawrev-2355	183	6	payments	payment	NOUN
inlawrev-2355	183	7	of	of	ADP
inlawrev-2355	183	8	the	the	DET
inlawrev-2355	183	9	tax	tax	NOUN
inlawrev-2355	183	10	by	by	ADP
inlawrev-2355	183	11	the	the	DET
inlawrev-2355	183	12	20th	20th	ADJ
inlawrev-2355	183	13	day	day	NOUN
inlawrev-2355	183	14	of	of	ADP
inlawrev-2355	183	15	each	each	DET
inlawrev-2355	183	16	month	month	NOUN
inlawrev-2355	183	17	and	and	CCONJ
inlawrev-2355	183	18	are	be	AUX
inlawrev-2355	183	19	given	give	VERB
inlawrev-2355	183	20	a	a	DET
inlawrev-2355	183	21	1v2	1v2	NUM
inlawrev-2355	183	22	%	%	NOUN
inlawrev-2355	183	23	discount	discount	NOUN
inlawrev-2355	183	24	for	for	ADP
inlawrev-2355	183	25	timely	timely	ADJ
inlawrev-2355	183	26	payment	payment	NOUN
inlawrev-2355	183	27	and	and	CCONJ
inlawrev-2355	183	28	accurate	accurate	ADJ
inlawrev-2355	183	29	reporting	reporting	NOUN
inlawrev-2355	183	30	.	.	PUNCT
inlawrev-2355	184	1	i	i	PRON
inlawrev-2355	184	2	d.	d.	PROPN
inlawrev-2355	184	3	§	§	PROPN
inlawrev-2355	184	4	§	§	PROPN
inlawrev-2355	184	5	7.1	7.1	NUM
inlawrev-2355	184	6	-	-	SYM
inlawrev-2355	184	7	4	4	NUM
inlawrev-2355	184	8	-	-	PUNCT
inlawrev-2355	184	9	6	6	NUM
inlawrev-2355	184	10	-	-	PUNCT
inlawrev-2355	184	11	3,5	3,5	NUM
inlawrev-2355	184	12	,	,	PUNCT
inlawrev-2355	184	13	-4	-4	PROPN
inlawrev-2355	184	14	.	.	PUNCT
inlawrev-2355	185	1	the	the	DET
inlawrev-2355	185	2	code	code	NOUN
inlawrev-2355	185	3	also	also	ADV
inlawrev-2355	185	4	provides	provide	VERB
inlawrev-2355	185	5	exemptions	exemption	NOUN
inlawrev-2355	185	6	for	for	ADP
inlawrev-2355	185	7	sales	sale	NOUN
inlawrev-2355	185	8	delivered	deliver	VERB
inlawrev-2355	185	9	out	out	ADP
inlawrev-2355	185	10	-	-	PUNCT
inlawrev-2355	185	11	of	of	ADP
inlawrev-2355	185	12	-	-	PUNCT
inlawrev-2355	185	13	state	state	NOUN
inlawrev-2355	185	14	and	and	CCONJ
inlawrev-2355	185	15	for	for	ADP
inlawrev-2355	185	16	religious	religious	ADJ
inlawrev-2355	185	17	use	use	NOUN
inlawrev-2355	185	18	.	.	PUNCT
inlawrev-2355	186	1	i	i	PRON
inlawrev-2355	186	2	d.	d.	PROPN
inlawrev-2355	186	3	§	§	PROPN
inlawrev-2355	186	4	§	§	PROPN
inlawrev-2355	186	5	7.1	7.1	NUM
inlawrev-2355	186	6	-	-	SYM
inlawrev-2355	186	7	4	4	NUM
inlawrev-2355	186	8	-	-	PUNCT
inlawrev-2355	186	9	3	3	NUM
inlawrev-2355	186	10	-	-	SYM
inlawrev-2355	186	11	5	5	NUM
inlawrev-2355	186	12	,	,	PUNCT
inlawrev-2355	186	13	-4	-4	INTJ
inlawrev-2355	186	14	-	-	PUNCT
inlawrev-2355	186	15	6	6	NUM
inlawrev-2355	186	16	.	.	PUNCT
inlawrev-2355	186	17	''	''	PUNCT
inlawrev-2355	187	1	i	i	PROPN
inlawrev-2355	187	2	d.	d.	PROPN
inlawrev-2355	187	3	§	§	PROPN
inlawrev-2355	187	4	§	§	PROPN
inlawrev-2355	187	5	7.1	7.1	NUM
inlawrev-2355	187	6	-	-	SYM
inlawrev-2355	187	7	2	2	NUM
inlawrev-2355	187	8	-	-	PUNCT
inlawrev-2355	187	9	3	3	NUM
inlawrev-2355	187	10	-	-	SYM
inlawrev-2355	187	11	1	1	NUM
inlawrev-2355	187	12	to	to	ADP
inlawrev-2355	187	13	-31	-31	NUM
inlawrev-2355	187	14	(	(	PUNCT
inlawrev-2355	187	15	1976	1976	NUM
inlawrev-2355	187	16	&	&	CCONJ
inlawrev-2355	187	17	supp	supp	PROPN
inlawrev-2355	187	18	.	.	PUNCT
inlawrev-2355	187	19	1979	1979	NUM
inlawrev-2355	187	20	)	)	PUNCT
inlawrev-2355	187	21	.	.	PUNCT
inlawrev-2355	188	1	^"id	^"id	PROPN
inlawrev-2355	188	2	.	.	PUNCT
inlawrev-2355	189	1	§	§	PROPN
inlawrev-2355	189	2	7.1	7.1	NUM
inlawrev-2355	189	3	-	-	SYM
inlawrev-2355	189	4	4	4	NUM
inlawrev-2355	189	5	-	-	PUNCT
inlawrev-2355	189	6	2	2	NUM
inlawrev-2355	189	7	-	-	SYM
inlawrev-2355	189	8	8.1	8.1	NUM
inlawrev-2355	189	9	(	(	PUNCT
inlawrev-2355	189	10	supp	supp	PROPN
inlawrev-2355	189	11	.	.	PUNCT
inlawrev-2355	189	12	1979	1979	NUM
inlawrev-2355	189	13	)	)	PUNCT
inlawrev-2355	189	14	.	.	PUNCT
inlawrev-2355	190	1	the	the	DET
inlawrev-2355	190	2	department	department	NOUN
inlawrev-2355	190	3	is	be	AUX
inlawrev-2355	190	4	currently	currently	ADV
inlawrev-2355	190	5	promulgating	promulgate	VERB
inlawrev-2355	190	6	regulations	regulation	NOUN
inlawrev-2355	190	7	to	to	PART
inlawrev-2355	190	8	implement	implement	VERB
inlawrev-2355	190	9	this	this	DET
inlawrev-2355	190	10	new	new	ADJ
inlawrev-2355	190	11	refund	refund	NOUN
inlawrev-2355	190	12	provision	provision	NOUN
inlawrev-2355	190	13	.	.	PUNCT
inlawrev-2355	191	1	authority	authority	NOUN
inlawrev-2355	191	2	for	for	ADP
inlawrev-2355	191	3	promulgation	promulgation	NOUN
inlawrev-2355	191	4	of	of	ADP
inlawrev-2355	191	5	these	these	DET
inlawrev-2355	191	6	rules	rule	NOUN
inlawrev-2355	191	7	and	and	CCONJ
inlawrev-2355	191	8	regulations	regulation	NOUN
inlawrev-2355	191	9	is	be	AUX
inlawrev-2355	191	10	found	find	VERB
inlawrev-2355	191	11	in	in	ADP
inlawrev-2355	191	12	i	i	PROPN
inlawrev-2355	191	13	d.	d.	PROPN
inlawrev-2355	191	14	§	§	PROPN
inlawrev-2355	191	15	§	§	PROPN
inlawrev-2355	191	16	7.1	7.1	NUM
inlawrev-2355	191	17	-	-	SYM
inlawrev-2355	191	18	4	4	NUM
inlawrev-2355	191	19	-	-	PUNCT
inlawrev-2355	191	20	6	6	NUM
inlawrev-2355	191	21	-	-	SYM
inlawrev-2355	191	22	3.6	3.6	NUM
inlawrev-2355	191	23	,	,	PUNCT
inlawrev-2355	191	24	-2	-2	NUM
inlawrev-2355	191	25	-	-	SYM
inlawrev-2355	191	26	8.1	8.1	NUM
inlawrev-2355	191	27	(	(	PUNCT
inlawrev-2355	191	28	1976	1976	NUM
inlawrev-2355	191	29	&	&	CCONJ
inlawrev-2355	191	30	supp	supp	PROPN
inlawrev-2355	191	31	.	.	PUNCT
inlawrev-2355	192	1	1979	1979	NUM
inlawrev-2355	192	2	)	)	PUNCT
inlawrev-2355	192	3	.	.	PUNCT
inlawrev-2355	193	1	as	as	SCONJ
inlawrev-2355	193	2	previously	previously	ADV
inlawrev-2355	193	3	mentioned	mention	VERB
inlawrev-2355	193	4	,	,	PUNCT
inlawrev-2355	193	5	the	the	DET
inlawrev-2355	193	6	department	department	NOUN
inlawrev-2355	193	7	is	be	AUX
inlawrev-2355	193	8	also	also	ADV
inlawrev-2355	193	9	promulgating	promulgate	VERB
inlawrev-2355	193	10	rules	rule	NOUN
inlawrev-2355	193	11	and	and	CCONJ
inlawrev-2355	193	12	regulations	regulation	NOUN
inlawrev-2355	193	13	concerning	concern	VERB
inlawrev-2355	193	14	the	the	DET
inlawrev-2355	193	15	confidentiality	confidentiality	NOUN
inlawrev-2355	193	16	of	of	ADP
inlawrev-2355	193	17	alcoholic	alcoholic	ADJ
inlawrev-2355	193	18	beverage	beverage	NOUN
inlawrev-2355	193	19	tax	tax	NOUN
inlawrev-2355	193	20	information	information	NOUN
inlawrev-2355	193	21	.	.	PUNCT
inlawrev-2355	194	1	see	see	VERB
inlawrev-2355	194	2	note	note	VERB
inlawrev-2355	194	3	19	19	NUM
inlawrev-2355	194	4	supra	supra	NOUN
inlawrev-2355	194	5	.	.	PUNCT
inlawrev-2355	195	1	the	the	DET
inlawrev-2355	195	2	department	department	NOUN
inlawrev-2355	195	3	also	also	ADV
inlawrev-2355	195	4	promulgated	promulgate	VERB
inlawrev-2355	195	5	regulations	regulation	NOUN
inlawrev-2355	195	6	in	in	ADP
inlawrev-2355	195	7	august	august	PROPN
inlawrev-2355	195	8	1977	1977	NUM
inlawrev-2355	195	9	,	,	PUNCT
inlawrev-2355	195	10	concerning	concern	VERB
inlawrev-2355	195	11	the	the	DET
inlawrev-2355	195	12	imposition	imposition	NOUN
inlawrev-2355	195	13	of	of	ADP
inlawrev-2355	195	14	a	a	DET
inlawrev-2355	195	15	10	10	NUM
inlawrev-2355	195	16	%	%	NOUN
inlawrev-2355	195	17	penalty	penalty	NOUN
inlawrev-2355	195	18	for	for	ADP
inlawrev-2355	195	19	late	late	ADJ
inlawrev-2355	195	20	remittance	remittance	NOUN
inlawrev-2355	195	21	and	and	CCONJ
inlawrev-2355	195	22	a	a	DET
inlawrev-2355	195	23	penalty	penalty	NOUN
inlawrev-2355	195	24	equal	equal	ADJ
inlawrev-2355	195	25	to	to	ADP
inlawrev-2355	195	26	the	the	DET
inlawrev-2355	195	27	unpaid	unpaid	ADJ
inlawrev-2355	195	28	tax	tax	NOUN
inlawrev-2355	195	29	if	if	SCONJ
inlawrev-2355	195	30	no	no	DET
inlawrev-2355	195	31	remittance	remittance	NOUN
inlawrev-2355	195	32	is	be	AUX
inlawrev-2355	195	33	made	make	VERB
inlawrev-2355	195	34	within	within	ADP
inlawrev-2355	195	35	10	10	NUM
inlawrev-2355	195	36	days	day	NOUN
inlawrev-2355	195	37	of	of	ADP
inlawrev-2355	195	38	notification	notification	NOUN
inlawrev-2355	195	39	of	of	ADP
inlawrev-2355	195	40	the	the	DET
inlawrev-2355	195	41	amount	amount	NOUN
inlawrev-2355	195	42	of	of	ADP
inlawrev-2355	195	43	tax	tax	NOUN
inlawrev-2355	195	44	and	and	CCONJ
inlawrev-2355	195	45	penalty	penalty	NOUN
inlawrev-2355	195	46	due	due	ADJ
inlawrev-2355	195	47	.	.	PUNCT
inlawrev-2355	196	1	ind	ind	NOUN
inlawrev-2355	196	2	.	.	PUNCT
inlawrev-2355	197	1	admin	admin	PROPN
inlawrev-2355	197	2	.	.	PUNCT
inlawrev-2355	198	1	r.	r.	PROPN
inlawrev-2355	198	2	&	&	CCONJ
inlawrev-2355	198	3	regs	regs	PROPN
inlawrev-2355	198	4	.	.	PUNCT
inlawrev-2355	199	1	§	§	PROPN
inlawrev-2355	199	2	§	§	PROPN
inlawrev-2355	199	3	(	(	PUNCT
inlawrev-2355	199	4	7.1	7.1	NUM
inlawrev-2355	199	5	-	-	SYM
inlawrev-2355	199	6	4	4	NUM
inlawrev-2355	199	7	-	-	PUNCT
inlawrev-2355	199	8	6	6	NUM
inlawrev-2355	199	9	-	-	NOUN
inlawrev-2355	199	10	2)-l	2)-l	NUM
inlawrev-2355	199	11	to	to	PART
inlawrev-2355	199	12	-3	-3	PUNCT
inlawrev-2355	199	13	(	(	PUNCT
inlawrev-2355	199	14	burns	burn	NOUN
inlawrev-2355	199	15	supp	supp	NOUN
inlawrev-2355	199	16	.	.	PUNCT
inlawrev-2355	200	1	1978	1978	NUM
inlawrev-2355	200	2	)	)	PUNCT
inlawrev-2355	200	3	.	.	PUNCT
inlawrev-2355	201	1	ind	ind	PROPN
inlawrev-2355	201	2	.	.	PUNCT
inlawrev-2355	201	3	code	code	PROPN
inlawrev-2355	201	4	§	§	PROPN
inlawrev-2355	201	5	7.1	7.1	NUM
inlawrev-2355	201	6	-	-	SYM
inlawrev-2355	201	7	4	4	NUM
inlawrev-2355	201	8	-	-	PUNCT
inlawrev-2355	201	9	6	6	NUM
inlawrev-2355	201	10	-	-	SYM
inlawrev-2355	201	11	2.1	2.1	NUM
inlawrev-2355	201	12	(	(	PUNCT
inlawrev-2355	201	13	supp	supp	NOUN
inlawrev-2355	201	14	.	.	PUNCT
inlawrev-2355	201	15	1979	1979	NUM
inlawrev-2355	201	16	)	)	PUNCT
inlawrev-2355	201	17	authorizes	authorize	VERB
inlawrev-2355	201	18	the	the	DET
inlawrev-2355	201	19	promulgation	promulgation	NOUN
inlawrev-2355	201	20	of	of	ADP
inlawrev-2355	201	21	the	the	DET
inlawrev-2355	201	22	regulations	regulation	NOUN
inlawrev-2355	201	23	concerning	concern	VERB
inlawrev-2355	201	24	imposition	imposition	NOUN
inlawrev-2355	201	25	of	of	ADP
inlawrev-2355	201	26	the	the	DET
inlawrev-2355	201	27	penalties	penalty	NOUN
inlawrev-2355	201	28	.	.	PUNCT
inlawrev-2355	202	1	'	'	PUNCT
inlawrev-2355	202	2	•ind	•ind	VERB
inlawrev-2355	202	3	.	.	PUNCT
inlawrev-2355	202	4	code	code	PROPN
inlawrev-2355	202	5	§	§	PROPN
inlawrev-2355	202	6	§	§	PROPN
inlawrev-2355	202	7	6	6	NUM
inlawrev-2355	202	8	-	-	SYM
inlawrev-2355	202	9	6	6	NUM
inlawrev-2355	202	10	-	-	PUNCT
inlawrev-2355	202	11	1.1	1.1	NUM
inlawrev-2355	202	12	-	-	SYM
inlawrev-2355	202	13	101	101	NUM
inlawrev-2355	202	14	to	to	PART
inlawrev-2355	202	15	-1313	-1313	PROPN
inlawrev-2355	202	16	(	(	PUNCT
inlawrev-2355	202	17	supp	supp	NOUN
inlawrev-2355	202	18	.	.	PUNCT
inlawrev-2355	202	19	1979	1979	NUM
inlawrev-2355	202	20	)	)	PUNCT
inlawrev-2355	202	21	.	.	PUNCT
inlawrev-2355	203	1	see	see	AUX
inlawrev-2355	203	2	note	note	VERB
inlawrev-2355	203	3	36	36	NUM
inlawrev-2355	203	4	infra	infra	NOUN
inlawrev-2355	203	5	and	and	CCONJ
inlawrev-2355	203	6	accompanying	accompany	VERB
inlawrev-2355	203	7	text	text	NOUN
inlawrev-2355	203	8	.	.	PUNCT
inlawrev-2355	204	1	the	the	DET
inlawrev-2355	204	2	motor	motor	NOUN
inlawrev-2355	204	3	fuel	fuel	NOUN
inlawrev-2355	204	4	tax	tax	NOUN
inlawrev-2355	204	5	is	be	AUX
inlawrev-2355	204	6	imposed	impose	VERB
inlawrev-2355	204	7	at	at	ADP
inlawrev-2355	204	8	the	the	DET
inlawrev-2355	204	9	rate	rate	NOUN
inlawrev-2355	204	10	of	of	ADP
inlawrev-2355	204	11	eight	eight	NUM
inlawrev-2355	204	12	cents	cent	NOUN
inlawrev-2355	204	13	per	per	ADP
inlawrev-2355	204	14	gallon	gallon	NOUN
inlawrev-2355	204	15	on	on	ADP
inlawrev-2355	204	16	distributors	distributor	NOUN
inlawrev-2355	204	17	who	who	PRON
inlawrev-2355	204	18	first	first	ADV
inlawrev-2355	204	19	receive	receive	VERB
inlawrev-2355	204	20	the	the	DET
inlawrev-2355	204	21	gasoline	gasoline	NOUN
inlawrev-2355	204	22	in	in	ADP
inlawrev-2355	204	23	the	the	DET
inlawrev-2355	204	24	state	state	NOUN
inlawrev-2355	204	25	by	by	ADP
inlawrev-2355	204	26	import	import	NOUN
inlawrev-2355	204	27	,	,	PUNCT
inlawrev-2355	204	28	by	by	ADP
inlawrev-2355	204	29	blending	blend	VERB
inlawrev-2355	204	30	with	with	ADP
inlawrev-2355	204	31	other	other	ADJ
inlawrev-2355	204	32	products	product	NOUN
inlawrev-2355	204	33	,	,	PUNCT
inlawrev-2355	204	34	or	or	CCONJ
inlawrev-2355	204	35	by	by	ADP
inlawrev-2355	204	36	withdrawal	withdrawal	NOUN
inlawrev-2355	204	37	from	from	ADP
inlawrev-2355	204	38	a	a	DET
inlawrev-2355	204	39	refinery	refinery	NOUN
inlawrev-2355	204	40	or	or	CCONJ
inlawrev-2355	204	41	terminal	terminal	NOUN
inlawrev-2355	204	42	.	.	PUNCT
inlawrev-2355	205	1	i	i	PRON
inlawrev-2355	205	2	d.	d.	PROPN
inlawrev-2355	205	3	§	§	PROPN
inlawrev-2355	205	4	6	6	NUM
inlawrev-2355	205	5	-	-	SYM
inlawrev-2355	205	6	6	6	NUM
inlawrev-2355	205	7	-	-	PUNCT
inlawrev-2355	205	8	1.1	1.1	NUM
inlawrev-2355	205	9	-	-	PUNCT
inlawrev-2355	205	10	201	201	NUM
inlawrev-2355	205	11	.	.	PUNCT
inlawrev-2355	206	1	reports	report	NOUN
inlawrev-2355	206	2	are	be	AUX
inlawrev-2355	206	3	required	require	VERB
inlawrev-2355	206	4	to	to	PART
inlawrev-2355	206	5	be	be	AUX
inlawrev-2355	206	6	filed	file	VERB
inlawrev-2355	206	7	by	by	ADP
inlawrev-2355	206	8	the	the	DET
inlawrev-2355	206	9	20th	20th	ADJ
inlawrev-2355	206	10	day	day	NOUN
inlawrev-2355	206	11	of	of	ADP
inlawrev-2355	206	12	each	each	DET
inlawrev-2355	206	13	month	month	NOUN
inlawrev-2355	206	14	.	.	PUNCT
inlawrev-2355	207	1	i	i	PRON
inlawrev-2355	207	2	d.	d.	PROPN
inlawrev-2355	207	3	§	§	PROPN
inlawrev-2355	207	4	6	6	NUM
inlawrev-2355	207	5	-	-	SYM
inlawrev-2355	207	6	6	6	NUM
inlawrev-2355	207	7	-	-	PUNCT
inlawrev-2355	207	8	1.1	1.1	NUM
inlawrev-2355	207	9	-	-	PUNCT
inlawrev-2355	207	10	501	501	NUM
inlawrev-2355	207	11	.	.	PUNCT
inlawrev-2355	208	1	remittances	remittance	NOUN
inlawrev-2355	208	2	by	by	ADP
inlawrev-2355	208	3	the	the	DET
inlawrev-2355	208	4	distributors	distributor	NOUN
inlawrev-2355	208	5	are	be	AUX
inlawrev-2355	208	6	computed	compute	VERB
inlawrev-2355	208	7	on	on	ADP
inlawrev-2355	208	8	invoiced	invoice	VERB
inlawrev-2355	208	9	gallons	gallon	NOUN
inlawrev-2355	208	10	.	.	PUNCT
inlawrev-2355	209	1	i	i	PRON
inlawrev-2355	209	2	d.	d.	VERB
inlawrev-2355	209	3	a	a	DET
inlawrev-2355	209	4	2	2	NUM
inlawrev-2355	209	5	%	%	NOUN
inlawrev-2355	209	6	allowance	allowance	NOUN
inlawrev-2355	209	7	,	,	PUNCT
inlawrev-2355	209	8	however	however	ADV
inlawrev-2355	209	9	,	,	PUNCT
inlawrev-2355	209	10	is	be	AUX
inlawrev-2355	209	11	given	give	VERB
inlawrev-2355	209	12	the	the	DET
inlawrev-2355	209	13	distributor	distributor	NOUN
inlawrev-2355	209	14	to	to	PART
inlawrev-2355	209	15	cover	cover	VERB
inlawrev-2355	209	16	evaporation	evaporation	NOUN
inlawrev-2355	209	17	,	,	PUNCT
inlawrev-2355	209	18	shrinkage	shrinkage	NOUN
inlawrev-2355	209	19	,	,	PUNCT
inlawrev-2355	209	20	losses	loss	NOUN
inlawrev-2355	209	21	,	,	PUNCT
inlawrev-2355	209	22	and	and	CCONJ
inlawrev-2355	209	23	expenses	expense	NOUN
inlawrev-2355	209	24	incurred	incur	VERB
inlawrev-2355	209	25	in	in	ADP
inlawrev-2355	209	26	collection	collection	NOUN
inlawrev-2355	209	27	of	of	ADP
inlawrev-2355	209	28	the	the	DET
inlawrev-2355	209	29	tax	tax	NOUN
inlawrev-2355	209	30	.	.	PUNCT
inlawrev-2355	210	1	i	i	PRON
inlawrev-2355	210	2	d.	d.	PROPN
inlawrev-2355	210	3	§	§	PROPN
inlawrev-2355	210	4	6	6	NUM
inlawrev-2355	210	5	-	-	SYM
inlawrev-2355	210	6	6	6	NUM
inlawrev-2355	210	7	-	-	PUNCT
inlawrev-2355	210	8	1.1	1.1	NUM
inlawrev-2355	210	9	-	-	NUM
inlawrev-2355	210	10	705	705	NUM
inlawrev-2355	210	11	.	.	PUNCT
inlawrev-2355	211	1	the	the	DET
inlawrev-2355	211	2	tax	tax	NOUN
inlawrev-2355	211	3	paid	pay	VERB
inlawrev-2355	211	4	by	by	ADP
inlawrev-2355	211	5	the	the	DET
inlawrev-2355	211	6	distributor	distributor	NOUN
inlawrev-2355	211	7	is	be	AUX
inlawrev-2355	211	8	in	in	ADP
inlawrev-2355	211	9	all	all	DET
inlawrev-2355	211	10	cases	case	NOUN
inlawrev-2355	211	11	passed	pass	VERB
inlawrev-2355	211	12	on	on	ADP
inlawrev-2355	211	13	to	to	ADP
inlawrev-2355	211	14	the	the	DET
inlawrev-2355	211	15	ultimate	ultimate	ADJ
inlawrev-2355	211	16	consumer	consumer	NOUN
inlawrev-2355	211	17	.	.	PUNCT
inlawrev-2355	212	1	i	i	PRON
inlawrev-2355	212	2	d.	d.	PROPN
inlawrev-2355	212	3	§	§	PROPN
inlawrev-2355	212	4	6	6	NUM
inlawrev-2355	212	5	-	-	SYM
inlawrev-2355	212	6	6	6	NUM
inlawrev-2355	212	7	-	-	PUNCT
inlawrev-2355	212	8	1.1	1.1	NUM
inlawrev-2355	212	9	-	-	PUNCT
inlawrev-2355	212	10	201	201	NUM
inlawrev-2355	212	11	.	.	PUNCT
inlawrev-2355	213	1	certain	certain	ADJ
inlawrev-2355	213	2	gasoline	gasoline	NOUN
inlawrev-2355	213	3	sales	sale	NOUN
inlawrev-2355	213	4	are	be	AUX
inlawrev-2355	213	5	exempt	exempt	ADJ
inlawrev-2355	213	6	,	,	PUNCT
inlawrev-2355	213	7	including	include	VERB
inlawrev-2355	213	8	sales	sale	NOUN
inlawrev-2355	213	9	to	to	ADP
inlawrev-2355	213	10	another	another	DET
inlawrev-2355	213	11	state	state	NOUN
inlawrev-2355	213	12	,	,	PUNCT
inlawrev-2355	213	13	territory	territory	NOUN
inlawrev-2355	213	14	,	,	PUNCT
inlawrev-2355	213	15	foreign	foreign	ADJ
inlawrev-2355	213	16	country	country	NOUN
inlawrev-2355	213	17	,	,	PUNCT
inlawrev-2355	213	18	or	or	CCONJ
inlawrev-2355	213	19	to	to	ADP
inlawrev-2355	213	20	the	the	DET
inlawrev-2355	213	21	united	united	PROPN
inlawrev-2355	213	22	states	states	PROPN
inlawrev-2355	213	23	government	government	NOUN
inlawrev-2355	213	24	;	;	PUNCT
inlawrev-2355	213	25	sales	sale	NOUN
inlawrev-2355	213	26	to	to	PART
inlawrev-2355	213	27	post	post	VERB
inlawrev-2355	213	28	exchanges	exchange	NOUN
inlawrev-2355	213	29	or	or	CCONJ
inlawrev-2355	213	30	1980	1980	NUM
inlawrev-2355	213	31	]	]	PUNCT
inlawrev-2355	213	32	survey	survey	NOUN
inlawrev-2355	213	33	-	-	PUNCT
inlawrev-2355	213	34	foreword	foreword	NOUN
inlawrev-2355	213	35	7	7	NUM
inlawrev-2355	213	36	gasoline,^^	gasoline,^^	ADJ
inlawrev-2355	213	37	motor	motor	NOUN
inlawrev-2355	213	38	carrier	carrier	NOUN
inlawrev-2355	213	39	fuel	fuel	NOUN
inlawrev-2355	213	40	use	use	NOUN
inlawrev-2355	213	41	tax,^^	tax,^^	PRON
inlawrev-2355	213	42	oil	oil	NOUN
inlawrev-2355	213	43	inspection	inspection	NOUN
inlawrev-2355	213	44	fee,^^	fee,^^	NOUN
inlawrev-2355	213	45	petroleum	petroleum	NOUN
inlawrev-2355	213	46	severance	severance	NOUN
inlawrev-2355	213	47	tax,^^	tax,^^	NOUN
inlawrev-2355	213	48	and	and	CCONJ
inlawrev-2355	213	49	marine	marine	ADJ
inlawrev-2355	213	50	fuel	fuel	NOUN
inlawrev-2355	213	51	tax.^^	tax.^^	NOUN
inlawrev-2355	214	1	this	this	DET
inlawrev-2355	214	2	year	year	NOUN
inlawrev-2355	214	3	the	the	DET
inlawrev-2355	214	4	legislature	legislature	NOUN
inlawrev-2355	214	5	adopted	adopt	VERB
inlawrev-2355	214	6	a	a	DET
inlawrev-2355	214	7	new	new	ADJ
inlawrev-2355	214	8	codification	codification	NOUN
inlawrev-2355	214	9	of	of	ADP
inlawrev-2355	214	10	the	the	DET
inlawrev-2355	214	11	motor	motor	NOUN
inlawrev-2355	214	12	fuel	fuel	NOUN
inlawrev-2355	214	13	tax	tax	NOUN
inlawrev-2355	214	14	and	and	CCONJ
inlawrev-2355	214	15	marine	marine	ADJ
inlawrev-2355	214	16	fuel	fuel	NOUN
inlawrev-2355	214	17	tax	tax	NOUN
inlawrev-2355	214	18	acts.^^	acts.^^	PUNCT
inlawrev-2355	214	19	these	these	DET
inlawrev-2355	214	20	acts	act	NOUN
inlawrev-2355	214	21	are	be	AUX
inlawrev-2355	214	22	the	the	DET
inlawrev-2355	214	23	first	first	ADJ
inlawrev-2355	214	24	of	of	ADP
inlawrev-2355	214	25	a	a	DET
inlawrev-2355	214	26	series	series	NOUN
inlawrev-2355	214	27	of	of	ADP
inlawrev-2355	214	28	codifications	codification	NOUN
inlawrev-2355	214	29	of	of	ADP
inlawrev-2355	214	30	all	all	DET
inlawrev-2355	214	31	motor	motor	NOUN
inlawrev-2355	214	32	fuel	fuel	NOUN
inlawrev-2355	214	33	tax	tax	NOUN
inlawrev-2355	214	34	laws	law	NOUN
inlawrev-2355	214	35	aimed	aim	VERB
inlawrev-2355	214	36	at	at	ADP
inlawrev-2355	214	37	improving	improve	VERB
inlawrev-2355	214	38	the	the	DET
inlawrev-2355	214	39	organization	organization	NOUN
inlawrev-2355	214	40	and	and	CCONJ
inlawrev-2355	214	41	clarity	clarity	NOUN
inlawrev-2355	214	42	of	of	ADP
inlawrev-2355	214	43	the	the	DET
inlawrev-2355	214	44	existing	exist	VERB
inlawrev-2355	214	45	statutes	statute	NOUN
inlawrev-2355	214	46	.	.	PUNCT
inlawrev-2355	215	1	a	a	DET
inlawrev-2355	215	2	companion	companion	NOUN
inlawrev-2355	215	3	bill	bill	NOUN
inlawrev-2355	215	4	corrected	correct	VERB
inlawrev-2355	215	5	deficiencies	deficiency	NOUN
inlawrev-2355	215	6	in	in	ADP
inlawrev-2355	215	7	the	the	DET
inlawrev-2355	215	8	original	original	ADJ
inlawrev-2355	215	9	codification	codification	NOUN
inlawrev-2355	215	10	.	.	PUNCT
inlawrev-2355	216	1	first	first	ADV
inlawrev-2355	216	2	,	,	PUNCT
inlawrev-2355	216	3	the	the	DET
inlawrev-2355	216	4	statute	statute	NOUN
inlawrev-2355	216	5	of	of	ADP
inlawrev-2355	216	6	limitations	limitation	NOUN
inlawrev-2355	216	7	was	be	AUX
inlawrev-2355	216	8	changed	change	VERB
inlawrev-2355	216	9	from	from	ADP
inlawrev-2355	216	10	four	four	NUM
inlawrev-2355	216	11	to	to	PART
inlawrev-2355	216	12	three	three	NUM
inlawrev-2355	216	13	years	year	NOUN
inlawrev-2355	216	14	in	in	ADP
inlawrev-2355	216	15	actions	action	NOUN
inlawrev-2355	216	16	involving	involve	VERB
inlawrev-2355	216	17	illegal	illegal	ADJ
inlawrev-2355	216	18	collection	collection	NOUN
inlawrev-2355	216	19	or	or	CCONJ
inlawrev-2355	216	20	assessment	assessment	NOUN
inlawrev-2355	216	21	of	of	ADP
inlawrev-2355	216	22	the	the	DET
inlawrev-2355	216	23	affected	affected	ADJ
inlawrev-2355	216	24	taxes,^^	taxes,^^	NOUN
inlawrev-2355	216	25	thus	thus	ADV
inlawrev-2355	216	26	insuring	insure	VERB
inlawrev-2355	216	27	uniformity	uniformity	NOUN
inlawrev-2355	216	28	of	of	ADP
inlawrev-2355	216	29	the	the	DET
inlawrev-2355	216	30	statute	statute	NOUN
inlawrev-2355	216	31	of	of	ADP
inlawrev-2355	216	32	limitation	limitation	NOUN
inlawrev-2355	216	33	provisions	provision	NOUN
inlawrev-2355	216	34	in	in	ADP
inlawrev-2355	216	35	the	the	DET
inlawrev-2355	216	36	various	various	ADJ
inlawrev-2355	216	37	tax	tax	NOUN
inlawrev-2355	216	38	laws	law	NOUN
inlawrev-2355	216	39	.	.	PUNCT
inlawrev-2355	217	1	second	second	ADJ
inlawrev-2355	217	2	,	,	PUNCT
inlawrev-2355	217	3	motor	motor	NOUN
inlawrev-2355	217	4	fuel	fuel	NOUN
inlawrev-2355	217	5	tax	tax	NOUN
inlawrev-2355	217	6	monies	monie	NOUN
inlawrev-2355	217	7	collected	collect	VERB
inlawrev-2355	217	8	are	be	AUX
inlawrev-2355	217	9	treated	treat	VERB
inlawrev-2355	217	10	as	as	ADP
inlawrev-2355	217	11	a	a	DET
inlawrev-2355	217	12	trust	trust	NOUN
inlawrev-2355	217	13	fund	fund	NOUN
inlawrev-2355	217	14	for	for	ADP
inlawrev-2355	217	15	the	the	DET
inlawrev-2355	217	16	benefit	benefit	NOUN
inlawrev-2355	217	17	of	of	ADP
inlawrev-2355	217	18	the	the	DET
inlawrev-2355	217	19	state	state	NOUN
inlawrev-2355	217	20	,	,	PUNCT
inlawrev-2355	217	21	and	and	CCONJ
inlawrev-2355	217	22	personal	personal	ADJ
inlawrev-2355	217	23	liability	liability	NOUN
inlawrev-2355	217	24	is	be	AUX
inlawrev-2355	217	25	imposed	impose	VERB
inlawrev-2355	217	26	for	for	ADP
inlawrev-2355	217	27	tax	tax	NOUN
inlawrev-2355	217	28	,	,	PUNCT
inlawrev-2355	217	29	penalty	penalty	NOUN
inlawrev-2355	217	30	,	,	PUNCT
inlawrev-2355	217	31	and	and	CCONJ
inlawrev-2355	217	32	interest	interest	NOUN
inlawrev-2355	217	33	,	,	PUNCT
inlawrev-2355	217	34	upon	upon	SCONJ
inlawrev-2355	217	35	persons	person	NOUN
inlawrev-2355	217	36	under	under	ADP
inlawrev-2355	217	37	a	a	DET
inlawrev-2355	217	38	duty	duty	NOUN
inlawrev-2355	217	39	to	to	PART
inlawrev-2355	217	40	collect	collect	VERB
inlawrev-2355	217	41	the	the	DET
inlawrev-2355	217	42	tax.^^	tax.^^	PROPN
inlawrev-2355	217	43	third	third	ADJ
inlawrev-2355	217	44	,	,	PUNCT
inlawrev-2355	217	45	a	a	DET
inlawrev-2355	217	46	person	person	NOUN
inlawrev-2355	217	47	receiving	receive	VERB
inlawrev-2355	217	48	fuel	fuel	NOUN
inlawrev-2355	217	49	need	need	AUX
inlawrev-2355	217	50	not	not	PART
inlawrev-2355	217	51	be	be	AUX
inlawrev-2355	217	52	licensed	license	VERB
inlawrev-2355	217	53	if	if	SCONJ
inlawrev-2355	217	54	he	he	PRON
inlawrev-2355	217	55	pays	pay	VERB
inlawrev-2355	217	56	the	the	DET
inlawrev-2355	217	57	tax	tax	NOUN
inlawrev-2355	217	58	directly	directly	ADV
inlawrev-2355	217	59	to	to	ADP
inlawrev-2355	217	60	his	his	PRON
inlawrev-2355	217	61	supplier	supplier	NOUN
inlawrev-2355	217	62	.	.	PUNCT
inlawrev-2355	218	1	'*'^	'*'^	PROPN
inlawrev-2355	218	2	federal	federal	ADJ
inlawrev-2355	218	3	reservations	reservation	NOUN
inlawrev-2355	218	4	in	in	ADP
inlawrev-2355	218	5	indiana	indiana	PROPN
inlawrev-2355	218	6	;	;	PUNCT
inlawrev-2355	218	7	destroyed	destroy	VERB
inlawrev-2355	218	8	or	or	CCONJ
inlawrev-2355	218	9	stolen	steal	VERB
inlawrev-2355	218	10	gasoline	gasoline	NOUN
inlawrev-2355	218	11	;	;	PUNCT
inlawrev-2355	218	12	and	and	CCONJ
inlawrev-2355	218	13	sales	sale	NOUN
inlawrev-2355	218	14	to	to	ADP
inlawrev-2355	218	15	a	a	DET
inlawrev-2355	218	16	licensed	licensed	ADJ
inlawrev-2355	218	17	distributor	distributor	NOUN
inlawrev-2355	218	18	who	who	PRON
inlawrev-2355	218	19	uses	use	VERB
inlawrev-2355	218	20	gasoline	gasoline	NOUN
inlawrev-2355	218	21	for	for	ADP
inlawrev-2355	218	22	any	any	DET
inlawrev-2355	218	23	purpose	purpose	NOUN
inlawrev-2355	218	24	not	not	PART
inlawrev-2355	218	25	involving	involve	VERB
inlawrev-2355	218	26	propulsion	propulsion	NOUN
inlawrev-2355	218	27	of	of	ADP
inlawrev-2355	218	28	motor	motor	NOUN
inlawrev-2355	218	29	vehicles	vehicle	NOUN
inlawrev-2355	218	30	on	on	ADP
inlawrev-2355	218	31	highways	highway	NOUN
inlawrev-2355	218	32	.	.	PUNCT
inlawrev-2355	219	1	i	i	PRON
inlawrev-2355	219	2	d.	d.	PROPN
inlawrev-2355	219	3	§	§	PROPN
inlawrev-2355	219	4	6	6	NUM
inlawrev-2355	219	5	-	-	SYM
inlawrev-2355	219	6	6	6	NUM
inlawrev-2355	219	7	-	-	PUNCT
inlawrev-2355	219	8	1	1	NUM
inlawrev-2355	219	9	-	-	SYM
inlawrev-2355	219	10	4	4	NUM
inlawrev-2355	219	11	.	.	PUNCT
inlawrev-2355	220	1	a	a	DET
inlawrev-2355	220	2	major	major	ADJ
inlawrev-2355	220	3	tax	tax	NOUN
inlawrev-2355	220	4	break	break	NOUN
inlawrev-2355	220	5	,	,	PUNCT
inlawrev-2355	220	6	primarily	primarily	ADV
inlawrev-2355	220	7	benefiting	benefit	VERB
inlawrev-2355	220	8	farmers	farmer	NOUN
inlawrev-2355	220	9	,	,	PUNCT
inlawrev-2355	220	10	is	be	AUX
inlawrev-2355	220	11	the	the	DET
inlawrev-2355	220	12	credit	credit	NOUN
inlawrev-2355	220	13	for	for	ADP
inlawrev-2355	220	14	tax	tax	NOUN
inlawrev-2355	220	15	paid	pay	VERB
inlawrev-2355	220	16	on	on	ADP
inlawrev-2355	220	17	gasoline	gasoline	NOUN
inlawrev-2355	220	18	used	use	VERB
inlawrev-2355	220	19	in	in	ADP
inlawrev-2355	220	20	commercial	commercial	ADJ
inlawrev-2355	220	21	vehicles	vehicle	NOUN
inlawrev-2355	220	22	that	that	PRON
inlawrev-2355	220	23	do	do	AUX
inlawrev-2355	220	24	not	not	PART
inlawrev-2355	220	25	use	use	VERB
inlawrev-2355	220	26	the	the	DET
inlawrev-2355	220	27	highway	highway	NOUN
inlawrev-2355	220	28	.	.	PUNCT
inlawrev-2355	221	1	purchasers	purchaser	NOUN
inlawrev-2355	221	2	of	of	ADP
inlawrev-2355	221	3	gasoline	gasoline	NOUN
inlawrev-2355	221	4	for	for	ADP
inlawrev-2355	221	5	this	this	DET
inlawrev-2355	221	6	purpose	purpose	NOUN
inlawrev-2355	221	7	may	may	AUX
inlawrev-2355	221	8	claim	claim	VERB
inlawrev-2355	221	9	a	a	DET
inlawrev-2355	221	10	credit	credit	NOUN
inlawrev-2355	221	11	against	against	ADP
inlawrev-2355	221	12	either	either	PRON
inlawrev-2355	221	13	income	income	NOUN
inlawrev-2355	221	14	or	or	CCONJ
inlawrev-2355	221	15	corporate	corporate	ADJ
inlawrev-2355	221	16	tax	tax	NOUN
inlawrev-2355	221	17	liability	liability	NOUN
inlawrev-2355	221	18	for	for	ADP
inlawrev-2355	221	19	the	the	DET
inlawrev-2355	221	20	tax	tax	NOUN
inlawrev-2355	221	21	paid	pay	VERB
inlawrev-2355	221	22	or	or	CCONJ
inlawrev-2355	221	23	he	he	PRON
inlawrev-2355	221	24	may	may	AUX
inlawrev-2355	221	25	claim	claim	VERB
inlawrev-2355	221	26	a	a	DET
inlawrev-2355	221	27	refund	refund	NOUN
inlawrev-2355	221	28	by	by	ADP
inlawrev-2355	221	29	filing	file	VERB
inlawrev-2355	221	30	with	with	ADP
inlawrev-2355	221	31	the	the	DET
inlawrev-2355	221	32	motor	motor	NOUN
inlawrev-2355	221	33	fuel	fuel	NOUN
inlawrev-2355	221	34	tax	tax	NOUN
inlawrev-2355	221	35	division	division	NOUN
inlawrev-2355	221	36	within	within	ADP
inlawrev-2355	221	37	six	six	NUM
inlawrev-2355	221	38	months	month	NOUN
inlawrev-2355	221	39	after	after	ADP
inlawrev-2355	221	40	purchase	purchase	NOUN
inlawrev-2355	221	41	.	.	PUNCT
inlawrev-2355	222	1	i	i	PRON
inlawrev-2355	222	2	d.	d.	PROPN
inlawrev-2355	222	3	§	§	PROPN
inlawrev-2355	222	4	§	§	PROPN
inlawrev-2355	222	5	6	6	NUM
inlawrev-2355	222	6	-	-	SYM
inlawrev-2355	222	7	6	6	NUM
inlawrev-2355	222	8	-	-	PUNCT
inlawrev-2355	222	9	1.1	1.1	NUM
inlawrev-2355	222	10	-	-	PUNCT
inlawrev-2355	222	11	903	903	NUM
inlawrev-2355	222	12	,	,	PUNCT
inlawrev-2355	222	13	-904(a	-904(a	PROPN
inlawrev-2355	222	14	)	)	PUNCT
inlawrev-2355	222	15	.	.	PUNCT
inlawrev-2355	223	1	^'ind	^'ind	PROPN
inlawrev-2355	223	2	.	.	PUNCT
inlawrev-2355	224	1	code	code	PROPN
inlawrev-2355	224	2	§	§	PROPN
inlawrev-2355	224	3	§	§	PROPN
inlawrev-2355	224	4	6	6	NUM
inlawrev-2355	224	5	-	-	SYM
inlawrev-2355	224	6	6	6	NUM
inlawrev-2355	224	7	-	-	PUNCT
inlawrev-2355	224	8	2	2	NUM
inlawrev-2355	224	9	-	-	SYM
inlawrev-2355	224	10	1	1	NUM
inlawrev-2355	224	11	to	to	ADP
inlawrev-2355	224	12	-16	-16	PROPN
inlawrev-2355	224	13	(	(	PUNCT
inlawrev-2355	224	14	1976	1976	NUM
inlawrev-2355	224	15	&	&	CCONJ
inlawrev-2355	224	16	supp	supp	PROPN
inlawrev-2355	224	17	.	.	PUNCT
inlawrev-2355	225	1	1979	1979	NUM
inlawrev-2355	225	2	)	)	PUNCT
inlawrev-2355	225	3	.	.	PUNCT
inlawrev-2355	226	1	the	the	DET
inlawrev-2355	226	2	fuel	fuel	NOUN
inlawrev-2355	226	3	use	use	NOUN
inlawrev-2355	226	4	tax	tax	NOUN
inlawrev-2355	226	5	is	be	AUX
inlawrev-2355	226	6	imposed	impose	VERB
inlawrev-2355	226	7	at	at	ADP
inlawrev-2355	226	8	the	the	DET
inlawrev-2355	226	9	rate	rate	NOUN
inlawrev-2355	226	10	of	of	ADP
inlawrev-2355	226	11	eight	eight	NUM
inlawrev-2355	226	12	cents	cent	NOUN
inlawrev-2355	226	13	per	per	ADP
inlawrev-2355	226	14	gallon	gallon	NOUN
inlawrev-2355	226	15	on	on	ADP
inlawrev-2355	226	16	diesel	diesel	NOUN
inlawrev-2355	226	17	fuel	fuel	NOUN
inlawrev-2355	226	18	,	,	PUNCT
inlawrev-2355	226	19	home	home	NOUN
inlawrev-2355	226	20	heating	heating	NOUN
inlawrev-2355	226	21	oils	oil	NOUN
inlawrev-2355	226	22	,	,	PUNCT
inlawrev-2355	226	23	lp	lp	ADJ
inlawrev-2355	226	24	gas	gas	NOUN
inlawrev-2355	226	25	and	and	CCONJ
inlawrev-2355	226	26	other	other	ADJ
inlawrev-2355	226	27	nongasoline	nongasoline	ADJ
inlawrev-2355	226	28	fuels	fuel	NOUN
inlawrev-2355	226	29	used	use	VERB
inlawrev-2355	226	30	to	to	PART
inlawrev-2355	226	31	drive	drive	VERB
inlawrev-2355	226	32	vehicles	vehicle	NOUN
inlawrev-2355	226	33	on	on	ADP
inlawrev-2355	226	34	public	public	ADJ
inlawrev-2355	226	35	highways	highway	NOUN
inlawrev-2355	226	36	.	.	PUNCT
inlawrev-2355	227	1	i	i	PRON
inlawrev-2355	227	2	d.	d.	PROPN
inlawrev-2355	227	3	§	§	PROPN
inlawrev-2355	227	4	6	6	NUM
inlawrev-2355	227	5	-	-	SYM
inlawrev-2355	227	6	6	6	NUM
inlawrev-2355	227	7	-	-	PUNCT
inlawrev-2355	227	8	2	2	NUM
inlawrev-2355	227	9	-	-	SYM
inlawrev-2355	227	10	4	4	NUM
inlawrev-2355	227	11	.	.	PUNCT
inlawrev-2355	228	1	the	the	DET
inlawrev-2355	228	2	fuel	fuel	NOUN
inlawrev-2355	228	3	becomes	become	VERB
inlawrev-2355	228	4	taxable	taxable	ADJ
inlawrev-2355	228	5	when	when	SCONJ
inlawrev-2355	228	6	it	it	PRON
inlawrev-2355	228	7	is	be	AUX
inlawrev-2355	228	8	placed	place	VERB
inlawrev-2355	228	9	in	in	ADP
inlawrev-2355	228	10	the	the	DET
inlawrev-2355	228	11	tank	tank	NOUN
inlawrev-2355	228	12	of	of	ADP
inlawrev-2355	228	13	the	the	DET
inlawrev-2355	228	14	motor	motor	NOUN
inlawrev-2355	228	15	vehicles	vehicle	NOUN
inlawrev-2355	228	16	.	.	PUNCT
inlawrev-2355	229	1	reports	report	NOUN
inlawrev-2355	229	2	are	be	AUX
inlawrev-2355	229	3	filed	file	VERB
inlawrev-2355	229	4	monthly	monthly	ADV
inlawrev-2355	229	5	with	with	ADP
inlawrev-2355	229	6	a	a	DET
inlawrev-2355	229	7	2	2	NUM
inlawrev-2355	229	8	%	%	NOUN
inlawrev-2355	229	9	allowance	allowance	NOUN
inlawrev-2355	229	10	afforded	afford	VERB
inlawrev-2355	229	11	dealers	dealer	NOUN
inlawrev-2355	229	12	only	only	ADV
inlawrev-2355	229	13	to	to	PART
inlawrev-2355	229	14	cover	cover	VERB
inlawrev-2355	229	15	costs	cost	NOUN
inlawrev-2355	229	16	of	of	ADP
inlawrev-2355	229	17	collecting	collect	VERB
inlawrev-2355	229	18	and	and	CCONJ
inlawrev-2355	229	19	remitting	remit	VERB
inlawrev-2355	229	20	the	the	DET
inlawrev-2355	229	21	tax	tax	NOUN
inlawrev-2355	229	22	.	.	PUNCT
inlawrev-2355	230	1	i	i	PRON
inlawrev-2355	230	2	d.	d.	PROPN
inlawrev-2355	230	3	§	§	PROPN
inlawrev-2355	230	4	6	6	NUM
inlawrev-2355	230	5	-	-	SYM
inlawrev-2355	230	6	6	6	NUM
inlawrev-2355	230	7	-	-	PUNCT
inlawrev-2355	230	8	2	2	NUM
inlawrev-2355	230	9	-	-	SYM
inlawrev-2355	230	10	6	6	NUM
inlawrev-2355	230	11	(	(	PUNCT
inlawrev-2355	230	12	1976	1976	NUM
inlawrev-2355	230	13	)	)	PUNCT
inlawrev-2355	230	14	.	.	PUNCT
inlawrev-2355	231	1	^'id	^'id	PROPN
inlawrev-2355	231	2	.	.	PUNCT
inlawrev-2355	232	1	§	§	PROPN
inlawrev-2355	232	2	6	6	NUM
inlawrev-2355	232	3	-	-	SYM
inlawrev-2355	232	4	6	6	NUM
inlawrev-2355	232	5	-	-	PUNCT
inlawrev-2355	232	6	4	4	NUM
inlawrev-2355	232	7	-	-	SYM
inlawrev-2355	232	8	1	1	NUM
inlawrev-2355	232	9	to	to	ADP
inlawrev-2355	232	10	-21	-21	NUM
inlawrev-2355	232	11	(	(	PUNCT
inlawrev-2355	232	12	1976	1976	NUM
inlawrev-2355	232	13	&	&	CCONJ
inlawrev-2355	232	14	supp	supp	PROPN
inlawrev-2355	232	15	.	.	PUNCT
inlawrev-2355	232	16	1979	1979	NUM
inlawrev-2355	232	17	)	)	PUNCT
inlawrev-2355	232	18	.	.	PUNCT
inlawrev-2355	233	1	the	the	DET
inlawrev-2355	233	2	road	road	NOUN
inlawrev-2355	233	3	tax	tax	NOUN
inlawrev-2355	233	4	section	section	NOUN
inlawrev-2355	233	5	of	of	ADP
inlawrev-2355	233	6	the	the	DET
inlawrev-2355	233	7	motor	motor	NOUN
inlawrev-2355	233	8	fuel	fuel	NOUN
inlawrev-2355	233	9	tax	tax	NOUN
inlawrev-2355	233	10	division	division	NOUN
inlawrev-2355	233	11	administers	administer	VERB
inlawrev-2355	233	12	the	the	DET
inlawrev-2355	233	13	eight	eight	NUM
inlawrev-2355	233	14	cents	cent	NOUN
inlawrev-2355	233	15	per	per	ADP
inlawrev-2355	233	16	gallon	gallon	NOUN
inlawrev-2355	233	17	tax	tax	NOUN
inlawrev-2355	233	18	on	on	ADP
inlawrev-2355	233	19	motor	motor	NOUN
inlawrev-2355	233	20	fuel	fuel	NOUN
inlawrev-2355	233	21	consumed	consume	VERB
inlawrev-2355	233	22	by	by	ADP
inlawrev-2355	233	23	motor	motor	NOUN
inlawrev-2355	233	24	carriers	carrier	NOUN
inlawrev-2355	233	25	.	.	PUNCT
inlawrev-2355	234	1	i	i	PRON
inlawrev-2355	234	2	d.	d.	PROPN
inlawrev-2355	234	3	§	§	PROPN
inlawrev-2355	234	4	6	6	NUM
inlawrev-2355	234	5	-	-	SYM
inlawrev-2355	234	6	6	6	NUM
inlawrev-2355	234	7	-	-	PUNCT
inlawrev-2355	234	8	4	4	NUM
inlawrev-2355	234	9	-	-	SYM
inlawrev-2355	234	10	3	3	NUM
inlawrev-2355	234	11	(	(	PUNCT
inlawrev-2355	234	12	1976	1976	NUM
inlawrev-2355	234	13	)	)	PUNCT
inlawrev-2355	234	14	.	.	PUNCT
inlawrev-2355	235	1	the	the	DET
inlawrev-2355	235	2	tax	tax	NOUN
inlawrev-2355	235	3	is	be	AUX
inlawrev-2355	235	4	levied	levy	VERB
inlawrev-2355	235	5	on	on	ADP
inlawrev-2355	235	6	the	the	DET
inlawrev-2355	235	7	amount	amount	NOUN
inlawrev-2355	235	8	of	of	ADP
inlawrev-2355	235	9	fuel	fuel	NOUN
inlawrev-2355	235	10	consumed	consume	VERB
inlawrev-2355	235	11	by	by	ADP
inlawrev-2355	235	12	the	the	DET
inlawrev-2355	235	13	motor	motor	NOUN
inlawrev-2355	235	14	carrier	carrier	NOUN
inlawrev-2355	235	15	in	in	ADP
inlawrev-2355	235	16	his	his	PRON
inlawrev-2355	235	17	indiana	indiana	NOUN
inlawrev-2355	235	18	operations	operation	NOUN
inlawrev-2355	235	19	with	with	ADP
inlawrev-2355	235	20	a	a	DET
inlawrev-2355	235	21	credit	credit	NOUN
inlawrev-2355	235	22	allowed	allow	VERB
inlawrev-2355	235	23	for	for	ADP
inlawrev-2355	235	24	tax	tax	NOUN
inlawrev-2355	235	25	paid	pay	VERB
inlawrev-2355	235	26	on	on	ADP
inlawrev-2355	235	27	fuel	fuel	NOUN
inlawrev-2355	235	28	purchases	purchase	NOUN
inlawrev-2355	235	29	in	in	ADP
inlawrev-2355	235	30	indiana	indiana	PROPN
inlawrev-2355	235	31	.	.	PUNCT
inlawrev-2355	236	1	i	i	PRON
inlawrev-2355	236	2	d.	d.	PROPN
inlawrev-2355	236	3	§	§	PROPN
inlawrev-2355	236	4	6	6	NUM
inlawrev-2355	236	5	-	-	SYM
inlawrev-2355	236	6	6	6	NUM
inlawrev-2355	236	7	-	-	PUNCT
inlawrev-2355	236	8	4	4	NUM
inlawrev-2355	236	9	-	-	SYM
inlawrev-2355	236	10	4	4	NUM
inlawrev-2355	236	11	.	.	PUNCT
inlawrev-2355	237	1	reports	report	NOUN
inlawrev-2355	237	2	are	be	AUX
inlawrev-2355	237	3	made	make	VERB
inlawrev-2355	237	4	on	on	ADP
inlawrev-2355	237	5	a	a	DET
inlawrev-2355	237	6	quarterly	quarterly	ADJ
inlawrev-2355	237	7	basis	basis	NOUN
inlawrev-2355	237	8	by	by	ADP
inlawrev-2355	237	9	all	all	DET
inlawrev-2355	237	10	carriers	carrier	NOUN
inlawrev-2355	237	11	except	except	SCONJ
inlawrev-2355	237	12	those	those	PRON
inlawrev-2355	237	13	who	who	PRON
inlawrev-2355	237	14	annually	annually	ADV
inlawrev-2355	237	15	certify	certify	VERB
inlawrev-2355	237	16	that	that	SCONJ
inlawrev-2355	237	17	they	they	PRON
inlawrev-2355	237	18	purchase	purchase	VERB
inlawrev-2355	237	19	substantially	substantially	ADV
inlawrev-2355	237	20	all	all	PRON
inlawrev-2355	237	21	of	of	ADP
inlawrev-2355	237	22	their	their	PRON
inlawrev-2355	237	23	fuel	fuel	NOUN
inlawrev-2355	237	24	in	in	ADP
inlawrev-2355	237	25	indiana	indiana	PROPN
inlawrev-2355	237	26	.	.	PUNCT
inlawrev-2355	238	1	i	i	PRON
inlawrev-2355	238	2	d.	d.	PROPN
inlawrev-2355	238	3	§	§	PROPN
inlawrev-2355	238	4	6	6	NUM
inlawrev-2355	238	5	-	-	SYM
inlawrev-2355	238	6	6	6	NUM
inlawrev-2355	238	7	-	-	PUNCT
inlawrev-2355	238	8	4	4	NUM
inlawrev-2355	238	9	-	-	SYM
inlawrev-2355	238	10	6	6	NUM
inlawrev-2355	238	11	.	.	PUNCT
inlawrev-2355	238	12	'	'	PUNCT
inlawrev-2355	238	13	"	"	PUNCT
inlawrev-2355	238	14	m	m	AUX
inlawrev-2355	238	15	§	§	PROPN
inlawrev-2355	238	16	16	16	NUM
inlawrev-2355	238	17	-	-	SYM
inlawrev-2355	238	18	6	6	NUM
inlawrev-2355	238	19	-	-	PUNCT
inlawrev-2355	238	20	11	11	NUM
inlawrev-2355	238	21	-	-	SYM
inlawrev-2355	238	22	9	9	NUM
inlawrev-2355	238	23	(	(	PUNCT
inlawrev-2355	238	24	1976	1976	NUM
inlawrev-2355	238	25	&	&	CCONJ
inlawrev-2355	238	26	supp	supp	PROPN
inlawrev-2355	238	27	.	.	PUNCT
inlawrev-2355	238	28	1979	1979	NUM
inlawrev-2355	238	29	)	)	PUNCT
inlawrev-2355	238	30	.	.	PUNCT
inlawrev-2355	239	1	this	this	DET
inlawrev-2355	239	2	law	law	NOUN
inlawrev-2355	239	3	is	be	AUX
inlawrev-2355	239	4	intended	intend	VERB
inlawrev-2355	239	5	to	to	PART
inlawrev-2355	239	6	insure	insure	VERB
inlawrev-2355	239	7	the	the	DET
inlawrev-2355	239	8	quality	quality	NOUN
inlawrev-2355	239	9	of	of	ADP
inlawrev-2355	239	10	petroleum	petroleum	NOUN
inlawrev-2355	239	11	products	product	NOUN
inlawrev-2355	239	12	.	.	PUNCT
inlawrev-2355	240	1	a	a	DET
inlawrev-2355	240	2	fee	fee	NOUN
inlawrev-2355	240	3	of	of	ADP
inlawrev-2355	240	4	$	$	SYM
inlawrev-2355	240	5	.0008	.0008	NOUN
inlawrev-2355	240	6	per	per	ADP
inlawrev-2355	240	7	gallon	gallon	NOUN
inlawrev-2355	240	8	is	be	AUX
inlawrev-2355	240	9	charged	charge	VERB
inlawrev-2355	240	10	to	to	PART
inlawrev-2355	240	11	defray	defray	VERB
inlawrev-2355	240	12	the	the	DET
inlawrev-2355	240	13	costs	cost	NOUN
inlawrev-2355	240	14	of	of	ADP
inlawrev-2355	240	15	inspecting	inspect	VERB
inlawrev-2355	240	16	gasoline	gasoline	NOUN
inlawrev-2355	240	17	and	and	CCONJ
inlawrev-2355	240	18	kerosene	kerosene	NOUN
inlawrev-2355	240	19	at	at	ADP
inlawrev-2355	240	20	the	the	DET
inlawrev-2355	240	21	division	division	NOUN
inlawrev-2355	240	22	's	's	PART
inlawrev-2355	240	23	laboratory	laboratory	NOUN
inlawrev-2355	240	24	.	.	PUNCT
inlawrev-2355	241	1	i	i	PRON
inlawrev-2355	241	2	d.	d.	PROPN
inlawrev-2355	241	3	^^id	^^id	NUM
inlawrev-2355	241	4	.	.	PUNCT
inlawrev-2355	242	1	§	§	PROPN
inlawrev-2355	242	2	§	§	PROPN
inlawrev-2355	242	3	6	6	NUM
inlawrev-2355	242	4	-	-	SYM
inlawrev-2355	242	5	8	8	NUM
inlawrev-2355	242	6	-	-	PUNCT
inlawrev-2355	242	7	1	1	NUM
inlawrev-2355	242	8	-	-	SYM
inlawrev-2355	242	9	1	1	NUM
inlawrev-2355	242	10	to	to	ADP
inlawrev-2355	242	11	-27	-27	NUM
inlawrev-2355	242	12	.	.	PUNCT
inlawrev-2355	243	1	the	the	DET
inlawrev-2355	243	2	tax	tax	NOUN
inlawrev-2355	243	3	is	be	AUX
inlawrev-2355	243	4	imposed	impose	VERB
inlawrev-2355	243	5	at	at	ADP
inlawrev-2355	243	6	the	the	DET
inlawrev-2355	243	7	rate	rate	NOUN
inlawrev-2355	243	8	of	of	ADP
inlawrev-2355	243	9	1	1	NUM
inlawrev-2355	243	10	%	%	NOUN
inlawrev-2355	243	11	of	of	ADP
inlawrev-2355	243	12	the	the	DET
inlawrev-2355	243	13	value	value	NOUN
inlawrev-2355	243	14	of	of	ADP
inlawrev-2355	243	15	crude	crude	ADJ
inlawrev-2355	243	16	petroleum	petroleum	NOUN
inlawrev-2355	243	17	products	product	NOUN
inlawrev-2355	243	18	extracted	extract	VERB
inlawrev-2355	243	19	in	in	ADP
inlawrev-2355	243	20	indiana	indiana	PROPN
inlawrev-2355	243	21	and	and	CCONJ
inlawrev-2355	243	22	paid	pay	VERB
inlawrev-2355	243	23	by	by	ADP
inlawrev-2355	243	24	the	the	DET
inlawrev-2355	243	25	owners	owner	NOUN
inlawrev-2355	243	26	and	and	CCONJ
inlawrev-2355	243	27	producers	producer	NOUN
inlawrev-2355	243	28	of	of	ADP
inlawrev-2355	243	29	such	such	ADJ
inlawrev-2355	243	30	products	product	NOUN
inlawrev-2355	243	31	.	.	PUNCT
inlawrev-2355	244	1	i	i	PRON
inlawrev-2355	244	2	d.	d.	PROPN
inlawrev-2355	244	3	§	§	PROPN
inlawrev-2355	244	4	6	6	NUM
inlawrev-2355	244	5	-	-	SYM
inlawrev-2355	244	6	8	8	NUM
inlawrev-2355	244	7	-	-	PUNCT
inlawrev-2355	244	8	1	1	NUM
inlawrev-2355	244	9	-	-	SYM
inlawrev-2355	244	10	8	8	NUM
inlawrev-2355	244	11	(	(	PUNCT
inlawrev-2355	244	12	1976	1976	NUM
inlawrev-2355	244	13	)	)	PUNCT
inlawrev-2355	244	14	.	.	PUNCT
inlawrev-2355	245	1	monthly	monthly	ADJ
inlawrev-2355	245	2	reports	report	NOUN
inlawrev-2355	245	3	must	must	AUX
inlawrev-2355	245	4	list	list	VERB
inlawrev-2355	245	5	the	the	DET
inlawrev-2355	245	6	number	number	NOUN
inlawrev-2355	245	7	of	of	ADP
inlawrev-2355	245	8	barrels	barrel	NOUN
inlawrev-2355	245	9	of	of	ADP
inlawrev-2355	245	10	crude	crude	ADJ
inlawrev-2355	245	11	oil	oil	NOUN
inlawrev-2355	245	12	or	or	CCONJ
inlawrev-2355	245	13	thousand	thousand	NUM
inlawrev-2355	245	14	cubic	cubic	ADJ
inlawrev-2355	245	15	feet	foot	NOUN
inlawrev-2355	245	16	of	of	ADP
inlawrev-2355	245	17	gas	gas	NOUN
inlawrev-2355	245	18	severed	sever	VERB
inlawrev-2355	245	19	from	from	ADP
inlawrev-2355	245	20	the	the	DET
inlawrev-2355	245	21	ground	ground	NOUN
inlawrev-2355	245	22	.	.	PUNCT
inlawrev-2355	246	1	ind	ind	PROPN
inlawrev-2355	246	2	.	.	PUNCT
inlawrev-2355	247	1	admin	admin	PROPN
inlawrev-2355	247	2	.	.	PUNCT
inlawrev-2355	248	1	r.	r.	PROPN
inlawrev-2355	248	2	&	&	CCONJ
inlawrev-2355	248	3	regs	regs	PROPN
inlawrev-2355	248	4	.	.	PUNCT
inlawrev-2355	249	1	§	§	PROPN
inlawrev-2355	249	2	§	§	PROPN
inlawrev-2355	249	3	(	(	PUNCT
inlawrev-2355	249	4	6	6	NUM
inlawrev-2355	249	5	-	-	SYM
inlawrev-2355	249	6	8	8	NUM
inlawrev-2355	249	7	-	-	PUNCT
inlawrev-2355	249	8	l-12)-2	l-12)-2	NOUN
inlawrev-2355	249	9	to	to	PART
inlawrev-2355	249	10	-3	-3	INTJ
inlawrev-2355	249	11	(	(	PUNCT
inlawrev-2355	249	12	burns	burn	NOUN
inlawrev-2355	249	13	1976	1976	NUM
inlawrev-2355	249	14	)	)	PUNCT
inlawrev-2355	249	15	.	.	PUNCT
inlawrev-2355	250	1	'	'	PUNCT
inlawrev-2355	250	2	^nd	^nd	PROPN
inlawrev-2355	250	3	.	.	PUNCT
inlawrev-2355	251	1	code	code	PROPN
inlawrev-2355	251	2	§	§	PROPN
inlawrev-2355	251	3	§	§	PROPN
inlawrev-2355	251	4	6	6	NUM
inlawrev-2355	251	5	-	-	SYM
inlawrev-2355	251	6	64.1	64.1	NUM
inlawrev-2355	251	7	-	-	SYM
inlawrev-2355	251	8	101	101	NUM
inlawrev-2355	251	9	to	to	PART
inlawrev-2355	251	10	-1313	-1313	PROPN
inlawrev-2355	251	11	(	(	PUNCT
inlawrev-2355	251	12	supp	supp	NOUN
inlawrev-2355	251	13	.	.	PUNCT
inlawrev-2355	251	14	1979	1979	NUM
inlawrev-2355	251	15	)	)	PUNCT
inlawrev-2355	251	16	.	.	PUNCT
inlawrev-2355	252	1	see	see	VERB
inlawrev-2355	252	2	note	note	NOUN
inlawrev-2355	252	3	31	31	NUM
inlawrev-2355	252	4	supra	supra	NOUN
inlawrev-2355	252	5	and	and	CCONJ
inlawrev-2355	252	6	accompanying	accompany	VERB
inlawrev-2355	252	7	text	text	NOUN
inlawrev-2355	252	8	.	.	PUNCT
inlawrev-2355	253	1	the	the	DET
inlawrev-2355	253	2	marine	marine	ADJ
inlawrev-2355	253	3	fuel	fuel	NOUN
inlawrev-2355	253	4	tax	tax	NOUN
inlawrev-2355	253	5	is	be	AUX
inlawrev-2355	253	6	imposed	impose	VERB
inlawrev-2355	253	7	at	at	ADP
inlawrev-2355	253	8	the	the	DET
inlawrev-2355	253	9	rate	rate	NOUN
inlawrev-2355	253	10	of	of	ADP
inlawrev-2355	253	11	eight	eight	NUM
inlawrev-2355	253	12	cents	cent	NOUN
inlawrev-2355	253	13	per	per	ADP
inlawrev-2355	253	14	gallon	gallon	NOUN
inlawrev-2355	253	15	on	on	ADP
inlawrev-2355	253	16	marinas	marina	NOUN
inlawrev-2355	253	17	and	and	CCONJ
inlawrev-2355	253	18	boat	boat	NOUN
inlawrev-2355	253	19	liveries	livery	NOUN
inlawrev-2355	253	20	on	on	ADP
inlawrev-2355	253	21	indiana	indiana	PROPN
inlawrev-2355	253	22	's	's	PART
inlawrev-2355	253	23	lakes	lake	NOUN
inlawrev-2355	253	24	.	.	PUNCT
inlawrev-2355	254	1	ind	ind	PROPN
inlawrev-2355	254	2	.	.	PUNCT
inlawrev-2355	255	1	code	code	PROPN
inlawrev-2355	255	2	§	§	PROPN
inlawrev-2355	255	3	6	6	NUM
inlawrev-2355	255	4	-	-	SYM
inlawrev-2355	255	5	6	6	NUM
inlawrev-2355	255	6	-	-	PUNCT
inlawrev-2355	255	7	1.1	1.1	NUM
inlawrev-2355	255	8	-	-	PUNCT
inlawrev-2355	255	9	201	201	NUM
inlawrev-2355	255	10	.	.	PUNCT
inlawrev-2355	255	11	^ind	^ind	NOUN
inlawrev-2355	255	12	.	.	PUNCT
inlawrev-2355	256	1	code	code	PROPN
inlawrev-2355	256	2	§	§	PROPN
inlawrev-2355	256	3	§	§	PROPN
inlawrev-2355	256	4	6	6	NUM
inlawrev-2355	256	5	-	-	SYM
inlawrev-2355	256	6	6	6	NUM
inlawrev-2355	256	7	-	-	PUNCT
inlawrev-2355	256	8	1.1	1.1	NUM
inlawrev-2355	256	9	-	-	SYM
inlawrev-2355	256	10	101	101	NUM
inlawrev-2355	256	11	to	to	PART
inlawrev-2355	256	12	-1313	-1313	PROPN
inlawrev-2355	256	13	(	(	PUNCT
inlawrev-2355	256	14	supp	supp	NOUN
inlawrev-2355	256	15	.	.	PUNCT
inlawrev-2355	256	16	1979	1979	NUM
inlawrev-2355	256	17	)	)	PUNCT
inlawrev-2355	256	18	.	.	PUNCT
inlawrev-2355	257	1	''	''	PUNCT
inlawrev-2355	258	1	i	i	PRON
inlawrev-2355	258	2	d.	d.	PROPN
inlawrev-2355	258	3	§	§	PROPN
inlawrev-2355	258	4	6	6	NUM
inlawrev-2355	258	5	-	-	SYM
inlawrev-2355	258	6	6	6	NUM
inlawrev-2355	258	7	-	-	PUNCT
inlawrev-2355	258	8	1.1	1.1	NUM
inlawrev-2355	258	9	-	-	PUNCT
inlawrev-2355	258	10	1206	1206	NUM
inlawrev-2355	258	11	.	.	PUNCT
inlawrev-2355	259	1	''	''	PUNCT
inlawrev-2355	260	1	i	i	PRON
inlawrev-2355	260	2	d.	d.	PROPN
inlawrev-2355	260	3	§	§	PROPN
inlawrev-2355	260	4	6	6	NUM
inlawrev-2355	260	5	-	-	SYM
inlawrev-2355	260	6	6	6	NUM
inlawrev-2355	260	7	-	-	PUNCT
inlawrev-2355	260	8	1.1	1.1	NUM
inlawrev-2355	260	9	-	-	PUNCT
inlawrev-2355	260	10	801	801	NUM
inlawrev-2355	260	11	.	.	PUNCT
inlawrev-2355	260	12	''	''	PUNCT
inlawrev-2355	261	1	i	i	PRON
inlawrev-2355	261	2	d.	d.	PROPN
inlawrev-2355	261	3	§	§	PROPN
inlawrev-2355	261	4	6	6	NUM
inlawrev-2355	261	5	-	-	SYM
inlawrev-2355	261	6	6	6	NUM
inlawrev-2355	261	7	-	-	PUNCT
inlawrev-2355	261	8	1.1	1.1	NUM
inlawrev-2355	261	9	-	-	SYM
inlawrev-2355	261	10	401	401	NUM
inlawrev-2355	261	11	.	.	NOUN
inlawrev-2355	261	12	8	8	NUM
inlawrev-2355	261	13	indiana	indiana	PROPN
inlawrev-2355	261	14	lawreview	lawreview	PROPN
inlawrev-2355	262	1	[	[	X
inlawrev-2355	262	2	vol	vol	NOUN
inlawrev-2355	262	3	.	.	PUNCT
inlawrev-2355	263	1	13:1	13:1	NUM
inlawrev-2355	263	2	fourth	fourth	ADJ
inlawrev-2355	263	3	,	,	PUNCT
inlawrev-2355	263	4	an	an	DET
inlawrev-2355	263	5	additional	additional	ADJ
inlawrev-2355	263	6	ground	ground	NOUN
inlawrev-2355	263	7	for	for	ADP
inlawrev-2355	263	8	cancellation	cancellation	NOUN
inlawrev-2355	263	9	of	of	ADP
inlawrev-2355	263	10	a	a	DET
inlawrev-2355	263	11	distributor	distributor	NOUN
inlawrev-2355	263	12	's	's	PART
inlawrev-2355	263	13	license	license	NOUN
inlawrev-2355	263	14	is	be	AUX
inlawrev-2355	263	15	his	his	PRON
inlawrev-2355	263	16	failure	failure	NOUN
inlawrev-2355	263	17	to	to	PART
inlawrev-2355	263	18	distribute	distribute	VERB
inlawrev-2355	263	19	500,000	500,000	NUM
inlawrev-2355	263	20	gallons	gallon	NOUN
inlawrev-2355	263	21	during	during	ADP
inlawrev-2355	263	22	a	a	DET
inlawrev-2355	263	23	twelvemonth	twelvemonth	NOUN
inlawrev-2355	263	24	period	period	NOUN
inlawrev-2355	263	25	.	.	PUNCT
inlawrev-2355	264	1	"^	"^	PUNCT
inlawrev-2355	265	1	in	in	ADP
inlawrev-2355	265	2	addition	addition	NOUN
inlawrev-2355	265	3	to	to	ADP
inlawrev-2355	265	4	the	the	DET
inlawrev-2355	265	5	above	above	ADJ
inlawrev-2355	265	6	amendments	amendment	NOUN
inlawrev-2355	265	7	,	,	PUNCT
inlawrev-2355	265	8	certain	certain	ADJ
inlawrev-2355	265	9	changes	change	NOUN
inlawrev-2355	265	10	recommended	recommend	VERB
inlawrev-2355	265	11	by	by	ADP
inlawrev-2355	265	12	the	the	DET
inlawrev-2355	265	13	department	department	NOUN
inlawrev-2355	265	14	were	be	AUX
inlawrev-2355	265	15	also	also	ADV
inlawrev-2355	265	16	adopted	adopt	VERB
inlawrev-2355	265	17	.	.	PUNCT
inlawrev-2355	266	1	the	the	DET
inlawrev-2355	266	2	interest	interest	NOUN
inlawrev-2355	266	3	rate	rate	NOUN
inlawrev-2355	266	4	on	on	ADP
inlawrev-2355	266	5	unpaid	unpaid	ADJ
inlawrev-2355	266	6	taxes	taxis	NOUN
inlawrev-2355	266	7	was	be	AUX
inlawrev-2355	266	8	increased	increase	VERB
inlawrev-2355	266	9	to	to	ADP
inlawrev-2355	266	10	eight	eight	NUM
inlawrev-2355	266	11	percent	percent	NOUN
inlawrev-2355	266	12	per	per	ADP
inlawrev-2355	266	13	annum	annum	NOUN
inlawrev-2355	266	14	,	,	PUNCT
inlawrev-2355	266	15	effective	effective	ADJ
inlawrev-2355	266	16	january	january	PROPN
inlawrev-2355	266	17	1	1	NUM
inlawrev-2355	266	18	,	,	PUNCT
inlawrev-2355	266	19	1980.*^	1980.*^	NUM
inlawrev-2355	266	20	the	the	DET
inlawrev-2355	266	21	change	change	NOUN
inlawrev-2355	266	22	,	,	PUNCT
inlawrev-2355	266	23	again	again	ADV
inlawrev-2355	266	24	,	,	PUNCT
inlawrev-2355	266	25	reflects	reflect	VERB
inlawrev-2355	266	26	the	the	DET
inlawrev-2355	266	27	desire	desire	NOUN
inlawrev-2355	266	28	for	for	ADP
inlawrev-2355	266	29	uniform	uniform	ADJ
inlawrev-2355	266	30	procedures	procedure	NOUN
inlawrev-2355	266	31	among	among	ADP
inlawrev-2355	266	32	the	the	DET
inlawrev-2355	266	33	various	various	ADJ
inlawrev-2355	266	34	taxing	tax	VERB
inlawrev-2355	266	35	statutes	statute	NOUN
inlawrev-2355	266	36	.	.	PUNCT
inlawrev-2355	267	1	an	an	DET
inlawrev-2355	267	2	amendment	amendment	NOUN
inlawrev-2355	267	3	was	be	AUX
inlawrev-2355	267	4	adopted	adopt	VERB
inlawrev-2355	267	5	offsetting	offset	VERB
inlawrev-2355	267	6	the	the	DET
inlawrev-2355	267	7	strict	strict	ADJ
inlawrev-2355	267	8	forfeiture	forfeiture	NOUN
inlawrev-2355	267	9	rules	rule	NOUN
inlawrev-2355	267	10	which	which	PRON
inlawrev-2355	267	11	came	come	VERB
inlawrev-2355	267	12	into	into	ADP
inlawrev-2355	267	13	operation	operation	NOUN
inlawrev-2355	267	14	if	if	SCONJ
inlawrev-2355	267	15	an	an	DET
inlawrev-2355	267	16	altered	alter	VERB
inlawrev-2355	267	17	invoice	invoice	NOUN
inlawrev-2355	267	18	was	be	AUX
inlawrev-2355	267	19	submitted	submit	VERB
inlawrev-2355	267	20	with	with	ADP
inlawrev-2355	267	21	the	the	DET
inlawrev-2355	267	22	claim'*^	claim'*^	NOUN
inlawrev-2355	267	23	and	and	CCONJ
inlawrev-2355	267	24	allowing	allow	VERB
inlawrev-2355	267	25	approval	approval	NOUN
inlawrev-2355	267	26	of	of	ADP
inlawrev-2355	267	27	the	the	DET
inlawrev-2355	267	28	claim	claim	NOUN
inlawrev-2355	267	29	if	if	SCONJ
inlawrev-2355	267	30	it	it	PRON
inlawrev-2355	267	31	is	be	AUX
inlawrev-2355	267	32	determined	determine	VERB
inlawrev-2355	267	33	that	that	SCONJ
inlawrev-2355	267	34	the	the	DET
inlawrev-2355	267	35	change	change	NOUN
inlawrev-2355	267	36	or	or	CCONJ
inlawrev-2355	267	37	alteration	alteration	NOUN
inlawrev-2355	267	38	was	be	AUX
inlawrev-2355	267	39	not	not	PART
inlawrev-2355	267	40	made	make	VERB
inlawrev-2355	267	41	to	to	PART
inlawrev-2355	267	42	improperly	improperly	ADV
inlawrev-2355	267	43	obtain	obtain	VERB
inlawrev-2355	267	44	a	a	DET
inlawrev-2355	267	45	refund	refund	NOUN
inlawrev-2355	267	46	.	.	PUNCT
inlawrev-2355	268	1	"	"	PUNCT
inlawrev-2355	268	2	*	*	PUNCT
inlawrev-2355	268	3	this	this	DET
inlawrev-2355	268	4	provision	provision	NOUN
inlawrev-2355	268	5	gives	give	VERB
inlawrev-2355	268	6	the	the	DET
inlawrev-2355	268	7	administrator	administrator	NOUN
inlawrev-2355	268	8	wide	wide	ADJ
inlawrev-2355	268	9	latitude	latitude	NOUN
inlawrev-2355	268	10	in	in	ADP
inlawrev-2355	268	11	determining	determine	VERB
inlawrev-2355	268	12	the	the	DET
inlawrev-2355	268	13	existence	existence	NOUN
inlawrev-2355	268	14	of	of	ADP
inlawrev-2355	268	15	intentional	intentional	ADJ
inlawrev-2355	268	16	alteration	alteration	NOUN
inlawrev-2355	268	17	.	.	PUNCT
inlawrev-2355	269	1	numerous	numerous	ADJ
inlawrev-2355	269	2	changes	change	NOUN
inlawrev-2355	269	3	were	be	AUX
inlawrev-2355	269	4	also	also	ADV
inlawrev-2355	269	5	made	make	VERB
inlawrev-2355	269	6	this	this	DET
inlawrev-2355	269	7	year	year	NOUN
inlawrev-2355	269	8	to	to	ADP
inlawrev-2355	269	9	the	the	DET
inlawrev-2355	269	10	fuel	fuel	NOUN
inlawrev-2355	269	11	use	use	NOUN
inlawrev-2355	269	12	tax	tax	NOUN
inlawrev-2355	269	13	,	,	PUNCT
inlawrev-2355	269	14	motor	motor	NOUN
inlawrev-2355	269	15	carrier	carrier	NOUN
inlawrev-2355	269	16	fuel	fuel	NOUN
inlawrev-2355	269	17	use	use	NOUN
inlawrev-2355	269	18	tax	tax	NOUN
inlawrev-2355	269	19	,	,	PUNCT
inlawrev-2355	269	20	and	and	CCONJ
inlawrev-2355	269	21	oil	oil	NOUN
inlawrev-2355	269	22	inspection	inspection	NOUN
inlawrev-2355	269	23	fee	fee	NOUN
inlawrev-2355	269	24	laws	law	NOUN
inlawrev-2355	269	25	.	.	PUNCT
inlawrev-2355	270	1	definitions	definition	NOUN
inlawrev-2355	270	2	have	have	AUX
inlawrev-2355	270	3	been	be	AUX
inlawrev-2355	270	4	expanded	expand	VERB
inlawrev-2355	270	5	for	for	ADP
inlawrev-2355	270	6	the	the	DET
inlawrev-2355	270	7	terms	term	NOUN
inlawrev-2355	270	8	"	"	PUNCT
inlawrev-2355	270	9	fuel	fuel	NOUN
inlawrev-2355	270	10	dealer""^	dealer""^	NOUN
inlawrev-2355	270	11	and	and	CCONJ
inlawrev-2355	270	12	"	"	PUNCT
inlawrev-2355	270	13	fuel	fuel	NOUN
inlawrev-2355	270	14	oil	oil	NOUN
inlawrev-2355	270	15	distributor	distributor	NOUN
inlawrev-2355	270	16	.	.	PUNCT
inlawrev-2355	271	1	"*^	"*^	PROPN
inlawrev-2355	271	2	fuel	fuel	NOUN
inlawrev-2355	271	3	use	use	NOUN
inlawrev-2355	271	4	tax	tax	NOUN
inlawrev-2355	271	5	monies	monie	NOUN
inlawrev-2355	271	6	collected	collect	VERB
inlawrev-2355	271	7	are	be	AUX
inlawrev-2355	271	8	to	to	PART
inlawrev-2355	271	9	be	be	AUX
inlawrev-2355	271	10	treated	treat	VERB
inlawrev-2355	271	11	as	as	ADP
inlawrev-2355	271	12	trust	trust	NOUN
inlawrev-2355	271	13	funds	fund	NOUN
inlawrev-2355	271	14	of	of	ADP
inlawrev-2355	271	15	the	the	DET
inlawrev-2355	271	16	state	state	NOUN
inlawrev-2355	271	17	,	,	PUNCT
inlawrev-2355	271	18	thereby	thereby	ADV
inlawrev-2355	271	19	creating	create	VERB
inlawrev-2355	271	20	the	the	DET
inlawrev-2355	271	21	possibility	possibility	NOUN
inlawrev-2355	271	22	of	of	ADP
inlawrev-2355	271	23	criminal	criminal	ADJ
inlawrev-2355	271	24	prosecutions	prosecution	NOUN
inlawrev-2355	271	25	of	of	ADP
inlawrev-2355	271	26	special	special	ADJ
inlawrev-2355	271	27	fuel	fuel	NOUN
inlawrev-2355	271	28	use	use	NOUN
inlawrev-2355	271	29	dealers	dealer	NOUN
inlawrev-2355	271	30	who	who	PRON
inlawrev-2355	271	31	fail	fail	VERB
inlawrev-2355	271	32	to	to	PART
inlawrev-2355	271	33	remit	remit	VERB
inlawrev-2355	271	34	the	the	DET
inlawrev-2355	271	35	amounts	amount	NOUN
inlawrev-2355	271	36	collected.*^	collected.*^	PROPN
inlawrev-2355	271	37	effective	effective	ADJ
inlawrev-2355	271	38	january	january	PROPN
inlawrev-2355	271	39	1	1	NUM
inlawrev-2355	271	40	,	,	PUNCT
inlawrev-2355	271	41	1980	1980	NUM
inlawrev-2355	271	42	,	,	PUNCT
inlawrev-2355	271	43	the	the	DET
inlawrev-2355	271	44	interest	interest	NOUN
inlawrev-2355	271	45	rate	rate	NOUN
inlawrev-2355	271	46	on	on	ADP
inlawrev-2355	271	47	unpaid	unpaid	ADJ
inlawrev-2355	271	48	fuel	fuel	NOUN
inlawrev-2355	271	49	use	use	NOUN
inlawrev-2355	271	50	tax	tax	NOUN
inlawrev-2355	271	51	was	be	AUX
inlawrev-2355	271	52	increased	increase	VERB
inlawrev-2355	271	53	to	to	ADP
inlawrev-2355	271	54	eight	eight	NUM
inlawrev-2355	271	55	percent	percent	NOUN
inlawrev-2355	271	56	per	per	ADP
inlawrev-2355	271	57	annum	annum	X
inlawrev-2355	271	58	to	to	PART
inlawrev-2355	271	59	conform	conform	VERB
inlawrev-2355	271	60	with	with	ADP
inlawrev-2355	271	61	other	other	ADJ
inlawrev-2355	271	62	tax	tax	NOUN
inlawrev-2355	271	63	laws,*^	laws,*^	NOUN
inlawrev-2355	271	64	and	and	CCONJ
inlawrev-2355	271	65	provisions	provision	NOUN
inlawrev-2355	271	66	were	be	AUX
inlawrev-2355	271	67	made	make	VERB
inlawrev-2355	271	68	for	for	ADP
inlawrev-2355	271	69	a	a	DET
inlawrev-2355	271	70	threeyear	threeyear	NOUN
inlawrev-2355	271	71	statute	statute	NOUN
inlawrev-2355	271	72	of	of	ADP
inlawrev-2355	271	73	limitations	limitation	NOUN
inlawrev-2355	271	74	and	and	CCONJ
inlawrev-2355	271	75	the	the	DET
inlawrev-2355	271	76	use	use	NOUN
inlawrev-2355	271	77	of	of	ADP
inlawrev-2355	271	78	tax	tax	NOUN
inlawrev-2355	271	79	warrants.*^	warrants.*^	PROPN
inlawrev-2355	271	80	the	the	DET
inlawrev-2355	271	81	new	new	ADJ
inlawrev-2355	271	82	law	law	NOUN
inlawrev-2355	271	83	also	also	ADV
inlawrev-2355	271	84	allows	allow	VERB
inlawrev-2355	271	85	the	the	DET
inlawrev-2355	271	86	department	department	NOUN
inlawrev-2355	271	87	to	to	PART
inlawrev-2355	271	88	forgive	forgive	VERB
inlawrev-2355	271	89	penalty	penalty	NOUN
inlawrev-2355	271	90	and	and	CCONJ
inlawrev-2355	271	91	interest	interest	NOUN
inlawrev-2355	271	92	when	when	SCONJ
inlawrev-2355	271	93	tax	tax	NOUN
inlawrev-2355	271	94	returns	return	NOUN
inlawrev-2355	271	95	are	be	AUX
inlawrev-2355	271	96	filed	file	VERB
inlawrev-2355	271	97	less	less	ADJ
inlawrev-2355	271	98	than	than	ADP
inlawrev-2355	271	99	ten	ten	NUM
inlawrev-2355	271	100	days	day	NOUN
inlawrev-2355	271	101	after	after	ADP
inlawrev-2355	271	102	the	the	DET
inlawrev-2355	271	103	due	due	ADJ
inlawrev-2355	271	104	date.^	date.^	NOUN
inlawrev-2355	271	105	°	°	ADP
inlawrev-2355	271	106	9	9	NUM
inlawrev-2355	271	107	.	.	NOUN
inlawrev-2355	271	108	inheritance	inheritance	NOUN
inlawrev-2355	271	109	tax	tax	NOUN
inlawrev-2355	271	110	division	division	NOUN
inlawrev-2355	271	111	.	.	PUNCT
inlawrev-2355	272	1	—	—	PUNCT
inlawrev-2355	272	2	the	the	DET
inlawrev-2355	272	3	indiana	indiana	PROPN
inlawrev-2355	272	4	inheritance	inheritance	NOUN
inlawrev-2355	272	5	tax	tax	NOUN
inlawrev-2355	272	6	is	be	AUX
inlawrev-2355	272	7	not	not	PART
inlawrev-2355	272	8	a	a	DET
inlawrev-2355	272	9	tax	tax	NOUN
inlawrev-2355	272	10	on	on	ADP
inlawrev-2355	272	11	the	the	DET
inlawrev-2355	272	12	property	property	NOUN
inlawrev-2355	272	13	itself	itself	PRON
inlawrev-2355	272	14	,	,	PUNCT
inlawrev-2355	272	15	but	but	CCONJ
inlawrev-2355	272	16	on	on	ADP
inlawrev-2355	272	17	the	the	DET
inlawrev-2355	272	18	transferee	transferee	NOUN
inlawrev-2355	272	19	's	's	PART
inlawrev-2355	272	20	right	right	NOUN
inlawrev-2355	272	21	to	to	PART
inlawrev-2355	272	22	succeed	succeed	VERB
inlawrev-2355	272	23	thereto.^^	thereto.^^	PUNCT
inlawrev-2355	272	24	the	the	DET
inlawrev-2355	272	25	tax	tax	NOUN
inlawrev-2355	272	26	is	be	AUX
inlawrev-2355	272	27	imposed	impose	VERB
inlawrev-2355	272	28	at	at	ADP
inlawrev-2355	272	29	progressive	progressive	ADJ
inlawrev-2355	272	30	rates	rate	NOUN
inlawrev-2355	272	31	upon	upon	SCONJ
inlawrev-2355	272	32	lineal	lineal	ADJ
inlawrev-2355	272	33	and	and	CCONJ
inlawrev-2355	272	34	collateral	collateral	ADJ
inlawrev-2355	272	35	relatives	relative	NOUN
inlawrev-2355	272	36	as	as	ADV
inlawrev-2355	272	37	well	well	ADV
inlawrev-2355	272	38	as	as	ADP
inlawrev-2355	272	39	strangers	stranger	NOUN
inlawrev-2355	272	40	in	in	ADP
inlawrev-2355	272	41	blood.^^	blood.^^	PROPN
inlawrev-2355	272	42	indiana	indiana	PROPN
inlawrev-2355	272	43	also	also	ADV
inlawrev-2355	272	44	imposes	impose	VERB
inlawrev-2355	272	45	an	an	DET
inlawrev-2355	272	46	estate	estate	NOUN
inlawrev-2355	272	47	tax	tax	NOUN
inlawrev-2355	272	48	to	to	PART
inlawrev-2355	272	49	take	take	VERB
inlawrev-2355	272	50	full	full	ADJ
inlawrev-2355	272	51	advantage	advantage	NOUN
inlawrev-2355	272	52	of	of	ADP
inlawrev-2355	272	53	the	the	DET
inlawrev-2355	272	54	credit	credit	NOUN
inlawrev-2355	272	55	provided	provide	VERB
inlawrev-2355	272	56	by	by	ADP
inlawrev-2355	272	57	the	the	DET
inlawrev-2355	272	58	federal	federal	ADJ
inlawrev-2355	272	59	estate	estate	NOUN
inlawrev-2355	272	60	tax	tax	NOUN
inlawrev-2355	272	61	law	law	NOUN
inlawrev-2355	272	62	for	for	ADP
inlawrev-2355	272	63	death	death	NOUN
inlawrev-2355	272	64	taxes	taxis	NOUN
inlawrev-2355	272	65	paid	pay	VERB
inlawrev-2355	272	66	to	to	ADP
inlawrev-2355	272	67	the	the	PRON
inlawrev-2355	272	68	states.^^	states.^^	PUNCT
inlawrev-2355	272	69	''	''	PUNCT
inlawrev-2355	272	70	i	i	PROPN
inlawrev-2355	272	71	d.	d.	PROPN
inlawrev-2355	272	72	§	§	PROPN
inlawrev-2355	272	73	6	6	NUM
inlawrev-2355	272	74	-	-	SYM
inlawrev-2355	272	75	6	6	NUM
inlawrev-2355	272	76	-	-	PUNCT
inlawrev-2355	272	77	1.1	1.1	NUM
inlawrev-2355	272	78	-	-	NUM
inlawrev-2355	272	79	415	415	NUM
inlawrev-2355	272	80	.	.	PUNCT
inlawrev-2355	273	1	*	*	PUNCT
inlawrev-2355	273	2	'	'	PUNCT
inlawrev-2355	273	3	i	i	PRON
inlawrev-2355	273	4	d.	d.	PROPN
inlawrev-2355	273	5	§	§	PROPN
inlawrev-2355	273	6	6	6	NUM
inlawrev-2355	273	7	-	-	SYM
inlawrev-2355	273	8	6	6	NUM
inlawrev-2355	273	9	-	-	PUNCT
inlawrev-2355	273	10	1.1	1.1	NUM
inlawrev-2355	273	11	-	-	PUNCT
inlawrev-2355	273	12	1301	1301	NUM
inlawrev-2355	273	13	.	.	PUNCT
inlawrev-2355	274	1	"	"	PUNCT
inlawrev-2355	274	2	m	m	VERB
inlawrev-2355	274	3	§	§	PROPN
inlawrev-2355	274	4	6	6	NUM
inlawrev-2355	274	5	-	-	SYM
inlawrev-2355	274	6	6	6	NUM
inlawrev-2355	274	7	-	-	PUNCT
inlawrev-2355	274	8	1.1	1.1	NUM
inlawrev-2355	274	9	-	-	PUNCT
inlawrev-2355	274	10	1305	1305	NUM
inlawrev-2355	274	11	.	.	PUNCT
inlawrev-2355	275	1	"	"	PUNCT
inlawrev-2355	275	2	^/rf	^/rf	X
inlawrev-2355	275	3	.	.	PUNCT
inlawrev-2355	276	1	§	§	PROPN
inlawrev-2355	276	2	6	6	NUM
inlawrev-2355	276	3	-	-	SYM
inlawrev-2355	276	4	6	6	NUM
inlawrev-2355	276	5	-	-	PUNCT
inlawrev-2355	276	6	2	2	NUM
inlawrev-2355	276	7	-	-	PUNCT
inlawrev-2355	276	8	2(8	2(8	NUM
inlawrev-2355	276	9	)	)	PUNCT
inlawrev-2355	276	10	.	.	PUNCT
inlawrev-2355	277	1	the	the	DET
inlawrev-2355	277	2	term	term	NOUN
inlawrev-2355	277	3	now	now	ADV
inlawrev-2355	277	4	includes	include	VERB
inlawrev-2355	277	5	one	one	NUM
inlawrev-2355	277	6	who	who	PRON
inlawrev-2355	277	7	sells	sell	VERB
inlawrev-2355	277	8	fuel	fuel	NOUN
inlawrev-2355	277	9	to	to	ADP
inlawrev-2355	277	10	a	a	DET
inlawrev-2355	277	11	user	user	NOUN
inlawrev-2355	277	12	.	.	PUNCT
inlawrev-2355	278	1	i	i	PRON
inlawrev-2355	278	2	d.	d.	PROPN
inlawrev-2355	278	3	*	*	PUNCT
inlawrev-2355	278	4	^id	^id	PROPN
inlawrev-2355	278	5	.	.	PUNCT
inlawrev-2355	279	1	§	§	PROPN
inlawrev-2355	279	2	6	6	NUM
inlawrev-2355	279	3	-	-	SYM
inlawrev-2355	279	4	6	6	NUM
inlawrev-2355	279	5	-	-	PUNCT
inlawrev-2355	279	6	2	2	NUM
inlawrev-2355	279	7	-	-	PUNCT
inlawrev-2355	279	8	2(11	2(11	NUM
inlawrev-2355	279	9	)	)	PUNCT
inlawrev-2355	279	10	.	.	PUNCT
inlawrev-2355	280	1	one	one	PRON
inlawrev-2355	280	2	can	can	AUX
inlawrev-2355	280	3	be	be	AUX
inlawrev-2355	280	4	a	a	DET
inlawrev-2355	280	5	fuel	fuel	NOUN
inlawrev-2355	280	6	oil	oil	NOUN
inlawrev-2355	280	7	distributor	distributor	NOUN
inlawrev-2355	280	8	if	if	SCONJ
inlawrev-2355	280	9	he	he	PRON
inlawrev-2355	280	10	sells	sell	VERB
inlawrev-2355	280	11	and	and	CCONJ
inlawrev-2355	280	12	delivers	deliver	VERB
inlawrev-2355	280	13	heating	heating	NOUN
inlawrev-2355	280	14	fuel	fuel	NOUN
inlawrev-2355	280	15	,	,	PUNCT
inlawrev-2355	280	16	lp	lp	NOUN
inlawrev-2355	280	17	gas	gas	NOUN
inlawrev-2355	280	18	,	,	PUNCT
inlawrev-2355	280	19	or	or	CCONJ
inlawrev-2355	280	20	propane	propane	NOUN
inlawrev-2355	280	21	.	.	PUNCT
inlawrev-2355	281	1	i	i	PRON
inlawrev-2355	281	2	d.	d.	PROPN
inlawrev-2355	281	3	'	'	PUNCT
inlawrev-2355	281	4	ud	ud	INTJ
inlawrev-2355	281	5	.	.	PUNCT
inlawrev-2355	282	1	§	§	PROPN
inlawrev-2355	282	2	6	6	NUM
inlawrev-2355	282	3	-	-	SYM
inlawrev-2355	282	4	6	6	NUM
inlawrev-2355	282	5	-	-	PUNCT
inlawrev-2355	282	6	2	2	NUM
inlawrev-2355	282	7	-	-	SYM
inlawrev-2355	282	8	4	4	NUM
inlawrev-2355	282	9	.	.	PUNCT
inlawrev-2355	282	10	''	''	PUNCT
inlawrev-2355	283	1	i	i	PROPN
inlawrev-2355	283	2	d.	d.	PROPN
inlawrev-2355	283	3	§	§	PROPN
inlawrev-2355	283	4	§	§	PROPN
inlawrev-2355	283	5	6	6	NUM
inlawrev-2355	283	6	-	-	SYM
inlawrev-2355	283	7	6	6	NUM
inlawrev-2355	283	8	-	-	PUNCT
inlawrev-2355	283	9	2	2	NUM
inlawrev-2355	283	10	-	-	PUNCT
inlawrev-2355	283	11	9	9	NUM
inlawrev-2355	283	12	,	,	PUNCT
inlawrev-2355	283	13	-4	-4	INTJ
inlawrev-2355	283	14	-	-	PUNCT
inlawrev-2355	283	15	20	20	NUM
inlawrev-2355	283	16	.	.	PUNCT
inlawrev-2355	283	17	''	''	PUNCT
inlawrev-2355	284	1	i	i	PRON
inlawrev-2355	284	2	d.	d.	PROPN
inlawrev-2355	284	3	§	§	PROPN
inlawrev-2355	284	4	6	6	NUM
inlawrev-2355	284	5	-	-	SYM
inlawrev-2355	284	6	6	6	NUM
inlawrev-2355	284	7	-	-	PUNCT
inlawrev-2355	284	8	2	2	NUM
inlawrev-2355	284	9	-	-	NUM
inlawrev-2355	284	10	10(b)-(c	10(b)-(c	NUM
inlawrev-2355	284	11	)	)	PUNCT
inlawrev-2355	284	12	.	.	PUNCT
inlawrev-2355	285	1	''	''	PUNCT
inlawrev-2355	286	1	i	i	PRON
inlawrev-2355	286	2	d.	d.	PROPN
inlawrev-2355	286	3	§	§	PROPN
inlawrev-2355	286	4	6	6	NUM
inlawrev-2355	286	5	-	-	SYM
inlawrev-2355	286	6	6	6	NUM
inlawrev-2355	286	7	-	-	PUNCT
inlawrev-2355	286	8	2	2	NUM
inlawrev-2355	286	9	-	-	NUM
inlawrev-2355	286	10	10(a	10(a	NUM
inlawrev-2355	286	11	)	)	PUNCT
inlawrev-2355	286	12	.	.	PUNCT
inlawrev-2355	287	1	'	'	PUNCT
inlawrev-2355	288	1	•armstrong	•armstrong	ADJ
inlawrev-2355	288	2	v.	v.	ADP
inlawrev-2355	288	3	state	state	NOUN
inlawrev-2355	288	4	,	,	PUNCT
inlawrev-2355	288	5	72	72	NUM
inlawrev-2355	288	6	ind	ind	NOUN
inlawrev-2355	288	7	.	.	PUNCT
inlawrev-2355	289	1	app	app	PROPN
inlawrev-2355	289	2	.	.	PROPN
inlawrev-2355	289	3	303	303	NUM
inlawrev-2355	289	4	,	,	PUNCT
inlawrev-2355	289	5	120	120	NUM
inlawrev-2355	289	6	n.e	n.e	NOUN
inlawrev-2355	289	7	.	.	PROPN
inlawrev-2355	289	8	717	717	NUM
inlawrev-2355	289	9	(	(	PUNCT
inlawrev-2355	289	10	1918	1918	NUM
inlawrev-2355	289	11	)	)	PUNCT
inlawrev-2355	289	12	.	.	PUNCT
inlawrev-2355	290	1	"	"	PUNCT
inlawrev-2355	290	2	ind	ind	PROPN
inlawrev-2355	290	3	.	.	PUNCT
inlawrev-2355	290	4	code	code	PROPN
inlawrev-2355	290	5	§	§	PROPN
inlawrev-2355	290	6	6	6	NUM
inlawrev-2355	290	7	-	-	SYM
inlawrev-2355	290	8	4.1	4.1	NUM
inlawrev-2355	290	9	-	-	PUNCT
inlawrev-2355	290	10	5	5	NUM
inlawrev-2355	290	11	-	-	SYM
inlawrev-2355	290	12	1	1	NUM
inlawrev-2355	290	13	(	(	PUNCT
inlawrev-2355	290	14	1976	1976	NUM
inlawrev-2355	290	15	&	&	CCONJ
inlawrev-2355	290	16	supp	supp	PROPN
inlawrev-2355	290	17	.	.	PUNCT
inlawrev-2355	290	18	1979	1979	NUM
inlawrev-2355	290	19	)	)	PUNCT
inlawrev-2355	290	20	.	.	PUNCT
inlawrev-2355	291	1	'	'	PUNCT
inlawrev-2355	291	2	ud	ud	INTJ
inlawrev-2355	291	3	.	.	PUNCT
inlawrev-2355	292	1	§	§	PROPN
inlawrev-2355	292	2	6	6	NUM
inlawrev-2355	292	3	-	-	SYM
inlawrev-2355	292	4	4.1	4.1	NUM
inlawrev-2355	292	5	-	-	PUNCT
inlawrev-2355	292	6	11	11	NUM
inlawrev-2355	292	7	-	-	SYM
inlawrev-2355	292	8	1	1	NUM
inlawrev-2355	292	9	(	(	PUNCT
inlawrev-2355	292	10	1976	1976	NUM
inlawrev-2355	292	11	)	)	PUNCT
inlawrev-2355	292	12	.	.	PUNCT
inlawrev-2355	293	1	1980	1980	NUM
inlawrev-2355	293	2	]	]	PUNCT
inlawrev-2355	293	3	survey	survey	NOUN
inlawrev-2355	293	4	-	-	PUNCT
inlawrev-2355	293	5	foreword	foreword	NOUN
inlawrev-2355	293	6	9	9	NUM
inlawrev-2355	293	7	the	the	DET
inlawrev-2355	293	8	inheritance	inheritance	NOUN
inlawrev-2355	293	9	tax	tax	NOUN
inlawrev-2355	293	10	applies	apply	VERB
inlawrev-2355	293	11	to	to	ADP
inlawrev-2355	293	12	a	a	DET
inlawrev-2355	293	13	property	property	NOUN
inlawrev-2355	293	14	interest	interest	NOUN
inlawrev-2355	293	15	transfer	transfer	NOUN
inlawrev-2355	293	16	by	by	ADP
inlawrev-2355	293	17	a	a	DET
inlawrev-2355	293	18	resident	resident	NOUN
inlawrev-2355	293	19	of	of	ADP
inlawrev-2355	293	20	this	this	DET
inlawrev-2355	293	21	state	state	NOUN
inlawrev-2355	293	22	of	of	ADP
inlawrev-2355	293	23	real	real	ADJ
inlawrev-2355	293	24	and	and	CCONJ
inlawrev-2355	293	25	tangible	tangible	ADJ
inlawrev-2355	293	26	personal	personal	ADJ
inlawrev-2355	293	27	property	property	NOUN
inlawrev-2355	293	28	located	locate	VERB
inlawrev-2355	293	29	within	within	ADP
inlawrev-2355	293	30	the	the	DET
inlawrev-2355	293	31	state	state	NOUN
inlawrev-2355	293	32	,	,	PUNCT
inlawrev-2355	293	33	and	and	CCONJ
inlawrev-2355	293	34	of	of	ADP
inlawrev-2355	293	35	intangible	intangible	ADJ
inlawrev-2355	293	36	personal	personal	ADJ
inlawrev-2355	293	37	property	property	NOUN
inlawrev-2355	293	38	regardless	regardless	ADV
inlawrev-2355	293	39	of	of	ADP
inlawrev-2355	293	40	where	where	SCONJ
inlawrev-2355	293	41	it	it	PRON
inlawrev-2355	293	42	is	be	AUX
inlawrev-2355	293	43	located.^^	located.^^	PUNCT
inlawrev-2355	293	44	the	the	DET
inlawrev-2355	293	45	tax	tax	NOUN
inlawrev-2355	293	46	also	also	ADV
inlawrev-2355	293	47	applies	apply	VERB
inlawrev-2355	293	48	to	to	ADP
inlawrev-2355	293	49	a	a	DET
inlawrev-2355	293	50	property	property	NOUN
inlawrev-2355	293	51	interest	interest	NOUN
inlawrev-2355	293	52	transfer	transfer	NOUN
inlawrev-2355	293	53	by	by	ADP
inlawrev-2355	293	54	a	a	DET
inlawrev-2355	293	55	nonresident	nonresident	ADJ
inlawrev-2355	293	56	decedent	decedent	NOUN
inlawrev-2355	293	57	of	of	ADP
inlawrev-2355	293	58	all	all	DET
inlawrev-2355	293	59	real	real	ADJ
inlawrev-2355	293	60	and	and	CCONJ
inlawrev-2355	293	61	tangible	tangible	ADJ
inlawrev-2355	293	62	personal	personal	ADJ
inlawrev-2355	293	63	property	property	NOUN
inlawrev-2355	293	64	within	within	ADP
inlawrev-2355	293	65	the	the	DET
inlawrev-2355	293	66	jurisdiction	jurisdiction	NOUN
inlawrev-2355	293	67	of	of	ADP
inlawrev-2355	293	68	this	this	PRON
inlawrev-2355	293	69	state.^^	state.^^	PUNCT
inlawrev-2355	294	1	the	the	DET
inlawrev-2355	294	2	transfer	transfer	NOUN
inlawrev-2355	294	3	of	of	ADP
inlawrev-2355	294	4	intangible	intangible	ADJ
inlawrev-2355	294	5	personal	personal	ADJ
inlawrev-2355	294	6	property	property	NOUN
inlawrev-2355	294	7	interests	interest	NOUN
inlawrev-2355	294	8	of	of	ADP
inlawrev-2355	294	9	a	a	DET
inlawrev-2355	294	10	nonresident	nonresident	ADJ
inlawrev-2355	294	11	decedent	decedent	NOUN
inlawrev-2355	294	12	is	be	AUX
inlawrev-2355	294	13	exempt	exempt	ADJ
inlawrev-2355	294	14	if	if	SCONJ
inlawrev-2355	294	15	reciprocity	reciprocity	NOUN
inlawrev-2355	294	16	exists	exist	VERB
inlawrev-2355	294	17	between	between	ADP
inlawrev-2355	294	18	indiana	indiana	PROPN
inlawrev-2355	294	19	and	and	CCONJ
inlawrev-2355	294	20	the	the	DET
inlawrev-2355	294	21	state	state	NOUN
inlawrev-2355	294	22	of	of	ADP
inlawrev-2355	294	23	which	which	PRON
inlawrev-2355	294	24	the	the	DET
inlawrev-2355	294	25	decedent	decedent	NOUN
inlawrev-2355	294	26	died	die	VERB
inlawrev-2355	294	27	a	a	DET
inlawrev-2355	294	28	resident.^^	resident.^^	NOUN
inlawrev-2355	295	1	certain	certain	ADJ
inlawrev-2355	295	2	deductions	deduction	NOUN
inlawrev-2355	295	3	are	be	AUX
inlawrev-2355	295	4	also	also	ADV
inlawrev-2355	295	5	allowed	allow	VERB
inlawrev-2355	295	6	in	in	ADP
inlawrev-2355	295	7	determining	determine	VERB
inlawrev-2355	295	8	the	the	DET
inlawrev-2355	295	9	value	value	NOUN
inlawrev-2355	295	10	to	to	ADP
inlawrev-2355	295	11	each	each	DET
inlawrev-2355	295	12	transferee	transferee	NOUN
inlawrev-2355	295	13	of	of	ADP
inlawrev-2355	295	14	the	the	DET
inlawrev-2355	295	15	taxable	taxable	NOUN
inlawrev-2355	295	16	transfer.^^	transfer.^^	ADJ
inlawrev-2355	295	17	the	the	DET
inlawrev-2355	295	18	indiana	indiana	PROPN
inlawrev-2355	295	19	inheritance	inheritance	NOUN
inlawrev-2355	295	20	tax	tax	NOUN
inlawrev-2355	295	21	is	be	AUX
inlawrev-2355	295	22	not	not	PART
inlawrev-2355	295	23	self	self	NOUN
inlawrev-2355	295	24	-	-	PUNCT
inlawrev-2355	295	25	assessing	assess	VERB
inlawrev-2355	295	26	.	.	PUNCT
inlawrev-2355	296	1	for	for	ADP
inlawrev-2355	296	2	resident	resident	ADJ
inlawrev-2355	296	3	decedents	decedent	NOUN
inlawrev-2355	296	4	,	,	PUNCT
inlawrev-2355	296	5	the	the	DET
inlawrev-2355	296	6	tax	tax	NOUN
inlawrev-2355	296	7	is	be	AUX
inlawrev-2355	296	8	determined	determine	VERB
inlawrev-2355	296	9	by	by	ADP
inlawrev-2355	296	10	the	the	DET
inlawrev-2355	296	11	court	court	NOUN
inlawrev-2355	296	12	with	with	ADP
inlawrev-2355	296	13	probate	probate	NOUN
inlawrev-2355	296	14	jurisdiction	jurisdiction	NOUN
inlawrev-2355	296	15	of	of	ADP
inlawrev-2355	296	16	the	the	DET
inlawrev-2355	296	17	county	county	NOUN
inlawrev-2355	296	18	in	in	ADP
inlawrev-2355	296	19	which	which	PRON
inlawrev-2355	296	20	the	the	DET
inlawrev-2355	296	21	decedent	decedent	NOUN
inlawrev-2355	296	22	was	be	AUX
inlawrev-2355	296	23	domiciled	domicile	VERB
inlawrev-2355	296	24	at	at	ADP
inlawrev-2355	296	25	the	the	DET
inlawrev-2355	296	26	time	time	NOUN
inlawrev-2355	296	27	of	of	ADP
inlawrev-2355	296	28	his	his	PRON
inlawrev-2355	296	29	death.^^	death.^^	NOUN
inlawrev-2355	296	30	for	for	ADP
inlawrev-2355	296	31	nonresident	nonresident	ADJ
inlawrev-2355	296	32	decedents	decedent	NOUN
inlawrev-2355	296	33	,	,	PUNCT
inlawrev-2355	296	34	the	the	DET
inlawrev-2355	296	35	tax	tax	NOUN
inlawrev-2355	296	36	is	be	AUX
inlawrev-2355	296	37	determined	determine	VERB
inlawrev-2355	296	38	by	by	ADP
inlawrev-2355	296	39	the	the	DET
inlawrev-2355	296	40	indiana	indiana	PROPN
inlawrev-2355	296	41	department	department	PROPN
inlawrev-2355	296	42	of	of	ADP
inlawrev-2355	296	43	revenue.^^	revenue.^^	ADJ
inlawrev-2355	296	44	if	if	SCONJ
inlawrev-2355	296	45	a	a	DET
inlawrev-2355	296	46	federal	federal	ADJ
inlawrev-2355	296	47	*	*	ADJ
inlawrev-2355	296	48	estate	estate	NOUN
inlawrev-2355	296	49	tax	tax	NOUN
inlawrev-2355	296	50	return	return	NOUN
inlawrev-2355	296	51	is	be	AUX
inlawrev-2355	296	52	required	require	VERB
inlawrev-2355	296	53	,	,	PUNCT
inlawrev-2355	296	54	a	a	DET
inlawrev-2355	296	55	copy	copy	NOUN
inlawrev-2355	296	56	of	of	ADP
inlawrev-2355	296	57	the	the	DET
inlawrev-2355	296	58	final	final	ADJ
inlawrev-2355	296	59	determination	determination	NOUN
inlawrev-2355	296	60	of	of	ADP
inlawrev-2355	296	61	the	the	DET
inlawrev-2355	296	62	federal	federal	ADJ
inlawrev-2355	296	63	estate	estate	NOUN
inlawrev-2355	296	64	tax	tax	NOUN
inlawrev-2355	296	65	must	must	AUX
inlawrev-2355	296	66	be	be	AUX
inlawrev-2355	296	67	filed	file	VERB
inlawrev-2355	296	68	with	with	ADP
inlawrev-2355	296	69	the	the	DET
inlawrev-2355	296	70	indiana	indiana	PROPN
inlawrev-2355	296	71	department	department	PROPN
inlawrev-2355	296	72	of	of	ADP
inlawrev-2355	296	73	revenue	revenue	NOUN
inlawrev-2355	296	74	within	within	ADP
inlawrev-2355	296	75	thirty	thirty	NUM
inlawrev-2355	296	76	days	day	NOUN
inlawrev-2355	296	77	after	after	SCONJ
inlawrev-2355	296	78	it	it	PRON
inlawrev-2355	296	79	is	be	AUX
inlawrev-2355	296	80	received.^	received.^	PROPN
inlawrev-2355	296	81	"	"	PUNCT
inlawrev-2355	296	82	the	the	DET
inlawrev-2355	296	83	inheritance	inheritance	NOUN
inlawrev-2355	296	84	tax	tax	NOUN
inlawrev-2355	296	85	for	for	ADP
inlawrev-2355	296	86	estates	estate	NOUN
inlawrev-2355	296	87	of	of	ADP
inlawrev-2355	296	88	resident	resident	ADJ
inlawrev-2355	296	89	decedents	decedent	NOUN
inlawrev-2355	296	90	is	be	AUX
inlawrev-2355	296	91	paid	pay	VERB
inlawrev-2355	296	92	to	to	ADP
inlawrev-2355	296	93	the	the	DET
inlawrev-2355	296	94	county	county	NOUN
inlawrev-2355	296	95	treasurer	treasurer	NOUN
inlawrev-2355	296	96	of	of	ADP
inlawrev-2355	296	97	the	the	DET
inlawrev-2355	296	98	county	county	NOUN
inlawrev-2355	296	99	in	in	ADP
inlawrev-2355	296	100	which	which	PRON
inlawrev-2355	296	101	the	the	DET
inlawrev-2355	296	102	decedent	decedent	NOUN
inlawrev-2355	296	103	died	die	VERB
inlawrev-2355	296	104	a	a	DET
inlawrev-2355	296	105	resident.^^	resident.^^	NOUN
inlawrev-2355	296	106	the	the	DET
inlawrev-2355	296	107	inheritance	inheritance	NOUN
inlawrev-2355	296	108	tax	tax	NOUN
inlawrev-2355	296	109	for	for	ADP
inlawrev-2355	296	110	nonresident	nonresident	ADJ
inlawrev-2355	296	111	decedents	decedent	NOUN
inlawrev-2355	296	112	'	'	PART
inlawrev-2355	296	113	estates	estate	NOUN
inlawrev-2355	296	114	and	and	CCONJ
inlawrev-2355	296	115	the	the	DET
inlawrev-2355	296	116	estate	estate	NOUN
inlawrev-2355	296	117	tax	tax	NOUN
inlawrev-2355	296	118	for	for	ADP
inlawrev-2355	296	119	both	both	CCONJ
inlawrev-2355	296	120	resident	resident	ADJ
inlawrev-2355	296	121	and	and	CCONJ
inlawrev-2355	296	122	nonresident	nonresident	ADJ
inlawrev-2355	296	123	estates	estate	NOUN
inlawrev-2355	296	124	,	,	PUNCT
inlawrev-2355	296	125	is	be	AUX
inlawrev-2355	296	126	paid	pay	VERB
inlawrev-2355	296	127	directly	directly	ADV
inlawrev-2355	296	128	to	to	ADP
inlawrev-2355	296	129	the	the	DET
inlawrev-2355	296	130	indiana	indiana	PROPN
inlawrev-2355	296	131	department	department	PROPN
inlawrev-2355	296	132	of	of	ADP
inlawrev-2355	296	133	revenue.^^	revenue.^^	ADJ
inlawrev-2355	296	134	if	if	SCONJ
inlawrev-2355	296	135	the	the	DET
inlawrev-2355	296	136	inheritance	inheritance	NOUN
inlawrev-2355	296	137	tax	tax	NOUN
inlawrev-2355	296	138	is	be	AUX
inlawrev-2355	296	139	paid	pay	VERB
inlawrev-2355	296	140	within	within	ADP
inlawrev-2355	296	141	one	one	NUM
inlawrev-2355	296	142	year	year	NOUN
inlawrev-2355	296	143	of	of	ADP
inlawrev-2355	296	144	the	the	DET
inlawrev-2355	296	145	decedent	decedent	NOUN
inlawrev-2355	296	146	's	's	PART
inlawrev-2355	296	147	death	death	NOUN
inlawrev-2355	296	148	,	,	PUNCT
inlawrev-2355	296	149	a	a	DET
inlawrev-2355	296	150	discount	discount	NOUN
inlawrev-2355	296	151	of	of	ADP
inlawrev-2355	296	152	five	five	NUM
inlawrev-2355	296	153	percent	percent	NOUN
inlawrev-2355	296	154	of	of	ADP
inlawrev-2355	296	155	the	the	DET
inlawrev-2355	296	156	tax	tax	NOUN
inlawrev-2355	296	157	determined	determine	VERB
inlawrev-2355	296	158	is	be	AUX
inlawrev-2355	296	159	allowed.^^	allowed.^^	PUNCT
inlawrev-2355	296	160	^vd	^vd	PROPN
inlawrev-2355	297	1	§	§	PROPN
inlawrev-2355	297	2	6	6	NUM
inlawrev-2355	297	3	-	-	SYM
inlawrev-2355	297	4	4.1	4.1	NUM
inlawrev-2355	297	5	-	-	PUNCT
inlawrev-2355	297	6	2	2	NUM
inlawrev-2355	297	7	-	-	SYM
inlawrev-2355	297	8	2	2	NUM
inlawrev-2355	297	9	.	.	PUNCT
inlawrev-2355	297	10	''	''	PUNCT
inlawrev-2355	298	1	i	i	PRON
inlawrev-2355	298	2	d.	d.	PROPN
inlawrev-2355	298	3	§	§	PROPN
inlawrev-2355	298	4	6	6	NUM
inlawrev-2355	298	5	-	-	SYM
inlawrev-2355	298	6	4.1	4.1	NUM
inlawrev-2355	298	7	-	-	PUNCT
inlawrev-2355	298	8	2	2	NUM
inlawrev-2355	298	9	-	-	SYM
inlawrev-2355	298	10	3	3	NUM
inlawrev-2355	298	11	(	(	PUNCT
inlawrev-2355	298	12	supp	supp	NOUN
inlawrev-2355	298	13	.	.	PUNCT
inlawrev-2355	298	14	1979	1979	NUM
inlawrev-2355	298	15	)	)	PUNCT
inlawrev-2355	298	16	.	.	PUNCT
inlawrev-2355	299	1	"	"	PUNCT
inlawrev-2355	299	2	^id	^id	PROPN
inlawrev-2355	299	3	.	.	PUNCT
inlawrev-2355	300	1	§	§	PROPN
inlawrev-2355	300	2	6	6	NUM
inlawrev-2355	300	3	-	-	SYM
inlawrev-2355	300	4	4.1	4.1	NUM
inlawrev-2355	300	5	-	-	PUNCT
inlawrev-2355	300	6	3	3	NUM
inlawrev-2355	300	7	-	-	SYM
inlawrev-2355	300	8	5	5	NUM
inlawrev-2355	300	9	(	(	PUNCT
inlawrev-2355	300	10	1976	1976	NUM
inlawrev-2355	300	11	)	)	PUNCT
inlawrev-2355	300	12	.	.	PUNCT
inlawrev-2355	301	1	there	there	PRON
inlawrev-2355	301	2	is	be	VERB
inlawrev-2355	301	3	no	no	DET
inlawrev-2355	301	4	tax	tax	NOUN
inlawrev-2355	301	5	on	on	ADP
inlawrev-2355	301	6	the	the	DET
inlawrev-2355	301	7	intangible	intangible	ADJ
inlawrev-2355	301	8	personal	personal	ADJ
inlawrev-2355	301	9	property	property	NOUN
inlawrev-2355	301	10	of	of	ADP
inlawrev-2355	301	11	nonresident	nonresident	ADJ
inlawrev-2355	301	12	decedents	decedent	NOUN
inlawrev-2355	301	13	dying	die	VERB
inlawrev-2355	301	14	after	after	ADP
inlawrev-2355	301	15	june	june	PROPN
inlawrev-2355	301	16	30	30	NUM
inlawrev-2355	301	17	,	,	PUNCT
inlawrev-2355	301	18	1979	1979	NUM
inlawrev-2355	301	19	.	.	PUNCT
inlawrev-2355	302	1	i	i	PRON
inlawrev-2355	302	2	d.	d.	PROPN
inlawrev-2355	302	3	§	§	PROPN
inlawrev-2355	302	4	6	6	NUM
inlawrev-2355	302	5	-	-	SYM
inlawrev-2355	302	6	4.1	4.1	NUM
inlawrev-2355	302	7	-	-	PUNCT
inlawrev-2355	302	8	2	2	NUM
inlawrev-2355	302	9	-	-	SYM
inlawrev-2355	302	10	3	3	NUM
inlawrev-2355	302	11	.	.	PUNCT
inlawrev-2355	302	12	other	other	ADJ
inlawrev-2355	302	13	types	type	NOUN
inlawrev-2355	302	14	of	of	ADP
inlawrev-2355	302	15	transfers	transfer	NOUN
inlawrev-2355	302	16	are	be	AUX
inlawrev-2355	302	17	also	also	ADV
inlawrev-2355	302	18	exempt	exempt	ADJ
inlawrev-2355	302	19	:	:	PUNCT
inlawrev-2355	302	20	a	a	DET
inlawrev-2355	302	21	transfer	transfer	NOUN
inlawrev-2355	302	22	for	for	ADP
inlawrev-2355	302	23	public	public	ADJ
inlawrev-2355	302	24	,	,	PUNCT
inlawrev-2355	302	25	charitable	charitable	ADJ
inlawrev-2355	302	26	,	,	PUNCT
inlawrev-2355	302	27	and	and	CCONJ
inlawrev-2355	302	28	religious	religious	ADJ
inlawrev-2355	302	29	uses	use	NOUN
inlawrev-2355	302	30	;	;	PUNCT
inlawrev-2355	302	31	a	a	DET
inlawrev-2355	302	32	transfer	transfer	NOUN
inlawrev-2355	302	33	of	of	ADP
inlawrev-2355	302	34	life	life	NOUN
inlawrev-2355	302	35	insurance	insurance	NOUN
inlawrev-2355	302	36	proceeds	proceed	NOUN
inlawrev-2355	302	37	payable	payable	ADJ
inlawrev-2355	302	38	to	to	ADP
inlawrev-2355	302	39	a	a	DET
inlawrev-2355	302	40	named	name	VERB
inlawrev-2355	302	41	beneficiary	beneficiary	NOUN
inlawrev-2355	302	42	other	other	ADJ
inlawrev-2355	302	43	than	than	ADP
inlawrev-2355	302	44	the	the	DET
inlawrev-2355	302	45	estate	estate	NOUN
inlawrev-2355	302	46	of	of	ADP
inlawrev-2355	302	47	the	the	DET
inlawrev-2355	302	48	decedent	decedent	NOUN
inlawrev-2355	302	49	;	;	PUNCT
inlawrev-2355	302	50	a	a	DET
inlawrev-2355	302	51	transfer	transfer	NOUN
inlawrev-2355	302	52	of	of	ADP
inlawrev-2355	302	53	death	death	NOUN
inlawrev-2355	302	54	benefits	benefit	NOUN
inlawrev-2355	302	55	that	that	PRON
inlawrev-2355	302	56	qualify	qualify	VERB
inlawrev-2355	302	57	under	under	ADP
inlawrev-2355	302	58	i.r.c	i.r.c	NOUN
inlawrev-2355	302	59	.	.	PUNCT
inlawrev-2355	303	1	§	§	PROPN
inlawrev-2355	303	2	2039	2039	NUM
inlawrev-2355	303	3	;	;	PUNCT
inlawrev-2355	303	4	a	a	DET
inlawrev-2355	303	5	transfer	transfer	NOUN
inlawrev-2355	303	6	of	of	ADP
inlawrev-2355	303	7	entireties	entirety	NOUN
inlawrev-2355	303	8	-	-	PUNCT
inlawrev-2355	303	9	held	hold	VERB
inlawrev-2355	303	10	real	real	ADJ
inlawrev-2355	303	11	estate	estate	NOUN
inlawrev-2355	303	12	;	;	PUNCT
inlawrev-2355	303	13	and	and	CCONJ
inlawrev-2355	303	14	transfers	transfer	NOUN
inlawrev-2355	303	15	up	up	ADP
inlawrev-2355	303	16	to	to	ADP
inlawrev-2355	303	17	the	the	DET
inlawrev-2355	303	18	total	total	ADJ
inlawrev-2355	303	19	amount	amount	NOUN
inlawrev-2355	303	20	of	of	ADP
inlawrev-2355	303	21	the	the	DET
inlawrev-2355	303	22	personal	personal	ADJ
inlawrev-2355	303	23	exemption	exemption	NOUN
inlawrev-2355	303	24	allowed	allow	VERB
inlawrev-2355	303	25	each	each	DET
inlawrev-2355	303	26	transferee	transferee	NOUN
inlawrev-2355	303	27	.	.	PUNCT
inlawrev-2355	304	1	i	i	PRON
inlawrev-2355	304	2	d.	d.	PROPN
inlawrev-2355	304	3	§	§	PROPN
inlawrev-2355	304	4	§	§	PROPN
inlawrev-2355	304	5	6	6	NUM
inlawrev-2355	304	6	-	-	SYM
inlawrev-2355	304	7	4.1	4.1	NUM
inlawrev-2355	304	8	-	-	PUNCT
inlawrev-2355	304	9	3	3	NUM
inlawrev-2355	304	10	-	-	SYM
inlawrev-2355	304	11	1	1	NUM
inlawrev-2355	304	12	to	to	PART
inlawrev-2355	304	13	-15	-15	SYM
inlawrev-2355	304	14	(	(	PUNCT
inlawrev-2355	304	15	1976	1976	NUM
inlawrev-2355	304	16	&	&	CCONJ
inlawrev-2355	304	17	supp	supp	PROPN
inlawrev-2355	304	18	.	.	PUNCT
inlawrev-2355	304	19	1979	1979	NUM
inlawrev-2355	304	20	)	)	PUNCT
inlawrev-2355	304	21	.	.	PUNCT
inlawrev-2355	305	1	"	"	PUNCT
inlawrev-2355	305	2	m	m	VERB
inlawrev-2355	305	3	§	§	PROPN
inlawrev-2355	305	4	§	§	PROPN
inlawrev-2355	305	5	6	6	NUM
inlawrev-2355	305	6	-	-	SYM
inlawrev-2355	305	7	4.1	4.1	NUM
inlawrev-2355	305	8	-	-	PUNCT
inlawrev-2355	305	9	3	3	NUM
inlawrev-2355	305	10	-	-	SYM
inlawrev-2355	305	11	1	1	NUM
inlawrev-2355	305	12	to	to	PART
inlawrev-2355	305	13	-15	-15	SYM
inlawrev-2355	305	14	(	(	PUNCT
inlawrev-2355	305	15	1976	1976	NUM
inlawrev-2355	305	16	&	&	CCONJ
inlawrev-2355	305	17	supp	supp	PROPN
inlawrev-2355	305	18	.	.	PUNCT
inlawrev-2355	305	19	1979	1979	NUM
inlawrev-2355	305	20	)	)	PUNCT
inlawrev-2355	305	21	.	.	PUNCT
inlawrev-2355	306	1	'	'	PUNCT
inlawrev-2355	306	2	^id	^id	PROPN
inlawrev-2355	306	3	.	.	PUNCT
inlawrev-2355	307	1	§	§	PROPN
inlawrev-2355	307	2	6	6	NUM
inlawrev-2355	307	3	-	-	SYM
inlawrev-2355	307	4	4.1	4.1	NUM
inlawrev-2355	307	5	-	-	PUNCT
inlawrev-2355	307	6	12	12	NUM
inlawrev-2355	307	7	-	-	SYM
inlawrev-2355	307	8	1	1	NUM
inlawrev-2355	307	9	.	.	PUNCT
inlawrev-2355	308	1	for	for	ADP
inlawrev-2355	308	2	resident	resident	ADJ
inlawrev-2355	308	3	decedents	decedent	NOUN
inlawrev-2355	308	4	,	,	PUNCT
inlawrev-2355	308	5	the	the	DET
inlawrev-2355	308	6	inheritance	inheritance	NOUN
inlawrev-2355	308	7	tax	tax	NOUN
inlawrev-2355	308	8	return	return	NOUN
inlawrev-2355	308	9	.	.	PUNCT
inlawrev-2355	309	1	form	form	NOUN
inlawrev-2355	309	2	ih-6	ih-6	VERB
inlawrev-2355	309	3	,	,	PUNCT
inlawrev-2355	309	4	is	be	AUX
inlawrev-2355	309	5	required	require	VERB
inlawrev-2355	309	6	to	to	PART
inlawrev-2355	309	7	be	be	AUX
inlawrev-2355	309	8	filed	file	VERB
inlawrev-2355	309	9	with	with	ADP
inlawrev-2355	309	10	the	the	DET
inlawrev-2355	309	11	court	court	NOUN
inlawrev-2355	309	12	within	within	ADP
inlawrev-2355	309	13	12	12	NUM
inlawrev-2355	309	14	months	month	NOUN
inlawrev-2355	309	15	after	after	ADP
inlawrev-2355	309	16	the	the	DET
inlawrev-2355	309	17	decedent	decedent	NOUN
inlawrev-2355	309	18	's	's	PART
inlawrev-2355	309	19	death	death	NOUN
inlawrev-2355	309	20	.	.	PUNCT
inlawrev-2355	310	1	i	i	PRON
inlawrev-2355	310	2	d.	d.	PROPN
inlawrev-2355	310	3	§	§	PROPN
inlawrev-2355	310	4	6	6	NUM
inlawrev-2355	310	5	-	-	SYM
inlawrev-2355	310	6	4.1	4.1	NUM
inlawrev-2355	310	7	-	-	PUNCT
inlawrev-2355	310	8	4	4	NUM
inlawrev-2355	310	9	-	-	SYM
inlawrev-2355	310	10	1	1	NUM
inlawrev-2355	310	11	.	.	PUNCT
inlawrev-2355	310	12	'	'	NUM
inlawrev-2355	310	13	^id	^id	NUM
inlawrev-2355	310	14	.	.	PUNCT
inlawrev-2355	311	1	§	§	PROPN
inlawrev-2355	311	2	6	6	NUM
inlawrev-2355	311	3	-	-	SYM
inlawrev-2355	311	4	4.1	4.1	NUM
inlawrev-2355	311	5	-	-	PUNCT
inlawrev-2355	311	6	5	5	NUM
inlawrev-2355	311	7	-	-	SYM
inlawrev-2355	311	8	14	14	NUM
inlawrev-2355	311	9	(	(	PUNCT
inlawrev-2355	311	10	1976	1976	NUM
inlawrev-2355	311	11	)	)	PUNCT
inlawrev-2355	311	12	.	.	PUNCT
inlawrev-2355	312	1	for	for	ADP
inlawrev-2355	312	2	nonresident	nonresident	ADJ
inlawrev-2355	312	3	decedents	decedent	NOUN
inlawrev-2355	312	4	,	,	PUNCT
inlawrev-2355	312	5	the	the	DET
inlawrev-2355	312	6	return	return	NOUN
inlawrev-2355	312	7	(	(	PUNCT
inlawrev-2355	312	8	form	form	NOUN
inlawrev-2355	312	9	12	12	NUM
inlawrev-2355	312	10	)	)	PUNCT
inlawrev-2355	312	11	must	must	AUX
inlawrev-2355	312	12	be	be	AUX
inlawrev-2355	312	13	filed	file	VERB
inlawrev-2355	312	14	with	with	ADP
inlawrev-2355	312	15	the	the	DET
inlawrev-2355	312	16	indiana	indiana	PROPN
inlawrev-2355	312	17	department	department	PROPN
inlawrev-2355	312	18	of	of	ADP
inlawrev-2355	312	19	revenue	revenue	NOUN
inlawrev-2355	312	20	within	within	ADP
inlawrev-2355	312	21	six	six	NUM
inlawrev-2355	312	22	months	month	NOUN
inlawrev-2355	312	23	after	after	ADP
inlawrev-2355	312	24	the	the	DET
inlawrev-2355	312	25	date	date	NOUN
inlawrev-2355	312	26	of	of	ADP
inlawrev-2355	312	27	death	death	NOUN
inlawrev-2355	312	28	,	,	PUNCT
inlawrev-2355	312	29	i	i	PROPN
inlawrev-2355	312	30	d.	d.	PROPN
inlawrev-2355	312	31	§	§	PROPN
inlawrev-2355	312	32	6	6	NUM
inlawrev-2355	312	33	-	-	SYM
inlawrev-2355	312	34	4.1	4.1	NUM
inlawrev-2355	312	35	-	-	PUNCT
inlawrev-2355	312	36	4	4	NUM
inlawrev-2355	312	37	-	-	SYM
inlawrev-2355	312	38	7	7	NUM
inlawrev-2355	312	39	(	(	PUNCT
inlawrev-2355	312	40	1976	1976	NUM
inlawrev-2355	312	41	&	&	CCONJ
inlawrev-2355	312	42	supp	supp	PROPN
inlawrev-2355	312	43	.	.	PUNCT
inlawrev-2355	313	1	1979	1979	NUM
inlawrev-2355	313	2	)	)	PUNCT
inlawrev-2355	313	3	.	.	PUNCT
inlawrev-2355	314	1	''	''	PUNCT
inlawrev-2355	314	2	i	i	PRON
inlawrev-2355	314	3	d.	d.	PROPN
inlawrev-2355	314	4	§	§	PROPN
inlawrev-2355	314	5	6	6	NUM
inlawrev-2355	314	6	-	-	SYM
inlawrev-2355	314	7	4.1	4.1	NUM
inlawrev-2355	314	8	-	-	PUNCT
inlawrev-2355	314	9	4	4	NUM
inlawrev-2355	314	10	-	-	SYM
inlawrev-2355	314	11	8	8	NUM
inlawrev-2355	314	12	(	(	PUNCT
inlawrev-2355	314	13	1976	1976	NUM
inlawrev-2355	314	14	)	)	PUNCT
inlawrev-2355	314	15	.	.	PUNCT
inlawrev-2355	315	1	''	''	PUNCT
inlawrev-2355	315	2	i	i	PRON
inlawrev-2355	315	3	d.	d.	PROPN
inlawrev-2355	315	4	§	§	PROPN
inlawrev-2355	315	5	6	6	NUM
inlawrev-2355	315	6	-	-	SYM
inlawrev-2355	315	7	4.1	4.1	NUM
inlawrev-2355	315	8	-	-	PUNCT
inlawrev-2355	315	9	9	9	NUM
inlawrev-2355	315	10	-	-	SYM
inlawrev-2355	315	11	5	5	NUM
inlawrev-2355	315	12	(	(	PUNCT
inlawrev-2355	315	13	1976	1976	NUM
inlawrev-2355	315	14	&	&	CCONJ
inlawrev-2355	315	15	supp	supp	PROPN
inlawrev-2355	315	16	.	.	PUNCT
inlawrev-2355	316	1	1979	1979	NUM
inlawrev-2355	316	2	)	)	PUNCT
inlawrev-2355	316	3	.	.	PUNCT
inlawrev-2355	317	1	'	'	PUNCT
inlawrev-2355	317	2	hd	hd	VERB
inlawrev-2355	317	3	.	.	PUNCT
inlawrev-2355	318	1	§	§	PROPN
inlawrev-2355	318	2	§	§	PROPN
inlawrev-2355	318	3	6	6	NUM
inlawrev-2355	318	4	-	-	SYM
inlawrev-2355	318	5	4.1	4.1	NUM
inlawrev-2355	318	6	-	-	PUNCT
inlawrev-2355	318	7	9	9	NUM
inlawrev-2355	318	8	-	-	PUNCT
inlawrev-2355	318	9	4	4	NUM
inlawrev-2355	318	10	,	,	PUNCT
inlawrev-2355	318	11	-11	-11	PUNCT
inlawrev-2355	318	12	-	-	X
inlawrev-2355	318	13	6	6	NUM
inlawrev-2355	318	14	(	(	PUNCT
inlawrev-2355	318	15	1976	1976	NUM
inlawrev-2355	318	16	)	)	PUNCT
inlawrev-2355	318	17	.	.	PUNCT
inlawrev-2355	319	1	«	«	PUNCT
inlawrev-2355	319	2	^/d	^/d	PUNCT
inlawrev-2355	319	3	§	§	PROPN
inlawrev-2355	319	4	6	6	NUM
inlawrev-2355	319	5	-	-	SYM
inlawrev-2355	319	6	4.1	4.1	NUM
inlawrev-2355	319	7	-	-	PUNCT
inlawrev-2355	319	8	9	9	NUM
inlawrev-2355	319	9	-	-	SYM
inlawrev-2355	319	10	2	2	NUM
inlawrev-2355	319	11	.	.	NUM
inlawrev-2355	319	12	10	10	NUM
inlawrev-2355	319	13	indiana	indiana	PROPN
inlawrev-2355	319	14	la	la	PROPN
inlawrev-2355	319	15	wreview	wreview	PROPN
inlawrev-2355	320	1	[	[	X
inlawrev-2355	320	2	vol	vol	NOUN
inlawrev-2355	320	3	.	.	PUNCT
inlawrev-2355	321	1	13:1	13:1	NUM
inlawrev-2355	321	2	if	if	SCONJ
inlawrev-2355	321	3	the	the	DET
inlawrev-2355	321	4	tax	tax	NOUN
inlawrev-2355	321	5	is	be	AUX
inlawrev-2355	321	6	paid	pay	VERB
inlawrev-2355	321	7	after	after	ADP
inlawrev-2355	321	8	one	one	NUM
inlawrev-2355	321	9	year	year	NOUN
inlawrev-2355	321	10	,	,	PUNCT
inlawrev-2355	321	11	but	but	CCONJ
inlawrev-2355	321	12	before	before	ADP
inlawrev-2355	321	13	eighteen	eighteen	NUM
inlawrev-2355	321	14	months	month	NOUN
inlawrev-2355	321	15	from	from	ADP
inlawrev-2355	321	16	the	the	DET
inlawrev-2355	321	17	date	date	NOUN
inlawrev-2355	321	18	of	of	ADP
inlawrev-2355	321	19	death	death	NOUN
inlawrev-2355	321	20	,	,	PUNCT
inlawrev-2355	321	21	the	the	DET
inlawrev-2355	321	22	full	full	ADJ
inlawrev-2355	321	23	amount	amount	NOUN
inlawrev-2355	321	24	of	of	ADP
inlawrev-2355	321	25	tax	tax	NOUN
inlawrev-2355	321	26	determined	determine	VERB
inlawrev-2355	321	27	is	be	AUX
inlawrev-2355	321	28	payable	payable	ADJ
inlawrev-2355	321	29	,	,	PUNCT
inlawrev-2355	321	30	without	without	ADP
inlawrev-2355	321	31	interest	interest	NOUN
inlawrev-2355	321	32	;	;	PUNCT
inlawrev-2355	321	33	after	after	ADP
inlawrev-2355	321	34	eighteen	eighteen	NUM
inlawrev-2355	321	35	months	month	NOUN
inlawrev-2355	321	36	,	,	PUNCT
inlawrev-2355	321	37	interest	interest	NOUN
inlawrev-2355	321	38	is	be	AUX
inlawrev-2355	321	39	charged	charge	VERB
inlawrev-2355	321	40	at	at	ADP
inlawrev-2355	321	41	the	the	DET
inlawrev-2355	321	42	rate	rate	NOUN
inlawrev-2355	321	43	of	of	ADP
inlawrev-2355	321	44	ten	ten	NUM
inlawrev-2355	321	45	percent	percent	NOUN
inlawrev-2355	321	46	per	per	ADP
inlawrev-2355	321	47	annum	annum	NOUN
inlawrev-2355	321	48	from	from	ADP
inlawrev-2355	321	49	the	the	DET
inlawrev-2355	321	50	date	date	NOUN
inlawrev-2355	321	51	of	of	ADP
inlawrev-2355	321	52	death	death	NOUN
inlawrev-2355	321	53	,	,	PUNCT
inlawrev-2355	321	54	unless	unless	SCONJ
inlawrev-2355	321	55	the	the	DET
inlawrev-2355	321	56	court	court	NOUN
inlawrev-2355	321	57	reduces	reduce	VERB
inlawrev-2355	321	58	the	the	DET
inlawrev-2355	321	59	interest	interest	NOUN
inlawrev-2355	321	60	to	to	ADP
inlawrev-2355	321	61	six	six	NUM
inlawrev-2355	321	62	percent	percent	NOUN
inlawrev-2355	321	63	per	per	ADP
inlawrev-2355	321	64	annum	annum	NOUN
inlawrev-2355	321	65	upon	upon	SCONJ
inlawrev-2355	321	66	a	a	DET
inlawrev-2355	321	67	showing	showing	NOUN
inlawrev-2355	321	68	by	by	ADP
inlawrev-2355	321	69	the	the	DET
inlawrev-2355	321	70	estate	estate	NOUN
inlawrev-2355	321	71	of	of	ADP
inlawrev-2355	321	72	unavoidable	unavoidable	ADJ
inlawrev-2355	321	73	delay	delay	NOUN
inlawrev-2355	321	74	.*^	.*^	PUNCT
inlawrev-2355	321	75	''	''	PUNCT
inlawrev-2355	322	1	if	if	SCONJ
inlawrev-2355	322	2	additional	additional	ADJ
inlawrev-2355	322	3	inheritance	inheritance	NOUN
inlawrev-2355	322	4	tax	tax	NOUN
inlawrev-2355	322	5	is	be	AUX
inlawrev-2355	322	6	determined	determine	VERB
inlawrev-2355	322	7	to	to	PART
inlawrev-2355	322	8	be	be	AUX
inlawrev-2355	322	9	due	due	ADJ
inlawrev-2355	322	10	because	because	SCONJ
inlawrev-2355	322	11	of	of	ADP
inlawrev-2355	322	12	a	a	DET
inlawrev-2355	322	13	final	final	ADJ
inlawrev-2355	322	14	federal	federal	ADJ
inlawrev-2355	322	15	estate	estate	NOUN
inlawrev-2355	322	16	tax	tax	NOUN
inlawrev-2355	322	17	determination	determination	NOUN
inlawrev-2355	322	18	,	,	PUNCT
inlawrev-2355	322	19	however	however	ADV
inlawrev-2355	322	20	,	,	PUNCT
inlawrev-2355	322	21	interest	interest	NOUN
inlawrev-2355	322	22	is	be	AUX
inlawrev-2355	322	23	imposed	impose	VERB
inlawrev-2355	322	24	at	at	ADP
inlawrev-2355	322	25	the	the	DET
inlawrev-2355	322	26	rate	rate	NOUN
inlawrev-2355	322	27	of	of	ADP
inlawrev-2355	322	28	six	six	NUM
inlawrev-2355	322	29	percent	percent	NOUN
inlawrev-2355	322	30	per	per	ADP
inlawrev-2355	322	31	annum	annum	NOUN
inlawrev-2355	322	32	from	from	ADP
inlawrev-2355	322	33	thirty	thirty	NUM
inlawrev-2355	322	34	days	day	NOUN
inlawrev-2355	322	35	after	after	SCONJ
inlawrev-2355	322	36	such	such	ADJ
inlawrev-2355	322	37	final	final	ADJ
inlawrev-2355	322	38	federal	federal	ADJ
inlawrev-2355	322	39	determination	determination	NOUN
inlawrev-2355	322	40	is	be	AUX
inlawrev-2355	322	41	received.^^	received.^^	ADJ
inlawrev-2355	323	1	a	a	DET
inlawrev-2355	323	2	claim	claim	NOUN
inlawrev-2355	323	3	for	for	ADP
inlawrev-2355	323	4	refund	refund	NOUN
inlawrev-2355	323	5	may	may	AUX
inlawrev-2355	323	6	only	only	ADV
inlawrev-2355	323	7	be	be	AUX
inlawrev-2355	323	8	made	make	VERB
inlawrev-2355	323	9	to	to	ADP
inlawrev-2355	323	10	the	the	DET
inlawrev-2355	323	11	indiana	indiana	PROPN
inlawrev-2355	323	12	department	department	PROPN
inlawrev-2355	323	13	of	of	ADP
inlawrev-2355	323	14	revenue	revenue	NOUN
inlawrev-2355	323	15	,	,	PUNCT
inlawrev-2355	323	16	which	which	PRON
inlawrev-2355	323	17	is	be	AUX
inlawrev-2355	323	18	authorized	authorize	VERB
inlawrev-2355	323	19	to	to	PART
inlawrev-2355	323	20	order	order	VERB
inlawrev-2355	323	21	the	the	DET
inlawrev-2355	323	22	refund	refund	NOUN
inlawrev-2355	323	23	and	and	CCONJ
inlawrev-2355	323	24	repayment	repayment	NOUN
inlawrev-2355	323	25	,	,	PUNCT
inlawrev-2355	323	26	without	without	ADP
inlawrev-2355	323	27	interest	interest	NOUN
inlawrev-2355	323	28	,	,	PUNCT
inlawrev-2355	323	29	of	of	ADP
inlawrev-2355	323	30	all	all	DET
inlawrev-2355	323	31	taxes	taxis	NOUN
inlawrev-2355	323	32	erroneously	erroneously	ADV
inlawrev-2355	323	33	or	or	CCONJ
inlawrev-2355	323	34	illegally	illegally	ADV
inlawrev-2355	323	35	collected	collect	VERB
inlawrev-2355	323	36	,	,	PUNCT
inlawrev-2355	323	37	even	even	ADV
inlawrev-2355	323	38	though	though	SCONJ
inlawrev-2355	323	39	such	such	ADJ
inlawrev-2355	323	40	taxes	taxis	NOUN
inlawrev-2355	323	41	have	have	AUX
inlawrev-2355	323	42	been	be	AUX
inlawrev-2355	323	43	paid	pay	VERB
inlawrev-2355	323	44	voluntarily	voluntarily	ADV
inlawrev-2355	323	45	and	and	CCONJ
inlawrev-2355	323	46	without	without	ADP
inlawrev-2355	323	47	protest.^^	protest.^^	NOUN
inlawrev-2355	323	48	claims	claim	NOUN
inlawrev-2355	323	49	for	for	ADP
inlawrev-2355	323	50	refunds	refund	NOUN
inlawrev-2355	323	51	must	must	AUX
inlawrev-2355	323	52	be	be	AUX
inlawrev-2355	323	53	filed	file	VERB
inlawrev-2355	323	54	within	within	ADP
inlawrev-2355	323	55	three	three	NUM
inlawrev-2355	323	56	years	year	NOUN
inlawrev-2355	323	57	from	from	ADP
inlawrev-2355	323	58	the	the	DET
inlawrev-2355	323	59	date	date	NOUN
inlawrev-2355	323	60	of	of	ADP
inlawrev-2355	323	61	payment	payment	NOUN
inlawrev-2355	323	62	or	or	CCONJ
inlawrev-2355	323	63	within	within	ADP
inlawrev-2355	323	64	one	one	NUM
inlawrev-2355	323	65	year	year	NOUN
inlawrev-2355	323	66	from	from	ADP
inlawrev-2355	323	67	the	the	DET
inlawrev-2355	323	68	date	date	NOUN
inlawrev-2355	323	69	the	the	DET
inlawrev-2355	323	70	tax	tax	NOUN
inlawrev-2355	323	71	is	be	AUX
inlawrev-2355	323	72	finally	finally	ADV
inlawrev-2355	323	73	determined	determine	VERB
inlawrev-2355	323	74	by	by	ADP
inlawrev-2355	323	75	the	the	DET
inlawrev-2355	323	76	highest	high	ADJ
inlawrev-2355	323	77	court	court	NOUN
inlawrev-2355	323	78	hearing	hear	VERB
inlawrev-2355	323	79	the	the	DET
inlawrev-2355	323	80	matter	matter	NOUN
inlawrev-2355	323	81	,	,	PUNCT
inlawrev-2355	323	82	whichever	whichever	PRON
inlawrev-2355	323	83	is	be	AUX
inlawrev-2355	323	84	later	later	ADV
inlawrev-2355	323	85	.^^	.^^	PUNCT
inlawrev-2355	324	1	should	should	AUX
inlawrev-2355	324	2	such	such	DET
inlawrev-2355	324	3	a	a	DET
inlawrev-2355	324	4	refund	refund	NOUN
inlawrev-2355	324	5	claim	claim	NOUN
inlawrev-2355	324	6	be	be	AUX
inlawrev-2355	324	7	denied	deny	VERB
inlawrev-2355	324	8	,	,	PUNCT
inlawrev-2355	324	9	the	the	DET
inlawrev-2355	324	10	applicant	applicant	NOUN
inlawrev-2355	324	11	may	may	AUX
inlawrev-2355	324	12	appeal	appeal	VERB
inlawrev-2355	324	13	the	the	DET
inlawrev-2355	324	14	denial	denial	NOUN
inlawrev-2355	324	15	by	by	ADP
inlawrev-2355	324	16	filing	file	VERB
inlawrev-2355	324	17	a	a	DET
inlawrev-2355	324	18	complaint	complaint	NOUN
inlawrev-2355	324	19	in	in	ADP
inlawrev-2355	324	20	the	the	DET
inlawrev-2355	324	21	appropriate	appropriate	ADJ
inlawrev-2355	324	22	court	court	NOUN
inlawrev-2355	324	23	within	within	ADP
inlawrev-2355	324	24	ninety	ninety	NUM
inlawrev-2355	324	25	days	day	NOUN
inlawrev-2355	324	26	of	of	ADP
inlawrev-2355	324	27	the	the	DET
inlawrev-2355	324	28	date	date	NOUN
inlawrev-2355	324	29	of	of	ADP
inlawrev-2355	324	30	such	such	ADJ
inlawrev-2355	324	31	denial	denial	NOUN
inlawrev-2355	324	32	,	,	PUNCT
inlawrev-2355	324	33	naming	name	VERB
inlawrev-2355	324	34	the	the	DET
inlawrev-2355	324	35	department	department	NOUN
inlawrev-2355	324	36	as	as	ADP
inlawrev-2355	324	37	the	the	DET
inlawrev-2355	324	38	defendant.^	defendant.^	NOUN
inlawrev-2355	324	39	«	«	PUNCT
inlawrev-2355	324	40	before	before	SCONJ
inlawrev-2355	324	41	the	the	DET
inlawrev-2355	324	42	personal	personal	ADJ
inlawrev-2355	324	43	property	property	NOUN
inlawrev-2355	324	44	(	(	PUNCT
inlawrev-2355	324	45	except	except	SCONJ
inlawrev-2355	324	46	for	for	ADP
inlawrev-2355	324	47	life	life	NOUN
inlawrev-2355	324	48	insurance	insurance	NOUN
inlawrev-2355	324	49	proceeds	proceed	NOUN
inlawrev-2355	324	50	)	)	PUNCT
inlawrev-2355	324	51	of	of	ADP
inlawrev-2355	324	52	a	a	DET
inlawrev-2355	324	53	resident	resident	ADJ
inlawrev-2355	324	54	decedent	decedent	NOUN
inlawrev-2355	324	55	is	be	AUX
inlawrev-2355	324	56	transferred	transfer	VERB
inlawrev-2355	324	57	,	,	PUNCT
inlawrev-2355	324	58	the	the	DET
inlawrev-2355	324	59	person	person	NOUN
inlawrev-2355	324	60	who	who	PRON
inlawrev-2355	324	61	has	have	VERB
inlawrev-2355	324	62	control	control	NOUN
inlawrev-2355	324	63	over	over	ADP
inlawrev-2355	324	64	the	the	DET
inlawrev-2355	324	65	property	property	NOUN
inlawrev-2355	324	66	must	must	AUX
inlawrev-2355	324	67	obtain	obtain	VERB
inlawrev-2355	324	68	the	the	DET
inlawrev-2355	324	69	written	write	VERB
inlawrev-2355	324	70	consent	consent	NOUN
inlawrev-2355	324	71	(	(	PUNCT
inlawrev-2355	324	72	form	form	NOUN
inlawrev-2355	324	73	ih-14	ih-14	ADV
inlawrev-2355	324	74	)	)	PUNCT
inlawrev-2355	324	75	of	of	ADP
inlawrev-2355	324	76	the	the	DET
inlawrev-2355	324	77	assessor	assessor	NOUN
inlawrev-2355	324	78	of	of	ADP
inlawrev-2355	324	79	the	the	DET
inlawrev-2355	324	80	county	county	NOUN
inlawrev-2355	324	81	in	in	ADP
inlawrev-2355	324	82	which	which	PRON
inlawrev-2355	324	83	the	the	DET
inlawrev-2355	324	84	decedent	decedent	NOUN
inlawrev-2355	324	85	died	die	VERB
inlawrev-2355	324	86	a	a	DET
inlawrev-2355	324	87	resident.^^	resident.^^	NOUN
inlawrev-2355	324	88	consent	consent	NOUN
inlawrev-2355	324	89	will	will	AUX
inlawrev-2355	324	90	be	be	AUX
inlawrev-2355	324	91	given	give	VERB
inlawrev-2355	324	92	only	only	ADV
inlawrev-2355	324	93	to	to	ADP
inlawrev-2355	324	94	the	the	DET
inlawrev-2355	324	95	extent	extent	NOUN
inlawrev-2355	324	96	that	that	SCONJ
inlawrev-2355	324	97	the	the	DET
inlawrev-2355	324	98	transfer	transfer	NOUN
inlawrev-2355	324	99	will	will	AUX
inlawrev-2355	324	100	not	not	PART
inlawrev-2355	324	101	jeopardize	jeopardize	VERB
inlawrev-2355	324	102	the	the	DET
inlawrev-2355	324	103	collection	collection	NOUN
inlawrev-2355	324	104	of	of	ADP
inlawrev-2355	324	105	the	the	DET
inlawrev-2355	324	106	inheritance	inheritance	NOUN
inlawrev-2355	324	107	tax/	tax/	NOUN
inlawrev-2355	324	108	°	°	NOUN
inlawrev-2355	324	109	in	in	ADP
inlawrev-2355	324	110	addition	addition	NOUN
inlawrev-2355	324	111	,	,	PUNCT
inlawrev-2355	324	112	any	any	DET
inlawrev-2355	324	113	person	person	NOUN
inlawrev-2355	324	114	who	who	PRON
inlawrev-2355	324	115	has	have	VERB
inlawrev-2355	324	116	possession	possession	NOUN
inlawrev-2355	324	117	of	of	ADP
inlawrev-2355	324	118	,	,	PUNCT
inlawrev-2355	324	119	or	or	CCONJ
inlawrev-2355	324	120	control	control	VERB
inlawrev-2355	324	121	over	over	ADP
inlawrev-2355	324	122	,	,	PUNCT
inlawrev-2355	324	123	a	a	DET
inlawrev-2355	324	124	resident	resident	ADJ
inlawrev-2355	324	125	decedent	decedent	NOUN
inlawrev-2355	324	126	's	's	PART
inlawrev-2355	324	127	safe	safe	ADJ
inlawrev-2355	324	128	deposit	deposit	NOUN
inlawrev-2355	324	129	box	box	NOUN
inlawrev-2355	324	130	must	must	AUX
inlawrev-2355	324	131	give	give	VERB
inlawrev-2355	324	132	reasonable	reasonable	ADJ
inlawrev-2355	324	133	notice	notice	NOUN
inlawrev-2355	324	134	of	of	ADP
inlawrev-2355	324	135	the	the	DET
inlawrev-2355	324	136	time	time	NOUN
inlawrev-2355	324	137	and	and	CCONJ
inlawrev-2355	324	138	place	place	NOUN
inlawrev-2355	324	139	of	of	ADP
inlawrev-2355	324	140	such	such	ADJ
inlawrev-2355	324	141	opening	opening	NOUN
inlawrev-2355	324	142	to	to	ADP
inlawrev-2355	324	143	the	the	DET
inlawrev-2355	324	144	county	county	NOUN
inlawrev-2355	324	145	assessor	assessor	NOUN
inlawrev-2355	324	146	of	of	ADP
inlawrev-2355	324	147	the	the	DET
inlawrev-2355	324	148	county	county	NOUN
inlawrev-2355	324	149	in	in	ADP
inlawrev-2355	324	150	which	which	PRON
inlawrev-2355	324	151	the	the	DET
inlawrev-2355	324	152	'	'	PUNCT
inlawrev-2355	324	153	*	*	NOUN
inlawrev-2355	324	154	i	i	PROPN
inlawrev-2355	324	155	d.	d.	PROPN
inlawrev-2355	324	156	§	§	PROPN
inlawrev-2355	324	157	6	6	NUM
inlawrev-2355	324	158	-	-	SYM
inlawrev-2355	324	159	4.1	4.1	NUM
inlawrev-2355	324	160	-	-	PUNCT
inlawrev-2355	324	161	9	9	NUM
inlawrev-2355	324	162	-	-	SYM
inlawrev-2355	324	163	1	1	NUM
inlawrev-2355	324	164	.	.	PUNCT
inlawrev-2355	324	165	''	''	PUNCT
inlawrev-2355	325	1	i	i	PRON
inlawrev-2355	325	2	d.	d.	PROPN
inlawrev-2355	325	3	§	§	PROPN
inlawrev-2355	325	4	6	6	NUM
inlawrev-2355	325	5	-	-	SYM
inlawrev-2355	325	6	4.1	4.1	NUM
inlawrev-2355	325	7	-	-	PUNCT
inlawrev-2355	325	8	9	9	NUM
inlawrev-2355	325	9	-	-	SYM
inlawrev-2355	325	10	1.5	1.5	NUM
inlawrev-2355	325	11	.	.	PUNCT
inlawrev-2355	326	1	«	«	PUNCT
inlawrev-2355	326	2	«	«	PUNCT
inlawrev-2355	326	3	/d	/d	X
inlawrev-2355	326	4	§	§	PROPN
inlawrev-2355	326	5	6	6	NUM
inlawrev-2355	326	6	-	-	SYM
inlawrev-2355	326	7	4.1	4.1	NUM
inlawrev-2355	326	8	-	-	PUNCT
inlawrev-2355	326	9	10	10	NUM
inlawrev-2355	326	10	-	-	PUNCT
inlawrev-2355	326	11	1	1	NUM
inlawrev-2355	326	12	,	,	PUNCT
inlawrev-2355	326	13	-3	-3	PUNCT
inlawrev-2355	326	14	.	.	PUNCT
inlawrev-2355	326	15	'	'	PUNCT
inlawrev-2355	326	16	ud	ud	INTJ
inlawrev-2355	326	17	.	.	PUNCT
inlawrev-2355	327	1	§	§	PROPN
inlawrev-2355	327	2	6	6	NUM
inlawrev-2355	327	3	-	-	SYM
inlawrev-2355	327	4	4.1	4.1	NUM
inlawrev-2355	327	5	-	-	PUNCT
inlawrev-2355	327	6	10	10	NUM
inlawrev-2355	327	7	-	-	SYM
inlawrev-2355	327	8	1	1	NUM
inlawrev-2355	327	9	.	.	PUNCT
inlawrev-2355	327	10	'	'	NUM
inlawrev-2355	327	11	^id	^id	NUM
inlawrev-2355	327	12	.	.	PUNCT
inlawrev-2355	328	1	§	§	PROPN
inlawrev-2355	328	2	6	6	NUM
inlawrev-2355	328	3	-	-	SYM
inlawrev-2355	328	4	4.1	4.1	NUM
inlawrev-2355	328	5	-	-	PUNCT
inlawrev-2355	328	6	10	10	NUM
inlawrev-2355	328	7	-	-	SYM
inlawrev-2355	328	8	4	4	NUM
inlawrev-2355	328	9	.	.	PUNCT
inlawrev-2355	329	1	a	a	DET
inlawrev-2355	329	2	person	person	NOUN
inlawrev-2355	329	3	may	may	AUX
inlawrev-2355	329	4	obtain	obtain	VERB
inlawrev-2355	329	5	a	a	DET
inlawrev-2355	329	6	redetermination	redetermination	NOUN
inlawrev-2355	329	7	of	of	ADP
inlawrev-2355	329	8	the	the	DET
inlawrev-2355	329	9	inheritance	inheritance	NOUN
inlawrev-2355	329	10	tax	tax	NOUN
inlawrev-2355	329	11	under	under	ADP
inlawrev-2355	329	12	any	any	DET
inlawrev-2355	329	13	one	one	NUM
inlawrev-2355	329	14	or	or	CCONJ
inlawrev-2355	329	15	more	more	ADJ
inlawrev-2355	329	16	of	of	ADP
inlawrev-2355	329	17	the	the	DET
inlawrev-2355	329	18	following	follow	VERB
inlawrev-2355	329	19	statutes	statute	NOUN
inlawrev-2355	329	20	of	of	ADP
inlawrev-2355	329	21	limitations	limitation	NOUN
inlawrev-2355	329	22	:	:	PUNCT
inlawrev-2355	329	23	for	for	ADP
inlawrev-2355	329	24	any	any	DET
inlawrev-2355	329	25	matter	matter	NOUN
inlawrev-2355	329	26	,	,	PUNCT
inlawrev-2355	329	27	within	within	ADP
inlawrev-2355	329	28	90	90	NUM
inlawrev-2355	329	29	days	day	NOUN
inlawrev-2355	329	30	of	of	ADP
inlawrev-2355	329	31	the	the	DET
inlawrev-2355	329	32	date	date	NOUN
inlawrev-2355	329	33	of	of	ADP
inlawrev-2355	329	34	the	the	DET
inlawrev-2355	329	35	original	original	ADJ
inlawrev-2355	329	36	determination	determination	NOUN
inlawrev-2355	329	37	(	(	PUNCT
inlawrev-2355	329	38	for	for	ADP
inlawrev-2355	329	39	both	both	CCONJ
inlawrev-2355	329	40	resident	resident	ADJ
inlawrev-2355	329	41	and	and	CCONJ
inlawrev-2355	329	42	nonresident	nonresident	ADJ
inlawrev-2355	329	43	decedents	decedent	NOUN
inlawrev-2355	329	44	)	)	PUNCT
inlawrev-2355	329	45	;	;	PUNCT
inlawrev-2355	329	46	for	for	ADP
inlawrev-2355	329	47	a	a	DET
inlawrev-2355	329	48	reappraisal	reappraisal	NOUN
inlawrev-2355	329	49	of	of	ADP
inlawrev-2355	329	50	the	the	DET
inlawrev-2355	329	51	decedent	decedent	NOUN
inlawrev-2355	329	52	's	's	PART
inlawrev-2355	329	53	property	property	NOUN
inlawrev-2355	329	54	,	,	PUNCT
inlawrev-2355	329	55	within	within	ADP
inlawrev-2355	329	56	one	one	NUM
inlawrev-2355	329	57	year	year	NOUN
inlawrev-2355	329	58	of	of	ADP
inlawrev-2355	329	59	the	the	DET
inlawrev-2355	329	60	date	date	NOUN
inlawrev-2355	329	61	of	of	ADP
inlawrev-2355	329	62	the	the	DET
inlawrev-2355	329	63	original	original	ADJ
inlawrev-2355	329	64	order	order	NOUN
inlawrev-2355	329	65	,	,	PUNCT
inlawrev-2355	329	66	or	or	CCONJ
inlawrev-2355	329	67	two	two	NUM
inlawrev-2355	329	68	years	year	NOUN
inlawrev-2355	329	69	if	if	SCONJ
inlawrev-2355	329	70	the	the	DET
inlawrev-2355	329	71	original	original	ADJ
inlawrev-2355	329	72	appraisal	appraisal	NOUN
inlawrev-2355	329	73	was	be	AUX
inlawrev-2355	329	74	fraudulently	fraudulently	ADV
inlawrev-2355	329	75	or	or	CCONJ
inlawrev-2355	329	76	erroneously	erroneously	ADV
inlawrev-2355	329	77	made	make	VERB
inlawrev-2355	329	78	(	(	PUNCT
inlawrev-2355	329	79	for	for	ADP
inlawrev-2355	329	80	resident	resident	ADJ
inlawrev-2355	329	81	decedents	decedent	NOUN
inlawrev-2355	329	82	)	)	PUNCT
inlawrev-2355	329	83	;	;	PUNCT
inlawrev-2355	329	84	for	for	ADP
inlawrev-2355	329	85	a	a	DET
inlawrev-2355	329	86	change	change	NOUN
inlawrev-2355	329	87	in	in	ADP
inlawrev-2355	329	88	the	the	DET
inlawrev-2355	329	89	fair	fair	ADJ
inlawrev-2355	329	90	market	market	NOUN
inlawrev-2355	329	91	value	value	NOUN
inlawrev-2355	329	92	of	of	ADP
inlawrev-2355	329	93	the	the	DET
inlawrev-2355	329	94	assets	asset	NOUN
inlawrev-2355	329	95	of	of	ADP
inlawrev-2355	329	96	the	the	DET
inlawrev-2355	329	97	decedent	decedent	NOUN
inlawrev-2355	329	98	's	's	PART
inlawrev-2355	329	99	estate	estate	NOUN
inlawrev-2355	329	100	due	due	ADP
inlawrev-2355	329	101	to	to	ADP
inlawrev-2355	329	102	the	the	DET
inlawrev-2355	329	103	final	final	ADJ
inlawrev-2355	329	104	determination	determination	NOUN
inlawrev-2355	329	105	of	of	ADP
inlawrev-2355	329	106	federal	federal	ADJ
inlawrev-2355	329	107	estate	estate	NOUN
inlawrev-2355	329	108	tax	tax	NOUN
inlawrev-2355	329	109	,	,	PUNCT
inlawrev-2355	329	110	within	within	ADP
inlawrev-2355	329	111	30	30	NUM
inlawrev-2355	329	112	days	day	NOUN
inlawrev-2355	329	113	after	after	SCONJ
inlawrev-2355	329	114	a	a	DET
inlawrev-2355	329	115	copy	copy	NOUN
inlawrev-2355	329	116	of	of	ADP
inlawrev-2355	329	117	such	such	ADJ
inlawrev-2355	329	118	final	final	ADJ
inlawrev-2355	329	119	determination	determination	NOUN
inlawrev-2355	329	120	is	be	AUX
inlawrev-2355	329	121	filed	file	VERB
inlawrev-2355	329	122	with	with	ADP
inlawrev-2355	329	123	the	the	DET
inlawrev-2355	329	124	indiana	indiana	PROPN
inlawrev-2355	329	125	department	department	PROPN
inlawrev-2355	329	126	of	of	ADP
inlawrev-2355	329	127	revenue	revenue	NOUN
inlawrev-2355	329	128	(	(	PUNCT
inlawrev-2355	329	129	for	for	ADP
inlawrev-2355	329	130	both	both	CCONJ
inlawrev-2355	329	131	resident	resident	ADJ
inlawrev-2355	329	132	and	and	CCONJ
inlawrev-2355	329	133	nonresident	nonresident	ADJ
inlawrev-2355	329	134	decedents	decedent	NOUN
inlawrev-2355	329	135	)	)	PUNCT
inlawrev-2355	329	136	.	.	PUNCT
inlawrev-2355	330	1	i	i	PRON
inlawrev-2355	330	2	d.	d.	PROPN
inlawrev-2355	330	3	§	§	PROPN
inlawrev-2355	330	4	§	§	PROPN
inlawrev-2355	330	5	6	6	NUM
inlawrev-2355	330	6	-	-	SYM
inlawrev-2355	330	7	4.1	4.1	NUM
inlawrev-2355	330	8	-	-	PUNCT
inlawrev-2355	330	9	7	7	NUM
inlawrev-2355	330	10	-	-	SYM
inlawrev-2355	330	11	1	1	NUM
inlawrev-2355	330	12	to	to	ADP
inlawrev-2355	330	13	-6	-6	PROPN
inlawrev-2355	330	14	(	(	PUNCT
inlawrev-2355	330	15	1976	1976	NUM
inlawrev-2355	330	16	&	&	CCONJ
inlawrev-2355	330	17	supp	supp	PROPN
inlawrev-2355	330	18	.	.	PUNCT
inlawrev-2355	330	19	1979	1979	NUM
inlawrev-2355	330	20	)	)	PUNCT
inlawrev-2355	330	21	.	.	PUNCT
inlawrev-2355	331	1	''	''	PUNCT
inlawrev-2355	331	2	i	i	PRON
inlawrev-2355	331	3	d.	d.	PROPN
inlawrev-2355	331	4	§	§	PROPN
inlawrev-2355	331	5	6	6	NUM
inlawrev-2355	331	6	-	-	SYM
inlawrev-2355	331	7	4.1	4.1	NUM
inlawrev-2355	331	8	-	-	PUNCT
inlawrev-2355	331	9	8	8	NUM
inlawrev-2355	331	10	-	-	SYM
inlawrev-2355	331	11	4	4	NUM
inlawrev-2355	331	12	(	(	PUNCT
inlawrev-2355	331	13	supp	supp	NOUN
inlawrev-2355	331	14	.	.	PUNCT
inlawrev-2355	331	15	1979	1979	NUM
inlawrev-2355	331	16	)	)	PUNCT
inlawrev-2355	331	17	.	.	PUNCT
inlawrev-2355	332	1	''	''	PUNCT
inlawrev-2355	333	1	i	i	PRON
inlawrev-2355	333	2	d.	d.	PROPN
inlawrev-2355	333	3	1980	1980	NUM
inlawrev-2355	333	4	]	]	PUNCT
inlawrev-2355	333	5	survey	survey	NOUN
inlawrev-2355	333	6	-	-	PUNCT
inlawrev-2355	333	7	foreword	foreword	NOUN
inlawrev-2355	333	8	11	11	NUM
inlawrev-2355	333	9	decedent	decedent	NOUN
inlawrev-2355	333	10	died	die	VERB
inlawrev-2355	333	11	a	a	DET
inlawrev-2355	333	12	resident	resident	NOUN
inlawrev-2355	333	13	,	,	PUNCT
inlawrev-2355	333	14	and	and	CCONJ
inlawrev-2355	333	15	the	the	DET
inlawrev-2355	333	16	assessor	assessor	NOUN
inlawrev-2355	333	17	must	must	AUX
inlawrev-2355	333	18	be	be	AUX
inlawrev-2355	333	19	given	give	VERB
inlawrev-2355	333	20	the	the	DET
inlawrev-2355	333	21	opportunity	opportunity	NOUN
inlawrev-2355	333	22	to	to	PART
inlawrev-2355	333	23	inventory	inventory	VERB
inlawrev-2355	333	24	the	the	DET
inlawrev-2355	333	25	complete	complete	ADJ
inlawrev-2355	333	26	contents	content	NOUN
inlawrev-2355	333	27	of	of	ADP
inlawrev-2355	333	28	the	the	DET
inlawrev-2355	333	29	box.^	box.^	PROPN
inlawrev-2355	333	30	'	'	PART
inlawrev-2355	333	31	a.	a.	NOUN
inlawrev-2355	333	32	statutory	statutory	ADJ
inlawrev-2355	333	33	developments	development	NOUN
inlawrev-2355	333	34	.	.	PUNCT
inlawrev-2355	334	1	—	—	PUNCT
inlawrev-2355	334	2	ma	ma	PROPN
inlawrev-2355	334	3	,	,	PUNCT
inlawrev-2355	334	4	jor	jor	PROPN
inlawrev-2355	334	5	changes	change	NOUN
inlawrev-2355	334	6	were	be	AUX
inlawrev-2355	334	7	made	make	VERB
inlawrev-2355	334	8	this	this	DET
inlawrev-2355	334	9	year	year	NOUN
inlawrev-2355	334	10	in	in	ADP
inlawrev-2355	334	11	the	the	DET
inlawrev-2355	334	12	inheritance	inheritance	NOUN
inlawrev-2355	334	13	tax	tax	NOUN
inlawrev-2355	334	14	code	code	NOUN
inlawrev-2355	334	15	.	.	PUNCT
inlawrev-2355	335	1	all	all	DET
inlawrev-2355	335	2	transfers	transfer	NOUN
inlawrev-2355	335	3	to	to	ADP
inlawrev-2355	335	4	a	a	DET
inlawrev-2355	335	5	surviving	surviving	NOUN
inlawrev-2355	335	6	spouse	spouse	NOUN
inlawrev-2355	335	7	are	be	AUX
inlawrev-2355	335	8	now	now	ADV
inlawrev-2355	335	9	exempt	exempt	ADJ
inlawrev-2355	335	10	from	from	ADP
inlawrev-2355	335	11	the	the	DET
inlawrev-2355	335	12	indiana	indiana	PROPN
inlawrev-2355	335	13	inheritance	inheritance	NOUN
inlawrev-2355	335	14	tax/^	tax/^	NOUN
inlawrev-2355	335	15	but	but	CCONJ
inlawrev-2355	335	16	not	not	PART
inlawrev-2355	335	17	the	the	DET
inlawrev-2355	335	18	indiana	indiana	PROPN
inlawrev-2355	335	19	estate	estate	PROPN
inlawrev-2355	335	20	(	(	PUNCT
inlawrev-2355	335	21	pick	pick	VERB
inlawrev-2355	335	22	-	-	PUNCT
inlawrev-2355	335	23	up	up	ADP
inlawrev-2355	335	24	)	)	PUNCT
inlawrev-2355	335	25	tax	tax	NOUN
inlawrev-2355	335	26	.	.	PUNCT
inlawrev-2355	336	1	the	the	DET
inlawrev-2355	336	2	indiana	indiana	PROPN
inlawrev-2355	336	3	estate	estate	PROPN
inlawrev-2355	336	4	tax	tax	NOUN
inlawrev-2355	336	5	is	be	AUX
inlawrev-2355	336	6	not	not	PART
inlawrev-2355	336	7	a	a	DET
inlawrev-2355	336	8	tax	tax	NOUN
inlawrev-2355	336	9	on	on	ADP
inlawrev-2355	336	10	property	property	NOUN
inlawrev-2355	336	11	or	or	CCONJ
inlawrev-2355	336	12	on	on	ADP
inlawrev-2355	336	13	the	the	DET
inlawrev-2355	336	14	right	right	NOUN
inlawrev-2355	336	15	to	to	PART
inlawrev-2355	336	16	transfer	transfer	VERB
inlawrev-2355	336	17	property	property	NOUN
inlawrev-2355	336	18	,	,	PUNCT
inlawrev-2355	336	19	but	but	CCONJ
inlawrev-2355	336	20	merely	merely	ADV
inlawrev-2355	336	21	a	a	DET
inlawrev-2355	336	22	device	device	NOUN
inlawrev-2355	336	23	by	by	ADP
inlawrev-2355	336	24	virtue	virtue	NOUN
inlawrev-2355	336	25	of	of	ADP
inlawrev-2355	336	26	provisions	provision	NOUN
inlawrev-2355	336	27	found	find	VERB
inlawrev-2355	336	28	in	in	ADP
inlawrev-2355	336	29	the	the	DET
inlawrev-2355	336	30	internal	internal	ADJ
inlawrev-2355	336	31	revenue	revenue	NOUN
inlawrev-2355	336	32	code^^	code^^	NOUN
inlawrev-2355	336	33	and	and	CCONJ
inlawrev-2355	336	34	the	the	DET
inlawrev-2355	336	35	indiana	indiana	NOUN
inlawrev-2355	336	36	code^	code^	NOUN
inlawrev-2355	336	37	"	"	PUNCT
inlawrev-2355	336	38	*	*	PUNCT
inlawrev-2355	336	39	whereby	whereby	SCONJ
inlawrev-2355	336	40	death	death	NOUN
inlawrev-2355	336	41	taxes	taxis	NOUN
inlawrev-2355	336	42	bound	bind	VERB
inlawrev-2355	336	43	for	for	ADP
inlawrev-2355	336	44	the	the	DET
inlawrev-2355	336	45	united	united	PROPN
inlawrev-2355	336	46	states	states	PROPN
inlawrev-2355	336	47	treasury	treasury	PROPN
inlawrev-2355	336	48	are	be	AUX
inlawrev-2355	336	49	detoured	detour	VERB
inlawrev-2355	336	50	to	to	ADP
inlawrev-2355	336	51	the	the	DET
inlawrev-2355	336	52	indiana	indiana	PROPN
inlawrev-2355	336	53	treasury	treasury	PROPN
inlawrev-2355	336	54	.	.	PUNCT
inlawrev-2355	337	1	for	for	ADP
inlawrev-2355	337	2	an	an	DET
inlawrev-2355	337	3	estate	estate	NOUN
inlawrev-2355	337	4	in	in	ADP
inlawrev-2355	337	5	which	which	PRON
inlawrev-2355	337	6	property	property	NOUN
inlawrev-2355	337	7	is	be	AUX
inlawrev-2355	337	8	located	locate	VERB
inlawrev-2355	337	9	entirely	entirely	ADV
inlawrev-2355	337	10	within	within	ADP
inlawrev-2355	337	11	indiana	indiana	PROPN
inlawrev-2355	337	12	,	,	PUNCT
inlawrev-2355	337	13	the	the	DET
inlawrev-2355	337	14	death	death	NOUN
inlawrev-2355	337	15	taxes	taxis	NOUN
inlawrev-2355	337	16	will	will	AUX
inlawrev-2355	337	17	not	not	PART
inlawrev-2355	337	18	exceed	exceed	VERB
inlawrev-2355	337	19	the	the	DET
inlawrev-2355	337	20	total	total	NOUN
inlawrev-2355	337	21	determined	determine	VERB
inlawrev-2355	337	22	under	under	ADP
inlawrev-2355	337	23	the	the	DET
inlawrev-2355	337	24	internal	internal	ADJ
inlawrev-2355	337	25	revenue	revenue	NOUN
inlawrev-2355	337	26	code	code	NOUN
inlawrev-2355	337	27	,	,	PUNCT
inlawrev-2355	337	28	but	but	CCONJ
inlawrev-2355	337	29	if	if	SCONJ
inlawrev-2355	337	30	the	the	DET
inlawrev-2355	337	31	decedent	decedent	NOUN
inlawrev-2355	337	32	dies	die	VERB
inlawrev-2355	337	33	with	with	ADP
inlawrev-2355	337	34	property	property	NOUN
inlawrev-2355	337	35	in	in	ADP
inlawrev-2355	337	36	more	more	ADJ
inlawrev-2355	337	37	than	than	ADP
inlawrev-2355	337	38	one	one	NUM
inlawrev-2355	337	39	state	state	NOUN
inlawrev-2355	337	40	,	,	PUNCT
inlawrev-2355	337	41	the	the	DET
inlawrev-2355	337	42	total	total	ADJ
inlawrev-2355	337	43	state	state	NOUN
inlawrev-2355	337	44	death	death	NOUN
inlawrev-2355	337	45	taxes	taxis	NOUN
inlawrev-2355	337	46	could	could	AUX
inlawrev-2355	337	47	exceed	exceed	VERB
inlawrev-2355	337	48	the	the	DET
inlawrev-2355	337	49	maximum	maximum	ADJ
inlawrev-2355	337	50	credit	credit	NOUN
inlawrev-2355	337	51	allowable	allowable	ADJ
inlawrev-2355	337	52	under	under	ADP
inlawrev-2355	337	53	the	the	DET
inlawrev-2355	337	54	internal	internal	ADJ
inlawrev-2355	337	55	revenue	revenue	NOUN
inlawrev-2355	337	56	code.^^	code.^^	NOUN
inlawrev-2355	337	57	consent	consent	NOUN
inlawrev-2355	337	58	-	-	PUNCT
inlawrev-2355	337	59	to	to	ADP
inlawrev-2355	337	60	-	-	PUNCT
inlawrev-2355	337	61	transfer	transfer	NOUN
inlawrev-2355	337	62	provisions	provision	NOUN
inlawrev-2355	337	63	of	of	ADP
inlawrev-2355	337	64	the	the	DET
inlawrev-2355	337	65	law	law	NOUN
inlawrev-2355	337	66	were	be	AUX
inlawrev-2355	337	67	not	not	PART
inlawrev-2355	337	68	amended	amend	VERB
inlawrev-2355	337	69	concerning	concern	VERB
inlawrev-2355	337	70	a	a	DET
inlawrev-2355	337	71	transfer	transfer	NOUN
inlawrev-2355	337	72	to	to	ADP
inlawrev-2355	337	73	a	a	DET
inlawrev-2355	337	74	spouse	spouse	NOUN
inlawrev-2355	337	75	.	.	PUNCT
inlawrev-2355	338	1	however	however	ADV
inlawrev-2355	338	2	,	,	PUNCT
inlawrev-2355	338	3	because	because	SCONJ
inlawrev-2355	338	4	a	a	DET
inlawrev-2355	338	5	spouse	spouse	NOUN
inlawrev-2355	338	6	could	could	AUX
inlawrev-2355	338	7	not	not	PART
inlawrev-2355	338	8	be	be	AUX
inlawrev-2355	338	9	liable	liable	ADJ
inlawrev-2355	338	10	for	for	ADP
inlawrev-2355	338	11	the	the	DET
inlawrev-2355	338	12	payment	payment	NOUN
inlawrev-2355	338	13	of	of	ADP
inlawrev-2355	338	14	inheritance	inheritance	NOUN
inlawrev-2355	338	15	tax	tax	NOUN
inlawrev-2355	338	16	in	in	ADP
inlawrev-2355	338	17	any	any	DET
inlawrev-2355	338	18	event	event	NOUN
inlawrev-2355	338	19	,	,	PUNCT
inlawrev-2355	338	20	it	it	PRON
inlawrev-2355	338	21	will	will	AUX
inlawrev-2355	338	22	be	be	AUX
inlawrev-2355	338	23	the	the	DET
inlawrev-2355	338	24	policy	policy	NOUN
inlawrev-2355	338	25	of	of	ADP
inlawrev-2355	338	26	the	the	DET
inlawrev-2355	338	27	department	department	NOUN
inlawrev-2355	338	28	that	that	PRON
inlawrev-2355	338	29	only	only	ADV
inlawrev-2355	338	30	the	the	DET
inlawrev-2355	338	31	proportionate	proportionate	ADJ
inlawrev-2355	338	32	share	share	NOUN
inlawrev-2355	338	33	passing	pass	VERB
inlawrev-2355	338	34	to	to	ADP
inlawrev-2355	338	35	a	a	DET
inlawrev-2355	338	36	surviving	surviving	NOUN
inlawrev-2355	338	37	spouse	spouse	NOUN
inlawrev-2355	338	38	may	may	AUX
inlawrev-2355	338	39	be	be	AUX
inlawrev-2355	338	40	transferred	transfer	VERB
inlawrev-2355	338	41	at	at	ADP
inlawrev-2355	338	42	the	the	DET
inlawrev-2355	338	43	same	same	ADJ
inlawrev-2355	338	44	time	time	NOUN
inlawrev-2355	338	45	an	an	DET
inlawrev-2355	338	46	application	application	NOUN
inlawrev-2355	338	47	for	for	ADP
inlawrev-2355	338	48	consent	consent	NOUN
inlawrev-2355	338	49	to	to	PART
inlawrev-2355	338	50	transfer	transfer	NOUN
inlawrev-2355	338	51	is	be	AUX
inlawrev-2355	338	52	made	make	VERB
inlawrev-2355	338	53	on	on	ADP
inlawrev-2355	338	54	accounts	account	NOUN
inlawrev-2355	338	55	that	that	PRON
inlawrev-2355	338	56	are	be	AUX
inlawrev-2355	338	57	held	hold	VERB
inlawrev-2355	338	58	jointly	jointly	ADV
inlawrev-2355	338	59	with	with	ADP
inlawrev-2355	338	60	rights	right	NOUN
inlawrev-2355	338	61	of	of	ADP
inlawrev-2355	338	62	survivorship	survivorship	NOUN
inlawrev-2355	338	63	.	.	PUNCT
inlawrev-2355	339	1	in	in	ADP
inlawrev-2355	339	2	other	other	ADJ
inlawrev-2355	339	3	words	word	NOUN
inlawrev-2355	339	4	,	,	PUNCT
inlawrev-2355	339	5	if	if	SCONJ
inlawrev-2355	339	6	the	the	DET
inlawrev-2355	339	7	account	account	NOUN
inlawrev-2355	339	8	is	be	AUX
inlawrev-2355	339	9	held	hold	VERB
inlawrev-2355	339	10	jointly	jointly	ADV
inlawrev-2355	339	11	between	between	ADP
inlawrev-2355	339	12	a	a	DET
inlawrev-2355	339	13	husband	husband	NOUN
inlawrev-2355	339	14	and	and	CCONJ
inlawrev-2355	339	15	wife	wife	NOUN
inlawrev-2355	339	16	and	and	CCONJ
inlawrev-2355	339	17	a	a	DET
inlawrev-2355	339	18	third	third	ADJ
inlawrev-2355	339	19	party	party	NOUN
inlawrev-2355	339	20	,	,	PUNCT
inlawrev-2355	339	21	only	only	ADV
inlawrev-2355	339	22	onehalf	onehalf	NOUN
inlawrev-2355	339	23	of	of	ADP
inlawrev-2355	339	24	the	the	DET
inlawrev-2355	339	25	account	account	NOUN
inlawrev-2355	339	26	could	could	AUX
inlawrev-2355	339	27	be	be	AUX
inlawrev-2355	339	28	transferred	transfer	VERB
inlawrev-2355	339	29	at	at	ADP
inlawrev-2355	339	30	the	the	DET
inlawrev-2355	339	31	time	time	NOUN
inlawrev-2355	339	32	the	the	DET
inlawrev-2355	339	33	application	application	NOUN
inlawrev-2355	339	34	for	for	ADP
inlawrev-2355	339	35	consent	consent	NOUN
inlawrev-2355	339	36	to	to	PART
inlawrev-2355	339	37	transfer	transfer	NOUN
inlawrev-2355	339	38	is	be	AUX
inlawrev-2355	339	39	made	make	VERB
inlawrev-2355	339	40	.	.	PUNCT
inlawrev-2355	340	1	also	also	ADV
inlawrev-2355	340	2	,	,	PUNCT
inlawrev-2355	340	3	because	because	SCONJ
inlawrev-2355	340	4	property	property	NOUN
inlawrev-2355	340	5	in	in	ADP
inlawrev-2355	340	6	the	the	DET
inlawrev-2355	340	7	decedent	decedent	NOUN
inlawrev-2355	340	8	's	's	PART
inlawrev-2355	340	9	safe	safe	ADJ
inlawrev-2355	340	10	deposit	deposit	NOUN
inlawrev-2355	340	11	box	box	NOUN
inlawrev-2355	340	12	could	could	AUX
inlawrev-2355	340	13	pass	pass	VERB
inlawrev-2355	340	14	to	to	ADP
inlawrev-2355	340	15	someone	someone	PRON
inlawrev-2355	340	16	other	other	ADJ
inlawrev-2355	340	17	than	than	ADP
inlawrev-2355	340	18	the	the	DET
inlawrev-2355	340	19	surviving	surviving	NOUN
inlawrev-2355	340	20	spouse	spouse	NOUN
inlawrev-2355	340	21	,	,	PUNCT
inlawrev-2355	340	22	the	the	DET
inlawrev-2355	340	23	notice	notice	NOUN
inlawrev-2355	340	24	requirement	requirement	NOUN
inlawrev-2355	340	25	and	and	CCONJ
inlawrev-2355	340	26	the	the	DET
inlawrev-2355	340	27	opportunity	opportunity	NOUN
inlawrev-2355	340	28	to	to	PART
inlawrev-2355	340	29	inventory	inventory	VERB
inlawrev-2355	340	30	a	a	DET
inlawrev-2355	340	31	decedent	decedent	NOUN
inlawrev-2355	340	32	's	's	PART
inlawrev-2355	340	33	safe	safe	ADJ
inlawrev-2355	340	34	deposit	deposit	NOUN
inlawrev-2355	340	35	box	box	NOUN
inlawrev-2355	340	36	have	have	AUX
inlawrev-2355	340	37	not	not	PART
inlawrev-2355	340	38	been	be	AUX
inlawrev-2355	340	39	changed.^^	changed.^^	NOUN
inlawrev-2355	341	1	a	a	DET
inlawrev-2355	341	2	minor	minor	ADJ
inlawrev-2355	341	3	child	child	NOUN
inlawrev-2355	341	4	's	's	PART
inlawrev-2355	341	5	personal	personal	ADJ
inlawrev-2355	341	6	exemption	exemption	NOUN
inlawrev-2355	341	7	was	be	AUX
inlawrev-2355	341	8	increased	increase	VERB
inlawrev-2355	341	9	from	from	ADP
inlawrev-2355	341	10	$	$	SYM
inlawrev-2355	341	11	5,000	5,000	NUM
inlawrev-2355	341	12	to	to	PART
inlawrev-2355	341	13	$	$	SYM
inlawrev-2355	341	14	10,000	10,000	NUM
inlawrev-2355	341	15	,	,	PUNCT
inlawrev-2355	341	16	and	and	CCONJ
inlawrev-2355	341	17	the	the	DET
inlawrev-2355	341	18	definition	definition	NOUN
inlawrev-2355	341	19	of	of	ADP
inlawrev-2355	341	20	a	a	DET
inlawrev-2355	341	21	minor	minor	ADJ
inlawrev-2355	341	22	child	child	NOUN
inlawrev-2355	341	23	was	be	AUX
inlawrev-2355	341	24	changed	change	VERB
inlawrev-2355	341	25	from	from	ADP
inlawrev-2355	341	26	one	one	NUM
inlawrev-2355	341	27	under	under	ADP
inlawrev-2355	341	28	the	the	DET
inlawrev-2355	341	29	age	age	NOUN
inlawrev-2355	341	30	of	of	ADP
inlawrev-2355	341	31	eighteen	eighteen	NUM
inlawrev-2355	341	32	to	to	ADP
inlawrev-2355	341	33	one	one	NUM
inlawrev-2355	341	34	under	under	ADP
inlawrev-2355	341	35	the	the	DET
inlawrev-2355	341	36	age	age	NOUN
inlawrev-2355	341	37	of	of	ADP
inlawrev-2355	341	38	twenty	twenty	NUM
inlawrev-2355	341	39	-	-	PUNCT
inlawrev-2355	341	40	one	one	NUM
inlawrev-2355	341	41	at	at	ADP
inlawrev-2355	341	42	the	the	DET
inlawrev-2355	341	43	time	time	NOUN
inlawrev-2355	341	44	of	of	ADP
inlawrev-2355	341	45	the	the	DET
inlawrev-2355	341	46	decedent	decedent	NOUN
inlawrev-2355	341	47	's	's	PART
inlawrev-2355	341	48	death	death	NOUN
inlawrev-2355	341	49	.	.	PUNCT
inlawrev-2355	341	50	"	"	PUNCT
inlawrev-2355	342	1	the	the	DET
inlawrev-2355	342	2	personal	personal	ADJ
inlawrev-2355	342	3	exemption	exemption	NOUN
inlawrev-2355	342	4	for	for	ADP
inlawrev-2355	342	5	all	all	DET
inlawrev-2355	342	6	other	other	ADJ
inlawrev-2355	342	7	class	class	NOUN
inlawrev-2355	342	8	a	a	DET
inlawrev-2355	342	9	beneficiaries	beneficiary	NOUN
inlawrev-2355	342	10	remains	remain	VERB
inlawrev-2355	342	11	at	at	ADP
inlawrev-2355	342	12	$	$	SYM
inlawrev-2355	342	13	2,000.^^	2,000.^^	NUM
inlawrev-2355	342	14	an	an	DET
inlawrev-2355	342	15	orphan	orphan	NOUN
inlawrev-2355	342	16	's	's	PART
inlawrev-2355	342	17	exemption	exemption	NOUN
inlawrev-2355	342	18	,	,	PUNCT
inlawrev-2355	342	19	similar	similar	ADJ
inlawrev-2355	342	20	to	to	ADP
inlawrev-2355	342	21	that	that	PRON
inlawrev-2355	342	22	provided	provide	VERB
inlawrev-2355	342	23	by	by	ADP
inlawrev-2355	342	24	section	section	NOUN
inlawrev-2355	342	25	2057	2057	NUM
inlawrev-2355	342	26	of	of	ADP
inlawrev-2355	342	27	the	the	DET
inlawrev-2355	342	28	internal	internal	ADJ
inlawrev-2355	342	29	revenue	revenue	NOUN
inlawrev-2355	342	30	code	code	NOUN
inlawrev-2355	342	31	,	,	PUNCT
inlawrev-2355	342	32	is	be	AUX
inlawrev-2355	342	33	provided	provide	VERB
inlawrev-2355	342	34	to	to	ADP
inlawrev-2355	342	35	a	a	DET
inlawrev-2355	342	36	child	child	NOUN
inlawrev-2355	342	37	of	of	ADP
inlawrev-2355	342	38	the	the	DET
inlawrev-2355	342	39	decedent	decedent	NOUN
inlawrev-2355	342	40	who	who	PRON
inlawrev-2355	342	41	is	be	AUX
inlawrev-2355	342	42	less	less	ADJ
inlawrev-2355	342	43	than	than	ADP
inlawrev-2355	342	44	twenty	twenty	NUM
inlawrev-2355	342	45	-	-	PUNCT
inlawrev-2355	342	46	years	year	NOUN
inlawrev-2355	342	47	old	old	ADJ
inlawrev-2355	342	48	on	on	ADP
inlawrev-2355	342	49	the	the	DET
inlawrev-2355	342	50	date	date	NOUN
inlawrev-2355	342	51	of	of	ADP
inlawrev-2355	342	52	death	death	NOUN
inlawrev-2355	342	53	and	and	CCONJ
inlawrev-2355	342	54	who	who	PRON
inlawrev-2355	342	55	has	have	VERB
inlawrev-2355	342	56	"	"	PUNCT
inlawrev-2355	342	57	m	m	PROPN
inlawrev-2355	342	58	§	§	PROPN
inlawrev-2355	342	59	6	6	NUM
inlawrev-2355	342	60	-	-	SYM
inlawrev-2355	342	61	4.1	4.1	NUM
inlawrev-2355	342	62	-	-	PUNCT
inlawrev-2355	342	63	8	8	NUM
inlawrev-2355	342	64	-	-	SYM
inlawrev-2355	342	65	5	5	NUM
inlawrev-2355	342	66	(	(	PUNCT
inlawrev-2355	342	67	1976	1976	NUM
inlawrev-2355	342	68	&	&	CCONJ
inlawrev-2355	342	69	supp	supp	PROPN
inlawrev-2355	342	70	.	.	PUNCT
inlawrev-2355	342	71	1979	1979	NUM
inlawrev-2355	342	72	)	)	PUNCT
inlawrev-2355	342	73	.	.	PUNCT
inlawrev-2355	343	1	''	''	PUNCT
inlawrev-2355	343	2	i	i	PRON
inlawrev-2355	343	3	d.	d.	PROPN
inlawrev-2355	343	4	§	§	PROPN
inlawrev-2355	343	5	6	6	NUM
inlawrev-2355	343	6	-	-	SYM
inlawrev-2355	343	7	4.1	4.1	NUM
inlawrev-2355	343	8	-	-	PUNCT
inlawrev-2355	343	9	3	3	NUM
inlawrev-2355	343	10	-	-	SYM
inlawrev-2355	343	11	7	7	NUM
inlawrev-2355	343	12	(	(	PUNCT
inlawrev-2355	343	13	supp	supp	NOUN
inlawrev-2355	343	14	.	.	PUNCT
inlawrev-2355	343	15	1979	1979	NUM
inlawrev-2355	343	16	)	)	PUNCT
inlawrev-2355	343	17	.	.	PUNCT
inlawrev-2355	344	1	"	"	PUNCT
inlawrev-2355	344	2	i.r.c	i.r.c	NOUN
inlawrev-2355	344	3	.	.	PUNCT
inlawrev-2355	345	1	§	§	PROPN
inlawrev-2355	345	2	2011	2011	NUM
inlawrev-2355	345	3	.	.	PUNCT
inlawrev-2355	346	1	^"ind	^"ind	ADJ
inlawrev-2355	346	2	.	.	PUNCT
inlawrev-2355	347	1	code	code	PROPN
inlawrev-2355	347	2	§	§	PROPN
inlawrev-2355	347	3	6	6	NUM
inlawrev-2355	347	4	-	-	SYM
inlawrev-2355	347	5	4.1	4.1	NUM
inlawrev-2355	347	6	-	-	PUNCT
inlawrev-2355	347	7	11	11	NUM
inlawrev-2355	347	8	-	-	SYM
inlawrev-2355	347	9	1	1	NUM
inlawrev-2355	347	10	(	(	PUNCT
inlawrev-2355	347	11	1976	1976	NUM
inlawrev-2355	347	12	)	)	PUNCT
inlawrev-2355	347	13	.	.	PUNCT
inlawrev-2355	348	1	''	''	PUNCT
inlawrev-2355	348	2	state	state	PROPN
inlawrev-2355	348	3	v.	v.	ADP
inlawrev-2355	348	4	purdue	purdue	PROPN
inlawrev-2355	348	5	nat'l	nat'l	PROPN
inlawrev-2355	348	6	bank	bank	NOUN
inlawrev-2355	348	7	,	,	PUNCT
inlawrev-2355	348	8	355	355	NUM
inlawrev-2355	348	9	n.e.2d	n.e.2d	NOUN
inlawrev-2355	348	10	414	414	NUM
inlawrev-2355	348	11	(	(	PUNCT
inlawrev-2355	348	12	ind	ind	NOUN
inlawrev-2355	348	13	.	.	PUNCT
inlawrev-2355	349	1	ct	ct	PROPN
inlawrev-2355	349	2	.	.	PUNCT
inlawrev-2355	350	1	app	app	PROPN
inlawrev-2355	350	2	.	.	PROPN
inlawrev-2355	350	3	1976	1976	NUM
inlawrev-2355	350	4	)	)	PUNCT
inlawrev-2355	351	1	(	(	PUNCT
inlawrev-2355	351	2	construing	construe	VERB
inlawrev-2355	351	3	ind	ind	NOUN
inlawrev-2355	351	4	.	.	PUNCT
inlawrev-2355	352	1	code	code	PROPN
inlawrev-2355	352	2	§	§	PROPN
inlawrev-2355	352	3	6	6	NUM
inlawrev-2355	352	4	-	-	SYM
inlawrev-2355	352	5	4	4	NUM
inlawrev-2355	352	6	-	-	PUNCT
inlawrev-2355	352	7	1	1	NUM
inlawrev-2355	352	8	-	-	SYM
inlawrev-2355	352	9	37	37	NUM
inlawrev-2355	352	10	(	(	PUNCT
inlawrev-2355	352	11	1971	1971	NUM
inlawrev-2355	352	12	)	)	PUNCT
inlawrev-2355	352	13	(	(	PUNCT
inlawrev-2355	352	14	repealed	repeal	VERB
inlawrev-2355	352	15	1976	1976	NUM
inlawrev-2355	352	16	)	)	PUNCT
inlawrev-2355	352	17	(	(	PUNCT
inlawrev-2355	352	18	current	current	ADJ
inlawrev-2355	352	19	version	version	NOUN
inlawrev-2355	352	20	at	at	ADP
inlawrev-2355	352	21	i	i	PROPN
inlawrev-2355	352	22	d.	d.	PROPN
inlawrev-2355	352	23	§	§	PROPN
inlawrev-2355	352	24	6	6	NUM
inlawrev-2355	352	25	-	-	SYM
inlawrev-2355	352	26	4.1	4.1	NUM
inlawrev-2355	352	27	-	-	PUNCT
inlawrev-2355	352	28	11	11	NUM
inlawrev-2355	352	29	-	-	SYM
inlawrev-2355	352	30	2	2	NUM
inlawrev-2355	352	31	(	(	PUNCT
inlawrev-2355	352	32	1976	1976	NUM
inlawrev-2355	352	33	&	&	CCONJ
inlawrev-2355	352	34	supp	supp	PROPN
inlawrev-2355	352	35	.	.	PUNCT
inlawrev-2355	352	36	1979	1979	NUM
inlawrev-2355	352	37	)	)	PUNCT
inlawrev-2355	352	38	)	)	PUNCT
inlawrev-2355	352	39	)	)	PUNCT
inlawrev-2355	352	40	.	.	PUNCT
inlawrev-2355	352	41	''	''	PUNCT
inlawrev-2355	353	1	^see	^see	PRON
inlawrev-2355	353	2	note	note	VERB
inlawrev-2355	353	3	71	71	NUM
inlawrev-2355	353	4	supra	supra	NOUN
inlawrev-2355	353	5	and	and	CCONJ
inlawrev-2355	353	6	accompanying	accompany	VERB
inlawrev-2355	353	7	text	text	NOUN
inlawrev-2355	353	8	.	.	PUNCT
inlawrev-2355	354	1	'	'	PUNCT
inlawrev-2355	354	2	ind	ind	NOUN
inlawrev-2355	354	3	.	.	PUNCT
inlawrev-2355	355	1	code	code	PROPN
inlawrev-2355	355	2	§	§	PROPN
inlawrev-2355	355	3	6	6	NUM
inlawrev-2355	355	4	-	-	SYM
inlawrev-2355	355	5	4.1	4.1	NUM
inlawrev-2355	355	6	-	-	PUNCT
inlawrev-2355	355	7	3	3	NUM
inlawrev-2355	355	8	-	-	SYM
inlawrev-2355	355	9	9	9	NUM
inlawrev-2355	355	10	(	(	PUNCT
inlawrev-2355	355	11	supp	supp	NOUN
inlawrev-2355	355	12	.	.	PUNCT
inlawrev-2355	355	13	1979	1979	NUM
inlawrev-2355	355	14	)	)	PUNCT
inlawrev-2355	355	15	.	.	PUNCT
inlawrev-2355	356	1	''	''	PUNCT
inlawrev-2355	356	2	i	i	PRON
inlawrev-2355	356	3	d.	d.	PROPN
inlawrev-2355	356	4	§	§	PROPN
inlawrev-2355	356	5	6	6	NUM
inlawrev-2355	356	6	-	-	SYM
inlawrev-2355	356	7	4.1	4.1	NUM
inlawrev-2355	356	8	-	-	PUNCT
inlawrev-2355	356	9	3	3	NUM
inlawrev-2355	356	10	-	-	SYM
inlawrev-2355	356	11	10	10	NUM
inlawrev-2355	356	12	(	(	PUNCT
inlawrev-2355	356	13	1976	1976	NUM
inlawrev-2355	356	14	&	&	CCONJ
inlawrev-2355	356	15	supp	supp	PROPN
inlawrev-2355	356	16	.	.	PUNCT
inlawrev-2355	357	1	1979	1979	NUM
inlawrev-2355	357	2	)	)	PUNCT
inlawrev-2355	357	3	.	.	PUNCT
inlawrev-2355	358	1	12	12	NUM
inlawrev-2355	358	2	indiana	indiana	PROPN
inlawrev-2355	358	3	lawreview	lawreview	PROPN
inlawrev-2355	359	1	[	[	X
inlawrev-2355	359	2	vol	vol	NOUN
inlawrev-2355	359	3	.	.	PUNCT
inlawrev-2355	360	1	13:1	13:1	NUM
inlawrev-2355	360	2	no	no	DET
inlawrev-2355	360	3	known	know	VERB
inlawrev-2355	360	4	parent	parent	NOUN
inlawrev-2355	360	5	,	,	PUNCT
inlawrev-2355	360	6	provided	provide	VERB
inlawrev-2355	360	7	that	that	SCONJ
inlawrev-2355	360	8	the	the	DET
inlawrev-2355	360	9	decedent	decedent	NOUN
inlawrev-2355	360	10	does	do	AUX
inlawrev-2355	360	11	not	not	PART
inlawrev-2355	360	12	leave	leave	VERB
inlawrev-2355	360	13	a	a	DET
inlawrev-2355	360	14	surviving	surviving	NOUN
inlawrev-2355	360	15	spouse.^^	spouse.^^	NOUN
inlawrev-2355	360	16	the	the	DET
inlawrev-2355	360	17	major	major	ADJ
inlawrev-2355	360	18	differences	difference	NOUN
inlawrev-2355	360	19	between	between	ADP
inlawrev-2355	360	20	the	the	DET
inlawrev-2355	360	21	indiana	indiana	PROPN
inlawrev-2355	360	22	provision	provision	NOUN
inlawrev-2355	360	23	and	and	CCONJ
inlawrev-2355	360	24	section	section	NOUN
inlawrev-2355	360	25	2057	2057	NUM
inlawrev-2355	360	26	of	of	ADP
inlawrev-2355	360	27	the	the	DET
inlawrev-2355	360	28	internal	internal	ADJ
inlawrev-2355	360	29	revenue	revenue	NOUN
inlawrev-2355	360	30	code	code	NOUN
inlawrev-2355	360	31	are	be	AUX
inlawrev-2355	360	32	:	:	PUNCT
inlawrev-2355	360	33	(	(	PUNCT
inlawrev-2355	360	34	1	1	X
inlawrev-2355	360	35	)	)	PUNCT
inlawrev-2355	360	36	the	the	DET
inlawrev-2355	360	37	limitation	limitation	NOUN
inlawrev-2355	360	38	in	in	ADP
inlawrev-2355	360	39	the	the	DET
inlawrev-2355	360	40	case	case	NOUN
inlawrev-2355	360	41	of	of	ADP
inlawrev-2355	360	42	a	a	DET
inlawrev-2355	360	43	life	life	NOUN
inlawrev-2355	360	44	estate	estate	NOUN
inlawrev-2355	360	45	or	or	CCONJ
inlawrev-2355	360	46	other	other	ADJ
inlawrev-2355	360	47	terminable	terminable	ADJ
inlawrev-2355	360	48	interest	interest	NOUN
inlawrev-2355	360	49	for	for	ADP
inlawrev-2355	360	50	federal	federal	ADJ
inlawrev-2355	360	51	estate	estate	NOUN
inlawrev-2355	360	52	tax	tax	NOUN
inlawrev-2355	360	53	purposes	purpose	NOUN
inlawrev-2355	360	54	,	,	PUNCT
inlawrev-2355	360	55	and	and	CCONJ
inlawrev-2355	360	56	(	(	PUNCT
inlawrev-2355	360	57	2	2	X
inlawrev-2355	360	58	)	)	PUNCT
inlawrev-2355	360	59	the	the	DET
inlawrev-2355	360	60	maximum	maximum	ADJ
inlawrev-2355	360	61	age	age	NOUN
inlawrev-2355	360	62	(	(	PUNCT
inlawrev-2355	360	63	twenty	twenty	NUM
inlawrev-2355	360	64	for	for	ADP
inlawrev-2355	360	65	federal	federal	ADJ
inlawrev-2355	360	66	estate	estate	NOUN
inlawrev-2355	360	67	tax	tax	NOUN
inlawrev-2355	360	68	purposes^	purposes^	NOUN
inlawrev-2355	360	69	"	"	PUNCT
inlawrev-2355	360	70	and	and	CCONJ
inlawrev-2355	360	71	nineteen	nineteen	NUM
inlawrev-2355	360	72	for	for	ADP
inlawrev-2355	360	73	indiana	indiana	PROPN
inlawrev-2355	360	74	inheritance	inheritance	NOUN
inlawrev-2355	360	75	tax	tax	NOUN
inlawrev-2355	360	76	purposes^^	purposes^^	NOUN
inlawrev-2355	360	77	)	)	PUNCT
inlawrev-2355	360	78	.	.	PUNCT
inlawrev-2355	361	1	the	the	DET
inlawrev-2355	361	2	age	age	NOUN
inlawrev-2355	361	3	difference	difference	NOUN
inlawrev-2355	361	4	ensures	ensure	VERB
inlawrev-2355	361	5	that	that	SCONJ
inlawrev-2355	361	6	a	a	DET
inlawrev-2355	361	7	twenty	twenty	NUM
inlawrev-2355	361	8	-	-	PUNCT
inlawrev-2355	361	9	year	year	NOUN
inlawrev-2355	361	10	-	-	PUNCT
inlawrev-2355	361	11	old	old	ADJ
inlawrev-2355	361	12	child	child	NOUN
inlawrev-2355	361	13	will	will	AUX
inlawrev-2355	361	14	receive	receive	VERB
inlawrev-2355	361	15	a	a	DET
inlawrev-2355	361	16	$	$	SYM
inlawrev-2355	361	17	10,000	10,000	NUM
inlawrev-2355	361	18	personal	personal	ADJ
inlawrev-2355	361	19	exemption	exemption	NOUN
inlawrev-2355	361	20	,	,	PUNCT
inlawrev-2355	361	21	because	because	SCONJ
inlawrev-2355	361	22	he	he	PRON
inlawrev-2355	361	23	may	may	AUX
inlawrev-2355	361	24	not	not	PART
inlawrev-2355	361	25	receive	receive	VERB
inlawrev-2355	361	26	both	both	DET
inlawrev-2355	361	27	the	the	DET
inlawrev-2355	361	28	orphan	orphan	NOUN
inlawrev-2355	361	29	's	's	PART
inlawrev-2355	361	30	exemption	exemption	NOUN
inlawrev-2355	361	31	and	and	CCONJ
inlawrev-2355	361	32	the	the	DET
inlawrev-2355	361	33	minor	minor	ADJ
inlawrev-2355	361	34	child	child	NOUN
inlawrev-2355	361	35	's	's	PART
inlawrev-2355	361	36	exemption	exemption	NOUN
inlawrev-2355	361	37	.	.	PUNCT
inlawrev-2355	361	38	^^	^^	PUNCT
inlawrev-2355	362	1	the	the	DET
inlawrev-2355	362	2	state	state	NOUN
inlawrev-2355	362	3	of	of	ADP
inlawrev-2355	362	4	indiana	indiana	PROPN
inlawrev-2355	362	5	or	or	CCONJ
inlawrev-2355	362	6	an	an	DET
inlawrev-2355	362	7	interested	interested	ADJ
inlawrev-2355	362	8	person	person	NOUN
inlawrev-2355	362	9	will	will	AUX
inlawrev-2355	362	10	be	be	AUX
inlawrev-2355	362	11	allowed	allow	VERB
inlawrev-2355	362	12	to	to	PART
inlawrev-2355	362	13	petition	petition	VERB
inlawrev-2355	362	14	the	the	DET
inlawrev-2355	362	15	court	court	NOUN
inlawrev-2355	362	16	for	for	ADP
inlawrev-2355	362	17	a	a	DET
inlawrev-2355	362	18	redetermination	redetermination	NOUN
inlawrev-2355	362	19	of	of	ADP
inlawrev-2355	362	20	tax	tax	NOUN
inlawrev-2355	362	21	due	due	ADP
inlawrev-2355	362	22	to	to	ADP
inlawrev-2355	362	23	a	a	DET
inlawrev-2355	362	24	change	change	NOUN
inlawrev-2355	362	25	in	in	ADP
inlawrev-2355	362	26	deductions	deduction	NOUN
inlawrev-2355	362	27	or	or	CCONJ
inlawrev-2355	362	28	in	in	ADP
inlawrev-2355	362	29	the	the	DET
inlawrev-2355	362	30	fair	fair	ADJ
inlawrev-2355	362	31	market	market	NOUN
inlawrev-2355	362	32	value	value	NOUN
inlawrev-2355	362	33	of	of	ADP
inlawrev-2355	362	34	the	the	DET
inlawrev-2355	362	35	assets	asset	NOUN
inlawrev-2355	362	36	of	of	ADP
inlawrev-2355	362	37	a	a	DET
inlawrev-2355	362	38	decedent	decedent	NOUN
inlawrev-2355	362	39	's	's	PART
inlawrev-2355	362	40	estate	estate	NOUN
inlawrev-2355	362	41	as	as	ADP
inlawrev-2355	362	42	a	a	DET
inlawrev-2355	362	43	result	result	NOUN
inlawrev-2355	362	44	of	of	ADP
inlawrev-2355	362	45	the	the	DET
inlawrev-2355	362	46	final	final	ADJ
inlawrev-2355	362	47	determination	determination	NOUN
inlawrev-2355	362	48	of	of	ADP
inlawrev-2355	362	49	federal	federal	ADJ
inlawrev-2355	362	50	estate	estate	NOUN
inlawrev-2355	362	51	tax.^^	tax.^^	NOUN
inlawrev-2355	362	52	a	a	DET
inlawrev-2355	362	53	person	person	NOUN
inlawrev-2355	362	54	who	who	PRON
inlawrev-2355	362	55	believes	believe	VERB
inlawrev-2355	362	56	that	that	SCONJ
inlawrev-2355	362	57	more	more	ADJ
inlawrev-2355	362	58	inheritance	inheritance	NOUN
inlawrev-2355	362	59	tax	tax	NOUN
inlawrev-2355	362	60	is	be	AUX
inlawrev-2355	362	61	due	due	ADJ
inlawrev-2355	362	62	than	than	SCONJ
inlawrev-2355	362	63	that	that	PRON
inlawrev-2355	362	64	originally	originally	ADV
inlawrev-2355	362	65	determined	determine	VERB
inlawrev-2355	362	66	by	by	ADP
inlawrev-2355	362	67	the	the	DET
inlawrev-2355	362	68	court	court	NOUN
inlawrev-2355	362	69	may	may	AUX
inlawrev-2355	362	70	pay	pay	VERB
inlawrev-2355	362	71	the	the	DET
inlawrev-2355	362	72	additional	additional	ADJ
inlawrev-2355	362	73	tax	tax	NOUN
inlawrev-2355	362	74	,	,	PUNCT
inlawrev-2355	362	75	and	and	CCONJ
inlawrev-2355	362	76	any	any	DET
inlawrev-2355	362	77	interest	interest	NOUN
inlawrev-2355	362	78	due	due	ADJ
inlawrev-2355	362	79	thereon	thereon	NOUN
inlawrev-2355	362	80	,	,	PUNCT
inlawrev-2355	362	81	to	to	ADP
inlawrev-2355	362	82	the	the	DET
inlawrev-2355	362	83	county	county	NOUN
inlawrev-2355	362	84	treasurer	treasurer	NOUN
inlawrev-2355	362	85	without	without	ADP
inlawrev-2355	362	86	obtaining	obtain	VERB
inlawrev-2355	362	87	an	an	DET
inlawrev-2355	362	88	amended	amend	VERB
inlawrev-2355	362	89	order	order	NOUN
inlawrev-2355	362	90	.^'^	.^'^	PUNCT
inlawrev-2355	363	1	this	this	DET
inlawrev-2355	363	2	provision	provision	NOUN
inlawrev-2355	363	3	should	should	AUX
inlawrev-2355	363	4	speed	speed	VERB
inlawrev-2355	363	5	the	the	DET
inlawrev-2355	363	6	final	final	ADJ
inlawrev-2355	363	7	disposition	disposition	NOUN
inlawrev-2355	363	8	of	of	ADP
inlawrev-2355	363	9	the	the	DET
inlawrev-2355	363	10	payment	payment	NOUN
inlawrev-2355	363	11	and	and	CCONJ
inlawrev-2355	363	12	clearance	clearance	NOUN
inlawrev-2355	363	13	of	of	ADP
inlawrev-2355	363	14	any	any	DET
inlawrev-2355	363	15	additional	additional	ADJ
inlawrev-2355	363	16	taxes	taxis	NOUN
inlawrev-2355	363	17	agreed	agree	VERB
inlawrev-2355	363	18	to	to	PART
inlawrev-2355	363	19	be	be	AUX
inlawrev-2355	363	20	due	due	ADJ
inlawrev-2355	363	21	by	by	ADP
inlawrev-2355	363	22	the	the	DET
inlawrev-2355	363	23	estate	estate	NOUN
inlawrev-2355	363	24	and	and	CCONJ
inlawrev-2355	363	25	the	the	DET
inlawrev-2355	363	26	indiana	indiana	PROPN
inlawrev-2355	363	27	department	department	PROPN
inlawrev-2355	363	28	of	of	ADP
inlawrev-2355	363	29	revenue	revenue	NOUN
inlawrev-2355	363	30	.	.	PUNCT
inlawrev-2355	364	1	a	a	DET
inlawrev-2355	364	2	new	new	ADJ
inlawrev-2355	364	3	section	section	NOUN
inlawrev-2355	364	4	states	state	VERB
inlawrev-2355	364	5	that	that	SCONJ
inlawrev-2355	364	6	any	any	DET
inlawrev-2355	364	7	change	change	NOUN
inlawrev-2355	364	8	in	in	ADP
inlawrev-2355	364	9	the	the	DET
inlawrev-2355	364	10	indiana	indiana	PROPN
inlawrev-2355	364	11	department	department	PROPN
inlawrev-2355	364	12	of	of	ADP
inlawrev-2355	364	13	revenue	revenue	NOUN
inlawrev-2355	364	14	's	's	PART
inlawrev-2355	364	15	interpretation	interpretation	NOUN
inlawrev-2355	364	16	of	of	ADP
inlawrev-2355	364	17	any	any	DET
inlawrev-2355	364	18	statute	statute	NOUN
inlawrev-2355	364	19	that	that	PRON
inlawrev-2355	364	20	could	could	AUX
inlawrev-2355	364	21	increase	increase	VERB
inlawrev-2355	364	22	a	a	DET
inlawrev-2355	364	23	person	person	NOUN
inlawrev-2355	364	24	's	's	PART
inlawrev-2355	364	25	inheritance	inheritance	NOUN
inlawrev-2355	364	26	tax	tax	NOUN
inlawrev-2355	364	27	liability	liability	NOUN
inlawrev-2355	364	28	must	must	AUX
inlawrev-2355	364	29	be	be	AUX
inlawrev-2355	364	30	properly	properly	ADV
inlawrev-2355	364	31	promulgated	promulgate	VERB
inlawrev-2355	364	32	in	in	ADP
inlawrev-2355	364	33	a	a	DET
inlawrev-2355	364	34	rule	rule	NOUN
inlawrev-2355	364	35	before	before	SCONJ
inlawrev-2355	364	36	it	it	PRON
inlawrev-2355	364	37	will	will	AUX
inlawrev-2355	364	38	take	take	VERB
inlawrev-2355	364	39	effect.	effect.	ADJ
inlawrev-2355	364	40	®	®	NOUN
inlawrev-2355	364	41	^	^	PUNCT
inlawrev-2355	364	42	what	what	DET
inlawrev-2355	364	43	effect	effect	NOUN
inlawrev-2355	364	44	this	this	DET
inlawrev-2355	364	45	new	new	ADJ
inlawrev-2355	364	46	provision	provision	NOUN
inlawrev-2355	364	47	will	will	AUX
inlawrev-2355	364	48	have	have	VERB
inlawrev-2355	364	49	on	on	ADP
inlawrev-2355	364	50	the	the	DET
inlawrev-2355	364	51	inheritance	inheritance	NOUN
inlawrev-2355	364	52	tax	tax	NOUN
inlawrev-2355	364	53	determination	determination	NOUN
inlawrev-2355	364	54	in	in	ADP
inlawrev-2355	364	55	any	any	DET
inlawrev-2355	364	56	given	give	VERB
inlawrev-2355	364	57	estate	estate	NOUN
inlawrev-2355	364	58	is	be	AUX
inlawrev-2355	364	59	not	not	PART
inlawrev-2355	364	60	known	know	VERB
inlawrev-2355	364	61	.	.	PUNCT
inlawrev-2355	365	1	its	its	PRON
inlawrev-2355	365	2	application	application	NOUN
inlawrev-2355	365	3	is	be	AUX
inlawrev-2355	365	4	open	open	ADJ
inlawrev-2355	365	5	to	to	ADP
inlawrev-2355	365	6	more	more	ADJ
inlawrev-2355	365	7	than	than	ADP
inlawrev-2355	365	8	one	one	NUM
inlawrev-2355	365	9	interpretation	interpretation	NOUN
inlawrev-2355	365	10	,	,	PUNCT
inlawrev-2355	365	11	however	however	ADV
inlawrev-2355	365	12	,	,	PUNCT
inlawrev-2355	365	13	and	and	CCONJ
inlawrev-2355	365	14	it	it	PRON
inlawrev-2355	365	15	may	may	AUX
inlawrev-2355	365	16	be	be	AUX
inlawrev-2355	365	17	unconstitutional	unconstitutional	ADJ
inlawrev-2355	365	18	as	as	ADV
inlawrev-2355	365	19	presently	presently	ADV
inlawrev-2355	365	20	written	write	VERB
inlawrev-2355	365	21	.	.	PUNCT
inlawrev-2355	366	1	because	because	SCONJ
inlawrev-2355	366	2	no	no	DET
inlawrev-2355	366	3	interpretation	interpretation	NOUN
inlawrev-2355	366	4	of	of	ADP
inlawrev-2355	366	5	the	the	DET
inlawrev-2355	366	6	department	department	NOUN
inlawrev-2355	366	7	has	have	VERB
inlawrev-2355	366	8	the	the	DET
inlawrev-2355	366	9	force	force	NOUN
inlawrev-2355	366	10	of	of	ADP
inlawrev-2355	366	11	law	law	NOUN
inlawrev-2355	366	12	until	until	SCONJ
inlawrev-2355	366	13	it	it	PRON
inlawrev-2355	366	14	is	be	AUX
inlawrev-2355	366	15	promulgated	promulgate	VERB
inlawrev-2355	366	16	in	in	ADP
inlawrev-2355	366	17	a	a	DET
inlawrev-2355	366	18	rule	rule	NOUN
inlawrev-2355	366	19	or	or	CCONJ
inlawrev-2355	366	20	regulation,	regulation,	NOUN
inlawrev-2355	366	21	®	®	NOUN
inlawrev-2355	366	22	^	^	PUNCT
inlawrev-2355	366	23	the	the	DET
inlawrev-2355	366	24	need	need	NOUN
inlawrev-2355	366	25	for	for	ADP
inlawrev-2355	366	26	this	this	DET
inlawrev-2355	366	27	provision	provision	NOUN
inlawrev-2355	366	28	is	be	AUX
inlawrev-2355	366	29	difficult	difficult	ADJ
inlawrev-2355	366	30	to	to	PART
inlawrev-2355	366	31	understand	understand	VERB
inlawrev-2355	366	32	.	.	PUNCT
inlawrev-2355	367	1	both	both	DET
inlawrev-2355	367	2	parties	party	NOUN
inlawrev-2355	367	3	have	have	VERB
inlawrev-2355	367	4	their	their	PRON
inlawrev-2355	367	5	judicial	judicial	ADJ
inlawrev-2355	367	6	remedies	remedy	NOUN
inlawrev-2355	367	7	if	if	SCONJ
inlawrev-2355	367	8	they	they	PRON
inlawrev-2355	367	9	can	can	AUX
inlawrev-2355	367	10	not	not	PART
inlawrev-2355	367	11	agree	agree	VERB
inlawrev-2355	367	12	on	on	ADP
inlawrev-2355	367	13	the	the	DET
inlawrev-2355	367	14	interpretation	interpretation	NOUN
inlawrev-2355	367	15	.	.	PUNCT
inlawrev-2355	368	1	this	this	DET
inlawrev-2355	368	2	provision	provision	NOUN
inlawrev-2355	368	3	,	,	PUNCT
inlawrev-2355	368	4	if	if	SCONJ
inlawrev-2355	368	5	upheld	uphold	VERB
inlawrev-2355	368	6	,	,	PUNCT
inlawrev-2355	368	7	could	could	AUX
inlawrev-2355	368	8	have	have	VERB
inlawrev-2355	368	9	the	the	DET
inlawrev-2355	368	10	effect	effect	NOUN
inlawrev-2355	368	11	of	of	ADP
inlawrev-2355	368	12	denying	deny	VERB
inlawrev-2355	368	13	a	a	DET
inlawrev-2355	368	14	hearing	hearing	NOUN
inlawrev-2355	368	15	on	on	ADP
inlawrev-2355	368	16	the	the	DET
inlawrev-2355	368	17	merits	merit	NOUN
inlawrev-2355	368	18	of	of	ADP
inlawrev-2355	368	19	the	the	DET
inlawrev-2355	368	20	issue	issue	NOUN
inlawrev-2355	368	21	because	because	SCONJ
inlawrev-2355	368	22	of	of	ADP
inlawrev-2355	368	23	a	a	DET
inlawrev-2355	368	24	procedural	procedural	ADJ
inlawrev-2355	368	25	violation	violation	NOUN
inlawrev-2355	368	26	.	.	PUNCT
inlawrev-2355	369	1	^^id	^^id	NUM
inlawrev-2355	369	2	.	.	PUNCT
inlawrev-2355	370	1	§	§	PROPN
inlawrev-2355	370	2	6	6	NUM
inlawrev-2355	370	3	-	-	SYM
inlawrev-2355	370	4	4.1	4.1	NUM
inlawrev-2355	370	5	-	-	PUNCT
inlawrev-2355	370	6	3	3	NUM
inlawrev-2355	370	7	-	-	SYM
inlawrev-2355	370	8	8.5	8.5	NUM
inlawrev-2355	370	9	(	(	PUNCT
inlawrev-2355	370	10	supp	supp	NOUN
inlawrev-2355	370	11	.	.	PUNCT
inlawrev-2355	370	12	1979	1979	NUM
inlawrev-2355	370	13	)	)	PUNCT
inlawrev-2355	370	14	.	.	PUNCT
inlawrev-2355	371	1	the	the	DET
inlawrev-2355	371	2	amount	amount	NOUN
inlawrev-2355	371	3	of	of	ADP
inlawrev-2355	371	4	the	the	DET
inlawrev-2355	371	5	exemption	exemption	NOUN
inlawrev-2355	371	6	is	be	AUX
inlawrev-2355	371	7	determined	determine	VERB
inlawrev-2355	371	8	by	by	ADP
inlawrev-2355	371	9	multiplying	multiply	VERB
inlawrev-2355	371	10	$	$	SYM
inlawrev-2355	371	11	5,000	5,000	NUM
inlawrev-2355	371	12	by	by	ADP
inlawrev-2355	371	13	the	the	DET
inlawrev-2355	371	14	quantity	quantity	NOUN
inlawrev-2355	371	15	of	of	ADP
inlawrev-2355	371	16	21	21	NUM
inlawrev-2355	371	17	minus	minus	ADP
inlawrev-2355	371	18	the	the	DET
inlawrev-2355	371	19	child	child	NOUN
inlawrev-2355	371	20	's	's	PART
inlawrev-2355	371	21	age	age	NOUN
inlawrev-2355	371	22	at	at	ADP
inlawrev-2355	371	23	the	the	DET
inlawrev-2355	371	24	time	time	NOUN
inlawrev-2355	371	25	of	of	ADP
inlawrev-2355	371	26	the	the	DET
inlawrev-2355	371	27	parent	parent	NOUN
inlawrev-2355	371	28	's	's	PART
inlawrev-2355	371	29	death	death	NOUN
inlawrev-2355	371	30	:	:	PUNCT
inlawrev-2355	371	31	$	$	SYM
inlawrev-2355	371	32	5,000	5,000	NUM
inlawrev-2355	371	33	x	x	SYM
inlawrev-2355	371	34	(	(	PUNCT
inlawrev-2355	371	35	21	21	NUM
inlawrev-2355	371	36	child	child	NOUN
inlawrev-2355	371	37	's	's	PART
inlawrev-2355	371	38	age	age	NOUN
inlawrev-2355	371	39	)	)	PUNCT
inlawrev-2355	371	40	.	.	PUNCT
inlawrev-2355	372	1	«	«	PUNCT
inlawrev-2355	372	2	°	°	ADP
inlawrev-2355	372	3	i.r.c	i.r.c	NOUN
inlawrev-2355	372	4	.	.	PUNCT
inlawrev-2355	373	1	§	§	PROPN
inlawrev-2355	373	2	2057(e)(1	2057(e)(1	NUM
inlawrev-2355	373	3	)	)	PUNCT
inlawrev-2355	373	4	.	.	PUNCT
inlawrev-2355	374	1	«	«	PUNCT
inlawrev-2355	374	2	'	'	PUNCT
inlawrev-2355	374	3	ind	ind	NOUN
inlawrev-2355	374	4	.	.	PUNCT
inlawrev-2355	375	1	code	code	PROPN
inlawrev-2355	375	2	§	§	PROPN
inlawrev-2355	375	3	6	6	NUM
inlawrev-2355	375	4	-	-	SYM
inlawrev-2355	375	5	4.1	4.1	NUM
inlawrev-2355	375	6	-	-	PUNCT
inlawrev-2355	375	7	3	3	NUM
inlawrev-2355	375	8	-	-	SYM
inlawrev-2355	375	9	8.5	8.5	NUM
inlawrev-2355	375	10	(	(	PUNCT
inlawrev-2355	375	11	supp	supp	NOUN
inlawrev-2355	375	12	.	.	PUNCT
inlawrev-2355	375	13	1979	1979	NUM
inlawrev-2355	375	14	)	)	PUNCT
inlawrev-2355	375	15	.	.	PUNCT
inlawrev-2355	376	1	''	''	PUNCT
inlawrev-2355	376	2	i	i	PRON
inlawrev-2355	376	3	d.	d.	PROPN
inlawrev-2355	376	4	§	§	PROPN
inlawrev-2355	376	5	6	6	NUM
inlawrev-2355	376	6	-	-	SYM
inlawrev-2355	376	7	4.1	4.1	NUM
inlawrev-2355	376	8	-	-	PUNCT
inlawrev-2355	376	9	3	3	NUM
inlawrev-2355	376	10	-	-	SYM
inlawrev-2355	376	11	9	9	NUM
inlawrev-2355	376	12	.	.	PUNCT
inlawrev-2355	376	13	''	''	PUNCT
inlawrev-2355	377	1	i	i	PRON
inlawrev-2355	377	2	d.	d.	PROPN
inlawrev-2355	377	3	§	§	PROPN
inlawrev-2355	377	4	6	6	NUM
inlawrev-2355	377	5	-	-	SYM
inlawrev-2355	377	6	4.1	4.1	NUM
inlawrev-2355	377	7	-	-	PUNCT
inlawrev-2355	377	8	7	7	NUM
inlawrev-2355	377	9	-	-	NUM
inlawrev-2355	377	10	6(b	6(b	NUM
inlawrev-2355	377	11	)	)	PUNCT
inlawrev-2355	377	12	(	(	PUNCT
inlawrev-2355	377	13	1976	1976	NUM
inlawrev-2355	377	14	&	&	CCONJ
inlawrev-2355	377	15	supp	supp	PROPN
inlawrev-2355	377	16	.	.	PUNCT
inlawrev-2355	377	17	1979	1979	NUM
inlawrev-2355	377	18	)	)	PUNCT
inlawrev-2355	377	19	.	.	PUNCT
inlawrev-2355	378	1	the	the	DET
inlawrev-2355	378	2	petition	petition	NOUN
inlawrev-2355	378	3	must	must	AUX
inlawrev-2355	378	4	still	still	ADV
inlawrev-2355	378	5	be	be	AUX
inlawrev-2355	378	6	filed	file	VERB
inlawrev-2355	378	7	within	within	ADP
inlawrev-2355	378	8	30	30	NUM
inlawrev-2355	378	9	days	day	NOUN
inlawrev-2355	378	10	after	after	SCONJ
inlawrev-2355	378	11	a	a	DET
inlawrev-2355	378	12	copy	copy	NOUN
inlawrev-2355	378	13	of	of	ADP
inlawrev-2355	378	14	the	the	DET
inlawrev-2355	378	15	final	final	ADJ
inlawrev-2355	378	16	determination	determination	NOUN
inlawrev-2355	378	17	of	of	ADP
inlawrev-2355	378	18	federal	federal	ADJ
inlawrev-2355	378	19	estate	estate	NOUN
inlawrev-2355	378	20	tax	tax	NOUN
inlawrev-2355	378	21	is	be	AUX
inlawrev-2355	378	22	filed	file	VERB
inlawrev-2355	378	23	with	with	ADP
inlawrev-2355	378	24	the	the	DET
inlawrev-2355	378	25	indiana	indiana	PROPN
inlawrev-2355	378	26	department	department	PROPN
inlawrev-2355	378	27	of	of	ADP
inlawrev-2355	378	28	revenue	revenue	NOUN
inlawrev-2355	378	29	.	.	PUNCT
inlawrev-2355	379	1	i	i	PRON
inlawrev-2355	379	2	d.	d.	PROPN
inlawrev-2355	379	3	''	''	PUNCT
inlawrev-2355	380	1	i	i	PROPN
inlawrev-2355	380	2	d.	d.	PROPN
inlawrev-2355	380	3	§	§	PROPN
inlawrev-2355	380	4	6	6	NUM
inlawrev-2355	380	5	-	-	SYM
inlawrev-2355	380	6	4.1	4.1	NUM
inlawrev-2355	380	7	-	-	PUNCT
inlawrev-2355	380	8	9	9	NUM
inlawrev-2355	380	9	-	-	PUNCT
inlawrev-2355	380	10	5(a	5(a	NUM
inlawrev-2355	380	11	)	)	PUNCT
inlawrev-2355	380	12	(	(	PUNCT
inlawrev-2355	380	13	supp	supp	NOUN
inlawrev-2355	380	14	.	.	PUNCT
inlawrev-2355	380	15	1979	1979	NUM
inlawrev-2355	380	16	)	)	PUNCT
inlawrev-2355	380	17	.	.	PUNCT
inlawrev-2355	381	1	"	"	PUNCT
inlawrev-2355	381	2	i	i	PRON
inlawrev-2355	381	3	d.	d.	PROPN
inlawrev-2355	381	4	§	§	PROPN
inlawrev-2355	381	5	6	6	NUM
inlawrev-2355	381	6	-	-	SYM
inlawrev-2355	381	7	4.1	4.1	NUM
inlawrev-2355	381	8	-	-	PUNCT
inlawrev-2355	381	9	12	12	NUM
inlawrev-2355	381	10	-	-	SYM
inlawrev-2355	381	11	6.5	6.5	NUM
inlawrev-2355	381	12	.	.	PUNCT
inlawrev-2355	381	13	''	''	PUNCT
inlawrev-2355	382	1	i	i	PRON
inlawrev-2355	382	2	d.	d.	PROPN
inlawrev-2355	382	3	§	§	PROPN
inlawrev-2355	382	4	6	6	NUM
inlawrev-2355	382	5	-	-	SYM
inlawrev-2355	382	6	8	8	NUM
inlawrev-2355	382	7	-	-	PUNCT
inlawrev-2355	382	8	3	3	NUM
inlawrev-2355	382	9	-	-	SYM
inlawrev-2355	382	10	8	8	NUM
inlawrev-2355	382	11	(	(	PUNCT
inlawrev-2355	382	12	1976	1976	NUM
inlawrev-2355	382	13	)	)	PUNCT
inlawrev-2355	382	14	.	.	PUNCT
inlawrev-2355	383	1	1980	1980	NUM
inlawrev-2355	383	2	]	]	PUNCT
inlawrev-2355	383	3	survey	survey	NOUN
inlawrev-2355	383	4	-	-	PUNCT
inlawrev-2355	383	5	foreword	foreword	NOUN
inlawrev-2355	383	6	13	13	NUM
inlawrev-2355	383	7	the	the	DET
inlawrev-2355	383	8	personal	personal	ADJ
inlawrev-2355	383	9	representative	representative	NOUN
inlawrev-2355	383	10	of	of	ADP
inlawrev-2355	383	11	a	a	DET
inlawrev-2355	383	12	decedent	decedent	NOUN
inlawrev-2355	383	13	's	's	PART
inlawrev-2355	383	14	estate	estate	NOUN
inlawrev-2355	383	15	will	will	AUX
inlawrev-2355	383	16	no	no	ADV
inlawrev-2355	383	17	longer	long	ADV
inlawrev-2355	383	18	be	be	AUX
inlawrev-2355	383	19	required	require	VERB
inlawrev-2355	383	20	to	to	PART
inlawrev-2355	383	21	attach	attach	VERB
inlawrev-2355	383	22	the	the	DET
inlawrev-2355	383	23	countersigned	countersign	VERB
inlawrev-2355	383	24	inheritance	inheritance	NOUN
inlawrev-2355	383	25	tax	tax	NOUN
inlawrev-2355	383	26	receipt	receipt	NOUN
inlawrev-2355	383	27	to	to	ADP
inlawrev-2355	383	28	his	his	PRON
inlawrev-2355	383	29	final	final	ADJ
inlawrev-2355	383	30	report.^^	report.^^	NOUN
inlawrev-2355	383	31	this	this	DET
inlawrev-2355	383	32	provision	provision	NOUN
inlawrev-2355	383	33	does	do	AUX
inlawrev-2355	383	34	not	not	PART
inlawrev-2355	383	35	relieve	relieve	VERB
inlawrev-2355	383	36	the	the	DET
inlawrev-2355	383	37	personal	personal	ADJ
inlawrev-2355	383	38	representative	representative	NOUN
inlawrev-2355	383	39	of	of	ADP
inlawrev-2355	383	40	his	his	PRON
inlawrev-2355	383	41	personal	personal	ADJ
inlawrev-2355	383	42	liability	liability	NOUN
inlawrev-2355	383	43	for	for	ADP
inlawrev-2355	383	44	payment	payment	NOUN
inlawrev-2355	383	45	of	of	ADP
inlawrev-2355	383	46	the	the	DET
inlawrev-2355	383	47	tax,^^	tax,^^	NOUN
inlawrev-2355	383	48	and	and	CCONJ
inlawrev-2355	383	49	he	he	PRON
inlawrev-2355	383	50	should	should	AUX
inlawrev-2355	383	51	not	not	PART
inlawrev-2355	383	52	petition	petition	VERB
inlawrev-2355	383	53	the	the	DET
inlawrev-2355	383	54	court	court	NOUN
inlawrev-2355	383	55	for	for	ADP
inlawrev-2355	383	56	a	a	DET
inlawrev-2355	383	57	decree	decree	NOUN
inlawrev-2355	383	58	of	of	ADP
inlawrev-2355	383	59	final	final	ADJ
inlawrev-2355	383	60	distribution	distribution	NOUN
inlawrev-2355	383	61	of	of	ADP
inlawrev-2355	383	62	the	the	DET
inlawrev-2355	383	63	estate	estate	NOUN
inlawrev-2355	383	64	if	if	SCONJ
inlawrev-2355	383	65	the	the	DET
inlawrev-2355	383	66	estate	estate	NOUN
inlawrev-2355	383	67	is	be	AUX
inlawrev-2355	383	68	not	not	PART
inlawrev-2355	383	69	in	in	ADP
inlawrev-2355	383	70	a	a	DET
inlawrev-2355	383	71	condition	condition	NOUN
inlawrev-2355	383	72	to	to	PART
inlawrev-2355	383	73	be	be	AUX
inlawrev-2355	383	74	closed.	closed.	NOUN
inlawrev-2355	383	75	®	®	NOUN
inlawrev-2355	383	76	^	^	PUNCT
inlawrev-2355	383	77	if	if	SCONJ
inlawrev-2355	383	78	the	the	DET
inlawrev-2355	383	79	federal	federal	ADJ
inlawrev-2355	383	80	and	and	CCONJ
inlawrev-2355	383	81	state	state	NOUN
inlawrev-2355	383	82	death	death	NOUN
inlawrev-2355	383	83	taxes	taxis	NOUN
inlawrev-2355	383	84	have	have	AUX
inlawrev-2355	383	85	not	not	PART
inlawrev-2355	383	86	been	be	AUX
inlawrev-2355	383	87	finally	finally	ADV
inlawrev-2355	383	88	determined	determine	VERB
inlawrev-2355	383	89	,	,	PUNCT
inlawrev-2355	383	90	the	the	DET
inlawrev-2355	383	91	estate	estate	NOUN
inlawrev-2355	383	92	is	be	AUX
inlawrev-2355	383	93	not	not	PART
inlawrev-2355	383	94	in	in	ADP
inlawrev-2355	383	95	a	a	DET
inlawrev-2355	383	96	condition	condition	NOUN
inlawrev-2355	383	97	to	to	PART
inlawrev-2355	383	98	be	be	AUX
inlawrev-2355	383	99	closed.^	closed.^	PROPN
inlawrev-2355	383	100	"	"	PUNCT
inlawrev-2355	383	101	also	also	ADV
inlawrev-2355	383	102	,	,	PUNCT
inlawrev-2355	383	103	a	a	DET
inlawrev-2355	383	104	decree	decree	NOUN
inlawrev-2355	383	105	of	of	ADP
inlawrev-2355	383	106	discharge	discharge	NOUN
inlawrev-2355	383	107	of	of	ADP
inlawrev-2355	383	108	the	the	DET
inlawrev-2355	383	109	personal	personal	ADJ
inlawrev-2355	383	110	representative	representative	NOUN
inlawrev-2355	383	111	may	may	AUX
inlawrev-2355	383	112	be	be	AUX
inlawrev-2355	383	113	limited	limit	VERB
inlawrev-2355	383	114	under	under	ADP
inlawrev-2355	383	115	the	the	DET
inlawrev-2355	383	116	appropriate	appropriate	ADJ
inlawrev-2355	383	117	circumstances.^^	circumstances.^^	NOUN
inlawrev-2355	384	1	the	the	DET
inlawrev-2355	384	2	issue	issue	NOUN
inlawrev-2355	384	3	of	of	ADP
inlawrev-2355	384	4	whether	whether	SCONJ
inlawrev-2355	384	5	a	a	DET
inlawrev-2355	384	6	personal	personal	ADJ
inlawrev-2355	384	7	representative	representative	NOUN
inlawrev-2355	384	8	who	who	PRON
inlawrev-2355	384	9	is	be	AUX
inlawrev-2355	384	10	discharged	discharge	VERB
inlawrev-2355	384	11	by	by	ADP
inlawrev-2355	384	12	the	the	DET
inlawrev-2355	384	13	court	court	NOUN
inlawrev-2355	384	14	from	from	ADP
inlawrev-2355	384	15	further	further	ADJ
inlawrev-2355	384	16	duties	duty	NOUN
inlawrev-2355	384	17	as	as	ADP
inlawrev-2355	384	18	a	a	DET
inlawrev-2355	384	19	personal	personal	ADJ
inlawrev-2355	384	20	representative	representative	NOUN
inlawrev-2355	384	21	is	be	AUX
inlawrev-2355	384	22	also	also	ADV
inlawrev-2355	384	23	relieved	relieve	VERB
inlawrev-2355	384	24	of	of	ADP
inlawrev-2355	384	25	any	any	DET
inlawrev-2355	384	26	further	further	ADJ
inlawrev-2355	384	27	liability	liability	NOUN
inlawrev-2355	384	28	for	for	ADP
inlawrev-2355	384	29	payment	payment	NOUN
inlawrev-2355	384	30	of	of	ADP
inlawrev-2355	384	31	the	the	DET
inlawrev-2355	384	32	indiana	indiana	PROPN
inlawrev-2355	384	33	inheritance	inheritance	NOUN
inlawrev-2355	384	34	taxes	taxis	NOUN
inlawrev-2355	384	35	was	be	AUX
inlawrev-2355	384	36	settled	settle	VERB
inlawrev-2355	384	37	long	long	ADV
inlawrev-2355	384	38	ago	ago	ADV
inlawrev-2355	384	39	by	by	ADP
inlawrev-2355	384	40	the	the	DET
inlawrev-2355	384	41	indiana	indiana	PROPN
inlawrev-2355	384	42	supreme	supreme	PROPN
inlawrev-2355	384	43	court	court	PROPN
inlawrev-2355	384	44	in	in	ADP
inlawrev-2355	384	45	nation	nation	PROPN
inlawrev-2355	384	46	v.	v.	ADP
inlawrev-2355	384	47	green.^^	green.^^	PUNCT
inlawrev-2355	384	48	a	a	DET
inlawrev-2355	384	49	personal	personal	ADJ
inlawrev-2355	384	50	representative	representative	NOUN
inlawrev-2355	384	51	acts	act	NOUN
inlawrev-2355	384	52	as	as	ADP
inlawrev-2355	384	53	an	an	DET
inlawrev-2355	384	54	agent	agent	NOUN
inlawrev-2355	384	55	for	for	ADP
inlawrev-2355	384	56	the	the	DET
inlawrev-2355	384	57	state	state	NOUN
inlawrev-2355	384	58	in	in	ADP
inlawrev-2355	384	59	making	make	VERB
inlawrev-2355	384	60	the	the	DET
inlawrev-2355	384	61	collection	collection	NOUN
inlawrev-2355	384	62	and	and	CCONJ
inlawrev-2355	384	63	is	be	AUX
inlawrev-2355	384	64	personally	personally	ADV
inlawrev-2355	384	65	responsible	responsible	ADJ
inlawrev-2355	384	66	for	for	ADP
inlawrev-2355	384	67	collection	collection	NOUN
inlawrev-2355	384	68	of	of	ADP
inlawrev-2355	384	69	the	the	DET
inlawrev-2355	384	70	tax.^^	tax.^^	NUM
inlawrev-2355	384	71	intangible	intangible	ADJ
inlawrev-2355	384	72	personal	personal	ADJ
inlawrev-2355	384	73	property	property	NOUN
inlawrev-2355	384	74	of	of	ADP
inlawrev-2355	384	75	a	a	DET
inlawrev-2355	384	76	nonresident	nonresident	ADJ
inlawrev-2355	384	77	decedent	decedent	NOUN
inlawrev-2355	384	78	will	will	AUX
inlawrev-2355	384	79	be	be	AUX
inlawrev-2355	384	80	exempt	exempt	ADJ
inlawrev-2355	384	81	from	from	ADP
inlawrev-2355	384	82	the	the	DET
inlawrev-2355	384	83	indiana	indiana	PROPN
inlawrev-2355	384	84	inheritance	inheritance	NOUN
inlawrev-2355	384	85	tax	tax	NOUN
inlawrev-2355	384	86	and	and	CCONJ
inlawrev-2355	384	87	the	the	DET
inlawrev-2355	384	88	indiana	indiana	PROPN
inlawrev-2355	384	89	estate	estate	PROPN
inlawrev-2355	384	90	(	(	PUNCT
inlawrev-2355	384	91	pick	pick	VERB
inlawrev-2355	384	92	-	-	PUNCT
inlawrev-2355	384	93	up	up	NOUN
inlawrev-2355	384	94	)	)	PUNCT
inlawrev-2355	384	95	tax.^	tax.^	NOUN
inlawrev-2355	384	96	"	"	PUNCT
inlawrev-2355	384	97	*	*	NOUN
inlawrev-2355	385	1	this	this	DET
inlawrev-2355	385	2	provision	provision	NOUN
inlawrev-2355	385	3	will	will	AUX
inlawrev-2355	385	4	apply	apply	VERB
inlawrev-2355	385	5	to	to	ADP
inlawrev-2355	385	6	nonresidents	nonresident	NOUN
inlawrev-2355	385	7	of	of	ADP
inlawrev-2355	385	8	this	this	DET
inlawrev-2355	385	9	state	state	NOUN
inlawrev-2355	385	10	and	and	CCONJ
inlawrev-2355	385	11	this	this	DET
inlawrev-2355	385	12	country	country	NOUN
inlawrev-2355	385	13	,	,	PUNCT
inlawrev-2355	385	14	whether	whether	SCONJ
inlawrev-2355	385	15	or	or	CCONJ
inlawrev-2355	385	16	not	not	PART
inlawrev-2355	385	17	they	they	PRON
inlawrev-2355	385	18	were	be	AUX
inlawrev-2355	385	19	previously	previously	ADV
inlawrev-2355	385	20	a	a	DET
inlawrev-2355	385	21	resident	resident	NOUN
inlawrev-2355	385	22	of	of	ADP
inlawrev-2355	385	23	indiana	indiana	PROPN
inlawrev-2355	385	24	.	.	PUNCT
inlawrev-2355	386	1	under	under	ADP
inlawrev-2355	386	2	prior	prior	ADJ
inlawrev-2355	386	3	law	law	NOUN
inlawrev-2355	386	4	,	,	PUNCT
inlawrev-2355	386	5	indiana	indiana	PROPN
inlawrev-2355	386	6	exempted	exempt	VERB
inlawrev-2355	386	7	from	from	ADP
inlawrev-2355	386	8	tax	tax	NOUN
inlawrev-2355	386	9	the	the	DET
inlawrev-2355	386	10	intangible	intangible	ADJ
inlawrev-2355	386	11	personal	personal	ADJ
inlawrev-2355	386	12	property	property	NOUN
inlawrev-2355	386	13	of	of	ADP
inlawrev-2355	386	14	decedents	decedent	NOUN
inlawrev-2355	386	15	who	who	PRON
inlawrev-2355	386	16	were	be	AUX
inlawrev-2355	386	17	residents	resident	NOUN
inlawrev-2355	386	18	of	of	ADP
inlawrev-2355	386	19	a	a	DET
inlawrev-2355	386	20	state	state	NOUN
inlawrev-2355	386	21	with	with	ADP
inlawrev-2355	386	22	which	which	PRON
inlawrev-2355	386	23	indiana	indiana	PROPN
inlawrev-2355	386	24	had	have	VERB
inlawrev-2355	386	25	a	a	DET
inlawrev-2355	386	26	reciprocal	reciprocal	ADJ
inlawrev-2355	386	27	agreement	agreement	NOUN
inlawrev-2355	386	28	under	under	ADP
inlawrev-2355	386	29	the	the	DET
inlawrev-2355	386	30	indiana	indiana	PROPN
inlawrev-2355	386	31	reciprocal	reciprocal	PROPN
inlawrev-2355	386	32	agreement	agreement	PROPN
inlawrev-2355	386	33	statute.^^	statute.^^	PUNCT
inlawrev-2355	386	34	in	in	ADP
inlawrev-2355	386	35	state	state	PROPN
inlawrev-2355	386	36	v.	v.	CCONJ
inlawrev-2355	386	37	davies,^^	davies,^^	VERB
inlawrev-2355	386	38	the	the	DET
inlawrev-2355	386	39	court	court	NOUN
inlawrev-2355	386	40	of	of	ADP
inlawrev-2355	386	41	appeals	appeal	NOUN
inlawrev-2355	386	42	held	hold	VERB
inlawrev-2355	386	43	that	that	SCONJ
inlawrev-2355	386	44	the	the	DET
inlawrev-2355	386	45	reciprocal	reciprocal	ADJ
inlawrev-2355	386	46	agreement	agreement	PROPN
inlawrev-2355	386	47	statute	statute	NOUN
inlawrev-2355	386	48	applied	apply	VERB
inlawrev-2355	386	49	to	to	ADP
inlawrev-2355	386	50	both	both	DET
inlawrev-2355	386	51	the	the	DET
inlawrev-2355	386	52	inheritance	inheritance	NOUN
inlawrev-2355	386	53	tax	tax	NOUN
inlawrev-2355	386	54	and	and	CCONJ
inlawrev-2355	386	55	the	the	DET
inlawrev-2355	386	56	indiana	indiana	PROPN
inlawrev-2355	386	57	estate	estate	PROPN
inlawrev-2355	386	58	tax	tax	NOUN
inlawrev-2355	386	59	prior	prior	ADV
inlawrev-2355	386	60	to	to	ADP
inlawrev-2355	386	61	the	the	DET
inlawrev-2355	386	62	enactment	enactment	NOUN
inlawrev-2355	386	63	of	of	ADP
inlawrev-2355	386	64	indiana	indiana	PROPN
inlawrev-2355	386	65	code	code	PROPN
inlawrev-2355	386	66	section	section	NOUN
inlawrev-2355	386	67	6	6	NUM
inlawrev-2355	386	68	-	-	SYM
inlawrev-2355	386	69	4.173	4.173	NUM
inlawrev-2355	386	70	-	-	SYM
inlawrev-2355	386	71	5,^^	5,^^	NOUN
inlawrev-2355	386	72	which	which	PRON
inlawrev-2355	386	73	specifically	specifically	ADV
inlawrev-2355	386	74	allows	allow	VERB
inlawrev-2355	386	75	an	an	DET
inlawrev-2355	386	76	exemption	exemption	NOUN
inlawrev-2355	386	77	only	only	ADV
inlawrev-2355	386	78	from	from	ADP
inlawrev-2355	386	79	inheritance	inheritance	NOUN
inlawrev-2355	386	80	tax.^	tax.^	PROPN
inlawrev-2355	386	81	*	*	PROPN
inlawrev-2355	386	82	in	in	ADP
inlawrev-2355	386	83	1979	1979	NUM
inlawrev-2355	386	84	,	,	PUNCT
inlawrev-2355	386	85	the	the	DET
inlawrev-2355	386	86	legislature	legislature	NOUN
inlawrev-2355	386	87	exempted	exempt	VERB
inlawrev-2355	386	88	the	the	DET
inlawrev-2355	386	89	intangible	intangible	ADJ
inlawrev-2355	386	90	personal	personal	ADJ
inlawrev-2355	386	91	property	property	NOUN
inlawrev-2355	386	92	of	of	ADP
inlawrev-2355	386	93	a	a	DET
inlawrev-2355	386	94	nonresident	nonresident	NOUN
inlawrev-2355	386	95	from	from	ADP
inlawrev-2355	386	96	indiana	indiana	PROPN
inlawrev-2355	386	97	estate	estate	PROPN
inlawrev-2355	386	98	tax,^^	tax,^^	PROPN
inlawrev-2355	386	99	thus	thus	ADV
inlawrev-2355	386	100	eliminating	eliminate	VERB
inlawrev-2355	386	101	double	double	ADJ
inlawrev-2355	386	102	taxation	taxation	NOUN
inlawrev-2355	386	103	on	on	ADP
inlawrev-2355	386	104	the	the	DET
inlawrev-2355	386	105	estates	estate	NOUN
inlawrev-2355	386	106	of	of	ADP
inlawrev-2355	386	107	'	'	PUNCT
inlawrev-2355	386	108	ud	ud	INTJ
inlawrev-2355	386	109	.	.	PUNCT
inlawrev-2355	387	1	§	§	PROPN
inlawrev-2355	387	2	6	6	NUM
inlawrev-2355	387	3	-	-	SYM
inlawrev-2355	387	4	4.1	4.1	NUM
inlawrev-2355	387	5	-	-	PUNCT
inlawrev-2355	387	6	9	9	NUM
inlawrev-2355	387	7	-	-	SYM
inlawrev-2355	387	8	13	13	NUM
inlawrev-2355	387	9	(	(	PUNCT
inlawrev-2355	387	10	1976	1976	NUM
inlawrev-2355	387	11	)	)	PUNCT
inlawrev-2355	387	12	(	(	PUNCT
inlawrev-2355	387	13	repealed	repeal	VERB
inlawrev-2355	387	14	1979	1979	NUM
inlawrev-2355	387	15	)	)	PUNCT
inlawrev-2355	387	16	.	.	PUNCT
inlawrev-2355	388	1	«	«	PUNCT
inlawrev-2355	388	2	«	«	PUNCT
inlawrev-2355	388	3	m	m	VERB
inlawrev-2355	388	4	§	§	PROPN
inlawrev-2355	388	5	6	6	NUM
inlawrev-2355	388	6	-	-	SYM
inlawrev-2355	388	7	4.1	4.1	NUM
inlawrev-2355	388	8	-	-	PUNCT
inlawrev-2355	388	9	8	8	NUM
inlawrev-2355	388	10	-	-	SYM
inlawrev-2355	388	11	1	1	NUM
inlawrev-2355	388	12	(	(	PUNCT
inlawrev-2355	388	13	1976	1976	NUM
inlawrev-2355	388	14	)	)	PUNCT
inlawrev-2355	388	15	.	.	PUNCT
inlawrev-2355	389	1	'	'	PUNCT
inlawrev-2355	389	2	hd	hd	VERB
inlawrev-2355	389	3	.	.	PUNCT
inlawrev-2355	390	1	§	§	PROPN
inlawrev-2355	390	2	29	29	NUM
inlawrev-2355	390	3	-	-	PUNCT
inlawrev-2355	390	4	l-17	l-17	NOUN
inlawrev-2355	390	5	-	-	NOUN
inlawrev-2355	390	6	2(a	2(a	NUM
inlawrev-2355	390	7	)	)	PUNCT
inlawrev-2355	390	8	.	.	PUNCT
inlawrev-2355	391	1	''	''	PUNCT
inlawrev-2355	391	2	i	i	PRON
inlawrev-2355	391	3	d.	d.	PROPN
inlawrev-2355	391	4	§	§	PROPN
inlawrev-2355	391	5	29	29	NUM
inlawrev-2355	391	6	-	-	PUNCT
inlawrev-2355	391	7	l-17	l-17	NOUN
inlawrev-2355	391	8	-	-	PUNCT
inlawrev-2355	391	9	2(b	2(b	NUM
inlawrev-2355	391	10	)	)	PUNCT
inlawrev-2355	391	11	.	.	PUNCT
inlawrev-2355	392	1	''	''	PUNCT
inlawrev-2355	393	1	i	i	PRON
inlawrev-2355	393	2	d.	d.	PROPN
inlawrev-2355	393	3	§	§	PROPN
inlawrev-2355	393	4	§	§	PROPN
inlawrev-2355	393	5	29	29	NUM
inlawrev-2355	393	6	-	-	SYM
inlawrev-2355	393	7	1	1	NUM
inlawrev-2355	393	8	-	-	PUNCT
inlawrev-2355	393	9	17	17	NUM
inlawrev-2355	393	10	-	-	SYM
inlawrev-2355	393	11	13	13	NUM
inlawrev-2355	393	12	,	,	PUNCT
inlawrev-2355	393	13	-14	-14	NUM
inlawrev-2355	393	14	.	.	PUNCT
inlawrev-2355	394	1	-16	-16	PROPN
inlawrev-2355	394	2	.	.	PUNCT
inlawrev-2355	395	1	'	'	PUNCT
inlawrev-2355	395	2	^188	^188	X
inlawrev-2355	395	3	ind	ind	NOUN
inlawrev-2355	395	4	.	.	PUNCT
inlawrev-2355	396	1	697	697	NUM
inlawrev-2355	396	2	,	,	PUNCT
inlawrev-2355	396	3	123	123	NUM
inlawrev-2355	396	4	n.e	n.e	PROPN
inlawrev-2355	396	5	.	.	PROPN
inlawrev-2355	396	6	163	163	NUM
inlawrev-2355	396	7	(	(	PUNCT
inlawrev-2355	396	8	1919	1919	NUM
inlawrev-2355	396	9	)	)	PUNCT
inlawrev-2355	396	10	.	.	PUNCT
inlawrev-2355	397	1	''	''	PUNCT
inlawrev-2355	397	2	i	i	PRON
inlawrev-2355	397	3	d.	d.	PROPN
inlawrev-2355	397	4	at	at	ADP
inlawrev-2355	397	5	703	703	NUM
inlawrev-2355	397	6	,	,	PUNCT
inlawrev-2355	397	7	123	123	NUM
inlawrev-2355	397	8	n.e.2d	n.e.2d	NOUN
inlawrev-2355	397	9	at	at	ADP
inlawrev-2355	397	10	165	165	NUM
inlawrev-2355	397	11	.	.	PUNCT
inlawrev-2355	397	12	'	'	PUNCT
inlawrev-2355	398	1	"	"	PUNCT
inlawrev-2355	398	2	ind	ind	PROPN
inlawrev-2355	398	3	.	.	PUNCT
inlawrev-2355	398	4	code	code	PROPN
inlawrev-2355	398	5	§	§	PROPN
inlawrev-2355	398	6	§	§	PROPN
inlawrev-2355	398	7	6	6	NUM
inlawrev-2355	398	8	-	-	SYM
inlawrev-2355	398	9	4.1	4.1	NUM
inlawrev-2355	398	10	-	-	PUNCT
inlawrev-2355	398	11	2	2	NUM
inlawrev-2355	398	12	-	-	SYM
inlawrev-2355	398	13	3	3	NUM
inlawrev-2355	398	14	,	,	PUNCT
inlawrev-2355	398	15	-ll-2(c	-ll-2(c	NOUN
inlawrev-2355	398	16	)	)	PUNCT
inlawrev-2355	398	17	(	(	PUNCT
inlawrev-2355	398	18	supp	supp	PROPN
inlawrev-2355	398	19	.	.	PUNCT
inlawrev-2355	398	20	1979	1979	NUM
inlawrev-2355	398	21	)	)	PUNCT
inlawrev-2355	398	22	.	.	PUNCT
inlawrev-2355	399	1	'	'	PUNCT
inlawrev-2355	399	2	ud	ud	INTJ
inlawrev-2355	399	3	.	.	PUNCT
inlawrev-2355	400	1	§	§	PROPN
inlawrev-2355	400	2	6	6	NUM
inlawrev-2355	400	3	-	-	SYM
inlawrev-2355	400	4	4	4	NUM
inlawrev-2355	400	5	-	-	PUNCT
inlawrev-2355	400	6	1	1	NUM
inlawrev-2355	400	7	-	-	SYM
inlawrev-2355	400	8	26	26	NUM
inlawrev-2355	400	9	(	(	PUNCT
inlawrev-2355	400	10	1971	1971	NUM
inlawrev-2355	400	11	)	)	PUNCT
inlawrev-2355	400	12	(	(	PUNCT
inlawrev-2355	400	13	repealed	repeal	VERB
inlawrev-2355	400	14	1976	1976	NUM
inlawrev-2355	400	15	)	)	PUNCT
inlawrev-2355	400	16	(	(	PUNCT
inlawrev-2355	400	17	current	current	ADJ
inlawrev-2355	400	18	version	version	NOUN
inlawrev-2355	400	19	at	at	ADP
inlawrev-2355	400	20	i	i	PROPN
inlawrev-2355	400	21	d.	d.	PROPN
inlawrev-2355	400	22	§	§	PROPN
inlawrev-2355	400	23	6	6	NUM
inlawrev-2355	400	24	-	-	SYM
inlawrev-2355	400	25	4.1	4.1	NUM
inlawrev-2355	400	26	-	-	PUNCT
inlawrev-2355	400	27	3	3	NUM
inlawrev-2355	400	28	-	-	SYM
inlawrev-2355	400	29	5	5	NUM
inlawrev-2355	400	30	(	(	PUNCT
inlawrev-2355	400	31	1976	1976	NUM
inlawrev-2355	400	32	)	)	PUNCT
inlawrev-2355	400	33	)	)	PUNCT
inlawrev-2355	400	34	.	.	PUNCT
inlawrev-2355	401	1	''	''	PUNCT
inlawrev-2355	401	2	3t9	3t9	NUM
inlawrev-2355	401	3	n.e.2d	n.e.2d	NOUN
inlawrev-2355	401	4	501	501	NUM
inlawrev-2355	401	5	(	(	PUNCT
inlawrev-2355	401	6	ind	ind	NOUN
inlawrev-2355	401	7	.	.	PUNCT
inlawrev-2355	402	1	ct	ct	PROPN
inlawrev-2355	402	2	.	.	PUNCT
inlawrev-2355	403	1	app	app	PROPN
inlawrev-2355	403	2	.	.	PROPN
inlawrev-2355	404	1	1978	1978	NUM
inlawrev-2355	404	2	)	)	PUNCT
inlawrev-2355	404	3	.	.	PUNCT
inlawrev-2355	405	1	for	for	ADP
inlawrev-2355	405	2	discussion	discussion	NOUN
inlawrev-2355	405	3	of	of	ADP
inlawrev-2355	405	4	another	another	DET
inlawrev-2355	405	5	aspect	aspect	NOUN
inlawrev-2355	405	6	of	of	ADP
inlawrev-2355	405	7	this	this	DET
inlawrev-2355	405	8	case	case	NOUN
inlawrev-2355	405	9	,	,	PUNCT
inlawrev-2355	405	10	see	see	VERB
inlawrev-2355	405	11	notes	note	NOUN
inlawrev-2355	405	12	103	103	NUM
inlawrev-2355	405	13	-	-	SYM
inlawrev-2355	405	14	07	07	NUM
inlawrev-2355	405	15	supra	supra	NOUN
inlawrev-2355	405	16	and	and	CCONJ
inlawrev-2355	405	17	accompanying	accompany	VERB
inlawrev-2355	405	18	text	text	NOUN
inlawrev-2355	405	19	.	.	PUNCT
inlawrev-2355	406	1	'	'	PUNCT
inlawrev-2355	406	2	ind	ind	NOUN
inlawrev-2355	406	3	.	.	PUNCT
inlawrev-2355	407	1	code	code	PROPN
inlawrev-2355	407	2	§	§	PROPN
inlawrev-2355	407	3	6	6	NUM
inlawrev-2355	407	4	-	-	SYM
inlawrev-2355	407	5	4.1	4.1	NUM
inlawrev-2355	407	6	-	-	PUNCT
inlawrev-2355	407	7	3	3	NUM
inlawrev-2355	407	8	-	-	SYM
inlawrev-2355	407	9	5	5	NUM
inlawrev-2355	407	10	(	(	PUNCT
inlawrev-2355	407	11	1976	1976	NUM
inlawrev-2355	407	12	)	)	PUNCT
inlawrev-2355	407	13	.	.	PUNCT
inlawrev-2355	408	1	'	'	PUNCT
inlawrev-2355	408	2	«	«	PUNCT
inlawrev-2355	408	3	379	379	NUM
inlawrev-2355	408	4	n.e.2d	n.e.2d	NOUN
inlawrev-2355	408	5	at	at	ADP
inlawrev-2355	408	6	506	506	NUM
inlawrev-2355	408	7	-	-	SYM
inlawrev-2355	408	8	07	07	NUM
inlawrev-2355	408	9	.	.	PUNCT
inlawrev-2355	408	10	''	''	PUNCT
inlawrev-2355	409	1	ind	ind	PROPN
inlawrev-2355	409	2	.	.	PUNCT
inlawrev-2355	410	1	code	code	PROPN
inlawrev-2355	410	2	§	§	PROPN
inlawrev-2355	410	3	6	6	NUM
inlawrev-2355	410	4	-	-	SYM
inlawrev-2355	410	5	4.1	4.1	NUM
inlawrev-2355	410	6	-	-	PUNCT
inlawrev-2355	410	7	2	2	NUM
inlawrev-2355	410	8	-	-	SYM
inlawrev-2355	410	9	3	3	NUM
inlawrev-2355	410	10	(	(	PUNCT
inlawrev-2355	410	11	supp	supp	NOUN
inlawrev-2355	410	12	.	.	PUNCT
inlawrev-2355	410	13	1979	1979	NUM
inlawrev-2355	410	14	)	)	PUNCT
inlawrev-2355	410	15	.	.	PUNCT
inlawrev-2355	411	1	14	14	NUM
inlawrev-2355	411	2	indiana	indiana	PROPN
inlawrev-2355	411	3	lawreview	lawreview	PROPN
inlawrev-2355	412	1	[	[	X
inlawrev-2355	412	2	vol	vol	NOUN
inlawrev-2355	412	3	.	.	PUNCT
inlawrev-2355	413	1	13:1	13:1	NUM
inlawrev-2355	413	2	residents	resident	NOUN
inlawrev-2355	413	3	of	of	ADP
inlawrev-2355	413	4	states	state	NOUN
inlawrev-2355	413	5	with	with	ADP
inlawrev-2355	413	6	which	which	PRON
inlawrev-2355	413	7	indiana	indiana	PROPN
inlawrev-2355	413	8	does	do	AUX
inlawrev-2355	413	9	not	not	PART
inlawrev-2355	413	10	enjoy	enjoy	VERB
inlawrev-2355	413	11	reciprocity	reciprocity	NOUN
inlawrev-2355	413	12	.	.	PUNCT
inlawrev-2355	414	1	if	if	SCONJ
inlawrev-2355	414	2	the	the	DET
inlawrev-2355	414	3	decision	decision	NOUN
inlawrev-2355	414	4	in	in	ADP
inlawrev-2355	414	5	state	state	NOUN
inlawrev-2355	414	6	v.	v.	ADP
inlawrev-2355	414	7	davies	davy	NOUN
inlawrev-2355	414	8	stands	stand	VERB
inlawrev-2355	414	9	,	,	PUNCT
inlawrev-2355	414	10	the	the	DET
inlawrev-2355	414	11	following	follow	VERB
inlawrev-2355	414	12	situation	situation	NOUN
inlawrev-2355	414	13	will	will	AUX
inlawrev-2355	414	14	exist	exist	VERB
inlawrev-2355	414	15	:	:	PUNCT
inlawrev-2355	414	16	for	for	SCONJ
inlawrev-2355	414	17	decedent	decedent	NOUN
inlawrev-2355	414	18	's	's	PART
inlawrev-2355	414	19	dying	die	VERB
inlawrev-2355	414	20	prior	prior	ADV
inlawrev-2355	414	21	to	to	ADP
inlawrev-2355	414	22	february	february	PROPN
inlawrev-2355	414	23	18	18	NUM
inlawrev-2355	414	24	,	,	PUNCT
inlawrev-2355	414	25	1976	1976	NUM
inlawrev-2355	414	26	,	,	PUNCT
inlawrev-2355	414	27	the	the	DET
inlawrev-2355	414	28	exemption	exemption	NOUN
inlawrev-2355	414	29	applies	apply	VERB
inlawrev-2355	414	30	to	to	ADP
inlawrev-2355	414	31	both	both	DET
inlawrev-2355	414	32	the	the	DET
inlawrev-2355	414	33	inheritance	inheritance	NOUN
inlawrev-2355	414	34	and	and	CCONJ
inlawrev-2355	414	35	estate	estate	NOUN
inlawrev-2355	414	36	taxes	taxis	NOUN
inlawrev-2355	414	37	;	;	PUNCT
inlawrev-2355	414	38	from	from	ADP
inlawrev-2355	414	39	february	february	PROPN
inlawrev-2355	414	40	18	18	NUM
inlawrev-2355	414	41	,	,	PUNCT
inlawrev-2355	414	42	1976	1976	NUM
inlawrev-2355	414	43	,	,	PUNCT
inlawrev-2355	414	44	through	through	ADP
inlawrev-2355	414	45	june	june	PROPN
inlawrev-2355	414	46	30	30	NUM
inlawrev-2355	414	47	,	,	PUNCT
inlawrev-2355	414	48	1979	1979	NUM
inlawrev-2355	414	49	,	,	PUNCT
inlawrev-2355	414	50	the	the	DET
inlawrev-2355	414	51	exemption	exemption	NOUN
inlawrev-2355	414	52	applies	apply	VERB
inlawrev-2355	414	53	only	only	ADV
inlawrev-2355	414	54	to	to	ADP
inlawrev-2355	414	55	the	the	DET
inlawrev-2355	414	56	inheritance	inheritance	NOUN
inlawrev-2355	414	57	taxes	taxis	NOUN
inlawrev-2355	414	58	;	;	PUNCT
inlawrev-2355	414	59	after	after	ADP
inlawrev-2355	414	60	july	july	PROPN
inlawrev-2355	414	61	1	1	NUM
inlawrev-2355	414	62	,	,	PUNCT
inlawrev-2355	414	63	1979	1979	NUM
inlawrev-2355	414	64	,	,	PUNCT
inlawrev-2355	414	65	the	the	DET
inlawrev-2355	414	66	exemption	exemption	NOUN
inlawrev-2355	414	67	again	again	ADV
inlawrev-2355	414	68	applies	apply	VERB
inlawrev-2355	414	69	to	to	ADP
inlawrev-2355	414	70	both	both	DET
inlawrev-2355	414	71	taxes	taxis	NOUN
inlawrev-2355	414	72	.	.	PUNCT
inlawrev-2355	415	1	the	the	DET
inlawrev-2355	415	2	deductions	deduction	NOUN
inlawrev-2355	415	3	allowed	allow	VERB
inlawrev-2355	415	4	against	against	ADP
inlawrev-2355	415	5	the	the	DET
inlawrev-2355	415	6	value	value	NOUN
inlawrev-2355	415	7	of	of	ADP
inlawrev-2355	415	8	property	property	NOUN
inlawrev-2355	415	9	interests	interest	NOUN
inlawrev-2355	415	10	transferred	transfer	VERB
inlawrev-2355	415	11	by	by	ADP
inlawrev-2355	415	12	a	a	DET
inlawrev-2355	415	13	resident	resident	ADJ
inlawrev-2355	415	14	decedent	decedent	NOUN
inlawrev-2355	415	15	under	under	ADP
inlawrev-2355	415	16	his	his	PRON
inlawrev-2355	415	17	will	will	NOUN
inlawrev-2355	415	18	or	or	CCONJ
inlawrev-2355	415	19	under	under	ADP
inlawrev-2355	415	20	the	the	DET
inlawrev-2355	415	21	laws	law	NOUN
inlawrev-2355	415	22	of	of	ADP
inlawrev-2355	415	23	intestate	intestate	ADJ
inlawrev-2355	415	24	succession^	succession^	NOUN
inlawrev-2355	415	25	''	''	PUNCT
inlawrev-2355	415	26	"	"	PUNCT
inlawrev-2355	415	27	are	be	AUX
inlawrev-2355	415	28	now	now	ADV
inlawrev-2355	415	29	also	also	ADV
inlawrev-2355	415	30	allowed	allow	VERB
inlawrev-2355	415	31	against	against	ADP
inlawrev-2355	415	32	the	the	DET
inlawrev-2355	415	33	value	value	NOUN
inlawrev-2355	415	34	of	of	ADP
inlawrev-2355	415	35	property	property	NOUN
inlawrev-2355	415	36	interests	interest	NOUN
inlawrev-2355	415	37	transferred	transfer	VERB
inlawrev-2355	415	38	under	under	ADP
inlawrev-2355	415	39	a	a	DET
inlawrev-2355	415	40	trust	trust	NOUN
inlawrev-2355	415	41	.	.	PUNCT
inlawrev-2355	416	1	^"^	^"^	PROPN
inlawrev-2355	416	2	in	in	ADP
inlawrev-2355	416	3	estates	estate	NOUN
inlawrev-2355	416	4	consisting	consist	VERB
inlawrev-2355	416	5	entirely	entirely	ADV
inlawrev-2355	416	6	of	of	ADP
inlawrev-2355	416	7	trust	trust	NOUN
inlawrev-2355	416	8	property	property	NOUN
inlawrev-2355	416	9	,	,	PUNCT
inlawrev-2355	416	10	the	the	DET
inlawrev-2355	416	11	issue	issue	NOUN
inlawrev-2355	416	12	arose	arise	VERB
inlawrev-2355	416	13	as	as	ADP
inlawrev-2355	416	14	to	to	ADP
inlawrev-2355	416	15	whether	whether	SCONJ
inlawrev-2355	416	16	a	a	DET
inlawrev-2355	416	17	transfer	transfer	NOUN
inlawrev-2355	416	18	by	by	ADP
inlawrev-2355	416	19	trust	trust	NOUN
inlawrev-2355	416	20	occurred	occur	VERB
inlawrev-2355	416	21	by	by	ADP
inlawrev-2355	416	22	operation	operation	NOUN
inlawrev-2355	416	23	of	of	ADP
inlawrev-2355	416	24	law	law	NOUN
inlawrev-2355	416	25	and	and	CCONJ
inlawrev-2355	416	26	,	,	PUNCT
inlawrev-2355	416	27	if	if	SCONJ
inlawrev-2355	416	28	not	not	PART
inlawrev-2355	416	29	,	,	PUNCT
inlawrev-2355	416	30	what	what	DET
inlawrev-2355	416	31	deductions	deduction	NOUN
inlawrev-2355	416	32	were	be	AUX
inlawrev-2355	416	33	valid	valid	ADJ
inlawrev-2355	416	34	against	against	ADP
inlawrev-2355	416	35	the	the	DET
inlawrev-2355	416	36	value	value	NOUN
inlawrev-2355	416	37	of	of	ADP
inlawrev-2355	416	38	such	such	ADJ
inlawrev-2355	416	39	property	property	NOUN
inlawrev-2355	416	40	interests	interest	NOUN
inlawrev-2355	416	41	.	.	PUNCT
inlawrev-2355	417	1	this	this	DET
inlawrev-2355	417	2	issue	issue	NOUN
inlawrev-2355	417	3	is	be	AUX
inlawrev-2355	417	4	now	now	ADV
inlawrev-2355	417	5	settled	settle	VERB
inlawrev-2355	417	6	.	.	PUNCT
inlawrev-2355	418	1	the	the	DET
inlawrev-2355	418	2	new	new	ADJ
inlawrev-2355	418	3	provision	provision	NOUN
inlawrev-2355	418	4	was	be	AUX
inlawrev-2355	418	5	made	make	VERB
inlawrev-2355	418	6	retroactive	retroactive	ADJ
inlawrev-2355	418	7	to	to	ADP
inlawrev-2355	418	8	march	march	PROPN
inlawrev-2355	418	9	1	1	NUM
inlawrev-2355	418	10	,	,	PUNCT
inlawrev-2355	418	11	1976,^	1976,^	NOUN
inlawrev-2355	418	12	°	°	NUM
inlawrev-2355	418	13	^	^	PUNCT
inlawrev-2355	418	14	to	to	PART
inlawrev-2355	418	15	cover	cover	VERB
inlawrev-2355	418	16	those	those	DET
inlawrev-2355	418	17	estates	estate	NOUN
inlawrev-2355	418	18	in	in	ADP
inlawrev-2355	418	19	which	which	PRON
inlawrev-2355	418	20	the	the	DET
inlawrev-2355	418	21	issue	issue	NOUN
inlawrev-2355	418	22	first	first	ADV
inlawrev-2355	418	23	arose	arise	VERB
inlawrev-2355	418	24	.	.	PUNCT
inlawrev-2355	419	1	b.	b.	PROPN
inlawrev-2355	419	2	judicial	judicial	ADJ
inlawrev-2355	419	3	developments	development	NOUN
inlawrev-2355	419	4	.	.	PUNCT
inlawrev-2355	420	1	—	—	PUNCT
inlawrev-2355	420	2	during	during	ADP
inlawrev-2355	420	3	the	the	DET
inlawrev-2355	420	4	last	last	ADJ
inlawrev-2355	420	5	year	year	NOUN
inlawrev-2355	420	6	,	,	PUNCT
inlawrev-2355	420	7	three	three	NUM
inlawrev-2355	420	8	cases	case	NOUN
inlawrev-2355	420	9	involving	involve	VERB
inlawrev-2355	420	10	indiana	indiana	PROPN
inlawrev-2355	420	11	's	's	PART
inlawrev-2355	420	12	inheritance	inheritance	NOUN
inlawrev-2355	420	13	and	and	CCONJ
inlawrev-2355	420	14	estate	estate	NOUN
inlawrev-2355	420	15	tax	tax	NOUN
inlawrev-2355	420	16	were	be	AUX
inlawrev-2355	420	17	decided	decide	VERB
inlawrev-2355	420	18	.	.	PUNCT
inlawrev-2355	421	1	the	the	DET
inlawrev-2355	421	2	decisions	decision	NOUN
inlawrev-2355	421	3	raised	raise	VERB
inlawrev-2355	421	4	the	the	DET
inlawrev-2355	421	5	questions	question	NOUN
inlawrev-2355	421	6	of	of	ADP
inlawrev-2355	421	7	reciprocity	reciprocity	NOUN
inlawrev-2355	421	8	,	,	PUNCT
inlawrev-2355	421	9	real	real	ADJ
inlawrev-2355	421	10	estate	estate	NOUN
inlawrev-2355	421	11	held	hold	VERB
inlawrev-2355	421	12	by	by	ADP
inlawrev-2355	421	13	the	the	DET
inlawrev-2355	421	14	entireties	entirety	NOUN
inlawrev-2355	421	15	,	,	PUNCT
inlawrev-2355	421	16	and	and	CCONJ
inlawrev-2355	421	17	contribution	contribution	NOUN
inlawrev-2355	421	18	.	.	PUNCT
inlawrev-2355	422	1	state	state	PROPN
inlawrev-2355	422	2	v.	v.	PROPN
inlawrev-2355	422	3	davies^^^	davies^^^	PROPN
inlawrev-2355	422	4	involved	involve	VERB
inlawrev-2355	422	5	a	a	DET
inlawrev-2355	422	6	decedent	decedent	NOUN
inlawrev-2355	422	7	who	who	PRON
inlawrev-2355	422	8	had	have	AUX
inlawrev-2355	422	9	died	die	VERB
inlawrev-2355	422	10	in	in	ADP
inlawrev-2355	422	11	florida	florida	PROPN
inlawrev-2355	422	12	owning	own	VERB
inlawrev-2355	422	13	intangible	intangible	ADJ
inlawrev-2355	422	14	personal	personal	ADJ
inlawrev-2355	422	15	property	property	NOUN
inlawrev-2355	422	16	in	in	ADP
inlawrev-2355	422	17	indiana	indiana	PROPN
inlawrev-2355	422	18	.	.	PUNCT
inlawrev-2355	423	1	the	the	DET
inlawrev-2355	423	2	court	court	NOUN
inlawrev-2355	423	3	considered	consider	VERB
inlawrev-2355	423	4	the	the	DET
inlawrev-2355	423	5	jurisdiction	jurisdiction	NOUN
inlawrev-2355	423	6	of	of	ADP
inlawrev-2355	423	7	the	the	DET
inlawrev-2355	423	8	probate	probate	NOUN
inlawrev-2355	423	9	court	court	NOUN
inlawrev-2355	423	10	to	to	PART
inlawrev-2355	423	11	allow	allow	VERB
inlawrev-2355	423	12	a	a	DET
inlawrev-2355	423	13	refund	refund	NOUN
inlawrev-2355	423	14	of	of	ADP
inlawrev-2355	423	15	indiana	indiana	PROPN
inlawrev-2355	423	16	estate	estate	PROPN
inlawrev-2355	423	17	tax	tax	NOUN
inlawrev-2355	423	18	paid	pay	VERB
inlawrev-2355	423	19	by	by	ADP
inlawrev-2355	423	20	the	the	DET
inlawrev-2355	423	21	nonresident	nonresident	ADJ
inlawrev-2355	423	22	decedent	decedent	NOUN
inlawrev-2355	423	23	's	's	PART
inlawrev-2355	423	24	estate	estate	NOUN
inlawrev-2355	423	25	.	.	PUNCT
inlawrev-2355	424	1	resolution	resolution	NOUN
inlawrev-2355	424	2	of	of	ADP
inlawrev-2355	424	3	this	this	DET
inlawrev-2355	424	4	issue	issue	NOUN
inlawrev-2355	424	5	required	require	VERB
inlawrev-2355	424	6	an	an	DET
inlawrev-2355	424	7	analysis	analysis	NOUN
inlawrev-2355	424	8	of	of	ADP
inlawrev-2355	424	9	both	both	CCONJ
inlawrev-2355	424	10	the	the	DET
inlawrev-2355	424	11	rehearing	rehear	VERB
inlawrev-2355	424	12	statute^	statute^	NOUN
inlawrev-2355	424	13	"	"	PUNCT
inlawrev-2355	424	14	"	"	PUNCT
inlawrev-2355	424	15	*	*	PUNCT
inlawrev-2355	424	16	and	and	CCONJ
inlawrev-2355	424	17	the	the	DET
inlawrev-2355	424	18	refund	refund	NOUN
inlawrev-2355	424	19	statute	statute	NOUN
inlawrev-2355	424	20	.	.	PUNCT
inlawrev-2355	425	1	^	^	PUNCT
inlawrev-2355	425	2	°	°	PROPN
inlawrev-2355	425	3	^	^	PUNCT
inlawrev-2355	425	4	the	the	DET
inlawrev-2355	425	5	former	former	NOUN
inlawrev-2355	425	6	allows	allow	VERB
inlawrev-2355	425	7	taxpayers	taxpayer	NOUN
inlawrev-2355	425	8	the	the	DET
inlawrev-2355	425	9	opportunity	opportunity	NOUN
inlawrev-2355	425	10	to	to	PART
inlawrev-2355	425	11	contest	contest	VERB
inlawrev-2355	425	12	the	the	DET
inlawrev-2355	425	13	tax	tax	NOUN
inlawrev-2355	425	14	determination	determination	NOUN
inlawrev-2355	425	15	of	of	ADP
inlawrev-2355	425	16	the	the	DET
inlawrev-2355	425	17	appraisal	appraisal	NOUN
inlawrev-2355	425	18	and	and	CCONJ
inlawrev-2355	425	19	assessment	assessment	NOUN
inlawrev-2355	425	20	;	;	PUNCT
inlawrev-2355	425	21	the	the	DET
inlawrev-2355	425	22	latter	latter	NOUN
inlawrev-2355	425	23	requires	require	VERB
inlawrev-2355	425	24	the	the	DET
inlawrev-2355	425	25	payment	payment	NOUN
inlawrev-2355	425	26	of	of	ADP
inlawrev-2355	425	27	tax	tax	NOUN
inlawrev-2355	425	28	before	before	SCONJ
inlawrev-2355	425	29	a	a	DET
inlawrev-2355	425	30	suit	suit	NOUN
inlawrev-2355	425	31	for	for	ADP
inlawrev-2355	425	32	refund	refund	NOUN
inlawrev-2355	425	33	can	can	AUX
inlawrev-2355	425	34	be	be	AUX
inlawrev-2355	425	35	instituted.^	instituted.^	NOUN
inlawrev-2355	425	36	''	''	PUNCT
inlawrev-2355	425	37	®	®	NOUN
inlawrev-2355	425	38	the	the	DET
inlawrev-2355	425	39	court	court	NOUN
inlawrev-2355	425	40	held	hold	VERB
inlawrev-2355	425	41	that	that	SCONJ
inlawrev-2355	425	42	these	these	DET
inlawrev-2355	425	43	two	two	NUM
inlawrev-2355	425	44	statutes	statute	NOUN
inlawrev-2355	425	45	created	create	VERB
inlawrev-2355	425	46	alternative	alternative	ADJ
inlawrev-2355	425	47	remedies	remedy	NOUN
inlawrev-2355	425	48	;	;	PUNCT
inlawrev-2355	425	49	thus	thus	ADV
inlawrev-2355	425	50	,	,	PUNCT
inlawrev-2355	425	51	the	the	DET
inlawrev-2355	425	52	estate	estate	NOUN
inlawrev-2355	425	53	's	's	PART
inlawrev-2355	425	54	failure	failure	NOUN
inlawrev-2355	425	55	to	to	PART
inlawrev-2355	425	56	protest	protest	VERB
inlawrev-2355	425	57	the	the	DET
inlawrev-2355	425	58	assessment	assessment	NOUN
inlawrev-2355	425	59	did	do	AUX
inlawrev-2355	425	60	not	not	PART
inlawrev-2355	425	61	bar	bar	VERB
inlawrev-2355	425	62	a	a	DET
inlawrev-2355	425	63	subsequent	subsequent	ADJ
inlawrev-2355	425	64	refund	refund	NOUN
inlawrev-2355	425	65	suit	suit	NOUN
inlawrev-2355	425	66	after	after	SCONJ
inlawrev-2355	425	67	the	the	DET
inlawrev-2355	425	68	tax	tax	NOUN
inlawrev-2355	425	69	had	have	AUX
inlawrev-2355	425	70	been	be	AUX
inlawrev-2355	425	71	paid.^"^	paid.^"^	PROPN
inlawrev-2355	425	72	in	in	ADP
inlawrev-2355	425	73	state	state	PROPN
inlawrev-2355	425	74	v.	v.	PROPN
inlawrev-2355	425	75	union	union	PROPN
inlawrev-2355	425	76	bank	bank	PROPN
inlawrev-2355	425	77	&	&	CCONJ
inlawrev-2355	425	78	trust	trust	PROPN
inlawrev-2355	425	79	co.	co.	PROPN
inlawrev-2355	425	80	,^^^	,^^^	PUNCT
inlawrev-2355	425	81	the	the	DET
inlawrev-2355	425	82	decedent	decedent	NOUN
inlawrev-2355	425	83	and	and	CCONJ
inlawrev-2355	425	84	her	her	PRON
inlawrev-2355	425	85	husband	husband	NOUN
inlawrev-2355	425	86	had	have	AUX
inlawrev-2355	425	87	transferred	transfer	VERB
inlawrev-2355	425	88	certain	certain	ADJ
inlawrev-2355	425	89	land	land	NOUN
inlawrev-2355	425	90	owned	own	VERB
inlawrev-2355	425	91	by	by	ADP
inlawrev-2355	425	92	them	they	PRON
inlawrev-2355	425	93	as	as	ADP
inlawrev-2355	425	94	tenants	tenant	NOUN
inlawrev-2355	425	95	by	by	ADP
inlawrev-2355	425	96	the	the	DET
inlawrev-2355	425	97	entireties	entirety	NOUN
inlawrev-2355	425	98	,	,	PUNCT
inlawrev-2355	425	99	reserving	reserve	VERB
inlawrev-2355	425	100	a	a	DET
inlawrev-2355	425	101	life	life	NOUN
inlawrev-2355	425	102	estate	estate	NOUN
inlawrev-2355	425	103	.	.	PUNCT
inlawrev-2355	426	1	the	the	DET
inlawrev-2355	426	2	husband	husband	NOUN
inlawrev-2355	426	3	died	die	VERB
inlawrev-2355	426	4	in	in	ADP
inlawrev-2355	426	5	1968	1968	NUM
inlawrev-2355	426	6	and	and	CCONJ
inlawrev-2355	426	7	no	no	DET
inlawrev-2355	426	8	•""m	•""m	NOUN
inlawrev-2355	426	9	§	§	PROPN
inlawrev-2355	426	10	6	6	NUM
inlawrev-2355	426	11	-	-	SYM
inlawrev-2355	426	12	4.1	4.1	NUM
inlawrev-2355	426	13	-	-	PUNCT
inlawrev-2355	426	14	3	3	NUM
inlawrev-2355	426	15	-	-	SYM
inlawrev-2355	426	16	13	13	NUM
inlawrev-2355	426	17	(	(	PUNCT
inlawrev-2355	426	18	1976	1976	NUM
inlawrev-2355	426	19	&	&	CCONJ
inlawrev-2355	426	20	supp	supp	PROPN
inlawrev-2355	426	21	.	.	PUNCT
inlawrev-2355	426	22	1979	1979	NUM
inlawrev-2355	426	23	)	)	PUNCT
inlawrev-2355	426	24	.	.	PUNCT
inlawrev-2355	427	1	'	'	PUNCT
inlawrev-2355	427	2	"	"	PUNCT
inlawrev-2355	427	3	'	'	PUNCT
inlawrev-2355	427	4	i	i	PRON
inlawrev-2355	427	5	d.	d.	PROPN
inlawrev-2355	427	6	§	§	PROPN
inlawrev-2355	427	7	6	6	NUM
inlawrev-2355	427	8	-	-	SYM
inlawrev-2355	427	9	4.1	4.1	NUM
inlawrev-2355	427	10	-	-	PUNCT
inlawrev-2355	427	11	3	3	NUM
inlawrev-2355	427	12	-	-	NUM
inlawrev-2355	427	13	13(b	13(b	NUM
inlawrev-2355	427	14	)	)	PUNCT
inlawrev-2355	427	15	(	(	PUNCT
inlawrev-2355	427	16	supp	supp	NOUN
inlawrev-2355	427	17	.	.	PUNCT
inlawrev-2355	427	18	1979	1979	NUM
inlawrev-2355	427	19	)	)	PUNCT
inlawrev-2355	427	20	.	.	PUNCT
inlawrev-2355	428	1	'	'	PUNCT
inlawrev-2355	428	2	"	"	PUNCT
inlawrev-2355	428	3	'	'	PUNCT
inlawrev-2355	428	4	act	act	NOUN
inlawrev-2355	428	5	of	of	ADP
inlawrev-2355	428	6	apr	apr	PROPN
inlawrev-2355	428	7	.	.	PROPN
inlawrev-2355	428	8	9	9	NUM
inlawrev-2355	428	9	,	,	PUNCT
inlawrev-2355	428	10	1979	1979	NUM
inlawrev-2355	428	11	,	,	PUNCT
inlawrev-2355	428	12	pub	pub	NOUN
inlawrev-2355	428	13	.	.	PUNCT
inlawrev-2355	429	1	l.	l.	PROPN
inlawrev-2355	429	2	no	no	INTJ
inlawrev-2355	429	3	.	.	PROPN
inlawrev-2355	430	1	75	75	NUM
inlawrev-2355	430	2	,	,	PUNCT
inlawrev-2355	430	3	§	§	PROPN
inlawrev-2355	430	4	16	16	NUM
inlawrev-2355	430	5	,	,	PUNCT
inlawrev-2355	430	6	1979	1979	NUM
inlawrev-2355	430	7	ind	ind	NOUN
inlawrev-2355	430	8	.	.	PUNCT
inlawrev-2355	431	1	acts	act	VERB
inlawrev-2355	431	2	319	319	NUM
inlawrev-2355	431	3	(	(	PUNCT
inlawrev-2355	431	4	not	not	PART
inlawrev-2355	431	5	codified	codify	VERB
inlawrev-2355	431	6	)	)	PUNCT
inlawrev-2355	431	7	.	.	PUNCT
inlawrev-2355	432	1	•"'379	•"'379	PROPN
inlawrev-2355	432	2	n.e.2d	n.e.2d	NOUN
inlawrev-2355	432	3	501	501	NUM
inlawrev-2355	432	4	(	(	PUNCT
inlawrev-2355	432	5	ind	ind	NOUN
inlawrev-2355	432	6	.	.	PUNCT
inlawrev-2355	433	1	ct	ct	PROPN
inlawrev-2355	433	2	.	.	PUNCT
inlawrev-2355	434	1	app	app	PROPN
inlawrev-2355	434	2	.	.	PROPN
inlawrev-2355	435	1	1978	1978	NUM
inlawrev-2355	435	2	)	)	PUNCT
inlawrev-2355	435	3	.	.	PUNCT
inlawrev-2355	436	1	for	for	ADP
inlawrev-2355	436	2	discussion	discussion	NOUN
inlawrev-2355	436	3	of	of	ADP
inlawrev-2355	436	4	another	another	DET
inlawrev-2355	436	5	aspect	aspect	NOUN
inlawrev-2355	436	6	of	of	ADP
inlawrev-2355	436	7	this	this	DET
inlawrev-2355	436	8	case	case	NOUN
inlawrev-2355	436	9	,	,	PUNCT
inlawrev-2355	436	10	see	see	VERB
inlawrev-2355	436	11	notes	note	VERB
inlawrev-2355	436	12	96	96	NUM
inlawrev-2355	436	13	-	-	SYM
inlawrev-2355	436	14	99	99	NUM
inlawrev-2355	436	15	supra	supra	NOUN
inlawrev-2355	436	16	and	and	CCONJ
inlawrev-2355	436	17	accompanying	accompany	VERB
inlawrev-2355	436	18	text	text	NOUN
inlawrev-2355	436	19	.	.	PUNCT
inlawrev-2355	437	1	'	'	PUNCT
inlawrev-2355	437	2	"	"	PUNCT
inlawrev-2355	437	3	"	"	PUNCT
inlawrev-2355	437	4	ind	ind	NOUN
inlawrev-2355	437	5	.	.	PUNCT
inlawrev-2355	437	6	code	code	PROPN
inlawrev-2355	437	7	§	§	PROPN
inlawrev-2355	437	8	6	6	NUM
inlawrev-2355	437	9	-	-	SYM
inlawrev-2355	437	10	4	4	NUM
inlawrev-2355	437	11	-	-	PUNCT
inlawrev-2355	437	12	1	1	NUM
inlawrev-2355	437	13	-	-	SYM
inlawrev-2355	437	14	21	21	NUM
inlawrev-2355	437	15	(	(	PUNCT
inlawrev-2355	437	16	repealed	repeal	VERB
inlawrev-2355	437	17	1976	1976	NUM
inlawrev-2355	437	18	)	)	PUNCT
inlawrev-2355	437	19	(	(	PUNCT
inlawrev-2355	437	20	current	current	ADJ
inlawrev-2355	437	21	version	version	NOUN
inlawrev-2355	437	22	at	at	ADP
inlawrev-2355	437	23	i	i	PROPN
inlawrev-2355	437	24	d.	d.	PROPN
inlawrev-2355	437	25	§	§	PROPN
inlawrev-2355	437	26	6	6	NUM
inlawrev-2355	437	27	-	-	SYM
inlawrev-2355	437	28	4.1	4.1	NUM
inlawrev-2355	437	29	-	-	PUNCT
inlawrev-2355	437	30	7	7	NUM
inlawrev-2355	437	31	-	-	SYM
inlawrev-2355	437	32	5	5	NUM
inlawrev-2355	437	33	(	(	PUNCT
inlawrev-2355	437	34	1976	1976	NUM
inlawrev-2355	437	35	)	)	PUNCT
inlawrev-2355	437	36	)	)	PUNCT
inlawrev-2355	437	37	.	.	PUNCT
inlawrev-2355	438	1	"	"	PUNCT
inlawrev-2355	438	2	"	"	PUNCT
inlawrev-2355	438	3	i	i	PRON
inlawrev-2355	438	4	d.	d.	PROPN
inlawrev-2355	438	5	§	§	PROPN
inlawrev-2355	438	6	6	6	NUM
inlawrev-2355	438	7	-	-	SYM
inlawrev-2355	438	8	4	4	NUM
inlawrev-2355	438	9	-	-	PUNCT
inlawrev-2355	438	10	1	1	NUM
inlawrev-2355	438	11	-	-	SYM
inlawrev-2355	438	12	17	17	NUM
inlawrev-2355	438	13	(	(	PUNCT
inlawrev-2355	438	14	repealed	repeal	VERB
inlawrev-2355	438	15	1976	1976	NUM
inlawrev-2355	438	16	)	)	PUNCT
inlawrev-2355	438	17	(	(	PUNCT
inlawrev-2355	438	18	current	current	ADJ
inlawrev-2355	438	19	version	version	NOUN
inlawrev-2355	438	20	at	at	ADP
inlawrev-2355	438	21	i	i	PROPN
inlawrev-2355	438	22	d.	d.	PROPN
inlawrev-2355	438	23	§	§	PROPN
inlawrev-2355	438	24	§	§	PROPN
inlawrev-2355	438	25	6	6	NUM
inlawrev-2355	438	26	-	-	SYM
inlawrev-2355	438	27	4.1	4.1	NUM
inlawrev-2355	438	28	-	-	PUNCT
inlawrev-2355	438	29	10	10	NUM
inlawrev-2355	438	30	-	-	PUNCT
inlawrev-2355	438	31	1	1	NUM
inlawrev-2355	438	32	to	to	PART
inlawrev-2355	438	33	-3	-3	PUNCT
inlawrev-2355	438	34	(	(	PUNCT
inlawrev-2355	438	35	1976	1976	NUM
inlawrev-2355	438	36	)	)	PUNCT
inlawrev-2355	438	37	)	)	PUNCT
inlawrev-2355	438	38	.	.	PUNCT
inlawrev-2355	439	1	'	'	PUNCT
inlawrev-2355	439	2	"	"	PUNCT
inlawrev-2355	439	3	«	«	PUNCT
inlawrev-2355	439	4	379	379	NUM
inlawrev-2355	439	5	n.e.2d	n.e.2d	NOUN
inlawrev-2355	439	6	at	at	ADP
inlawrev-2355	439	7	503	503	NUM
inlawrev-2355	439	8	-	-	SYM
inlawrev-2355	439	9	04	04	NUM
inlawrev-2355	439	10	.	.	PUNCT
inlawrev-2355	440	1	"	"	PUNCT
inlawrev-2355	440	2	"	"	PUNCT
inlawrev-2355	440	3	i	i	PRON
inlawrev-2355	440	4	d.	d.	PROPN
inlawrev-2355	440	5	at	at	ADP
inlawrev-2355	440	6	505	505	NUM
inlawrev-2355	440	7	.	.	PUNCT
inlawrev-2355	440	8	'	'	PUNCT
inlawrev-2355	440	9	"	"	PUNCT
inlawrev-2355	440	10	«	«	PUNCT
inlawrev-2355	440	11	380	380	NUM
inlawrev-2355	440	12	n.e.2d	n.e.2d	NOUN
inlawrev-2355	440	13	1279	1279	NUM
inlawrev-2355	440	14	(	(	PUNCT
inlawrev-2355	440	15	ind	ind	NOUN
inlawrev-2355	440	16	.	.	PUNCT
inlawrev-2355	441	1	ct	ct	PROPN
inlawrev-2355	441	2	.	.	PUNCT
inlawrev-2355	442	1	app	app	PROPN
inlawrev-2355	442	2	.	.	PROPN
inlawrev-2355	442	3	1978	1978	NUM
inlawrev-2355	442	4	)	)	PUNCT
inlawrev-2355	442	5	.	.	PUNCT
inlawrev-2355	443	1	1980	1980	NUM
inlawrev-2355	443	2	]	]	PUNCT
inlawrev-2355	443	3	survey	survey	NOUN
inlawrev-2355	443	4	-	-	PUNCT
inlawrev-2355	443	5	foreword	foreword	NOUN
inlawrev-2355	443	6	15	15	NUM
inlawrev-2355	443	7	estate	estate	NOUN
inlawrev-2355	443	8	was	be	AUX
inlawrev-2355	443	9	opened	open	VERB
inlawrev-2355	443	10	.	.	PUNCT
inlawrev-2355	444	1	when	when	SCONJ
inlawrev-2355	444	2	the	the	DET
inlawrev-2355	444	3	decedent	decedent	NOUN
inlawrev-2355	444	4	died	die	VERB
inlawrev-2355	444	5	in	in	ADP
inlawrev-2355	444	6	1973	1973	NUM
inlawrev-2355	444	7	,	,	PUNCT
inlawrev-2355	444	8	the	the	DET
inlawrev-2355	444	9	administrator	administrator	NOUN
inlawrev-2355	444	10	reported	report	VERB
inlawrev-2355	444	11	only	only	ADV
inlawrev-2355	444	12	one	one	NUM
inlawrev-2355	444	13	-	-	PUNCT
inlawrev-2355	444	14	half	half	NOUN
inlawrev-2355	444	15	of	of	ADP
inlawrev-2355	444	16	the	the	DET
inlawrev-2355	444	17	value	value	NOUN
inlawrev-2355	444	18	of	of	ADP
inlawrev-2355	444	19	the	the	DET
inlawrev-2355	444	20	property	property	NOUN
inlawrev-2355	444	21	,	,	PUNCT
inlawrev-2355	444	22	contending	contend	VERB
inlawrev-2355	444	23	that	that	SCONJ
inlawrev-2355	444	24	the	the	DET
inlawrev-2355	444	25	remainder	remainder	NOUN
inlawrev-2355	444	26	passed	pass	VERB
inlawrev-2355	444	27	to	to	ADP
inlawrev-2355	444	28	the	the	DET
inlawrev-2355	444	29	grantee	grantee	NOUN
inlawrev-2355	444	30	at	at	ADP
inlawrev-2355	444	31	her	her	PRON
inlawrev-2355	444	32	husband	husband	NOUN
inlawrev-2355	444	33	's	's	PART
inlawrev-2355	444	34	death	death	NOUN
inlawrev-2355	444	35	.	.	PUNCT
inlawrev-2355	444	36	'	'	PUNCT
inlawrev-2355	445	1	°	°	NOUN
inlawrev-2355	445	2	^	^	PUNCT
inlawrev-2355	445	3	the	the	DET
inlawrev-2355	445	4	state	state	NOUN
inlawrev-2355	445	5	,	,	PUNCT
inlawrev-2355	445	6	on	on	ADP
inlawrev-2355	445	7	appeal	appeal	NOUN
inlawrev-2355	445	8	from	from	ADP
inlawrev-2355	445	9	the	the	DET
inlawrev-2355	445	10	denial	denial	NOUN
inlawrev-2355	445	11	of	of	ADP
inlawrev-2355	445	12	its	its	PRON
inlawrev-2355	445	13	petition	petition	NOUN
inlawrev-2355	445	14	for	for	ADP
inlawrev-2355	445	15	reappraisal	reappraisal	NOUN
inlawrev-2355	445	16	,	,	PUNCT
inlawrev-2355	445	17	contended	contend	VERB
inlawrev-2355	445	18	that	that	SCONJ
inlawrev-2355	445	19	the	the	DET
inlawrev-2355	445	20	estate	estate	NOUN
inlawrev-2355	445	21	was	be	AUX
inlawrev-2355	445	22	liable	liable	ADJ
inlawrev-2355	445	23	for	for	ADP
inlawrev-2355	445	24	tax	tax	NOUN
inlawrev-2355	445	25	on	on	ADP
inlawrev-2355	445	26	the	the	DET
inlawrev-2355	445	27	entire	entire	ADJ
inlawrev-2355	445	28	value	value	NOUN
inlawrev-2355	445	29	of	of	ADP
inlawrev-2355	445	30	the	the	DET
inlawrev-2355	445	31	property	property	NOUN
inlawrev-2355	445	32	.	.	PUNCT
inlawrev-2355	446	1	in	in	ADP
inlawrev-2355	446	2	agreeing	agree	VERB
inlawrev-2355	446	3	with	with	ADP
inlawrev-2355	446	4	this	this	DET
inlawrev-2355	446	5	contention	contention	NOUN
inlawrev-2355	446	6	,	,	PUNCT
inlawrev-2355	446	7	the	the	DET
inlawrev-2355	446	8	court	court	NOUN
inlawrev-2355	446	9	quoted	quote	VERB
inlawrev-2355	446	10	inheritance	inheritance	NOUN
inlawrev-2355	446	11	tax	tax	NOUN
inlawrev-2355	446	12	regulation	regulation	NOUN
inlawrev-2355	446	13	two	two	NUM
inlawrev-2355	446	14	:	:	PUNCT
inlawrev-2355	446	15	"	"	PUNCT
inlawrev-2355	446	16	whenever	whenever	SCONJ
inlawrev-2355	446	17	real	real	ADJ
inlawrev-2355	446	18	estate	estate	NOUN
inlawrev-2355	446	19	which	which	PRON
inlawrev-2355	446	20	is	be	AUX
inlawrev-2355	446	21	held	hold	VERB
inlawrev-2355	446	22	by	by	ADP
inlawrev-2355	446	23	the	the	DET
inlawrev-2355	446	24	entireties	entirety	NOUN
inlawrev-2355	446	25	is	be	AUX
inlawrev-2355	446	26	transferred	transfer	VERB
inlawrev-2355	446	27	,	,	PUNCT
inlawrev-2355	446	28	subject	subject	ADJ
inlawrev-2355	446	29	to	to	ADP
inlawrev-2355	446	30	joint	joint	ADJ
inlawrev-2355	446	31	and	and	CCONJ
inlawrev-2355	446	32	successive	successive	ADJ
inlawrev-2355	446	33	life	life	NOUN
inlawrev-2355	446	34	estates	estate	NOUN
inlawrev-2355	446	35	in	in	ADP
inlawrev-2355	446	36	the	the	DET
inlawrev-2355	446	37	grantors	grantor	NOUN
inlawrev-2355	446	38	,	,	PUNCT
inlawrev-2355	446	39	without	without	ADP
inlawrev-2355	446	40	valuable	valuable	ADJ
inlawrev-2355	446	41	and	and	CCONJ
inlawrev-2355	446	42	sufficient	sufficient	ADJ
inlawrev-2355	446	43	consideration	consideration	NOUN
inlawrev-2355	446	44	in	in	ADP
inlawrev-2355	446	45	money	money	NOUN
inlawrev-2355	446	46	or	or	CCONJ
inlawrev-2355	446	47	money	money	NOUN
inlawrev-2355	446	48	's	's	PART
inlawrev-2355	446	49	worth	worth	ADJ
inlawrev-2355	446	50	,	,	PUNCT
inlawrev-2355	446	51	such	such	ADJ
inlawrev-2355	446	52	transfer	transfer	NOUN
inlawrev-2355	446	53	will	will	AUX
inlawrev-2355	446	54	be	be	AUX
inlawrev-2355	446	55	taxed	tax	VERB
inlawrev-2355	446	56	in	in	ADP
inlawrev-2355	446	57	the	the	DET
inlawrev-2355	446	58	estate	estate	NOUN
inlawrev-2355	446	59	of	of	ADP
inlawrev-2355	446	60	the	the	DET
inlawrev-2355	446	61	last	last	ADJ
inlawrev-2355	446	62	grantor	grantor	NOUN
inlawrev-2355	446	63	to	to	PART
inlawrev-2355	446	64	die	die	VERB
inlawrev-2355	446	65	.	.	PUNCT
inlawrev-2355	447	1	"^^	"^^	PROPN
inlawrev-2355	447	2	°	°	PROPN
inlawrev-2355	447	3	when	when	SCONJ
inlawrev-2355	447	4	the	the	DET
inlawrev-2355	447	5	husband	husband	NOUN
inlawrev-2355	447	6	died	die	VERB
inlawrev-2355	447	7	,	,	PUNCT
inlawrev-2355	447	8	he	he	PRON
inlawrev-2355	447	9	had	have	VERB
inlawrev-2355	447	10	no	no	DET
inlawrev-2355	447	11	interest	interest	NOUN
inlawrev-2355	447	12	to	to	PART
inlawrev-2355	447	13	pass	pass	VERB
inlawrev-2355	447	14	to	to	ADP
inlawrev-2355	447	15	beneficiaries	beneficiary	NOUN
inlawrev-2355	447	16	.	.	PUNCT
inlawrev-2355	448	1	therefore	therefore	ADV
inlawrev-2355	448	2	,	,	PUNCT
inlawrev-2355	448	3	no	no	DET
inlawrev-2355	448	4	taxable	taxable	ADJ
inlawrev-2355	448	5	transfer	transfer	NOUN
inlawrev-2355	448	6	occurred	occur	VERB
inlawrev-2355	448	7	on	on	ADP
inlawrev-2355	448	8	the	the	DET
inlawrev-2355	448	9	husband	husband	NOUN
inlawrev-2355	448	10	's	's	PART
inlawrev-2355	448	11	death	death	NOUN
inlawrev-2355	448	12	because	because	SCONJ
inlawrev-2355	448	13	he	he	PRON
inlawrev-2355	448	14	had	have	VERB
inlawrev-2355	448	15	no	no	DET
inlawrev-2355	448	16	power	power	NOUN
inlawrev-2355	448	17	of	of	ADP
inlawrev-2355	448	18	conveyance	conveyance	NOUN
inlawrev-2355	448	19	without	without	ADP
inlawrev-2355	448	20	his	his	PRON
inlawrev-2355	448	21	wife	wife	NOUN
inlawrev-2355	448	22	's	's	PART
inlawrev-2355	448	23	consent.^	consent.^	NOUN
inlawrev-2355	448	24	"	"	PUNCT
inlawrev-2355	448	25	state	state	NOUN
inlawrev-2355	448	26	v.	v.	PROPN
inlawrev-2355	448	27	george^^^	george^^^	PROPN
inlawrev-2355	448	28	concerned	concerned	ADJ
inlawrev-2355	448	29	jointly	jointly	ADV
inlawrev-2355	448	30	held	hold	VERB
inlawrev-2355	448	31	property	property	NOUN
inlawrev-2355	448	32	and	and	CCONJ
inlawrev-2355	448	33	the	the	DET
inlawrev-2355	448	34	question	question	NOUN
inlawrev-2355	448	35	of	of	ADP
inlawrev-2355	448	36	contribution	contribution	NOUN
inlawrev-2355	448	37	.	.	PUNCT
inlawrev-2355	449	1	george	george	PROPN
inlawrev-2355	449	2	,	,	PUNCT
inlawrev-2355	449	3	the	the	DET
inlawrev-2355	449	4	sole	sole	ADJ
inlawrev-2355	449	5	heir	heir	NOUN
inlawrev-2355	449	6	and	and	CCONJ
inlawrev-2355	449	7	sister	sister	NOUN
inlawrev-2355	449	8	of	of	ADP
inlawrev-2355	449	9	the	the	DET
inlawrev-2355	449	10	decedent	decedent	NOUN
inlawrev-2355	449	11	,	,	PUNCT
inlawrev-2355	449	12	filed	file	VERB
inlawrev-2355	449	13	a	a	DET
inlawrev-2355	449	14	contribution	contribution	NOUN
inlawrev-2355	449	15	affidavit	affidavit	NOUN
inlawrev-2355	449	16	to	to	PART
inlawrev-2355	449	17	support	support	VERB
inlawrev-2355	449	18	her	her	PRON
inlawrev-2355	449	19	claim	claim	NOUN
inlawrev-2355	449	20	that	that	SCONJ
inlawrev-2355	449	21	one	one	NUM
inlawrev-2355	449	22	-	-	PUNCT
inlawrev-2355	449	23	half	half	NOUN
inlawrev-2355	449	24	the	the	DET
inlawrev-2355	449	25	value	value	NOUN
inlawrev-2355	449	26	of	of	ADP
inlawrev-2355	449	27	the	the	DET
inlawrev-2355	449	28	real	real	ADJ
inlawrev-2355	449	29	estate	estate	NOUN
inlawrev-2355	449	30	held	hold	VERB
inlawrev-2355	449	31	in	in	ADP
inlawrev-2355	449	32	joint	joint	ADJ
inlawrev-2355	449	33	tenancy	tenancy	NOUN
inlawrev-2355	449	34	with	with	ADP
inlawrev-2355	449	35	the	the	DET
inlawrev-2355	449	36	decedent	decedent	NOUN
inlawrev-2355	449	37	was	be	AUX
inlawrev-2355	449	38	hers	hers	PRON
inlawrev-2355	449	39	and	and	CCONJ
inlawrev-2355	449	40	therefore	therefore	ADV
inlawrev-2355	449	41	entitled	entitle	VERB
inlawrev-2355	449	42	to	to	ADP
inlawrev-2355	449	43	exclusion	exclusion	NOUN
inlawrev-2355	449	44	.	.	PUNCT
inlawrev-2355	450	1	the	the	DET
inlawrev-2355	450	2	state	state	NOUN
inlawrev-2355	450	3	contended	contend	VERB
inlawrev-2355	450	4	that	that	SCONJ
inlawrev-2355	450	5	there	there	PRON
inlawrev-2355	450	6	was	be	VERB
inlawrev-2355	450	7	no	no	DET
inlawrev-2355	450	8	contribution	contribution	NOUN
inlawrev-2355	450	9	and	and	CCONJ
inlawrev-2355	450	10	that	that	SCONJ
inlawrev-2355	450	11	none	none	NOUN
inlawrev-2355	450	12	could	could	AUX
inlawrev-2355	450	13	be	be	AUX
inlawrev-2355	450	14	shown	show	VERB
inlawrev-2355	450	15	since	since	SCONJ
inlawrev-2355	450	16	the	the	DET
inlawrev-2355	450	17	property	property	NOUN
inlawrev-2355	450	18	was	be	AUX
inlawrev-2355	450	19	originally	originally	ADV
inlawrev-2355	450	20	owned	own	VERB
inlawrev-2355	450	21	solely	solely	ADV
inlawrev-2355	450	22	by	by	ADP
inlawrev-2355	450	23	the	the	DET
inlawrev-2355	450	24	decedent	decedent	NOUN
inlawrev-2355	450	25	.	.	PUNCT
inlawrev-2355	451	1	the	the	DET
inlawrev-2355	451	2	court	court	PROPN
inlawrev-2355	451	3	of	of	ADP
inlawrev-2355	451	4	appeals	appeals	PROPN
inlawrev-2355	451	5	agreed	agree	VERB
inlawrev-2355	451	6	that	that	SCONJ
inlawrev-2355	451	7	the	the	DET
inlawrev-2355	451	8	type	type	NOUN
inlawrev-2355	451	9	of	of	ADP
inlawrev-2355	451	10	contribution	contribution	NOUN
inlawrev-2355	451	11	envisioned	envision	VERB
inlawrev-2355	451	12	by	by	ADP
inlawrev-2355	451	13	the	the	DET
inlawrev-2355	451	14	exemption	exemption	NOUN
inlawrev-2355	451	15	statute"^	statute"^	PRON
inlawrev-2355	451	16	did	do	AUX
inlawrev-2355	451	17	not	not	PART
inlawrev-2355	451	18	include	include	VERB
inlawrev-2355	451	19	household	household	NOUN
inlawrev-2355	451	20	and	and	CCONJ
inlawrev-2355	451	21	farm	farm	NOUN
inlawrev-2355	451	22	hand	hand	NOUN
inlawrev-2355	451	23	services	service	NOUN
inlawrev-2355	451	24	.	.	PUNCT
inlawrev-2355	452	1	^^	^^	PUNCT
inlawrev-2355	452	2	*	*	PUNCT
inlawrev-2355	452	3	because	because	SCONJ
inlawrev-2355	452	4	contribution	contribution	NOUN
inlawrev-2355	452	5	must	must	AUX
inlawrev-2355	452	6	be	be	AUX
inlawrev-2355	452	7	in	in	ADP
inlawrev-2355	452	8	money	money	NOUN
inlawrev-2355	452	9	or	or	CCONJ
inlawrev-2355	452	10	money	money	NOUN
inlawrev-2355	452	11	's	's	PART
inlawrev-2355	452	12	worth	worth	ADJ
inlawrev-2355	452	13	,	,	PUNCT
inlawrev-2355	452	14	services	service	NOUN
inlawrev-2355	452	15	performed	perform	VERB
inlawrev-2355	452	16	by	by	ADP
inlawrev-2355	452	17	family	family	NOUN
inlawrev-2355	452	18	members	member	NOUN
inlawrev-2355	452	19	did	do	AUX
inlawrev-2355	452	20	not	not	PART
inlawrev-2355	452	21	qualify	qualify	VERB
inlawrev-2355	452	22	.	.	PUNCT
inlawrev-2355	453	1	^^^	^^^	ADP
inlawrev-2355	453	2	the	the	DET
inlawrev-2355	453	3	court	court	NOUN
inlawrev-2355	453	4	,	,	PUNCT
inlawrev-2355	453	5	however	however	ADV
inlawrev-2355	453	6	,	,	PUNCT
inlawrev-2355	453	7	remanded	remand	VERB
inlawrev-2355	453	8	the	the	DET
inlawrev-2355	453	9	case	case	NOUN
inlawrev-2355	453	10	to	to	PART
inlawrev-2355	453	11	afford	afford	AUX
inlawrev-2355	453	12	george	george	VERB
inlawrev-2355	453	13	the	the	DET
inlawrev-2355	453	14	opportunity	opportunity	NOUN
inlawrev-2355	453	15	to	to	PART
inlawrev-2355	453	16	show	show	VERB
inlawrev-2355	453	17	proof	proof	NOUN
inlawrev-2355	453	18	of	of	ADP
inlawrev-2355	453	19	ownership	ownership	NOUN
inlawrev-2355	453	20	of	of	ADP
inlawrev-2355	453	21	jointly	jointly	ADV
inlawrev-2355	453	22	held	hold	VERB
inlawrev-2355	453	23	personal	personal	ADJ
inlawrev-2355	453	24	property	property	NOUN
inlawrev-2355	453	25	.	.	PUNCT
inlawrev-2355	454	1	^^^	^^^	NOUN
inlawrev-2355	454	2	10	10	NUM
inlawrev-2355	454	3	.	.	PUNCT
inlawrev-2355	455	1	sales	sale	NOUN
inlawrev-2355	455	2	tax	tax	NOUN
inlawrev-2355	455	3	division	division	NOUN
inlawrev-2355	455	4	.	.	PUNCT
inlawrev-2355	456	1	—	—	PUNCT
inlawrev-2355	456	2	the	the	DET
inlawrev-2355	456	3	sales	sale	NOUN
inlawrev-2355	456	4	tax	tax	NOUN
inlawrev-2355	456	5	division	division	NOUN
inlawrev-2355	456	6	is	be	AUX
inlawrev-2355	456	7	charged	charge	VERB
inlawrev-2355	456	8	with	with	ADP
inlawrev-2355	456	9	the	the	DET
inlawrev-2355	456	10	administration	administration	NOUN
inlawrev-2355	456	11	of	of	ADP
inlawrev-2355	456	12	the	the	DET
inlawrev-2355	456	13	sales"^	sales"^	NOUN
inlawrev-2355	456	14	and	and	CCONJ
inlawrev-2355	456	15	use	use	VERB
inlawrev-2355	456	16	tax	tax	NOUN
inlawrev-2355	456	17	.	.	PUNCT
inlawrev-2355	457	1	"^	"^	PART
inlawrev-2355	457	2	'	'	PUNCT
inlawrev-2355	457	3	"	"	PUNCT
inlawrev-2355	457	4	'	'	PUNCT
inlawrev-2355	457	5	i	i	PRON
inlawrev-2355	457	6	d.	d.	PROPN
inlawrev-2355	457	7	at	at	ADP
inlawrev-2355	457	8	1280	1280	NUM
inlawrev-2355	457	9	.	.	PUNCT
inlawrev-2355	458	1	"	"	PUNCT
inlawrev-2355	458	2	°	°	NUM
inlawrev-2355	458	3	m	m	PROPN
inlawrev-2355	458	4	at	at	ADP
inlawrev-2355	458	5	1281	1281	NUM
inlawrev-2355	458	6	(	(	PUNCT
inlawrev-2355	458	7	quoting	quote	VERB
inlawrev-2355	458	8	ind	ind	NOUN
inlawrev-2355	458	9	.	.	PUNCT
inlawrev-2355	459	1	rev	rev	PROPN
inlawrev-2355	459	2	.	.	PROPN
inlawrev-2355	460	1	bd	bd	PROPN
inlawrev-2355	460	2	.	.	PROPN
inlawrev-2355	460	3	,	,	PUNCT
inlawrev-2355	460	4	ind	ind	PROPN
inlawrev-2355	460	5	.	.	PUNCT
inlawrev-2355	460	6	inheritance	inheritance	NOUN
inlawrev-2355	460	7	tax	tax	NOUN
inlawrev-2355	460	8	statutes	statute	NOUN
inlawrev-2355	460	9	,	,	PUNCT
inlawrev-2355	460	10	regs	reg	NOUN
inlawrev-2355	460	11	.	.	PUNCT
inlawrev-2355	460	12	,	,	PUNCT
inlawrev-2355	460	13	circulars	circular	NOUN
inlawrev-2355	460	14	&	&	CCONJ
inlawrev-2355	460	15	proc	proc	NOUN
inlawrev-2355	460	16	.	.	PUNCT
inlawrev-2355	461	1	§	§	PROPN
inlawrev-2355	461	2	8	8	NUM
inlawrev-2355	461	3	,	,	PUNCT
inlawrev-2355	461	4	no	no	INTJ
inlawrev-2355	461	5	.	.	NOUN
inlawrev-2355	461	6	2	2	NUM
inlawrev-2355	461	7	(	(	PUNCT
inlawrev-2355	461	8	1976	1976	NUM
inlawrev-2355	461	9	)	)	PUNCT
inlawrev-2355	461	10	)	)	PUNCT
inlawrev-2355	461	11	.	.	PUNCT
inlawrev-2355	462	1	'	'	PUNCT
inlawrev-2355	462	2	"	"	PUNCT
inlawrev-2355	462	3	380	380	NUM
inlawrev-2355	462	4	n.e.2d	n.e.2d	NOUN
inlawrev-2355	462	5	at	at	ADP
inlawrev-2355	462	6	1280	1280	NUM
inlawrev-2355	462	7	.	.	PUNCT
inlawrev-2355	463	1	"	"	PUNCT
inlawrev-2355	463	2	^388	^388	PRON
inlawrev-2355	463	3	n.e.2d	n.e.2d	NOUN
inlawrev-2355	463	4	600	600	NUM
inlawrev-2355	463	5	(	(	PUNCT
inlawrev-2355	463	6	ind	ind	NOUN
inlawrev-2355	463	7	.	.	PUNCT
inlawrev-2355	464	1	ct	ct	PROPN
inlawrev-2355	464	2	.	.	PUNCT
inlawrev-2355	465	1	app	app	PROPN
inlawrev-2355	465	2	.	.	PROPN
inlawrev-2355	465	3	1979	1979	NUM
inlawrev-2355	465	4	)	)	PUNCT
inlawrev-2355	465	5	.	.	PUNCT
inlawrev-2355	466	1	"	"	PUNCT
inlawrev-2355	466	2	^ind	^ind	NUM
inlawrev-2355	466	3	.	.	PUNCT
inlawrev-2355	466	4	code	code	NOUN
inlawrev-2355	466	5	§	§	PROPN
inlawrev-2355	466	6	6	6	NUM
inlawrev-2355	466	7	-	-	SYM
inlawrev-2355	466	8	4	4	NUM
inlawrev-2355	466	9	-	-	PUNCT
inlawrev-2355	466	10	1	1	NUM
inlawrev-2355	466	11	-	-	SYM
inlawrev-2355	466	12	1	1	NUM
inlawrev-2355	466	13	(	(	PUNCT
inlawrev-2355	466	14	1971	1971	NUM
inlawrev-2355	466	15	)	)	PUNCT
inlawrev-2355	466	16	(	(	PUNCT
inlawrev-2355	466	17	repealed	repeal	VERB
inlawrev-2355	466	18	1976	1976	NUM
inlawrev-2355	466	19	)	)	PUNCT
inlawrev-2355	466	20	(	(	PUNCT
inlawrev-2355	466	21	current	current	ADJ
inlawrev-2355	466	22	version	version	NOUN
inlawrev-2355	466	23	at	at	ADP
inlawrev-2355	466	24	i	i	PROPN
inlawrev-2355	466	25	d.	d.	PROPN
inlawrev-2355	466	26	§	§	PROPN
inlawrev-2355	466	27	6	6	NUM
inlawrev-2355	466	28	-	-	SYM
inlawrev-2355	466	29	4.1	4.1	NUM
inlawrev-2355	466	30	-	-	PUNCT
inlawrev-2355	466	31	2	2	NUM
inlawrev-2355	466	32	-	-	SYM
inlawrev-2355	466	33	5	5	NUM
inlawrev-2355	466	34	(	(	PUNCT
inlawrev-2355	466	35	1976	1976	NUM
inlawrev-2355	466	36	)	)	PUNCT
inlawrev-2355	466	37	)	)	PUNCT
inlawrev-2355	466	38	.	.	PUNCT
inlawrev-2355	467	1	"	"	PUNCT
inlawrev-2355	467	2	"	"	PUNCT
inlawrev-2355	467	3	388	388	NUM
inlawrev-2355	467	4	n.e.2d	n.e.2d	NOUN
inlawrev-2355	467	5	at	at	ADP
inlawrev-2355	467	6	602	602	NUM
inlawrev-2355	467	7	.	.	PUNCT
inlawrev-2355	467	8	''	''	PUNCT
inlawrev-2355	468	1	'	'	PUNCT
inlawrev-2355	468	2	i	i	PRON
inlawrev-2355	468	3	d.	d.	NOUN
inlawrev-2355	468	4	''	''	PUNCT
inlawrev-2355	468	5	'	'	PUNCT
inlawrev-2355	468	6	i	i	PRON
inlawrev-2355	468	7	d.	d.	PROPN
inlawrev-2355	468	8	"	"	PUNCT
inlawrev-2355	468	9	ind	ind	PROPN
inlawrev-2355	468	10	.	.	PUNCT
inlawrev-2355	469	1	code	code	PROPN
inlawrev-2355	469	2	§	§	PROPN
inlawrev-2355	469	3	6	6	NUM
inlawrev-2355	469	4	-	-	SYM
inlawrev-2355	469	5	2	2	NUM
inlawrev-2355	469	6	-	-	PUNCT
inlawrev-2355	469	7	1	1	NUM
inlawrev-2355	469	8	-	-	SYM
inlawrev-2355	469	9	37	37	NUM
inlawrev-2355	469	10	(	(	PUNCT
inlawrev-2355	469	11	1976	1976	NUM
inlawrev-2355	469	12	)	)	PUNCT
inlawrev-2355	469	13	.	.	PUNCT
inlawrev-2355	470	1	a	a	DET
inlawrev-2355	470	2	sales	sale	NOUN
inlawrev-2355	470	3	tax	tax	NOUN
inlawrev-2355	470	4	return	return	NOUN
inlawrev-2355	470	5	must	must	AUX
inlawrev-2355	470	6	be	be	AUX
inlawrev-2355	470	7	filed	file	VERB
inlawrev-2355	470	8	within	within	ADP
inlawrev-2355	470	9	30	30	NUM
inlawrev-2355	470	10	days	day	NOUN
inlawrev-2355	470	11	after	after	ADP
inlawrev-2355	470	12	the	the	DET
inlawrev-2355	470	13	close	close	NOUN
inlawrev-2355	470	14	of	of	ADP
inlawrev-2355	470	15	the	the	DET
inlawrev-2355	470	16	month	month	NOUN
inlawrev-2355	470	17	.	.	PUNCT
inlawrev-2355	471	1	quarterly	quarterly	ADJ
inlawrev-2355	471	2	and	and	CCONJ
inlawrev-2355	471	3	annual	annual	ADJ
inlawrev-2355	471	4	filings	filing	NOUN
inlawrev-2355	471	5	can	can	AUX
inlawrev-2355	471	6	be	be	AUX
inlawrev-2355	471	7	authorized	authorize	VERB
inlawrev-2355	471	8	if	if	SCONJ
inlawrev-2355	471	9	average	average	ADJ
inlawrev-2355	471	10	monthly	monthly	ADJ
inlawrev-2355	471	11	tax	tax	NOUN
inlawrev-2355	471	12	liabilities	liability	NOUN
inlawrev-2355	471	13	of	of	ADP
inlawrev-2355	471	14	the	the	DET
inlawrev-2355	471	15	merchant	merchant	NOUN
inlawrev-2355	471	16	fall	fall	NOUN
inlawrev-2355	471	17	below	below	ADP
inlawrev-2355	471	18	certain	certain	ADJ
inlawrev-2355	471	19	stated	state	VERB
inlawrev-2355	471	20	amounts	amount	NOUN
inlawrev-2355	471	21	.	.	PUNCT
inlawrev-2355	472	1	a	a	DET
inlawrev-2355	472	2	return	return	NOUN
inlawrev-2355	472	3	must	must	AUX
inlawrev-2355	472	4	be	be	AUX
inlawrev-2355	472	5	filed	file	VERB
inlawrev-2355	472	6	even	even	ADV
inlawrev-2355	472	7	if	if	SCONJ
inlawrev-2355	472	8	no	no	DET
inlawrev-2355	472	9	sales	sale	NOUN
inlawrev-2355	472	10	are	be	AUX
inlawrev-2355	472	11	made	make	VERB
inlawrev-2355	472	12	during	during	ADP
inlawrev-2355	472	13	the	the	DET
inlawrev-2355	472	14	reporting	reporting	NOUN
inlawrev-2355	472	15	period	period	NOUN
inlawrev-2355	472	16	,	,	PUNCT
inlawrev-2355	472	17	to	to	PART
inlawrev-2355	472	18	prevent	prevent	VERB
inlawrev-2355	472	19	the	the	DET
inlawrev-2355	472	20	business*from	business*from	NOUN
inlawrev-2355	472	21	receiving	receive	VERB
inlawrev-2355	472	22	delinquency	delinquency	NOUN
inlawrev-2355	472	23	notices	notice	NOUN
inlawrev-2355	472	24	.	.	PUNCT
inlawrev-2355	473	1	when	when	SCONJ
inlawrev-2355	473	2	the	the	DET
inlawrev-2355	473	3	merchant	merchant	NOUN
inlawrev-2355	473	4	ceases	cease	VERB
inlawrev-2355	473	5	his	his	PRON
inlawrev-2355	473	6	business	business	NOUN
inlawrev-2355	473	7	,	,	PUNCT
inlawrev-2355	473	8	he	he	PRON
inlawrev-2355	473	9	is	be	AUX
inlawrev-2355	473	10	required	require	VERB
inlawrev-2355	473	11	to	to	PART
inlawrev-2355	473	12	notify	notify	VERB
inlawrev-2355	473	13	the	the	DET
inlawrev-2355	473	14	department	department	NOUN
inlawrev-2355	473	15	in	in	ADP
inlawrev-2355	473	16	writing	writing	NOUN
inlawrev-2355	473	17	and	and	CCONJ
inlawrev-2355	473	18	file	file	VERB
inlawrev-2355	473	19	all	all	DET
inlawrev-2355	473	20	tax	tax	NOUN
inlawrev-2355	473	21	returns	return	NOUN
inlawrev-2355	473	22	within	within	ADP
inlawrev-2355	473	23	30	30	NUM
inlawrev-2355	473	24	days	day	NOUN
inlawrev-2355	473	25	of	of	ADP
inlawrev-2355	473	26	closing	closing	NOUN
inlawrev-2355	473	27	.	.	PUNCT
inlawrev-2355	474	1	for	for	ADP
inlawrev-2355	474	2	the	the	DET
inlawrev-2355	474	3	requirements	requirement	NOUN
inlawrev-2355	474	4	for	for	ADP
inlawrev-2355	474	5	filing	file	VERB
inlawrev-2355	474	6	a	a	DET
inlawrev-2355	474	7	sales	sale	NOUN
inlawrev-2355	474	8	tax	tax	NOUN
inlawrev-2355	474	9	return	return	NOUN
inlawrev-2355	474	10	,	,	PUNCT
inlawrev-2355	474	11	see	see	VERB
inlawrev-2355	474	12	i	i	PRON
inlawrev-2355	474	13	d.	d.	PROPN
inlawrev-2355	474	14	§	§	PROPN
inlawrev-2355	474	15	6	6	NUM
inlawrev-2355	474	16	-	-	SYM
inlawrev-2355	474	17	2	2	NUM
inlawrev-2355	474	18	-	-	PUNCT
inlawrev-2355	474	19	l-51(a	l-51(a	NOUN
inlawrev-2355	474	20	)	)	PUNCT
inlawrev-2355	474	21	(	(	PUNCT
inlawrev-2355	474	22	1976	1976	NUM
inlawrev-2355	474	23	)	)	PUNCT
inlawrev-2355	474	24	.	.	PUNCT
inlawrev-2355	475	1	'	'	PUNCT
inlawrev-2355	475	2	"	"	PUNCT
inlawrev-2355	475	3	i	i	PRON
inlawrev-2355	475	4	d.	d.	PROPN
inlawrev-2355	475	5	§	§	PROPN
inlawrev-2355	475	6	6	6	NUM
inlawrev-2355	475	7	-	-	SYM
inlawrev-2355	475	8	2	2	NUM
inlawrev-2355	475	9	-	-	PUNCT
inlawrev-2355	475	10	1	1	NUM
inlawrev-2355	475	11	-	-	SYM
inlawrev-2355	475	12	41	41	NUM
inlawrev-2355	475	13	.	.	PUNCT
inlawrev-2355	476	1	16	16	NUM
inlawrev-2355	476	2	indiana	indiana	PROPN
inlawrev-2355	476	3	la	la	PROPN
inlawrev-2355	476	4	wreview	wreview	PROPN
inlawrev-2355	477	1	[	[	X
inlawrev-2355	477	2	vol	vol	NOUN
inlawrev-2355	477	3	.	.	PUNCT
inlawrev-2355	477	4	13:1	13:1	NUM
inlawrev-2355	477	5	a.	a.	NOUN
inlawrev-2355	477	6	in	in	ADP
inlawrev-2355	477	7	general	general	ADJ
inlawrev-2355	477	8	—	—	PUNCT
inlawrev-2355	477	9	the	the	DET
inlawrev-2355	477	10	gross	gross	ADJ
inlawrev-2355	477	11	retail	retail	ADJ
inlawrev-2355	477	12	tax	tax	NOUN
inlawrev-2355	477	13	is	be	AUX
inlawrev-2355	477	14	imposed	impose	VERB
inlawrev-2355	477	15	at	at	ADP
inlawrev-2355	477	16	the	the	DET
inlawrev-2355	477	17	rate	rate	NOUN
inlawrev-2355	477	18	of	of	ADP
inlawrev-2355	477	19	four	four	NUM
inlawrev-2355	477	20	percent	percent	NOUN
inlawrev-2355	477	21	on	on	ADP
inlawrev-2355	477	22	transactions	transaction	NOUN
inlawrev-2355	477	23	by	by	ADP
inlawrev-2355	477	24	retail	retail	ADJ
inlawrev-2355	477	25	merchants	merchant	NOUN
inlawrev-2355	477	26	which	which	PRON
inlawrev-2355	477	27	constitute	constitute	VERB
inlawrev-2355	477	28	selling	sell	VERB
inlawrev-2355	477	29	at	at	ADP
inlawrev-2355	477	30	retail	retail	NOUN
inlawrev-2355	477	31	.	.	PUNCT
inlawrev-2355	478	1	^^^	^^^	ADP
inlawrev-2355	478	2	the	the	DET
inlawrev-2355	478	3	seller	seller	NOUN
inlawrev-2355	478	4	is	be	AUX
inlawrev-2355	478	5	required	require	VERB
inlawrev-2355	478	6	to	to	PART
inlawrev-2355	478	7	collect	collect	VERB
inlawrev-2355	478	8	the	the	DET
inlawrev-2355	478	9	tax	tax	NOUN
inlawrev-2355	478	10	on	on	ADP
inlawrev-2355	478	11	his	his	PRON
inlawrev-2355	478	12	gross	gross	ADJ
inlawrev-2355	478	13	receipts	receipt	NOUN
inlawrev-2355	478	14	,	,	PUNCT
inlawrev-2355	478	15	less	less	ADV
inlawrev-2355	478	16	allowable	allowable	ADJ
inlawrev-2355	478	17	exemptions	exemption	NOUN
inlawrev-2355	478	18	,	,	PUNCT
inlawrev-2355	478	19	and	and	CCONJ
inlawrev-2355	478	20	remit	remit	VERB
inlawrev-2355	478	21	the	the	DET
inlawrev-2355	478	22	tax	tax	NOUN
inlawrev-2355	478	23	to	to	ADP
inlawrev-2355	478	24	the	the	DET
inlawrev-2355	478	25	department.^^	department.^^	NOUN
inlawrev-2355	478	26	"	"	PUNCT
inlawrev-2355	478	27	in	in	ADP
inlawrev-2355	478	28	addition	addition	NOUN
inlawrev-2355	478	29	,	,	PUNCT
inlawrev-2355	478	30	governmental	governmental	ADJ
inlawrev-2355	478	31	entities	entity	NOUN
inlawrev-2355	478	32	are	be	AUX
inlawrev-2355	478	33	required	require	VERB
inlawrev-2355	478	34	to	to	PART
inlawrev-2355	478	35	collect	collect	VERB
inlawrev-2355	478	36	and	and	CCONJ
inlawrev-2355	478	37	remit	remit	VERB
inlawrev-2355	478	38	tax	tax	NOUN
inlawrev-2355	478	39	on	on	ADP
inlawrev-2355	478	40	receipts	receipt	NOUN
inlawrev-2355	478	41	derived	derive	VERB
inlawrev-2355	478	42	from	from	ADP
inlawrev-2355	478	43	the	the	DET
inlawrev-2355	478	44	performance	performance	NOUN
inlawrev-2355	478	45	of	of	ADP
inlawrev-2355	478	46	proprietary	proprietary	ADJ
inlawrev-2355	478	47	activities.^^^	activities.^^^	PROPN
inlawrev-2355	478	48	special	special	ADJ
inlawrev-2355	478	49	provisions	provision	NOUN
inlawrev-2355	478	50	are	be	AUX
inlawrev-2355	478	51	made	make	VERB
inlawrev-2355	478	52	for	for	ADP
inlawrev-2355	478	53	contractors	contractor	NOUN
inlawrev-2355	478	54	,	,	PUNCT
inlawrev-2355	478	55	with	with	ADP
inlawrev-2355	478	56	tax	tax	NOUN
inlawrev-2355	478	57	treatment	treatment	NOUN
inlawrev-2355	478	58	dependent	dependent	ADJ
inlawrev-2355	478	59	on	on	ADP
inlawrev-2355	478	60	whether	whether	SCONJ
inlawrev-2355	478	61	jobs	job	NOUN
inlawrev-2355	478	62	are	be	AUX
inlawrev-2355	478	63	performed	perform	VERB
inlawrev-2355	478	64	on	on	ADP
inlawrev-2355	478	65	a	a	DET
inlawrev-2355	478	66	lump	lump	NOUN
inlawrev-2355	478	67	-	-	PUNCT
inlawrev-2355	478	68	sum	sum	NOUN
inlawrev-2355	478	69	or	or	CCONJ
inlawrev-2355	478	70	time	time	NOUN
inlawrev-2355	478	71	-	-	PUNCT
inlawrev-2355	478	72	and	and	CCONJ
inlawrev-2355	478	73	-	-	PUNCT
inlawrev-2355	478	74	materials	material	NOUN
inlawrev-2355	478	75	basis.^^^	basis.^^^	NOUN
inlawrev-2355	478	76	the	the	DET
inlawrev-2355	478	77	use	use	NOUN
inlawrev-2355	478	78	tax	tax	NOUN
inlawrev-2355	478	79	is	be	AUX
inlawrev-2355	478	80	imposed	impose	VERB
inlawrev-2355	478	81	at	at	ADP
inlawrev-2355	478	82	the	the	DET
inlawrev-2355	478	83	rate	rate	NOUN
inlawrev-2355	478	84	of	of	ADP
inlawrev-2355	478	85	four	four	NUM
inlawrev-2355	478	86	percent	percent	NOUN
inlawrev-2355	478	87	on	on	ADP
inlawrev-2355	478	88	the	the	DET
inlawrev-2355	478	89	storage	storage	NOUN
inlawrev-2355	478	90	,	,	PUNCT
inlawrev-2355	478	91	use	use	NOUN
inlawrev-2355	478	92	,	,	PUNCT
inlawrev-2355	478	93	or	or	CCONJ
inlawrev-2355	478	94	consumption	consumption	NOUN
inlawrev-2355	478	95	in	in	ADP
inlawrev-2355	478	96	indiana	indiana	PROPN
inlawrev-2355	478	97	of	of	ADP
inlawrev-2355	478	98	tangible	tangible	ADJ
inlawrev-2355	478	99	personal	personal	ADJ
inlawrev-2355	478	100	property	property	NOUN
inlawrev-2355	478	101	on	on	ADP
inlawrev-2355	478	102	which	which	PRON
inlawrev-2355	478	103	the	the	DET
inlawrev-2355	478	104	sales	sale	NOUN
inlawrev-2355	478	105	tax	tax	NOUN
inlawrev-2355	478	106	has	have	AUX
inlawrev-2355	478	107	not	not	PART
inlawrev-2355	478	108	been	be	AUX
inlawrev-2355	478	109	paid.^^^	paid.^^^	VERB
inlawrev-2355	478	110	the	the	DET
inlawrev-2355	478	111	tax	tax	NOUN
inlawrev-2355	478	112	also	also	ADV
inlawrev-2355	478	113	applies	apply	VERB
inlawrev-2355	478	114	to	to	ADP
inlawrev-2355	478	115	tangible	tangible	ADJ
inlawrev-2355	478	116	personal	personal	ADJ
inlawrev-2355	478	117	property	property	NOUN
inlawrev-2355	478	118	originally	originally	ADV
inlawrev-2355	478	119	purchased	purchase	VERB
inlawrev-2355	478	120	for	for	ADP
inlawrev-2355	478	121	an	an	DET
inlawrev-2355	478	122	exempt	exempt	ADJ
inlawrev-2355	478	123	purpose	purpose	NOUN
inlawrev-2355	478	124	and	and	CCONJ
inlawrev-2355	478	125	subsequently	subsequently	ADV
inlawrev-2355	478	126	put	put	VERB
inlawrev-2355	478	127	to	to	ADP
inlawrev-2355	478	128	a	a	DET
inlawrev-2355	478	129	taxable	taxable	ADJ
inlawrev-2355	478	130	use.^^^	use.^^^	NOUN
inlawrev-2355	478	131	the	the	DET
inlawrev-2355	478	132	tax	tax	NOUN
inlawrev-2355	478	133	is	be	AUX
inlawrev-2355	478	134	normally	normally	ADV
inlawrev-2355	478	135	paid	pay	VERB
inlawrev-2355	478	136	directly	directly	ADV
inlawrev-2355	478	137	to	to	ADP
inlawrev-2355	478	138	the	the	DET
inlawrev-2355	478	139	indiana	indiana	PROPN
inlawrev-2355	478	140	department	department	PROPN
inlawrev-2355	478	141	of	of	ADP
inlawrev-2355	478	142	revenue.^^^	revenue.^^^	VERB
inlawrev-2355	478	143	numerous	numerous	ADJ
inlawrev-2355	478	144	transactions	transaction	NOUN
inlawrev-2355	478	145	are	be	AUX
inlawrev-2355	478	146	exempt	exempt	ADJ
inlawrev-2355	478	147	from	from	ADP
inlawrev-2355	478	148	sales	sale	NOUN
inlawrev-2355	478	149	and	and	CCONJ
inlawrev-2355	478	150	use	use	VERB
inlawrev-2355	478	151	tax.^^^	tax.^^^	ADV
inlawrev-2355	478	152	of	of	ADP
inlawrev-2355	478	153	all	all	DET
inlawrev-2355	478	154	the	the	DET
inlawrev-2355	478	155	exemptions	exemption	NOUN
inlawrev-2355	478	156	,	,	PUNCT
inlawrev-2355	478	157	the	the	DET
inlawrev-2355	478	158	most	most	ADV
inlawrev-2355	478	159	difficult	difficult	ADJ
inlawrev-2355	478	160	to	to	PART
inlawrev-2355	478	161	administer	administer	VERB
inlawrev-2355	478	162	are	be	AUX
inlawrev-2355	478	163	those	those	DET
inlawrev-2355	478	164	per"^/d	per"^/d	NOUN
inlawrev-2355	478	165	.	.	PUNCT
inlawrev-2355	479	1	§	§	PROPN
inlawrev-2355	479	2	6	6	NUM
inlawrev-2355	479	3	-	-	SYM
inlawrev-2355	479	4	2	2	NUM
inlawrev-2355	479	5	-	-	PUNCT
inlawrev-2355	479	6	1	1	NUM
inlawrev-2355	479	7	-	-	SYM
inlawrev-2355	479	8	37	37	NUM
inlawrev-2355	479	9	.	.	PUNCT
inlawrev-2355	480	1	*	*	PUNCT
inlawrev-2355	480	2	^	^	NOUN
inlawrev-2355	480	3	°	°	ADP
inlawrev-2355	480	4	the	the	DET
inlawrev-2355	480	5	major	major	ADJ
inlawrev-2355	480	6	transactions	transaction	NOUN
inlawrev-2355	480	7	to	to	PART
inlawrev-2355	480	8	which	which	PRON
inlawrev-2355	480	9	the	the	DET
inlawrev-2355	480	10	tax	tax	NOUN
inlawrev-2355	480	11	applies	apply	VERB
inlawrev-2355	480	12	are	be	AUX
inlawrev-2355	480	13	:	:	PUNCT
inlawrev-2355	480	14	renting	rent	VERB
inlawrev-2355	480	15	or	or	CCONJ
inlawrev-2355	480	16	leasing	lease	VERB
inlawrev-2355	480	17	hotel	hotel	NOUN
inlawrev-2355	480	18	and	and	CCONJ
inlawrev-2355	480	19	motel	motel	NOUN
inlawrev-2355	480	20	accommodations	accommodation	NOUN
inlawrev-2355	480	21	,	,	PUNCT
inlawrev-2355	480	22	auditoriums	auditorium	NOUN
inlawrev-2355	480	23	,	,	PUNCT
inlawrev-2355	480	24	banquet	banquet	NOUN
inlawrev-2355	480	25	halls	hall	NOUN
inlawrev-2355	480	26	,	,	PUNCT
inlawrev-2355	480	27	tents	tent	NOUN
inlawrev-2355	480	28	,	,	PUNCT
inlawrev-2355	480	29	and	and	CCONJ
inlawrev-2355	480	30	camper	camper	PROPN
inlawrev-2355	480	31	parks	park	NOUN
inlawrev-2355	480	32	and	and	CCONJ
inlawrev-2355	480	33	other	other	ADJ
inlawrev-2355	480	34	rooms	room	NOUN
inlawrev-2355	480	35	or	or	CCONJ
inlawrev-2355	480	36	accommodations	accommodation	NOUN
inlawrev-2355	480	37	for	for	ADP
inlawrev-2355	480	38	periods	period	NOUN
inlawrev-2355	480	39	less	less	ADJ
inlawrev-2355	480	40	than	than	ADP
inlawrev-2355	480	41	30	30	NUM
inlawrev-2355	480	42	consecutive	consecutive	ADJ
inlawrev-2355	480	43	days	day	NOUN
inlawrev-2355	480	44	,	,	PUNCT
inlawrev-2355	480	45	i	i	PRON
inlawrev-2355	480	46	d.	d.	PROPN
inlawrev-2355	480	47	§	§	PROPN
inlawrev-2355	480	48	6	6	NUM
inlawrev-2355	480	49	-	-	SYM
inlawrev-2355	480	50	2	2	NUM
inlawrev-2355	480	51	-	-	PUNCT
inlawrev-2355	480	52	l-38(b	l-38(b	NOUN
inlawrev-2355	480	53	)	)	PUNCT
inlawrev-2355	480	54	(	(	PUNCT
inlawrev-2355	480	55	1976	1976	NUM
inlawrev-2355	480	56	&	&	CCONJ
inlawrev-2355	480	57	supp	supp	PROPN
inlawrev-2355	480	58	.	.	PUNCT
inlawrev-2355	480	59	1979	1979	NUM
inlawrev-2355	480	60	)	)	PUNCT
inlawrev-2355	480	61	;	;	PUNCT
inlawrev-2355	480	62	the	the	DET
inlawrev-2355	480	63	sale	sale	NOUN
inlawrev-2355	480	64	of	of	ADP
inlawrev-2355	480	65	electricity	electricity	NOUN
inlawrev-2355	480	66	,	,	PUNCT
inlawrev-2355	480	67	water	water	NOUN
inlawrev-2355	480	68	or	or	CCONJ
inlawrev-2355	480	69	gas	gas	NOUN
inlawrev-2355	480	70	,	,	PUNCT
inlawrev-2355	480	71	i	i	PROPN
inlawrev-2355	480	72	d.	d.	PROPN
inlawrev-2355	480	73	§	§	PROPN
inlawrev-2355	480	74	6	6	NUM
inlawrev-2355	480	75	-	-	SYM
inlawrev-2355	480	76	2	2	NUM
inlawrev-2355	480	77	-	-	PUNCT
inlawrev-2355	480	78	l-38(c	l-38(c	NOUN
inlawrev-2355	480	79	)	)	PUNCT
inlawrev-2355	480	80	;	;	PUNCT
inlawrev-2355	480	81	charges	charge	NOUN
inlawrev-2355	480	82	for	for	ADP
inlawrev-2355	480	83	intrastate	intrastate	ADJ
inlawrev-2355	480	84	telephone	telephone	NOUN
inlawrev-2355	480	85	and	and	CCONJ
inlawrev-2355	480	86	telegraph	telegraph	NOUN
inlawrev-2355	480	87	services	service	NOUN
inlawrev-2355	480	88	,	,	PUNCT
inlawrev-2355	480	89	i	i	PROPN
inlawrev-2355	480	90	d.	d.	PROPN
inlawrev-2355	480	91	§	§	PROPN
inlawrev-2355	480	92	6	6	NUM
inlawrev-2355	480	93	-	-	SYM
inlawrev-2355	480	94	2	2	NUM
inlawrev-2355	480	95	-	-	PUNCT
inlawrev-2355	480	96	l-38{d	l-38{d	X
inlawrev-2355	480	97	)	)	PUNCT
inlawrev-2355	480	98	,	,	PUNCT
inlawrev-2355	480	99	(	(	PUNCT
inlawrev-2355	480	100	e	e	NOUN
inlawrev-2355	480	101	)	)	PUNCT
inlawrev-2355	480	102	;	;	PUNCT
inlawrev-2355	480	103	sales	sale	NOUN
inlawrev-2355	480	104	of	of	ADP
inlawrev-2355	480	105	tangible	tangible	ADJ
inlawrev-2355	480	106	personal	personal	ADJ
inlawrev-2355	480	107	property	property	NOUN
inlawrev-2355	480	108	to	to	ADP
inlawrev-2355	480	109	the	the	DET
inlawrev-2355	480	110	consumer	consumer	NOUN
inlawrev-2355	480	111	,	,	PUNCT
inlawrev-2355	480	112	i	i	PROPN
inlawrev-2355	480	113	d.	d.	PROPN
inlawrev-2355	480	114	§	§	PROPN
inlawrev-2355	480	115	6	6	NUM
inlawrev-2355	480	116	-	-	SYM
inlawrev-2355	480	117	2	2	NUM
inlawrev-2355	480	118	-	-	PUNCT
inlawrev-2355	480	119	l-38(a	l-38(a	NOUN
inlawrev-2355	480	120	)	)	PUNCT
inlawrev-2355	480	121	;	;	PUNCT
inlawrev-2355	480	122	the	the	DET
inlawrev-2355	480	123	rental	rental	NOUN
inlawrev-2355	480	124	or	or	CCONJ
inlawrev-2355	480	125	leasing	leasing	NOUN
inlawrev-2355	480	126	of	of	ADP
inlawrev-2355	480	127	tangible	tangible	ADJ
inlawrev-2355	480	128	personal	personal	ADJ
inlawrev-2355	480	129	property	property	NOUN
inlawrev-2355	480	130	,	,	PUNCT
inlawrev-2355	480	131	i	i	PROPN
inlawrev-2355	480	132	d.	d.	PROPN
inlawrev-2355	480	133	§	§	PROPN
inlawrev-2355	480	134	6	6	NUM
inlawrev-2355	480	135	-	-	SYM
inlawrev-2355	480	136	2	2	NUM
inlawrev-2355	480	137	-	-	PUNCT
inlawrev-2355	480	138	1	1	NUM
inlawrev-2355	480	139	-	-	PUNCT
inlawrev-2355	480	140	38(1	38(1	NUM
inlawrev-2355	480	141	)	)	PUNCT
inlawrev-2355	480	142	;	;	PUNCT
inlawrev-2355	480	143	local	local	ADJ
inlawrev-2355	480	144	and	and	CCONJ
inlawrev-2355	480	145	intrastate	intrastate	ADJ
inlawrev-2355	480	146	cable	cable	NOUN
inlawrev-2355	480	147	television	television	NOUN
inlawrev-2355	480	148	service	service	NOUN
inlawrev-2355	480	149	,	,	PUNCT
inlawrev-2355	480	150	i	i	PROPN
inlawrev-2355	480	151	d.	d.	PROPN
inlawrev-2355	480	152	§	§	PROPN
inlawrev-2355	480	153	6	6	NUM
inlawrev-2355	480	154	-	-	SYM
inlawrev-2355	480	155	2	2	NUM
inlawrev-2355	480	156	-	-	PUNCT
inlawrev-2355	480	157	l-38(n	l-38(n	NOUN
inlawrev-2355	480	158	)	)	PUNCT
inlawrev-2355	480	159	;	;	PUNCT
inlawrev-2355	480	160	auction	auction	NOUN
inlawrev-2355	480	161	sales	sale	NOUN
inlawrev-2355	480	162	,	,	PUNCT
inlawrev-2355	480	163	i	i	PROPN
inlawrev-2355	480	164	d.	d.	PROPN
inlawrev-2355	480	165	§	§	PROPN
inlawrev-2355	480	166	6	6	NUM
inlawrev-2355	480	167	-	-	SYM
inlawrev-2355	480	168	2	2	NUM
inlawrev-2355	480	169	-	-	PUNCT
inlawrev-2355	480	170	l-38(o	l-38(o	NUM
inlawrev-2355	480	171	)	)	PUNCT
inlawrev-2355	480	172	;	;	PUNCT
inlawrev-2355	480	173	and	and	CCONJ
inlawrev-2355	480	174	isolated	isolated	ADJ
inlawrev-2355	480	175	or	or	CCONJ
inlawrev-2355	480	176	occasional	occasional	ADJ
inlawrev-2355	480	177	sales	sale	NOUN
inlawrev-2355	480	178	of	of	ADP
inlawrev-2355	480	179	motor	motor	NOUN
inlawrev-2355	480	180	vehicles	vehicle	NOUN
inlawrev-2355	480	181	and	and	CCONJ
inlawrev-2355	480	182	aircraft	aircraft	NOUN
inlawrev-2355	480	183	,	,	PUNCT
inlawrev-2355	480	184	i	i	PROPN
inlawrev-2355	480	185	d.	d.	PROPN
inlawrev-2355	480	186	§	§	PROPN
inlawrev-2355	480	187	6	6	NUM
inlawrev-2355	480	188	-	-	SYM
inlawrev-2355	480	189	2	2	NUM
inlawrev-2355	480	190	-	-	PUNCT
inlawrev-2355	480	191	l-38(m	l-38(m	NOUN
inlawrev-2355	480	192	)	)	PUNCT
inlawrev-2355	480	193	,	,	PUNCT
inlawrev-2355	480	194	(	(	PUNCT
inlawrev-2355	480	195	q	q	NOUN
inlawrev-2355	480	196	)	)	PUNCT
inlawrev-2355	480	197	.	.	PUNCT
inlawrev-2355	480	198	''	''	PUNCT
inlawrev-2355	481	1	'	'	PUNCT
inlawrev-2355	481	2	i	i	PRON
inlawrev-2355	481	3	d.	d.	PROPN
inlawrev-2355	481	4	§	§	PROPN
inlawrev-2355	481	5	6	6	NUM
inlawrev-2355	481	6	-	-	SYM
inlawrev-2355	481	7	2	2	NUM
inlawrev-2355	481	8	-	-	PUNCT
inlawrev-2355	481	9	l-38(g	l-38(g	NOUN
inlawrev-2355	481	10	)	)	PUNCT
inlawrev-2355	481	11	,	,	PUNCT
inlawrev-2355	481	12	'	'	PUNCT
inlawrev-2355	481	13	^'ind	^'ind	PROPN
inlawrev-2355	481	14	.	.	PUNCT
inlawrev-2355	482	1	admin	admin	PROPN
inlawrev-2355	482	2	.	.	PUNCT
inlawrev-2355	483	1	r.	r.	PROPN
inlawrev-2355	483	2	&	&	CCONJ
inlawrev-2355	483	3	regs	regs	PROPN
inlawrev-2355	483	4	.	.	PUNCT
inlawrev-2355	484	1	§	§	PROPN
inlawrev-2355	484	2	(	(	PUNCT
inlawrev-2355	484	3	6	6	NUM
inlawrev-2355	484	4	-	-	SYM
inlawrev-2355	484	5	2	2	NUM
inlawrev-2355	484	6	-	-	PUNCT
inlawrev-2355	484	7	l-38)-19	l-38)-19	PROPN
inlawrev-2355	484	8	(	(	PUNCT
inlawrev-2355	484	9	burns	burn	VERB
inlawrev-2355	484	10	1976	1976	NUM
inlawrev-2355	484	11	)	)	PUNCT
inlawrev-2355	484	12	.	.	PUNCT
inlawrev-2355	485	1	if	if	SCONJ
inlawrev-2355	485	2	contractors	contractor	NOUN
inlawrev-2355	485	3	perform	perform	VERB
inlawrev-2355	485	4	jobs	job	NOUN
inlawrev-2355	485	5	on	on	ADP
inlawrev-2355	485	6	a	a	DET
inlawrev-2355	485	7	lump	lump	NOUN
inlawrev-2355	485	8	-	-	PUNCT
inlawrev-2355	485	9	sum	sum	NOUN
inlawrev-2355	485	10	basis	basis	NOUN
inlawrev-2355	485	11	,	,	PUNCT
inlawrev-2355	485	12	they	they	PRON
inlawrev-2355	485	13	are	be	AUX
inlawrev-2355	485	14	required	require	VERB
inlawrev-2355	485	15	to	to	PART
inlawrev-2355	485	16	pay	pay	VERB
inlawrev-2355	485	17	sales	sale	NOUN
inlawrev-2355	485	18	or	or	CCONJ
inlawrev-2355	485	19	use	use	VERB
inlawrev-2355	485	20	tax	tax	NOUN
inlawrev-2355	485	21	on	on	ADP
inlawrev-2355	485	22	the	the	DET
inlawrev-2355	485	23	cost	cost	NOUN
inlawrev-2355	485	24	of	of	ADP
inlawrev-2355	485	25	materials	material	NOUN
inlawrev-2355	485	26	they	they	PRON
inlawrev-2355	485	27	purchase	purchase	VERB
inlawrev-2355	485	28	.	.	PUNCT
inlawrev-2355	486	1	if	if	SCONJ
inlawrev-2355	486	2	jobs	job	NOUN
inlawrev-2355	486	3	are	be	AUX
inlawrev-2355	486	4	performed	perform	VERB
inlawrev-2355	486	5	on	on	ADP
inlawrev-2355	486	6	a	a	DET
inlawrev-2355	486	7	time	time	NOUN
inlawrev-2355	486	8	-	-	PUNCT
inlawrev-2355	486	9	and	and	CCONJ
inlawrev-2355	486	10	-	-	PUNCT
inlawrev-2355	486	11	materials	material	NOUN
inlawrev-2355	486	12	basis	basis	NOUN
inlawrev-2355	486	13	,	,	PUNCT
inlawrev-2355	486	14	the	the	DET
inlawrev-2355	486	15	contractor	contractor	NOUN
inlawrev-2355	486	16	must	must	AUX
inlawrev-2355	486	17	collect	collect	VERB
inlawrev-2355	486	18	sales	sale	NOUN
inlawrev-2355	486	19	tax	tax	NOUN
inlawrev-2355	486	20	on	on	ADP
inlawrev-2355	486	21	the	the	DET
inlawrev-2355	486	22	contract	contract	NOUN
inlawrev-2355	486	23	price	price	NOUN
inlawrev-2355	486	24	of	of	ADP
inlawrev-2355	486	25	materials	material	NOUN
inlawrev-2355	486	26	unless	unless	SCONJ
inlawrev-2355	486	27	he	he	PRON
inlawrev-2355	486	28	receives	receive	VERB
inlawrev-2355	486	29	an	an	DET
inlawrev-2355	486	30	exemption	exemption	NOUN
inlawrev-2355	486	31	certificate	certificate	NOUN
inlawrev-2355	486	32	or	or	CCONJ
inlawrev-2355	486	33	direct	direct	ADJ
inlawrev-2355	486	34	pay	pay	NOUN
inlawrev-2355	486	35	permit	permit	NOUN
inlawrev-2355	486	36	.	.	PUNCT
inlawrev-2355	487	1	i	i	PRON
inlawrev-2355	487	2	d.	d.	PROPN
inlawrev-2355	487	3	'	'	PUNCT
inlawrev-2355	487	4	^^ind	^^ind	NUM
inlawrev-2355	487	5	.	.	PUNCT
inlawrev-2355	488	1	code	code	PROPN
inlawrev-2355	488	2	§	§	PROPN
inlawrev-2355	488	3	6	6	NUM
inlawrev-2355	488	4	-	-	SYM
inlawrev-2355	488	5	2	2	NUM
inlawrev-2355	488	6	-	-	PUNCT
inlawrev-2355	488	7	1	1	NUM
inlawrev-2355	488	8	-	-	SYM
inlawrev-2355	488	9	41	41	NUM
inlawrev-2355	488	10	(	(	PUNCT
inlawrev-2355	488	11	1976	1976	NUM
inlawrev-2355	488	12	)	)	PUNCT
inlawrev-2355	488	13	.	.	PUNCT
inlawrev-2355	488	14	''	''	PUNCT
inlawrev-2355	489	1	*	*	PUNCT
inlawrev-2355	489	2	i	i	PRON
inlawrev-2355	489	3	d.	d.	PROPN
inlawrev-2355	489	4	§	§	PROPN
inlawrev-2355	489	5	6	6	NUM
inlawrev-2355	489	6	-	-	SYM
inlawrev-2355	489	7	2	2	NUM
inlawrev-2355	489	8	-	-	PUNCT
inlawrev-2355	489	9	1	1	NUM
inlawrev-2355	489	10	-	-	SYM
inlawrev-2355	489	11	48	48	NUM
inlawrev-2355	489	12	.	.	PUNCT
inlawrev-2355	489	13	'	'	PUNCT
inlawrev-2355	489	14	^^/d	^^/d	NOUN
inlawrev-2355	489	15	§	§	PROPN
inlawrev-2355	489	16	6	6	NUM
inlawrev-2355	489	17	-	-	SYM
inlawrev-2355	489	18	2	2	NUM
inlawrev-2355	489	19	-	-	PUNCT
inlawrev-2355	489	20	l-51(a	l-51(a	NOUN
inlawrev-2355	489	21	)	)	PUNCT
inlawrev-2355	489	22	.	.	PUNCT
inlawrev-2355	490	1	registered	register	VERB
inlawrev-2355	490	2	retail	retail	ADJ
inlawrev-2355	490	3	merchants	merchant	NOUN
inlawrev-2355	490	4	remit	remit	VERB
inlawrev-2355	490	5	any	any	DET
inlawrev-2355	490	6	use	use	NOUN
inlawrev-2355	490	7	tax	tax	NOUN
inlawrev-2355	490	8	due	due	ADJ
inlawrev-2355	490	9	on	on	ADP
inlawrev-2355	490	10	the	the	DET
inlawrev-2355	490	11	sales	sale	NOUN
inlawrev-2355	490	12	tax	tax	NOUN
inlawrev-2355	490	13	return	return	NOUN
inlawrev-2355	490	14	,	,	PUNCT
inlawrev-2355	490	15	form	form	NOUN
inlawrev-2355	490	16	st-103a	st-103a	NOUN
inlawrev-2355	490	17	.	.	PUNCT
inlawrev-2355	491	1	a	a	DET
inlawrev-2355	491	2	person	person	NOUN
inlawrev-2355	491	3	who	who	PRON
inlawrev-2355	491	4	is	be	AUX
inlawrev-2355	491	5	not	not	PART
inlawrev-2355	491	6	registered	register	VERB
inlawrev-2355	491	7	with	with	ADP
inlawrev-2355	491	8	the	the	DET
inlawrev-2355	491	9	department	department	NOUN
inlawrev-2355	491	10	has	have	VERB
inlawrev-2355	491	11	the	the	DET
inlawrev-2355	491	12	option	option	NOUN
inlawrev-2355	491	13	of	of	ADP
inlawrev-2355	491	14	reporting	report	VERB
inlawrev-2355	491	15	the	the	DET
inlawrev-2355	491	16	tax	tax	NOUN
inlawrev-2355	491	17	on	on	ADP
inlawrev-2355	491	18	his	his	PRON
inlawrev-2355	491	19	personal	personal	ADJ
inlawrev-2355	491	20	income	income	NOUN
inlawrev-2355	491	21	tax	tax	NOUN
inlawrev-2355	491	22	return	return	NOUN
inlawrev-2355	491	23	or	or	CCONJ
inlawrev-2355	491	24	filing	file	VERB
inlawrev-2355	491	25	a	a	DET
inlawrev-2355	491	26	use	use	NOUN
inlawrev-2355	491	27	tax	tax	NOUN
inlawrev-2355	491	28	return	return	NOUN
inlawrev-2355	491	29	.	.	PUNCT
inlawrev-2355	492	1	form	form	PROPN
inlawrev-2355	492	2	st-115	st-115	PROPN
inlawrev-2355	492	3	.	.	PUNCT
inlawrev-2355	493	1	an	an	DET
inlawrev-2355	493	2	out	out	ADV
inlawrev-2355	493	3	-	-	PUNCT
inlawrev-2355	493	4	of	of	ADP
inlawrev-2355	493	5	-	-	PUNCT
inlawrev-2355	493	6	state	state	NOUN
inlawrev-2355	493	7	merchant	merchant	NOUN
inlawrev-2355	493	8	may	may	AUX
inlawrev-2355	493	9	be	be	AUX
inlawrev-2355	493	10	authorized	authorize	VERB
inlawrev-2355	493	11	by	by	ADP
inlawrev-2355	493	12	the	the	DET
inlawrev-2355	493	13	department	department	NOUN
inlawrev-2355	493	14	to	to	PART
inlawrev-2355	493	15	collect	collect	VERB
inlawrev-2355	493	16	the	the	DET
inlawrev-2355	493	17	use	use	NOUN
inlawrev-2355	493	18	tax	tax	NOUN
inlawrev-2355	493	19	on	on	ADP
inlawrev-2355	493	20	tangible	tangible	ADJ
inlawrev-2355	493	21	personal	personal	ADJ
inlawrev-2355	493	22	property	property	NOUN
inlawrev-2355	493	23	delivered	deliver	VERB
inlawrev-2355	493	24	into	into	ADP
inlawrev-2355	493	25	indiana	indiana	PROPN
inlawrev-2355	493	26	.	.	PUNCT
inlawrev-2355	494	1	i	i	PRON
inlawrev-2355	494	2	d.	d.	PROPN
inlawrev-2355	494	3	§	§	PROPN
inlawrev-2355	494	4	6	6	NUM
inlawrev-2355	494	5	-	-	SYM
inlawrev-2355	494	6	2	2	NUM
inlawrev-2355	494	7	-	-	PUNCT
inlawrev-2355	494	8	l-47(b	l-47(b	NOUN
inlawrev-2355	494	9	)	)	PUNCT
inlawrev-2355	494	10	(	(	PUNCT
inlawrev-2355	494	11	1976	1976	NUM
inlawrev-2355	494	12	&	&	CCONJ
inlawrev-2355	494	13	supp	supp	PROPN
inlawrev-2355	494	14	.	.	PUNCT
inlawrev-2355	494	15	1979	1979	NUM
inlawrev-2355	494	16	)	)	PUNCT
inlawrev-2355	494	17	.	.	PUNCT
inlawrev-2355	495	1	if	if	SCONJ
inlawrev-2355	495	2	this	this	DET
inlawrev-2355	495	3	method	method	NOUN
inlawrev-2355	495	4	is	be	AUX
inlawrev-2355	495	5	employed	employ	VERB
inlawrev-2355	495	6	,	,	PUNCT
inlawrev-2355	495	7	the	the	DET
inlawrev-2355	495	8	indiana	indiana	PROPN
inlawrev-2355	495	9	customer	customer	NOUN
inlawrev-2355	495	10	pays	pay	VERB
inlawrev-2355	495	11	the	the	DET
inlawrev-2355	495	12	tax	tax	NOUN
inlawrev-2355	495	13	to	to	ADP
inlawrev-2355	495	14	the	the	DET
inlawrev-2355	495	15	merchant	merchant	NOUN
inlawrev-2355	495	16	rather	rather	ADV
inlawrev-2355	495	17	than	than	ADP
inlawrev-2355	495	18	remitting	remit	VERB
inlawrev-2355	495	19	it	it	PRON
inlawrev-2355	495	20	directly	directly	ADV
inlawrev-2355	495	21	to	to	ADP
inlawrev-2355	495	22	the	the	DET
inlawrev-2355	495	23	department	department	NOUN
inlawrev-2355	495	24	.	.	PUNCT
inlawrev-2355	496	1	to	to	PART
inlawrev-2355	496	2	prevent	prevent	VERB
inlawrev-2355	496	3	problems	problem	NOUN
inlawrev-2355	496	4	of	of	ADP
inlawrev-2355	496	5	proof	proof	NOUN
inlawrev-2355	496	6	in	in	ADP
inlawrev-2355	496	7	the	the	DET
inlawrev-2355	496	8	event	event	NOUN
inlawrev-2355	496	9	of	of	ADP
inlawrev-2355	496	10	a	a	DET
inlawrev-2355	496	11	subsequent	subsequent	ADJ
inlawrev-2355	496	12	audit	audit	NOUN
inlawrev-2355	496	13	,	,	PUNCT
inlawrev-2355	496	14	the	the	DET
inlawrev-2355	496	15	purchaser	purchaser	NOUN
inlawrev-2355	496	16	should	should	AUX
inlawrev-2355	496	17	require	require	VERB
inlawrev-2355	496	18	the	the	DET
inlawrev-2355	496	19	out	out	ADJ
inlawrev-2355	496	20	-	-	PUNCT
inlawrev-2355	496	21	of	of	ADP
inlawrev-2355	496	22	-	-	PUNCT
inlawrev-2355	496	23	state	state	NOUN
inlawrev-2355	496	24	merchant	merchant	NOUN
inlawrev-2355	496	25	to	to	PART
inlawrev-2355	496	26	furnish	furnish	VERB
inlawrev-2355	496	27	him	he	PRON
inlawrev-2355	496	28	with	with	ADP
inlawrev-2355	496	29	a	a	DET
inlawrev-2355	496	30	receipt	receipt	NOUN
inlawrev-2355	496	31	showing	show	VERB
inlawrev-2355	496	32	that	that	SCONJ
inlawrev-2355	496	33	the	the	DET
inlawrev-2355	496	34	use	use	NOUN
inlawrev-2355	496	35	tax	tax	NOUN
inlawrev-2355	496	36	has	have	AUX
inlawrev-2355	496	37	been	be	AUX
inlawrev-2355	496	38	paid	pay	VERB
inlawrev-2355	496	39	.	.	PUNCT
inlawrev-2355	497	1	'	'	PUNCT
inlawrev-2355	497	2	^^sales	^^sale	NOUN
inlawrev-2355	497	3	of	of	ADP
inlawrev-2355	497	4	tangible	tangible	ADJ
inlawrev-2355	497	5	personal	personal	ADJ
inlawrev-2355	497	6	property	property	NOUN
inlawrev-2355	497	7	to	to	PART
inlawrev-2355	497	8	be	be	AUX
inlawrev-2355	497	9	directly	directly	ADV
inlawrev-2355	497	10	used	use	VERB
inlawrev-2355	497	11	in	in	ADP
inlawrev-2355	497	12	direct	direct	ADJ
inlawrev-2355	497	13	production	production	NOUN
inlawrev-2355	497	14	,	,	PUNCT
inlawrev-2355	497	15	i	i	PROPN
inlawrev-2355	497	16	d.	d.	PROPN
inlawrev-2355	497	17	§	§	PROPN
inlawrev-2355	497	18	6	6	NUM
inlawrev-2355	497	19	-	-	SYM
inlawrev-2355	497	20	2	2	NUM
inlawrev-2355	497	21	-	-	PUNCT
inlawrev-2355	497	22	l-39(b)(l	l-39(b)(l	NOUN
inlawrev-2355	497	23	)	)	PUNCT
inlawrev-2355	497	24	,	,	PUNCT
inlawrev-2355	497	25	(	(	PUNCT
inlawrev-2355	497	26	6	6	NUM
inlawrev-2355	497	27	)	)	PUNCT
inlawrev-2355	497	28	,	,	PUNCT
inlawrev-2355	497	29	(	(	PUNCT
inlawrev-2355	497	30	10	10	NUM
inlawrev-2355	497	31	)	)	PUNCT
inlawrev-2355	497	32	(	(	PUNCT
inlawrev-2355	497	33	1976	1976	NUM
inlawrev-2355	497	34	&	&	CCONJ
inlawrev-2355	497	35	supp	supp	PROPN
inlawrev-2355	497	36	.	.	PUNCT
inlawrev-2355	498	1	1979	1979	NUM
inlawrev-2355	498	2	)	)	PUNCT
inlawrev-2355	498	3	(	(	PUNCT
inlawrev-2355	498	4	applying	apply	VERB
inlawrev-2355	498	5	to	to	ADP
inlawrev-2355	498	6	purchases	purchase	NOUN
inlawrev-2355	498	7	of	of	ADP
inlawrev-2355	498	8	machinery	machinery	NOUN
inlawrev-2355	498	9	,	,	PUNCT
inlawrev-2355	498	10	tools	tool	NOUN
inlawrev-2355	498	11	,	,	PUNCT
inlawrev-2355	498	12	and	and	CCONJ
inlawrev-2355	498	13	equipment	equipment	NOUN
inlawrev-2355	498	14	to	to	PART
inlawrev-2355	498	15	be	be	AUX
inlawrev-2355	498	16	used	use	VERB
inlawrev-2355	498	17	in	in	ADP
inlawrev-2355	498	18	manufacture	manufacture	NOUN
inlawrev-2355	498	19	,	,	PUNCT
inlawrev-2355	498	20	fabrication	fabrication	NOUN
inlawrev-2355	498	21	,	,	PUNCT
inlawrev-2355	498	22	assembly	assembly	NOUN
inlawrev-2355	498	23	,	,	PUNCT
inlawrev-2355	498	24	extraction	extraction	NOUN
inlawrev-2355	498	25	,	,	PUNCT
inlawrev-2355	498	26	mining	mining	NOUN
inlawrev-2355	498	27	,	,	PUNCT
inlawrev-2355	498	28	processing	processing	NOUN
inlawrev-2355	498	29	,	,	PUNCT
inlawrev-2355	498	30	refining	refining	NOUN
inlawrev-2355	498	31	,	,	PUNCT
inlawrev-2355	498	32	and	and	CCONJ
inlawrev-2355	498	33	agriculture	agriculture	NOUN
inlawrev-2355	498	34	)	)	PUNCT
inlawrev-2355	498	35	;	;	PUNCT
inlawrev-2355	498	36	sales	sale	NOUN
inlawrev-2355	498	37	of	of	ADP
inlawrev-2355	498	38	tangible	tangible	ADJ
inlawrev-2355	498	39	personal	personal	ADJ
inlawrev-2355	498	40	property	property	NOUN
inlawrev-2355	498	41	for	for	ADP
inlawrev-2355	498	42	direct	direct	ADJ
inlawrev-2355	498	43	use	use	NOUN
inlawrev-2355	498	44	1980	1980	NUM
inlawrev-2355	498	45	]	]	PUNCT
inlawrev-2355	498	46	survey	survey	NOUN
inlawrev-2355	498	47	-	-	PUNCT
inlawrev-2355	498	48	foreword	foreword	NOUN
inlawrev-2355	498	49	17	17	NUM
inlawrev-2355	498	50	taining	taine	VERB
inlawrev-2355	498	51	to	to	ADP
inlawrev-2355	498	52	sales	sale	NOUN
inlawrev-2355	498	53	for	for	ADP
inlawrev-2355	498	54	direct	direct	ADJ
inlawrev-2355	498	55	use	use	NOUN
inlawrev-2355	498	56	in	in	ADP
inlawrev-2355	498	57	direct	direct	ADJ
inlawrev-2355	498	58	production	production	NOUN
inlawrev-2355	498	59	.	.	PUNCT
inlawrev-2355	499	1	'	'	PUNCT
inlawrev-2355	499	2	^^	^^	CCONJ
inlawrev-2355	499	3	the	the	DET
inlawrev-2355	499	4	various	various	ADJ
inlawrev-2355	499	5	exemptions	exemption	NOUN
inlawrev-2355	499	6	containing	contain	VERB
inlawrev-2355	499	7	this	this	DET
inlawrev-2355	499	8	language	language	NOUN
inlawrev-2355	499	9	have	have	AUX
inlawrev-2355	499	10	been	be	AUX
inlawrev-2355	499	11	the	the	DET
inlawrev-2355	499	12	source	source	NOUN
inlawrev-2355	499	13	of	of	ADP
inlawrev-2355	499	14	continuing	continue	VERB
inlawrev-2355	499	15	litigation^^	litigation^^	NOUN
inlawrev-2355	499	16	*	*	PUNCT
inlawrev-2355	499	17	and	and	CCONJ
inlawrev-2355	499	18	have	have	AUX
inlawrev-2355	499	19	prompted	prompt	VERB
inlawrev-2355	499	20	unsuccessful	unsuccessful	ADJ
inlawrev-2355	499	21	legislative	legislative	ADJ
inlawrev-2355	499	22	attempts	attempt	NOUN
inlawrev-2355	499	23	to	to	PART
inlawrev-2355	499	24	delete	delete	VERB
inlawrev-2355	499	25	the	the	DET
inlawrev-2355	499	26	double	double	ADJ
inlawrev-2355	499	27	directness	directness	NOUN
inlawrev-2355	499	28	requirement	requirement	NOUN
inlawrev-2355	499	29	.	.	PUNCT
inlawrev-2355	500	1	the	the	DET
inlawrev-2355	500	2	indiana	indiana	PROPN
inlawrev-2355	500	3	court	court	PROPN
inlawrev-2355	500	4	of	of	ADP
inlawrev-2355	500	5	appeals	appeal	NOUN
inlawrev-2355	500	6	recently	recently	ADV
inlawrev-2355	500	7	resolved	resolve	VERB
inlawrev-2355	500	8	the	the	DET
inlawrev-2355	500	9	issue	issue	NOUN
inlawrev-2355	500	10	of	of	ADP
inlawrev-2355	500	11	whether	whether	SCONJ
inlawrev-2355	500	12	equipment	equipment	NOUN
inlawrev-2355	500	13	used	use	VERB
inlawrev-2355	500	14	to	to	PART
inlawrev-2355	500	15	transmit	transmit	VERB
inlawrev-2355	500	16	television	television	NOUN
inlawrev-2355	500	17	signals	signal	NOUN
inlawrev-2355	500	18	is	be	AUX
inlawrev-2355	500	19	exempt	exempt	ADJ
inlawrev-2355	500	20	from	from	ADP
inlawrev-2355	500	21	sales	sale	NOUN
inlawrev-2355	500	22	tax.^^^	tax.^^^	ADP
inlawrev-2355	500	23	the	the	DET
inlawrev-2355	500	24	taxpayer	taxpayer	NOUN
inlawrev-2355	500	25	was	be	AUX
inlawrev-2355	500	26	an	an	DET
inlawrev-2355	500	27	indiana	indiana	PROPN
inlawrev-2355	500	28	corporation	corporation	NOUN
inlawrev-2355	500	29	engaged	engage	VERB
inlawrev-2355	500	30	in	in	ADP
inlawrev-2355	500	31	the	the	DET
inlawrev-2355	500	32	cable	cable	NOUN
inlawrev-2355	500	33	television	television	NOUN
inlawrev-2355	500	34	business	business	NOUN
inlawrev-2355	500	35	,	,	PUNCT
inlawrev-2355	500	36	which	which	PRON
inlawrev-2355	500	37	entails	entail	VERB
inlawrev-2355	500	38	processing	process	VERB
inlawrev-2355	500	39	electronic	electronic	ADJ
inlawrev-2355	500	40	signals	signal	NOUN
inlawrev-2355	500	41	to	to	PART
inlawrev-2355	500	42	produce	produce	VERB
inlawrev-2355	500	43	viewable	viewable	ADJ
inlawrev-2355	500	44	signals	signal	NOUN
inlawrev-2355	500	45	in	in	ADP
inlawrev-2355	500	46	home	home	NOUN
inlawrev-2355	500	47	television	television	NOUN
inlawrev-2355	500	48	sets	set	NOUN
inlawrev-2355	500	49	.	.	PUNCT
inlawrev-2355	501	1	the	the	DET
inlawrev-2355	501	2	taxpayer	taxpayer	NOUN
inlawrev-2355	501	3	contended	contend	VERB
inlawrev-2355	501	4	that	that	SCONJ
inlawrev-2355	501	5	television	television	NOUN
inlawrev-2355	501	6	signals	signal	NOUN
inlawrev-2355	501	7	were	be	AUX
inlawrev-2355	501	8	tangible	tangible	ADJ
inlawrev-2355	501	9	personal	personal	ADJ
inlawrev-2355	501	10	property	property	NOUN
inlawrev-2355	501	11	.	.	PUNCT
inlawrev-2355	502	1	under	under	ADP
inlawrev-2355	502	2	this	this	DET
inlawrev-2355	502	3	theory	theory	NOUN
inlawrev-2355	502	4	,	,	PUNCT
inlawrev-2355	502	5	the	the	DET
inlawrev-2355	502	6	materials	material	NOUN
inlawrev-2355	502	7	and	and	CCONJ
inlawrev-2355	502	8	equipment	equipment	NOUN
inlawrev-2355	502	9	used	use	VERB
inlawrev-2355	502	10	for	for	ADP
inlawrev-2355	502	11	transmitting	transmit	VERB
inlawrev-2355	502	12	and	and	CCONJ
inlawrev-2355	502	13	gathering	gather	VERB
inlawrev-2355	502	14	the	the	DET
inlawrev-2355	502	15	signals	signal	NOUN
inlawrev-2355	502	16	would	would	AUX
inlawrev-2355	502	17	be	be	AUX
inlawrev-2355	502	18	exempt	exempt	ADJ
inlawrev-2355	502	19	from	from	ADP
inlawrev-2355	502	20	sales	sale	NOUN
inlawrev-2355	502	21	tax	tax	NOUN
inlawrev-2355	502	22	within	within	ADP
inlawrev-2355	502	23	the	the	DET
inlawrev-2355	502	24	meaning	meaning	NOUN
inlawrev-2355	502	25	of	of	ADP
inlawrev-2355	502	26	indiana	indiana	PROPN
inlawrev-2355	502	27	code	code	PROPN
inlawrev-2355	502	28	section	section	NOUN
inlawrev-2355	502	29	6	6	NUM
inlawrev-2355	502	30	-	-	SYM
inlawrev-2355	502	31	2	2	NUM
inlawrev-2355	502	32	-	-	PUNCT
inlawrev-2355	502	33	l-39(b)(6),^^	l-39(b)(6),^^	NOUN
inlawrev-2355	502	34	°	°	NUM
inlawrev-2355	502	35	which	which	PRON
inlawrev-2355	502	36	exempts	exempt	VERB
inlawrev-2355	502	37	materials	material	NOUN
inlawrev-2355	502	38	,	,	PUNCT
inlawrev-2355	502	39	tools	tool	NOUN
inlawrev-2355	502	40	,	,	PUNCT
inlawrev-2355	502	41	and	and	CCONJ
inlawrev-2355	502	42	equipment	equipment	NOUN
inlawrev-2355	502	43	directly	directly	ADV
inlawrev-2355	502	44	used	use	VERB
inlawrev-2355	502	45	in	in	ADP
inlawrev-2355	502	46	the	the	DET
inlawrev-2355	502	47	direct	direct	ADJ
inlawrev-2355	502	48	production	production	NOUN
inlawrev-2355	502	49	of	of	ADP
inlawrev-2355	502	50	tangible	tangible	ADJ
inlawrev-2355	502	51	personal	personal	ADJ
inlawrev-2355	502	52	property	property	NOUN
inlawrev-2355	502	53	.	.	PUNCT
inlawrev-2355	503	1	the	the	DET
inlawrev-2355	503	2	state	state	NOUN
inlawrev-2355	503	3	contended	contend	VERB
inlawrev-2355	503	4	that	that	SCONJ
inlawrev-2355	503	5	cable	cable	NOUN
inlawrev-2355	503	6	television	television	NOUN
inlawrev-2355	503	7	was	be	AUX
inlawrev-2355	503	8	a	a	DET
inlawrev-2355	503	9	service	service	NOUN
inlawrev-2355	503	10	,	,	PUNCT
inlawrev-2355	503	11	thereby	thereby	ADV
inlawrev-2355	503	12	precluding	preclude	VERB
inlawrev-2355	503	13	application	application	NOUN
inlawrev-2355	503	14	of	of	ADP
inlawrev-2355	503	15	the	the	DET
inlawrev-2355	503	16	exemption	exemption	NOUN
inlawrev-2355	503	17	statute	statute	NOUN
inlawrev-2355	503	18	.	.	PUNCT
inlawrev-2355	504	1	the	the	DET
inlawrev-2355	504	2	court	court	NOUN
inlawrev-2355	504	3	of	of	ADP
inlawrev-2355	504	4	apeals	apeal	NOUN
inlawrev-2355	504	5	found	find	VERB
inlawrev-2355	504	6	that	that	SCONJ
inlawrev-2355	504	7	the	the	DET
inlawrev-2355	504	8	statute	statute	NOUN
inlawrev-2355	504	9	specifically	specifically	ADV
inlawrev-2355	504	10	labeled	label	VERB
inlawrev-2355	504	11	cable	cable	NOUN
inlawrev-2355	504	12	television	television	NOUN
inlawrev-2355	504	13	as	as	ADP
inlawrev-2355	504	14	a	a	DET
inlawrev-2355	504	15	service	service	NOUN
inlawrev-2355	504	16	.	.	PUNCT
inlawrev-2355	505	1	^^^	^^^	PUNCT
inlawrev-2355	505	2	because	because	SCONJ
inlawrev-2355	505	3	a	a	DET
inlawrev-2355	505	4	service	service	NOUN
inlawrev-2355	505	5	is	be	AUX
inlawrev-2355	505	6	not	not	PART
inlawrev-2355	505	7	tangible	tangible	ADJ
inlawrev-2355	505	8	personal	personal	ADJ
inlawrev-2355	505	9	property	property	NOUN
inlawrev-2355	505	10	,	,	PUNCT
inlawrev-2355	505	11	the	the	DET
inlawrev-2355	505	12	exemption	exemption	NOUN
inlawrev-2355	505	13	statute	statute	NOUN
inlawrev-2355	505	14	was	be	AUX
inlawrev-2355	505	15	not	not	PART
inlawrev-2355	505	16	applicable	applicable	ADJ
inlawrev-2355	505	17	.	.	PUNCT
inlawrev-2355	506	1	in	in	ADP
inlawrev-2355	506	2	reaching	reach	VERB
inlawrev-2355	506	3	this	this	DET
inlawrev-2355	506	4	conclusion	conclusion	NOUN
inlawrev-2355	506	5	,	,	PUNCT
inlawrev-2355	506	6	the	the	DET
inlawrev-2355	506	7	court	court	NOUN
inlawrev-2355	506	8	restated	restate	VERB
inlawrev-2355	506	9	the	the	DET
inlawrev-2355	506	10	familiar	familiar	ADJ
inlawrev-2355	506	11	principle	principle	NOUN
inlawrev-2355	506	12	in	in	ADP
inlawrev-2355	506	13	public	public	ADJ
inlawrev-2355	506	14	transportation	transportation	NOUN
inlawrev-2355	506	15	,	,	PUNCT
inlawrev-2355	506	16	i	i	PROPN
inlawrev-2355	506	17	d.	d.	PROPN
inlawrev-2355	506	18	§	§	PROPN
inlawrev-2355	506	19	6	6	NUM
inlawrev-2355	506	20	-	-	SYM
inlawrev-2355	506	21	2	2	NUM
inlawrev-2355	506	22	-	-	PUNCT
inlawrev-2355	506	23	l-39(b)(4	l-39(b)(4	NOUN
inlawrev-2355	506	24	)	)	PUNCT
inlawrev-2355	506	25	;	;	PUNCT
inlawrev-2355	506	26	sales	sale	NOUN
inlawrev-2355	506	27	of	of	ADP
inlawrev-2355	506	28	newspapers	newspaper	NOUN
inlawrev-2355	506	29	,	,	PUNCT
inlawrev-2355	506	30	i	i	PROPN
inlawrev-2355	506	31	d.	d.	PROPN
inlawrev-2355	506	32	§	§	PROPN
inlawrev-2355	506	33	6	6	NUM
inlawrev-2355	506	34	-	-	SYM
inlawrev-2355	506	35	2	2	NUM
inlawrev-2355	506	36	-	-	PUNCT
inlawrev-2355	506	37	l-39(b)(3	l-39(b)(3	NOUN
inlawrev-2355	506	38	)	)	PUNCT
inlawrev-2355	506	39	;	;	PUNCT
inlawrev-2355	506	40	sales	sale	NOUN
inlawrev-2355	506	41	to	to	ADP
inlawrev-2355	506	42	the	the	DET
inlawrev-2355	506	43	state	state	NOUN
inlawrev-2355	506	44	and	and	CCONJ
inlawrev-2355	506	45	its	its	PRON
inlawrev-2355	506	46	political	political	ADJ
inlawrev-2355	506	47	subdivisions	subdivision	NOUN
inlawrev-2355	506	48	for	for	ADP
inlawrev-2355	506	49	use	use	NOUN
inlawrev-2355	506	50	in	in	ADP
inlawrev-2355	506	51	governmental	governmental	ADJ
inlawrev-2355	506	52	activities	activity	NOUN
inlawrev-2355	506	53	,	,	PUNCT
inlawrev-2355	506	54	i	i	PROPN
inlawrev-2355	506	55	d.	d.	PROPN
inlawrev-2355	506	56	§	§	PROPN
inlawrev-2355	506	57	6	6	NUM
inlawrev-2355	506	58	-	-	SYM
inlawrev-2355	506	59	2	2	NUM
inlawrev-2355	506	60	-	-	PUNCT
inlawrev-2355	506	61	l-39(b)(5	l-39(b)(5	NOUN
inlawrev-2355	506	62	)	)	PUNCT
inlawrev-2355	506	63	;	;	PUNCT
inlawrev-2355	506	64	certain	certain	ADJ
inlawrev-2355	506	65	sales	sale	NOUN
inlawrev-2355	506	66	to	to	ADP
inlawrev-2355	506	67	not	not	PART
inlawrev-2355	506	68	-	-	PUNCT
inlawrev-2355	506	69	for	for	ADP
inlawrev-2355	506	70	-	-	PUNCT
inlawrev-2355	506	71	profit	profit	NOUN
inlawrev-2355	506	72	organizations	organization	NOUN
inlawrev-2355	506	73	,	,	PUNCT
inlawrev-2355	506	74	i	i	PROPN
inlawrev-2355	506	75	d.	d.	PROPN
inlawrev-2355	506	76	§	§	PROPN
inlawrev-2355	506	77	6	6	NUM
inlawrev-2355	506	78	-	-	SYM
inlawrev-2355	506	79	2	2	NUM
inlawrev-2355	506	80	-	-	PUNCT
inlawrev-2355	506	81	l-39(b)(8	l-39(b)(8	NOUN
inlawrev-2355	506	82	)	)	PUNCT
inlawrev-2355	506	83	;	;	PUNCT
inlawrev-2355	506	84	purchases	purchase	NOUN
inlawrev-2355	506	85	of	of	ADP
inlawrev-2355	506	86	tangible	tangible	ADJ
inlawrev-2355	506	87	personal	personal	ADJ
inlawrev-2355	506	88	property	property	NOUN
inlawrev-2355	506	89	for	for	ADP
inlawrev-2355	506	90	resale	resale	NOUN
inlawrev-2355	506	91	,	,	PUNCT
inlawrev-2355	506	92	i	i	PROPN
inlawrev-2355	506	93	d.	d.	PROPN
inlawrev-2355	506	94	§	§	PROPN
inlawrev-2355	506	95	6	6	NUM
inlawrev-2355	506	96	-	-	SYM
inlawrev-2355	506	97	2	2	NUM
inlawrev-2355	506	98	-	-	PUNCT
inlawrev-2355	506	99	l-39(b){9	l-39(b){9	NOUN
inlawrev-2355	506	100	)	)	PUNCT
inlawrev-2355	506	101	;	;	PUNCT
inlawrev-2355	506	102	sales	sale	NOUN
inlawrev-2355	506	103	of	of	ADP
inlawrev-2355	506	104	motor	motor	NOUN
inlawrev-2355	506	105	vehicles	vehicle	NOUN
inlawrev-2355	506	106	,	,	PUNCT
inlawrev-2355	506	107	trailers	trailer	NOUN
inlawrev-2355	506	108	,	,	PUNCT
inlawrev-2355	506	109	and	and	CCONJ
inlawrev-2355	506	110	aircraft	aircraft	NOUN
inlawrev-2355	506	111	in	in	ADP
inlawrev-2355	506	112	indiana	indiana	PROPN
inlawrev-2355	506	113	for	for	ADP
inlawrev-2355	506	114	immediate	immediate	ADJ
inlawrev-2355	506	115	transportation	transportation	NOUN
inlawrev-2355	506	116	and	and	CCONJ
inlawrev-2355	506	117	licensing	licensing	NOUN
inlawrev-2355	506	118	in	in	ADP
inlawrev-2355	506	119	another	another	DET
inlawrev-2355	506	120	state	state	NOUN
inlawrev-2355	506	121	,	,	PUNCT
inlawrev-2355	506	122	i	i	PROPN
inlawrev-2355	506	123	d.	d.	PROPN
inlawrev-2355	506	124	§	§	PROPN
inlawrev-2355	506	125	6	6	NUM
inlawrev-2355	506	126	-	-	SYM
inlawrev-2355	506	127	2	2	NUM
inlawrev-2355	506	128	-	-	PUNCT
inlawrev-2355	506	129	l-39(b)(12	l-39(b)(12	NOUN
inlawrev-2355	506	130	)	)	PUNCT
inlawrev-2355	506	131	,	,	PUNCT
inlawrev-2355	506	132	(	(	PUNCT
inlawrev-2355	506	133	29	29	NUM
inlawrev-2355	506	134	)	)	PUNCT
inlawrev-2355	506	135	;	;	PUNCT
inlawrev-2355	506	136	certain	certain	ADJ
inlawrev-2355	506	137	prescription	prescription	NOUN
inlawrev-2355	506	138	drugs	drug	NOUN
inlawrev-2355	506	139	,	,	PUNCT
inlawrev-2355	506	140	i	i	PROPN
inlawrev-2355	506	141	d.	d.	PROPN
inlawrev-2355	506	142	§	§	PROPN
inlawrev-2355	506	143	6	6	NUM
inlawrev-2355	506	144	-	-	SYM
inlawrev-2355	506	145	2	2	NUM
inlawrev-2355	506	146	-	-	PUNCT
inlawrev-2355	506	147	l-39(b)(13	l-39(b)(13	NOUN
inlawrev-2355	506	148	)	)	PUNCT
inlawrev-2355	506	149	;	;	PUNCT
inlawrev-2355	506	150	sales	sale	NOUN
inlawrev-2355	506	151	to	to	ADP
inlawrev-2355	506	152	electric	electric	NOUN
inlawrev-2355	506	153	,	,	PUNCT
inlawrev-2355	506	154	water	water	NOUN
inlawrev-2355	506	155	and	and	CCONJ
inlawrev-2355	506	156	gas	gas	NOUN
inlawrev-2355	506	157	utilities	utility	NOUN
inlawrev-2355	506	158	for	for	ADP
inlawrev-2355	506	159	direct	direct	ADJ
inlawrev-2355	506	160	use	use	NOUN
inlawrev-2355	506	161	in	in	ADP
inlawrev-2355	506	162	direct	direct	ADJ
inlawrev-2355	506	163	production	production	NOUN
inlawrev-2355	506	164	,	,	PUNCT
inlawrev-2355	506	165	i	i	PROPN
inlawrev-2355	506	166	d.	d.	PROPN
inlawrev-2355	506	167	§	§	PROPN
inlawrev-2355	506	168	6	6	NUM
inlawrev-2355	506	169	-	-	SYM
inlawrev-2355	506	170	2	2	NUM
inlawrev-2355	506	171	-	-	PUNCT
inlawrev-2355	506	172	l-39(b)(16	l-39(b)(16	NOUN
inlawrev-2355	506	173	)	)	PUNCT
inlawrev-2355	506	174	to	to	ADP
inlawrev-2355	506	175	(	(	PUNCT
inlawrev-2355	506	176	19	19	NUM
inlawrev-2355	506	177	)	)	PUNCT
inlawrev-2355	506	178	;	;	PUNCT
inlawrev-2355	506	179	sales	sale	NOUN
inlawrev-2355	506	180	of	of	ADP
inlawrev-2355	506	181	food	food	NOUN
inlawrev-2355	506	182	for	for	ADP
inlawrev-2355	506	183	human	human	ADJ
inlawrev-2355	506	184	home	home	NOUN
inlawrev-2355	506	185	consumption	consumption	NOUN
inlawrev-2355	506	186	,	,	PUNCT
inlawrev-2355	506	187	i	i	PROPN
inlawrev-2355	506	188	d.	d.	PROPN
inlawrev-2355	506	189	§	§	PROPN
inlawrev-2355	506	190	6	6	NUM
inlawrev-2355	506	191	-	-	SYM
inlawrev-2355	506	192	2	2	NUM
inlawrev-2355	506	193	-	-	PUNCT
inlawrev-2355	506	194	l-39(b)(20	l-39(b)(20	VERB
inlawrev-2355	506	195	)	)	PUNCT
inlawrev-2355	506	196	;	;	PUNCT
inlawrev-2355	506	197	certain	certain	ADJ
inlawrev-2355	506	198	sales	sale	NOUN
inlawrev-2355	506	199	of	of	ADP
inlawrev-2355	506	200	medical	medical	ADJ
inlawrev-2355	506	201	devices	device	NOUN
inlawrev-2355	506	202	and	and	CCONJ
inlawrev-2355	506	203	equipment	equipment	NOUN
inlawrev-2355	506	204	,	,	PUNCT
inlawrev-2355	506	205	i	i	PROPN
inlawrev-2355	506	206	d.	d.	PROPN
inlawrev-2355	506	207	§	§	PROPN
inlawrev-2355	506	208	6	6	NUM
inlawrev-2355	506	209	-	-	SYM
inlawrev-2355	506	210	2	2	NUM
inlawrev-2355	506	211	-	-	PUNCT
inlawrev-2355	506	212	l-39(b)(21	l-39(b)(21	NOUN
inlawrev-2355	506	213	)	)	PUNCT
inlawrev-2355	506	214	,	,	PUNCT
inlawrev-2355	506	215	(	(	PUNCT
inlawrev-2355	506	216	22	22	NUM
inlawrev-2355	506	217	)	)	PUNCT
inlawrev-2355	506	218	,	,	PUNCT
inlawrev-2355	506	219	(	(	PUNCT
inlawrev-2355	506	220	23	23	NUM
inlawrev-2355	506	221	)	)	PUNCT
inlawrev-2355	506	222	,	,	PUNCT
inlawrev-2355	506	223	(	(	PUNCT
inlawrev-2355	506	224	28	28	NUM
inlawrev-2355	506	225	)	)	PUNCT
inlawrev-2355	506	226	;	;	PUNCT
inlawrev-2355	506	227	sales	sale	NOUN
inlawrev-2355	506	228	of	of	ADP
inlawrev-2355	506	229	eyeglasses	eyeglass	NOUN
inlawrev-2355	506	230	and	and	CCONJ
inlawrev-2355	506	231	contact	contact	NOUN
inlawrev-2355	506	232	lenses	lense	NOUN
inlawrev-2355	506	233	,	,	PUNCT
inlawrev-2355	506	234	i	i	PROPN
inlawrev-2355	506	235	d.	d.	PROPN
inlawrev-2355	506	236	§	§	PROPN
inlawrev-2355	506	237	6	6	NUM
inlawrev-2355	506	238	-	-	SYM
inlawrev-2355	506	239	2	2	NUM
inlawrev-2355	506	240	-	-	PUNCT
inlawrev-2355	506	241	l-39(b)(24	l-39(b)(24	NOUN
inlawrev-2355	506	242	)	)	PUNCT
inlawrev-2355	506	243	;	;	PUNCT
inlawrev-2355	506	244	sales	sale	NOUN
inlawrev-2355	506	245	to	to	ADP
inlawrev-2355	506	246	municipally	municipally	ADV
inlawrev-2355	506	247	-	-	PUNCT
inlawrev-2355	506	248	owned	own	VERB
inlawrev-2355	506	249	public	public	ADJ
inlawrev-2355	506	250	utilities	utility	NOUN
inlawrev-2355	506	251	,	,	PUNCT
inlawrev-2355	506	252	i	i	PROPN
inlawrev-2355	506	253	d.	d.	PROPN
inlawrev-2355	506	254	§	§	PROPN
inlawrev-2355	506	255	6	6	NUM
inlawrev-2355	506	256	-	-	SYM
inlawrev-2355	506	257	2	2	NUM
inlawrev-2355	506	258	-	-	PUNCT
inlawrev-2355	506	259	l-39(b)(27	l-39(b)(27	NOUN
inlawrev-2355	506	260	)	)	PUNCT
inlawrev-2355	506	261	.	.	PUNCT
inlawrev-2355	507	1	certain	certain	ADJ
inlawrev-2355	507	2	gross	gross	ADJ
inlawrev-2355	507	3	income	income	NOUN
inlawrev-2355	507	4	tax	tax	NOUN
inlawrev-2355	507	5	exemptions	exemption	NOUN
inlawrev-2355	507	6	are	be	AUX
inlawrev-2355	507	7	applicable	applicable	ADJ
inlawrev-2355	507	8	to	to	ADP
inlawrev-2355	507	9	the	the	DET
inlawrev-2355	507	10	sales	sale	NOUN
inlawrev-2355	507	11	and	and	CCONJ
inlawrev-2355	507	12	use	use	VERB
inlawrev-2355	507	13	tax	tax	NOUN
inlawrev-2355	507	14	.	.	PUNCT
inlawrev-2355	508	1	i	i	PRON
inlawrev-2355	508	2	d.	d.	PROPN
inlawrev-2355	508	3	§	§	PROPN
inlawrev-2355	508	4	6	6	NUM
inlawrev-2355	508	5	-	-	SYM
inlawrev-2355	508	6	2	2	NUM
inlawrev-2355	508	7	-	-	PUNCT
inlawrev-2355	508	8	l-7(a	l-7(a	NOUN
inlawrev-2355	508	9	)	)	PUNCT
inlawrev-2355	508	10	(	(	PUNCT
inlawrev-2355	508	11	income	income	NOUN
inlawrev-2355	508	12	derived	derive	VERB
inlawrev-2355	508	13	from	from	ADP
inlawrev-2355	508	14	interstate	interstate	PROPN
inlawrev-2355	508	15	commerce	commerce	NOUN
inlawrev-2355	508	16	)	)	PUNCT
inlawrev-2355	508	17	;	;	PUNCT
inlawrev-2355	508	18	i	i	PROPN
inlawrev-2355	508	19	d.	d.	PROPN
inlawrev-2355	508	20	§	§	PROPN
inlawrev-2355	508	21	6	6	NUM
inlawrev-2355	508	22	-	-	SYM
inlawrev-2355	508	23	2	2	NUM
inlawrev-2355	508	24	-	-	PUNCT
inlawrev-2355	508	25	l-7(b	l-7(b	NOUN
inlawrev-2355	508	26	)	)	PUNCT
inlawrev-2355	508	27	(	(	PUNCT
inlawrev-2355	508	28	taxes	taxis	NOUN
inlawrev-2355	508	29	collected	collect	VERB
inlawrev-2355	508	30	by	by	ADP
inlawrev-2355	508	31	the	the	DET
inlawrev-2355	508	32	taxpayer	taxpayer	NOUN
inlawrev-2355	508	33	as	as	ADP
inlawrev-2355	508	34	an	an	DET
inlawrev-2355	508	35	agent	agent	NOUN
inlawrev-2355	508	36	for	for	ADP
inlawrev-2355	508	37	indiana	indiana	PROPN
inlawrev-2355	508	38	or	or	CCONJ
inlawrev-2355	508	39	the	the	DET
inlawrev-2355	508	40	united	united	PROPN
inlawrev-2355	508	41	states	states	PROPN
inlawrev-2355	508	42	)	)	PUNCT
inlawrev-2355	508	43	;	;	PUNCT
inlawrev-2355	508	44	i	i	PROPN
inlawrev-2355	508	45	d.	d.	PROPN
inlawrev-2355	508	46	§	§	PROPN
inlawrev-2355	508	47	6	6	NUM
inlawrev-2355	508	48	-	-	SYM
inlawrev-2355	508	49	2	2	NUM
inlawrev-2355	508	50	-	-	PUNCT
inlawrev-2355	508	51	l-7(c	l-7(c	NOUN
inlawrev-2355	508	52	)	)	PUNCT
inlawrev-2355	508	53	(	(	PUNCT
inlawrev-2355	508	54	sales	sale	NOUN
inlawrev-2355	508	55	to	to	ADP
inlawrev-2355	508	56	the	the	DET
inlawrev-2355	508	57	united	united	PROPN
inlawrev-2355	508	58	states	states	PROPN
inlawrev-2355	508	59	government	government	NOUN
inlawrev-2355	508	60	which	which	PRON
inlawrev-2355	508	61	the	the	DET
inlawrev-2355	508	62	department	department	NOUN
inlawrev-2355	508	63	is	be	AUX
inlawrev-2355	508	64	prohibited	prohibit	VERB
inlawrev-2355	508	65	from	from	ADP
inlawrev-2355	508	66	taxing	tax	VERB
inlawrev-2355	508	67	by	by	ADP
inlawrev-2355	508	68	the	the	DET
inlawrev-2355	508	69	united	united	PROPN
inlawrev-2355	508	70	states	states	PROPN
inlawrev-2355	508	71	constitution	constitution	PROPN
inlawrev-2355	508	72	)	)	PUNCT
inlawrev-2355	508	73	;	;	PUNCT
inlawrev-2355	508	74	i	i	PROPN
inlawrev-2355	508	75	d.	d.	PROPN
inlawrev-2355	508	76	§	§	PROPN
inlawrev-2355	508	77	6	6	NUM
inlawrev-2355	508	78	-	-	SYM
inlawrev-2355	508	79	2	2	NUM
inlawrev-2355	508	80	-	-	PUNCT
inlawrev-2355	508	81	l-7(m	l-7(m	NOUN
inlawrev-2355	508	82	)	)	PUNCT
inlawrev-2355	508	83	(	(	PUNCT
inlawrev-2355	508	84	retailers	retailer	NOUN
inlawrev-2355	508	85	'	'	PART
inlawrev-2355	508	86	excise	excise	NOUN
inlawrev-2355	508	87	taxes	taxis	NOUN
inlawrev-2355	508	88	)	)	PUNCT
inlawrev-2355	508	89	;	;	PUNCT
inlawrev-2355	508	90	i	i	PROPN
inlawrev-2355	508	91	d.	d.	PROPN
inlawrev-2355	508	92	§	§	PROPN
inlawrev-2355	508	93	6	6	NUM
inlawrev-2355	508	94	-	-	SYM
inlawrev-2355	508	95	2	2	NUM
inlawrev-2355	508	96	-	-	PUNCT
inlawrev-2355	508	97	l-7(o	l-7(o	NOUN
inlawrev-2355	508	98	)	)	PUNCT
inlawrev-2355	508	99	(	(	PUNCT
inlawrev-2355	508	100	encumbrances	encumbrance	NOUN
inlawrev-2355	508	101	on	on	ADP
inlawrev-2355	508	102	tangible	tangible	ADJ
inlawrev-2355	508	103	personal	personal	ADJ
inlawrev-2355	508	104	property	property	NOUN
inlawrev-2355	508	105	received	receive	VERB
inlawrev-2355	508	106	in	in	ADP
inlawrev-2355	508	107	a	a	DET
inlawrev-2355	508	108	reciprocal	reciprocal	ADJ
inlawrev-2355	508	109	exchange	exchange	NOUN
inlawrev-2355	508	110	for	for	ADP
inlawrev-2355	508	111	likekind	likekind	NOUN
inlawrev-2355	508	112	property	property	NOUN
inlawrev-2355	508	113	)	)	PUNCT
inlawrev-2355	508	114	.	.	PUNCT
inlawrev-2355	509	1	''	''	PUNCT
inlawrev-2355	509	2	'	'	PUNCT
inlawrev-2355	509	3	e.g.	e.g.	ADV
inlawrev-2355	509	4	,	,	PUNCT
inlawrev-2355	509	5	i	i	PRON
inlawrev-2355	509	6	d.	d.	PROPN
inlawrev-2355	509	7	§	§	PROPN
inlawrev-2355	509	8	6	6	NUM
inlawrev-2355	509	9	-	-	SYM
inlawrev-2355	509	10	2	2	NUM
inlawrev-2355	509	11	-	-	PUNCT
inlawrev-2355	509	12	l-39(b)(l	l-39(b)(l	NOUN
inlawrev-2355	509	13	)	)	PUNCT
inlawrev-2355	509	14	,	,	PUNCT
inlawrev-2355	509	15	(	(	PUNCT
inlawrev-2355	509	16	6	6	NUM
inlawrev-2355	509	17	)	)	PUNCT
inlawrev-2355	509	18	,	,	PUNCT
inlawrev-2355	509	19	(	(	PUNCT
inlawrev-2355	509	20	10	10	NUM
inlawrev-2355	509	21	)	)	PUNCT
inlawrev-2355	509	22	.	.	PUNCT
inlawrev-2355	510	1	'	'	PUNCT
inlawrev-2355	510	2	^*sce	^*sce	PUNCT
inlawrev-2355	511	1	indiana	indiana	PROPN
inlawrev-2355	511	2	dep't	dep't	PROPN
inlawrev-2355	511	3	of	of	ADP
inlawrev-2355	511	4	state	state	NOUN
inlawrev-2355	511	5	revenue	revenue	NOUN
inlawrev-2355	511	6	v.	v.	ADP
inlawrev-2355	511	7	mumma	mumma	PROPN
inlawrev-2355	511	8	bros	bros	PROPN
inlawrev-2355	511	9	.	.	PROPN
inlawrev-2355	511	10	drilling	drilling	PROPN
inlawrev-2355	511	11	co.	co.	PROPN
inlawrev-2355	511	12	,	,	PUNCT
inlawrev-2355	511	13	364	364	NUM
inlawrev-2355	511	14	n.e.2d	n.e.2d	NOUN
inlawrev-2355	511	15	167	167	NUM
inlawrev-2355	511	16	(	(	PUNCT
inlawrev-2355	511	17	ind	ind	NOUN
inlawrev-2355	511	18	.	.	PUNCT
inlawrev-2355	512	1	ct	ct	PROPN
inlawrev-2355	512	2	.	.	PUNCT
inlawrev-2355	513	1	app	app	PROPN
inlawrev-2355	513	2	.	.	PROPN
inlawrev-2355	514	1	1978	1978	NUM
inlawrev-2355	514	2	)	)	PUNCT
inlawrev-2355	514	3	;	;	PUNCT
inlawrev-2355	515	1	indiana	indiana	PROPN
inlawrev-2355	515	2	dep't	dep't	PROPN
inlawrev-2355	515	3	of	of	ADP
inlawrev-2355	515	4	state	state	NOUN
inlawrev-2355	515	5	revenue	revenue	NOUN
inlawrev-2355	515	6	v.	v.	ADP
inlawrev-2355	515	7	indianapolis	indianapolis	PROPN
inlawrev-2355	515	8	transit	transit	PROPN
inlawrev-2355	515	9	sys	sys	PROPN
inlawrev-2355	515	10	.	.	PROPN
inlawrev-2355	515	11	,	,	PUNCT
inlawrev-2355	515	12	inc	inc	PROPN
inlawrev-2355	515	13	.	.	PROPN
inlawrev-2355	515	14	,	,	PUNCT
inlawrev-2355	515	15	356	356	NUM
inlawrev-2355	515	16	n.e.2d	n.e.2d	NOUN
inlawrev-2355	515	17	1204	1204	NUM
inlawrev-2355	515	18	(	(	PUNCT
inlawrev-2355	515	19	ind	ind	NOUN
inlawrev-2355	515	20	.	.	PUNCT
inlawrev-2355	516	1	ct	ct	PROPN
inlawrev-2355	516	2	.	.	PUNCT
inlawrev-2355	517	1	app	app	PROPN
inlawrev-2355	517	2	.	.	PROPN
inlawrev-2355	517	3	1976	1976	NUM
inlawrev-2355	517	4	)	)	PUNCT
inlawrev-2355	518	1	;	;	PUNCT
inlawrev-2355	518	2	indiana	indiana	PROPN
inlawrev-2355	518	3	dep't	dep't	NOUN
inlawrev-2355	518	4	of	of	ADP
inlawrev-2355	518	5	state	state	NOUN
inlawrev-2355	518	6	revenue	revenue	NOUN
inlawrev-2355	518	7	v.	v.	ADP
inlawrev-2355	518	8	american	american	ADJ
inlawrev-2355	518	9	dairy	dairy	PROPN
inlawrev-2355	518	10	,	,	PUNCT
inlawrev-2355	518	11	inc	inc	PROPN
inlawrev-2355	518	12	.	.	PROPN
inlawrev-2355	518	13	,	,	PUNCT
inlawrev-2355	518	14	338	338	NUM
inlawrev-2355	518	15	n.e.2d	n.e.2d	NOUN
inlawrev-2355	518	16	698	698	NUM
inlawrev-2355	518	17	(	(	PUNCT
inlawrev-2355	518	18	ind	ind	NOUN
inlawrev-2355	518	19	.	.	PUNCT
inlawrev-2355	519	1	ct	ct	PROPN
inlawrev-2355	519	2	.	.	PUNCT
inlawrev-2355	520	1	app	app	PROPN
inlawrev-2355	520	2	.	.	PROPN
inlawrev-2355	520	3	1975	1975	NUM
inlawrev-2355	520	4	)	)	PUNCT
inlawrev-2355	521	1	;	;	PUNCT
inlawrev-2355	521	2	indiana	indiana	PROPN
inlawrev-2355	521	3	dep't	dep't	PROPN
inlawrev-2355	521	4	of	of	ADP
inlawrev-2355	521	5	state	state	NOUN
inlawrev-2355	521	6	revenue	revenue	NOUN
inlawrev-2355	521	7	v.	v.	PROPN
inlawrev-2355	521	8	rca	rca	PROPN
inlawrev-2355	521	9	corp	corp	PROPN
inlawrev-2355	521	10	.	.	PROPN
inlawrev-2355	521	11	,	,	PUNCT
inlawrev-2355	521	12	160	160	NUM
inlawrev-2355	521	13	ind	ind	NOUN
inlawrev-2355	521	14	.	.	PUNCT
inlawrev-2355	522	1	app	app	PROPN
inlawrev-2355	522	2	.	.	PROPN
inlawrev-2355	523	1	55	55	NUM
inlawrev-2355	523	2	,	,	PUNCT
inlawrev-2355	523	3	310	310	NUM
inlawrev-2355	523	4	n.e.2d	n.e.2d	NOUN
inlawrev-2355	523	5	96	96	NUM
inlawrev-2355	523	6	(	(	PUNCT
inlawrev-2355	523	7	1974	1974	NUM
inlawrev-2355	523	8	)	)	PUNCT
inlawrev-2355	523	9	.	.	PUNCT
inlawrev-2355	524	1	'	'	PUNCT
inlawrev-2355	525	1	^indiana	^indiana	PUNCT
inlawrev-2355	525	2	dep't	dep't	NOUN
inlawrev-2355	525	3	of	of	ADP
inlawrev-2355	525	4	state	state	NOUN
inlawrev-2355	525	5	revenue	revenue	NOUN
inlawrev-2355	525	6	v.	v.	ADP
inlawrev-2355	525	7	cable	cable	PROPN
inlawrev-2355	525	8	brazil	brazil	PROPN
inlawrev-2355	525	9	,	,	PUNCT
inlawrev-2355	525	10	inc	inc	PROPN
inlawrev-2355	525	11	.	.	PROPN
inlawrev-2355	525	12	,	,	PUNCT
inlawrev-2355	525	13	380	380	NUM
inlawrev-2355	525	14	n.e.2d	n.e.2d	NUM
inlawrev-2355	525	15	555	555	NUM
inlawrev-2355	525	16	(	(	PUNCT
inlawrev-2355	525	17	ind	ind	NOUN
inlawrev-2355	525	18	.	.	PUNCT
inlawrev-2355	526	1	ct	ct	PROPN
inlawrev-2355	526	2	.	.	PUNCT
inlawrev-2355	527	1	app	app	PROPN
inlawrev-2355	527	2	.	.	PROPN
inlawrev-2355	528	1	1978	1978	NUM
inlawrev-2355	528	2	)	)	PUNCT
inlawrev-2355	528	3	.	.	PUNCT
inlawrev-2355	529	1	'	'	PUNCT
inlawrev-2355	529	2	^"ind	^"ind	X
inlawrev-2355	529	3	.	.	PUNCT
inlawrev-2355	530	1	code	code	PROPN
inlawrev-2355	530	2	§	§	PROPN
inlawrev-2355	530	3	6	6	NUM
inlawrev-2355	530	4	-	-	SYM
inlawrev-2355	530	5	2	2	NUM
inlawrev-2355	530	6	-	-	PUNCT
inlawrev-2355	530	7	l-39(b)(6	l-39(b)(6	NOUN
inlawrev-2355	530	8	)	)	PUNCT
inlawrev-2355	530	9	(	(	PUNCT
inlawrev-2355	530	10	supp	supp	PROPN
inlawrev-2355	530	11	.	.	PUNCT
inlawrev-2355	530	12	1979	1979	NUM
inlawrev-2355	530	13	)	)	PUNCT
inlawrev-2355	530	14	.	.	PUNCT
inlawrev-2355	531	1	see	see	AUX
inlawrev-2355	531	2	note	note	VERB
inlawrev-2355	531	3	126	126	NUM
inlawrev-2355	531	4	supra	supra	NOUN
inlawrev-2355	531	5	.	.	PUNCT
inlawrev-2355	532	1	'	'	PUNCT
inlawrev-2355	532	2	^'380	^'380	DET
inlawrev-2355	532	3	n.e.2d	n.e.2d	NOUN
inlawrev-2355	532	4	at	at	ADP
inlawrev-2355	532	5	559	559	NUM
inlawrev-2355	532	6	.	.	PUNCT
inlawrev-2355	532	7	18	18	NUM
inlawrev-2355	532	8	indiana	indiana	PROPN
inlawrev-2355	532	9	lawreview	lawreview	PROPN
inlawrev-2355	533	1	[	[	X
inlawrev-2355	533	2	vol	vol	NOUN
inlawrev-2355	533	3	.	.	PUNCT
inlawrev-2355	533	4	13:1	13:1	NUM
inlawrev-2355	533	5	that	that	SCONJ
inlawrev-2355	533	6	exemption	exemption	NOUN
inlawrev-2355	533	7	statutes	statute	NOUN
inlawrev-2355	533	8	are	be	AUX
inlawrev-2355	533	9	strictly	strictly	ADV
inlawrev-2355	533	10	construed	construe	VERB
inlawrev-2355	533	11	against	against	ADP
inlawrev-2355	533	12	the	the	DET
inlawrev-2355	533	13	party	party	NOUN
inlawrev-2355	533	14	claiming	claim	VERB
inlawrev-2355	533	15	the	the	DET
inlawrev-2355	533	16	exemption.^^^	exemption.^^^	NOUN
inlawrev-2355	533	17	to	to	PART
inlawrev-2355	533	18	be	be	AUX
inlawrev-2355	533	19	relieved	relieve	VERB
inlawrev-2355	533	20	from	from	ADP
inlawrev-2355	533	21	collection	collection	NOUN
inlawrev-2355	533	22	of	of	ADP
inlawrev-2355	533	23	the	the	DET
inlawrev-2355	533	24	sales	sale	NOUN
inlawrev-2355	533	25	tax	tax	NOUN
inlawrev-2355	533	26	,	,	PUNCT
inlawrev-2355	533	27	the	the	DET
inlawrev-2355	533	28	retail	retail	ADJ
inlawrev-2355	533	29	merchant	merchant	NOUN
inlawrev-2355	533	30	must	must	AUX
inlawrev-2355	533	31	obtain	obtain	VERB
inlawrev-2355	533	32	an	an	DET
inlawrev-2355	533	33	exemption	exemption	NOUN
inlawrev-2355	533	34	certificate	certificate	NOUN
inlawrev-2355	533	35	from	from	ADP
inlawrev-2355	533	36	the	the	DET
inlawrev-2355	533	37	purchaser	purchaser	NOUN
inlawrev-2355	533	38	containing	contain	VERB
inlawrev-2355	533	39	the	the	DET
inlawrev-2355	533	40	name	name	NOUN
inlawrev-2355	533	41	and	and	CCONJ
inlawrev-2355	533	42	address	address	NOUN
inlawrev-2355	533	43	of	of	ADP
inlawrev-2355	533	44	the	the	DET
inlawrev-2355	533	45	purchaser	purchaser	NOUN
inlawrev-2355	533	46	,	,	PUNCT
inlawrev-2355	533	47	his	his	PRON
inlawrev-2355	533	48	registered	register	VERB
inlawrev-2355	533	49	retail	retail	ADJ
inlawrev-2355	533	50	merchant	merchant	NOUN
inlawrev-2355	533	51	certificate	certificate	NOUN
inlawrev-2355	533	52	number	number	NOUN
inlawrev-2355	533	53	,	,	PUNCT
inlawrev-2355	533	54	and	and	CCONJ
inlawrev-2355	533	55	the	the	DET
inlawrev-2355	533	56	nature	nature	NOUN
inlawrev-2355	533	57	of	of	ADP
inlawrev-2355	533	58	the	the	DET
inlawrev-2355	533	59	property	property	NOUN
inlawrev-2355	533	60	purchased/^^	purchased/^^	PROPN
inlawrev-2355	533	61	blanket	blanket	NOUN
inlawrev-2355	533	62	certificates	certificate	NOUN
inlawrev-2355	533	63	can	can	AUX
inlawrev-2355	533	64	be	be	AUX
inlawrev-2355	533	65	used	use	VERB
inlawrev-2355	533	66	if	if	SCONJ
inlawrev-2355	533	67	the	the	DET
inlawrev-2355	533	68	same	same	ADJ
inlawrev-2355	533	69	type	type	NOUN
inlawrev-2355	533	70	of	of	ADP
inlawrev-2355	533	71	property	property	NOUN
inlawrev-2355	533	72	is	be	AUX
inlawrev-2355	533	73	sold	sell	VERB
inlawrev-2355	533	74	to	to	ADP
inlawrev-2355	533	75	a	a	DET
inlawrev-2355	533	76	particular	particular	ADJ
inlawrev-2355	533	77	purchaser	purchaser	NOUN
inlawrev-2355	533	78	on	on	ADP
inlawrev-2355	533	79	a	a	DET
inlawrev-2355	533	80	regular	regular	ADJ
inlawrev-2355	533	81	basis	basis	NOUN
inlawrev-2355	533	82	.	.	PUNCT
inlawrev-2355	534	1	^^	^^	PUNCT
inlawrev-2355	534	2	*	*	PUNCT
inlawrev-2355	534	3	the	the	DET
inlawrev-2355	534	4	use	use	NOUN
inlawrev-2355	534	5	of	of	ADP
inlawrev-2355	534	6	an	an	DET
inlawrev-2355	534	7	exemption	exemption	NOUN
inlawrev-2355	534	8	certificate	certificate	NOUN
inlawrev-2355	534	9	by	by	ADP
inlawrev-2355	534	10	a	a	DET
inlawrev-2355	534	11	purchaser	purchaser	NOUN
inlawrev-2355	534	12	should	should	AUX
inlawrev-2355	534	13	not	not	PART
inlawrev-2355	534	14	be	be	AUX
inlawrev-2355	534	15	confused	confuse	VERB
inlawrev-2355	534	16	with	with	ADP
inlawrev-2355	534	17	a	a	DET
inlawrev-2355	534	18	direct	direct	ADJ
inlawrev-2355	534	19	pay	pay	NOUN
inlawrev-2355	534	20	permit.^^^	permit.^^^	NOUN
inlawrev-2355	534	21	the	the	DET
inlawrev-2355	534	22	exemption	exemption	NOUN
inlawrev-2355	534	23	certificate	certificate	NOUN
inlawrev-2355	534	24	indicates	indicate	VERB
inlawrev-2355	534	25	that	that	SCONJ
inlawrev-2355	534	26	the	the	DET
inlawrev-2355	534	27	purchase	purchase	NOUN
inlawrev-2355	534	28	is	be	AUX
inlawrev-2355	534	29	for	for	ADP
inlawrev-2355	534	30	an	an	DET
inlawrev-2355	534	31	exempt	exempt	ADJ
inlawrev-2355	534	32	use	use	NOUN
inlawrev-2355	534	33	and	and	CCONJ
inlawrev-2355	534	34	therefore	therefore	ADV
inlawrev-2355	534	35	not	not	PART
inlawrev-2355	534	36	subject	subject	VERB
inlawrev-2355	534	37	to	to	ADP
inlawrev-2355	534	38	tax	tax	NOUN
inlawrev-2355	534	39	.	.	PUNCT
inlawrev-2355	535	1	the	the	DET
inlawrev-2355	535	2	direct	direct	ADJ
inlawrev-2355	535	3	pay	pay	NOUN
inlawrev-2355	535	4	permit	permit	NOUN
inlawrev-2355	535	5	,	,	PUNCT
inlawrev-2355	535	6	by	by	ADP
inlawrev-2355	535	7	contrast	contrast	NOUN
inlawrev-2355	535	8	,	,	PUNCT
inlawrev-2355	535	9	merely	merely	ADV
inlawrev-2355	535	10	indicates	indicate	VERB
inlawrev-2355	535	11	that	that	SCONJ
inlawrev-2355	535	12	the	the	DET
inlawrev-2355	535	13	merchant	merchant	NOUN
inlawrev-2355	535	14	need	need	AUX
inlawrev-2355	535	15	not	not	PART
inlawrev-2355	535	16	collect	collect	VERB
inlawrev-2355	535	17	the	the	DET
inlawrev-2355	535	18	tax	tax	NOUN
inlawrev-2355	535	19	because	because	SCONJ
inlawrev-2355	535	20	the	the	DET
inlawrev-2355	535	21	holder	holder	NOUN
inlawrev-2355	535	22	of	of	ADP
inlawrev-2355	535	23	the	the	DET
inlawrev-2355	535	24	permit	permit	NOUN
inlawrev-2355	535	25	will	will	AUX
inlawrev-2355	535	26	remit	remit	VERB
inlawrev-2355	535	27	the	the	DET
inlawrev-2355	535	28	tax	tax	NOUN
inlawrev-2355	535	29	directly	directly	ADV
inlawrev-2355	535	30	to	to	ADP
inlawrev-2355	535	31	the	the	DET
inlawrev-2355	535	32	department	department	NOUN
inlawrev-2355	535	33	.	.	PUNCT
inlawrev-2355	536	1	the	the	DET
inlawrev-2355	536	2	fine	fine	ADJ
inlawrev-2355	536	3	distinction	distinction	NOUN
inlawrev-2355	536	4	between	between	ADP
inlawrev-2355	536	5	these	these	DET
inlawrev-2355	536	6	two	two	NUM
inlawrev-2355	536	7	documents	document	NOUN
inlawrev-2355	536	8	is	be	AUX
inlawrev-2355	536	9	often	often	ADV
inlawrev-2355	536	10	confused	confuse	VERB
inlawrev-2355	536	11	.	.	PUNCT
inlawrev-2355	537	1	a	a	DET
inlawrev-2355	537	2	registered	register	VERB
inlawrev-2355	537	3	retail	retail	ADJ
inlawrev-2355	537	4	merchant	merchant	NOUN
inlawrev-2355	537	5	certificate	certificate	NOUN
inlawrev-2355	537	6	is	be	AUX
inlawrev-2355	537	7	required	require	VERB
inlawrev-2355	537	8	of	of	ADP
inlawrev-2355	537	9	all	all	DET
inlawrev-2355	537	10	individuals	individual	NOUN
inlawrev-2355	537	11	,	,	PUNCT
inlawrev-2355	537	12	firms	firm	NOUN
inlawrev-2355	537	13	,	,	PUNCT
inlawrev-2355	537	14	partnerships	partnership	NOUN
inlawrev-2355	537	15	,	,	PUNCT
inlawrev-2355	537	16	corporations	corporation	NOUN
inlawrev-2355	537	17	and	and	CCONJ
inlawrev-2355	537	18	associations	association	NOUN
inlawrev-2355	537	19	selling	sell	VERB
inlawrev-2355	537	20	at	at	ADP
inlawrev-2355	537	21	retail	retail	NOUN
inlawrev-2355	537	22	,	,	PUNCT
inlawrev-2355	537	23	renting	rent	VERB
inlawrev-2355	537	24	or	or	CCONJ
inlawrev-2355	537	25	leasing	lease	VERB
inlawrev-2355	537	26	tangible	tangible	ADJ
inlawrev-2355	537	27	personal	personal	ADJ
inlawrev-2355	537	28	property	property	NOUN
inlawrev-2355	537	29	in	in	ADP
inlawrev-2355	537	30	indiana.^^	indiana.^^	NUM
inlawrev-2355	537	31	®	®	NOUN
inlawrev-2355	537	32	a	a	DET
inlawrev-2355	537	33	retail	retail	ADJ
inlawrev-2355	537	34	merchant	merchant	NOUN
inlawrev-2355	537	35	selling	selling	NOUN
inlawrev-2355	537	36	at	at	ADP
inlawrev-2355	537	37	retail	retail	NOUN
inlawrev-2355	537	38	is	be	AUX
inlawrev-2355	537	39	one	one	NUM
inlawrev-2355	537	40	who	who	PRON
inlawrev-2355	537	41	sells	sell	VERB
inlawrev-2355	537	42	tangible	tangible	ADJ
inlawrev-2355	537	43	personal	personal	ADJ
inlawrev-2355	537	44	property	property	NOUN
inlawrev-2355	537	45	for	for	ADP
inlawrev-2355	537	46	use	use	NOUN
inlawrev-2355	537	47	or	or	CCONJ
inlawrev-2355	537	48	consumption	consumption	NOUN
inlawrev-2355	537	49	by	by	ADP
inlawrev-2355	537	50	an	an	DET
inlawrev-2355	537	51	ultimate	ultimate	ADJ
inlawrev-2355	537	52	consumer	consumer	NOUN
inlawrev-2355	537	53	in	in	ADP
inlawrev-2355	537	54	the	the	DET
inlawrev-2355	537	55	ordinary	ordinary	ADJ
inlawrev-2355	537	56	course	course	NOUN
inlawrev-2355	537	57	of	of	ADP
inlawrev-2355	537	58	a	a	DET
inlawrev-2355	537	59	regularly	regularly	ADV
inlawrev-2355	537	60	conducted	conduct	VERB
inlawrev-2355	537	61	business	business	NOUN
inlawrev-2355	537	62	activity	activity	NOUN
inlawrev-2355	537	63	.	.	PUNCT
inlawrev-2355	538	1	^^^	^^^	NOUN
inlawrev-2355	538	2	merchants	merchant	NOUN
inlawrev-2355	538	3	selling	sell	VERB
inlawrev-2355	538	4	only	only	ADV
inlawrev-2355	538	5	exempt	exempt	ADJ
inlawrev-2355	538	6	food	food	NOUN
inlawrev-2355	538	7	are	be	AUX
inlawrev-2355	538	8	not	not	PART
inlawrev-2355	538	9	required	require	VERB
inlawrev-2355	538	10	to	to	PART
inlawrev-2355	538	11	register	register	VERB
inlawrev-2355	538	12	unless	unless	SCONJ
inlawrev-2355	538	13	they	they	PRON
inlawrev-2355	538	14	also	also	ADV
inlawrev-2355	538	15	sell	sell	VERB
inlawrev-2355	538	16	food	food	NOUN
inlawrev-2355	538	17	as	as	ADP
inlawrev-2355	538	18	a	a	DET
inlawrev-2355	538	19	street	street	NOUN
inlawrev-2355	538	20	vendor	vendor	NOUN
inlawrev-2355	538	21	or	or	CCONJ
inlawrev-2355	538	22	through	through	ADP
inlawrev-2355	538	23	a	a	DET
inlawrev-2355	538	24	vending	vending	NOUN
inlawrev-2355	538	25	machine.^^	machine.^^	X
inlawrev-2355	538	26	*	*	X
inlawrev-2355	538	27	b.	b.	PROPN
inlawrev-2355	538	28	statutory	statutory	ADJ
inlawrev-2355	538	29	developments	development	NOUN
inlawrev-2355	538	30	.	.	PUNCT
inlawrev-2355	539	1	—	—	PUNCT
inlawrev-2355	539	2	this	this	DET
inlawrev-2355	539	3	year	year	NOUN
inlawrev-2355	539	4	's	's	PART
inlawrev-2355	539	5	sales	sale	NOUN
inlawrev-2355	539	6	and	and	CCONJ
inlawrev-2355	539	7	use	use	VERB
inlawrev-2355	539	8	tax	tax	NOUN
inlawrev-2355	539	9	amendments	amendment	NOUN
inlawrev-2355	539	10	reflected	reflect	VERB
inlawrev-2355	539	11	the	the	DET
inlawrev-2355	539	12	indiana	indiana	PROPN
inlawrev-2355	539	13	general	general	PROPN
inlawrev-2355	539	14	assembly	assembly	NOUN
inlawrev-2355	539	15	's	's	PART
inlawrev-2355	539	16	inclination	inclination	NOUN
inlawrev-2355	539	17	to	to	AUX
inlawrev-2355	539	18	'	'	PUNCT
inlawrev-2355	539	19	^^/d	^^/d	NOUN
inlawrev-2355	539	20	see	see	VERB
inlawrev-2355	539	21	indiana	indiana	PROPN
inlawrev-2355	539	22	dep't	dep't	PROPN
inlawrev-2355	539	23	of	of	ADP
inlawrev-2355	539	24	state	state	NOUN
inlawrev-2355	539	25	revenue	revenue	NOUN
inlawrev-2355	539	26	v.	v.	ADP
inlawrev-2355	539	27	indianapolis	indianapolis	PROPN
inlawrev-2355	539	28	transit	transit	PROPN
inlawrev-2355	539	29	sys	sys	PROPN
inlawrev-2355	539	30	.	.	PROPN
inlawrev-2355	539	31	,	,	PUNCT
inlawrev-2355	539	32	inc	inc	PROPN
inlawrev-2355	539	33	.	.	PROPN
inlawrev-2355	539	34	,	,	PUNCT
inlawrev-2355	539	35	356	356	NUM
inlawrev-2355	539	36	n.e.2d	n.e.2d	NOUN
inlawrev-2355	539	37	1024	1024	NUM
inlawrev-2355	539	38	(	(	PUNCT
inlawrev-2355	539	39	ind	ind	NOUN
inlawrev-2355	539	40	.	.	PUNCT
inlawrev-2355	540	1	ct	ct	PROPN
inlawrev-2355	540	2	.	.	PUNCT
inlawrev-2355	541	1	app	app	PROPN
inlawrev-2355	541	2	.	.	PROPN
inlawrev-2355	541	3	1976	1976	NUM
inlawrev-2355	541	4	)	)	PUNCT
inlawrev-2355	542	1	;	;	PUNCT
inlawrev-2355	542	2	indiana	indiana	PROPN
inlawrev-2355	542	3	dep't	dep't	NOUN
inlawrev-2355	542	4	of	of	ADP
inlawrev-2355	542	5	state	state	NOUN
inlawrev-2355	542	6	revenue	revenue	NOUN
inlawrev-2355	542	7	v.	v.	ADP
inlawrev-2355	542	8	american	american	ADJ
inlawrev-2355	542	9	dairy	dairy	NOUN
inlawrev-2355	542	10	,	,	PUNCT
inlawrev-2355	542	11	338	338	NUM
inlawrev-2355	542	12	n.e.2d	n.e.2d	NOUN
inlawrev-2355	542	13	698	698	NUM
inlawrev-2355	542	14	(	(	PUNCT
inlawrev-2355	542	15	ind	ind	NOUN
inlawrev-2355	542	16	.	.	PUNCT
inlawrev-2355	543	1	ct	ct	PROPN
inlawrev-2355	543	2	.	.	PUNCT
inlawrev-2355	544	1	app	app	PROPN
inlawrev-2355	544	2	.	.	PROPN
inlawrev-2355	545	1	1975	1975	NUM
inlawrev-2355	545	2	)	)	PUNCT
inlawrev-2355	546	1	;	;	PUNCT
inlawrev-2355	546	2	madding	mad	VERB
inlawrev-2355	546	3	v.	v.	ADP
inlawrev-2355	546	4	indiana	indiana	PROPN
inlawrev-2355	546	5	dep't	dep't	PROPN
inlawrev-2355	546	6	of	of	ADP
inlawrev-2355	546	7	state	state	NOUN
inlawrev-2355	546	8	revenue	revenue	NOUN
inlawrev-2355	546	9	,	,	PUNCT
inlawrev-2355	546	10	149	149	NUM
inlawrev-2355	546	11	ind	ind	NOUN
inlawrev-2355	546	12	.	.	PUNCT
inlawrev-2355	547	1	app	app	PROPN
inlawrev-2355	547	2	.	.	PROPN
inlawrev-2355	548	1	74	74	NUM
inlawrev-2355	548	2	,	,	PUNCT
inlawrev-2355	548	3	270	270	NUM
inlawrev-2355	548	4	n.e.2d	n.e.2d	NOUN
inlawrev-2355	548	5	771	771	NUM
inlawrev-2355	548	6	(	(	PUNCT
inlawrev-2355	548	7	1971	1971	NUM
inlawrev-2355	548	8	)	)	PUNCT
inlawrev-2355	548	9	;	;	PUNCT
inlawrev-2355	548	10	gross	gross	ADJ
inlawrev-2355	548	11	income	income	NOUN
inlawrev-2355	548	12	tax	tax	NOUN
inlawrev-2355	548	13	div	div	PROPN
inlawrev-2355	548	14	.	.	PUNCT
inlawrev-2355	549	1	v.	v.	ADP
inlawrev-2355	549	2	national	national	PROPN
inlawrev-2355	549	3	bank	bank	PROPN
inlawrev-2355	549	4	&	&	CCONJ
inlawrev-2355	549	5	trust	trust	PROPN
inlawrev-2355	549	6	co.	co.	PROPN
inlawrev-2355	549	7	,	,	PUNCT
inlawrev-2355	549	8	226	226	NUM
inlawrev-2355	549	9	ind	ind	NOUN
inlawrev-2355	549	10	.	.	PUNCT
inlawrev-2355	550	1	293	293	NUM
inlawrev-2355	550	2	,	,	PUNCT
inlawrev-2355	550	3	79	79	NUM
inlawrev-2355	550	4	n.e.2d	n.e.2d	NOUN
inlawrev-2355	550	5	651	651	NUM
inlawrev-2355	550	6	(	(	PUNCT
inlawrev-2355	550	7	1948	1948	NUM
inlawrev-2355	550	8	)	)	PUNCT
inlawrev-2355	550	9	.	.	PUNCT
inlawrev-2355	551	1	'	'	NUM
inlawrev-2355	551	2	^^ind	^^ind	NUM
inlawrev-2355	551	3	.	.	PUNCT
inlawrev-2355	552	1	code	code	PROPN
inlawrev-2355	552	2	§	§	PROPN
inlawrev-2355	552	3	§	§	PROPN
inlawrev-2355	552	4	6	6	NUM
inlawrev-2355	552	5	-	-	SYM
inlawrev-2355	552	6	2	2	NUM
inlawrev-2355	552	7	-	-	PUNCT
inlawrev-2355	552	8	l-40(c	l-40(c	NOUN
inlawrev-2355	552	9	)	)	PUNCT
inlawrev-2355	552	10	,	,	PUNCT
inlawrev-2355	552	11	-47(a	-47(a	PROPN
inlawrev-2355	552	12	)	)	PUNCT
inlawrev-2355	552	13	(	(	PUNCT
inlawrev-2355	552	14	1976	1976	NUM
inlawrev-2355	552	15	&	&	CCONJ
inlawrev-2355	552	16	supp	supp	PROPN
inlawrev-2355	552	17	.	.	PUNCT
inlawrev-2355	552	18	1979	1979	NUM
inlawrev-2355	552	19	)	)	PUNCT
inlawrev-2355	552	20	.	.	PUNCT
inlawrev-2355	553	1	^^*id	^^*id	PROPN
inlawrev-2355	553	2	.	.	PUNCT
inlawrev-2355	554	1	these	these	DET
inlawrev-2355	554	2	requirements	requirement	NOUN
inlawrev-2355	554	3	do	do	AUX
inlawrev-2355	554	4	not	not	PART
inlawrev-2355	554	5	apply	apply	VERB
inlawrev-2355	554	6	to	to	ADP
inlawrev-2355	554	7	sales	sale	NOUN
inlawrev-2355	554	8	of	of	ADP
inlawrev-2355	554	9	exempt	exempt	ADJ
inlawrev-2355	554	10	food	food	NOUN
inlawrev-2355	554	11	,	,	PUNCT
inlawrev-2355	554	12	prescription	prescription	NOUN
inlawrev-2355	554	13	drugs	drug	NOUN
inlawrev-2355	554	14	,	,	PUNCT
inlawrev-2355	554	15	blood	blood	NOUN
inlawrev-2355	554	16	or	or	CCONJ
inlawrev-2355	554	17	plasma	plasma	NOUN
inlawrev-2355	554	18	,	,	PUNCT
inlawrev-2355	554	19	oxygen	oxygen	NOUN
inlawrev-2355	554	20	or	or	CCONJ
inlawrev-2355	554	21	insulin	insulin	NOUN
inlawrev-2355	554	22	for	for	ADP
inlawrev-2355	554	23	medical	medical	ADJ
inlawrev-2355	554	24	use	use	NOUN
inlawrev-2355	554	25	,	,	PUNCT
inlawrev-2355	554	26	newspapers	newspaper	NOUN
inlawrev-2355	554	27	,	,	PUNCT
inlawrev-2355	554	28	or	or	CCONJ
inlawrev-2355	554	29	to	to	ADP
inlawrev-2355	554	30	artifical	artifical	ADJ
inlawrev-2355	554	31	limbs	limb	NOUN
inlawrev-2355	554	32	or	or	CCONJ
inlawrev-2355	554	33	orthopedic	orthopedic	ADJ
inlawrev-2355	554	34	devices	device	NOUN
inlawrev-2355	554	35	prescribed	prescribe	VERB
inlawrev-2355	554	36	by	by	ADP
inlawrev-2355	554	37	a	a	DET
inlawrev-2355	554	38	doctor	doctor	NOUN
inlawrev-2355	554	39	.	.	PUNCT
inlawrev-2355	555	1	the	the	DET
inlawrev-2355	555	2	relief	relief	NOUN
inlawrev-2355	555	3	from	from	ADP
inlawrev-2355	555	4	use	use	NOUN
inlawrev-2355	555	5	of	of	ADP
inlawrev-2355	555	6	an	an	DET
inlawrev-2355	555	7	exemption	exemption	NOUN
inlawrev-2355	555	8	certificate	certificate	NOUN
inlawrev-2355	555	9	for	for	ADP
inlawrev-2355	555	10	these	these	DET
inlawrev-2355	555	11	transactions	transaction	NOUN
inlawrev-2355	555	12	is	be	AUX
inlawrev-2355	555	13	not	not	PART
inlawrev-2355	555	14	mandated	mandate	VERB
inlawrev-2355	555	15	by	by	ADP
inlawrev-2355	555	16	the	the	DET
inlawrev-2355	555	17	code	code	NOUN
inlawrev-2355	555	18	but	but	CCONJ
inlawrev-2355	555	19	developed	develop	VERB
inlawrev-2355	555	20	through	through	ADP
inlawrev-2355	555	21	department	department	NOUN
inlawrev-2355	555	22	practice	practice	NOUN
inlawrev-2355	555	23	.	.	PUNCT
inlawrev-2355	556	1	adequate	adequate	ADJ
inlawrev-2355	556	2	records	record	NOUN
inlawrev-2355	556	3	,	,	PUNCT
inlawrev-2355	556	4	however	however	ADV
inlawrev-2355	556	5	,	,	PUNCT
inlawrev-2355	556	6	should	should	AUX
inlawrev-2355	556	7	be	be	AUX
inlawrev-2355	556	8	maintained	maintain	VERB
inlawrev-2355	556	9	by	by	ADP
inlawrev-2355	556	10	the	the	DET
inlawrev-2355	556	11	seller	seller	NOUN
inlawrev-2355	556	12	of	of	ADP
inlawrev-2355	556	13	the	the	DET
inlawrev-2355	556	14	amount	amount	NOUN
inlawrev-2355	556	15	of	of	ADP
inlawrev-2355	556	16	these	these	DET
inlawrev-2355	556	17	sales	sale	NOUN
inlawrev-2355	556	18	.	.	PUNCT
inlawrev-2355	557	1	exemption	exemption	NOUN
inlawrev-2355	557	2	certificates	certificate	NOUN
inlawrev-2355	557	3	are	be	AUX
inlawrev-2355	557	4	also	also	ADV
inlawrev-2355	557	5	not	not	PART
inlawrev-2355	557	6	required	require	VERB
inlawrev-2355	557	7	for	for	ADP
inlawrev-2355	557	8	sales	sale	NOUN
inlawrev-2355	557	9	made	make	VERB
inlawrev-2355	557	10	to	to	ADP
inlawrev-2355	557	11	other	other	ADJ
inlawrev-2355	557	12	states	state	NOUN
inlawrev-2355	557	13	,	,	PUNCT
inlawrev-2355	557	14	but	but	CCONJ
inlawrev-2355	557	15	bills	bill	NOUN
inlawrev-2355	557	16	of	of	ADP
inlawrev-2355	557	17	lading	lading	NOUN
inlawrev-2355	557	18	showing	show	VERB
inlawrev-2355	557	19	the	the	DET
inlawrev-2355	557	20	delivery	delivery	NOUN
inlawrev-2355	557	21	point	point	NOUN
inlawrev-2355	557	22	should	should	AUX
inlawrev-2355	557	23	be	be	AUX
inlawrev-2355	557	24	kept	keep	VERB
inlawrev-2355	557	25	by	by	ADP
inlawrev-2355	557	26	the	the	DET
inlawrev-2355	557	27	seller	seller	NOUN
inlawrev-2355	557	28	.	.	PUNCT
inlawrev-2355	558	1	'	'	PUNCT
inlawrev-2355	558	2	^^the	^^the	DET
inlawrev-2355	558	3	use	use	NOUN
inlawrev-2355	558	4	of	of	ADP
inlawrev-2355	558	5	direct	direct	ADJ
inlawrev-2355	558	6	pay	pay	NOUN
inlawrev-2355	558	7	permits	permit	NOUN
inlawrev-2355	558	8	is	be	AUX
inlawrev-2355	558	9	authorized	authorize	VERB
inlawrev-2355	558	10	by	by	ADP
inlawrev-2355	558	11	i	i	PROPN
inlawrev-2355	558	12	d.	d.	PROPN
inlawrev-2355	558	13	§	§	PROPN
inlawrev-2355	558	14	6	6	NUM
inlawrev-2355	558	15	-	-	SYM
inlawrev-2355	558	16	2	2	NUM
inlawrev-2355	558	17	-	-	PUNCT
inlawrev-2355	558	18	1	1	NUM
inlawrev-2355	558	19	-	-	SYM
inlawrev-2355	558	20	52	52	NUM
inlawrev-2355	558	21	(	(	PUNCT
inlawrev-2355	558	22	1976	1976	NUM
inlawrev-2355	558	23	)	)	PUNCT
inlawrev-2355	558	24	.	.	PUNCT
inlawrev-2355	559	1	^^^the	^^^the	DET
inlawrev-2355	559	2	certificate	certificate	NOUN
inlawrev-2355	559	3	is	be	AUX
inlawrev-2355	559	4	obtained	obtain	VERB
inlawrev-2355	559	5	by	by	ADP
inlawrev-2355	559	6	filing	file	VERB
inlawrev-2355	559	7	an	an	DET
inlawrev-2355	559	8	application	application	NOUN
inlawrev-2355	559	9	with	with	ADP
inlawrev-2355	559	10	the	the	DET
inlawrev-2355	559	11	indiana	indiana	PROPN
inlawrev-2355	559	12	department	department	PROPN
inlawrev-2355	559	13	of	of	ADP
inlawrev-2355	559	14	revenue	revenue	NOUN
inlawrev-2355	559	15	accompanied	accompany	VERB
inlawrev-2355	559	16	by	by	ADP
inlawrev-2355	559	17	a	a	DET
inlawrev-2355	559	18	$	$	SYM
inlawrev-2355	559	19	3.50	3.50	NUM
inlawrev-2355	559	20	fee	fee	NOUN
inlawrev-2355	559	21	and	and	CCONJ
inlawrev-2355	559	22	must	must	AUX
inlawrev-2355	559	23	be	be	AUX
inlawrev-2355	559	24	renewed	renew	VERB
inlawrev-2355	559	25	each	each	DET
inlawrev-2355	559	26	year	year	NOUN
inlawrev-2355	559	27	.	.	PUNCT
inlawrev-2355	560	1	the	the	DET
inlawrev-2355	560	2	certificate	certificate	NOUN
inlawrev-2355	560	3	number	number	NOUN
inlawrev-2355	560	4	is	be	AUX
inlawrev-2355	560	5	to	to	PART
inlawrev-2355	560	6	be	be	AUX
inlawrev-2355	560	7	used	use	VERB
inlawrev-2355	560	8	by	by	ADP
inlawrev-2355	560	9	the	the	DET
inlawrev-2355	560	10	merchant	merchant	NOUN
inlawrev-2355	560	11	in	in	ADP
inlawrev-2355	560	12	making	make	VERB
inlawrev-2355	560	13	exempt	exempt	ADJ
inlawrev-2355	560	14	purchases	purchase	NOUN
inlawrev-2355	560	15	and	and	CCONJ
inlawrev-2355	560	16	in	in	ADP
inlawrev-2355	560	17	his	his	PRON
inlawrev-2355	560	18	communications	communication	NOUN
inlawrev-2355	560	19	with	with	ADP
inlawrev-2355	560	20	the	the	DET
inlawrev-2355	560	21	department	department	NOUN
inlawrev-2355	560	22	.	.	PUNCT
inlawrev-2355	561	1	the	the	DET
inlawrev-2355	561	2	requirements	requirement	NOUN
inlawrev-2355	561	3	for	for	ADP
inlawrev-2355	561	4	registration	registration	NOUN
inlawrev-2355	561	5	are	be	AUX
inlawrev-2355	561	6	contained	contain	VERB
inlawrev-2355	561	7	in	in	ADP
inlawrev-2355	561	8	i	i	PROPN
inlawrev-2355	561	9	d.	d.	PROPN
inlawrev-2355	561	10	§	§	PROPN
inlawrev-2355	561	11	6	6	NUM
inlawrev-2355	561	12	-	-	SYM
inlawrev-2355	561	13	2	2	NUM
inlawrev-2355	561	14	-	-	PUNCT
inlawrev-2355	561	15	1	1	NUM
inlawrev-2355	561	16	-	-	SYM
inlawrev-2355	561	17	40	40	NUM
inlawrev-2355	561	18	(	(	PUNCT
inlawrev-2355	561	19	1976	1976	NUM
inlawrev-2355	561	20	&	&	CCONJ
inlawrev-2355	561	21	supp	supp	PROPN
inlawrev-2355	561	22	.	.	PUNCT
inlawrev-2355	562	1	1979	1979	NUM
inlawrev-2355	562	2	)	)	PUNCT
inlawrev-2355	562	3	.	.	PUNCT
inlawrev-2355	563	1	''	''	PUNCT
inlawrev-2355	563	2	ud	ud	PROPN
inlawrev-2355	563	3	.	.	PUNCT
inlawrev-2355	564	1	§	§	PROPN
inlawrev-2355	564	2	6	6	NUM
inlawrev-2355	564	3	-	-	SYM
inlawrev-2355	564	4	2	2	NUM
inlawrev-2355	564	5	-	-	PUNCT
inlawrev-2355	564	6	l	l	NOUN
inlawrev-2355	564	7	-	-	PUNCT
inlawrev-2355	564	8	l(j	l(j	NOUN
inlawrev-2355	564	9	)	)	PUNCT
inlawrev-2355	564	10	.	.	PUNCT
inlawrev-2355	564	11	'	'	PUNCT
inlawrev-2355	564	12	"	"	PUNCT
inlawrev-2355	564	13	"	"	PUNCT
inlawrev-2355	564	14	see	see	VERB
inlawrev-2355	564	15	i	i	PRON
inlawrev-2355	564	16	d.	d.	PROPN
inlawrev-2355	564	17	§	§	PROPN
inlawrev-2355	564	18	6	6	NUM
inlawrev-2355	564	19	-	-	SYM
inlawrev-2355	564	20	2	2	NUM
inlawrev-2355	564	21	-	-	PUNCT
inlawrev-2355	564	22	l-39(20)(xi)-(xii	l-39(20)(xi)-(xii	NOUN
inlawrev-2355	564	23	)	)	PUNCT
inlawrev-2355	564	24	.	.	PUNCT
inlawrev-2355	565	1	1980	1980	NUM
inlawrev-2355	565	2	]	]	PUNCT
inlawrev-2355	565	3	survey	survey	NOUN
inlawrev-2355	565	4	-	-	PUNCT
inlawrev-2355	565	5	foreword	foreword	NOUN
inlawrev-2355	565	6	19	19	NUM
inlawrev-2355	565	7	broaden	broaden	VERB
inlawrev-2355	565	8	the	the	DET
inlawrev-2355	565	9	exemptions	exemption	NOUN
inlawrev-2355	565	10	afforded	afford	VERB
inlawrev-2355	565	11	under	under	ADP
inlawrev-2355	565	12	the	the	DET
inlawrev-2355	565	13	act	act	NOUN
inlawrev-2355	565	14	.	.	PUNCT
inlawrev-2355	566	1	the	the	DET
inlawrev-2355	566	2	legislature	legislature	NOUN
inlawrev-2355	566	3	provided	provide	VERB
inlawrev-2355	566	4	for	for	ADP
inlawrev-2355	566	5	a	a	DET
inlawrev-2355	566	6	sales	sale	NOUN
inlawrev-2355	566	7	tax	tax	NOUN
inlawrev-2355	566	8	exemption	exemption	NOUN
inlawrev-2355	566	9	on	on	ADP
inlawrev-2355	566	10	sales	sale	NOUN
inlawrev-2355	566	11	of	of	ADP
inlawrev-2355	566	12	gasohol/^^	gasohol/^^	PROPN
inlawrev-2355	566	13	which	which	PRON
inlawrev-2355	566	14	is	be	AUX
inlawrev-2355	566	15	described	describe	VERB
inlawrev-2355	566	16	as	as	ADP
inlawrev-2355	566	17	a	a	DET
inlawrev-2355	566	18	fuel	fuel	NOUN
inlawrev-2355	566	19	with	with	ADP
inlawrev-2355	566	20	at	at	ADV
inlawrev-2355	566	21	least	least	ADV
inlawrev-2355	566	22	ten	ten	NUM
inlawrev-2355	566	23	percent	percent	NOUN
inlawrev-2355	566	24	agriculturally	agriculturally	ADV
inlawrev-2355	566	25	derived	derive	VERB
inlawrev-2355	566	26	ethyl	ethyl	PROPN
inlawrev-2355	566	27	alcohol	alcohol	NOUN
inlawrev-2355	566	28	and	and	CCONJ
inlawrev-2355	566	29	not	not	PART
inlawrev-2355	566	30	more	more	ADJ
inlawrev-2355	566	31	than	than	ADP
inlawrev-2355	566	32	ninety	ninety	NUM
inlawrev-2355	566	33	percent	percent	NOUN
inlawrev-2355	566	34	gasoline	gasoline	NOUN
inlawrev-2355	566	35	.	.	PUNCT
inlawrev-2355	566	36	^"^^	^"^^	NOUN
inlawrev-2355	566	37	it	it	PRON
inlawrev-2355	566	38	is	be	AUX
inlawrev-2355	566	39	assumed	assume	VERB
inlawrev-2355	566	40	that	that	SCONJ
inlawrev-2355	566	41	the	the	DET
inlawrev-2355	566	42	purpose	purpose	NOUN
inlawrev-2355	566	43	of	of	ADP
inlawrev-2355	566	44	this	this	DET
inlawrev-2355	566	45	exemption	exemption	NOUN
inlawrev-2355	566	46	is	be	AUX
inlawrev-2355	566	47	to	to	PART
inlawrev-2355	566	48	promote	promote	VERB
inlawrev-2355	566	49	the	the	DET
inlawrev-2355	566	50	sale	sale	NOUN
inlawrev-2355	566	51	of	of	ADP
inlawrev-2355	566	52	this	this	DET
inlawrev-2355	566	53	product	product	NOUN
inlawrev-2355	566	54	,	,	PUNCT
inlawrev-2355	566	55	which	which	PRON
inlawrev-2355	566	56	is	be	AUX
inlawrev-2355	566	57	allegedly	allegedly	ADV
inlawrev-2355	566	58	more	more	ADV
inlawrev-2355	566	59	efficient	efficient	ADJ
inlawrev-2355	566	60	and	and	CCONJ
inlawrev-2355	566	61	cleaner	clean	ADJ
inlawrev-2355	566	62	burning	burning	NOUN
inlawrev-2355	566	63	than	than	ADP
inlawrev-2355	566	64	gasoline	gasoline	NOUN
inlawrev-2355	566	65	.	.	PUNCT
inlawrev-2355	567	1	retail	retail	ADJ
inlawrev-2355	567	2	merchants	merchant	NOUN
inlawrev-2355	567	3	may	may	AUX
inlawrev-2355	567	4	no	no	ADV
inlawrev-2355	567	5	longer	long	ADV
inlawrev-2355	567	6	advertise	advertise	VERB
inlawrev-2355	567	7	gasoline	gasoline	NOUN
inlawrev-2355	567	8	at	at	ADP
inlawrev-2355	567	9	a	a	DET
inlawrev-2355	567	10	price	price	NOUN
inlawrev-2355	567	11	different	different	ADJ
inlawrev-2355	567	12	from	from	ADP
inlawrev-2355	567	13	that	that	PRON
inlawrev-2355	567	14	required	require	VERB
inlawrev-2355	567	15	to	to	PART
inlawrev-2355	567	16	be	be	AUX
inlawrev-2355	567	17	displayed	display	VERB
inlawrev-2355	567	18	on	on	ADP
inlawrev-2355	567	19	the	the	DET
inlawrev-2355	567	20	pump.^"*^	pump.^"*^	NOUN
inlawrev-2355	567	21	in	in	ADP
inlawrev-2355	567	22	the	the	DET
inlawrev-2355	567	23	past	past	NOUN
inlawrev-2355	567	24	,	,	PUNCT
inlawrev-2355	567	25	the	the	DET
inlawrev-2355	567	26	advertised	advertise	VERB
inlawrev-2355	567	27	price	price	NOUN
inlawrev-2355	567	28	often	often	ADV
inlawrev-2355	567	29	included	include	VERB
inlawrev-2355	567	30	the	the	DET
inlawrev-2355	567	31	phrase	phrase	NOUN
inlawrev-2355	567	32	,	,	PUNCT
inlawrev-2355	567	33	"	"	PUNCT
inlawrev-2355	567	34	plus	plus	CCONJ
inlawrev-2355	567	35	sales	sale	NOUN
inlawrev-2355	567	36	tax	tax	NOUN
inlawrev-2355	567	37	,	,	PUNCT
inlawrev-2355	567	38	"	"	PUNCT
inlawrev-2355	567	39	in	in	ADP
inlawrev-2355	567	40	such	such	ADJ
inlawrev-2355	567	41	small	small	ADJ
inlawrev-2355	567	42	lettering	lettering	NOUN
inlawrev-2355	567	43	that	that	PRON
inlawrev-2355	567	44	a	a	DET
inlawrev-2355	567	45	potential	potential	ADJ
inlawrev-2355	567	46	customer	customer	NOUN
inlawrev-2355	567	47	could	could	AUX
inlawrev-2355	567	48	be	be	AUX
inlawrev-2355	567	49	misled	mislead	VERB
inlawrev-2355	567	50	as	as	ADP
inlawrev-2355	567	51	to	to	ADP
inlawrev-2355	567	52	the	the	DET
inlawrev-2355	567	53	actual	actual	ADJ
inlawrev-2355	567	54	price	price	NOUN
inlawrev-2355	567	55	.	.	PUNCT
inlawrev-2355	568	1	the	the	DET
inlawrev-2355	568	2	sales	sale	NOUN
inlawrev-2355	568	3	tax	tax	NOUN
inlawrev-2355	568	4	does	do	AUX
inlawrev-2355	568	5	not	not	PART
inlawrev-2355	568	6	apply	apply	VERB
inlawrev-2355	568	7	to	to	ADP
inlawrev-2355	568	8	the	the	DET
inlawrev-2355	568	9	rental	rental	NOUN
inlawrev-2355	568	10	of	of	ADP
inlawrev-2355	568	11	rooms	room	NOUN
inlawrev-2355	568	12	,	,	PUNCT
inlawrev-2355	568	13	lodgings	lodging	NOUN
inlawrev-2355	568	14	,	,	PUNCT
inlawrev-2355	568	15	or	or	CCONJ
inlawrev-2355	568	16	accommodations	accommodation	NOUN
inlawrev-2355	568	17	for	for	ADP
inlawrev-2355	568	18	more	more	ADJ
inlawrev-2355	568	19	than	than	ADP
inlawrev-2355	568	20	thirty	thirty	NUM
inlawrev-2355	568	21	days.^''^	days.^''^	NOUN
inlawrev-2355	568	22	this	this	DET
inlawrev-2355	568	23	exemption	exemption	NOUN
inlawrev-2355	568	24	has	have	AUX
inlawrev-2355	568	25	been	be	AUX
inlawrev-2355	568	26	extended	extend	VERB
inlawrev-2355	568	27	to	to	ADP
inlawrev-2355	568	28	all	all	DET
inlawrev-2355	568	29	counties	county	NOUN
inlawrev-2355	568	30	imposing	impose	VERB
inlawrev-2355	568	31	capital	capital	NOUN
inlawrev-2355	568	32	improvement	improvement	NOUN
inlawrev-2355	568	33	or	or	CCONJ
inlawrev-2355	568	34	innkeeper	innkeeper	NOUN
inlawrev-2355	568	35	's	's	PART
inlawrev-2355	568	36	taxes,^*^	taxes,^*^	NOUN
inlawrev-2355	568	37	with	with	ADP
inlawrev-2355	568	38	the	the	DET
inlawrev-2355	568	39	notable	notable	ADJ
inlawrev-2355	568	40	exception	exception	NOUN
inlawrev-2355	568	41	of	of	ADP
inlawrev-2355	568	42	lake	lake	PROPN
inlawrev-2355	568	43	county	county	PROPN
inlawrev-2355	568	44	.	.	PUNCT
inlawrev-2355	568	45	^''^	^''^	X
inlawrev-2355	569	1	if	if	SCONJ
inlawrev-2355	569	2	the	the	DET
inlawrev-2355	569	3	original	original	ADJ
inlawrev-2355	569	4	period	period	NOUN
inlawrev-2355	569	5	of	of	ADP
inlawrev-2355	569	6	rental	rental	NOUN
inlawrev-2355	569	7	is	be	AUX
inlawrev-2355	569	8	more	more	ADJ
inlawrev-2355	569	9	than	than	ADP
inlawrev-2355	569	10	thirty	thirty	NUM
inlawrev-2355	569	11	days	day	NOUN
inlawrev-2355	569	12	,	,	PUNCT
inlawrev-2355	569	13	any	any	DET
inlawrev-2355	569	14	additional	additional	ADJ
inlawrev-2355	569	15	periods	period	NOUN
inlawrev-2355	569	16	extending	extend	VERB
inlawrev-2355	569	17	the	the	DET
inlawrev-2355	569	18	original	original	ADJ
inlawrev-2355	569	19	period	period	NOUN
inlawrev-2355	569	20	will	will	AUX
inlawrev-2355	569	21	be	be	AUX
inlawrev-2355	569	22	treated	treat	VERB
inlawrev-2355	569	23	as	as	ADP
inlawrev-2355	569	24	a	a	DET
inlawrev-2355	569	25	part	part	NOUN
inlawrev-2355	569	26	of	of	ADP
inlawrev-2355	569	27	the	the	DET
inlawrev-2355	569	28	period	period	NOUN
inlawrev-2355	569	29	of	of	ADP
inlawrev-2355	569	30	more	more	ADJ
inlawrev-2355	569	31	than	than	ADP
inlawrev-2355	569	32	thirty	thirty	NUM
inlawrev-2355	569	33	days	day	NOUN
inlawrev-2355	569	34	.	.	PUNCT
inlawrev-2355	570	1	legislation	legislation	NOUN
inlawrev-2355	570	2	this	this	DET
inlawrev-2355	570	3	year	year	NOUN
inlawrev-2355	570	4	afforded	afford	VERB
inlawrev-2355	570	5	a	a	DET
inlawrev-2355	570	6	partial	partial	ADJ
inlawrev-2355	570	7	exemption	exemption	NOUN
inlawrev-2355	570	8	to	to	ADP
inlawrev-2355	570	9	sellers	seller	NOUN
inlawrev-2355	570	10	of	of	ADP
inlawrev-2355	570	11	mobile	mobile	ADJ
inlawrev-2355	570	12	and	and	CCONJ
inlawrev-2355	570	13	modular	modular	ADJ
inlawrev-2355	570	14	homes	home	NOUN
inlawrev-2355	570	15	,	,	PUNCT
inlawrev-2355	570	16	exempting	exempt	VERB
inlawrev-2355	570	17	from	from	ADP
inlawrev-2355	570	18	sales	sale	NOUN
inlawrev-2355	570	19	tax	tax	NOUN
inlawrev-2355	570	20	thirty	thirty	NUM
inlawrev-2355	570	21	-	-	PUNCT
inlawrev-2355	570	22	five	five	NUM
inlawrev-2355	570	23	percent	percent	NOUN
inlawrev-2355	570	24	of	of	ADP
inlawrev-2355	570	25	the	the	DET
inlawrev-2355	570	26	gross	gross	ADJ
inlawrev-2355	570	27	income	income	NOUN
inlawrev-2355	570	28	received	receive	VERB
inlawrev-2355	570	29	from	from	ADP
inlawrev-2355	570	30	these	these	DET
inlawrev-2355	570	31	sales	sale	NOUN
inlawrev-2355	570	32	.	.	PUNCT
inlawrev-2355	570	33	^''^	^''^	X
inlawrev-2355	571	1	the	the	DET
inlawrev-2355	571	2	exemption	exemption	NOUN
inlawrev-2355	571	3	applies	apply	VERB
inlawrev-2355	571	4	to	to	ADP
inlawrev-2355	571	5	the	the	DET
inlawrev-2355	571	6	expenditures	expenditure	NOUN
inlawrev-2355	571	7	of	of	ADP
inlawrev-2355	571	8	labor	labor	NOUN
inlawrev-2355	571	9	in	in	ADP
inlawrev-2355	571	10	the	the	DET
inlawrev-2355	571	11	manufacture	manufacture	NOUN
inlawrev-2355	571	12	of	of	ADP
inlawrev-2355	571	13	these	these	DET
inlawrev-2355	571	14	homes.^*^	homes.^*^	NOUN
inlawrev-2355	571	15	this	this	DET
inlawrev-2355	571	16	statute	statute	NOUN
inlawrev-2355	571	17	creates	create	VERB
inlawrev-2355	571	18	many	many	ADJ
inlawrev-2355	571	19	inequities	inequity	NOUN
inlawrev-2355	571	20	in	in	ADP
inlawrev-2355	571	21	the	the	DET
inlawrev-2355	571	22	law	law	NOUN
inlawrev-2355	571	23	.	.	PUNCT
inlawrev-2355	572	1	first	first	ADV
inlawrev-2355	572	2	,	,	PUNCT
inlawrev-2355	572	3	the	the	DET
inlawrev-2355	572	4	statute	statute	NOUN
inlawrev-2355	572	5	ignores	ignore	VERB
inlawrev-2355	572	6	the	the	DET
inlawrev-2355	572	7	express	express	ADJ
inlawrev-2355	572	8	wording	wording	NOUN
inlawrev-2355	572	9	of	of	ADP
inlawrev-2355	572	10	another	another	DET
inlawrev-2355	572	11	statute^^^	statute^^^	NOUN
inlawrev-2355	572	12	that	that	SCONJ
inlawrev-2355	572	13	items	item	NOUN
inlawrev-2355	572	14	such	such	ADJ
inlawrev-2355	572	15	as	as	ADP
inlawrev-2355	572	16	fabrication	fabrication	NOUN
inlawrev-2355	572	17	,	,	PUNCT
inlawrev-2355	572	18	manufacture	manufacture	NOUN
inlawrev-2355	572	19	and	and	CCONJ
inlawrev-2355	572	20	assembly	assembly	NOUN
inlawrev-2355	572	21	are	be	AUX
inlawrev-2355	572	22	part	part	NOUN
inlawrev-2355	572	23	of	of	ADP
inlawrev-2355	572	24	selling	sell	VERB
inlawrev-2355	572	25	at	at	ADP
inlawrev-2355	572	26	retail	retail	NOUN
inlawrev-2355	572	27	for	for	ADP
inlawrev-2355	572	28	purposes	purpose	NOUN
inlawrev-2355	572	29	of	of	ADP
inlawrev-2355	572	30	imposition	imposition	NOUN
inlawrev-2355	572	31	of	of	ADP
inlawrev-2355	572	32	the	the	DET
inlawrev-2355	572	33	tax	tax	NOUN
inlawrev-2355	572	34	.	.	PUNCT
inlawrev-2355	573	1	second	second	ADJ
inlawrev-2355	573	2	,	,	PUNCT
inlawrev-2355	573	3	the	the	DET
inlawrev-2355	573	4	statute	statute	NOUN
inlawrev-2355	573	5	establishes	establish	VERB
inlawrev-2355	573	6	a	a	DET
inlawrev-2355	573	7	dangerous	dangerous	ADJ
inlawrev-2355	573	8	precedent	precedent	NOUN
inlawrev-2355	573	9	,	,	PUNCT
inlawrev-2355	573	10	because	because	SCONJ
inlawrev-2355	573	11	all	all	DET
inlawrev-2355	573	12	manufacturers	manufacturer	NOUN
inlawrev-2355	573	13	may	may	AUX
inlawrev-2355	573	14	now	now	ADV
inlawrev-2355	573	15	request	request	VERB
inlawrev-2355	573	16	an	an	DET
inlawrev-2355	573	17	exemption	exemption	NOUN
inlawrev-2355	573	18	equal	equal	ADJ
inlawrev-2355	573	19	to	to	ADP
inlawrev-2355	573	20	the	the	DET
inlawrev-2355	573	21	labor	labor	NOUN
inlawrev-2355	573	22	costs	cost	NOUN
inlawrev-2355	573	23	of	of	ADP
inlawrev-2355	573	24	items	item	NOUN
inlawrev-2355	573	25	they	they	PRON
inlawrev-2355	573	26	produce	produce	VERB
inlawrev-2355	573	27	.	.	PUNCT
inlawrev-2355	574	1	finally	finally	ADV
inlawrev-2355	574	2	,	,	PUNCT
inlawrev-2355	574	3	this	this	DET
inlawrev-2355	574	4	sales	sale	NOUN
inlawrev-2355	574	5	tax	tax	NOUN
inlawrev-2355	574	6	benefit	benefit	NOUN
inlawrev-2355	574	7	also	also	ADV
inlawrev-2355	574	8	gives	give	VERB
inlawrev-2355	574	9	sellers	seller	NOUN
inlawrev-2355	574	10	of	of	ADP
inlawrev-2355	574	11	these	these	DET
inlawrev-2355	574	12	homes	home	NOUN
inlawrev-2355	574	13	an	an	DET
inlawrev-2355	574	14	indirect	indirect	ADJ
inlawrev-2355	574	15	gross	gross	ADJ
inlawrev-2355	574	16	income	income	NOUN
inlawrev-2355	574	17	tax	tax	NOUN
inlawrev-2355	574	18	break	break	NOUN
inlawrev-2355	574	19	.	.	PUNCT
inlawrev-2355	575	1	^''^	^''^	X
inlawrev-2355	575	2	the	the	DET
inlawrev-2355	575	3	statute	statute	NOUN
inlawrev-2355	575	4	,	,	PUNCT
inlawrev-2355	575	5	in	in	ADP
inlawrev-2355	575	6	essence	essence	NOUN
inlawrev-2355	575	7	,	,	PUNCT
inlawrev-2355	575	8	allows	allow	VERB
inlawrev-2355	575	9	a	a	DET
inlawrev-2355	575	10	labor	labor	NOUN
inlawrev-2355	575	11	and	and	CCONJ
inlawrev-2355	575	12	materials	material	NOUN
inlawrev-2355	575	13	breakdown	breakdown	NOUN
inlawrev-2355	575	14	for	for	ADP
inlawrev-2355	575	15	purposes	purpose	NOUN
inlawrev-2355	575	16	of	of	ADP
inlawrev-2355	575	17	computing	compute	VERB
inlawrev-2355	575	18	the	the	DET
inlawrev-2355	575	19	sales	sale	NOUN
inlawrev-2355	575	20	tax	tax	NOUN
inlawrev-2355	575	21	without	without	ADP
inlawrev-2355	575	22	a	a	DET
inlawrev-2355	575	23	corresponding	corresponding	ADJ
inlawrev-2355	575	24	provision	provision	NOUN
inlawrev-2355	575	25	for	for	ADP
inlawrev-2355	575	26	the	the	DET
inlawrev-2355	575	27	computation	computation	NOUN
inlawrev-2355	575	28	of	of	ADP
inlawrev-2355	575	29	the	the	DET
inlawrev-2355	575	30	gross	gross	ADJ
inlawrev-2355	575	31	income	income	NOUN
inlawrev-2355	575	32	tax	tax	NOUN
inlawrev-2355	575	33	.	.	PUNCT
inlawrev-2355	576	1	in	in	ADP
inlawrev-2355	576	2	summary	summary	NOUN
inlawrev-2355	576	3	,	,	PUNCT
inlawrev-2355	576	4	manufacturers	manufacturer	NOUN
inlawrev-2355	576	5	in	in	ADP
inlawrev-2355	576	6	this	this	DET
inlawrev-2355	576	7	industry	industry	NOUN
inlawrev-2355	576	8	will	will	AUX
inlawrev-2355	576	9	be	be	AUX
inlawrev-2355	576	10	receiving	receive	VERB
inlawrev-2355	576	11	the	the	DET
inlawrev-2355	576	12	best	good	ADJ
inlawrev-2355	576	13	of	of	ADP
inlawrev-2355	576	14	both	both	DET
inlawrev-2355	576	15	worlds	world	NOUN
inlawrev-2355	576	16	.	.	PUNCT
inlawrev-2355	577	1	1431	1431	NUM
inlawrev-2355	577	2	144	144	NUM
inlawrev-2355	577	3	(	(	PUNCT
inlawrev-2355	577	4	''	''	PUNCT
inlawrev-2355	577	5	'	'	PUNCT
inlawrev-2355	577	6	i	i	PRON
inlawrev-2355	577	7	d.	d.	PROPN
inlawrev-2355	577	8	§	§	PROPN
inlawrev-2355	577	9	6	6	NUM
inlawrev-2355	577	10	-	-	SYM
inlawrev-2355	577	11	2	2	NUM
inlawrev-2355	577	12	-	-	PUNCT
inlawrev-2355	577	13	l-39(b)(29	l-39(b)(29	NOUN
inlawrev-2355	577	14	)	)	PUNCT
inlawrev-2355	577	15	(	(	PUNCT
inlawrev-2355	577	16	supp	supp	PROPN
inlawrev-2355	577	17	.	.	PUNCT
inlawrev-2355	577	18	1979	1979	NUM
inlawrev-2355	577	19	)	)	PUNCT
inlawrev-2355	577	20	.	.	PUNCT
inlawrev-2355	577	21	''	''	PUNCT
inlawrev-2355	578	1	'	'	PUNCT
inlawrev-2355	578	2	i	i	PRON
inlawrev-2355	578	3	d.	d.	PROPN
inlawrev-2355	578	4	''	''	PUNCT
inlawrev-2355	578	5	ud	ud	PROPN
inlawrev-2355	578	6	.	.	PUNCT
inlawrev-2355	579	1	§	§	PROPN
inlawrev-2355	579	2	6	6	NUM
inlawrev-2355	579	3	-	-	SYM
inlawrev-2355	579	4	2	2	NUM
inlawrev-2355	579	5	-	-	PUNCT
inlawrev-2355	579	6	l-37.5(b	l-37.5(b	NOUN
inlawrev-2355	579	7	)	)	PUNCT
inlawrev-2355	579	8	.	.	PUNCT
inlawrev-2355	579	9	'	'	PUNCT
inlawrev-2355	580	1	"	"	PUNCT
inlawrev-2355	580	2	m	m	VERB
inlawrev-2355	580	3	§	§	VERB
inlawrev-2355	580	4	6	6	NUM
inlawrev-2355	580	5	-	-	SYM
inlawrev-2355	580	6	2	2	NUM
inlawrev-2355	580	7	-	-	PUNCT
inlawrev-2355	580	8	l-38(b	l-38(b	NOUN
inlawrev-2355	580	9	)	)	PUNCT
inlawrev-2355	580	10	.	.	PUNCT
inlawrev-2355	581	1	'	'	PUNCT
inlawrev-2355	581	2	i	i	PRON
inlawrev-2355	581	3	d.	d.	PROPN
inlawrev-2355	581	4	§	§	PROPN
inlawrev-2355	581	5	§	§	PROPN
inlawrev-2355	581	6	6	6	NUM
inlawrev-2355	581	7	-	-	SYM
inlawrev-2355	581	8	9	9	NUM
inlawrev-2355	581	9	-	-	PUNCT
inlawrev-2355	581	10	1	1	NUM
inlawrev-2355	581	11	-	-	SYM
inlawrev-2355	581	12	5	5	NUM
inlawrev-2355	581	13	,	,	PUNCT
inlawrev-2355	581	14	-2.5	-2.5	PROPN
inlawrev-2355	581	15	-	-	PUNCT
inlawrev-2355	581	16	6	6	NUM
inlawrev-2355	581	17	,	,	PUNCT
inlawrev-2355	581	18	-3	-3	ADJ
inlawrev-2355	581	19	-	-	PUNCT
inlawrev-2355	581	20	4	4	NUM
inlawrev-2355	581	21	.	.	PUNCT
inlawrev-2355	581	22	-4	-4	VERB
inlawrev-2355	581	23	-	-	PUNCT
inlawrev-2355	581	24	6	6	NUM
inlawrev-2355	581	25	,	,	PUNCT
inlawrev-2355	581	26	-5	-5	VERB
inlawrev-2355	581	27	-	-	PUNCT
inlawrev-2355	581	28	6	6	NUM
inlawrev-2355	581	29	.	.	PUNCT
inlawrev-2355	582	1	-6	-6	PROPN
inlawrev-2355	582	2	-	-	PUNCT
inlawrev-2355	582	3	6	6	NUM
inlawrev-2355	582	4	.	.	PUNCT
inlawrev-2355	583	1	-7	-7	VERB
inlawrev-2355	583	2	-	-	PUNCT
inlawrev-2355	583	3	6	6	NUM
inlawrev-2355	583	4	;	;	PUNCT
inlawrev-2355	583	5	i	i	PROPN
inlawrev-2355	583	6	d.	d.	PROPN
inlawrev-2355	583	7	§	§	PROPN
inlawrev-2355	583	8	§	§	PROPN
inlawrev-2355	583	9	18	18	NUM
inlawrev-2355	583	10	-	-	SYM
inlawrev-2355	583	11	4	4	NUM
inlawrev-2355	583	12	-	-	NUM
inlawrev-2355	583	13	17	17	NUM
inlawrev-2355	583	14	-	-	SYM
inlawrev-2355	583	15	11	11	NUM
inlawrev-2355	583	16	.	.	PUNCT
inlawrev-2355	584	1	-7	-7	VERB
inlawrev-2355	584	2	-	-	PUNCT
inlawrev-2355	584	3	18	18	NUM
inlawrev-2355	584	4	-	-	SYM
inlawrev-2355	584	5	11	11	NUM
inlawrev-2355	584	6	.	.	PUNCT
inlawrev-2355	584	7	'	'	PUNCT
inlawrev-2355	585	1	s^e	s^e	PROPN
inlawrev-2355	585	2	i	i	PRON
inlawrev-2355	585	3	d.	d.	PROPN
inlawrev-2355	585	4	§	§	PROPN
inlawrev-2355	585	5	§	§	PROPN
inlawrev-2355	585	6	6	6	NUM
inlawrev-2355	585	7	-	-	SYM
inlawrev-2355	585	8	9	9	NUM
inlawrev-2355	585	9	-	-	PUNCT
inlawrev-2355	585	10	1	1	NUM
inlawrev-2355	585	11	-	-	SYM
inlawrev-2355	585	12	1	1	NUM
inlawrev-2355	585	13	to	to	ADP
inlawrev-2355	585	14	-3	-3	VERB
inlawrev-2355	585	15	-	-	PUNCT
inlawrev-2355	585	16	5	5	NUM
inlawrev-2355	585	17	;	;	PUNCT
inlawrev-2355	585	18	i	i	PROPN
inlawrev-2355	585	19	d.	d.	PROPN
inlawrev-2355	585	20	§	§	PROPN
inlawrev-2355	585	21	§	§	PROPN
inlawrev-2355	585	22	18	18	NUM
inlawrev-2355	585	23	-	-	SYM
inlawrev-2355	585	24	4	4	NUM
inlawrev-2355	585	25	-	-	NUM
inlawrev-2355	585	26	17	17	NUM
inlawrev-2355	585	27	-	-	SYM
inlawrev-2355	585	28	11	11	NUM
inlawrev-2355	585	29	.	.	PUNCT
inlawrev-2355	586	1	-7	-7	VERB
inlawrev-2355	586	2	-	-	PUNCT
inlawrev-2355	586	3	18	18	NUM
inlawrev-2355	586	4	-	-	SYM
inlawrev-2355	586	5	11	11	NUM
inlawrev-2355	586	6	(	(	PUNCT
inlawrev-2355	586	7	1976	1976	NUM
inlawrev-2355	586	8	&	&	CCONJ
inlawrev-2355	586	9	supp	supp	PROPN
inlawrev-2355	586	10	.	.	PUNCT
inlawrev-2355	587	1	1979	1979	NUM
inlawrev-2355	587	2	)	)	PUNCT
inlawrev-2355	587	3	(	(	PUNCT
inlawrev-2355	587	4	lake	lake	NOUN
inlawrev-2355	587	5	county	county	PROPN
inlawrev-2355	587	6	does	do	AUX
inlawrev-2355	587	7	not	not	PART
inlawrev-2355	587	8	fall	fall	VERB
inlawrev-2355	587	9	within	within	ADP
inlawrev-2355	587	10	these	these	DET
inlawrev-2355	587	11	parameters	parameter	NOUN
inlawrev-2355	587	12	)	)	PUNCT
inlawrev-2355	587	13	.	.	PUNCT
inlawrev-2355	587	14	''	''	PUNCT
inlawrev-2355	588	1	'	'	PUNCT
inlawrev-2355	588	2	i	i	PRON
inlawrev-2355	588	3	d.	d.	PROPN
inlawrev-2355	588	4	§	§	PROPN
inlawrev-2355	588	5	6	6	NUM
inlawrev-2355	588	6	-	-	SYM
inlawrev-2355	588	7	2	2	NUM
inlawrev-2355	588	8	-	-	PUNCT
inlawrev-2355	588	9	1	1	NUM
inlawrev-2355	588	10	-	-	SYM
inlawrev-2355	588	11	39.2	39.2	NUM
inlawrev-2355	588	12	(	(	PUNCT
inlawrev-2355	588	13	supp	supp	PROPN
inlawrev-2355	588	14	.	.	PUNCT
inlawrev-2355	588	15	1979	1979	NUM
inlawrev-2355	588	16	)	)	PUNCT
inlawrev-2355	588	17	.	.	PUNCT
inlawrev-2355	588	18	''	''	PUNCT
inlawrev-2355	589	1	'	'	PUNCT
inlawrev-2355	589	2	see	see	VERB
inlawrev-2355	589	3	i	i	PRON
inlawrev-2355	589	4	d.	d.	PROPN
inlawrev-2355	589	5	§	§	PROPN
inlawrev-2355	589	6	6	6	NUM
inlawrev-2355	589	7	-	-	SYM
inlawrev-2355	589	8	2	2	NUM
inlawrev-2355	589	9	-	-	PUNCT
inlawrev-2355	589	10	l	l	NOUN
inlawrev-2355	589	11	-	-	NOUN
inlawrev-2355	589	12	l(k	l(k	NOUN
inlawrev-2355	589	13	)	)	PUNCT
inlawrev-2355	589	14	.	.	PUNCT
inlawrev-2355	590	1	•"see	•"see	PUNCT
inlawrev-2355	590	2	i	i	PRON
inlawrev-2355	590	3	d.	d.	PROPN
inlawrev-2355	590	4	§	§	PROPN
inlawrev-2355	590	5	6	6	NUM
inlawrev-2355	590	6	-	-	SYM
inlawrev-2355	590	7	2	2	NUM
inlawrev-2355	590	8	-	-	PUNCT
inlawrev-2355	590	9	1	1	NUM
inlawrev-2355	590	10	-	-	SYM
inlawrev-2355	590	11	5	5	NUM
inlawrev-2355	590	12	(	(	PUNCT
inlawrev-2355	590	13	1976	1976	NUM
inlawrev-2355	590	14	)	)	PUNCT
inlawrev-2355	590	15	.	.	PUNCT
inlawrev-2355	591	1	20	20	NUM
inlawrev-2355	591	2	indiana	indiana	PROPN
inlawrev-2355	591	3	law	law	PROPN
inlawrev-2355	591	4	review	review	NOUN
inlawrev-2355	591	5	[	[	X
inlawrev-2355	591	6	vol	vol	NOUN
inlawrev-2355	591	7	.	.	PUNCT
inlawrev-2355	592	1	13:1	13:1	NUM
inlawrev-2355	592	2	the	the	DET
inlawrev-2355	592	3	monetary	monetary	ADJ
inlawrev-2355	592	4	problems	problem	NOUN
inlawrev-2355	592	5	of	of	ADP
inlawrev-2355	592	6	the	the	DET
inlawrev-2355	592	7	elderly	elderly	ADJ
inlawrev-2355	592	8	were	be	AUX
inlawrev-2355	592	9	considered	consider	VERB
inlawrev-2355	592	10	in	in	ADP
inlawrev-2355	592	11	the	the	DET
inlawrev-2355	592	12	passage	passage	NOUN
inlawrev-2355	592	13	of	of	ADP
inlawrev-2355	592	14	an	an	DET
inlawrev-2355	592	15	energy	energy	NOUN
inlawrev-2355	592	16	assistance	assistance	NOUN
inlawrev-2355	592	17	program	program	NOUN
inlawrev-2355	592	18	.	.	PUNCT
inlawrev-2355	593	1	'"^	'"^	X
inlawrev-2355	593	2	electric	electric	ADJ
inlawrev-2355	593	3	utilities	utility	NOUN
inlawrev-2355	593	4	and	and	CCONJ
inlawrev-2355	593	5	heating	heating	NOUN
inlawrev-2355	593	6	fuel	fuel	NOUN
inlawrev-2355	593	7	providers	provider	NOUN
inlawrev-2355	593	8	are	be	AUX
inlawrev-2355	593	9	allowed	allow	VERB
inlawrev-2355	593	10	a	a	DET
inlawrev-2355	593	11	sales	sale	NOUN
inlawrev-2355	593	12	and	and	CCONJ
inlawrev-2355	593	13	use	use	VERB
inlawrev-2355	593	14	tax	tax	NOUN
inlawrev-2355	593	15	deduction	deduction	NOUN
inlawrev-2355	593	16	for	for	ADP
inlawrev-2355	593	17	energy	energy	NOUN
inlawrev-2355	593	18	assistance	assistance	NOUN
inlawrev-2355	593	19	extended	extend	VERB
inlawrev-2355	593	20	to	to	ADP
inlawrev-2355	593	21	the	the	DET
inlawrev-2355	593	22	elderly	elderly	ADJ
inlawrev-2355	593	23	.	.	PUNCT
inlawrev-2355	594	1	^^	^^	PUNCT
inlawrev-2355	594	2	°	°	NOUN
inlawrev-2355	594	3	the	the	DET
inlawrev-2355	594	4	use	use	NOUN
inlawrev-2355	594	5	tax	tax	NOUN
inlawrev-2355	594	6	will	will	AUX
inlawrev-2355	594	7	no	no	ADV
inlawrev-2355	594	8	longer	long	ADV
inlawrev-2355	594	9	be	be	AUX
inlawrev-2355	594	10	imposed	impose	VERB
inlawrev-2355	594	11	upon	upon	SCONJ
inlawrev-2355	594	12	tangible	tangible	ADJ
inlawrev-2355	594	13	personal	personal	ADJ
inlawrev-2355	594	14	property	property	NOUN
inlawrev-2355	594	15	delivered	deliver	VERB
inlawrev-2355	594	16	into	into	ADP
inlawrev-2355	594	17	the	the	DET
inlawrev-2355	594	18	state	state	NOUN
inlawrev-2355	594	19	for	for	ADP
inlawrev-2355	594	20	the	the	DET
inlawrev-2355	594	21	sole	sole	ADJ
inlawrev-2355	594	22	purpose	purpose	NOUN
inlawrev-2355	594	23	of	of	ADP
inlawrev-2355	594	24	being	be	AUX
inlawrev-2355	594	25	processed	process	VERB
inlawrev-2355	594	26	,	,	PUNCT
inlawrev-2355	594	27	printed	print	VERB
inlawrev-2355	594	28	,	,	PUNCT
inlawrev-2355	594	29	fabricated	fabricate	VERB
inlawrev-2355	594	30	or	or	CCONJ
inlawrev-2355	594	31	manufactured	manufacture	VERB
inlawrev-2355	594	32	,	,	PUNCT
inlawrev-2355	594	33	and	and	CCONJ
inlawrev-2355	594	34	subsequently	subsequently	ADV
inlawrev-2355	594	35	shipped	ship	VERB
inlawrev-2355	594	36	out	out	ADP
inlawrev-2355	594	37	of	of	ADP
inlawrev-2355	594	38	state	state	NOUN
inlawrev-2355	594	39	.	.	PUNCT
inlawrev-2355	595	1	'	'	PUNCT
inlawrev-2355	595	2	^^	^^	PUNCT
inlawrev-2355	595	3	this	this	DET
inlawrev-2355	595	4	legislation	legislation	NOUN
inlawrev-2355	595	5	will	will	AUX
inlawrev-2355	595	6	primarily	primarily	ADV
inlawrev-2355	595	7	affect	affect	VERB
inlawrev-2355	595	8	businesses	business	NOUN
inlawrev-2355	595	9	engaged	engage	VERB
inlawrev-2355	595	10	in	in	ADP
inlawrev-2355	595	11	printing	printing	NOUN
inlawrev-2355	595	12	publications	publication	NOUN
inlawrev-2355	595	13	for	for	ADP
inlawrev-2355	595	14	out	out	ADV
inlawrev-2355	595	15	-	-	PUNCT
inlawrev-2355	595	16	of	of	ADP
inlawrev-2355	595	17	-	-	PUNCT
inlawrev-2355	595	18	state	state	NOUN
inlawrev-2355	595	19	clients	client	NOUN
inlawrev-2355	595	20	.	.	PUNCT
inlawrev-2355	596	1	new	new	ADJ
inlawrev-2355	596	2	statutory	statutory	ADJ
inlawrev-2355	596	3	provisions	provision	NOUN
inlawrev-2355	596	4	concerning	concern	VERB
inlawrev-2355	596	5	administrative	administrative	ADJ
inlawrev-2355	596	6	matters	matter	NOUN
inlawrev-2355	596	7	were	be	AUX
inlawrev-2355	596	8	also	also	ADV
inlawrev-2355	596	9	enacted	enact	VERB
inlawrev-2355	596	10	.	.	PUNCT
inlawrev-2355	597	1	first	first	ADV
inlawrev-2355	597	2	,	,	PUNCT
inlawrev-2355	597	3	the	the	DET
inlawrev-2355	597	4	department	department	NOUN
inlawrev-2355	597	5	was	be	AUX
inlawrev-2355	597	6	prohibited	prohibit	VERB
inlawrev-2355	597	7	from	from	ADP
inlawrev-2355	597	8	issuing	issue	VERB
inlawrev-2355	597	9	a	a	DET
inlawrev-2355	597	10	sales	sale	NOUN
inlawrev-2355	597	11	or	or	CCONJ
inlawrev-2355	597	12	use	use	VERB
inlawrev-2355	597	13	tax	tax	NOUN
inlawrev-2355	597	14	permit	permit	NOUN
inlawrev-2355	597	15	to	to	ADP
inlawrev-2355	597	16	any	any	DET
inlawrev-2355	597	17	taxpayer	taxpayer	NOUN
inlawrev-2355	597	18	having	have	VERB
inlawrev-2355	597	19	outstanding	outstanding	ADJ
inlawrev-2355	597	20	tax	tax	NOUN
inlawrev-2355	597	21	warrants	warrant	NOUN
inlawrev-2355	597	22	for	for	ADP
inlawrev-2355	597	23	gross	gross	ADJ
inlawrev-2355	597	24	income	income	NOUN
inlawrev-2355	597	25	tax	tax	NOUN
inlawrev-2355	597	26	,	,	PUNCT
inlawrev-2355	597	27	sales	sale	NOUN
inlawrev-2355	597	28	tax	tax	NOUN
inlawrev-2355	597	29	,	,	PUNCT
inlawrev-2355	597	30	use	use	VERB
inlawrev-2355	597	31	tax	tax	NOUN
inlawrev-2355	597	32	,	,	PUNCT
inlawrev-2355	597	33	adjusted	adjust	VERB
inlawrev-2355	597	34	gross	gross	ADJ
inlawrev-2355	597	35	income	income	NOUN
inlawrev-2355	597	36	tax	tax	NOUN
inlawrev-2355	597	37	,	,	PUNCT
inlawrev-2355	597	38	or	or	CCONJ
inlawrev-2355	597	39	county	county	NOUN
inlawrev-2355	597	40	adjusted	adjust	VERB
inlawrev-2355	597	41	gross	gross	ADJ
inlawrev-2355	597	42	income	income	NOUN
inlawrev-2355	597	43	tax.^^^	tax.^^^	ADP
inlawrev-2355	597	44	the	the	DET
inlawrev-2355	597	45	registered	register	VERB
inlawrev-2355	597	46	retail	retail	ADJ
inlawrev-2355	597	47	merchant	merchant	NOUN
inlawrev-2355	597	48	certificate	certificate	NOUN
inlawrev-2355	597	49	,	,	PUNCT
inlawrev-2355	597	50	however	however	ADV
inlawrev-2355	597	51	,	,	PUNCT
inlawrev-2355	597	52	can	can	AUX
inlawrev-2355	597	53	be	be	AUX
inlawrev-2355	597	54	issued	issue	VERB
inlawrev-2355	597	55	once	once	SCONJ
inlawrev-2355	597	56	the	the	DET
inlawrev-2355	597	57	tax	tax	NOUN
inlawrev-2355	597	58	is	be	AUX
inlawrev-2355	597	59	paid	pay	VERB
inlawrev-2355	597	60	or	or	CCONJ
inlawrev-2355	597	61	a	a	DET
inlawrev-2355	597	62	satisfactory	satisfactory	ADJ
inlawrev-2355	597	63	payment	payment	NOUN
inlawrev-2355	597	64	plan	plan	NOUN
inlawrev-2355	597	65	is	be	AUX
inlawrev-2355	597	66	established	establish	VERB
inlawrev-2355	597	67	.	.	PUNCT
inlawrev-2355	598	1	^^^	^^^	X
inlawrev-2355	598	2	second	second	NOUN
inlawrev-2355	598	3	,	,	PUNCT
inlawrev-2355	598	4	the	the	DET
inlawrev-2355	598	5	department	department	NOUN
inlawrev-2355	598	6	was	be	AUX
inlawrev-2355	598	7	required	require	VERB
inlawrev-2355	598	8	to	to	PART
inlawrev-2355	598	9	furnish	furnish	VERB
inlawrev-2355	598	10	the	the	DET
inlawrev-2355	598	11	indiana	indiana	PROPN
inlawrev-2355	598	12	bureau	bureau	PROPN
inlawrev-2355	598	13	of	of	ADP
inlawrev-2355	598	14	motor	motor	NOUN
inlawrev-2355	598	15	vehicles	vehicle	NOUN
inlawrev-2355	598	16	with	with	ADP
inlawrev-2355	598	17	a	a	DET
inlawrev-2355	598	18	list	list	NOUN
inlawrev-2355	598	19	of	of	ADP
inlawrev-2355	598	20	outstanding	outstanding	ADJ
inlawrev-2355	598	21	tax	tax	NOUN
inlawrev-2355	598	22	warrants	warrant	NOUN
inlawrev-2355	598	23	for	for	ADP
inlawrev-2355	598	24	the	the	DET
inlawrev-2355	598	25	above	above	ADJ
inlawrev-2355	598	26	mentioned	mention	VERB
inlawrev-2355	598	27	taxes	taxis	NOUN
inlawrev-2355	598	28	.	.	PUNCT
inlawrev-2355	599	1	^^^	^^^	ADP
inlawrev-2355	599	2	the	the	DET
inlawrev-2355	599	3	bureau	bureau	NOUN
inlawrev-2355	599	4	will	will	AUX
inlawrev-2355	599	5	then	then	ADV
inlawrev-2355	599	6	record	record	VERB
inlawrev-2355	599	7	the	the	DET
inlawrev-2355	599	8	warrant	warrant	NOUN
inlawrev-2355	599	9	as	as	ADP
inlawrev-2355	599	10	a	a	DET
inlawrev-2355	599	11	lien	lien	NOUN
inlawrev-2355	599	12	on	on	ADP
inlawrev-2355	599	13	the	the	DET
inlawrev-2355	599	14	taxpayer	taxpayer	NOUN
inlawrev-2355	599	15	's	's	PART
inlawrev-2355	599	16	title	title	NOUN
inlawrev-2355	599	17	and	and	CCONJ
inlawrev-2355	599	18	list	list	VERB
inlawrev-2355	599	19	the	the	DET
inlawrev-2355	599	20	state	state	NOUN
inlawrev-2355	599	21	of	of	ADP
inlawrev-2355	599	22	indiana	indiana	PROPN
inlawrev-2355	599	23	as	as	ADP
inlawrev-2355	599	24	a	a	DET
inlawrev-2355	599	25	lienholder	lienholder	NOUN
inlawrev-2355	599	26	.	.	PUNCT
inlawrev-2355	600	1	if	if	SCONJ
inlawrev-2355	600	2	the	the	DET
inlawrev-2355	600	3	state	state	NOUN
inlawrev-2355	600	4	is	be	AUX
inlawrev-2355	600	5	the	the	DET
inlawrev-2355	600	6	only	only	ADJ
inlawrev-2355	600	7	lienholder	lienholder	NOUN
inlawrev-2355	600	8	on	on	ADP
inlawrev-2355	600	9	the	the	DET
inlawrev-2355	600	10	title	title	NOUN
inlawrev-2355	600	11	,	,	PUNCT
inlawrev-2355	600	12	the	the	DET
inlawrev-2355	600	13	commissioner	commissioner	NOUN
inlawrev-2355	600	14	of	of	ADP
inlawrev-2355	600	15	the	the	DET
inlawrev-2355	600	16	indiana	indiana	PROPN
inlawrev-2355	600	17	department	department	PROPN
inlawrev-2355	600	18	of	of	ADP
inlawrev-2355	600	19	revenue	revenue	NOUN
inlawrev-2355	600	20	will	will	AUX
inlawrev-2355	600	21	be	be	AUX
inlawrev-2355	600	22	the	the	DET
inlawrev-2355	600	23	custodian	custodian	NOUN
inlawrev-2355	600	24	of	of	ADP
inlawrev-2355	600	25	the	the	DET
inlawrev-2355	600	26	title	title	NOUN
inlawrev-2355	600	27	and	and	CCONJ
inlawrev-2355	600	28	will	will	AUX
inlawrev-2355	600	29	be	be	AUX
inlawrev-2355	600	30	required	require	VERB
inlawrev-2355	600	31	to	to	PART
inlawrev-2355	600	32	notify	notify	VERB
inlawrev-2355	600	33	the	the	DET
inlawrev-2355	600	34	owner	owner	NOUN
inlawrev-2355	600	35	of	of	ADP
inlawrev-2355	600	36	the	the	DET
inlawrev-2355	600	37	department	department	NOUN
inlawrev-2355	600	38	's	's	PART
inlawrev-2355	600	39	receipt	receipt	NOUN
inlawrev-2355	600	40	of	of	ADP
inlawrev-2355	600	41	the	the	DET
inlawrev-2355	600	42	title	title	NOUN
inlawrev-2355	600	43	.	.	PUNCT
inlawrev-2355	601	1	^^^	^^^	PUNCT
inlawrev-2355	601	2	although	although	SCONJ
inlawrev-2355	601	3	this	this	DET
inlawrev-2355	601	4	portion	portion	NOUN
inlawrev-2355	601	5	of	of	ADP
inlawrev-2355	601	6	the	the	DET
inlawrev-2355	601	7	statute	statute	NOUN
inlawrev-2355	601	8	will	will	AUX
inlawrev-2355	601	9	serve	serve	VERB
inlawrev-2355	601	10	a	a	DET
inlawrev-2355	601	11	useful	useful	ADJ
inlawrev-2355	601	12	purpose	purpose	NOUN
inlawrev-2355	601	13	,	,	PUNCT
inlawrev-2355	601	14	its	its	PRON
inlawrev-2355	601	15	administration	administration	NOUN
inlawrev-2355	601	16	will	will	AUX
inlawrev-2355	601	17	be	be	AUX
inlawrev-2355	601	18	difficult	difficult	ADJ
inlawrev-2355	601	19	because	because	SCONJ
inlawrev-2355	601	20	of	of	ADP
inlawrev-2355	601	21	the	the	DET
inlawrev-2355	601	22	determination	determination	NOUN
inlawrev-2355	601	23	of	of	ADP
inlawrev-2355	601	24	costs	cost	NOUN
inlawrev-2355	601	25	and	and	CCONJ
inlawrev-2355	601	26	because	because	SCONJ
inlawrev-2355	601	27	of	of	ADP
inlawrev-2355	601	28	the	the	DET
inlawrev-2355	601	29	potential	potential	ADJ
inlawrev-2355	601	30	confidential	confidential	ADJ
inlawrev-2355	601	31	nature	nature	NOUN
inlawrev-2355	601	32	of	of	ADP
inlawrev-2355	601	33	the	the	DET
inlawrev-2355	601	34	information	information	NOUN
inlawrev-2355	601	35	provided	provide	VERB
inlawrev-2355	601	36	to	to	ADP
inlawrev-2355	601	37	the	the	DET
inlawrev-2355	601	38	bureau	bureau	NOUN
inlawrev-2355	601	39	.	.	PUNCT
inlawrev-2355	602	1	11	11	NUM
inlawrev-2355	602	2	.	.	PUNCT
inlawrev-2355	602	3	income	income	NOUN
inlawrev-2355	602	4	tax	tax	NOUN
inlawrev-2355	602	5	division	division	NOUN
inlawrev-2355	602	6	.	.	PUNCT
inlawrev-2355	603	1	—	—	PUNCT
inlawrev-2355	603	2	the	the	DET
inlawrev-2355	603	3	income	income	NOUN
inlawrev-2355	603	4	tax	tax	NOUN
inlawrev-2355	603	5	division	division	NOUN
inlawrev-2355	603	6	is	be	AUX
inlawrev-2355	603	7	charged	charge	VERB
inlawrev-2355	603	8	with	with	ADP
inlawrev-2355	603	9	the	the	DET
inlawrev-2355	603	10	responsibility	responsibility	NOUN
inlawrev-2355	603	11	of	of	ADP
inlawrev-2355	603	12	collecting	collect	VERB
inlawrev-2355	603	13	and	and	CCONJ
inlawrev-2355	603	14	administering	administer	VERB
inlawrev-2355	603	15	the	the	DET
inlawrev-2355	603	16	gross	gross	ADJ
inlawrev-2355	603	17	income	income	NOUN
inlawrev-2355	603	18	tax,^^^	tax,^^^	PROPN
inlawrev-2355	603	19	adjusted	adjust	VERB
inlawrev-2355	603	20	gross	gross	ADJ
inlawrev-2355	603	21	income	income	NOUN
inlawrev-2355	603	22	tax,^	tax,^	NOUN
inlawrev-2355	603	23	"	"	PUNCT
inlawrev-2355	603	24	supplemental	supplemental	ADJ
inlawrev-2355	603	25	net	net	ADJ
inlawrev-2355	603	26	income	income	NOUN
inlawrev-2355	603	27	tax,'^	tax,'^	NOUN
inlawrev-2355	603	28	®	®	NOUN
inlawrev-2355	603	29	county	county	NOUN
inlawrev-2355	603	30	adjusted	adjust	VERB
inlawrev-2355	603	31	gross	gross	ADJ
inlawrev-2355	603	32	income	income	NOUN
inlawrev-2355	603	33	tax,^^^	tax,^^^	PROPN
inlawrev-2355	603	34	intangibles	intangible	NOUN
inlawrev-2355	603	35	tax,^^	tax,^^	PROPN
inlawrev-2355	603	36	°	°	NUM
inlawrev-2355	603	37	and	and	CCONJ
inlawrev-2355	603	38	occupation	occupation	NOUN
inlawrev-2355	603	39	income	income	NOUN
inlawrev-2355	603	40	tax.^^^	tax.^^^	ADJ
inlawrev-2355	603	41	"	"	PUNCT
inlawrev-2355	603	42	"	"	PUNCT
inlawrev-2355	603	43	m	m	VERB
inlawrev-2355	603	44	§	§	PROPN
inlawrev-2355	603	45	§	§	PROPN
inlawrev-2355	603	46	4	4	NUM
inlawrev-2355	603	47	-	-	SYM
inlawrev-2355	603	48	3	3	NUM
inlawrev-2355	603	49	-	-	SYM
inlawrev-2355	603	50	10	10	NUM
inlawrev-2355	603	51	-	-	SYM
inlawrev-2355	603	52	1	1	NUM
inlawrev-2355	603	53	to	to	ADP
inlawrev-2355	603	54	-18	-18	NUM
inlawrev-2355	603	55	(	(	PUNCT
inlawrev-2355	603	56	supp	supp	PROPN
inlawrev-2355	603	57	.	.	PUNCT
inlawrev-2355	603	58	1979	1979	NUM
inlawrev-2355	603	59	)	)	PUNCT
inlawrev-2355	603	60	.	.	PUNCT
inlawrev-2355	603	61	''	''	PUNCT
inlawrev-2355	604	1	'	'	PUNCT
inlawrev-2355	604	2	i	i	PRON
inlawrev-2355	604	3	d.	d.	PROPN
inlawrev-2355	604	4	§	§	PROPN
inlawrev-2355	604	5	6	6	NUM
inlawrev-2355	604	6	-	-	SYM
inlawrev-2355	604	7	2	2	NUM
inlawrev-2355	604	8	-	-	PUNCT
inlawrev-2355	604	9	l-49(d	l-49(d	NOUN
inlawrev-2355	604	10	)	)	PUNCT
inlawrev-2355	604	11	.	.	PUNCT
inlawrev-2355	604	12	''	''	PUNCT
inlawrev-2355	605	1	'	'	PUNCT
inlawrev-2355	605	2	i	i	PRON
inlawrev-2355	605	3	d.	d.	PROPN
inlawrev-2355	605	4	§	§	PROPN
inlawrev-2355	605	5	6	6	NUM
inlawrev-2355	605	6	-	-	SYM
inlawrev-2355	605	7	2	2	NUM
inlawrev-2355	605	8	-	-	PUNCT
inlawrev-2355	605	9	l-42(e	l-42(e	NOUN
inlawrev-2355	605	10	)	)	PUNCT
inlawrev-2355	605	11	.	.	PUNCT
inlawrev-2355	605	12	''	''	PUNCT
inlawrev-2355	606	1	'	'	PUNCT
inlawrev-2355	606	2	i	i	PRON
inlawrev-2355	606	3	d.	d.	PROPN
inlawrev-2355	606	4	§	§	PROPN
inlawrev-2355	606	5	6	6	NUM
inlawrev-2355	606	6	-	-	SYM
inlawrev-2355	606	7	8	8	NUM
inlawrev-2355	606	8	-	-	PUNCT
inlawrev-2355	606	9	3	3	NUM
inlawrev-2355	606	10	-	-	SYM
inlawrev-2355	606	11	17	17	NUM
inlawrev-2355	606	12	.	.	PUNCT
inlawrev-2355	607	1	"	"	PUNCT
inlawrev-2355	607	2	'	'	PUNCT
inlawrev-2355	607	3	i	i	PRON
inlawrev-2355	607	4	d.	d.	PROPN
inlawrev-2355	607	5	§	§	PROPN
inlawrev-2355	607	6	6	6	NUM
inlawrev-2355	607	7	-	-	SYM
inlawrev-2355	607	8	8	8	NUM
inlawrev-2355	607	9	-	-	PUNCT
inlawrev-2355	607	10	3	3	NUM
inlawrev-2355	607	11	-	-	NUM
inlawrev-2355	607	12	17(c	17(c	NUM
inlawrev-2355	607	13	)	)	PUNCT
inlawrev-2355	607	14	.	.	PUNCT
inlawrev-2355	608	1	"	"	PUNCT
inlawrev-2355	608	2	*	*	PUNCT
inlawrev-2355	608	3	i	i	PROPN
inlawrev-2355	608	4	d.	d.	PROPN
inlawrev-2355	608	5	§	§	PROPN
inlawrev-2355	608	6	6	6	NUM
inlawrev-2355	608	7	-	-	SYM
inlawrev-2355	608	8	8	8	NUM
inlawrev-2355	608	9	-	-	PUNCT
inlawrev-2355	608	10	3	3	NUM
inlawrev-2355	608	11	-	-	NUM
inlawrev-2355	608	12	17(a	17(a	NUM
inlawrev-2355	608	13	)	)	PUNCT
inlawrev-2355	608	14	.	.	PUNCT
inlawrev-2355	608	15	'	'	PUNCT
inlawrev-2355	609	1	"	"	PUNCT
inlawrev-2355	609	2	i	i	PRON
inlawrev-2355	609	3	d.	d.	PROPN
inlawrev-2355	609	4	§	§	PROPN
inlawrev-2355	609	5	6	6	NUM
inlawrev-2355	609	6	-	-	SYM
inlawrev-2355	609	7	8	8	NUM
inlawrev-2355	609	8	-	-	PUNCT
inlawrev-2355	609	9	3	3	NUM
inlawrev-2355	609	10	-	-	NUM
inlawrev-2355	609	11	17(e	17(e	NUM
inlawrev-2355	609	12	)	)	PUNCT
inlawrev-2355	609	13	.	.	PUNCT
inlawrev-2355	610	1	"	"	PUNCT
inlawrev-2355	610	2	"	"	PUNCT
inlawrev-2355	610	3	i	i	PRON
inlawrev-2355	610	4	d.	d.	PROPN
inlawrev-2355	610	5	§	§	PROPN
inlawrev-2355	610	6	§	§	PROPN
inlawrev-2355	610	7	6	6	NUM
inlawrev-2355	610	8	-	-	SYM
inlawrev-2355	610	9	2	2	NUM
inlawrev-2355	610	10	-	-	PUNCT
inlawrev-2355	610	11	1	1	NUM
inlawrev-2355	610	12	-	-	SYM
inlawrev-2355	610	13	1	1	NUM
inlawrev-2355	610	14	to	to	PART
inlawrev-2355	610	15	-2	-2	NOUN
inlawrev-2355	610	16	-	-	SYM
inlawrev-2355	610	17	3	3	NUM
inlawrev-2355	610	18	(	(	PUNCT
inlawrev-2355	610	19	1976	1976	NUM
inlawrev-2355	610	20	&	&	CCONJ
inlawrev-2355	610	21	supp	supp	PROPN
inlawrev-2355	610	22	.	.	PUNCT
inlawrev-2355	610	23	1979	1979	NUM
inlawrev-2355	610	24	)	)	PUNCT
inlawrev-2355	610	25	.	.	PUNCT
inlawrev-2355	611	1	"	"	PUNCT
inlawrev-2355	611	2	ud	ud	INTJ
inlawrev-2355	611	3	.	.	PUNCT
inlawrev-2355	612	1	§	§	PROPN
inlawrev-2355	612	2	§	§	PROPN
inlawrev-2355	612	3	6	6	NUM
inlawrev-2355	612	4	-	-	SYM
inlawrev-2355	612	5	3	3	NUM
inlawrev-2355	612	6	-	-	PUNCT
inlawrev-2355	612	7	1	1	NUM
inlawrev-2355	612	8	-	-	SYM
inlawrev-2355	612	9	1	1	NUM
inlawrev-2355	612	10	to	to	ADP
inlawrev-2355	612	11	-8	-8	NOUN
inlawrev-2355	612	12	-	-	PUNCT
inlawrev-2355	612	13	6	6	NUM
inlawrev-2355	612	14	.	.	PUNCT
inlawrev-2355	613	1	"	"	PUNCT
inlawrev-2355	613	2	'	'	PUNCT
inlawrev-2355	613	3	i	i	PRON
inlawrev-2355	613	4	d.	d.	PROPN
inlawrev-2355	613	5	§	§	PROPN
inlawrev-2355	613	6	§	§	PROPN
inlawrev-2355	613	7	6	6	NUM
inlawrev-2355	613	8	-	-	SYM
inlawrev-2355	613	9	3	3	NUM
inlawrev-2355	613	10	-	-	PUNCT
inlawrev-2355	613	11	8	8	NUM
inlawrev-2355	613	12	-	-	SYM
inlawrev-2355	613	13	1	1	NUM
inlawrev-2355	613	14	to	to	ADP
inlawrev-2355	613	15	-6	-6	PROPN
inlawrev-2355	613	16	(	(	PUNCT
inlawrev-2355	613	17	1976	1976	NUM
inlawrev-2355	613	18	)	)	PUNCT
inlawrev-2355	613	19	.	.	PUNCT
inlawrev-2355	614	1	"	"	PUNCT
inlawrev-2355	614	2	'	'	PUNCT
inlawrev-2355	614	3	i	i	PRON
inlawrev-2355	614	4	d.	d.	PROPN
inlawrev-2355	614	5	§	§	PROPN
inlawrev-2355	614	6	§	§	PROPN
inlawrev-2355	614	7	6	6	NUM
inlawrev-2355	614	8	-	-	SYM
inlawrev-2355	614	9	3.5	3.5	NUM
inlawrev-2355	614	10	-	-	PUNCT
inlawrev-2355	614	11	1	1	NUM
inlawrev-2355	614	12	-	-	SYM
inlawrev-2355	614	13	1	1	NUM
inlawrev-2355	614	14	to	to	ADP
inlawrev-2355	614	15	-12	-12	NOUN
inlawrev-2355	614	16	(	(	PUNCT
inlawrev-2355	614	17	1976	1976	NUM
inlawrev-2355	614	18	&	&	CCONJ
inlawrev-2355	614	19	supp	supp	PROPN
inlawrev-2355	614	20	.	.	PUNCT
inlawrev-2355	614	21	1979	1979	NUM
inlawrev-2355	614	22	)	)	PUNCT
inlawrev-2355	614	23	.	.	PUNCT
inlawrev-2355	615	1	"	"	PUNCT
inlawrev-2355	615	2	'	'	PUNCT
inlawrev-2355	615	3	i	i	PRON
inlawrev-2355	615	4	d.	d.	PROPN
inlawrev-2355	615	5	§	§	PROPN
inlawrev-2355	615	6	§	§	PROPN
inlawrev-2355	615	7	6	6	NUM
inlawrev-2355	615	8	-	-	SYM
inlawrev-2355	615	9	5.1	5.1	NUM
inlawrev-2355	615	10	-	-	PUNCT
inlawrev-2355	615	11	1	1	NUM
inlawrev-2355	615	12	-	-	SYM
inlawrev-2355	615	13	1	1	NUM
inlawrev-2355	615	14	to	to	ADP
inlawrev-2355	615	15	-9	-9	ADJ
inlawrev-2355	615	16	-	-	PUNCT
inlawrev-2355	615	17	6	6	NUM
inlawrev-2355	615	18	(	(	PUNCT
inlawrev-2355	615	19	supp	supp	NOUN
inlawrev-2355	615	20	.	.	PUNCT
inlawrev-2355	615	21	1979	1979	NUM
inlawrev-2355	615	22	)	)	PUNCT
inlawrev-2355	615	23	.	.	PUNCT
inlawrev-2355	616	1	"	"	PUNCT
inlawrev-2355	616	2	'	'	PUNCT
inlawrev-2355	616	3	i	i	PRON
inlawrev-2355	616	4	d.	d.	PROPN
inlawrev-2355	616	5	§	§	PROPN
inlawrev-2355	616	6	§	§	PROPN
inlawrev-2355	616	7	6	6	NUM
inlawrev-2355	616	8	-	-	SYM
inlawrev-2355	616	9	3.5	3.5	NUM
inlawrev-2355	616	10	-	-	PUNCT
inlawrev-2355	616	11	3	3	NUM
inlawrev-2355	616	12	-	-	SYM
inlawrev-2355	616	13	1	1	NUM
inlawrev-2355	616	14	to	to	ADP
inlawrev-2355	616	15	-13	-13	NUM
inlawrev-2355	616	16	(	(	PUNCT
inlawrev-2355	616	17	1976	1976	NUM
inlawrev-2355	616	18	&	&	CCONJ
inlawrev-2355	616	19	supp	supp	PROPN
inlawrev-2355	616	20	.	.	PUNCT
inlawrev-2355	616	21	1979	1979	NUM
inlawrev-2355	616	22	)	)	PUNCT
inlawrev-2355	616	23	.	.	PUNCT
inlawrev-2355	617	1	these	these	DET
inlawrev-2355	617	2	administrative	administrative	ADJ
inlawrev-2355	617	3	functions	function	NOUN
inlawrev-2355	617	4	are	be	AUX
inlawrev-2355	617	5	performed	perform	VERB
inlawrev-2355	617	6	by	by	ADP
inlawrev-2355	617	7	the	the	DET
inlawrev-2355	617	8	individual	individual	ADJ
inlawrev-2355	617	9	income	income	NOUN
inlawrev-2355	617	10	tax	tax	NOUN
inlawrev-2355	617	11	section	section	NOUN
inlawrev-2355	617	12	,	,	PUNCT
inlawrev-2355	617	13	corporation	corporation	NOUN
inlawrev-2355	617	14	income	income	NOUN
inlawrev-2355	617	15	tax	tax	NOUN
inlawrev-2355	617	16	section	section	NOUN
inlawrev-2355	617	17	,	,	PUNCT
inlawrev-2355	617	18	in1980	in1980	NOUN
inlawrev-2355	617	19	]	]	PUNCT
inlawrev-2355	617	20	survey	survey	NOUN
inlawrev-2355	617	21	-	-	PUNCT
inlawrev-2355	617	22	foreword	foreword	NOUN
inlawrev-2355	617	23	21	21	NUM
inlawrev-2355	617	24	a.	a.	NOUN
inlawrev-2355	617	25	gross	gross	ADJ
inlawrev-2355	617	26	income	income	NOUN
inlawrev-2355	617	27	^ax	^ax	PROPN
inlawrev-2355	617	28	.	.	PUNCT
inlawrev-2355	618	1	—	—	PUNCT
inlawrev-2355	618	2	the	the	DET
inlawrev-2355	618	3	gross	gross	ADJ
inlawrev-2355	618	4	income	income	NOUN
inlawrev-2355	618	5	tax	tax	NOUN
inlawrev-2355	618	6	act	act	NOUN
inlawrev-2355	618	7	of	of	ADP
inlawrev-2355	618	8	1933'^^	1933'^^	NUM
inlawrev-2355	618	9	applied	apply	VERB
inlawrev-2355	618	10	to	to	ADP
inlawrev-2355	618	11	both	both	CCONJ
inlawrev-2355	618	12	corporate	corporate	ADJ
inlawrev-2355	618	13	and	and	CCONJ
inlawrev-2355	618	14	individual	individual	ADJ
inlawrev-2355	618	15	taxpayers	taxpayer	NOUN
inlawrev-2355	618	16	.	.	PUNCT
inlawrev-2355	619	1	with	with	ADP
inlawrev-2355	619	2	the	the	DET
inlawrev-2355	619	3	passage	passage	NOUN
inlawrev-2355	619	4	of	of	ADP
inlawrev-2355	619	5	the	the	DET
inlawrev-2355	619	6	adjusted	adjust	VERB
inlawrev-2355	619	7	gross	gross	ADJ
inlawrev-2355	619	8	income	income	NOUN
inlawrev-2355	619	9	tax	tax	NOUN
inlawrev-2355	619	10	act	act	NOUN
inlawrev-2355	619	11	in	in	ADP
inlawrev-2355	619	12	1963,'^^	1963,'^^	NUM
inlawrev-2355	619	13	individuals	individual	NOUN
inlawrev-2355	619	14	,	,	PUNCT
inlawrev-2355	619	15	partnerships	partnership	NOUN
inlawrev-2355	619	16	,	,	PUNCT
inlawrev-2355	619	17	trusts	trust	NOUN
inlawrev-2355	619	18	,	,	PUNCT
inlawrev-2355	619	19	and	and	CCONJ
inlawrev-2355	619	20	estates	estate	NOUN
inlawrev-2355	619	21	were	be	AUX
inlawrev-2355	619	22	exempted	exempt	VERB
inlawrev-2355	619	23	from	from	ADP
inlawrev-2355	619	24	the	the	DET
inlawrev-2355	619	25	tax	tax	NOUN
inlawrev-2355	619	26	.	.	PUNCT
inlawrev-2355	620	1	the	the	DET
inlawrev-2355	620	2	gross	gross	ADJ
inlawrev-2355	620	3	income	income	NOUN
inlawrev-2355	620	4	tax	tax	NOUN
inlawrev-2355	620	5	is	be	AUX
inlawrev-2355	620	6	now	now	ADV
inlawrev-2355	620	7	imposed	impose	VERB
inlawrev-2355	620	8	only	only	ADV
inlawrev-2355	620	9	on	on	ADP
inlawrev-2355	620	10	non	non	ADJ
inlawrev-2355	620	11	-	-	ADJ
inlawrev-2355	620	12	subchapter	subchapter	NOUN
inlawrev-2355	620	13	s	s	PART
inlawrev-2355	620	14	corporate	corporate	ADJ
inlawrev-2355	620	15	taxpayers^^	taxpayers^^	NOUN
inlawrev-2355	620	16	''	''	PUNCT
inlawrev-2355	620	17	at	at	ADP
inlawrev-2355	620	18	two	two	NUM
inlawrev-2355	620	19	different	different	ADJ
inlawrev-2355	620	20	rates	rate	NOUN
inlawrev-2355	620	21	.	.	PUNCT
inlawrev-2355	621	1	^^^	^^^	ADP
inlawrev-2355	621	2	the	the	DET
inlawrev-2355	621	3	respective	respective	ADJ
inlawrev-2355	621	4	rates	rate	NOUN
inlawrev-2355	621	5	are	be	AUX
inlawrev-2355	621	6	decreasing	decrease	VERB
inlawrev-2355	621	7	at	at	ADP
inlawrev-2355	621	8	a	a	DET
inlawrev-2355	621	9	slow	slow	ADJ
inlawrev-2355	621	10	percentage	percentage	NOUN
inlawrev-2355	621	11	,	,	PUNCT
inlawrev-2355	621	12	with	with	ADP
inlawrev-2355	621	13	complete	complete	ADJ
inlawrev-2355	621	14	elimination	elimination	NOUN
inlawrev-2355	621	15	of	of	ADP
inlawrev-2355	621	16	the	the	DET
inlawrev-2355	621	17	tax	tax	NOUN
inlawrev-2355	621	18	scheduled	schedule	VERB
inlawrev-2355	621	19	for	for	ADP
inlawrev-2355	621	20	december	december	PROPN
inlawrev-2355	621	21	31	31	NUM
inlawrev-2355	621	22	,	,	PUNCT
inlawrev-2355	621	23	2007.^	2007.^	NUM
inlawrev-2355	621	24	''	''	PUNCT
inlawrev-2355	621	25	the	the	DET
inlawrev-2355	621	26	tax	tax	NOUN
inlawrev-2355	621	27	is	be	AUX
inlawrev-2355	621	28	imposed	impose	VERB
inlawrev-2355	621	29	on	on	ADP
inlawrev-2355	621	30	a	a	DET
inlawrev-2355	621	31	taxpayer	taxpayer	NOUN
inlawrev-2355	621	32	's	's	PART
inlawrev-2355	621	33	gross	gross	ADJ
inlawrev-2355	621	34	income	income	NOUN
inlawrev-2355	621	35	with	with	ADP
inlawrev-2355	621	36	virtually	virtually	ADV
inlawrev-2355	621	37	no	no	PRON
inlawrev-2355	621	38	deductions	deduction	NOUN
inlawrev-2355	621	39	.	.	PUNCT
inlawrev-2355	622	1	certain	certain	ADJ
inlawrev-2355	622	2	receipts	receipt	NOUN
inlawrev-2355	622	3	,	,	PUNCT
inlawrev-2355	622	4	however	however	ADV
inlawrev-2355	622	5	,	,	PUNCT
inlawrev-2355	622	6	are	be	AUX
inlawrev-2355	622	7	deemed	deem	VERB
inlawrev-2355	622	8	nontaxable	nontaxable	ADJ
inlawrev-2355	622	9	under	under	ADP
inlawrev-2355	622	10	restricted	restrict	VERB
inlawrev-2355	622	11	situtations.^^^	situtations.^^^	NOUN
inlawrev-2355	622	12	each	each	DET
inlawrev-2355	622	13	corporate	corporate	ADJ
inlawrev-2355	622	14	taxpayer	taxpayer	NOUN
inlawrev-2355	622	15	is	be	AUX
inlawrev-2355	622	16	also	also	ADV
inlawrev-2355	622	17	entitled	entitle	VERB
inlawrev-2355	622	18	to	to	ADP
inlawrev-2355	622	19	a	a	DET
inlawrev-2355	622	20	deduction	deduction	NOUN
inlawrev-2355	622	21	of	of	ADP
inlawrev-2355	622	22	$	$	SYM
inlawrev-2355	622	23	1,000	1,000	NUM
inlawrev-2355	622	24	per	per	ADP
inlawrev-2355	622	25	year	year	NOUN
inlawrev-2355	622	26	from	from	ADP
inlawrev-2355	622	27	its	its	PRON
inlawrev-2355	622	28	taxable	taxable	ADJ
inlawrev-2355	622	29	gross	gross	ADJ
inlawrev-2355	622	30	tangibles	tangible	NOUN
inlawrev-2355	622	31	tax	tax	NOUN
inlawrev-2355	622	32	section	section	NOUN
inlawrev-2355	622	33	,	,	PUNCT
inlawrev-2355	622	34	fiduciary	fiduciary	ADJ
inlawrev-2355	622	35	income	income	NOUN
inlawrev-2355	622	36	tax	tax	NOUN
inlawrev-2355	622	37	section	section	NOUN
inlawrev-2355	622	38	,	,	PUNCT
inlawrev-2355	622	39	not	not	PART
inlawrev-2355	622	40	-	-	PUNCT
inlawrev-2355	622	41	for	for	ADP
inlawrev-2355	622	42	-	-	PUNCT
inlawrev-2355	622	43	profit	profit	NOUN
inlawrev-2355	622	44	section	section	NOUN
inlawrev-2355	622	45	,	,	PUNCT
inlawrev-2355	622	46	and	and	CCONJ
inlawrev-2355	622	47	withholding	withholding	NOUN
inlawrev-2355	622	48	tax	tax	NOUN
inlawrev-2355	622	49	section	section	NOUN
inlawrev-2355	622	50	.	.	PUNCT
inlawrev-2355	623	1	'	'	PUNCT
inlawrev-2355	623	2	"	"	PUNCT
inlawrev-2355	623	3	th	th	NOUN
inlawrev-2355	623	4	.	.	PROPN
inlawrev-2355	623	5	50	50	NUM
inlawrev-2355	623	6	,	,	PUNCT
inlawrev-2355	623	7	§	§	PROPN
inlawrev-2355	623	8	1	1	NUM
inlawrev-2355	623	9	,	,	PUNCT
inlawrev-2355	623	10	1933	1933	NUM
inlawrev-2355	623	11	ind	ind	NOUN
inlawrev-2355	623	12	.	.	PUNCT
inlawrev-2355	624	1	acts	act	VERB
inlawrev-2355	624	2	338	338	NUM
inlawrev-2355	624	3	(	(	PUNCT
inlawrev-2355	624	4	current	current	ADJ
inlawrev-2355	624	5	version	version	NOUN
inlawrev-2355	624	6	at	at	ADP
inlawrev-2355	624	7	ind	ind	PROPN
inlawrev-2355	624	8	.	.	PUNCT
inlawrev-2355	625	1	code	code	PROPN
inlawrev-2355	625	2	§	§	PROPN
inlawrev-2355	625	3	§	§	PROPN
inlawrev-2355	625	4	6	6	NUM
inlawrev-2355	625	5	-	-	SYM
inlawrev-2355	625	6	2	2	NUM
inlawrev-2355	625	7	-	-	PUNCT
inlawrev-2355	625	8	1	1	NUM
inlawrev-2355	625	9	-	-	SYM
inlawrev-2355	625	10	1	1	NUM
inlawrev-2355	625	11	to	to	ADP
inlawrev-2355	625	12	-36	-36	PROPN
inlawrev-2355	625	13	(	(	PUNCT
inlawrev-2355	625	14	1976	1976	NUM
inlawrev-2355	625	15	&	&	CCONJ
inlawrev-2355	625	16	supp	supp	PROPN
inlawrev-2355	625	17	.	.	PUNCT
inlawrev-2355	626	1	1979	1979	NUM
inlawrev-2355	626	2	)	)	PUNCT
inlawrev-2355	626	3	)	)	PUNCT
inlawrev-2355	626	4	.	.	PUNCT
inlawrev-2355	627	1	'	'	PUNCT
inlawrev-2355	627	2	«	«	PUNCT
inlawrev-2355	627	3	'	'	PUNCT
inlawrev-2355	627	4	ch	ch	NOUN
inlawrev-2355	627	5	.	.	PROPN
inlawrev-2355	627	6	32	32	NUM
inlawrev-2355	627	7	,	,	PUNCT
inlawrev-2355	627	8	§	§	PROPN
inlawrev-2355	627	9	101	101	NUM
inlawrev-2355	627	10	,	,	PUNCT
inlawrev-2355	627	11	1963	1963	NUM
inlawrev-2355	627	12	ind	ind	NOUN
inlawrev-2355	627	13	.	.	PUNCT
inlawrev-2355	628	1	acts	act	VERB
inlawrev-2355	628	2	82	82	NUM
inlawrev-2355	628	3	(	(	PUNCT
inlawrev-2355	628	4	spec	spec	PROPN
inlawrev-2355	628	5	.	.	PUNCT
inlawrev-2355	629	1	sess	sess	PROPN
inlawrev-2355	629	2	.	.	PUNCT
inlawrev-2355	629	3	)	)	PUNCT
inlawrev-2355	630	1	(	(	PUNCT
inlawrev-2355	630	2	codified	codify	VERB
inlawrev-2355	630	3	at	at	ADP
inlawrev-2355	630	4	ind	ind	PROPN
inlawrev-2355	630	5	.	.	PUNCT
inlawrev-2355	631	1	code	code	PROPN
inlawrev-2355	631	2	§	§	PROPN
inlawrev-2355	631	3	§	§	PROPN
inlawrev-2355	631	4	6	6	NUM
inlawrev-2355	631	5	-	-	SYM
inlawrev-2355	631	6	3	3	NUM
inlawrev-2355	631	7	-	-	PUNCT
inlawrev-2355	631	8	1	1	NUM
inlawrev-2355	631	9	-	-	SYM
inlawrev-2355	631	10	1	1	NUM
inlawrev-2355	631	11	to	to	ADP
inlawrev-2355	631	12	-8	-8	NOUN
inlawrev-2355	631	13	-	-	SYM
inlawrev-2355	631	14	6	6	NUM
inlawrev-2355	631	15	(	(	PUNCT
inlawrev-2355	631	16	1976	1976	NUM
inlawrev-2355	631	17	&	&	CCONJ
inlawrev-2355	631	18	supp	supp	PROPN
inlawrev-2355	631	19	.	.	PUNCT
inlawrev-2355	632	1	1979	1979	NUM
inlawrev-2355	632	2	)	)	PUNCT
inlawrev-2355	632	3	)	)	PUNCT
inlawrev-2355	632	4	.	.	PUNCT
inlawrev-2355	633	1	'	'	PUNCT
inlawrev-2355	633	2	®	®	NOUN
inlawrev-2355	633	3	*	*	NOUN
inlawrev-2355	633	4	returns	return	NOUN
inlawrev-2355	633	5	,	,	PUNCT
inlawrev-2355	633	6	under	under	ADP
inlawrev-2355	633	7	the	the	DET
inlawrev-2355	633	8	code	code	NOUN
inlawrev-2355	633	9	,	,	PUNCT
inlawrev-2355	633	10	must	must	AUX
inlawrev-2355	633	11	be	be	AUX
inlawrev-2355	633	12	filed	file	VERB
inlawrev-2355	633	13	by	by	ADP
inlawrev-2355	633	14	the	the	DET
inlawrev-2355	633	15	15th	15th	ADJ
inlawrev-2355	633	16	day	day	NOUN
inlawrev-2355	633	17	of	of	ADP
inlawrev-2355	633	18	the	the	DET
inlawrev-2355	633	19	4th	4th	ADJ
inlawrev-2355	633	20	month	month	NOUN
inlawrev-2355	633	21	following	follow	VERB
inlawrev-2355	633	22	the	the	DET
inlawrev-2355	633	23	close	close	NOUN
inlawrev-2355	633	24	of	of	ADP
inlawrev-2355	633	25	the	the	DET
inlawrev-2355	633	26	taxpayer	taxpayer	NOUN
inlawrev-2355	633	27	's	's	PART
inlawrev-2355	633	28	calendar	calendar	NOUN
inlawrev-2355	633	29	or	or	CCONJ
inlawrev-2355	633	30	fiscal	fiscal	ADJ
inlawrev-2355	633	31	"	"	PUNCT
inlawrev-2355	633	32	year	year	NOUN
inlawrev-2355	633	33	.	.	PUNCT
inlawrev-2355	634	1	ind	ind	PROPN
inlawrev-2355	634	2	.	.	PUNCT
inlawrev-2355	635	1	code	code	PROPN
inlawrev-2355	635	2	§	§	PROPN
inlawrev-2355	635	3	6	6	NUM
inlawrev-2355	635	4	-	-	SYM
inlawrev-2355	635	5	2	2	NUM
inlawrev-2355	635	6	-	-	PUNCT
inlawrev-2355	635	7	l-15(a	l-15(a	NOUN
inlawrev-2355	635	8	)	)	PUNCT
inlawrev-2355	635	9	(	(	PUNCT
inlawrev-2355	635	10	supp	supp	NOUN
inlawrev-2355	635	11	.	.	PUNCT
inlawrev-2355	635	12	1979	1979	NUM
inlawrev-2355	635	13	)	)	PUNCT
inlawrev-2355	635	14	;	;	PUNCT
inlawrev-2355	635	15	ind	ind	PROPN
inlawrev-2355	635	16	.	.	PUNCT
inlawrev-2355	635	17	rev	rev	PROPN
inlawrev-2355	635	18	.	.	PROPN
inlawrev-2355	636	1	bd	bd	PROPN
inlawrev-2355	636	2	..	..	PROPN
inlawrev-2355	636	3	ind	ind	PROPN
inlawrev-2355	636	4	.	.	PUNCT
inlawrev-2355	637	1	gross	gross	ADJ
inlawrev-2355	637	2	income	income	NOUN
inlawrev-2355	637	3	tax	tax	NOUN
inlawrev-2355	637	4	reg	reg	NOUN
inlawrev-2355	637	5	.	.	PUNCT
inlawrev-2355	638	1	6	6	NUM
inlawrev-2355	638	2	-	-	SYM
inlawrev-2355	638	3	2	2	NUM
inlawrev-2355	638	4	-	-	PUNCT
inlawrev-2355	638	5	1	1	NUM
inlawrev-2355	638	6	-	-	PUNCT
inlawrev-2355	638	7	15(020	15(020	NOUN
inlawrev-2355	638	8	)	)	PUNCT
inlawrev-2355	638	9	(	(	PUNCT
inlawrev-2355	638	10	effective	effective	ADJ
inlawrev-2355	638	11	dec	dec	PROPN
inlawrev-2355	638	12	.	.	PROPN
inlawrev-2355	638	13	14	14	NUM
inlawrev-2355	638	14	,	,	PUNCT
inlawrev-2355	638	15	1978	1978	NUM
inlawrev-2355	638	16	)	)	PUNCT
inlawrev-2355	639	1	[	[	X
inlawrev-2355	639	2	hereinafter	hereinafter	NOUN
inlawrev-2355	639	3	cited	cite	VERB
inlawrev-2355	639	4	as	as	ADP
inlawrev-2355	639	5	gross	gross	ADJ
inlawrev-2355	639	6	income	income	NOUN
inlawrev-2355	639	7	reg	reg	NOUN
inlawrev-2355	639	8	.	.	PUNCT
inlawrev-2355	640	1	]	]	PUNCT
inlawrev-2355	640	2	.	.	PUNCT
inlawrev-2355	641	1	not	not	PART
inlawrev-2355	641	2	-	-	PUNCT
inlawrev-2355	641	3	for	for	ADP
inlawrev-2355	641	4	-	-	PUNCT
inlawrev-2355	641	5	profit	profit	NOUN
inlawrev-2355	641	6	organizations	organization	NOUN
inlawrev-2355	641	7	have	have	VERB
inlawrev-2355	641	8	one	one	NUM
inlawrev-2355	641	9	additional	additional	ADJ
inlawrev-2355	641	10	month	month	NOUN
inlawrev-2355	641	11	to	to	PART
inlawrev-2355	641	12	file	file	VERB
inlawrev-2355	641	13	their	their	PRON
inlawrev-2355	641	14	returns	return	NOUN
inlawrev-2355	641	15	.	.	PUNCT
inlawrev-2355	642	1	ind	ind	PROPN
inlawrev-2355	642	2	.	.	PUNCT
inlawrev-2355	643	1	code	code	PROPN
inlawrev-2355	643	2	§	§	PROPN
inlawrev-2355	643	3	6	6	NUM
inlawrev-2355	643	4	-	-	SYM
inlawrev-2355	643	5	2	2	NUM
inlawrev-2355	643	6	-	-	PUNCT
inlawrev-2355	643	7	l-7(i)(4	l-7(i)(4	NOUN
inlawrev-2355	643	8	)	)	PUNCT
inlawrev-2355	643	9	(	(	PUNCT
inlawrev-2355	643	10	supp	supp	PROPN
inlawrev-2355	643	11	.	.	PUNCT
inlawrev-2355	643	12	1979	1979	NUM
inlawrev-2355	643	13	)	)	PUNCT
inlawrev-2355	643	14	;	;	PUNCT
inlawrev-2355	643	15	gross	gross	ADJ
inlawrev-2355	643	16	income	income	NOUN
inlawrev-2355	643	17	reg	reg	NOUN
inlawrev-2355	643	18	.	.	PUNCT
inlawrev-2355	644	1	,	,	PUNCT
inlawrev-2355	644	2	supra	supra	PROPN
inlawrev-2355	644	3	,	,	PUNCT
inlawrev-2355	644	4	at	at	ADP
inlawrev-2355	644	5	6	6	NUM
inlawrev-2355	644	6	-	-	SYM
inlawrev-2355	644	7	2	2	NUM
inlawrev-2355	644	8	-	-	PUNCT
inlawrev-2355	644	9	1	1	NUM
inlawrev-2355	644	10	-	-	PUNCT
inlawrev-2355	644	11	7(1x070	7(1x070	NUM
inlawrev-2355	644	12	)	)	PUNCT
inlawrev-2355	644	13	.	.	PUNCT
inlawrev-2355	645	1	affiliated	affiliate	VERB
inlawrev-2355	645	2	corporations	corporation	NOUN
inlawrev-2355	645	3	may	may	AUX
inlawrev-2355	645	4	file	file	VERB
inlawrev-2355	645	5	a	a	DET
inlawrev-2355	645	6	consolidated	consolidated	ADJ
inlawrev-2355	645	7	return	return	NOUN
inlawrev-2355	645	8	if	if	SCONJ
inlawrev-2355	645	9	they	they	PRON
inlawrev-2355	645	10	meet	meet	VERB
inlawrev-2355	645	11	the	the	DET
inlawrev-2355	645	12	statutory	statutory	ADJ
inlawrev-2355	645	13	requirements	requirement	NOUN
inlawrev-2355	645	14	.	.	PUNCT
inlawrev-2355	646	1	ind	ind	NOUN
inlawrev-2355	646	2	.	.	PUNCT
inlawrev-2355	647	1	code	code	PROPN
inlawrev-2355	647	2	§	§	PROPN
inlawrev-2355	647	3	6	6	NUM
inlawrev-2355	647	4	-	-	SYM
inlawrev-2355	647	5	2	2	NUM
inlawrev-2355	647	6	-	-	PUNCT
inlawrev-2355	647	7	l-14(a	l-14(a	NOUN
inlawrev-2355	647	8	)	)	PUNCT
inlawrev-2355	647	9	(	(	PUNCT
inlawrev-2355	647	10	1976	1976	NUM
inlawrev-2355	647	11	)	)	PUNCT
inlawrev-2355	647	12	;	;	PUNCT
inlawrev-2355	647	13	gross	gross	ADJ
inlawrev-2355	647	14	income	income	NOUN
inlawrev-2355	647	15	reg	reg	NOUN
inlawrev-2355	647	16	.	.	PUNCT
inlawrev-2355	648	1	,	,	PUNCT
inlawrev-2355	648	2	supra	supra	PROPN
inlawrev-2355	648	3	,	,	PUNCT
inlawrev-2355	648	4	at	at	ADP
inlawrev-2355	648	5	6	6	NUM
inlawrev-2355	648	6	-	-	SYM
inlawrev-2355	648	7	2	2	NUM
inlawrev-2355	648	8	-	-	PUNCT
inlawrev-2355	648	9	1	1	NUM
inlawrev-2355	648	10	-	-	PUNCT
inlawrev-2355	648	11	14(010	14(010	NOUN
inlawrev-2355	648	12	)	)	PUNCT
inlawrev-2355	648	13	.	.	PUNCT
inlawrev-2355	649	1	all	all	DET
inlawrev-2355	649	2	taxpayers	taxpayer	NOUN
inlawrev-2355	649	3	subject	subject	VERB
inlawrev-2355	649	4	to	to	ADP
inlawrev-2355	649	5	the	the	DET
inlawrev-2355	649	6	gross	gross	ADJ
inlawrev-2355	649	7	income	income	NOUN
inlawrev-2355	649	8	tax	tax	NOUN
inlawrev-2355	649	9	provisions	provision	NOUN
inlawrev-2355	649	10	must	must	AUX
inlawrev-2355	649	11	also	also	ADV
inlawrev-2355	649	12	file	file	VERB
inlawrev-2355	649	13	quarterly	quarterly	ADJ
inlawrev-2355	649	14	returns	return	NOUN
inlawrev-2355	649	15	if	if	SCONJ
inlawrev-2355	649	16	their	their	PRON
inlawrev-2355	649	17	gross	gross	ADJ
inlawrev-2355	649	18	income	income	NOUN
inlawrev-2355	649	19	tax	tax	NOUN
inlawrev-2355	649	20	liability	liability	NOUN
inlawrev-2355	649	21	exceeds	exceed	VERB
inlawrev-2355	649	22	$	$	SYM
inlawrev-2355	649	23	250	250	NUM
inlawrev-2355	649	24	in	in	ADP
inlawrev-2355	649	25	any	any	DET
inlawrev-2355	649	26	quarter	quarter	NOUN
inlawrev-2355	649	27	.	.	PUNCT
inlawrev-2355	650	1	ind	ind	PROPN
inlawrev-2355	650	2	.	.	PUNCT
inlawrev-2355	651	1	code	code	PROPN
inlawrev-2355	651	2	§	§	PROPN
inlawrev-2355	651	3	6	6	NUM
inlawrev-2355	651	4	-	-	SYM
inlawrev-2355	651	5	2	2	NUM
inlawrev-2355	651	6	-	-	PUNCT
inlawrev-2355	651	7	l-15(b	l-15(b	NOUN
inlawrev-2355	651	8	)	)	PUNCT
inlawrev-2355	651	9	(	(	PUNCT
inlawrev-2355	651	10	supp	supp	NOUN
inlawrev-2355	651	11	.	.	PUNCT
inlawrev-2355	651	12	1976	1976	NUM
inlawrev-2355	651	13	)	)	PUNCT
inlawrev-2355	651	14	;	;	PUNCT
inlawrev-2355	651	15	gross	gross	ADJ
inlawrev-2355	651	16	income	income	NOUN
inlawrev-2355	651	17	reg	reg	NOUN
inlawrev-2355	651	18	.	.	PUNCT
inlawrev-2355	652	1	,	,	PUNCT
inlawrev-2355	652	2	supra	supra	PROPN
inlawrev-2355	652	3	,	,	PUNCT
inlawrev-2355	652	4	at	at	ADP
inlawrev-2355	652	5	6	6	NUM
inlawrev-2355	652	6	-	-	SYM
inlawrev-2355	652	7	2	2	NUM
inlawrev-2355	652	8	-	-	PUNCT
inlawrev-2355	652	9	1	1	NUM
inlawrev-2355	652	10	-	-	PUNCT
inlawrev-2355	652	11	15(010	15(010	NOUN
inlawrev-2355	652	12	)	)	PUNCT
inlawrev-2355	652	13	.	.	PUNCT
inlawrev-2355	653	1	the	the	DET
inlawrev-2355	653	2	code	code	NOUN
inlawrev-2355	653	3	provides	provide	VERB
inlawrev-2355	653	4	for	for	ADP
inlawrev-2355	653	5	the	the	DET
inlawrev-2355	653	6	payment	payment	NOUN
inlawrev-2355	653	7	of	of	ADP
inlawrev-2355	653	8	interest	interest	NOUN
inlawrev-2355	653	9	on	on	ADP
inlawrev-2355	653	10	refunds	refund	NOUN
inlawrev-2355	653	11	and	and	CCONJ
inlawrev-2355	653	12	the	the	DET
inlawrev-2355	653	13	imposition	imposition	NOUN
inlawrev-2355	653	14	of	of	ADP
inlawrev-2355	653	15	interest	interest	NOUN
inlawrev-2355	653	16	and	and	CCONJ
inlawrev-2355	653	17	various	various	ADJ
inlawrev-2355	653	18	penalties	penalty	NOUN
inlawrev-2355	653	19	on	on	ADP
inlawrev-2355	653	20	assessments	assessment	NOUN
inlawrev-2355	653	21	.	.	PUNCT
inlawrev-2355	654	1	ind	ind	NOUN
inlawrev-2355	654	2	.	.	PUNCT
inlawrev-2355	655	1	code	code	PROPN
inlawrev-2355	655	2	§	§	PROPN
inlawrev-2355	655	3	6	6	NUM
inlawrev-2355	655	4	-	-	SYM
inlawrev-2355	655	5	2	2	NUM
inlawrev-2355	655	6	-	-	PUNCT
inlawrev-2355	655	7	l-16(b	l-16(b	NOUN
inlawrev-2355	655	8	)	)	PUNCT
inlawrev-2355	655	9	,	,	PUNCT
inlawrev-2355	655	10	(	(	PUNCT
inlawrev-2355	655	11	c	c	X
inlawrev-2355	655	12	)	)	PUNCT
inlawrev-2355	655	13	(	(	PUNCT
inlawrev-2355	655	14	supp	supp	PROPN
inlawrev-2355	655	15	.	.	PUNCT
inlawrev-2355	655	16	1979	1979	NUM
inlawrev-2355	655	17	)	)	PUNCT
inlawrev-2355	656	1	(	(	PUNCT
inlawrev-2355	656	2	providing	provide	VERB
inlawrev-2355	656	3	for	for	ADP
inlawrev-2355	656	4	payment	payment	NOUN
inlawrev-2355	656	5	of	of	ADP
inlawrev-2355	656	6	8	8	NUM
inlawrev-2355	656	7	%	%	NOUN
inlawrev-2355	656	8	interest	interest	NOUN
inlawrev-2355	656	9	)	)	PUNCT
inlawrev-2355	656	10	;	;	PUNCT
inlawrev-2355	656	11	i	i	PROPN
inlawrev-2355	656	12	d.	d.	PROPN
inlawrev-2355	656	13	§	§	PROPN
inlawrev-2355	656	14	6	6	NUM
inlawrev-2355	656	15	-	-	SYM
inlawrev-2355	656	16	2	2	NUM
inlawrev-2355	656	17	-	-	PUNCT
inlawrev-2355	656	18	l-16(d	l-16(d	NOUN
inlawrev-2355	656	19	)	)	PUNCT
inlawrev-2355	656	20	(	(	PUNCT
inlawrev-2355	656	21	1976	1976	NUM
inlawrev-2355	656	22	&	&	CCONJ
inlawrev-2355	656	23	supp	supp	PROPN
inlawrev-2355	656	24	.	.	PUNCT
inlawrev-2355	657	1	1979	1979	NUM
inlawrev-2355	657	2	)	)	PUNCT
inlawrev-2355	657	3	(	(	PUNCT
inlawrev-2355	657	4	providing	provide	VERB
inlawrev-2355	657	5	for	for	ADP
inlawrev-2355	657	6	a	a	DET
inlawrev-2355	657	7	10	10	NUM
inlawrev-2355	657	8	%	%	NOUN
inlawrev-2355	657	9	penalty	penalty	NOUN
inlawrev-2355	657	10	in	in	ADP
inlawrev-2355	657	11	cases	case	NOUN
inlawrev-2355	657	12	of	of	ADP
inlawrev-2355	657	13	negligence	negligence	NOUN
inlawrev-2355	657	14	or	or	CCONJ
inlawrev-2355	657	15	intentional	intentional	ADJ
inlawrev-2355	657	16	disregard	disregard	NOUN
inlawrev-2355	657	17	of	of	ADP
inlawrev-2355	657	18	the	the	DET
inlawrev-2355	657	19	law	law	NOUN
inlawrev-2355	657	20	)	)	PUNCT
inlawrev-2355	657	21	;	;	PUNCT
inlawrev-2355	657	22	i	i	PROPN
inlawrev-2355	657	23	d.	d.	PROPN
inlawrev-2355	657	24	§	§	PROPN
inlawrev-2355	657	25	6	6	NUM
inlawrev-2355	657	26	-	-	SYM
inlawrev-2355	657	27	2	2	NUM
inlawrev-2355	657	28	-	-	PUNCT
inlawrev-2355	657	29	l-16(e	l-16(e	NOUN
inlawrev-2355	657	30	)	)	PUNCT
inlawrev-2355	657	31	(	(	PUNCT
inlawrev-2355	657	32	providing	provide	VERB
inlawrev-2355	657	33	for	for	ADP
inlawrev-2355	657	34	a	a	DET
inlawrev-2355	657	35	50	50	NUM
inlawrev-2355	657	36	%	%	NOUN
inlawrev-2355	657	37	penalty	penalty	NOUN
inlawrev-2355	657	38	in	in	ADP
inlawrev-2355	657	39	cases	case	NOUN
inlawrev-2355	657	40	of	of	ADP
inlawrev-2355	657	41	fraud	fraud	NOUN
inlawrev-2355	657	42	)	)	PUNCT
inlawrev-2355	657	43	;	;	PUNCT
inlawrev-2355	657	44	i	i	PROPN
inlawrev-2355	657	45	d.	d.	PROPN
inlawrev-2355	657	46	§	§	PROPN
inlawrev-2355	657	47	6	6	NUM
inlawrev-2355	657	48	-	-	SYM
inlawrev-2355	657	49	2	2	NUM
inlawrev-2355	657	50	-	-	PUNCT
inlawrev-2355	657	51	l-16(f	l-16(f	NOUN
inlawrev-2355	657	52	)	)	PUNCT
inlawrev-2355	657	53	(	(	PUNCT
inlawrev-2355	657	54	providing	provide	VERB
inlawrev-2355	657	55	for	for	ADP
inlawrev-2355	657	56	a	a	DET
inlawrev-2355	657	57	10	10	NUM
inlawrev-2355	657	58	%	%	NOUN
inlawrev-2355	657	59	penalty	penalty	NOUN
inlawrev-2355	657	60	for	for	ADP
inlawrev-2355	657	61	failure	failure	NOUN
inlawrev-2355	657	62	to	to	PART
inlawrev-2355	657	63	file	file	VERB
inlawrev-2355	657	64	a	a	DET
inlawrev-2355	657	65	return	return	NOUN
inlawrev-2355	657	66	or	or	CCONJ
inlawrev-2355	657	67	pay	pay	VERB
inlawrev-2355	657	68	the	the	DET
inlawrev-2355	657	69	tax	tax	NOUN
inlawrev-2355	657	70	when	when	SCONJ
inlawrev-2355	657	71	due	due	ADJ
inlawrev-2355	657	72	)	)	PUNCT
inlawrev-2355	657	73	;	;	PUNCT
inlawrev-2355	657	74	i	i	PROPN
inlawrev-2355	657	75	d.	d.	PROPN
inlawrev-2355	657	76	§	§	PROPN
inlawrev-2355	657	77	6	6	NUM
inlawrev-2355	657	78	-	-	SYM
inlawrev-2355	657	79	2	2	NUM
inlawrev-2355	657	80	-	-	PUNCT
inlawrev-2355	657	81	l-16(g	l-16(g	NOUN
inlawrev-2355	657	82	)	)	PUNCT
inlawrev-2355	657	83	(	(	PUNCT
inlawrev-2355	657	84	providing	provide	VERB
inlawrev-2355	657	85	for	for	ADP
inlawrev-2355	657	86	a	a	DET
inlawrev-2355	657	87	20	20	NUM
inlawrev-2355	657	88	%	%	NOUN
inlawrev-2355	657	89	penalty	penalty	NOUN
inlawrev-2355	657	90	if	if	SCONJ
inlawrev-2355	657	91	the	the	DET
inlawrev-2355	657	92	department	department	NOUN
inlawrev-2355	657	93	prepares	prepare	VERB
inlawrev-2355	657	94	a	a	DET
inlawrev-2355	657	95	return	return	NOUN
inlawrev-2355	657	96	for	for	ADP
inlawrev-2355	657	97	a	a	DET
inlawrev-2355	657	98	taxpayer	taxpayer	NOUN
inlawrev-2355	657	99	who	who	PRON
inlawrev-2355	657	100	has	have	AUX
inlawrev-2355	657	101	failed	fail	VERB
inlawrev-2355	657	102	to	to	PART
inlawrev-2355	657	103	file	file	VERB
inlawrev-2355	657	104	a	a	DET
inlawrev-2355	657	105	return	return	NOUN
inlawrev-2355	657	106	or	or	CCONJ
inlawrev-2355	657	107	pay	pay	VERB
inlawrev-2355	657	108	the	the	DET
inlawrev-2355	657	109	tax	tax	NOUN
inlawrev-2355	657	110	within	within	ADP
inlawrev-2355	657	111	20	20	NUM
inlawrev-2355	657	112	days	day	NOUN
inlawrev-2355	657	113	after	after	ADP
inlawrev-2355	657	114	being	be	AUX
inlawrev-2355	657	115	notified	notify	VERB
inlawrev-2355	657	116	of	of	ADP
inlawrev-2355	657	117	his	his	PRON
inlawrev-2355	657	118	delinquency	delinquency	NOUN
inlawrev-2355	657	119	)	)	PUNCT
inlawrev-2355	657	120	.	.	PUNCT
inlawrev-2355	658	1	billings	billing	NOUN
inlawrev-2355	658	2	go	go	VERB
inlawrev-2355	658	3	through	through	ADP
inlawrev-2355	658	4	a	a	DET
inlawrev-2355	658	5	normal	normal	ADJ
inlawrev-2355	658	6	collection	collection	NOUN
inlawrev-2355	658	7	cycle	cycle	NOUN
inlawrev-2355	658	8	explained	explain	VERB
inlawrev-2355	658	9	earlier	early	ADV
inlawrev-2355	658	10	.	.	PUNCT
inlawrev-2355	659	1	see	see	VERB
inlawrev-2355	659	2	notes	note	VERB
inlawrev-2355	659	3	11	11	NUM
inlawrev-2355	659	4	-	-	SYM
inlawrev-2355	659	5	16	16	NUM
inlawrev-2355	659	6	supra	supra	NOUN
inlawrev-2355	659	7	and	and	CCONJ
inlawrev-2355	659	8	accompanying	accompany	VERB
inlawrev-2355	659	9	text	text	NOUN
inlawrev-2355	659	10	.	.	PUNCT
inlawrev-2355	660	1	the	the	DET
inlawrev-2355	660	2	taxpayer	taxpayer	NOUN
inlawrev-2355	660	3	also	also	ADV
inlawrev-2355	660	4	is	be	AUX
inlawrev-2355	660	5	afforded	afford	VERB
inlawrev-2355	660	6	an	an	DET
inlawrev-2355	660	7	opportunity	opportunity	NOUN
inlawrev-2355	660	8	to	to	PART
inlawrev-2355	660	9	protest	protest	VERB
inlawrev-2355	660	10	any	any	DET
inlawrev-2355	660	11	refund	refund	NOUN
inlawrev-2355	660	12	or	or	CCONJ
inlawrev-2355	660	13	assessment	assessment	NOUN
inlawrev-2355	660	14	and	and	CCONJ
inlawrev-2355	660	15	request	request	VERB
inlawrev-2355	660	16	an	an	DET
inlawrev-2355	660	17	administrative	administrative	ADJ
inlawrev-2355	660	18	hearing	hearing	NOUN
inlawrev-2355	660	19	.	.	PUNCT
inlawrev-2355	661	1	see	see	VERB
inlawrev-2355	661	2	notes	note	VERB
inlawrev-2355	661	3	18	18	NUM
inlawrev-2355	661	4	-	-	SYM
inlawrev-2355	661	5	20	20	NUM
inlawrev-2355	661	6	supra	supra	NOUN
inlawrev-2355	661	7	and	and	CCONJ
inlawrev-2355	661	8	accompanying	accompany	VERB
inlawrev-2355	661	9	text	text	NOUN
inlawrev-2355	661	10	.	.	PUNCT
inlawrev-2355	662	1	'	'	PUNCT
inlawrev-2355	662	2	^^the	^^the	DET
inlawrev-2355	662	3	higher	high	ADJ
inlawrev-2355	662	4	rate	rate	NOUN
inlawrev-2355	662	5	is	be	AUX
inlawrev-2355	662	6	imposed	impose	VERB
inlawrev-2355	662	7	on	on	ADP
inlawrev-2355	662	8	commissions	commission	NOUN
inlawrev-2355	662	9	,	,	PUNCT
inlawrev-2355	662	10	fees	fee	NOUN
inlawrev-2355	662	11	,	,	PUNCT
inlawrev-2355	662	12	dividends	dividend	NOUN
inlawrev-2355	662	13	,	,	PUNCT
inlawrev-2355	662	14	rents	rent	NOUN
inlawrev-2355	662	15	,	,	PUNCT
inlawrev-2355	662	16	leases	lease	NOUN
inlawrev-2355	662	17	,	,	PUNCT
inlawrev-2355	662	18	interest	interest	NOUN
inlawrev-2355	662	19	,	,	PUNCT
inlawrev-2355	662	20	sales	sale	NOUN
inlawrev-2355	662	21	of	of	ADP
inlawrev-2355	662	22	real	real	ADJ
inlawrev-2355	662	23	estate	estate	NOUN
inlawrev-2355	662	24	,	,	PUNCT
inlawrev-2355	662	25	sales	sale	NOUN
inlawrev-2355	662	26	of	of	ADP
inlawrev-2355	662	27	securities	security	NOUN
inlawrev-2355	662	28	,	,	PUNCT
inlawrev-2355	662	29	sales	sale	NOUN
inlawrev-2355	662	30	of	of	ADP
inlawrev-2355	662	31	capital	capital	NOUN
inlawrev-2355	662	32	assets	asset	NOUN
inlawrev-2355	662	33	,	,	PUNCT
inlawrev-2355	662	34	contractor	contractor	NOUN
inlawrev-2355	662	35	service	service	NOUN
inlawrev-2355	662	36	receipts	receipt	NOUN
inlawrev-2355	662	37	,	,	PUNCT
inlawrev-2355	662	38	and	and	CCONJ
inlawrev-2355	662	39	other	other	ADJ
inlawrev-2355	662	40	service	service	NOUN
inlawrev-2355	662	41	receipts	receipt	NOUN
inlawrev-2355	662	42	.	.	PUNCT
inlawrev-2355	663	1	ind	ind	PROPN
inlawrev-2355	663	2	.	.	PUNCT
inlawrev-2355	664	1	code	code	PROPN
inlawrev-2355	664	2	§	§	PROPN
inlawrev-2355	664	3	6	6	NUM
inlawrev-2355	664	4	-	-	SYM
inlawrev-2355	664	5	2	2	NUM
inlawrev-2355	664	6	-	-	PUNCT
inlawrev-2355	664	7	l-3(g	l-3(g	NOUN
inlawrev-2355	664	8	)	)	PUNCT
inlawrev-2355	664	9	(	(	PUNCT
inlawrev-2355	664	10	supp	supp	NOUN
inlawrev-2355	664	11	.	.	PUNCT
inlawrev-2355	664	12	1979	1979	NUM
inlawrev-2355	664	13	)	)	PUNCT
inlawrev-2355	664	14	.	.	PUNCT
inlawrev-2355	665	1	the	the	DET
inlawrev-2355	665	2	lower	low	ADJ
inlawrev-2355	665	3	rate	rate	NOUN
inlawrev-2355	665	4	is	be	AUX
inlawrev-2355	665	5	imposed	impose	VERB
inlawrev-2355	665	6	on	on	ADP
inlawrev-2355	665	7	selling	sell	VERB
inlawrev-2355	665	8	at	at	ADP
inlawrev-2355	665	9	retail	retail	NOUN
inlawrev-2355	665	10	,	,	PUNCT
inlawrev-2355	665	11	laundering	laundering	NOUN
inlawrev-2355	665	12	and	and	CCONJ
inlawrev-2355	665	13	dry	dry	ADJ
inlawrev-2355	665	14	cleaning	cleaning	NOUN
inlawrev-2355	665	15	,	,	PUNCT
inlawrev-2355	665	16	industrial	industrial	ADJ
inlawrev-2355	665	17	processing	processing	NOUN
inlawrev-2355	665	18	,	,	PUNCT
inlawrev-2355	665	19	wholesale	wholesale	ADJ
inlawrev-2355	665	20	sales	sale	NOUN
inlawrev-2355	665	21	,	,	PUNCT
inlawrev-2355	665	22	and	and	CCONJ
inlawrev-2355	665	23	contractor	contractor	NOUN
inlawrev-2355	665	24	sales	sale	NOUN
inlawrev-2355	665	25	of	of	ADP
inlawrev-2355	665	26	materials	material	NOUN
inlawrev-2355	665	27	.	.	PUNCT
inlawrev-2355	666	1	i	i	PRON
inlawrev-2355	666	2	d.	d.	PROPN
inlawrev-2355	666	3	§	§	PROPN
inlawrev-2355	666	4	6	6	NUM
inlawrev-2355	666	5	-	-	SYM
inlawrev-2355	666	6	2	2	NUM
inlawrev-2355	666	7	-	-	PUNCT
inlawrev-2355	666	8	l-3(a)-(d	l-3(a)-(d	NOUN
inlawrev-2355	666	9	)	)	PUNCT
inlawrev-2355	666	10	,	,	PUNCT
inlawrev-2355	666	11	(	(	PUNCT
inlawrev-2355	666	12	f	f	X
inlawrev-2355	666	13	)	)	PUNCT
inlawrev-2355	666	14	.	.	PUNCT
inlawrev-2355	666	15	''	''	PUNCT
inlawrev-2355	667	1	'	'	PUNCT
inlawrev-2355	667	2	i	i	PRON
inlawrev-2355	667	3	d.	d.	PROPN
inlawrev-2355	667	4	§	§	PROPN
inlawrev-2355	667	5	6	6	NUM
inlawrev-2355	667	6	-	-	SYM
inlawrev-2355	667	7	2	2	NUM
inlawrev-2355	667	8	-	-	PUNCT
inlawrev-2355	667	9	1	1	NUM
inlawrev-2355	667	10	-	-	SYM
inlawrev-2355	667	11	3	3	NUM
inlawrev-2355	667	12	.	.	PUNCT
inlawrev-2355	667	13	''	''	PUNCT
inlawrev-2355	667	14	'	'	PUNCT
inlawrev-2355	667	15	see	see	VERB
inlawrev-2355	667	16	i	i	PROPN
inlawrev-2355	667	17	d.	d.	PROPN
inlawrev-2355	667	18	§	§	PROPN
inlawrev-2355	667	19	§	§	PROPN
inlawrev-2355	667	20	6	6	NUM
inlawrev-2355	667	21	-	-	SYM
inlawrev-2355	667	22	2	2	NUM
inlawrev-2355	667	23	-	-	PUNCT
inlawrev-2355	667	24	l	l	NOUN
inlawrev-2355	667	25	-	-	PUNCT
inlawrev-2355	667	26	l(m	l(m	PROPN
inlawrev-2355	667	27	)	)	PUNCT
inlawrev-2355	667	28	,	,	PUNCT
inlawrev-2355	667	29	-6(b	-6(b	PROPN
inlawrev-2355	667	30	)	)	PUNCT
inlawrev-2355	667	31	,	,	PUNCT
inlawrev-2355	667	32	(	(	PUNCT
inlawrev-2355	667	33	h	h	NOUN
inlawrev-2355	667	34	)	)	PUNCT
inlawrev-2355	667	35	,	,	PUNCT
inlawrev-2355	667	36	(	(	PUNCT
inlawrev-2355	667	37	n	n	CCONJ
inlawrev-2355	667	38	)	)	PUNCT
inlawrev-2355	667	39	;	;	PUNCT
inlawrev-2355	667	40	i	i	PROPN
inlawrev-2355	667	41	d.	d.	PROPN
inlawrev-2355	667	42	§	§	PROPN
inlawrev-2355	667	43	§	§	PROPN
inlawrev-2355	667	44	6	6	NUM
inlawrev-2355	667	45	-	-	SYM
inlawrev-2355	667	46	2	2	NUM
inlawrev-2355	667	47	-	-	PUNCT
inlawrev-2355	667	48	1	1	NUM
inlawrev-2355	667	49	-	-	SYM
inlawrev-2355	667	50	9	9	NUM
inlawrev-2355	667	51	,	,	PUNCT
inlawrev-2355	667	52	-10	-10	NUM
inlawrev-2355	667	53	;	;	PUNCT
inlawrev-2355	667	54	gross	gross	ADJ
inlawrev-2355	667	55	income	income	NOUN
inlawrev-2355	667	56	reg	reg	NOUN
inlawrev-2355	667	57	.	.	PUNCT
inlawrev-2355	667	58	,	,	PUNCT
inlawrev-2355	667	59	supra	supra	PROPN
inlawrev-2355	667	60	note	note	PROPN
inlawrev-2355	667	61	151	151	NUM
inlawrev-2355	667	62	,	,	PUNCT
inlawrev-2355	667	63	at	at	ADP
inlawrev-2355	667	64	6	6	NUM
inlawrev-2355	667	65	-	-	SYM
inlawrev-2355	667	66	2	2	NUM
inlawrev-2355	667	67	-	-	PUNCT
inlawrev-2355	667	68	l	l	NOUN
inlawrev-2355	667	69	-	-	PUNCT
inlawrev-2355	667	70	l(m	l(m	PROPN
inlawrev-2355	667	71	)	)	PUNCT
inlawrev-2355	667	72	(	(	PUNCT
inlawrev-2355	667	73	and	and	CCONJ
inlawrev-2355	667	74	listings	listing	NOUN
inlawrev-2355	667	75	thereunder	thereunder	NOUN
inlawrev-2355	667	76	)	)	PUNCT
inlawrev-2355	667	77	,	,	PUNCT
inlawrev-2355	667	78	-6(020	-6(020	PROPN
inlawrev-2355	667	79	)	)	PUNCT
inlawrev-2355	667	80	,	,	PUNCT
inlawrev-2355	667	81	-7(a))(100	-7(a))(100	PROPN
inlawrev-2355	667	82	)	)	PUNCT
inlawrev-2355	667	83	,	,	PUNCT
inlawrev-2355	667	84	(	(	PUNCT
inlawrev-2355	667	85	h)(010	h)(010	PROPN
inlawrev-2355	667	86	)	)	PUNCT
inlawrev-2355	667	87	,	,	PUNCT
inlawrev-2355	667	88	(	(	PUNCT
inlawrev-2355	667	89	n)(010	n)(010	NOUN
inlawrev-2355	667	90	)	)	PUNCT
inlawrev-2355	667	91	;	;	PUNCT
inlawrev-2355	667	92	i	i	PRON
inlawrev-2355	667	93	d.	d.	PROPN
inlawrev-2355	667	94	at	at	ADP
inlawrev-2355	667	95	6	6	NUM
inlawrev-2355	667	96	-	-	SYM
inlawrev-2355	667	97	2	2	NUM
inlawrev-2355	667	98	-	-	PUNCT
inlawrev-2355	667	99	1	1	NUM
inlawrev-2355	667	100	-	-	NUM
inlawrev-2355	667	101	9(010	9(010	NUM
inlawrev-2355	667	102	)	)	PUNCT
inlawrev-2355	667	103	,	,	PUNCT
inlawrev-2355	667	104	-10(020	-10(020	PROPN
inlawrev-2355	667	105	)	)	PUNCT
inlawrev-2355	667	106	.	.	PUNCT
inlawrev-2355	668	1	22	22	NUM
inlawrev-2355	668	2	indiana	indiana	PROPN
inlawrev-2355	668	3	lawreview	lawreview	PROPN
inlawrev-2355	669	1	[	[	X
inlawrev-2355	669	2	vol	vol	NOUN
inlawrev-2355	669	3	.	.	PUNCT
inlawrev-2355	670	1	13:1	13:1	NUM
inlawrev-2355	670	2	receipts	receipt	NOUN
inlawrev-2355	670	3	.	.	PUNCT
inlawrev-2355	670	4	^^	^^	PUNCT
inlawrev-2355	670	5	*	*	PUNCT
inlawrev-2355	670	6	further	far	ADV
inlawrev-2355	670	7	,	,	PUNCT
inlawrev-2355	670	8	a	a	DET
inlawrev-2355	670	9	preferred	preferred	ADJ
inlawrev-2355	670	10	tax	tax	NOUN
inlawrev-2355	670	11	treatment	treatment	NOUN
inlawrev-2355	670	12	,	,	PUNCT
inlawrev-2355	670	13	referred	refer	VERB
inlawrev-2355	670	14	to	to	ADP
inlawrev-2355	670	15	as	as	ADP
inlawrev-2355	670	16	gross	gross	ADJ
inlawrev-2355	670	17	earnings	earning	NOUN
inlawrev-2355	670	18	,	,	PUNCT
inlawrev-2355	670	19	is	be	AUX
inlawrev-2355	670	20	afforded	afford	VERB
inlawrev-2355	670	21	to	to	ADP
inlawrev-2355	670	22	certain	certain	ADJ
inlawrev-2355	670	23	corporations	corporation	NOUN
inlawrev-2355	670	24	.	.	PUNCT
inlawrev-2355	671	1	^^^	^^^	PUNCT
inlawrev-2355	671	2	in	in	ADP
inlawrev-2355	671	3	addition	addition	NOUN
inlawrev-2355	671	4	to	to	ADP
inlawrev-2355	671	5	the	the	DET
inlawrev-2355	671	6	items	item	NOUN
inlawrev-2355	671	7	excluded	exclude	VERB
inlawrev-2355	671	8	from	from	ADP
inlawrev-2355	671	9	gross	gross	ADJ
inlawrev-2355	671	10	income	income	NOUN
inlawrev-2355	671	11	and	and	CCONJ
inlawrev-2355	671	12	the	the	DET
inlawrev-2355	671	13	special	special	ADJ
inlawrev-2355	671	14	treatment	treatment	NOUN
inlawrev-2355	671	15	afforded	afford	VERB
inlawrev-2355	671	16	certain	certain	ADJ
inlawrev-2355	671	17	taxpayers	taxpayer	NOUN
inlawrev-2355	671	18	,	,	PUNCT
inlawrev-2355	671	19	there	there	PRON
inlawrev-2355	671	20	are	be	VERB
inlawrev-2355	671	21	a	a	DET
inlawrev-2355	671	22	number	number	NOUN
inlawrev-2355	671	23	of	of	ADP
inlawrev-2355	671	24	exemptions	exemption	NOUN
inlawrev-2355	671	25	.	.	PUNCT
inlawrev-2355	672	1	the	the	DET
inlawrev-2355	672	2	primary	primary	ADJ
inlawrev-2355	672	3	exemption	exemption	NOUN
inlawrev-2355	672	4	is	be	AUX
inlawrev-2355	672	5	for	for	ADP
inlawrev-2355	672	6	receipts	receipt	NOUN
inlawrev-2355	672	7	derived	derive	VERB
inlawrev-2355	672	8	from	from	ADP
inlawrev-2355	672	9	interstate	interstate	ADJ
inlawrev-2355	672	10	commerce.^^	commerce.^^	NOUN
inlawrev-2355	672	11	°	°	PROPN
inlawrev-2355	672	12	because	because	SCONJ
inlawrev-2355	672	13	the	the	DET
inlawrev-2355	672	14	gross	gross	ADJ
inlawrev-2355	672	15	income	income	NOUN
inlawrev-2355	672	16	tax	tax	NOUN
inlawrev-2355	672	17	affects	affect	VERB
inlawrev-2355	672	18	many	many	ADJ
inlawrev-2355	672	19	multistate	multistate	NOUN
inlawrev-2355	672	20	corporations	corporation	NOUN
inlawrev-2355	672	21	doing	do	VERB
inlawrev-2355	672	22	business	business	NOUN
inlawrev-2355	672	23	in	in	ADP
inlawrev-2355	672	24	indiana	indiana	PROPN
inlawrev-2355	672	25	,	,	PUNCT
inlawrev-2355	672	26	this	this	DET
inlawrev-2355	672	27	exemption	exemption	NOUN
inlawrev-2355	672	28	provision	provision	NOUN
inlawrev-2355	672	29	is	be	AUX
inlawrev-2355	672	30	constantly	constantly	ADV
inlawrev-2355	672	31	at	at	ADP
inlawrev-2355	672	32	issue	issue	NOUN
inlawrev-2355	672	33	before	before	ADP
inlawrev-2355	672	34	the	the	DET
inlawrev-2355	672	35	department	department	NOUN
inlawrev-2355	672	36	in	in	ADP
inlawrev-2355	672	37	administrative	administrative	ADJ
inlawrev-2355	672	38	hearings	hearing	NOUN
inlawrev-2355	672	39	.	.	PUNCT
inlawrev-2355	673	1	exemptions	exemption	NOUN
inlawrev-2355	673	2	are	be	AUX
inlawrev-2355	673	3	also	also	ADV
inlawrev-2355	673	4	afforded	afford	VERB
inlawrev-2355	673	5	for	for	ADP
inlawrev-2355	673	6	taxes	taxis	NOUN
inlawrev-2355	673	7	collected	collect	VERB
inlawrev-2355	673	8	by	by	ADP
inlawrev-2355	673	9	the	the	DET
inlawrev-2355	673	10	taxpayer	taxpayer	NOUN
inlawrev-2355	673	11	as	as	ADP
inlawrev-2355	673	12	an	an	DET
inlawrev-2355	673	13	agent	agent	NOUN
inlawrev-2355	673	14	for	for	ADP
inlawrev-2355	673	15	indiana	indiana	PROPN
inlawrev-2355	673	16	or	or	CCONJ
inlawrev-2355	673	17	the	the	DET
inlawrev-2355	673	18	united	united	PROPN
inlawrev-2355	673	19	states	states	PROPN
inlawrev-2355	673	20	government;*^^	government;*^^	PROPN
inlawrev-2355	673	21	sales	sale	NOUN
inlawrev-2355	673	22	to	to	ADP
inlawrev-2355	673	23	the	the	DET
inlawrev-2355	673	24	united	united	PROPN
inlawrev-2355	673	25	states	states	PROPN
inlawrev-2355	673	26	government;^^^	government;^^^	PROPN
inlawrev-2355	673	27	life	life	NOUN
inlawrev-2355	673	28	insurance	insurance	NOUN
inlawrev-2355	673	29	proceeds;^^^	proceeds;^^^	PROPN
inlawrev-2355	673	30	all	all	DET
inlawrev-2355	673	31	receipts	receipt	NOUN
inlawrev-2355	673	32	of	of	ADP
inlawrev-2355	673	33	wholly	wholly	ADV
inlawrev-2355	673	34	exempt	exempt	ADJ
inlawrev-2355	673	35	not	not	PART
inlawrev-2355	673	36	-	-	PUNCT
inlawrev-2355	673	37	for	for	ADP
inlawrev-2355	673	38	-	-	PUNCT
inlawrev-2355	673	39	profit	profit	NOUN
inlawrev-2355	673	40	organizations	organization	NOUN
inlawrev-2355	673	41	(	(	PUNCT
inlawrev-2355	673	42	except	except	SCONJ
inlawrev-2355	673	43	for	for	ADP
inlawrev-2355	673	44	income	income	NOUN
inlawrev-2355	673	45	from	from	ADP
inlawrev-2355	673	46	unrelated	unrelated	ADJ
inlawrev-2355	673	47	business	business	NOUN
inlawrev-2355	673	48	activities);^^^	activities);^^^	ADP
inlawrev-2355	673	49	certain	certain	ADJ
inlawrev-2355	673	50	federal	federal	ADJ
inlawrev-2355	673	51	retailers	retailer	NOUN
inlawrev-2355	673	52	and	and	CCONJ
inlawrev-2355	673	53	manufacturers	manufacturer	NOUN
inlawrev-2355	673	54	excise	excise	VERB
inlawrev-2355	673	55	taxes;^^^	taxes;^^^	PROPN
inlawrev-2355	673	56	dealer	dealer	NOUN
inlawrev-2355	673	57	exchanges	exchange	NOUN
inlawrev-2355	673	58	of	of	ADP
inlawrev-2355	673	59	new	new	ADJ
inlawrev-2355	673	60	,	,	PUNCT
inlawrev-2355	673	61	untitled	untitled	ADJ
inlawrev-2355	673	62	,	,	PUNCT
inlawrev-2355	673	63	and	and	CCONJ
inlawrev-2355	673	64	unregistered	unregistered	ADJ
inlawrev-2355	673	65	motor	motor	NOUN
inlawrev-2355	673	66	vehicles;^^^	vehicles;^^^	PROPN
inlawrev-2355	673	67	receipts	receipt	NOUN
inlawrev-2355	673	68	from	from	ADP
inlawrev-2355	673	69	transportation	transportation	NOUN
inlawrev-2355	673	70	of	of	ADP
inlawrev-2355	673	71	property	property	NOUN
inlawrev-2355	673	72	by	by	ADP
inlawrev-2355	673	73	truck	truck	NOUN
inlawrev-2355	673	74	which	which	PRON
inlawrev-2355	673	75	is	be	AUX
inlawrev-2355	673	76	an	an	DET
inlawrev-2355	673	77	initial	initial	ADJ
inlawrev-2355	673	78	,	,	PUNCT
inlawrev-2355	673	79	intermediate	intermediate	ADJ
inlawrev-2355	673	80	,	,	PUNCT
inlawrev-2355	673	81	or	or	CCONJ
inlawrev-2355	673	82	final	final	ADJ
inlawrev-2355	673	83	step	step	NOUN
inlawrev-2355	673	84	in	in	ADP
inlawrev-2355	673	85	interstate	interstate	ADJ
inlawrev-2355	673	86	commerce.^^^	commerce.^^^	NOUN
inlawrev-2355	673	87	the	the	DET
inlawrev-2355	673	88	gross	gross	ADJ
inlawrev-2355	673	89	income	income	NOUN
inlawrev-2355	673	90	tax	tax	NOUN
inlawrev-2355	673	91	amendments	amendment	NOUN
inlawrev-2355	673	92	this	this	DET
inlawrev-2355	673	93	session	session	NOUN
inlawrev-2355	673	94	provided	provide	VERB
inlawrev-2355	673	95	additional	additional	ADJ
inlawrev-2355	673	96	exemptions	exemption	NOUN
inlawrev-2355	673	97	.	.	PUNCT
inlawrev-2355	674	1	amounts	amount	NOUN
inlawrev-2355	674	2	received	receive	VERB
inlawrev-2355	674	3	directly	directly	ADV
inlawrev-2355	674	4	from	from	ADP
inlawrev-2355	674	5	a	a	DET
inlawrev-2355	674	6	national	national	ADJ
inlawrev-2355	674	7	broadcasting	broadcasting	NOUN
inlawrev-2355	674	8	network	network	NOUN
inlawrev-2355	674	9	for	for	ADP
inlawrev-2355	674	10	broadcasting	broadcast	VERB
inlawrev-2355	674	11	national	national	ADJ
inlawrev-2355	674	12	network	network	NOUN
inlawrev-2355	674	13	programs	program	NOUN
inlawrev-2355	674	14	are	be	AUX
inlawrev-2355	674	15	now	now	ADV
inlawrev-2355	674	16	exempt	exempt	ADJ
inlawrev-2355	674	17	.	.	PUNCT
inlawrev-2355	675	1	^^^	^^^	PROPN
inlawrev-2355	675	2	also	also	ADV
inlawrev-2355	675	3	exempted	exempt	VERB
inlawrev-2355	675	4	is	be	AUX
inlawrev-2355	675	5	transportation	transportation	NOUN
inlawrev-2355	675	6	income	income	NOUN
inlawrev-2355	675	7	relating	relate	VERB
inlawrev-2355	675	8	to	to	ADP
inlawrev-2355	675	9	shipments	shipment	NOUN
inlawrev-2355	675	10	of	of	ADP
inlawrev-2355	675	11	property	property	NOUN
inlawrev-2355	675	12	by	by	ADP
inlawrev-2355	675	13	rail	rail	NOUN
inlawrev-2355	675	14	which	which	PRON
inlawrev-2355	675	15	are	be	AUX
inlawrev-2355	675	16	an	an	DET
inlawrev-2355	675	17	initial	initial	ADJ
inlawrev-2355	675	18	,	,	PUNCT
inlawrev-2355	675	19	intermediate	intermediate	ADJ
inlawrev-2355	675	20	,	,	PUNCT
inlawrev-2355	675	21	or	or	CCONJ
inlawrev-2355	675	22	^''ind	^''ind	NOUN
inlawrev-2355	675	23	.	.	PUNCT
inlawrev-2355	676	1	code	code	PROPN
inlawrev-2355	676	2	§	§	PROPN
inlawrev-2355	676	3	6	6	NUM
inlawrev-2355	676	4	-	-	SYM
inlawrev-2355	676	5	2	2	NUM
inlawrev-2355	676	6	-	-	PUNCT
inlawrev-2355	676	7	l-6(a	l-6(a	NOUN
inlawrev-2355	676	8	)	)	PUNCT
inlawrev-2355	676	9	(	(	PUNCT
inlawrev-2355	676	10	supp	supp	NOUN
inlawrev-2355	676	11	.	.	PUNCT
inlawrev-2355	676	12	1979	1979	NUM
inlawrev-2355	676	13	)	)	PUNCT
inlawrev-2355	676	14	;	;	PUNCT
inlawrev-2355	676	15	gross	gross	ADJ
inlawrev-2355	676	16	income	income	NOUN
inlawrev-2355	676	17	reg	reg	NOUN
inlawrev-2355	676	18	.	.	PUNCT
inlawrev-2355	676	19	,	,	PUNCT
inlawrev-2355	676	20	supra	supra	PROPN
inlawrev-2355	676	21	note	note	VERB
inlawrev-2355	676	22	164	164	NUM
inlawrev-2355	676	23	,	,	PUNCT
inlawrev-2355	676	24	at	at	ADP
inlawrev-2355	676	25	6	6	NUM
inlawrev-2355	676	26	-	-	SYM
inlawrev-2355	676	27	2	2	NUM
inlawrev-2355	676	28	-	-	PUNCT
inlawrev-2355	676	29	1	1	NUM
inlawrev-2355	676	30	-	-	PUNCT
inlawrev-2355	676	31	6(010	6(010	NOUN
inlawrev-2355	676	32	)	)	PUNCT
inlawrev-2355	676	33	.	.	PUNCT
inlawrev-2355	677	1	'	'	PUNCT
inlawrev-2355	677	2	^tinancial	^tinancial	ADJ
inlawrev-2355	677	3	institutions	institution	NOUN
inlawrev-2355	677	4	,	,	PUNCT
inlawrev-2355	677	5	certain	certain	ADJ
inlawrev-2355	677	6	brokers	broker	NOUN
inlawrev-2355	677	7	,	,	PUNCT
inlawrev-2355	677	8	certain	certain	ADJ
inlawrev-2355	677	9	investment	investment	NOUN
inlawrev-2355	677	10	companies	company	NOUN
inlawrev-2355	677	11	,	,	PUNCT
inlawrev-2355	677	12	certain	certain	ADJ
inlawrev-2355	677	13	leasing	leasing	NOUN
inlawrev-2355	677	14	companies	company	NOUN
inlawrev-2355	677	15	,	,	PUNCT
inlawrev-2355	677	16	life	life	NOUN
inlawrev-2355	677	17	and	and	CCONJ
inlawrev-2355	677	18	fire	fire	NOUN
inlawrev-2355	677	19	and	and	CCONJ
inlawrev-2355	677	20	casualty	casualty	NOUN
inlawrev-2355	677	21	insurance	insurance	NOUN
inlawrev-2355	677	22	companies	company	NOUN
inlawrev-2355	677	23	,	,	PUNCT
inlawrev-2355	677	24	grain	grain	NOUN
inlawrev-2355	677	25	dealers	dealer	NOUN
inlawrev-2355	677	26	,	,	PUNCT
inlawrev-2355	677	27	sales	sale	NOUN
inlawrev-2355	677	28	of	of	ADP
inlawrev-2355	677	29	grain	grain	NOUN
inlawrev-2355	677	30	and	and	CCONJ
inlawrev-2355	677	31	soybeans	soybean	NOUN
inlawrev-2355	677	32	under	under	ADP
inlawrev-2355	677	33	united	united	PROPN
inlawrev-2355	677	34	states	states	PROPN
inlawrev-2355	677	35	government	government	NOUN
inlawrev-2355	677	36	regulations	regulation	NOUN
inlawrev-2355	677	37	,	,	PUNCT
inlawrev-2355	677	38	wholesale	wholesale	ADJ
inlawrev-2355	677	39	grocers	grocer	NOUN
inlawrev-2355	677	40	,	,	PUNCT
inlawrev-2355	677	41	softwater	softwater	ADJ
inlawrev-2355	677	42	companies	company	NOUN
inlawrev-2355	677	43	,	,	PUNCT
inlawrev-2355	677	44	and	and	CCONJ
inlawrev-2355	677	45	dealers	dealer	NOUN
inlawrev-2355	677	46	in	in	ADP
inlawrev-2355	677	47	livestock	livestock	NOUN
inlawrev-2355	677	48	.	.	PUNCT
inlawrev-2355	678	1	i	i	PRON
inlawrev-2355	678	2	d.	d.	PROPN
inlawrev-2355	678	3	§	§	PROPN
inlawrev-2355	678	4	6	6	NUM
inlawrev-2355	678	5	-	-	SYM
inlawrev-2355	678	6	2	2	NUM
inlawrev-2355	678	7	-	-	PUNCT
inlawrev-2355	678	8	l	l	NOUN
inlawrev-2355	678	9	-	-	NOUN
inlawrev-2355	678	10	l(n)-(u	l(n)-(u	NOUN
inlawrev-2355	678	11	)	)	PUNCT
inlawrev-2355	678	12	(	(	PUNCT
inlawrev-2355	678	13	1976	1976	NUM
inlawrev-2355	678	14	&	&	CCONJ
inlawrev-2355	678	15	supp	supp	PROPN
inlawrev-2355	678	16	.	.	PUNCT
inlawrev-2355	678	17	1979	1979	NUM
inlawrev-2355	678	18	)	)	PUNCT
inlawrev-2355	678	19	.	.	PUNCT
inlawrev-2355	679	1	the	the	DET
inlawrev-2355	679	2	term	term	NOUN
inlawrev-2355	679	3	"	"	PUNCT
inlawrev-2355	679	4	gross	gross	ADJ
inlawrev-2355	679	5	earnings	earning	NOUN
inlawrev-2355	679	6	"	"	PUNCT
inlawrev-2355	679	7	is	be	AUX
inlawrev-2355	679	8	used	use	VERB
inlawrev-2355	679	9	here	here	ADV
inlawrev-2355	679	10	in	in	ADP
inlawrev-2355	679	11	an	an	DET
inlawrev-2355	679	12	unorthodox	unorthodox	ADJ
inlawrev-2355	679	13	sense	sense	NOUN
inlawrev-2355	679	14	;	;	PUNCT
inlawrev-2355	679	15	its	its	PRON
inlawrev-2355	679	16	common	common	ADJ
inlawrev-2355	679	17	use	use	NOUN
inlawrev-2355	679	18	is	be	AUX
inlawrev-2355	679	19	more	more	ADV
inlawrev-2355	679	20	closely	closely	ADV
inlawrev-2355	679	21	associated	associate	VERB
inlawrev-2355	679	22	with	with	ADP
inlawrev-2355	679	23	a	a	DET
inlawrev-2355	679	24	net	net	ADJ
inlawrev-2355	679	25	income	income	NOUN
inlawrev-2355	679	26	concept	concept	NOUN
inlawrev-2355	679	27	.	.	PUNCT
inlawrev-2355	680	1	"	"	PUNCT
inlawrev-2355	680	2	°	°	PROPN
inlawrev-2355	680	3	i	i	PROPN
inlawrev-2355	680	4	d.	d.	PROPN
inlawrev-2355	680	5	§	§	PROPN
inlawrev-2355	680	6	6	6	NUM
inlawrev-2355	680	7	-	-	SYM
inlawrev-2355	680	8	2	2	NUM
inlawrev-2355	680	9	-	-	PUNCT
inlawrev-2355	680	10	l-7(a	l-7(a	NOUN
inlawrev-2355	680	11	)	)	PUNCT
inlawrev-2355	680	12	;	;	PUNCT
inlawrev-2355	680	13	gross	gross	ADJ
inlawrev-2355	680	14	income	income	NOUN
inlawrev-2355	680	15	reg	reg	NOUN
inlawrev-2355	680	16	.	.	PUNCT
inlawrev-2355	680	17	,	,	PUNCT
inlawrev-2355	680	18	supra	supra	PROPN
inlawrev-2355	680	19	note	note	VERB
inlawrev-2355	680	20	164	164	NUM
inlawrev-2355	680	21	,	,	PUNCT
inlawrev-2355	680	22	at	at	ADP
inlawrev-2355	680	23	6	6	NUM
inlawrev-2355	680	24	-	-	SYM
inlawrev-2355	680	25	2	2	NUM
inlawrev-2355	680	26	-	-	PUNCT
inlawrev-2355	680	27	l-7(a)(010)-(100	l-7(a)(010)-(100	NOUN
inlawrev-2355	680	28	)	)	PUNCT
inlawrev-2355	680	29	.	.	PUNCT
inlawrev-2355	681	1	"	"	PUNCT
inlawrev-2355	681	2	'	'	PUNCT
inlawrev-2355	681	3	ind	ind	NOUN
inlawrev-2355	681	4	.	.	PUNCT
inlawrev-2355	682	1	code	code	PROPN
inlawrev-2355	682	2	§	§	PROPN
inlawrev-2355	682	3	6	6	NUM
inlawrev-2355	682	4	-	-	SYM
inlawrev-2355	682	5	2	2	NUM
inlawrev-2355	682	6	-	-	PUNCT
inlawrev-2355	682	7	l-7(b	l-7(b	NOUN
inlawrev-2355	682	8	)	)	PUNCT
inlawrev-2355	682	9	(	(	PUNCT
inlawrev-2355	682	10	1976	1976	NUM
inlawrev-2355	682	11	&	&	CCONJ
inlawrev-2355	682	12	supp	supp	PROPN
inlawrev-2355	682	13	.	.	PUNCT
inlawrev-2355	683	1	1979	1979	NUM
inlawrev-2355	683	2	)	)	PUNCT
inlawrev-2355	683	3	;	;	PUNCT
inlawrev-2355	683	4	gross	gross	ADJ
inlawrev-2355	683	5	income	income	NOUN
inlawrev-2355	683	6	reg	reg	NOUN
inlawrev-2355	683	7	.	.	PUNCT
inlawrev-2355	684	1	,	,	PUNCT
inlawrev-2355	684	2	supra	supra	PROPN
inlawrev-2355	684	3	note	note	VERB
inlawrev-2355	684	4	164	164	NUM
inlawrev-2355	684	5	,	,	PUNCT
inlawrev-2355	684	6	at	at	ADP
inlawrev-2355	684	7	6	6	NUM
inlawrev-2355	684	8	-	-	SYM
inlawrev-2355	684	9	2	2	NUM
inlawrev-2355	684	10	-	-	PUNCT
inlawrev-2355	684	11	l-7(b)(010	l-7(b)(010	NOUN
inlawrev-2355	684	12	)	)	PUNCT
inlawrev-2355	684	13	.	.	PUNCT
inlawrev-2355	685	1	'	'	PUNCT
inlawrev-2355	685	2	"	"	PUNCT
inlawrev-2355	685	3	ind	ind	PROPN
inlawrev-2355	685	4	.	.	PUNCT
inlawrev-2355	685	5	code	code	PROPN
inlawrev-2355	685	6	§	§	PROPN
inlawrev-2355	685	7	6	6	NUM
inlawrev-2355	685	8	-	-	SYM
inlawrev-2355	685	9	2	2	NUM
inlawrev-2355	685	10	-	-	PUNCT
inlawrev-2355	685	11	l-7(c	l-7(c	NOUN
inlawrev-2355	685	12	)	)	PUNCT
inlawrev-2355	685	13	(	(	PUNCT
inlawrev-2355	685	14	1976	1976	NUM
inlawrev-2355	685	15	&	&	CCONJ
inlawrev-2355	685	16	supp	supp	PROPN
inlawrev-2355	685	17	.	.	PUNCT
inlawrev-2355	686	1	1979	1979	NUM
inlawrev-2355	686	2	)	)	PUNCT
inlawrev-2355	686	3	;	;	PUNCT
inlawrev-2355	686	4	gross	gross	ADJ
inlawrev-2355	686	5	income	income	NOUN
inlawrev-2355	686	6	reg	reg	NOUN
inlawrev-2355	686	7	.	.	PUNCT
inlawrev-2355	687	1	,	,	PUNCT
inlawrev-2355	687	2	supra	supra	PROPN
inlawrev-2355	687	3	note	note	VERB
inlawrev-2355	687	4	164	164	NUM
inlawrev-2355	687	5	,	,	PUNCT
inlawrev-2355	687	6	at	at	ADP
inlawrev-2355	687	7	6	6	NUM
inlawrev-2355	687	8	-	-	SYM
inlawrev-2355	687	9	2	2	NUM
inlawrev-2355	687	10	-	-	PUNCT
inlawrev-2355	687	11	l-7(c)(010	l-7(c)(010	NOUN
inlawrev-2355	687	12	)	)	PUNCT
inlawrev-2355	687	13	.	.	PUNCT
inlawrev-2355	688	1	these	these	DET
inlawrev-2355	688	2	sales	sale	NOUN
inlawrev-2355	688	3	are	be	AUX
inlawrev-2355	688	4	exempt	exempt	ADJ
inlawrev-2355	688	5	only	only	ADV
inlawrev-2355	688	6	if	if	SCONJ
inlawrev-2355	688	7	the	the	DET
inlawrev-2355	688	8	united	united	PROPN
inlawrev-2355	688	9	states	states	PROPN
inlawrev-2355	688	10	constitution	constitution	PROPN
inlawrev-2355	688	11	or	or	CCONJ
inlawrev-2355	688	12	a	a	DET
inlawrev-2355	688	13	federal	federal	ADJ
inlawrev-2355	688	14	statute	statute	NOUN
inlawrev-2355	688	15	prohibits	prohibit	VERB
inlawrev-2355	688	16	their	their	PRON
inlawrev-2355	688	17	taxation	taxation	NOUN
inlawrev-2355	688	18	.	.	PUNCT
inlawrev-2355	689	1	'	'	PUNCT
inlawrev-2355	689	2	^'ind	^'ind	PROPN
inlawrev-2355	689	3	.	.	PUNCT
inlawrev-2355	689	4	code	code	PROPN
inlawrev-2355	689	5	§	§	PROPN
inlawrev-2355	689	6	6	6	NUM
inlawrev-2355	689	7	-	-	SYM
inlawrev-2355	689	8	2	2	NUM
inlawrev-2355	689	9	-	-	PUNCT
inlawrev-2355	689	10	l-7(d	l-7(d	NUM
inlawrev-2355	689	11	)	)	PUNCT
inlawrev-2355	689	12	(	(	PUNCT
inlawrev-2355	689	13	1976	1976	NUM
inlawrev-2355	689	14	&	&	CCONJ
inlawrev-2355	689	15	supp	supp	PROPN
inlawrev-2355	689	16	.	.	PUNCT
inlawrev-2355	690	1	1979	1979	NUM
inlawrev-2355	690	2	)	)	PUNCT
inlawrev-2355	690	3	;	;	PUNCT
inlawrev-2355	690	4	gross	gross	ADJ
inlawrev-2355	690	5	income	income	NOUN
inlawrev-2355	690	6	reg	reg	NOUN
inlawrev-2355	690	7	.	.	PUNCT
inlawrev-2355	691	1	,	,	PUNCT
inlawrev-2355	691	2	supra	supra	PROPN
inlawrev-2355	691	3	note	note	VERB
inlawrev-2355	691	4	164	164	NUM
inlawrev-2355	691	5	,	,	PUNCT
inlawrev-2355	691	6	at	at	ADP
inlawrev-2355	691	7	6	6	NUM
inlawrev-2355	691	8	-	-	SYM
inlawrev-2355	691	9	2	2	NUM
inlawrev-2355	691	10	-	-	PUNCT
inlawrev-2355	691	11	l-7(d)(010	l-7(d)(010	NOUN
inlawrev-2355	691	12	)	)	PUNCT
inlawrev-2355	691	13	.	.	PUNCT
inlawrev-2355	692	1	"	"	PUNCT
inlawrev-2355	692	2	"	"	PUNCT
inlawrev-2355	692	3	ind	ind	NOUN
inlawrev-2355	692	4	.	.	PUNCT
inlawrev-2355	692	5	code	code	PROPN
inlawrev-2355	692	6	§	§	PROPN
inlawrev-2355	692	7	6	6	NUM
inlawrev-2355	692	8	-	-	SYM
inlawrev-2355	692	9	2	2	NUM
inlawrev-2355	692	10	-	-	PUNCT
inlawrev-2355	692	11	1	1	NUM
inlawrev-2355	692	12	-	-	NUM
inlawrev-2355	692	13	7(1	7(1	NUM
inlawrev-2355	692	14	)	)	PUNCT
inlawrev-2355	692	15	(	(	PUNCT
inlawrev-2355	692	16	1976	1976	NUM
inlawrev-2355	692	17	&	&	CCONJ
inlawrev-2355	692	18	supp	supp	PROPN
inlawrev-2355	692	19	.	.	PUNCT
inlawrev-2355	692	20	1979	1979	NUM
inlawrev-2355	692	21	)	)	PUNCT
inlawrev-2355	692	22	;	;	PUNCT
inlawrev-2355	692	23	gross	gross	ADJ
inlawrev-2355	692	24	income	income	NOUN
inlawrev-2355	692	25	reg	reg	NOUN
inlawrev-2355	692	26	.	.	PUNCT
inlawrev-2355	692	27	,	,	PUNCT
inlawrev-2355	692	28	supra	supra	PROPN
inlawrev-2355	692	29	note	note	VERB
inlawrev-2355	692	30	164	164	NUM
inlawrev-2355	692	31	,	,	PUNCT
inlawrev-2355	692	32	at	at	ADP
inlawrev-2355	692	33	6	6	NUM
inlawrev-2355	692	34	-	-	SYM
inlawrev-2355	692	35	2	2	NUM
inlawrev-2355	692	36	-	-	PUNCT
inlawrev-2355	692	37	l-7(i)(010)-(050	l-7(i)(010)-(050	NOUN
inlawrev-2355	692	38	)	)	PUNCT
inlawrev-2355	692	39	.	.	PUNCT
inlawrev-2355	693	1	taxation	taxation	NOUN
inlawrev-2355	693	2	of	of	ADP
inlawrev-2355	693	3	unrelated	unrelated	ADJ
inlawrev-2355	693	4	business	business	NOUN
inlawrev-2355	693	5	income	income	NOUN
inlawrev-2355	693	6	is	be	AUX
inlawrev-2355	693	7	provided	provide	VERB
inlawrev-2355	693	8	for	for	ADP
inlawrev-2355	693	9	by	by	ADP
inlawrev-2355	693	10	ind	ind	PROPN
inlawrev-2355	693	11	.	.	PUNCT
inlawrev-2355	694	1	code	code	PROPN
inlawrev-2355	694	2	§	§	PROPN
inlawrev-2355	694	3	6	6	NUM
inlawrev-2355	694	4	-	-	SYM
inlawrev-2355	694	5	2	2	NUM
inlawrev-2355	694	6	-	-	PUNCT
inlawrev-2355	694	7	1	1	NUM
inlawrev-2355	694	8	-	-	SYM
inlawrev-2355	694	9	7.5	7.5	NUM
inlawrev-2355	694	10	(	(	PUNCT
inlawrev-2355	694	11	supp	supp	NOUN
inlawrev-2355	694	12	.	.	PUNCT
inlawrev-2355	694	13	1979	1979	NUM
inlawrev-2355	694	14	)	)	PUNCT
inlawrev-2355	694	15	.	.	PUNCT
inlawrev-2355	695	1	"	"	PUNCT
inlawrev-2355	695	2	^ind	^ind	NUM
inlawrev-2355	695	3	.	.	PUNCT
inlawrev-2355	695	4	code	code	NOUN
inlawrev-2355	695	5	§	§	PROPN
inlawrev-2355	695	6	6	6	NUM
inlawrev-2355	695	7	-	-	SYM
inlawrev-2355	695	8	2	2	NUM
inlawrev-2355	695	9	-	-	PUNCT
inlawrev-2355	695	10	l-7(m	l-7(m	NOUN
inlawrev-2355	695	11	)	)	PUNCT
inlawrev-2355	695	12	(	(	PUNCT
inlawrev-2355	695	13	1976	1976	NUM
inlawrev-2355	695	14	&	&	CCONJ
inlawrev-2355	695	15	supp	supp	PROPN
inlawrev-2355	695	16	.	.	PUNCT
inlawrev-2355	696	1	1979	1979	NUM
inlawrev-2355	696	2	)	)	PUNCT
inlawrev-2355	696	3	;	;	PUNCT
inlawrev-2355	696	4	gross	gross	ADJ
inlawrev-2355	696	5	income	income	NOUN
inlawrev-2355	696	6	reg	reg	NOUN
inlawrev-2355	696	7	.	.	PUNCT
inlawrev-2355	697	1	,	,	PUNCT
inlawrev-2355	697	2	supra	supra	PROPN
inlawrev-2355	697	3	note	note	VERB
inlawrev-2355	697	4	164	164	NUM
inlawrev-2355	697	5	,	,	PUNCT
inlawrev-2355	697	6	at	at	ADP
inlawrev-2355	697	7	6	6	NUM
inlawrev-2355	697	8	-	-	SYM
inlawrev-2355	697	9	2	2	NUM
inlawrev-2355	697	10	-	-	PUNCT
inlawrev-2355	697	11	l-7(m)(010	l-7(m)(010	NOUN
inlawrev-2355	697	12	)	)	PUNCT
inlawrev-2355	697	13	.	.	PUNCT
inlawrev-2355	698	1	"	"	PUNCT
inlawrev-2355	698	2	«	«	PUNCT
inlawrev-2355	698	3	ind	ind	X
inlawrev-2355	698	4	.	.	PUNCT
inlawrev-2355	698	5	code	code	PROPN
inlawrev-2355	698	6	§	§	PROPN
inlawrev-2355	698	7	6	6	NUM
inlawrev-2355	698	8	-	-	SYM
inlawrev-2355	698	9	2	2	NUM
inlawrev-2355	698	10	-	-	PUNCT
inlawrev-2355	698	11	l-7(p	l-7(p	NOUN
inlawrev-2355	698	12	)	)	PUNCT
inlawrev-2355	698	13	(	(	PUNCT
inlawrev-2355	698	14	1976	1976	NUM
inlawrev-2355	698	15	&	&	CCONJ
inlawrev-2355	698	16	supp	supp	PROPN
inlawrev-2355	698	17	.	.	PUNCT
inlawrev-2355	699	1	1979	1979	NUM
inlawrev-2355	699	2	)	)	PUNCT
inlawrev-2355	699	3	;	;	PUNCT
inlawrev-2355	699	4	gross	gross	ADJ
inlawrev-2355	699	5	income	income	NOUN
inlawrev-2355	699	6	reg	reg	NOUN
inlawrev-2355	699	7	.	.	PUNCT
inlawrev-2355	700	1	,	,	PUNCT
inlawrev-2355	700	2	supra	supra	PROPN
inlawrev-2355	700	3	note	note	VERB
inlawrev-2355	700	4	164	164	NUM
inlawrev-2355	700	5	,	,	PUNCT
inlawrev-2355	700	6	at	at	ADP
inlawrev-2355	700	7	6	6	NUM
inlawrev-2355	700	8	-	-	SYM
inlawrev-2355	700	9	2	2	NUM
inlawrev-2355	700	10	-	-	PUNCT
inlawrev-2355	700	11	l-7(p)(010	l-7(p)(010	NOUN
inlawrev-2355	700	12	)	)	PUNCT
inlawrev-2355	700	13	.	.	PUNCT
inlawrev-2355	701	1	'	'	PUNCT
inlawrev-2355	701	2	"	"	PUNCT
inlawrev-2355	701	3	ind	ind	PROPN
inlawrev-2355	701	4	.	.	PUNCT
inlawrev-2355	701	5	code	code	PROPN
inlawrev-2355	701	6	§	§	PROPN
inlawrev-2355	701	7	6	6	NUM
inlawrev-2355	701	8	-	-	SYM
inlawrev-2355	701	9	2	2	NUM
inlawrev-2355	701	10	-	-	PUNCT
inlawrev-2355	701	11	l-7(q	l-7(q	NOUN
inlawrev-2355	701	12	)	)	PUNCT
inlawrev-2355	701	13	(	(	PUNCT
inlawrev-2355	701	14	supp	supp	PROPN
inlawrev-2355	701	15	.	.	PUNCT
inlawrev-2355	701	16	1979	1979	NUM
inlawrev-2355	701	17	)	)	PUNCT
inlawrev-2355	701	18	;	;	PUNCT
inlawrev-2355	701	19	gross	gross	ADJ
inlawrev-2355	701	20	income	income	NOUN
inlawrev-2355	701	21	reg	reg	NOUN
inlawrev-2355	701	22	.	.	PUNCT
inlawrev-2355	702	1	,	,	PUNCT
inlawrev-2355	702	2	supra	supra	PROPN
inlawrev-2355	702	3	note	note	VERB
inlawrev-2355	702	4	164	164	NUM
inlawrev-2355	702	5	,	,	PUNCT
inlawrev-2355	702	6	at	at	ADP
inlawrev-2355	702	7	6	6	NUM
inlawrev-2355	702	8	-	-	SYM
inlawrev-2355	702	9	2	2	NUM
inlawrev-2355	702	10	-	-	PUNCT
inlawrev-2355	702	11	l-7(q)(010	l-7(q)(010	NOUN
inlawrev-2355	702	12	)	)	PUNCT
inlawrev-2355	702	13	.	.	PUNCT
inlawrev-2355	703	1	'	'	PUNCT
inlawrev-2355	703	2	^»ind	^»ind	NUM
inlawrev-2355	703	3	.	.	PUNCT
inlawrev-2355	703	4	code	code	PROPN
inlawrev-2355	703	5	§	§	PROPN
inlawrev-2355	703	6	6	6	NUM
inlawrev-2355	703	7	-	-	SYM
inlawrev-2355	703	8	2	2	NUM
inlawrev-2355	703	9	-	-	PUNCT
inlawrev-2355	703	10	l-7(r	l-7(r	NOUN
inlawrev-2355	703	11	)	)	PUNCT
inlawrev-2355	703	12	(	(	PUNCT
inlawrev-2355	703	13	supp	supp	PROPN
inlawrev-2355	703	14	.	.	PUNCT
inlawrev-2355	703	15	1979	1979	NUM
inlawrev-2355	703	16	)	)	PUNCT
inlawrev-2355	703	17	.	.	PUNCT
inlawrev-2355	704	1	1980	1980	NUM
inlawrev-2355	704	2	]	]	PUNCT
inlawrev-2355	704	3	survey	survey	NOUN
inlawrev-2355	704	4	-	-	PUNCT
inlawrev-2355	704	5	foreword	foreword	NOUN
inlawrev-2355	704	6	23	23	NUM
inlawrev-2355	704	7	final	final	ADJ
inlawrev-2355	704	8	link	link	NOUN
inlawrev-2355	704	9	in	in	ADP
inlawrev-2355	704	10	interstate	interstate	ADJ
inlawrev-2355	704	11	transportation	transportation	NOUN
inlawrev-2355	704	12	.	.	PUNCT
inlawrev-2355	705	1	'^^	'^^	PROPN
inlawrev-2355	706	1	this	this	DET
inlawrev-2355	706	2	change	change	NOUN
inlawrev-2355	706	3	corrects	correct	VERB
inlawrev-2355	706	4	an	an	DET
inlawrev-2355	706	5	oversight	oversight	NOUN
inlawrev-2355	706	6	which	which	PRON
inlawrev-2355	706	7	occurred	occur	VERB
inlawrev-2355	706	8	when	when	SCONJ
inlawrev-2355	706	9	this	this	DET
inlawrev-2355	706	10	exemption	exemption	NOUN
inlawrev-2355	706	11	was	be	AUX
inlawrev-2355	706	12	afforded	afford	VERB
inlawrev-2355	706	13	to	to	ADP
inlawrev-2355	706	14	transportation	transportation	NOUN
inlawrev-2355	706	15	of	of	ADP
inlawrev-2355	706	16	property	property	NOUN
inlawrev-2355	706	17	by	by	ADP
inlawrev-2355	706	18	truck	truck	NOUN
inlawrev-2355	706	19	in	in	ADP
inlawrev-2355	706	20	1978.'**'^	1978.'**'^	NUM
inlawrev-2355	706	21	in	in	ADP
inlawrev-2355	706	22	response	response	NOUN
inlawrev-2355	706	23	to	to	ADP
inlawrev-2355	706	24	the	the	DET
inlawrev-2355	706	25	national	national	ADJ
inlawrev-2355	706	26	concern	concern	NOUN
inlawrev-2355	706	27	for	for	ADP
inlawrev-2355	706	28	energy	energy	NOUN
inlawrev-2355	706	29	conservation	conservation	NOUN
inlawrev-2355	706	30	,	,	PUNCT
inlawrev-2355	706	31	a	a	DET
inlawrev-2355	706	32	new	new	ADJ
inlawrev-2355	706	33	gross	gross	ADJ
inlawrev-2355	706	34	income	income	NOUN
inlawrev-2355	706	35	tax	tax	NOUN
inlawrev-2355	706	36	deduction	deduction	NOUN
inlawrev-2355	706	37	is	be	AUX
inlawrev-2355	706	38	available	available	ADJ
inlawrev-2355	706	39	to	to	ADP
inlawrev-2355	706	40	taxpayers	taxpayer	NOUN
inlawrev-2355	706	41	who	who	PRON
inlawrev-2355	706	42	have	have	VERB
inlawrev-2355	706	43	a	a	DET
inlawrev-2355	706	44	resource	resource	NOUN
inlawrev-2355	706	45	recovery	recovery	NOUN
inlawrev-2355	706	46	system	system	NOUN
inlawrev-2355	706	47	which	which	PRON
inlawrev-2355	706	48	converts	convert	VERB
inlawrev-2355	706	49	refuse	refuse	VERB
inlawrev-2355	706	50	,	,	PUNCT
inlawrev-2355	706	51	garbage	garbage	NOUN
inlawrev-2355	706	52	,	,	PUNCT
inlawrev-2355	706	53	or	or	CCONJ
inlawrev-2355	706	54	rubbish	rubbish	VERB
inlawrev-2355	706	55	into	into	ADP
inlawrev-2355	706	56	energy	energy	NOUN
inlawrev-2355	706	57	or	or	CCONJ
inlawrev-2355	706	58	useful	useful	ADJ
inlawrev-2355	706	59	products	product	NOUN
inlawrev-2355	706	60	.	.	PUNCT
inlawrev-2355	707	1	^^^	^^^	ADP
inlawrev-2355	707	2	the	the	DET
inlawrev-2355	707	3	deduction	deduction	NOUN
inlawrev-2355	707	4	is	be	AUX
inlawrev-2355	707	5	limited	limit	VERB
inlawrev-2355	707	6	to	to	ADP
inlawrev-2355	707	7	the	the	DET
inlawrev-2355	707	8	taxpayer	taxpayer	NOUN
inlawrev-2355	707	9	's	's	PART
inlawrev-2355	707	10	depreciation	depreciation	NOUN
inlawrev-2355	707	11	deduction	deduction	NOUN
inlawrev-2355	707	12	allowed	allow	VERB
inlawrev-2355	707	13	for	for	ADP
inlawrev-2355	707	14	the	the	DET
inlawrev-2355	707	15	system	system	NOUN
inlawrev-2355	707	16	under	under	ADP
inlawrev-2355	707	17	sections	section	NOUN
inlawrev-2355	707	18	167	167	NUM
inlawrev-2355	707	19	and	and	CCONJ
inlawrev-2355	707	20	179	179	NUM
inlawrev-2355	707	21	of	of	ADP
inlawrev-2355	707	22	the	the	DET
inlawrev-2355	707	23	internal	internal	ADJ
inlawrev-2355	707	24	revenue	revenue	NOUN
inlawrev-2355	707	25	code.^^^	code.^^^	PROPN
inlawrev-2355	707	26	new	new	ADJ
inlawrev-2355	707	27	gross	gross	ADJ
inlawrev-2355	707	28	income	income	NOUN
inlawrev-2355	707	29	tax	tax	NOUN
inlawrev-2355	707	30	rules	rule	NOUN
inlawrev-2355	707	31	and	and	CCONJ
inlawrev-2355	707	32	regulations	regulation	NOUN
inlawrev-2355	707	33	promulgated	promulgate	VERB
inlawrev-2355	707	34	by	by	ADP
inlawrev-2355	707	35	the	the	DET
inlawrev-2355	707	36	department	department	NOUN
inlawrev-2355	707	37	went	go	VERB
inlawrev-2355	707	38	into	into	ADP
inlawrev-2355	707	39	effect	effect	NOUN
inlawrev-2355	707	40	december	december	PROPN
inlawrev-2355	707	41	14	14	NUM
inlawrev-2355	707	42	,	,	PUNCT
inlawrev-2355	707	43	1978.^	1978.^	NUM
inlawrev-2355	707	44	®	®	NOUN
inlawrev-2355	707	45	^	^	PUNCT
inlawrev-2355	707	46	the	the	DET
inlawrev-2355	707	47	division	division	NOUN
inlawrev-2355	707	48	also	also	ADV
inlawrev-2355	707	49	issues	issue	VERB
inlawrev-2355	707	50	information	information	NOUN
inlawrev-2355	707	51	bulletins	bulletin	NOUN
inlawrev-2355	707	52	,	,	PUNCT
inlawrev-2355	707	53	private	private	ADJ
inlawrev-2355	707	54	letter	letter	NOUN
inlawrev-2355	707	55	rulings	ruling	NOUN
inlawrev-2355	707	56	,	,	PUNCT
inlawrev-2355	707	57	and	and	CCONJ
inlawrev-2355	707	58	summaries	summary	NOUN
inlawrev-2355	707	59	of	of	ADP
inlawrev-2355	707	60	administrative	administrative	ADJ
inlawrev-2355	707	61	hearings	hearing	NOUN
inlawrev-2355	707	62	.	.	PUNCT
inlawrev-2355	708	1	during	during	ADP
inlawrev-2355	708	2	the	the	DET
inlawrev-2355	708	3	last	last	ADJ
inlawrev-2355	708	4	year	year	NOUN
inlawrev-2355	708	5	,	,	PUNCT
inlawrev-2355	708	6	the	the	DET
inlawrev-2355	708	7	courts	court	NOUN
inlawrev-2355	708	8	decided	decide	VERB
inlawrev-2355	708	9	several	several	ADJ
inlawrev-2355	708	10	cases	case	NOUN
inlawrev-2355	708	11	of	of	ADP
inlawrev-2355	708	12	importance	importance	NOUN
inlawrev-2355	708	13	,	,	PUNCT
inlawrev-2355	708	14	dealing	deal	VERB
inlawrev-2355	708	15	with	with	ADP
inlawrev-2355	708	16	both	both	CCONJ
inlawrev-2355	708	17	procedural	procedural	ADJ
inlawrev-2355	708	18	and	and	CCONJ
inlawrev-2355	708	19	substantive	substantive	ADJ
inlawrev-2355	708	20	issues	issue	NOUN
inlawrev-2355	708	21	in	in	ADP
inlawrev-2355	708	22	the	the	DET
inlawrev-2355	708	23	gross	gross	ADJ
inlawrev-2355	708	24	income	income	NOUN
inlawrev-2355	708	25	tax	tax	NOUN
inlawrev-2355	708	26	area	area	NOUN
inlawrev-2355	708	27	.	.	PUNCT
inlawrev-2355	709	1	the	the	DET
inlawrev-2355	709	2	issue	issue	NOUN
inlawrev-2355	709	3	in	in	ADP
inlawrev-2355	709	4	indiana	indiana	PROPN
inlawrev-2355	709	5	department	department	PROPN
inlawrev-2355	709	6	of	of	ADP
inlawrev-2355	709	7	state	state	PROPN
inlawrev-2355	709	8	revenue	revenue	NOUN
inlawrev-2355	709	9	v.	v.	ADP
inlawrev-2355	709	10	hoosier	hoosier	NOUN
inlawrev-2355	709	11	metal	metal	PROPN
inlawrev-2355	709	12	fabricators^^'^	fabricators^^'^	NOUN
inlawrev-2355	709	13	was	be	AUX
inlawrev-2355	709	14	the	the	DET
inlawrev-2355	709	15	imposition	imposition	NOUN
inlawrev-2355	709	16	of	of	ADP
inlawrev-2355	709	17	the	the	DET
inlawrev-2355	709	18	gross	gross	ADJ
inlawrev-2355	709	19	income	income	NOUN
inlawrev-2355	709	20	tax	tax	NOUN
inlawrev-2355	709	21	on	on	ADP
inlawrev-2355	709	22	sales	sale	NOUN
inlawrev-2355	709	23	made	make	VERB
inlawrev-2355	709	24	f.o.b	f.o.b	ADJ
inlawrev-2355	709	25	.	.	PUNCT
inlawrev-2355	709	26	to	to	ADP
inlawrev-2355	709	27	pratt	pratt	PROPN
inlawrev-2355	709	28	-	-	PUNCT
inlawrev-2355	709	29	whitney	whitney	PROPN
inlawrev-2355	709	30	,	,	PUNCT
inlawrev-2355	709	31	the	the	DET
inlawrev-2355	709	32	taxpayer	taxpayer	NOUN
inlawrev-2355	709	33	's	's	PART
inlawrev-2355	709	34	gas	gas	NOUN
inlawrev-2355	709	35	city	city	NOUN
inlawrev-2355	709	36	,	,	PUNCT
inlawrev-2355	709	37	indiana	indiana	PROPN
inlawrev-2355	709	38	,	,	PUNCT
inlawrev-2355	709	39	plant	plant	NOUN
inlawrev-2355	709	40	.	.	PUNCT
inlawrev-2355	710	1	the	the	DET
inlawrev-2355	710	2	taxpayer	taxpayer	NOUN
inlawrev-2355	710	3	's	's	PART
inlawrev-2355	710	4	customer	customer	NOUN
inlawrev-2355	710	5	employed	employ	VERB
inlawrev-2355	710	6	quality	quality	NOUN
inlawrev-2355	710	7	control	control	NOUN
inlawrev-2355	710	8	representatives	representative	NOUN
inlawrev-2355	710	9	who	who	PRON
inlawrev-2355	710	10	were	be	AUX
inlawrev-2355	710	11	present	present	ADJ
inlawrev-2355	710	12	at	at	ADP
inlawrev-2355	710	13	hoosier	hoosier	NOUN
inlawrev-2355	710	14	's	's	PART
inlawrev-2355	710	15	plant	plant	NOUN
inlawrev-2355	710	16	three	three	NUM
inlawrev-2355	710	17	days	day	NOUN
inlawrev-2355	710	18	a	a	DET
inlawrev-2355	710	19	week	week	NOUN
inlawrev-2355	710	20	.	.	PUNCT
inlawrev-2355	711	1	these	these	DET
inlawrev-2355	711	2	representatives	representative	NOUN
inlawrev-2355	711	3	,	,	PUNCT
inlawrev-2355	711	4	however	however	ADV
inlawrev-2355	711	5	,	,	PUNCT
inlawrev-2355	711	6	had	have	VERB
inlawrev-2355	711	7	no	no	DET
inlawrev-2355	711	8	authority	authority	NOUN
inlawrev-2355	711	9	to	to	PART
inlawrev-2355	711	10	accept	accept	VERB
inlawrev-2355	711	11	or	or	CCONJ
inlawrev-2355	711	12	reject	reject	VERB
inlawrev-2355	711	13	parts	part	NOUN
inlawrev-2355	711	14	for	for	ADP
inlawrev-2355	711	15	shipment	shipment	NOUN
inlawrev-2355	711	16	.	.	PUNCT
inlawrev-2355	712	1	this	this	DET
inlawrev-2355	712	2	function	function	NOUN
inlawrev-2355	712	3	occurred	occur	VERB
inlawrev-2355	712	4	at	at	ADP
inlawrev-2355	712	5	pratt	pratt	PROPN
inlawrev-2355	712	6	-	-	PUNCT
inlawrev-2355	712	7	whitney	whitney	PROPN
inlawrev-2355	712	8	facilities	facility	NOUN
inlawrev-2355	712	9	located	locate	VERB
inlawrev-2355	712	10	out	out	ADP
inlawrev-2355	712	11	of	of	ADP
inlawrev-2355	712	12	state	state	NOUN
inlawrev-2355	712	13	.	.	PUNCT
inlawrev-2355	713	1	although	although	SCONJ
inlawrev-2355	713	2	the	the	DET
inlawrev-2355	713	3	state	state	NOUN
inlawrev-2355	713	4	contended	contend	VERB
inlawrev-2355	713	5	that	that	SCONJ
inlawrev-2355	713	6	the	the	DET
inlawrev-2355	713	7	f.o.b	f.o.b	ADJ
inlawrev-2355	713	8	.	.	PUNCT
inlawrev-2355	713	9	delivery	delivery	NOUN
inlawrev-2355	713	10	term	term	NOUN
inlawrev-2355	713	11	completed	complete	VERB
inlawrev-2355	713	12	the	the	DET
inlawrev-2355	713	13	sale	sale	NOUN
inlawrev-2355	713	14	within	within	ADP
inlawrev-2355	713	15	indiana	indiana	PROPN
inlawrev-2355	713	16	,	,	PUNCT
inlawrev-2355	713	17	thereby	thereby	ADV
inlawrev-2355	713	18	subjecting	subject	VERB
inlawrev-2355	713	19	the	the	DET
inlawrev-2355	713	20	income	income	NOUN
inlawrev-2355	713	21	to	to	ADP
inlawrev-2355	713	22	tax	tax	NOUN
inlawrev-2355	713	23	,	,	PUNCT
inlawrev-2355	713	24	the	the	DET
inlawrev-2355	713	25	issue	issue	NOUN
inlawrev-2355	713	26	was	be	AUX
inlawrev-2355	713	27	not	not	PART
inlawrev-2355	713	28	preserved	preserve	VERB
inlawrev-2355	713	29	for	for	ADP
inlawrev-2355	713	30	appeal	appeal	NOUN
inlawrev-2355	713	31	.	.	PUNCT
inlawrev-2355	714	1	instead	instead	ADV
inlawrev-2355	714	2	,	,	PUNCT
inlawrev-2355	714	3	the	the	DET
inlawrev-2355	714	4	state	state	NOUN
inlawrev-2355	714	5	and	and	CCONJ
inlawrev-2355	714	6	the	the	DET
inlawrev-2355	714	7	taxpayer	taxpayer	NOUN
inlawrev-2355	714	8	stipulated	stipulate	VERB
inlawrev-2355	714	9	that	that	SCONJ
inlawrev-2355	714	10	the	the	DET
inlawrev-2355	714	11	issue	issue	NOUN
inlawrev-2355	714	12	of	of	ADP
inlawrev-2355	714	13	taxability	taxability	NOUN
inlawrev-2355	714	14	was	be	AUX
inlawrev-2355	714	15	determined	determine	VERB
inlawrev-2355	714	16	by	by	ADP
inlawrev-2355	714	17	the	the	DET
inlawrev-2355	714	18	place	place	NOUN
inlawrev-2355	714	19	of	of	ADP
inlawrev-2355	714	20	acceptance	acceptance	NOUN
inlawrev-2355	714	21	or	or	CCONJ
inlawrev-2355	714	22	rejection	rejection	NOUN
inlawrev-2355	714	23	by	by	ADP
inlawrev-2355	714	24	the	the	DET
inlawrev-2355	714	25	nonresident	nonresident	ADJ
inlawrev-2355	714	26	buyer	buyer	NOUN
inlawrev-2355	714	27	.	.	PUNCT
inlawrev-2355	715	1	the	the	DET
inlawrev-2355	715	2	court	court	PROPN
inlawrev-2355	715	3	of	of	ADP
inlawrev-2355	715	4	appeals	appeal	NOUN
inlawrev-2355	715	5	held	hold	VERB
inlawrev-2355	715	6	that	that	SCONJ
inlawrev-2355	715	7	this	this	DET
inlawrev-2355	715	8	stipulation	stipulation	NOUN
inlawrev-2355	715	9	was	be	AUX
inlawrev-2355	715	10	binding	bind	VERB
inlawrev-2355	715	11	and	and	CCONJ
inlawrev-2355	715	12	operated	operate	VERB
inlawrev-2355	715	13	as	as	ADP
inlawrev-2355	715	14	a	a	DET
inlawrev-2355	715	15	waiver	waiver	NOUN
inlawrev-2355	715	16	of	of	ADP
inlawrev-2355	715	17	all	all	DET
inlawrev-2355	715	18	other	other	ADJ
inlawrev-2355	715	19	questions	question	NOUN
inlawrev-2355	715	20	.	.	PUNCT
inlawrev-2355	716	1	^^^	^^^	PUNCT
inlawrev-2355	716	2	because	because	SCONJ
inlawrev-2355	716	3	there	there	PRON
inlawrev-2355	716	4	was	be	VERB
inlawrev-2355	716	5	no	no	DET
inlawrev-2355	716	6	evidence	evidence	NOUN
inlawrev-2355	716	7	of	of	ADP
inlawrev-2355	716	8	acceptance	acceptance	NOUN
inlawrev-2355	716	9	or	or	CCONJ
inlawrev-2355	716	10	rejection	rejection	NOUN
inlawrev-2355	716	11	of	of	ADP
inlawrev-2355	716	12	goods	good	NOUN
inlawrev-2355	716	13	in	in	ADP
inlawrev-2355	716	14	the	the	DET
inlawrev-2355	716	15	state	state	NOUN
inlawrev-2355	716	16	,	,	PUNCT
inlawrev-2355	716	17	the	the	DET
inlawrev-2355	716	18	trial	trial	NOUN
inlawrev-2355	716	19	court	court	NOUN
inlawrev-2355	716	20	's	's	PART
inlawrev-2355	716	21	finding	finding	NOUN
inlawrev-2355	716	22	of	of	ADP
inlawrev-2355	716	23	nontaxability	nontaxability	NOUN
inlawrev-2355	716	24	was	be	AUX
inlawrev-2355	716	25	upheld	uphold	VERB
inlawrev-2355	716	26	.	.	PUNCT
inlawrev-2355	717	1	the	the	DET
inlawrev-2355	717	2	concurring	concur	VERB
inlawrev-2355	717	3	opinion	opinion	NOUN
inlawrev-2355	717	4	indicated	indicate	VERB
inlawrev-2355	717	5	in	in	ADP
inlawrev-2355	717	6	dicta	dicta	ADJ
inlawrev-2355	717	7	,	,	PUNCT
inlawrev-2355	717	8	however	however	ADV
inlawrev-2355	717	9	,	,	PUNCT
inlawrev-2355	717	10	that	that	DET
inlawrev-2355	717	11	taxability	taxability	NOUN
inlawrev-2355	717	12	would	would	AUX
inlawrev-2355	717	13	have	have	AUX
inlawrev-2355	717	14	resulted	result	VERB
inlawrev-2355	717	15	had	have	VERB
inlawrev-2355	717	16	the	the	DET
inlawrev-2355	717	17	proper	proper	ADJ
inlawrev-2355	717	18	issue	issue	NOUN
inlawrev-2355	717	19	been	be	AUX
inlawrev-2355	717	20	before	before	ADP
inlawrev-2355	717	21	the	the	DET
inlawrev-2355	717	22	court	court	NOUN
inlawrev-2355	717	23	on	on	ADP
inlawrev-2355	717	24	appeal	appeal	NOUN
inlawrev-2355	717	25	.	.	PUNCT
inlawrev-2355	718	1	^^^	^^^	PUNCT
inlawrev-2355	718	2	''	''	PUNCT
inlawrev-2355	718	3	hd	hd	PROPN
inlawrev-2355	718	4	.	.	PUNCT
inlawrev-2355	719	1	§	§	PROPN
inlawrev-2355	719	2	6	6	NUM
inlawrev-2355	719	3	-	-	SYM
inlawrev-2355	719	4	2	2	NUM
inlawrev-2355	719	5	-	-	PUNCT
inlawrev-2355	719	6	l-7(q	l-7(q	NOUN
inlawrev-2355	719	7	)	)	PUNCT
inlawrev-2355	719	8	.	.	PUNCT
inlawrev-2355	719	9	'	'	PUNCT
inlawrev-2355	720	1	«	«	PUNCT
inlawrev-2355	720	2	°	°	NUM
inlawrev-2355	720	3	act	act	NOUN
inlawrev-2355	720	4	of	of	ADP
inlawrev-2355	720	5	apr	apr	PROPN
inlawrev-2355	720	6	.	.	PROPN
inlawrev-2355	720	7	9	9	NUM
inlawrev-2355	720	8	,	,	PUNCT
inlawrev-2355	720	9	1979	1979	NUM
inlawrev-2355	720	10	,	,	PUNCT
inlawrev-2355	720	11	pub	pub	NOUN
inlawrev-2355	720	12	.	.	PUNCT
inlawrev-2355	720	13	l.	l.	PROPN
inlawrev-2355	721	1	no	no	INTJ
inlawrev-2355	721	2	.	.	PROPN
inlawrev-2355	721	3	51	51	NUM
inlawrev-2355	721	4	,	,	PUNCT
inlawrev-2355	721	5	§	§	PROPN
inlawrev-2355	721	6	2	2	NUM
inlawrev-2355	721	7	,	,	PUNCT
inlawrev-2355	721	8	1979	1979	NUM
inlawrev-2355	721	9	ind	ind	NOUN
inlawrev-2355	721	10	.	.	PUNCT
inlawrev-2355	722	1	acts	act	VERB
inlawrev-2355	722	2	225	225	NUM
inlawrev-2355	722	3	(	(	PUNCT
inlawrev-2355	722	4	codified	codify	VERB
inlawrev-2355	722	5	at	at	ADP
inlawrev-2355	722	6	ind	ind	PROPN
inlawrev-2355	722	7	.	.	PUNCT
inlawrev-2355	723	1	code	code	PROPN
inlawrev-2355	723	2	§	§	PROPN
inlawrev-2355	723	3	6	6	NUM
inlawrev-2355	723	4	-	-	SYM
inlawrev-2355	723	5	2	2	NUM
inlawrev-2355	723	6	-	-	PUNCT
inlawrev-2355	723	7	l-7(q	l-7(q	NOUN
inlawrev-2355	723	8	)	)	PUNCT
inlawrev-2355	723	9	(	(	PUNCT
inlawrev-2355	723	10	supp	supp	PROPN
inlawrev-2355	723	11	.	.	PUNCT
inlawrev-2355	723	12	1979	1979	NUM
inlawrev-2355	723	13	)	)	PUNCT
inlawrev-2355	723	14	.	.	PUNCT
inlawrev-2355	723	15	'	'	PUNCT
inlawrev-2355	724	1	«	«	PUNCT
inlawrev-2355	724	2	7d	7d	NOUN
inlawrev-2355	724	3	§	§	PROPN
inlawrev-2355	724	4	6	6	NUM
inlawrev-2355	724	5	-	-	SYM
inlawrev-2355	724	6	2	2	NUM
inlawrev-2355	724	7	-	-	PUNCT
inlawrev-2355	724	8	1	1	NUM
inlawrev-2355	724	9	-	-	SYM
inlawrev-2355	724	10	6.5	6.5	NUM
inlawrev-2355	724	11	(	(	PUNCT
inlawrev-2355	724	12	supp	supp	NOUN
inlawrev-2355	724	13	.	.	PUNCT
inlawrev-2355	724	14	1979	1979	NUM
inlawrev-2355	724	15	)	)	PUNCT
inlawrev-2355	724	16	.	.	PUNCT
inlawrev-2355	724	17	''	''	PUNCT
inlawrev-2355	724	18	hd	hd	VERB
inlawrev-2355	724	19	.	.	PUNCT
inlawrev-2355	724	20	'	'	PUNCT
inlawrev-2355	724	21	*	*	PUNCT
inlawrev-2355	725	1	^these	^these	DET
inlawrev-2355	725	2	regulations	regulation	NOUN
inlawrev-2355	725	3	were	be	AUX
inlawrev-2355	725	4	promulgated	promulgate	VERB
inlawrev-2355	725	5	pursuant	pursuant	ADJ
inlawrev-2355	725	6	to	to	ADP
inlawrev-2355	725	7	i	i	PROPN
inlawrev-2355	725	8	d.	d.	PROPN
inlawrev-2355	725	9	§	§	PROPN
inlawrev-2355	725	10	6	6	NUM
inlawrev-2355	725	11	-	-	SYM
inlawrev-2355	725	12	2	2	NUM
inlawrev-2355	725	13	-	-	PUNCT
inlawrev-2355	725	14	l-34(a	l-34(a	NOUN
inlawrev-2355	725	15	)	)	PUNCT
inlawrev-2355	725	16	(	(	PUNCT
inlawrev-2355	725	17	1976	1976	NUM
inlawrev-2355	725	18	&	&	CCONJ
inlawrev-2355	725	19	supp	supp	PROPN
inlawrev-2355	725	20	.	.	PUNCT
inlawrev-2355	726	1	1979	1979	NUM
inlawrev-2355	726	2	)	)	PUNCT
inlawrev-2355	726	3	.	.	PUNCT
inlawrev-2355	727	1	the	the	DET
inlawrev-2355	727	2	adoption	adoption	NOUN
inlawrev-2355	727	3	of	of	ADP
inlawrev-2355	727	4	these	these	DET
inlawrev-2355	727	5	regulations	regulation	NOUN
inlawrev-2355	727	6	was	be	AUX
inlawrev-2355	727	7	of	of	ADP
inlawrev-2355	727	8	primary	primary	ADJ
inlawrev-2355	727	9	importance	importance	NOUN
inlawrev-2355	727	10	because	because	SCONJ
inlawrev-2355	727	11	i	i	PRON
inlawrev-2355	727	12	d.	d.	PROPN
inlawrev-2355	727	13	§	§	PROPN
inlawrev-2355	727	14	6	6	NUM
inlawrev-2355	727	15	-	-	SYM
inlawrev-2355	727	16	2	2	NUM
inlawrev-2355	727	17	-	-	PUNCT
inlawrev-2355	727	18	l-34(d	l-34(d	NOUN
inlawrev-2355	727	19	)	)	PUNCT
inlawrev-2355	727	20	(	(	PUNCT
inlawrev-2355	727	21	supp	supp	PROPN
inlawrev-2355	727	22	.	.	PUNCT
inlawrev-2355	727	23	1979	1979	NUM
inlawrev-2355	727	24	)	)	PUNCT
inlawrev-2355	727	25	now	now	ADV
inlawrev-2355	727	26	requires	require	VERB
inlawrev-2355	727	27	departmental	departmental	ADJ
inlawrev-2355	727	28	interpretations	interpretation	NOUN
inlawrev-2355	727	29	that	that	PRON
inlawrev-2355	727	30	could	could	AUX
inlawrev-2355	727	31	increase	increase	VERB
inlawrev-2355	727	32	a	a	DET
inlawrev-2355	727	33	taxpayer	taxpayer	NOUN
inlawrev-2355	727	34	's	's	PART
inlawrev-2355	727	35	gross	gross	ADJ
inlawrev-2355	727	36	income	income	NOUN
inlawrev-2355	727	37	tax	tax	NOUN
inlawrev-2355	727	38	liability	liability	NOUN
inlawrev-2355	727	39	to	to	PART
inlawrev-2355	727	40	be	be	AUX
inlawrev-2355	727	41	promulgated	promulgate	VERB
inlawrev-2355	727	42	in	in	ADP
inlawrev-2355	727	43	rules	rule	NOUN
inlawrev-2355	727	44	or	or	CCONJ
inlawrev-2355	727	45	regulations	regulation	NOUN
inlawrev-2355	727	46	.	.	PUNCT
inlawrev-2355	728	1	'	'	PUNCT
inlawrev-2355	728	2	«	«	PUNCT
inlawrev-2355	728	3	''	''	PUNCT
inlawrev-2355	728	4	386	386	NUM
inlawrev-2355	728	5	n.e.2d	n.e.2d	NOUN
inlawrev-2355	728	6	963	963	NUM
inlawrev-2355	728	7	(	(	PUNCT
inlawrev-2355	728	8	ind	ind	NOUN
inlawrev-2355	728	9	.	.	PUNCT
inlawrev-2355	729	1	ct	ct	PROPN
inlawrev-2355	729	2	.	.	PUNCT
inlawrev-2355	730	1	app	app	PROPN
inlawrev-2355	730	2	.	.	PROPN
inlawrev-2355	730	3	1979	1979	NUM
inlawrev-2355	730	4	)	)	PUNCT
inlawrev-2355	730	5	.	.	PUNCT
inlawrev-2355	730	6	''	''	PUNCT
inlawrev-2355	731	1	"	"	PUNCT
inlawrev-2355	731	2	i	i	PRON
inlawrev-2355	731	3	d.	d.	PROPN
inlawrev-2355	731	4	at	at	ADP
inlawrev-2355	731	5	964	964	NUM
inlawrev-2355	731	6	.	.	PUNCT
inlawrev-2355	731	7	'	'	PUNCT
inlawrev-2355	732	1	*	*	PUNCT
inlawrev-2355	733	1	*	*	PUNCT
inlawrev-2355	733	2	/d	/d	PUNCT
inlawrev-2355	733	3	at	at	ADP
inlawrev-2355	733	4	965	965	NUM
inlawrev-2355	733	5	(	(	PUNCT
inlawrev-2355	733	6	sullivan	sullivan	PROPN
inlawrev-2355	733	7	,	,	PUNCT
inlawrev-2355	733	8	j.	j.	PROPN
inlawrev-2355	733	9	,	,	PUNCT
inlawrev-2355	733	10	concurring	concur	VERB
inlawrev-2355	733	11	)	)	PUNCT
inlawrev-2355	733	12	.	.	PUNCT
inlawrev-2355	734	1	24	24	NUM
inlawrev-2355	734	2	indiana	indiana	PROPN
inlawrev-2355	734	3	la	la	PROPN
inlawrev-2355	734	4	wreview	wreview	PROPN
inlawrev-2355	735	1	[	[	X
inlawrev-2355	735	2	vol	vol	NOUN
inlawrev-2355	735	3	.	.	PUNCT
inlawrev-2355	736	1	13:1	13:1	NUM
inlawrev-2355	736	2	indiana	indiana	PROPN
inlawrev-2355	736	3	department	department	PROPN
inlawrev-2355	736	4	of	of	ADP
inlawrev-2355	736	5	state	state	PROPN
inlawrev-2355	736	6	revenue	revenue	PROPN
inlawrev-2355	736	7	v.	v.	PROPN
inlawrev-2355	736	8	beemer	beemer	PROPN
inlawrev-2355	736	9	enterprise	enterprise	PROPN
inlawrev-2355	736	10	s^^'^	s^^'^	PROPN
inlawrev-2355	736	11	concerned	concern	VERB
inlawrev-2355	736	12	the	the	DET
inlawrev-2355	736	13	taxability	taxability	NOUN
inlawrev-2355	736	14	of	of	ADP
inlawrev-2355	736	15	commissions	commission	NOUN
inlawrev-2355	736	16	received	receive	VERB
inlawrev-2355	736	17	in	in	ADP
inlawrev-2355	736	18	indiana	indiana	PROPN
inlawrev-2355	736	19	on	on	ADP
inlawrev-2355	736	20	sales	sale	NOUN
inlawrev-2355	736	21	made	make	VERB
inlawrev-2355	736	22	to	to	ADP
inlawrev-2355	736	23	the	the	DET
inlawrev-2355	736	24	states	state	NOUN
inlawrev-2355	736	25	of	of	ADP
inlawrev-2355	736	26	illinois	illinois	PROPN
inlawrev-2355	736	27	and	and	CCONJ
inlawrev-2355	736	28	michigan	michigan	PROPN
inlawrev-2355	736	29	.	.	PUNCT
inlawrev-2355	737	1	beemer	beemer	PROPN
inlawrev-2355	737	2	,	,	PUNCT
inlawrev-2355	737	3	an	an	DET
inlawrev-2355	737	4	indiana	indiana	PROPN
inlawrev-2355	737	5	corporation	corporation	NOUN
inlawrev-2355	737	6	with	with	ADP
inlawrev-2355	737	7	one	one	NUM
inlawrev-2355	737	8	employee	employee	NOUN
inlawrev-2355	737	9	,	,	PUNCT
inlawrev-2355	737	10	engaged	engage	VERB
inlawrev-2355	737	11	four	four	NUM
inlawrev-2355	737	12	independent	independent	ADJ
inlawrev-2355	737	13	salesmen	salesman	NOUN
inlawrev-2355	737	14	in	in	ADP
inlawrev-2355	737	15	indiana	indiana	PROPN
inlawrev-2355	737	16	,	,	PUNCT
inlawrev-2355	737	17	illinois	illinois	PROPN
inlawrev-2355	737	18	,	,	PUNCT
inlawrev-2355	737	19	and	and	CCONJ
inlawrev-2355	737	20	michigan	michigan	PROPN
inlawrev-2355	737	21	.	.	PUNCT
inlawrev-2355	738	1	beemer	beemer	PROPN
inlawrev-2355	738	2	had	have	VERB
inlawrev-2355	738	3	verbal	verbal	ADJ
inlawrev-2355	738	4	agreements	agreement	NOUN
inlawrev-2355	738	5	to	to	PART
inlawrev-2355	738	6	sell	sell	VERB
inlawrev-2355	738	7	products	product	NOUN
inlawrev-2355	738	8	of	of	ADP
inlawrev-2355	738	9	wood	wood	NOUN
inlawrev-2355	738	10	metal	metal	NOUN
inlawrev-2355	738	11	industries	industry	NOUN
inlawrev-2355	738	12	,	,	PUNCT
inlawrev-2355	738	13	inc	inc	PROPN
inlawrev-2355	738	14	.	.	PROPN
inlawrev-2355	738	15	,	,	PUNCT
inlawrev-2355	738	16	a	a	DET
inlawrev-2355	738	17	pennsylvania	pennsylvania	PROPN
inlawrev-2355	738	18	corporation	corporation	NOUN
inlawrev-2355	738	19	,	,	PUNCT
inlawrev-2355	738	20	within	within	ADP
inlawrev-2355	738	21	these	these	DET
inlawrev-2355	738	22	same	same	ADJ
inlawrev-2355	738	23	states	state	NOUN
inlawrev-2355	738	24	.	.	PUNCT
inlawrev-2355	739	1	products	product	NOUN
inlawrev-2355	739	2	were	be	AUX
inlawrev-2355	739	3	shipped	ship	VERB
inlawrev-2355	739	4	directly	directly	ADV
inlawrev-2355	739	5	to	to	ADP
inlawrev-2355	739	6	beemer	beemer	PROPN
inlawrev-2355	739	7	's	's	PART
inlawrev-2355	739	8	customers	customer	NOUN
inlawrev-2355	739	9	from	from	ADP
inlawrev-2355	739	10	pennsylvania	pennsylvania	PROPN
inlawrev-2355	739	11	.	.	PUNCT
inlawrev-2355	740	1	a	a	DET
inlawrev-2355	740	2	twelve	twelve	NUM
inlawrev-2355	740	3	percent	percent	NOUN
inlawrev-2355	740	4	commission	commission	NOUN
inlawrev-2355	740	5	was	be	AUX
inlawrev-2355	740	6	paid	pay	VERB
inlawrev-2355	740	7	on	on	ADP
inlawrev-2355	740	8	each	each	DET
inlawrev-2355	740	9	order	order	NOUN
inlawrev-2355	740	10	,	,	PUNCT
inlawrev-2355	740	11	of	of	ADP
inlawrev-2355	740	12	which	which	PRON
inlawrev-2355	740	13	five	five	NUM
inlawrev-2355	740	14	percent	percent	NOUN
inlawrev-2355	740	15	went	go	VERB
inlawrev-2355	740	16	to	to	ADP
inlawrev-2355	740	17	beemer	beemer	PROPN
inlawrev-2355	740	18	and	and	CCONJ
inlawrev-2355	740	19	seven	seven	NUM
inlawrev-2355	740	20	percent	percent	NOUN
inlawrev-2355	740	21	to	to	ADP
inlawrev-2355	740	22	the	the	DET
inlawrev-2355	740	23	salesmen	salesman	NOUN
inlawrev-2355	740	24	who	who	PRON
inlawrev-2355	740	25	placed	place	VERB
inlawrev-2355	740	26	the	the	DET
inlawrev-2355	740	27	order	order	NOUN
inlawrev-2355	740	28	.	.	PUNCT
inlawrev-2355	741	1	the	the	DET
inlawrev-2355	741	2	court	court	NOUN
inlawrev-2355	741	3	held	hold	VERB
inlawrev-2355	741	4	that	that	SCONJ
inlawrev-2355	741	5	beemer	beemer	PROPN
inlawrev-2355	741	6	was	be	AUX
inlawrev-2355	741	7	properly	properly	ADV
inlawrev-2355	741	8	taxed	tax	VERB
inlawrev-2355	741	9	on	on	ADP
inlawrev-2355	741	10	commissions	commission	NOUN
inlawrev-2355	741	11	received	receive	VERB
inlawrev-2355	741	12	on	on	ADP
inlawrev-2355	741	13	sales	sale	NOUN
inlawrev-2355	741	14	to	to	ADP
inlawrev-2355	741	15	its	its	PRON
inlawrev-2355	741	16	indiana	indiana	NOUN
inlawrev-2355	741	17	customers	customer	NOUN
inlawrev-2355	741	18	,	,	PUNCT
inlawrev-2355	741	19	but	but	CCONJ
inlawrev-2355	741	20	that	that	SCONJ
inlawrev-2355	741	21	the	the	DET
inlawrev-2355	741	22	state	state	NOUN
inlawrev-2355	741	23	was	be	AUX
inlawrev-2355	741	24	prohibited	prohibit	VERB
inlawrev-2355	741	25	by	by	ADP
inlawrev-2355	741	26	the	the	DET
inlawrev-2355	741	27	commerce	commerce	PROPN
inlawrev-2355	741	28	and	and	CCONJ
inlawrev-2355	741	29	due	due	ADJ
inlawrev-2355	741	30	process	process	NOUN
inlawrev-2355	741	31	clauses	clause	NOUN
inlawrev-2355	741	32	of	of	ADP
inlawrev-2355	741	33	the	the	DET
inlawrev-2355	741	34	united	united	PROPN
inlawrev-2355	741	35	states	states	PROPN
inlawrev-2355	741	36	constitution,^^	constitution,^^	PROPN
inlawrev-2355	741	37	®	®	NOUN
inlawrev-2355	741	38	and	and	CCONJ
inlawrev-2355	741	39	the	the	DET
inlawrev-2355	741	40	interstate	interstate	PROPN
inlawrev-2355	741	41	commerce	commerce	NOUN
inlawrev-2355	741	42	exemption	exemption	NOUN
inlawrev-2355	741	43	of	of	ADP
inlawrev-2355	741	44	the	the	DET
inlawrev-2355	741	45	gross	gross	ADJ
inlawrev-2355	741	46	income	income	NOUN
inlawrev-2355	741	47	tax	tax	PROPN
inlawrev-2355	741	48	act,^	act,^	PROPN
inlawrev-2355	741	49	®	®	PROPN
inlawrev-2355	741	50	^	^	PUNCT
inlawrev-2355	741	51	from	from	ADP
inlawrev-2355	741	52	taxing	tax	VERB
inlawrev-2355	741	53	commissions	commission	NOUN
inlawrev-2355	741	54	which	which	PRON
inlawrev-2355	741	55	were	be	AUX
inlawrev-2355	741	56	generated	generate	VERB
inlawrev-2355	741	57	by	by	ADP
inlawrev-2355	741	58	sales	sale	NOUN
inlawrev-2355	741	59	to	to	ADP
inlawrev-2355	741	60	illinois	illinois	PROPN
inlawrev-2355	741	61	and	and	CCONJ
inlawrev-2355	741	62	michigan	michigan	PROPN
inlawrev-2355	741	63	customers	customer	NOUN
inlawrev-2355	741	64	.	.	PUNCT
inlawrev-2355	742	1	'	'	PUNCT
inlawrev-2355	742	2	^'^	^'^	NUM
inlawrev-2355	743	1	this	this	DET
inlawrev-2355	743	2	decision	decision	NOUN
inlawrev-2355	743	3	is	be	AUX
inlawrev-2355	743	4	erroneous	erroneous	ADJ
inlawrev-2355	743	5	on	on	ADP
inlawrev-2355	743	6	several	several	ADJ
inlawrev-2355	743	7	grounds	ground	NOUN
inlawrev-2355	743	8	.	.	PUNCT
inlawrev-2355	744	1	first	first	ADV
inlawrev-2355	744	2	,	,	PUNCT
inlawrev-2355	744	3	the	the	DET
inlawrev-2355	744	4	entire	entire	ADJ
inlawrev-2355	744	5	twelve	twelve	NUM
inlawrev-2355	744	6	percent	percent	NOUN
inlawrev-2355	744	7	commission	commission	NOUN
inlawrev-2355	744	8	on	on	ADP
inlawrev-2355	744	9	each	each	DET
inlawrev-2355	744	10	sale	sale	NOUN
inlawrev-2355	744	11	should	should	AUX
inlawrev-2355	744	12	be	be	AUX
inlawrev-2355	744	13	subject	subject	ADJ
inlawrev-2355	744	14	to	to	ADP
inlawrev-2355	744	15	tax	tax	NOUN
inlawrev-2355	744	16	under	under	ADP
inlawrev-2355	744	17	the	the	DET
inlawrev-2355	744	18	"	"	PUNCT
inlawrev-2355	744	19	source	source	NOUN
inlawrev-2355	744	20	of	of	ADP
inlawrev-2355	744	21	income	income	NOUN
inlawrev-2355	744	22	test	test	NOUN
inlawrev-2355	744	23	"	"	PUNCT
inlawrev-2355	744	24	enunciated	enunciate	VERB
inlawrev-2355	744	25	in	in	ADP
inlawrev-2355	744	26	indiana	indiana	PROPN
inlawrev-2355	744	27	department	department	PROPN
inlawrev-2355	744	28	of	of	ADP
inlawrev-2355	744	29	state	state	PROPN
inlawrev-2355	744	30	revenue	revenue	NOUN
inlawrev-2355	744	31	v.	v.	ADP
inlawrev-2355	744	32	frank	frank	PROPN
inlawrev-2355	744	33	purcell	purcell	PROPN
inlawrev-2355	744	34	walnut	walnut	PROPN
inlawrev-2355	744	35	lumber	lumber	PROPN
inlawrev-2355	744	36	co.^^^	co.^^^	PROPN
inlawrev-2355	744	37	second	second	PROPN
inlawrev-2355	744	38	,	,	PUNCT
inlawrev-2355	744	39	the	the	DET
inlawrev-2355	744	40	payment	payment	NOUN
inlawrev-2355	744	41	of	of	ADP
inlawrev-2355	744	42	commissions	commission	NOUN
inlawrev-2355	744	43	to	to	ADP
inlawrev-2355	744	44	independent	independent	ADJ
inlawrev-2355	744	45	salesmen	salesman	NOUN
inlawrev-2355	744	46	constitutes	constitute	VERB
inlawrev-2355	744	47	a	a	DET
inlawrev-2355	744	48	cost	cost	NOUN
inlawrev-2355	744	49	of	of	ADP
inlawrev-2355	744	50	doing	do	VERB
inlawrev-2355	744	51	business	business	NOUN
inlawrev-2355	744	52	,	,	PUNCT
inlawrev-2355	744	53	for	for	ADP
inlawrev-2355	744	54	which	which	PRON
inlawrev-2355	744	55	no	no	DET
inlawrev-2355	744	56	deduction	deduction	NOUN
inlawrev-2355	744	57	is	be	AUX
inlawrev-2355	744	58	permitted	permit	VERB
inlawrev-2355	744	59	under	under	ADP
inlawrev-2355	744	60	indiana	indiana	PROPN
inlawrev-2355	744	61	code	code	PROPN
inlawrev-2355	744	62	section	section	NOUN
inlawrev-2355	744	63	6	6	NUM
inlawrev-2355	744	64	-	-	SYM
inlawrev-2355	744	65	2	2	NUM
inlawrev-2355	744	66	-	-	PUNCT
inlawrev-2355	744	67	l	l	NOUN
inlawrev-2355	744	68	-	-	PUNCT
inlawrev-2355	744	69	l(m).'^^	l(m).'^^	VERB
inlawrev-2355	744	70	third	third	NOUN
inlawrev-2355	744	71	,	,	PUNCT
inlawrev-2355	744	72	beemer	beemer	PROPN
inlawrev-2355	744	73	did	do	AUX
inlawrev-2355	744	74	not	not	PART
inlawrev-2355	744	75	establish	establish	VERB
inlawrev-2355	744	76	that	that	DET
inlawrev-2355	744	77	imposition	imposition	NOUN
inlawrev-2355	744	78	of	of	ADP
inlawrev-2355	744	79	tax	tax	NOUN
inlawrev-2355	744	80	on	on	ADP
inlawrev-2355	744	81	commissions	commission	NOUN
inlawrev-2355	744	82	relating	relate	VERB
inlawrev-2355	744	83	to	to	ADP
inlawrev-2355	744	84	illinois	illinois	PROPN
inlawrev-2355	744	85	and	and	CCONJ
inlawrev-2355	744	86	michigan	michigan	PROPN
inlawrev-2355	744	87	sales	sale	NOUN
inlawrev-2355	744	88	either	either	CCONJ
inlawrev-2355	744	89	burdened	burden	VERB
inlawrev-2355	744	90	commerce	commerce	NOUN
inlawrev-2355	744	91	or	or	CCONJ
inlawrev-2355	744	92	created	create	VERB
inlawrev-2355	744	93	a	a	DET
inlawrev-2355	744	94	threat	threat	NOUN
inlawrev-2355	744	95	of	of	ADP
inlawrev-2355	744	96	multiple	multiple	ADJ
inlawrev-2355	744	97	taxation	taxation	NOUN
inlawrev-2355	744	98	.	.	PUNCT
inlawrev-2355	745	1	park	park	NOUN
inlawrev-2355	745	2	100	100	NUM
inlawrev-2355	745	3	development	development	PROPN
inlawrev-2355	745	4	co.	co.	PROPN
inlawrev-2355	745	5	v.	v.	PROPN
inlawrev-2355	745	6	indiana	indiana	PROPN
inlawrev-2355	745	7	department	department	PROPN
inlawrev-2355	745	8	of	of	ADP
inlawrev-2355	745	9	state	state	PROPN
inlawrev-2355	745	10	revenue^^^	revenue^^^	PROPN
inlawrev-2355	745	11	concerned	concern	VERB
inlawrev-2355	745	12	the	the	DET
inlawrev-2355	745	13	gross	gross	ADJ
inlawrev-2355	745	14	income	income	NOUN
inlawrev-2355	745	15	tax	tax	NOUN
inlawrev-2355	745	16	treatment	treatment	NOUN
inlawrev-2355	745	17	of	of	ADP
inlawrev-2355	745	18	partnerships	partnership	NOUN
inlawrev-2355	745	19	.	.	PUNCT
inlawrev-2355	746	1	park	park	NOUN
inlawrev-2355	746	2	100	100	NUM
inlawrev-2355	746	3	development	development	NOUN
inlawrev-2355	746	4	company	company	NOUN
inlawrev-2355	746	5	is	be	AUX
inlawrev-2355	746	6	a	a	DET
inlawrev-2355	746	7	partnership	partnership	NOUN
inlawrev-2355	746	8	composed	compose	VERB
inlawrev-2355	746	9	of	of	ADP
inlawrev-2355	746	10	one	one	NUM
inlawrev-2355	746	11	individual	individual	NOUN
inlawrev-2355	746	12	and	and	CCONJ
inlawrev-2355	746	13	two	two	NUM
inlawrev-2355	746	14	partnerships	partnership	NOUN
inlawrev-2355	746	15	.	.	PUNCT
inlawrev-2355	747	1	one	one	NUM
inlawrev-2355	747	2	of	of	ADP
inlawrev-2355	747	3	the	the	DET
inlawrev-2355	747	4	partnerships	partnership	NOUN
inlawrev-2355	747	5	is	be	AUX
inlawrev-2355	747	6	composed	compose	VERB
inlawrev-2355	747	7	of	of	ADP
inlawrev-2355	747	8	two	two	NUM
inlawrev-2355	747	9	partners	partner	NOUN
inlawrev-2355	747	10	which	which	PRON
inlawrev-2355	747	11	are	be	AUX
inlawrev-2355	747	12	both	both	DET
inlawrev-2355	747	13	corporations	corporation	NOUN
inlawrev-2355	747	14	.	.	PUNCT
inlawrev-2355	748	1	under	under	ADP
inlawrev-2355	748	2	indiana	indiana	PROPN
inlawrev-2355	748	3	code	code	PROPN
inlawrev-2355	748	4	section	section	NOUN
inlawrev-2355	748	5	g	g	PROPN
inlawrev-2355	748	6	-	-	PUNCT
inlawrev-2355	748	7	s	s	NOUN
inlawrev-2355	748	8	-	-	PUNCT
inlawrev-2355	748	9	t	t	NOUN
inlawrev-2355	748	10	-	-	PUNCT
inlawrev-2355	748	11	kb),'^	kb),'^	NOUN
inlawrev-2355	748	12	"	"	PUNCT
inlawrev-2355	748	13	park	park	NOUN
inlawrev-2355	748	14	100	100	NUM
inlawrev-2355	748	15	was	be	AUX
inlawrev-2355	748	16	taxed	tax	VERB
inlawrev-2355	748	17	as	as	ADP
inlawrev-2355	748	18	a	a	DET
inlawrev-2355	748	19	regular	regular	ADJ
inlawrev-2355	748	20	corporation	corporation	NOUN
inlawrev-2355	748	21	under	under	ADP
inlawrev-2355	748	22	the	the	DET
inlawrev-2355	748	23	gross	gross	ADJ
inlawrev-2355	748	24	income	income	NOUN
inlawrev-2355	748	25	tax	tax	NOUN
inlawrev-2355	748	26	act	act	NOUN
inlawrev-2355	748	27	on	on	ADP
inlawrev-2355	748	28	the	the	DET
inlawrev-2355	748	29	basis	basis	NOUN
inlawrev-2355	748	30	that	that	SCONJ
inlawrev-2355	748	31	one	one	NUM
inlawrev-2355	748	32	of	of	ADP
inlawrev-2355	748	33	its	its	PRON
inlawrev-2355	748	34	partners	partner	NOUN
inlawrev-2355	748	35	was	be	AUX
inlawrev-2355	748	36	a	a	DET
inlawrev-2355	748	37	corporation	corporation	NOUN
inlawrev-2355	748	38	.	.	PUNCT
inlawrev-2355	749	1	the	the	DET
inlawrev-2355	749	2	court	court	PROPN
inlawrev-2355	749	3	of	of	ADP
inlawrev-2355	749	4	appeals	appeal	NOUN
inlawrev-2355	749	5	held	hold	VERB
inlawrev-2355	749	6	that	that	SCONJ
inlawrev-2355	749	7	park	park	NOUN
inlawrev-2355	749	8	100	100	NUM
inlawrev-2355	749	9	was	be	AUX
inlawrev-2355	749	10	not	not	PART
inlawrev-2355	749	11	taxable	taxable	ADJ
inlawrev-2355	749	12	under	under	ADP
inlawrev-2355	749	13	section	section	NOUN
inlawrev-2355	749	14	6	6	NUM
inlawrev-2355	749	15	-	-	SYM
inlawrev-2355	749	16	3	3	NUM
inlawrev-2355	749	17	-	-	PUNCT
inlawrev-2355	749	18	7	7	NUM
inlawrev-2355	749	19	-	-	PUNCT
inlawrev-2355	749	20	l(b	l(b	NOUN
inlawrev-2355	749	21	)	)	PUNCT
inlawrev-2355	749	22	in	in	ADP
inlawrev-2355	749	23	that	that	SCONJ
inlawrev-2355	749	24	all	all	DET
inlawrev-2355	749	25	members	member	NOUN
inlawrev-2355	749	26	were	be	AUX
inlawrev-2355	749	27	either	either	CCONJ
inlawrev-2355	749	28	individuals	individual	NOUN
inlawrev-2355	749	29	or	or	CCONJ
inlawrev-2355	749	30	partners	partner	NOUN
inlawrev-2355	749	31	.	.	PUNCT
inlawrev-2355	750	1	^^^	^^^	ADP
inlawrev-2355	750	2	the	the	DET
inlawrev-2355	750	3	fact	fact	NOUN
inlawrev-2355	750	4	that	that	SCONJ
inlawrev-2355	750	5	one	one	NUM
inlawrev-2355	750	6	of	of	ADP
inlawrev-2355	750	7	these	these	DET
inlawrev-2355	750	8	partners	partner	NOUN
inlawrev-2355	750	9	was	be	AUX
inlawrev-2355	750	10	composed	compose	VERB
inlawrev-2355	750	11	of	of	ADP
inlawrev-2355	750	12	two	two	NUM
inlawrev-2355	750	13	corporations	corporation	NOUN
inlawrev-2355	750	14	did	do	AUX
inlawrev-2355	750	15	not	not	PART
inlawrev-2355	750	16	change	change	VERB
inlawrev-2355	750	17	the	the	DET
inlawrev-2355	750	18	fact	fact	NOUN
inlawrev-2355	750	19	that	that	SCONJ
inlawrev-2355	750	20	it	it	PRON
inlawrev-2355	750	21	'	'	PUNCT
inlawrev-2355	750	22	»	»	ADV
inlawrev-2355	750	23	^386	^386	VERB
inlawrev-2355	750	24	n.e.2d	n.e.2d	NOUN
inlawrev-2355	750	25	187	187	NUM
inlawrev-2355	750	26	(	(	PUNCT
inlawrev-2355	750	27	ind	ind	NOUN
inlawrev-2355	750	28	.	.	PUNCT
inlawrev-2355	751	1	ct	ct	PROPN
inlawrev-2355	751	2	.	.	PUNCT
inlawrev-2355	752	1	app	app	PROPN
inlawrev-2355	752	2	.	.	PROPN
inlawrev-2355	752	3	1979	1979	NUM
inlawrev-2355	752	4	)	)	PUNCT
inlawrev-2355	752	5	.	.	PUNCT
inlawrev-2355	753	1	'	'	PUNCT
inlawrev-2355	753	2	«	«	PUNCT
inlawrev-2355	753	3	«	«	PUNCT
inlawrev-2355	753	4	u.s	u.s	PROPN
inlawrev-2355	753	5	.	.	PROPN
inlawrev-2355	753	6	const	const	PROPN
inlawrev-2355	753	7	,	,	PUNCT
inlawrev-2355	753	8	art	art	NOUN
inlawrev-2355	753	9	.	.	PUNCT
inlawrev-2355	754	1	i	i	PRON
inlawrev-2355	754	2	,	,	PUNCT
inlawrev-2355	754	3	§	§	PROPN
inlawrev-2355	754	4	8	8	NUM
inlawrev-2355	754	5	,	,	PUNCT
inlawrev-2355	754	6	cl	cl	NOUN
inlawrev-2355	754	7	.	.	NOUN
inlawrev-2355	754	8	3	3	NUM
inlawrev-2355	754	9	;	;	PUNCT
inlawrev-2355	754	10	i	i	PROPN
inlawrev-2355	754	11	d.	d.	PROPN
inlawrev-2355	754	12	amend	amend	VERB
inlawrev-2355	754	13	.	.	PUNCT
inlawrev-2355	755	1	xiv	xiv	PROPN
inlawrev-2355	755	2	.	.	PUNCT
inlawrev-2355	756	1	§	§	PROPN
inlawrev-2355	756	2	1	1	NUM
inlawrev-2355	756	3	.	.	PUNCT
inlawrev-2355	756	4	'	'	PUNCT
inlawrev-2355	756	5	«	«	PUNCT
inlawrev-2355	756	6	«	«	PUNCT
inlawrev-2355	756	7	ind	ind	X
inlawrev-2355	756	8	.	.	PUNCT
inlawrev-2355	756	9	code	code	PROPN
inlawrev-2355	756	10	§	§	PROPN
inlawrev-2355	756	11	6	6	NUM
inlawrev-2355	756	12	-	-	SYM
inlawrev-2355	756	13	2	2	NUM
inlawrev-2355	756	14	-	-	PUNCT
inlawrev-2355	756	15	l	l	NOUN
inlawrev-2355	756	16	-	-	NOUN
inlawrev-2355	756	17	l(rn	l(rn	NOUN
inlawrev-2355	756	18	)	)	PUNCT
inlawrev-2355	756	19	(	(	PUNCT
inlawrev-2355	756	20	1976	1976	NUM
inlawrev-2355	756	21	&	&	CCONJ
inlawrev-2355	756	22	1979	1979	NUM
inlawrev-2355	756	23	supp	supp	NOUN
inlawrev-2355	756	24	.	.	PUNCT
inlawrev-2355	756	25	)	)	PUNCT
inlawrev-2355	756	26	''	''	PUNCT
inlawrev-2355	757	1	"	"	PUNCT
inlawrev-2355	757	2	386	386	NUM
inlawrev-2355	757	3	n.e.2d	n.e.2d	NOUN
inlawrev-2355	757	4	at	at	ADP
inlawrev-2355	757	5	190	190	NUM
inlawrev-2355	757	6	.	.	PUNCT
inlawrev-2355	758	1	'	'	PUNCT
inlawrev-2355	758	2	^'152	^'152	NUM
inlawrev-2355	758	3	ind	ind	PROPN
inlawrev-2355	758	4	.	.	PUNCT
inlawrev-2355	759	1	app	app	PROPN
inlawrev-2355	759	2	.	.	PROPN
inlawrev-2355	759	3	122	122	NUM
inlawrev-2355	759	4	,	,	PUNCT
inlawrev-2355	759	5	282	282	NUM
inlawrev-2355	759	6	n.e.2d	n.e.2d	NOUN
inlawrev-2355	759	7	336	336	NUM
inlawrev-2355	759	8	(	(	PUNCT
inlawrev-2355	759	9	1972	1972	NUM
inlawrev-2355	759	10	)	)	PUNCT
inlawrev-2355	759	11	.	.	PUNCT
inlawrev-2355	760	1	•'^ind	•'^ind	NOUN
inlawrev-2355	760	2	.	.	PUNCT
inlawrev-2355	760	3	code	code	PROPN
inlawrev-2355	760	4	§	§	PROPN
inlawrev-2355	760	5	6	6	NUM
inlawrev-2355	760	6	-	-	SYM
inlawrev-2355	760	7	2	2	NUM
inlawrev-2355	760	8	-	-	PUNCT
inlawrev-2355	760	9	l	l	NOUN
inlawrev-2355	760	10	-	-	PUNCT
inlawrev-2355	760	11	l(m	l(m	PROPN
inlawrev-2355	760	12	)	)	PUNCT
inlawrev-2355	760	13	(	(	PUNCT
inlawrev-2355	760	14	1976	1976	NUM
inlawrev-2355	760	15	&	&	CCONJ
inlawrev-2355	760	16	supp	supp	PROPN
inlawrev-2355	760	17	.	.	PUNCT
inlawrev-2355	760	18	1979	1979	NUM
inlawrev-2355	760	19	)	)	PUNCT
inlawrev-2355	760	20	.	.	PUNCT
inlawrev-2355	761	1	'	'	PUNCT
inlawrev-2355	761	2	»	»	X
inlawrev-2355	761	3	^388	^388	PRON
inlawrev-2355	761	4	n.e.2d	n.e.2d	NOUN
inlawrev-2355	761	5	293	293	NUM
inlawrev-2355	761	6	(	(	PUNCT
inlawrev-2355	761	7	ind	ind	NOUN
inlawrev-2355	761	8	.	.	PUNCT
inlawrev-2355	762	1	ct	ct	PROPN
inlawrev-2355	762	2	.	.	PUNCT
inlawrev-2355	763	1	app	app	PROPN
inlawrev-2355	763	2	.	.	PROPN
inlawrev-2355	763	3	1979	1979	NUM
inlawrev-2355	763	4	)	)	PUNCT
inlawrev-2355	763	5	.	.	PUNCT
inlawrev-2355	764	1	^''ind	^''ind	PROPN
inlawrev-2355	764	2	.	.	PUNCT
inlawrev-2355	765	1	code	code	PROPN
inlawrev-2355	765	2	§	§	PROPN
inlawrev-2355	765	3	6	6	NUM
inlawrev-2355	765	4	-	-	SYM
inlawrev-2355	765	5	3	3	NUM
inlawrev-2355	765	6	-	-	PUNCT
inlawrev-2355	765	7	7	7	NUM
inlawrev-2355	765	8	-	-	PUNCT
inlawrev-2355	765	9	l(b	l(b	NOUN
inlawrev-2355	765	10	)	)	PUNCT
inlawrev-2355	765	11	(	(	PUNCT
inlawrev-2355	765	12	1976	1976	NUM
inlawrev-2355	765	13	&	&	CCONJ
inlawrev-2355	765	14	supp	supp	PROPN
inlawrev-2355	765	15	.	.	PUNCT
inlawrev-2355	765	16	1979	1979	NUM
inlawrev-2355	765	17	)	)	PUNCT
inlawrev-2355	765	18	.	.	PUNCT
inlawrev-2355	766	1	'	'	PUNCT
inlawrev-2355	766	2	^^388	^^388	SCONJ
inlawrev-2355	766	3	n.e.2d	n.e.2d	NOUN
inlawrev-2355	766	4	at	at	ADP
inlawrev-2355	766	5	295	295	NUM
inlawrev-2355	766	6	.	.	PUNCT
inlawrev-2355	767	1	1980	1980	NUM
inlawrev-2355	767	2	]	]	PUNCT
inlawrev-2355	767	3	survey	survey	NOUN
inlawrev-2355	767	4	-	-	PUNCT
inlawrev-2355	767	5	foreword	foreword	NOUN
inlawrev-2355	767	6	25	25	NUM
inlawrev-2355	767	7	was	be	AUX
inlawrev-2355	767	8	a	a	DET
inlawrev-2355	767	9	partnership	partnership	NOUN
inlawrev-2355	767	10	under	under	ADP
inlawrev-2355	767	11	a	a	DET
inlawrev-2355	767	12	strict	strict	ADJ
inlawrev-2355	767	13	interpretation	interpretation	NOUN
inlawrev-2355	767	14	of	of	ADP
inlawrev-2355	767	15	the	the	DET
inlawrev-2355	767	16	statute	statute	NOUN
inlawrev-2355	767	17	.	.	PUNCT
inlawrev-2355	768	1	if	if	SCONJ
inlawrev-2355	768	2	this	this	DET
inlawrev-2355	768	3	decision	decision	NOUN
inlawrev-2355	768	4	is	be	AUX
inlawrev-2355	768	5	upheld	uphold	VERB
inlawrev-2355	768	6	,	,	PUNCT
inlawrev-2355	768	7	tiered	tiere	VERB
inlawrev-2355	768	8	partnerships	partnership	NOUN
inlawrev-2355	768	9	of	of	ADP
inlawrev-2355	768	10	this	this	DET
inlawrev-2355	768	11	nature	nature	NOUN
inlawrev-2355	768	12	will	will	AUX
inlawrev-2355	768	13	receive	receive	VERB
inlawrev-2355	768	14	a	a	DET
inlawrev-2355	768	15	real	real	ADV
inlawrev-2355	768	16	competitive	competitive	ADJ
inlawrev-2355	768	17	advantage	advantage	NOUN
inlawrev-2355	768	18	over	over	ADP
inlawrev-2355	768	19	traditional	traditional	ADJ
inlawrev-2355	768	20	corporate	corporate	ADJ
inlawrev-2355	768	21	-	-	PUNCT
inlawrev-2355	768	22	partnerships	partnership	NOUN
inlawrev-2355	768	23	now	now	ADV
inlawrev-2355	768	24	subject	subject	ADJ
inlawrev-2355	768	25	to	to	ADP
inlawrev-2355	768	26	gross	gross	ADJ
inlawrev-2355	768	27	income	income	NOUN
inlawrev-2355	768	28	tax	tax	NOUN
inlawrev-2355	768	29	.	.	PUNCT
inlawrev-2355	769	1	middle	middle	ADJ
inlawrev-2355	769	2	ton	ton	PROPN
inlawrev-2355	769	3	motors	motors	PROPN
inlawrev-2355	769	4	,	,	PUNCT
inlawrev-2355	769	5	inc	inc	PROPN
inlawrev-2355	769	6	.	.	PROPN
inlawrev-2355	769	7	v.	v.	PROPN
inlawrev-2355	769	8	indiana	indiana	PROPN
inlawrev-2355	769	9	department	department	PROPN
inlawrev-2355	769	10	of	of	ADP
inlawrev-2355	769	11	state	state	PROPN
inlawrev-2355	769	12	revenue^^^	revenue^^^	PROPN
inlawrev-2355	769	13	dealt	deal	VERB
inlawrev-2355	769	14	with	with	ADP
inlawrev-2355	769	15	common	common	ADJ
inlawrev-2355	769	16	procedural	procedural	ADJ
inlawrev-2355	769	17	requirements	requirement	NOUN
inlawrev-2355	769	18	which	which	PRON
inlawrev-2355	769	19	must	must	AUX
inlawrev-2355	769	20	be	be	AUX
inlawrev-2355	769	21	complied	comply	VERB
inlawrev-2355	769	22	with	with	ADP
inlawrev-2355	769	23	by	by	ADP
inlawrev-2355	769	24	all	all	DET
inlawrev-2355	769	25	taxpayers	taxpayer	NOUN
inlawrev-2355	769	26	seeking	seek	VERB
inlawrev-2355	769	27	relief	relief	NOUN
inlawrev-2355	769	28	under	under	ADP
inlawrev-2355	769	29	various	various	ADJ
inlawrev-2355	769	30	taxing	tax	VERB
inlawrev-2355	769	31	statutes	statute	NOUN
inlawrev-2355	769	32	.	.	PUNCT
inlawrev-2355	770	1	the	the	DET
inlawrev-2355	770	2	taxpayer	taxpayer	NOUN
inlawrev-2355	770	3	in	in	ADP
inlawrev-2355	770	4	the	the	DET
inlawrev-2355	770	5	case	case	NOUN
inlawrev-2355	770	6	failed	fail	VERB
inlawrev-2355	770	7	to	to	PART
inlawrev-2355	770	8	file	file	VERB
inlawrev-2355	770	9	suit	suit	NOUN
inlawrev-2355	770	10	within	within	ADP
inlawrev-2355	770	11	three	three	NUM
inlawrev-2355	770	12	months	month	NOUN
inlawrev-2355	770	13	after	after	SCONJ
inlawrev-2355	770	14	its	its	PRON
inlawrev-2355	770	15	claim	claim	NOUN
inlawrev-2355	770	16	for	for	ADP
inlawrev-2355	770	17	refund	refund	NOUN
inlawrev-2355	770	18	was	be	AUX
inlawrev-2355	770	19	denied	deny	VERB
inlawrev-2355	770	20	,	,	PUNCT
inlawrev-2355	770	21	and	and	CCONJ
inlawrev-2355	770	22	the	the	DET
inlawrev-2355	770	23	trial	trial	NOUN
inlawrev-2355	770	24	court	court	NOUN
inlawrev-2355	770	25	dismissed	dismiss	VERB
inlawrev-2355	770	26	the	the	DET
inlawrev-2355	770	27	action	action	NOUN
inlawrev-2355	770	28	for	for	ADP
inlawrev-2355	770	29	lack	lack	NOUN
inlawrev-2355	770	30	of	of	ADP
inlawrev-2355	770	31	jurisdiction	jurisdiction	NOUN
inlawrev-2355	770	32	.	.	PUNCT
inlawrev-2355	771	1	the	the	DET
inlawrev-2355	771	2	taxpayer	taxpayer	NOUN
inlawrev-2355	771	3	argued	argue	VERB
inlawrev-2355	771	4	that	that	SCONJ
inlawrev-2355	771	5	the	the	DET
inlawrev-2355	771	6	state	state	NOUN
inlawrev-2355	771	7	should	should	AUX
inlawrev-2355	771	8	be	be	AUX
inlawrev-2355	771	9	estopped	estop	VERB
inlawrev-2355	771	10	to	to	PART
inlawrev-2355	771	11	rely	rely	VERB
inlawrev-2355	771	12	on	on	ADP
inlawrev-2355	771	13	the	the	DET
inlawrev-2355	771	14	procedural	procedural	ADJ
inlawrev-2355	771	15	statute	statute	NOUN
inlawrev-2355	771	16	,	,	PUNCT
inlawrev-2355	771	17	indiana	indiana	PROPN
inlawrev-2355	771	18	code	code	PROPN
inlawrev-2355	771	19	section	section	NOUN
inlawrev-2355	771	20	6	6	NUM
inlawrev-2355	771	21	-	-	SYM
inlawrev-2355	771	22	2	2	NUM
inlawrev-2355	771	23	-	-	PUNCT
inlawrev-2355	771	24	1	1	NUM
inlawrev-2355	771	25	-	-	SYM
inlawrev-2355	771	26	19,^^^	19,^^^	NUM
inlawrev-2355	771	27	because	because	SCONJ
inlawrev-2355	771	28	it	it	PRON
inlawrev-2355	771	29	relied	rely	VERB
inlawrev-2355	771	30	on	on	ADP
inlawrev-2355	771	31	erroneous	erroneous	ADJ
inlawrev-2355	771	32	representations	representation	NOUN
inlawrev-2355	771	33	from	from	ADP
inlawrev-2355	771	34	a	a	DET
inlawrev-2355	771	35	department	department	NOUN
inlawrev-2355	771	36	official	official	NOUN
inlawrev-2355	771	37	who	who	PRON
inlawrev-2355	771	38	allegedly	allegedly	ADV
inlawrev-2355	771	39	informed	inform	VERB
inlawrev-2355	771	40	the	the	DET
inlawrev-2355	771	41	taxpayer	taxpayer	NOUN
inlawrev-2355	771	42	that	that	SCONJ
inlawrev-2355	771	43	it	it	PRON
inlawrev-2355	771	44	had	have	VERB
inlawrev-2355	771	45	two	two	NUM
inlawrev-2355	771	46	years	year	NOUN
inlawrev-2355	771	47	from	from	ADP
inlawrev-2355	771	48	payment	payment	NOUN
inlawrev-2355	771	49	of	of	ADP
inlawrev-2355	771	50	the	the	DET
inlawrev-2355	771	51	final	final	ADJ
inlawrev-2355	771	52	installment	installment	NOUN
inlawrev-2355	771	53	of	of	ADP
inlawrev-2355	771	54	tax	tax	NOUN
inlawrev-2355	771	55	to	to	PART
inlawrev-2355	771	56	file	file	VERB
inlawrev-2355	771	57	suit	suit	NOUN
inlawrev-2355	771	58	.	.	PUNCT
inlawrev-2355	772	1	in	in	ADP
inlawrev-2355	772	2	upholding	uphold	VERB
inlawrev-2355	772	3	the	the	DET
inlawrev-2355	772	4	trial	trial	NOUN
inlawrev-2355	772	5	court	court	NOUN
inlawrev-2355	772	6	's	's	PART
inlawrev-2355	772	7	dismissal	dismissal	NOUN
inlawrev-2355	772	8	,	,	PUNCT
inlawrev-2355	772	9	the	the	DET
inlawrev-2355	772	10	supreme	supreme	PROPN
inlawrev-2355	772	11	court	court	PROPN
inlawrev-2355	772	12	held	hold	VERB
inlawrev-2355	772	13	that	that	DET
inlawrev-2355	772	14	section	section	NOUN
inlawrev-2355	772	15	6	6	NUM
inlawrev-2355	772	16	-	-	SYM
inlawrev-2355	772	17	2	2	NUM
inlawrev-2355	772	18	-	-	PUNCT
inlawrev-2355	772	19	1	1	NUM
inlawrev-2355	772	20	-	-	SYM
inlawrev-2355	772	21	19	19	NUM
inlawrev-2355	772	22	provided	provide	VERB
inlawrev-2355	772	23	the	the	DET
inlawrev-2355	772	24	exclusive	exclusive	ADJ
inlawrev-2355	772	25	remedy	remedy	NOUN
inlawrev-2355	772	26	for	for	ADP
inlawrev-2355	772	27	the	the	DET
inlawrev-2355	772	28	taxpayer	taxpayer	NOUN
inlawrev-2355	772	29	.	.	PUNCT
inlawrev-2355	773	1	^^^	^^^	ADJ
inlawrev-2355	773	2	failure	failure	NOUN
inlawrev-2355	773	3	to	to	PART
inlawrev-2355	773	4	comply	comply	VERB
inlawrev-2355	773	5	with	with	ADP
inlawrev-2355	773	6	this	this	DET
inlawrev-2355	773	7	procedural	procedural	ADJ
inlawrev-2355	773	8	statute	statute	NOUN
inlawrev-2355	773	9	,	,	PUNCT
inlawrev-2355	773	10	therefore	therefore	ADV
inlawrev-2355	773	11	,	,	PUNCT
inlawrev-2355	773	12	precluded	preclude	VERB
inlawrev-2355	773	13	the	the	DET
inlawrev-2355	773	14	taxpayer	taxpayer	NOUN
inlawrev-2355	773	15	from	from	ADP
inlawrev-2355	773	16	instituting	institute	VERB
inlawrev-2355	773	17	its	its	PRON
inlawrev-2355	773	18	suit	suit	NOUN
inlawrev-2355	773	19	.	.	PUNCT
inlawrev-2355	774	1	citing	cite	VERB
inlawrev-2355	774	2	the	the	DET
inlawrev-2355	774	3	maxim	maxim	NOUN
inlawrev-2355	774	4	that	that	SCONJ
inlawrev-2355	774	5	all	all	DET
inlawrev-2355	774	6	persons	person	NOUN
inlawrev-2355	774	7	are	be	AUX
inlawrev-2355	774	8	presumed	presume	VERB
inlawrev-2355	774	9	to	to	PART
inlawrev-2355	774	10	know	know	VERB
inlawrev-2355	774	11	the	the	DET
inlawrev-2355	774	12	law,^^^	law,^^^	PROPN
inlawrev-2355	774	13	the	the	DET
inlawrev-2355	774	14	court	court	NOUN
inlawrev-2355	774	15	found	find	VERB
inlawrev-2355	774	16	the	the	DET
inlawrev-2355	774	17	taxpayer	taxpayer	NOUN
inlawrev-2355	774	18	's	's	PART
inlawrev-2355	774	19	reliance	reliance	NOUN
inlawrev-2355	774	20	upon	upon	SCONJ
inlawrev-2355	774	21	the	the	DET
inlawrev-2355	774	22	erroneous	erroneous	ADJ
inlawrev-2355	774	23	representations	representation	NOUN
inlawrev-2355	774	24	of	of	ADP
inlawrev-2355	774	25	the	the	DET
inlawrev-2355	774	26	department	department	NOUN
inlawrev-2355	774	27	's	's	PART
inlawrev-2355	774	28	deputy	deputy	NOUN
inlawrev-2355	774	29	commissioner	commissioner	NOUN
inlawrev-2355	774	30	to	to	PART
inlawrev-2355	774	31	be	be	AUX
inlawrev-2355	774	32	unjustified.^	unjustified.^	ADJ
inlawrev-2355	774	33	"	"	PUNCT
inlawrev-2355	774	34	"	"	PUNCT
inlawrev-2355	774	35	under	under	ADP
inlawrev-2355	774	36	indiana	indiana	PROPN
inlawrev-2355	774	37	law	law	PROPN
inlawrev-2355	774	38	,	,	PUNCT
inlawrev-2355	774	39	a	a	DET
inlawrev-2355	774	40	special	special	ADJ
inlawrev-2355	774	41	tax	tax	NOUN
inlawrev-2355	774	42	break	break	NOUN
inlawrev-2355	774	43	is	be	AUX
inlawrev-2355	774	44	afforded	afford	VERB
inlawrev-2355	774	45	"	"	PUNCT
inlawrev-2355	774	46	industrial	industrial	ADJ
inlawrev-2355	774	47	processing	processing	NOUN
inlawrev-2355	774	48	or	or	CCONJ
inlawrev-2355	774	49	servicing	servicing	NOUN
inlawrev-2355	774	50	.	.	PUNCT
inlawrev-2355	775	1	"^^^	"^^^	PUNCT
inlawrev-2355	776	1	rather	rather	ADV
inlawrev-2355	776	2	than	than	ADP
inlawrev-2355	776	3	paying	pay	VERB
inlawrev-2355	776	4	the	the	DET
inlawrev-2355	776	5	higher	high	ADJ
inlawrev-2355	776	6	rate	rate	NOUN
inlawrev-2355	776	7	normally	normally	ADV
inlawrev-2355	776	8	assessed	assess	VERB
inlawrev-2355	776	9	on	on	ADP
inlawrev-2355	776	10	service	service	NOUN
inlawrev-2355	776	11	receipts	receipt	NOUN
inlawrev-2355	776	12	,	,	PUNCT
inlawrev-2355	776	13	qualifying	qualify	VERB
inlawrev-2355	776	14	taxpayers	taxpayer	NOUN
inlawrev-2355	776	15	pay	pay	VERB
inlawrev-2355	776	16	the	the	DET
inlawrev-2355	776	17	lower	low	ADJ
inlawrev-2355	776	18	rate	rate	NOUN
inlawrev-2355	776	19	imposed	impose	VERB
inlawrev-2355	776	20	on	on	ADP
inlawrev-2355	776	21	sales	sale	NOUN
inlawrev-2355	776	22	receipts.^	receipts.^	NOUN
inlawrev-2355	776	23	°	°	NOUN
inlawrev-2355	776	24	^	^	PUNCT
inlawrev-2355	776	25	in	in	ADP
inlawrev-2355	776	26	indiana	indiana	PROPN
inlawrev-2355	776	27	department	department	PROPN
inlawrev-2355	776	28	of	of	ADP
inlawrev-2355	776	29	state	state	PROPN
inlawrev-2355	776	30	revenue	revenue	PROPN
inlawrev-2355	776	31	v.	v.	ADP
inlawrev-2355	776	32	apex	apex	PROPN
inlawrev-2355	776	33	steel	steel	PROPN
inlawrev-2355	776	34	&	&	CCONJ
inlawrev-2355	776	35	supply	supply	PROPN
inlawrev-2355	776	36	co.	co.	PROPN
inlawrev-2355	776	37	,'^^^	,'^^^	PUNCT
inlawrev-2355	776	38	the	the	DET
inlawrev-2355	776	39	court	court	NOUN
inlawrev-2355	776	40	held	hold	VERB
inlawrev-2355	776	41	that	that	SCONJ
inlawrev-2355	776	42	the	the	DET
inlawrev-2355	776	43	taxpayer	taxpayer	NOUN
inlawrev-2355	776	44	was	be	AUX
inlawrev-2355	776	45	entitled	entitle	VERB
inlawrev-2355	776	46	to	to	ADP
inlawrev-2355	776	47	treatment	treatment	NOUN
inlawrev-2355	776	48	as	as	ADP
inlawrev-2355	776	49	an	an	DET
inlawrev-2355	776	50	industrial	industrial	ADJ
inlawrev-2355	776	51	processor	processor	NOUN
inlawrev-2355	776	52	or	or	CCONJ
inlawrev-2355	776	53	servicer.^^	servicer.^^	PUNCT
inlawrev-2355	776	54	"	"	PUNCT
inlawrev-2355	776	55	the	the	DET
inlawrev-2355	776	56	taxpayer	taxpayer	NOUN
inlawrev-2355	776	57	's	's	PART
inlawrev-2355	776	58	business	business	NOUN
inlawrev-2355	776	59	consisted	consist	VERB
inlawrev-2355	776	60	of	of	ADP
inlawrev-2355	776	61	compressing	compress	VERB
inlawrev-2355	776	62	and	and	CCONJ
inlawrev-2355	776	63	baling	bale	VERB
inlawrev-2355	776	64	loose	loose	ADJ
inlawrev-2355	776	65	scrap	scrap	NOUN
inlawrev-2355	776	66	steel	steel	NOUN
inlawrev-2355	776	67	for	for	ADP
inlawrev-2355	776	68	a	a	DET
inlawrev-2355	776	69	steel	steel	NOUN
inlawrev-2355	776	70	manufacturer	manufacturer	NOUN
inlawrev-2355	776	71	.	.	PUNCT
inlawrev-2355	777	1	the	the	DET
inlawrev-2355	777	2	baled	bale	VERB
inlawrev-2355	777	3	steel	steel	NOUN
inlawrev-2355	777	4	then	then	ADV
inlawrev-2355	777	5	became	become	VERB
inlawrev-2355	777	6	an	an	DET
inlawrev-2355	777	7	integral	integral	ADJ
inlawrev-2355	777	8	part	part	NOUN
inlawrev-2355	777	9	of	of	ADP
inlawrev-2355	777	10	property	property	NOUN
inlawrev-2355	777	11	which	which	PRON
inlawrev-2355	777	12	the	the	DET
inlawrev-2355	777	13	steel	steel	NOUN
inlawrev-2355	777	14	company	company	NOUN
inlawrev-2355	777	15	manufactured	manufacture	VERB
inlawrev-2355	777	16	for	for	ADP
inlawrev-2355	777	17	sale	sale	NOUN
inlawrev-2355	777	18	.	.	PUNCT
inlawrev-2355	778	1	the	the	DET
inlawrev-2355	778	2	court	court	NOUN
inlawrev-2355	778	3	rejected	reject	VERB
inlawrev-2355	778	4	the	the	DET
inlawrev-2355	778	5	state	state	NOUN
inlawrev-2355	778	6	's	's	PART
inlawrev-2355	778	7	contention	contention	NOUN
inlawrev-2355	778	8	that	that	SCONJ
inlawrev-2355	778	9	"	"	PUNCT
inlawrev-2355	778	10	processing	processing	NOUN
inlawrev-2355	778	11	"	"	PUNCT
inlawrev-2355	778	12	or	or	CCONJ
inlawrev-2355	778	13	"	"	PUNCT
inlawrev-2355	778	14	servicing	servicing	NOUN
inlawrev-2355	778	15	"	"	PUNCT
inlawrev-2355	778	16	required	require	VERB
inlawrev-2355	778	17	the	the	DET
inlawrev-2355	778	18	addition	addition	NOUN
inlawrev-2355	778	19	of	of	ADP
inlawrev-2355	778	20	other	other	ADJ
inlawrev-2355	778	21	tangible	tangible	ADJ
inlawrev-2355	778	22	personal	personal	ADJ
inlawrev-2355	778	23	property	property	NOUN
inlawrev-2355	778	24	to	to	ADP
inlawrev-2355	778	25	the	the	DET
inlawrev-2355	778	26	material	material	NOUN
inlawrev-2355	778	27	being	be	AUX
inlawrev-2355	778	28	processed	process	VERB
inlawrev-2355	778	29	or	or	CCONJ
inlawrev-2355	778	30	serviced.^	serviced.^	NOUN
inlawrev-2355	778	31	°	°	PROPN
inlawrev-2355	778	32	^	^	PUNCT
inlawrev-2355	778	33	the	the	DET
inlawrev-2355	778	34	court	court	NOUN
inlawrev-2355	778	35	also	also	ADV
inlawrev-2355	778	36	stated	state	VERB
inlawrev-2355	778	37	that	that	SCONJ
inlawrev-2355	778	38	in	in	ADP
inlawrev-2355	778	39	construing	construe	VERB
inlawrev-2355	778	40	a	a	DET
inlawrev-2355	778	41	statute	statute	NOUN
inlawrev-2355	778	42	phrases	phrase	NOUN
inlawrev-2355	778	43	are	be	AUX
inlawrev-2355	778	44	to	to	PART
inlawrev-2355	778	45	be	be	AUX
inlawrev-2355	778	46	•'«380	•'«380	X
inlawrev-2355	778	47	n.e.2d	n.e.2d	X
inlawrev-2355	778	48	79	79	NUM
inlawrev-2355	778	49	(	(	PUNCT
inlawrev-2355	778	50	ind	ind	NOUN
inlawrev-2355	778	51	.	.	PUNCT
inlawrev-2355	778	52	1978	1978	NUM
inlawrev-2355	778	53	)	)	PUNCT
inlawrev-2355	778	54	.	.	PUNCT
inlawrev-2355	779	1	'	'	PUNCT
inlawrev-2355	779	2	^ind	^ind	NUM
inlawrev-2355	779	3	.	.	PUNCT
inlawrev-2355	779	4	code	code	NOUN
inlawrev-2355	779	5	§	§	PROPN
inlawrev-2355	779	6	6	6	NUM
inlawrev-2355	779	7	-	-	SYM
inlawrev-2355	779	8	2	2	NUM
inlawrev-2355	779	9	-	-	PUNCT
inlawrev-2355	779	10	1	1	NUM
inlawrev-2355	779	11	-	-	SYM
inlawrev-2355	779	12	19	19	NUM
inlawrev-2355	779	13	(	(	PUNCT
inlawrev-2355	779	14	1976	1976	NUM
inlawrev-2355	779	15	)	)	PUNCT
inlawrev-2355	779	16	.	.	PUNCT
inlawrev-2355	779	17	''	''	PUNCT
inlawrev-2355	780	1	«	«	PUNCT
inlawrev-2355	780	2	380	380	NUM
inlawrev-2355	780	3	n.e.2d	n.e.2d	NOUN
inlawrev-2355	780	4	at	at	ADP
inlawrev-2355	780	5	81	81	NUM
inlawrev-2355	780	6	.	.	PUNCT
inlawrev-2355	781	1	'	'	PUNCT
inlawrev-2355	781	2	^7cl	^7cl	PRON
inlawrev-2355	781	3	(	(	PUNCT
inlawrev-2355	781	4	citing	cite	VERB
inlawrev-2355	781	5	city	city	NOUN
inlawrev-2355	781	6	of	of	ADP
inlawrev-2355	781	7	evansville	evansville	PROPN
inlawrev-2355	781	8	v.	v.	ADP
inlawrev-2355	781	9	follies	folly	NOUN
inlawrev-2355	781	10	,	,	PUNCT
inlawrev-2355	781	11	161	161	NUM
inlawrev-2355	781	12	ind	ind	NOUN
inlawrev-2355	781	13	.	.	PUNCT
inlawrev-2355	782	1	app	app	PROPN
inlawrev-2355	782	2	.	.	PROPN
inlawrev-2355	782	3	396	396	NUM
inlawrev-2355	782	4	,	,	PUNCT
inlawrev-2355	782	5	315	315	NUM
inlawrev-2355	782	6	n.e.2d	n.e.2d	NOUN
inlawrev-2355	782	7	724	724	NUM
inlawrev-2355	782	8	(	(	PUNCT
inlawrev-2355	782	9	1974	1974	NUM
inlawrev-2355	782	10	)	)	PUNCT
inlawrev-2355	782	11	)	)	PUNCT
inlawrev-2355	782	12	.	.	PUNCT
inlawrev-2355	783	1	'	'	PUNCT
inlawrev-2355	784	1	°	°	PRON
inlawrev-2355	784	2	°	°	ADP
inlawrev-2355	784	3	380	380	NUM
inlawrev-2355	784	4	n.e.2d	n.e.2d	NOUN
inlawrev-2355	784	5	at	at	ADP
inlawrev-2355	784	6	81	81	NUM
inlawrev-2355	784	7	.	.	PUNCT
inlawrev-2355	785	1	'	'	PUNCT
inlawrev-2355	785	2	"	"	PUNCT
inlawrev-2355	785	3	'	'	PUNCT
inlawrev-2355	785	4	ind	ind	NOUN
inlawrev-2355	785	5	.	.	PUNCT
inlawrev-2355	786	1	code	code	PROPN
inlawrev-2355	786	2	§	§	PROPN
inlawrev-2355	786	3	6	6	NUM
inlawrev-2355	786	4	-	-	SYM
inlawrev-2355	786	5	2	2	NUM
inlawrev-2355	786	6	-	-	PUNCT
inlawrev-2355	786	7	l-3(a	l-3(a	NOUN
inlawrev-2355	786	8	)	)	PUNCT
inlawrev-2355	786	9	(	(	PUNCT
inlawrev-2355	786	10	1976	1976	NUM
inlawrev-2355	786	11	&	&	CCONJ
inlawrev-2355	786	12	supp	supp	PROPN
inlawrev-2355	786	13	.	.	PUNCT
inlawrev-2355	786	14	1979	1979	NUM
inlawrev-2355	786	15	)	)	PUNCT
inlawrev-2355	786	16	.	.	PUNCT
inlawrev-2355	787	1	'	'	PUNCT
inlawrev-2355	787	2	"	"	PUNCT
inlawrev-2355	787	3	^375	^375	X
inlawrev-2355	787	4	n.e.2d	n.e.2d	NOUN
inlawrev-2355	787	5	598	598	NUM
inlawrev-2355	787	6	(	(	PUNCT
inlawrev-2355	787	7	ind	ind	NOUN
inlawrev-2355	787	8	.	.	PUNCT
inlawrev-2355	788	1	ct	ct	PROPN
inlawrev-2355	788	2	.	.	PUNCT
inlawrev-2355	789	1	app	app	PROPN
inlawrev-2355	789	2	.	.	PROPN
inlawrev-2355	789	3	1979	1979	NUM
inlawrev-2355	789	4	)	)	PUNCT
inlawrev-2355	789	5	.	.	PUNCT
inlawrev-2355	790	1	''	''	PUNCT
inlawrev-2355	790	2	'	'	PUNCT
inlawrev-2355	790	3	i	i	PRON
inlawrev-2355	790	4	d.	d.	PROPN
inlawrev-2355	790	5	at	at	ADP
inlawrev-2355	790	6	601	601	NUM
inlawrev-2355	790	7	.	.	PUNCT
inlawrev-2355	790	8	''	''	PUNCT
inlawrev-2355	791	1	'	'	PUNCT
inlawrev-2355	791	2	i	i	PRON
inlawrev-2355	791	3	d.	d.	PROPN
inlawrev-2355	791	4	26	26	NUM
inlawrev-2355	791	5	indiana	indiana	PROPN
inlawrev-2355	791	6	la	la	PROPN
inlawrev-2355	791	7	wreview	wreview	PROPN
inlawrev-2355	792	1	[	[	X
inlawrev-2355	792	2	vol	vol	NOUN
inlawrev-2355	792	3	.	.	PUNCT
inlawrev-2355	793	1	13:1	13:1	NUM
inlawrev-2355	793	2	viewed	view	VERB
inlawrev-2355	793	3	in	in	ADP
inlawrev-2355	793	4	their	their	PRON
inlawrev-2355	793	5	plain	plain	ADJ
inlawrev-2355	793	6	and	and	CCONJ
inlawrev-2355	793	7	ordinary	ordinary	ADJ
inlawrev-2355	793	8	sense.^	sense.^	NOUN
inlawrev-2355	793	9	°	°	PROPN
inlawrev-2355	793	10	^	^	PUNCT
inlawrev-2355	793	11	this	this	DET
inlawrev-2355	793	12	decision	decision	NOUN
inlawrev-2355	793	13	may	may	AUX
inlawrev-2355	793	14	cause	cause	VERB
inlawrev-2355	793	15	a	a	DET
inlawrev-2355	793	16	marked	mark	VERB
inlawrev-2355	793	17	decrease	decrease	NOUN
inlawrev-2355	793	18	in	in	ADP
inlawrev-2355	793	19	revenues	revenue	NOUN
inlawrev-2355	793	20	as	as	SCONJ
inlawrev-2355	793	21	more	more	ADJ
inlawrev-2355	793	22	taxpayers	taxpayer	NOUN
inlawrev-2355	793	23	try	try	VERB
inlawrev-2355	793	24	to	to	PART
inlawrev-2355	793	25	qualify	qualify	VERB
inlawrev-2355	793	26	for	for	ADP
inlawrev-2355	793	27	this	this	DET
inlawrev-2355	793	28	special	special	ADJ
inlawrev-2355	793	29	treatment	treatment	NOUN
inlawrev-2355	793	30	.	.	PUNCT
inlawrev-2355	794	1	corrective	corrective	ADJ
inlawrev-2355	794	2	legislation	legislation	NOUN
inlawrev-2355	794	3	will	will	AUX
inlawrev-2355	794	4	probably	probably	ADV
inlawrev-2355	794	5	be	be	AUX
inlawrev-2355	794	6	required	require	VERB
inlawrev-2355	794	7	to	to	PART
inlawrev-2355	794	8	offset	offset	VERB
inlawrev-2355	794	9	the	the	DET
inlawrev-2355	794	10	effects	effect	NOUN
inlawrev-2355	794	11	of	of	ADP
inlawrev-2355	794	12	this	this	DET
inlawrev-2355	794	13	decision	decision	NOUN
inlawrev-2355	794	14	or	or	CCONJ
inlawrev-2355	794	15	to	to	PART
inlawrev-2355	794	16	delete	delete	VERB
inlawrev-2355	794	17	industrial	industrial	ADJ
inlawrev-2355	794	18	servicing	servicing	NOUN
inlawrev-2355	794	19	from	from	ADP
inlawrev-2355	794	20	low	low	ADJ
inlawrev-2355	794	21	rate	rate	NOUN
inlawrev-2355	794	22	treatment	treatment	NOUN
inlawrev-2355	794	23	.	.	PUNCT
inlawrev-2355	795	1	indiana	indiana	PROPN
inlawrev-2355	795	2	department	department	PROPN
inlawrev-2355	795	3	of	of	ADP
inlawrev-2355	795	4	state	state	PROPN
inlawrev-2355	795	5	revenue	revenue	PROPN
inlawrev-2355	795	6	v.	v.	ADP
inlawrev-2355	795	7	northern	northern	PROPN
inlawrev-2355	795	8	indiana	indiana	PROPN
inlawrev-2355	795	9	steel	steel	PROPN
inlawrev-2355	795	10	supply	supply	NOUN
inlawrev-2355	795	11	co}^	co}^	NOUN
inlawrev-2355	795	12	''	''	PUNCT
inlawrev-2355	795	13	concerned	concern	VERB
inlawrev-2355	795	14	the	the	DET
inlawrev-2355	795	15	amount	amount	NOUN
inlawrev-2355	795	16	of	of	ADP
inlawrev-2355	795	17	receipts	receipt	NOUN
inlawrev-2355	795	18	subject	subject	ADJ
inlawrev-2355	795	19	to	to	ADP
inlawrev-2355	795	20	gross	gross	ADJ
inlawrev-2355	795	21	income	income	NOUN
inlawrev-2355	795	22	tax	tax	NOUN
inlawrev-2355	795	23	upon	upon	SCONJ
inlawrev-2355	795	24	the	the	DET
inlawrev-2355	795	25	sale	sale	NOUN
inlawrev-2355	795	26	of	of	ADP
inlawrev-2355	795	27	personal	personal	ADJ
inlawrev-2355	795	28	property	property	NOUN
inlawrev-2355	795	29	subject	subject	NOUN
inlawrev-2355	795	30	to	to	ADP
inlawrev-2355	795	31	security	security	NOUN
inlawrev-2355	795	32	agreements	agreement	NOUN
inlawrev-2355	795	33	.	.	PUNCT
inlawrev-2355	796	1	the	the	DET
inlawrev-2355	796	2	department	department	NOUN
inlawrev-2355	796	3	assessed	assess	VERB
inlawrev-2355	796	4	the	the	DET
inlawrev-2355	796	5	entire	entire	ADJ
inlawrev-2355	796	6	amount	amount	NOUN
inlawrev-2355	796	7	received	receive	VERB
inlawrev-2355	796	8	from	from	ADP
inlawrev-2355	796	9	the	the	DET
inlawrev-2355	796	10	sale	sale	NOUN
inlawrev-2355	796	11	,	,	PUNCT
inlawrev-2355	796	12	arguing	argue	VERB
inlawrev-2355	796	13	that	that	SCONJ
inlawrev-2355	796	14	the	the	DET
inlawrev-2355	796	15	purchaser	purchaser	NOUN
inlawrev-2355	796	16	's	's	PART
inlawrev-2355	796	17	assumption	assumption	NOUN
inlawrev-2355	796	18	and	and	CCONJ
inlawrev-2355	796	19	payment	payment	NOUN
inlawrev-2355	796	20	of	of	ADP
inlawrev-2355	796	21	the	the	DET
inlawrev-2355	796	22	taxpayer	taxpayer	NOUN
inlawrev-2355	796	23	's	's	PART
inlawrev-2355	796	24	outstanding	outstanding	ADJ
inlawrev-2355	796	25	obligations	obligation	NOUN
inlawrev-2355	796	26	on	on	ADP
inlawrev-2355	796	27	the	the	DET
inlawrev-2355	796	28	equipment	equipment	NOUN
inlawrev-2355	796	29	constituted	constitute	VERB
inlawrev-2355	796	30	constructive	constructive	ADJ
inlawrev-2355	796	31	receipt	receipt	NOUN
inlawrev-2355	796	32	of	of	ADP
inlawrev-2355	796	33	gross	gross	ADJ
inlawrev-2355	796	34	income	income	NOUN
inlawrev-2355	796	35	.	.	PUNCT
inlawrev-2355	797	1	in	in	ADP
inlawrev-2355	797	2	upholding	uphold	VERB
inlawrev-2355	797	3	the	the	DET
inlawrev-2355	797	4	granting	granting	NOUN
inlawrev-2355	797	5	of	of	ADP
inlawrev-2355	797	6	the	the	DET
inlawrev-2355	797	7	taxpayer	taxpayer	NOUN
inlawrev-2355	797	8	's	's	PART
inlawrev-2355	797	9	motion	motion	NOUN
inlawrev-2355	797	10	for	for	ADP
inlawrev-2355	797	11	summary	summary	NOUN
inlawrev-2355	797	12	judgment	judgment	NOUN
inlawrev-2355	797	13	,	,	PUNCT
inlawrev-2355	797	14	the	the	DET
inlawrev-2355	797	15	court	court	NOUN
inlawrev-2355	797	16	held	hold	VERB
inlawrev-2355	797	17	that	that	SCONJ
inlawrev-2355	797	18	the	the	DET
inlawrev-2355	797	19	taxpayer	taxpayer	NOUN
inlawrev-2355	797	20	only	only	ADV
inlawrev-2355	797	21	received	receive	VERB
inlawrev-2355	797	22	taxable	taxable	ADJ
inlawrev-2355	797	23	gross	gross	ADJ
inlawrev-2355	797	24	income	income	NOUN
inlawrev-2355	797	25	to	to	ADP
inlawrev-2355	797	26	the	the	DET
inlawrev-2355	797	27	extent	extent	NOUN
inlawrev-2355	797	28	of	of	ADP
inlawrev-2355	797	29	its	its	PRON
inlawrev-2355	797	30	equity	equity	NOUN
inlawrev-2355	797	31	in	in	ADP
inlawrev-2355	797	32	the	the	DET
inlawrev-2355	797	33	property	property	NOUN
inlawrev-2355	797	34	and	and	CCONJ
inlawrev-2355	797	35	that	that	SCONJ
inlawrev-2355	797	36	there	there	PRON
inlawrev-2355	797	37	was	be	VERB
inlawrev-2355	797	38	no	no	DET
inlawrev-2355	797	39	constructive	constructive	ADJ
inlawrev-2355	797	40	receipt	receipt	NOUN
inlawrev-2355	797	41	of	of	ADP
inlawrev-2355	797	42	income	income	NOUN
inlawrev-2355	797	43	,	,	PUNCT
inlawrev-2355	797	44	either	either	CCONJ
inlawrev-2355	797	45	at	at	ADP
inlawrev-2355	797	46	the	the	DET
inlawrev-2355	797	47	time	time	NOUN
inlawrev-2355	797	48	of	of	ADP
inlawrev-2355	797	49	assumption	assumption	NOUN
inlawrev-2355	797	50	of	of	ADP
inlawrev-2355	797	51	the	the	DET
inlawrev-2355	797	52	indebtedness	indebtedness	NOUN
inlawrev-2355	797	53	by	by	ADP
inlawrev-2355	797	54	the	the	DET
inlawrev-2355	797	55	purchaser	purchaser	NOUN
inlawrev-2355	797	56	or	or	CCONJ
inlawrev-2355	797	57	at	at	ADP
inlawrev-2355	797	58	the	the	DET
inlawrev-2355	797	59	time	time	NOUN
inlawrev-2355	797	60	of	of	ADP
inlawrev-2355	797	61	his	his	PRON
inlawrev-2355	797	62	payment	payment	NOUN
inlawrev-2355	797	63	thereof	thereof	ADV
inlawrev-2355	797	64	,	,	PUNCT
inlawrev-2355	797	65	because	because	SCONJ
inlawrev-2355	797	66	the	the	DET
inlawrev-2355	797	67	taxpayer	taxpayer	NOUN
inlawrev-2355	797	68	received	receive	VERB
inlawrev-2355	797	69	neither	neither	CCONJ
inlawrev-2355	797	70	a	a	DET
inlawrev-2355	797	71	credit	credit	NOUN
inlawrev-2355	797	72	nor	nor	CCONJ
inlawrev-2355	797	73	a	a	DET
inlawrev-2355	797	74	payment	payment	NOUN
inlawrev-2355	797	75	for	for	ADP
inlawrev-2355	797	76	its	its	PRON
inlawrev-2355	797	77	direct	direct	ADJ
inlawrev-2355	797	78	benefit.^*^^	benefit.^*^^	PROPN
inlawrev-2355	797	79	the	the	DET
inlawrev-2355	797	80	result	result	NOUN
inlawrev-2355	797	81	reached	reach	VERB
inlawrev-2355	797	82	by	by	ADP
inlawrev-2355	797	83	the	the	DET
inlawrev-2355	797	84	court	court	NOUN
inlawrev-2355	797	85	is	be	AUX
inlawrev-2355	797	86	not	not	PART
inlawrev-2355	797	87	supported	support	VERB
inlawrev-2355	797	88	by	by	ADP
inlawrev-2355	797	89	analogous	analogous	ADJ
inlawrev-2355	797	90	statutory	statutory	ADJ
inlawrev-2355	797	91	authority	authority	NOUN
inlawrev-2355	797	92	.	.	PUNCT
inlawrev-2355	798	1	a	a	DET
inlawrev-2355	798	2	similar	similar	ADJ
inlawrev-2355	798	3	exemption	exemption	NOUN
inlawrev-2355	798	4	for	for	ADP
inlawrev-2355	798	5	mortgage	mortgage	NOUN
inlawrev-2355	798	6	debts	debt	NOUN
inlawrev-2355	798	7	in	in	ADP
inlawrev-2355	798	8	real	real	ADJ
inlawrev-2355	798	9	property	property	NOUN
inlawrev-2355	798	10	sales	sale	NOUN
inlawrev-2355	798	11	was	be	AUX
inlawrev-2355	798	12	written	write	VERB
inlawrev-2355	798	13	into	into	ADP
inlawrev-2355	798	14	the	the	DET
inlawrev-2355	798	15	law	law	NOUN
inlawrev-2355	798	16	by	by	ADP
inlawrev-2355	798	17	judicial	judicial	ADJ
inlawrev-2355	798	18	decision	decision	NOUN
inlawrev-2355	798	19	in	in	ADP
inlawrev-2355	798	20	1952^	1952^	NUM
inlawrev-2355	798	21	°	°	NUM
inlawrev-2355	798	22	^	^	PUNCT
inlawrev-2355	798	23	and	and	CCONJ
inlawrev-2355	798	24	is	be	AUX
inlawrev-2355	798	25	now	now	ADV
inlawrev-2355	798	26	codified	codify	VERB
inlawrev-2355	798	27	at	at	ADP
inlawrev-2355	798	28	indiana	indiana	PROPN
inlawrev-2355	798	29	code	code	PROPN
inlawrev-2355	798	30	section	section	NOUN
inlawrev-2355	798	31	6	6	NUM
inlawrev-2355	798	32	-	-	SYM
inlawrev-2355	798	33	2	2	NUM
inlawrev-2355	798	34	-	-	PUNCT
inlawrev-2355	798	35	1	1	NUM
inlawrev-2355	798	36	-	-	SYM
inlawrev-2355	798	37	9.^^	9.^^	NUM
inlawrev-2355	798	38	°	°	NOUN
inlawrev-2355	798	39	depending	depend	VERB
inlawrev-2355	798	40	on	on	ADP
inlawrev-2355	798	41	the	the	DET
inlawrev-2355	798	42	outcome	outcome	NOUN
inlawrev-2355	798	43	of	of	ADP
inlawrev-2355	798	44	final	final	ADJ
inlawrev-2355	798	45	appeals	appeal	NOUN
inlawrev-2355	798	46	in	in	ADP
inlawrev-2355	798	47	this	this	DET
inlawrev-2355	798	48	case	case	NOUN
inlawrev-2355	798	49	,	,	PUNCT
inlawrev-2355	798	50	corrective	corrective	ADJ
inlawrev-2355	798	51	legislation	legislation	NOUN
inlawrev-2355	798	52	may	may	AUX
inlawrev-2355	798	53	be	be	AUX
inlawrev-2355	798	54	sought	seek	VERB
inlawrev-2355	798	55	to	to	PART
inlawrev-2355	798	56	specifically	specifically	ADV
inlawrev-2355	798	57	forbid	forbid	VERB
inlawrev-2355	798	58	deductions	deduction	NOUN
inlawrev-2355	798	59	for	for	ADP
inlawrev-2355	798	60	encumbrances	encumbrance	NOUN
inlawrev-2355	798	61	in	in	ADP
inlawrev-2355	798	62	personal	personal	ADJ
inlawrev-2355	798	63	property	property	NOUN
inlawrev-2355	798	64	sales	sale	NOUN
inlawrev-2355	798	65	.	.	PUNCT
inlawrev-2355	799	1	h.	h.	PROPN
inlawrev-2355	799	2	adjusted	adjust	VERB
inlawrev-2355	799	3	gross	gross	ADJ
inlawrev-2355	799	4	income	income	NOUN
inlawrev-2355	799	5	^ax	^ax	PROPN
inlawrev-2355	799	6	.	.	PUNCT
inlawrev-2355	800	1	—	—	PUNCT
inlawrev-2355	800	2	the	the	DET
inlawrev-2355	800	3	adjusted	adjust	VERB
inlawrev-2355	800	4	gross	gross	ADJ
inlawrev-2355	800	5	income	income	NOUN
inlawrev-2355	800	6	tax	tax	NOUN
inlawrev-2355	800	7	act,^^^	act,^^^	PROPN
inlawrev-2355	800	8	applies	apply	VERB
inlawrev-2355	800	9	to	to	ADP
inlawrev-2355	800	10	both	both	DET
inlawrev-2355	800	11	corporate^^^	corporate^^^	PROPN
inlawrev-2355	800	12	and	and	CCONJ
inlawrev-2355	800	13	individual	individual	ADJ
inlawrev-2355	800	14	taxpayers	taxpayer	NOUN
inlawrev-2355	800	15	.	.	PUNCT
inlawrev-2355	801	1	cor'''id	cor'''id	PROPN
inlawrev-2355	801	2	.	.	PUNCT
inlawrev-2355	802	1	^"^388	^"^388	PRON
inlawrev-2355	802	2	n.e.2d	n.e.2d	NOUN
inlawrev-2355	802	3	596	596	NUM
inlawrev-2355	802	4	(	(	PUNCT
inlawrev-2355	802	5	ind	ind	NOUN
inlawrev-2355	802	6	.	.	PUNCT
inlawrev-2355	803	1	ct	ct	PROPN
inlawrev-2355	803	2	.	.	PUNCT
inlawrev-2355	804	1	app	app	PROPN
inlawrev-2355	804	2	.	.	PROPN
inlawrev-2355	804	3	1979	1979	NUM
inlawrev-2355	804	4	)	)	PUNCT
inlawrev-2355	804	5	.	.	PUNCT
inlawrev-2355	805	1	''	''	PUNCT
inlawrev-2355	805	2	'	'	PUNCT
inlawrev-2355	805	3	i	i	PRON
inlawrev-2355	805	4	d.	d.	VERB
inlawrev-2355	805	5	at	at	ADP
inlawrev-2355	805	6	599	599	NUM
inlawrev-2355	805	7	-	-	SYM
inlawrev-2355	805	8	600	600	NUM
inlawrev-2355	805	9	.	.	PUNCT
inlawrev-2355	805	10	'	'	PUNCT
inlawrev-2355	805	11	"	"	PUNCT
inlawrev-2355	805	12	'	'	PUNCT
inlawrev-2355	805	13	indiana	indiana	PROPN
inlawrev-2355	805	14	dep't	dep't	NOUN
inlawrev-2355	805	15	of	of	ADP
inlawrev-2355	805	16	state	state	NOUN
inlawrev-2355	805	17	revenue	revenue	NOUN
inlawrev-2355	805	18	v.	v.	ADP
inlawrev-2355	805	19	crown	crown	PROPN
inlawrev-2355	805	20	dev	dev	PROPN
inlawrev-2355	805	21	.	.	PROPN
inlawrev-2355	805	22	co.	co.	PROPN
inlawrev-2355	805	23	,	,	PUNCT
inlawrev-2355	805	24	231	231	NUM
inlawrev-2355	805	25	ind	ind	NOUN
inlawrev-2355	805	26	.	.	PUNCT
inlawrev-2355	806	1	449	449	NUM
inlawrev-2355	806	2	,	,	PUNCT
inlawrev-2355	806	3	109	109	NUM
inlawrev-2355	806	4	n.e.2d	n.e.2d	NOUN
inlawrev-2355	806	5	426	426	NUM
inlawrev-2355	806	6	(	(	PUNCT
inlawrev-2355	806	7	1952	1952	NUM
inlawrev-2355	806	8	)	)	PUNCT
inlawrev-2355	806	9	;	;	PUNCT
inlawrev-2355	806	10	indiana	indiana	PROPN
inlawrev-2355	806	11	dep't	dep't	PROPN
inlawrev-2355	806	12	of	of	ADP
inlawrev-2355	806	13	state	state	NOUN
inlawrev-2355	806	14	revenue	revenue	NOUN
inlawrev-2355	806	15	v.	v.	ADP
inlawrev-2355	806	16	colpaert	colpaert	PROPN
inlawrev-2355	806	17	realty	realty	PROPN
inlawrev-2355	806	18	corp	corp	PROPN
inlawrev-2355	806	19	.	.	PROPN
inlawrev-2355	806	20	,	,	PUNCT
inlawrev-2355	806	21	231	231	NUM
inlawrev-2355	806	22	ind	ind	NOUN
inlawrev-2355	806	23	.	.	PUNCT
inlawrev-2355	807	1	463	463	NUM
inlawrev-2355	807	2	,	,	PUNCT
inlawrev-2355	807	3	109	109	NUM
inlawrev-2355	807	4	n.e.2d	n.e.2d	NOUN
inlawrev-2355	807	5	415	415	NUM
inlawrev-2355	807	6	(	(	PUNCT
inlawrev-2355	807	7	1952	1952	NUM
inlawrev-2355	807	8	)	)	PUNCT
inlawrev-2355	807	9	.	.	PUNCT
inlawrev-2355	808	1	'	'	PUNCT
inlawrev-2355	809	1	•	•	NOUN
inlawrev-2355	809	2	°	°	ADJ
inlawrev-2355	809	3	ind	ind	NOUN
inlawrev-2355	809	4	.	.	PUNCT
inlawrev-2355	810	1	code	code	PROPN
inlawrev-2355	810	2	§	§	PROPN
inlawrev-2355	810	3	6	6	NUM
inlawrev-2355	810	4	-	-	SYM
inlawrev-2355	810	5	2	2	NUM
inlawrev-2355	810	6	-	-	PUNCT
inlawrev-2355	810	7	1	1	NUM
inlawrev-2355	810	8	-	-	SYM
inlawrev-2355	810	9	9	9	NUM
inlawrev-2355	810	10	(	(	PUNCT
inlawrev-2355	810	11	1976	1976	NUM
inlawrev-2355	810	12	)	)	PUNCT
inlawrev-2355	810	13	.	.	PUNCT
inlawrev-2355	811	1	'	'	PUNCT
inlawrev-2355	812	1	•'act	•'act	ADV
inlawrev-2355	812	2	of	of	ADP
inlawrev-2355	812	3	apr	apr	PROPN
inlawrev-2355	812	4	.	.	PROPN
inlawrev-2355	812	5	30	30	NUM
inlawrev-2355	812	6	,	,	PUNCT
inlawrev-2355	812	7	1963	1963	NUM
inlawrev-2355	812	8	,	,	PUNCT
inlawrev-2355	812	9	ch	ch	NOUN
inlawrev-2355	812	10	.	.	PROPN
inlawrev-2355	812	11	32	32	NUM
inlawrev-2355	812	12	,	,	PUNCT
inlawrev-2355	812	13	§	§	PROPN
inlawrev-2355	812	14	101	101	NUM
inlawrev-2355	812	15	,	,	PUNCT
inlawrev-2355	812	16	1963	1963	NUM
inlawrev-2355	812	17	ind	ind	NOUN
inlawrev-2355	812	18	.	.	PUNCT
inlawrev-2355	813	1	acts	act	VERB
inlawrev-2355	813	2	82	82	NUM
inlawrev-2355	813	3	(	(	PUNCT
inlawrev-2355	813	4	1963	1963	NUM
inlawrev-2355	813	5	)	)	PUNCT
inlawrev-2355	813	6	(	(	PUNCT
inlawrev-2355	813	7	spec	spec	NOUN
inlawrev-2355	813	8	.	.	PUNCT
inlawrev-2355	814	1	sess	sess	PROPN
inlawrev-2355	814	2	.	.	PUNCT
inlawrev-2355	814	3	)	)	PUNCT
inlawrev-2355	815	1	(	(	PUNCT
inlawrev-2355	815	2	codified	codify	VERB
inlawrev-2355	815	3	at	at	ADP
inlawrev-2355	815	4	ind	ind	PROPN
inlawrev-2355	815	5	.	.	PUNCT
inlawrev-2355	816	1	code	code	PROPN
inlawrev-2355	816	2	§	§	PROPN
inlawrev-2355	816	3	§	§	PROPN
inlawrev-2355	816	4	6	6	NUM
inlawrev-2355	816	5	-	-	SYM
inlawrev-2355	816	6	3	3	NUM
inlawrev-2355	816	7	-	-	PUNCT
inlawrev-2355	816	8	1	1	NUM
inlawrev-2355	816	9	-	-	SYM
inlawrev-2355	816	10	1	1	NUM
inlawrev-2355	816	11	to	to	ADP
inlawrev-2355	816	12	-8	-8	NOUN
inlawrev-2355	816	13	-	-	SYM
inlawrev-2355	816	14	6	6	NUM
inlawrev-2355	816	15	(	(	PUNCT
inlawrev-2355	816	16	1976	1976	NUM
inlawrev-2355	816	17	&	&	CCONJ
inlawrev-2355	816	18	supp	supp	PROPN
inlawrev-2355	816	19	.	.	PUNCT
inlawrev-2355	817	1	1979	1979	NUM
inlawrev-2355	817	2	)	)	PUNCT
inlawrev-2355	817	3	)	)	PUNCT
inlawrev-2355	817	4	.	.	PUNCT
inlawrev-2355	818	1	'	'	PUNCT
inlawrev-2355	818	2	"	"	PUNCT
inlawrev-2355	818	3	the	the	DET
inlawrev-2355	818	4	adjusted	adjust	VERB
inlawrev-2355	818	5	gross	gross	ADJ
inlawrev-2355	818	6	income	income	NOUN
inlawrev-2355	818	7	tax	tax	NOUN
inlawrev-2355	818	8	provisions	provision	NOUN
inlawrev-2355	818	9	concerning	concern	VERB
inlawrev-2355	818	10	the	the	DET
inlawrev-2355	818	11	filing	filing	NOUN
inlawrev-2355	818	12	of	of	ADP
inlawrev-2355	818	13	returns	return	NOUN
inlawrev-2355	818	14	,	,	PUNCT
inlawrev-2355	818	15	the	the	DET
inlawrev-2355	818	16	payment	payment	NOUN
inlawrev-2355	818	17	of	of	ADP
inlawrev-2355	818	18	refunds	refund	NOUN
inlawrev-2355	818	19	,	,	PUNCT
inlawrev-2355	818	20	assessments	assessment	NOUN
inlawrev-2355	818	21	,	,	PUNCT
inlawrev-2355	818	22	penalties	penalty	NOUN
inlawrev-2355	818	23	,	,	PUNCT
inlawrev-2355	818	24	interest	interest	NOUN
inlawrev-2355	818	25	,	,	PUNCT
inlawrev-2355	818	26	and	and	CCONJ
inlawrev-2355	818	27	hearings	hearing	NOUN
inlawrev-2355	818	28	are	be	AUX
inlawrev-2355	818	29	almost	almost	ADV
inlawrev-2355	818	30	identical	identical	ADJ
inlawrev-2355	818	31	to	to	ADP
inlawrev-2355	818	32	the	the	DET
inlawrev-2355	818	33	gross	gross	ADJ
inlawrev-2355	818	34	income	income	NOUN
inlawrev-2355	818	35	tax	tax	NOUN
inlawrev-2355	818	36	provisions	provision	NOUN
inlawrev-2355	818	37	.	.	PUNCT
inlawrev-2355	819	1	compare	compare	VERB
inlawrev-2355	819	2	ind	ind	PROPN
inlawrev-2355	819	3	.	.	PUNCT
inlawrev-2355	820	1	code	code	PROPN
inlawrev-2355	820	2	§	§	PROPN
inlawrev-2355	820	3	§	§	PROPN
inlawrev-2355	820	4	6	6	NUM
inlawrev-2355	820	5	-	-	SYM
inlawrev-2355	820	6	3	3	NUM
inlawrev-2355	820	7	-	-	PUNCT
inlawrev-2355	820	8	4	4	NUM
inlawrev-2355	820	9	-	-	SYM
inlawrev-2355	820	10	1	1	NUM
inlawrev-2355	820	11	to	to	PART
inlawrev-2355	820	12	-14	-14	PUNCT
inlawrev-2355	820	13	(	(	PUNCT
inlawrev-2355	820	14	1976	1976	NUM
inlawrev-2355	820	15	&	&	CCONJ
inlawrev-2355	820	16	supp	supp	PROPN
inlawrev-2355	820	17	.	.	PUNCT
inlawrev-2355	821	1	1979	1979	NUM
inlawrev-2355	821	2	)	)	PUNCT
inlawrev-2355	821	3	(	(	PUNCT
inlawrev-2355	821	4	adjusted	adjust	VERB
inlawrev-2355	821	5	gross	gross	ADJ
inlawrev-2355	821	6	income	income	NOUN
inlawrev-2355	821	7	tax	tax	NOUN
inlawrev-2355	821	8	)	)	PUNCT
inlawrev-2355	821	9	with	with	ADP
inlawrev-2355	821	10	gross	gross	ADJ
inlawrev-2355	821	11	income	income	NOUN
inlawrev-2355	821	12	tax	tax	NOUN
inlawrev-2355	821	13	provisions	provision	NOUN
inlawrev-2355	821	14	discussed	discuss	VERB
inlawrev-2355	821	15	in	in	ADP
inlawrev-2355	821	16	note	note	NOUN
inlawrev-2355	821	17	164	164	NUM
inlawrev-2355	821	18	supra	supra	NOUN
inlawrev-2355	821	19	.	.	PUNCT
inlawrev-2355	822	1	for	for	ADP
inlawrev-2355	822	2	adjusted	adjust	VERB
inlawrev-2355	822	3	gross	gross	ADJ
inlawrev-2355	822	4	income	income	NOUN
inlawrev-2355	822	5	tax	tax	NOUN
inlawrev-2355	822	6	purposes	purpose	NOUN
inlawrev-2355	822	7	,	,	PUNCT
inlawrev-2355	822	8	however	however	ADV
inlawrev-2355	822	9	,	,	PUNCT
inlawrev-2355	822	10	quarterly	quarterly	ADJ
inlawrev-2355	822	11	returns	return	NOUN
inlawrev-2355	822	12	are	be	AUX
inlawrev-2355	822	13	required	require	VERB
inlawrev-2355	822	14	to	to	PART
inlawrev-2355	822	15	be	be	AUX
inlawrev-2355	822	16	filed	file	VERB
inlawrev-2355	822	17	to	to	PART
inlawrev-2355	822	18	reflect	reflect	VERB
inlawrev-2355	822	19	25	25	NUM
inlawrev-2355	822	20	%	%	NOUN
inlawrev-2355	822	21	of	of	ADP
inlawrev-2355	822	22	a	a	DET
inlawrev-2355	822	23	taxpayer	taxpayer	NOUN
inlawrev-2355	822	24	's	's	PART
inlawrev-2355	822	25	liability	liability	NOUN
inlawrev-2355	822	26	if	if	SCONJ
inlawrev-2355	822	27	it	it	PRON
inlawrev-2355	822	28	exceeds	exceed	VERB
inlawrev-2355	822	29	$	$	SYM
inlawrev-2355	822	30	1,000	1,000	NUM
inlawrev-2355	822	31	for	for	ADP
inlawrev-2355	822	32	his	his	PRON
inlawrev-2355	822	33	taxable	taxable	ADJ
inlawrev-2355	822	34	year	year	NOUN
inlawrev-2355	822	35	.	.	PUNCT
inlawrev-2355	823	1	ind	ind	PROPN
inlawrev-2355	823	2	.	.	PUNCT
inlawrev-2355	824	1	code	code	PROPN
inlawrev-2355	824	2	§	§	PROPN
inlawrev-2355	824	3	6	6	NUM
inlawrev-2355	824	4	-	-	SYM
inlawrev-2355	824	5	3	3	NUM
inlawrev-2355	824	6	-	-	PUNCT
inlawrev-2355	824	7	4	4	NUM
inlawrev-2355	824	8	-	-	NUM
inlawrev-2355	824	9	4(c	4(c	NUM
inlawrev-2355	824	10	)	)	PUNCT
inlawrev-2355	824	11	(	(	PUNCT
inlawrev-2355	824	12	1976	1976	NUM
inlawrev-2355	824	13	&	&	CCONJ
inlawrev-2355	824	14	supp	supp	PROPN
inlawrev-2355	824	15	.	.	PUNCT
inlawrev-2355	825	1	1979	1979	NUM
inlawrev-2355	825	2	)	)	PUNCT
inlawrev-2355	825	3	.	.	PUNCT
inlawrev-2355	826	1	failure	failure	NOUN
inlawrev-2355	826	2	to	to	PART
inlawrev-2355	826	3	report	report	VERB
inlawrev-2355	826	4	quarterly	quarterly	ADJ
inlawrev-2355	826	5	subjects	subject	NOUN
inlawrev-2355	826	6	the	the	DET
inlawrev-2355	826	7	corporation	corporation	NOUN
inlawrev-2355	826	8	to	to	ADP
inlawrev-2355	826	9	an	an	DET
inlawrev-2355	826	10	8	8	NUM
inlawrev-2355	826	11	%	%	NOUN
inlawrev-2355	826	12	penalty	penalty	NOUN
inlawrev-2355	826	13	.	.	PUNCT
inlawrev-2355	827	1	corporations	corporation	NOUN
inlawrev-2355	827	2	complying	comply	VERB
inlawrev-2355	827	3	with	with	ADP
inlawrev-2355	827	4	the	the	DET
inlawrev-2355	827	5	provisions	provision	NOUN
inlawrev-2355	827	6	of	of	ADP
inlawrev-2355	827	7	i.r.c	i.r.c	NOUN
inlawrev-2355	827	8	.	.	PUNCT
inlawrev-2355	828	1	§	§	PROPN
inlawrev-2355	828	2	1502	1502	NUM
inlawrev-2355	828	3	may	may	AUX
inlawrev-2355	828	4	also	also	ADV
inlawrev-2355	828	5	file	file	VERB
inlawrev-2355	828	6	on	on	ADP
inlawrev-2355	828	7	a	a	DET
inlawrev-2355	828	8	consolidated	consolidated	ADJ
inlawrev-2355	828	9	basis	basis	NOUN
inlawrev-2355	828	10	.	.	PUNCT
inlawrev-2355	829	1	ind	ind	NOUN
inlawrev-2355	829	2	.	.	PUNCT
inlawrev-2355	830	1	code	code	PROPN
inlawrev-2355	830	2	§	§	PROPN
inlawrev-2355	830	3	6	6	NUM
inlawrev-2355	830	4	-	-	SYM
inlawrev-2355	830	5	3	3	NUM
inlawrev-2355	830	6	-	-	PUNCT
inlawrev-2355	830	7	4	4	NUM
inlawrev-2355	830	8	-	-	NUM
inlawrev-2355	830	9	14(a	14(a	NUM
inlawrev-2355	830	10	)	)	PUNCT
inlawrev-2355	830	11	(	(	PUNCT
inlawrev-2355	830	12	1976	1976	NUM
inlawrev-2355	830	13	)	)	PUNCT
inlawrev-2355	830	14	.	.	PUNCT
inlawrev-2355	831	1	corporations	corporation	NOUN
inlawrev-2355	831	2	must	must	AUX
inlawrev-2355	831	3	be	be	AUX
inlawrev-2355	831	4	eligible	eligible	ADJ
inlawrev-2355	831	5	to	to	PART
inlawrev-2355	831	6	file	file	VERB
inlawrev-2355	831	7	on	on	ADP
inlawrev-2355	831	8	a	a	DET
inlawrev-2355	831	9	consolidated	consolidated	ADJ
inlawrev-2355	831	10	basis	basis	NOUN
inlawrev-2355	831	11	for	for	ADP
inlawrev-2355	831	12	federal	federal	ADJ
inlawrev-2355	831	13	income	income	NOUN
inlawrev-2355	831	14	tax	tax	NOUN
inlawrev-2355	831	15	pur1980	pur1980	NOUN
inlawrev-2355	831	16	]	]	PUNCT
inlawrev-2355	831	17	survey	survey	NOUN
inlawrev-2355	831	18	-	-	PUNCT
inlawrev-2355	831	19	foreword	foreword	NOUN
inlawrev-2355	831	20	27	27	NUM
inlawrev-2355	831	21	porate	porate	ADJ
inlawrev-2355	831	22	taxpayers	taxpayer	NOUN
inlawrev-2355	831	23	pay	pay	VERB
inlawrev-2355	831	24	the	the	DET
inlawrev-2355	831	25	greater	great	ADJ
inlawrev-2355	831	26	of	of	ADP
inlawrev-2355	831	27	the	the	DET
inlawrev-2355	831	28	adjusted	adjust	VERB
inlawrev-2355	831	29	gross	gross	ADJ
inlawrev-2355	831	30	income	income	NOUN
inlawrev-2355	831	31	tax	tax	NOUN
inlawrev-2355	831	32	,	,	PUNCT
inlawrev-2355	831	33	or	or	CCONJ
inlawrev-2355	831	34	gross	gross	ADJ
inlawrev-2355	831	35	income	income	NOUN
inlawrev-2355	831	36	tax	tax	NOUN
inlawrev-2355	831	37	plus	plus	CCONJ
inlawrev-2355	831	38	the	the	DET
inlawrev-2355	831	39	supplemental	supplemental	ADJ
inlawrev-2355	831	40	net	net	ADJ
inlawrev-2355	831	41	income	income	NOUN
inlawrev-2355	831	42	tax.^^^	tax.^^^	PROPN
inlawrev-2355	831	43	fij	fij	PROPN
inlawrev-2355	831	44	corporations	corporation	NOUN
inlawrev-2355	831	45	.	.	PUNCT
inlawrev-2355	832	1	—	—	PUNCT
inlawrev-2355	832	2	the	the	DET
inlawrev-2355	832	3	corporate	corporate	ADJ
inlawrev-2355	832	4	adjusted	adjust	VERB
inlawrev-2355	832	5	gross	gross	ADJ
inlawrev-2355	832	6	income	income	NOUN
inlawrev-2355	832	7	tax	tax	NOUN
inlawrev-2355	832	8	is	be	AUX
inlawrev-2355	832	9	computed	compute	VERB
inlawrev-2355	832	10	by	by	ADP
inlawrev-2355	832	11	starting	start	VERB
inlawrev-2355	832	12	with	with	ADP
inlawrev-2355	832	13	taxable	taxable	ADJ
inlawrev-2355	832	14	income	income	NOUN
inlawrev-2355	832	15	under	under	ADP
inlawrev-2355	832	16	section	section	NOUN
inlawrev-2355	832	17	63	63	NUM
inlawrev-2355	832	18	of	of	ADP
inlawrev-2355	832	19	the	the	DET
inlawrev-2355	832	20	internal	internal	ADJ
inlawrev-2355	832	21	revenue	revenue	NOUN
inlawrev-2355	832	22	code	code	NOUN
inlawrev-2355	832	23	and	and	CCONJ
inlawrev-2355	832	24	then	then	ADV
inlawrev-2355	832	25	making	make	VERB
inlawrev-2355	832	26	certain	certain	ADJ
inlawrev-2355	832	27	adjustments.^^	adjustments.^^	ADP
inlawrev-2355	832	28	"	"	PUNCT
inlawrev-2355	832	29	if	if	SCONJ
inlawrev-2355	832	30	a	a	DET
inlawrev-2355	832	31	corporation	corporation	NOUN
inlawrev-2355	832	32	's	's	PART
inlawrev-2355	832	33	income	income	NOUN
inlawrev-2355	832	34	is	be	AUX
inlawrev-2355	832	35	solely	solely	ADV
inlawrev-2355	832	36	derived	derive	VERB
inlawrev-2355	832	37	from	from	ADP
inlawrev-2355	832	38	indiana	indiana	PROPN
inlawrev-2355	832	39	income	income	PROPN
inlawrev-2355	832	40	,	,	PUNCT
inlawrev-2355	832	41	the	the	DET
inlawrev-2355	832	42	computation	computation	NOUN
inlawrev-2355	832	43	is	be	AUX
inlawrev-2355	832	44	complete	complete	ADJ
inlawrev-2355	832	45	.	.	PUNCT
inlawrev-2355	833	1	if	if	SCONJ
inlawrev-2355	833	2	income	income	NOUN
inlawrev-2355	833	3	is	be	AUX
inlawrev-2355	833	4	derived	derive	VERB
inlawrev-2355	833	5	from	from	ADP
inlawrev-2355	833	6	sources	source	NOUN
inlawrev-2355	833	7	both	both	CCONJ
inlawrev-2355	833	8	within	within	ADP
inlawrev-2355	833	9	and	and	CCONJ
inlawrev-2355	833	10	without	without	ADP
inlawrev-2355	833	11	indiana	indiana	PROPN
inlawrev-2355	833	12	,	,	PUNCT
inlawrev-2355	833	13	the	the	DET
inlawrev-2355	833	14	adjusted	adjust	VERB
inlawrev-2355	833	15	gross	gross	ADJ
inlawrev-2355	833	16	income	income	NOUN
inlawrev-2355	833	17	is	be	AUX
inlawrev-2355	833	18	apportioned	apportion	VERB
inlawrev-2355	833	19	by	by	ADP
inlawrev-2355	833	20	use	use	NOUN
inlawrev-2355	833	21	of	of	ADP
inlawrev-2355	833	22	a	a	DET
inlawrev-2355	833	23	three	three	NUM
inlawrev-2355	833	24	-	-	PUNCT
inlawrev-2355	833	25	factor	factor	NOUN
inlawrev-2355	833	26	formula.^^^	formula.^^^	NOUN
inlawrev-2355	833	27	the	the	DET
inlawrev-2355	833	28	factors	factor	NOUN
inlawrev-2355	833	29	reflect	reflect	VERB
inlawrev-2355	833	30	a	a	DET
inlawrev-2355	833	31	taxpayer	taxpayer	NOUN
inlawrev-2355	833	32	's	's	PART
inlawrev-2355	833	33	property	property	NOUN
inlawrev-2355	833	34	,	,	PUNCT
inlawrev-2355	833	35	payroll	payroll	NOUN
inlawrev-2355	833	36	,	,	PUNCT
inlawrev-2355	833	37	and	and	CCONJ
inlawrev-2355	833	38	sales	sale	NOUN
inlawrev-2355	833	39	both	both	CCONJ
inlawrev-2355	833	40	within	within	ADP
inlawrev-2355	833	41	the	the	DET
inlawrev-2355	833	42	state	state	NOUN
inlawrev-2355	833	43	(	(	PUNCT
inlawrev-2355	833	44	reflected	reflect	VERB
inlawrev-2355	833	45	in	in	ADP
inlawrev-2355	833	46	the	the	DET
inlawrev-2355	833	47	numerator	numerator	NOUN
inlawrev-2355	833	48	)	)	PUNCT
inlawrev-2355	833	49	and	and	CCONJ
inlawrev-2355	833	50	everywhere	everywhere	ADV
inlawrev-2355	833	51	(	(	PUNCT
inlawrev-2355	833	52	reflected	reflect	VERB
inlawrev-2355	833	53	in	in	ADP
inlawrev-2355	833	54	the	the	DET
inlawrev-2355	833	55	denominator	denominator	NOUN
inlawrev-2355	833	56	)	)	PUNCT
inlawrev-2355	833	57	.	.	PUNCT
inlawrev-2355	834	1	the	the	DET
inlawrev-2355	834	2	average	average	NOUN
inlawrev-2355	834	3	of	of	ADP
inlawrev-2355	834	4	these	these	DET
inlawrev-2355	834	5	three	three	NUM
inlawrev-2355	834	6	factors	factor	NOUN
inlawrev-2355	834	7	is	be	AUX
inlawrev-2355	834	8	then	then	ADV
inlawrev-2355	834	9	applied	apply	VERB
inlawrev-2355	834	10	to	to	ADP
inlawrev-2355	834	11	the	the	DET
inlawrev-2355	834	12	taxpayer	taxpayer	NOUN
inlawrev-2355	834	13	's	's	PART
inlawrev-2355	834	14	adjusted	adjust	VERB
inlawrev-2355	834	15	gross	gross	ADJ
inlawrev-2355	834	16	income	income	NOUN
inlawrev-2355	834	17	to	to	PART
inlawrev-2355	834	18	determine	determine	VERB
inlawrev-2355	834	19	indiana	indiana	PROPN
inlawrev-2355	834	20	adjusted	adjust	VERB
inlawrev-2355	834	21	gross	gross	ADJ
inlawrev-2355	834	22	income	income	NOUN
inlawrev-2355	834	23	.	.	PUNCT
inlawrev-2355	835	1	if	if	SCONJ
inlawrev-2355	835	2	the	the	DET
inlawrev-2355	835	3	use	use	NOUN
inlawrev-2355	835	4	of	of	ADP
inlawrev-2355	835	5	this	this	DET
inlawrev-2355	835	6	three	three	NUM
inlawrev-2355	835	7	-	-	PUNCT
inlawrev-2355	835	8	factor	factor	NOUN
inlawrev-2355	835	9	formula	formula	NOUN
inlawrev-2355	835	10	does	do	AUX
inlawrev-2355	835	11	not	not	PART
inlawrev-2355	835	12	fairly	fairly	ADV
inlawrev-2355	835	13	reflect	reflect	VERB
inlawrev-2355	835	14	a	a	DET
inlawrev-2355	835	15	taxpayer	taxpayer	NOUN
inlawrev-2355	835	16	's	's	PART
inlawrev-2355	835	17	indiana	indiana	NOUN
inlawrev-2355	835	18	activity	activity	NOUN
inlawrev-2355	835	19	,	,	PUNCT
inlawrev-2355	835	20	the	the	DET
inlawrev-2355	835	21	statute	statute	NOUN
inlawrev-2355	835	22	provides	provide	VERB
inlawrev-2355	835	23	for	for	ADP
inlawrev-2355	835	24	the	the	DET
inlawrev-2355	835	25	use	use	NOUN
inlawrev-2355	835	26	of	of	ADP
inlawrev-2355	835	27	alternative	alternative	ADJ
inlawrev-2355	835	28	methods.^^^	methods.^^^	ADJ
inlawrev-2355	835	29	certain	certain	ADJ
inlawrev-2355	835	30	entities	entity	NOUN
inlawrev-2355	835	31	are	be	AUX
inlawrev-2355	835	32	not	not	PART
inlawrev-2355	835	33	themselves	themselves	PRON
inlawrev-2355	835	34	subject	subject	ADJ
inlawrev-2355	835	35	to	to	ADP
inlawrev-2355	835	36	the	the	DET
inlawrev-2355	835	37	tax	tax	NOUN
inlawrev-2355	835	38	.	.	PUNCT
inlawrev-2355	836	1	not	not	PART
inlawrev-2355	836	2	-	-	PUNCT
inlawrev-2355	836	3	forprofit	forprofit	NOUN
inlawrev-2355	836	4	organizations	organization	NOUN
inlawrev-2355	836	5	need	need	AUX
inlawrev-2355	836	6	not	not	PART
inlawrev-2355	836	7	file	file	VERB
inlawrev-2355	836	8	a	a	DET
inlawrev-2355	836	9	return	return	NOUN
inlawrev-2355	836	10	unless	unless	SCONJ
inlawrev-2355	836	11	they	they	PRON
inlawrev-2355	836	12	have	have	VERB
inlawrev-2355	836	13	unrelated	unrelated	ADJ
inlawrev-2355	836	14	business	business	NOUN
inlawrev-2355	836	15	income.^^^	income.^^^	NOUN
inlawrev-2355	836	16	partnerships	partnership	NOUN
inlawrev-2355	836	17	and	and	CCONJ
inlawrev-2355	836	18	subchapter	subchapter	NOUN
inlawrev-2355	836	19	s	s	PART
inlawrev-2355	836	20	corporations	corporation	NOUN
inlawrev-2355	836	21	file	file	VERB
inlawrev-2355	836	22	a	a	DET
inlawrev-2355	836	23	return	return	NOUN
inlawrev-2355	836	24	,	,	PUNCT
inlawrev-2355	836	25	but	but	CCONJ
inlawrev-2355	836	26	the	the	DET
inlawrev-2355	836	27	tax	tax	NOUN
inlawrev-2355	836	28	is	be	AUX
inlawrev-2355	836	29	imposed	impose	VERB
inlawrev-2355	836	30	on	on	ADP
inlawrev-2355	836	31	the	the	DET
inlawrev-2355	836	32	partners	partner	NOUN
inlawrev-2355	836	33	and	and	CCONJ
inlawrev-2355	836	34	shareholders	shareholder	NOUN
inlawrev-2355	836	35	respectively	respectively	ADV
inlawrev-2355	836	36	.^^^	.^^^	VERB
inlawrev-2355	837	1	in	in	ADP
inlawrev-2355	837	2	computing	compute	VERB
inlawrev-2355	837	3	their	their	PRON
inlawrev-2355	837	4	adjusted	adjust	VERB
inlawrev-2355	837	5	gross	gross	ADJ
inlawrev-2355	837	6	income	income	NOUN
inlawrev-2355	837	7	tax	tax	NOUN
inlawrev-2355	837	8	,	,	PUNCT
inlawrev-2355	837	9	corporate	corporate	ADJ
inlawrev-2355	837	10	taxpayers	taxpayer	NOUN
inlawrev-2355	837	11	are	be	AUX
inlawrev-2355	837	12	entitled	entitle	VERB
inlawrev-2355	837	13	to	to	ADP
inlawrev-2355	837	14	certain	certain	ADJ
inlawrev-2355	837	15	credits	credit	NOUN
inlawrev-2355	837	16	.	.	PUNCT
inlawrev-2355	838	1	first	first	ADV
inlawrev-2355	838	2	,	,	PUNCT
inlawrev-2355	838	3	a	a	DET
inlawrev-2355	838	4	credit	credit	NOUN
inlawrev-2355	838	5	of	of	ADP
inlawrev-2355	838	6	ten	ten	NUM
inlawrev-2355	838	7	percent	percent	NOUN
inlawrev-2355	838	8	of	of	ADP
inlawrev-2355	838	9	its	its	PRON
inlawrev-2355	838	10	adjusted	adjust	VERB
inlawrev-2355	838	11	gross	gross	ADJ
inlawrev-2355	838	12	income	income	NOUN
inlawrev-2355	838	13	tax	tax	NOUN
inlawrev-2355	838	14	or	or	CCONJ
inlawrev-2355	838	15	$	$	SYM
inlawrev-2355	838	16	1,000	1,000	NUM
inlawrev-2355	838	17	,	,	PUNCT
inlawrev-2355	838	18	whichever	whichever	PRON
inlawrev-2355	838	19	is	be	AUX
inlawrev-2355	838	20	less	less	ADJ
inlawrev-2355	838	21	,	,	PUNCT
inlawrev-2355	838	22	is	be	AUX
inlawrev-2355	838	23	afforded	afford	VERB
inlawrev-2355	838	24	to	to	ADP
inlawrev-2355	838	25	corporations	corporation	NOUN
inlawrev-2355	838	26	for	for	ADP
inlawrev-2355	838	27	contributions	contribution	NOUN
inlawrev-2355	838	28	to	to	ADP
inlawrev-2355	838	29	indiana	indiana	PROPN
inlawrev-2355	838	30	colleges	college	NOUN
inlawrev-2355	838	31	and	and	CCONJ
inlawrev-2355	838	32	poses	pose	NOUN
inlawrev-2355	838	33	and	and	CCONJ
inlawrev-2355	838	34	have	have	VERB
inlawrev-2355	838	35	income	income	NOUN
inlawrev-2355	838	36	derived	derive	VERB
inlawrev-2355	838	37	from	from	ADP
inlawrev-2355	838	38	sources	source	NOUN
inlawrev-2355	838	39	within	within	ADP
inlawrev-2355	838	40	the	the	DET
inlawrev-2355	838	41	state	state	NOUN
inlawrev-2355	838	42	.	.	PUNCT
inlawrev-2355	839	1	i	i	PRON
inlawrev-2355	839	2	d.	d.	PROPN
inlawrev-2355	839	3	consistency	consistency	NOUN
inlawrev-2355	839	4	in	in	ADP
inlawrev-2355	839	5	reporting	report	VERB
inlawrev-2355	839	6	on	on	ADP
inlawrev-2355	839	7	a	a	DET
inlawrev-2355	839	8	consolidated	consolidated	ADJ
inlawrev-2355	839	9	basis	basis	NOUN
inlawrev-2355	839	10	for	for	ADP
inlawrev-2355	839	11	both	both	CCONJ
inlawrev-2355	839	12	gross	gross	ADJ
inlawrev-2355	839	13	and	and	CCONJ
inlawrev-2355	839	14	adjusted	adjust	VERB
inlawrev-2355	839	15	gross	gross	ADJ
inlawrev-2355	839	16	income	income	NOUN
inlawrev-2355	839	17	tax	tax	NOUN
inlawrev-2355	839	18	purposes	purpose	NOUN
inlawrev-2355	839	19	is	be	AUX
inlawrev-2355	839	20	important	important	ADJ
inlawrev-2355	839	21	in	in	ADP
inlawrev-2355	839	22	order	order	NOUN
inlawrev-2355	839	23	to	to	PART
inlawrev-2355	839	24	ensure	ensure	VERB
inlawrev-2355	839	25	the	the	DET
inlawrev-2355	839	26	proper	proper	ADJ
inlawrev-2355	839	27	allocation	allocation	NOUN
inlawrev-2355	839	28	of	of	ADP
inlawrev-2355	839	29	all	all	DET
inlawrev-2355	839	30	credits	credit	NOUN
inlawrev-2355	839	31	.	.	PUNCT
inlawrev-2355	840	1	^"ind	^"ind	ADJ
inlawrev-2355	840	2	.	.	PUNCT
inlawrev-2355	841	1	code	code	PROPN
inlawrev-2355	841	2	§	§	PROPN
inlawrev-2355	841	3	6	6	NUM
inlawrev-2355	841	4	-	-	SYM
inlawrev-2355	841	5	3	3	NUM
inlawrev-2355	841	6	-	-	PUNCT
inlawrev-2355	841	7	8	8	NUM
inlawrev-2355	841	8	-	-	SYM
inlawrev-2355	841	9	5	5	NUM
inlawrev-2355	841	10	(	(	PUNCT
inlawrev-2355	841	11	1976	1976	NUM
inlawrev-2355	841	12	)	)	PUNCT
inlawrev-2355	841	13	.	.	PUNCT
inlawrev-2355	842	1	the	the	DET
inlawrev-2355	842	2	corporate	corporate	ADJ
inlawrev-2355	842	3	adjusted	adjust	VERB
inlawrev-2355	842	4	gross	gross	ADJ
inlawrev-2355	842	5	income	income	NOUN
inlawrev-2355	842	6	tax	tax	NOUN
inlawrev-2355	842	7	rate	rate	NOUN
inlawrev-2355	842	8	is	be	AUX
inlawrev-2355	842	9	3	3	NUM
inlawrev-2355	842	10	%	%	NOUN
inlawrev-2355	842	11	,	,	PUNCT
inlawrev-2355	842	12	and	and	CCONJ
inlawrev-2355	842	13	the	the	DET
inlawrev-2355	842	14	individual	individual	ADJ
inlawrev-2355	842	15	adjusted	adjust	VERB
inlawrev-2355	842	16	gross	gross	ADJ
inlawrev-2355	842	17	income	income	NOUN
inlawrev-2355	842	18	tax	tax	NOUN
inlawrev-2355	842	19	rate	rate	NOUN
inlawrev-2355	842	20	is	be	AUX
inlawrev-2355	842	21	currently	currently	ADV
inlawrev-2355	842	22	1.9	1.9	NUM
inlawrev-2355	842	23	%	%	NOUN
inlawrev-2355	842	24	.	.	PUNCT
inlawrev-2355	843	1	i	i	PRON
inlawrev-2355	843	2	d.	d.	PROPN
inlawrev-2355	843	3	§	§	PROPN
inlawrev-2355	843	4	6	6	NUM
inlawrev-2355	843	5	-	-	SYM
inlawrev-2355	843	6	3	3	NUM
inlawrev-2355	843	7	-	-	PUNCT
inlawrev-2355	843	8	2	2	NUM
inlawrev-2355	843	9	-	-	SYM
inlawrev-2355	843	10	1	1	NUM
inlawrev-2355	843	11	(	(	PUNCT
inlawrev-2355	843	12	supp	supp	NOUN
inlawrev-2355	843	13	.	.	PUNCT
inlawrev-2355	843	14	1979	1979	NUM
inlawrev-2355	843	15	)	)	PUNCT
inlawrev-2355	843	16	(	(	PUNCT
inlawrev-2355	843	17	effective	effective	ADJ
inlawrev-2355	843	18	jan	jan	PROPN
inlawrev-2355	843	19	.	.	PROPN
inlawrev-2355	843	20	1	1	NUM
inlawrev-2355	843	21	,	,	PUNCT
inlawrev-2355	843	22	1980	1980	NUM
inlawrev-2355	843	23	)	)	PUNCT
inlawrev-2355	843	24	.	.	PUNCT
inlawrev-2355	843	25	''	''	PUNCT
inlawrev-2355	844	1	'	'	PUNCT
inlawrev-2355	844	2	i	i	PRON
inlawrev-2355	844	3	d.	d.	PROPN
inlawrev-2355	844	4	§	§	PROPN
inlawrev-2355	844	5	6	6	NUM
inlawrev-2355	844	6	-	-	SYM
inlawrev-2355	844	7	3	3	NUM
inlawrev-2355	844	8	-	-	PUNCT
inlawrev-2355	844	9	l-3.5(b	l-3.5(b	NOUN
inlawrev-2355	844	10	)	)	PUNCT
inlawrev-2355	844	11	(	(	PUNCT
inlawrev-2355	844	12	supp	supp	NOUN
inlawrev-2355	844	13	.	.	PUNCT
inlawrev-2355	844	14	1979	1979	NUM
inlawrev-2355	844	15	)	)	PUNCT
inlawrev-2355	844	16	.	.	PUNCT
inlawrev-2355	845	1	the	the	DET
inlawrev-2355	845	2	adjustments	adjustment	NOUN
inlawrev-2355	845	3	are	be	AUX
inlawrev-2355	845	4	as	as	SCONJ
inlawrev-2355	845	5	follows	follow	VERB
inlawrev-2355	845	6	:	:	PUNCT
inlawrev-2355	845	7	(	(	PUNCT
inlawrev-2355	845	8	1	1	X
inlawrev-2355	845	9	)	)	PUNCT
inlawrev-2355	845	10	deduct	deduct	NOUN
inlawrev-2355	845	11	income	income	NOUN
inlawrev-2355	845	12	exempt	exempt	ADJ
inlawrev-2355	845	13	from	from	ADP
inlawrev-2355	845	14	tax	tax	NOUN
inlawrev-2355	845	15	by	by	ADP
inlawrev-2355	845	16	the	the	DET
inlawrev-2355	845	17	united	united	PROPN
inlawrev-2355	845	18	states	states	PROPN
inlawrev-2355	845	19	constitution	constitution	PROPN
inlawrev-2355	845	20	and	and	CCONJ
inlawrev-2355	845	21	statutes	statute	NOUN
inlawrev-2355	845	22	;	;	PUNCT
inlawrev-2355	845	23	(	(	PUNCT
inlawrev-2355	845	24	2	2	X
inlawrev-2355	845	25	)	)	PUNCT
inlawrev-2355	845	26	add	add	VERB
inlawrev-2355	845	27	charitable	charitable	ADJ
inlawrev-2355	845	28	deductions	deduction	NOUN
inlawrev-2355	845	29	;	;	PUNCT
inlawrev-2355	845	30	and	and	CCONJ
inlawrev-2355	845	31	(	(	PUNCT
inlawrev-2355	845	32	3	3	X
inlawrev-2355	845	33	)	)	PUNCT
inlawrev-2355	845	34	add	add	VERB
inlawrev-2355	845	35	any	any	DET
inlawrev-2355	845	36	deductions	deduction	NOUN
inlawrev-2355	845	37	taken	take	VERB
inlawrev-2355	845	38	for	for	ADP
inlawrev-2355	845	39	state	state	NOUN
inlawrev-2355	845	40	income	income	NOUN
inlawrev-2355	845	41	and	and	CCONJ
inlawrev-2355	845	42	local	local	ADJ
inlawrev-2355	845	43	property	property	NOUN
inlawrev-2355	845	44	taxes	taxis	NOUN
inlawrev-2355	845	45	on	on	ADP
inlawrev-2355	845	46	the	the	DET
inlawrev-2355	845	47	taxpayer	taxpayer	NOUN
inlawrev-2355	845	48	's	's	PART
inlawrev-2355	845	49	federal	federal	ADJ
inlawrev-2355	845	50	return	return	NOUN
inlawrev-2355	845	51	.	.	PUNCT
inlawrev-2355	846	1	i	i	PRON
inlawrev-2355	846	2	d.	d.	PROPN
inlawrev-2355	846	3	''	''	PUNCT
inlawrev-2355	846	4	'	'	PUNCT
inlawrev-2355	846	5	i	i	PRON
inlawrev-2355	846	6	d.	d.	PROPN
inlawrev-2355	846	7	§	§	PROPN
inlawrev-2355	846	8	6	6	NUM
inlawrev-2355	846	9	-	-	SYM
inlawrev-2355	846	10	3	3	NUM
inlawrev-2355	846	11	-	-	PUNCT
inlawrev-2355	846	12	2	2	NUM
inlawrev-2355	846	13	-	-	PUNCT
inlawrev-2355	846	14	2(b)-(e	2(b)-(e	NUM
inlawrev-2355	846	15	)	)	PUNCT
inlawrev-2355	846	16	(	(	PUNCT
inlawrev-2355	846	17	1976	1976	NUM
inlawrev-2355	846	18	)	)	PUNCT
inlawrev-2355	846	19	.	.	PUNCT
inlawrev-2355	846	20	''	''	PUNCT
inlawrev-2355	846	21	^id	^id	PROPN
inlawrev-2355	846	22	.	.	PUNCT
inlawrev-2355	847	1	§	§	PROPN
inlawrev-2355	847	2	6	6	NUM
inlawrev-2355	847	3	-	-	SYM
inlawrev-2355	847	4	3	3	NUM
inlawrev-2355	847	5	-	-	PUNCT
inlawrev-2355	847	6	2	2	NUM
inlawrev-2355	847	7	-	-	PUNCT
inlawrev-2355	847	8	2(1	2(1	NUM
inlawrev-2355	847	9	)	)	PUNCT
inlawrev-2355	847	10	allows	allow	VERB
inlawrev-2355	847	11	the	the	DET
inlawrev-2355	847	12	use	use	NOUN
inlawrev-2355	847	13	of	of	ADP
inlawrev-2355	847	14	separate	separate	ADJ
inlawrev-2355	847	15	accounting	accounting	NOUN
inlawrev-2355	847	16	,	,	PUNCT
inlawrev-2355	847	17	the	the	DET
inlawrev-2355	847	18	exclusion	exclusion	NOUN
inlawrev-2355	847	19	or	or	CCONJ
inlawrev-2355	847	20	inclusion	inclusion	NOUN
inlawrev-2355	847	21	of	of	ADP
inlawrev-2355	847	22	one	one	NUM
inlawrev-2355	847	23	or	or	CCONJ
inlawrev-2355	847	24	more	more	ADJ
inlawrev-2355	847	25	factors	factor	NOUN
inlawrev-2355	847	26	,	,	PUNCT
inlawrev-2355	847	27	or	or	CCONJ
inlawrev-2355	847	28	the	the	DET
inlawrev-2355	847	29	employment	employment	NOUN
inlawrev-2355	847	30	of	of	ADP
inlawrev-2355	847	31	any	any	DET
inlawrev-2355	847	32	other	other	ADJ
inlawrev-2355	847	33	method	method	NOUN
inlawrev-2355	847	34	if	if	SCONJ
inlawrev-2355	847	35	the	the	DET
inlawrev-2355	847	36	three	three	NUM
inlawrev-2355	847	37	-	-	PUNCT
inlawrev-2355	847	38	factor	factor	NOUN
inlawrev-2355	847	39	formula	formula	NOUN
inlawrev-2355	847	40	provided	provide	VERB
inlawrev-2355	847	41	by	by	ADP
inlawrev-2355	847	42	i	i	PROPN
inlawrev-2355	847	43	d.	d.	PROPN
inlawrev-2355	847	44	§	§	PROPN
inlawrev-2355	847	45	6	6	NUM
inlawrev-2355	847	46	-	-	SYM
inlawrev-2355	847	47	3	3	NUM
inlawrev-2355	847	48	-	-	PUNCT
inlawrev-2355	847	49	2	2	NUM
inlawrev-2355	847	50	-	-	PUNCT
inlawrev-2355	847	51	2(b	2(b	NUM
inlawrev-2355	847	52	)	)	PUNCT
inlawrev-2355	847	53	fails	fail	VERB
inlawrev-2355	847	54	to	to	PART
inlawrev-2355	847	55	fairly	fairly	ADV
inlawrev-2355	847	56	reflect	reflect	VERB
inlawrev-2355	847	57	a	a	DET
inlawrev-2355	847	58	taxpayer	taxpayer	NOUN
inlawrev-2355	847	59	's	's	PART
inlawrev-2355	847	60	income	income	NOUN
inlawrev-2355	847	61	derived	derive	VERB
inlawrev-2355	847	62	from	from	ADP
inlawrev-2355	847	63	sources	source	NOUN
inlawrev-2355	847	64	in	in	ADP
inlawrev-2355	847	65	indiana	indiana	PROPN
inlawrev-2355	847	66	.	.	PUNCT
inlawrev-2355	848	1	''	''	PUNCT
inlawrev-2355	849	1	ud.^%	ud.^%	PRON
inlawrev-2355	849	2	6	6	NUM
inlawrev-2355	849	3	-	-	SYM
inlawrev-2355	849	4	3	3	NUM
inlawrev-2355	849	5	-	-	PUNCT
inlawrev-2355	849	6	2	2	NUM
inlawrev-2355	849	7	-	-	SYM
inlawrev-2355	849	8	3.1	3.1	NUM
inlawrev-2355	849	9	(	(	PUNCT
inlawrev-2355	849	10	supp	supp	NOUN
inlawrev-2355	849	11	.	.	PUNCT
inlawrev-2355	849	12	1979	1979	NUM
inlawrev-2355	849	13	)	)	PUNCT
inlawrev-2355	849	14	.	.	PUNCT
inlawrev-2355	850	1	the	the	DET
inlawrev-2355	850	2	indiana	indiana	PROPN
inlawrev-2355	850	3	statute	statute	PROPN
inlawrev-2355	850	4	adopts	adopt	VERB
inlawrev-2355	850	5	the	the	DET
inlawrev-2355	850	6	definition	definition	NOUN
inlawrev-2355	850	7	of	of	ADP
inlawrev-2355	850	8	unrelated	unrelated	ADJ
inlawrev-2355	850	9	income	income	NOUN
inlawrev-2355	850	10	in	in	ADP
inlawrev-2355	850	11	i.r.c	i.r.c	NOUN
inlawrev-2355	850	12	§	§	PROPN
inlawrev-2355	850	13	513	513	NUM
inlawrev-2355	850	14	.	.	PUNCT
inlawrev-2355	850	15	''	''	PUNCT
inlawrev-2355	851	1	«	«	PUNCT
inlawrev-2355	851	2	ind	ind	X
inlawrev-2355	851	3	.	.	PUNCT
inlawrev-2355	851	4	code	code	PROPN
inlawrev-2355	851	5	§	§	PROPN
inlawrev-2355	851	6	6	6	NUM
inlawrev-2355	851	7	-	-	SYM
inlawrev-2355	851	8	3	3	NUM
inlawrev-2355	851	9	-	-	PUNCT
inlawrev-2355	851	10	4	4	NUM
inlawrev-2355	851	11	-	-	SYM
inlawrev-2355	851	12	11	11	NUM
inlawrev-2355	851	13	(	(	PUNCT
inlawrev-2355	851	14	1976	1976	NUM
inlawrev-2355	851	15	)	)	PUNCT
inlawrev-2355	851	16	(	(	PUNCT
inlawrev-2355	851	17	partnerships	partnership	NOUN
inlawrev-2355	851	18	)	)	PUNCT
inlawrev-2355	851	19	;	;	PUNCT
inlawrev-2355	851	20	i	i	PROPN
inlawrev-2355	851	21	d.	d.	PROPN
inlawrev-2355	851	22	§	§	PROPN
inlawrev-2355	851	23	6	6	NUM
inlawrev-2355	851	24	-	-	SYM
inlawrev-2355	851	25	3	3	NUM
inlawrev-2355	851	26	-	-	PUNCT
inlawrev-2355	851	27	4	4	NUM
inlawrev-2355	851	28	-	-	SYM
inlawrev-2355	851	29	13	13	NUM
inlawrev-2355	851	30	(	(	PUNCT
inlawrev-2355	851	31	1976	1976	NUM
inlawrev-2355	851	32	&	&	CCONJ
inlawrev-2355	851	33	supp	supp	PROPN
inlawrev-2355	851	34	.	.	PUNCT
inlawrev-2355	852	1	1979	1979	NUM
inlawrev-2355	852	2	)	)	PUNCT
inlawrev-2355	852	3	(	(	PUNCT
inlawrev-2355	852	4	subchapter	subchapter	NOUN
inlawrev-2355	852	5	s	s	PART
inlawrev-2355	852	6	corporations	corporation	NOUN
inlawrev-2355	852	7	)	)	PUNCT
inlawrev-2355	852	8	.	.	PUNCT
inlawrev-2355	853	1	the	the	DET
inlawrev-2355	853	2	returns	return	NOUN
inlawrev-2355	853	3	filed	file	VERB
inlawrev-2355	853	4	by	by	ADP
inlawrev-2355	853	5	each	each	PRON
inlawrev-2355	853	6	of	of	ADP
inlawrev-2355	853	7	these	these	DET
inlawrev-2355	853	8	entities	entity	NOUN
inlawrev-2355	853	9	are	be	AUX
inlawrev-2355	853	10	merely	merely	ADV
inlawrev-2355	853	11	information	information	NOUN
inlawrev-2355	853	12	returns	return	NOUN
inlawrev-2355	853	13	unless	unless	SCONJ
inlawrev-2355	853	14	the	the	DET
inlawrev-2355	853	15	partnership	partnership	NOUN
inlawrev-2355	853	16	or	or	CCONJ
inlawrev-2355	853	17	subchapter	subchapter	NOUN
inlawrev-2355	853	18	s	s	PART
inlawrev-2355	853	19	corporation	corporation	NOUN
inlawrev-2355	853	20	has	have	VERB
inlawrev-2355	853	21	a	a	DET
inlawrev-2355	853	22	use	use	NOUN
inlawrev-2355	853	23	or	or	CCONJ
inlawrev-2355	853	24	intangibles	intangible	NOUN
inlawrev-2355	853	25	tax	tax	NOUN
inlawrev-2355	853	26	liability	liability	NOUN
inlawrev-2355	853	27	.	.	PUNCT
inlawrev-2355	854	1	28	28	NUM
inlawrev-2355	854	2	indiana	indiana	PROPN
inlawrev-2355	854	3	lawreview	lawreview	PROPN
inlawrev-2355	855	1	[	[	X
inlawrev-2355	855	2	vol	vol	NOUN
inlawrev-2355	855	3	.	.	PUNCT
inlawrev-2355	856	1	13:1	13:1	NUM
inlawrev-2355	856	2	universities.^^^	universities.^^^	PROPN
inlawrev-2355	856	3	second	second	ADJ
inlawrev-2355	856	4	,	,	PUNCT
inlawrev-2355	856	5	a	a	DET
inlawrev-2355	856	6	credit	credit	NOUN
inlawrev-2355	856	7	is	be	AUX
inlawrev-2355	856	8	allowed	allow	VERB
inlawrev-2355	856	9	for	for	ADP
inlawrev-2355	856	10	salaries	salary	NOUN
inlawrev-2355	856	11	and	and	CCONJ
inlawrev-2355	856	12	wages	wage	NOUN
inlawrev-2355	856	13	paid	pay	VERB
inlawrev-2355	856	14	in	in	ADP
inlawrev-2355	856	15	training	train	VERB
inlawrev-2355	856	16	the	the	DET
inlawrev-2355	856	17	hard	hard	ADJ
inlawrev-2355	856	18	-	-	PUNCT
inlawrev-2355	856	19	core	core	NOUN
inlawrev-2355	856	20	unemployed	unemployed	ADJ
inlawrev-2355	856	21	in	in	ADP
inlawrev-2355	856	22	either	either	CCONJ
inlawrev-2355	856	23	basic	basic	ADJ
inlawrev-2355	856	24	skills	skill	NOUN
inlawrev-2355	856	25	or	or	CCONJ
inlawrev-2355	856	26	specific	specific	ADJ
inlawrev-2355	856	27	job	job	NOUN
inlawrev-2355	856	28	skills.^^	skills.^^	PUNCT
inlawrev-2355	856	29	"	"	PUNCT
inlawrev-2355	856	30	third	third	ADJ
inlawrev-2355	856	31	,	,	PUNCT
inlawrev-2355	856	32	a	a	DET
inlawrev-2355	856	33	corporate	corporate	ADJ
inlawrev-2355	856	34	taxpayer	taxpayer	NOUN
inlawrev-2355	856	35	can	can	AUX
inlawrev-2355	856	36	receive	receive	VERB
inlawrev-2355	856	37	a	a	DET
inlawrev-2355	856	38	credit	credit	NOUN
inlawrev-2355	856	39	of	of	ADP
inlawrev-2355	856	40	up	up	ADP
inlawrev-2355	856	41	to	to	PART
inlawrev-2355	856	42	$	$	SYM
inlawrev-2355	856	43	25,000	25,000	NUM
inlawrev-2355	856	44	for	for	ADP
inlawrev-2355	856	45	amounts	amount	NOUN
inlawrev-2355	856	46	invested	invest	VERB
inlawrev-2355	856	47	in	in	ADP
inlawrev-2355	856	48	economically	economically	ADV
inlawrev-2355	856	49	disadvantaged	disadvantaged	ADJ
inlawrev-2355	856	50	areas.^^^	areas.^^^	PROPN
inlawrev-2355	856	51	indiana	indiana	PROPN
inlawrev-2355	856	52	department	department	PROPN
inlawrev-2355	856	53	of	of	ADP
inlawrev-2355	856	54	revenue	revenue	NOUN
inlawrev-2355	856	55	v.	v.	ADP
inlawrev-2355	856	56	kimberly	kimberly	PROPN
inlawrev-2355	856	57	-	-	PUNCT
inlawrev-2355	856	58	clark	clark	PROPN
inlawrev-2355	856	59	corp	corp	PROPN
inlawrev-2355	856	60	.	.	PROPN
inlawrev-2355	856	61	,^^^	,^^^	PUNCT
inlawrev-2355	856	62	the	the	DET
inlawrev-2355	856	63	first	first	ADJ
inlawrev-2355	856	64	significant	significant	ADJ
inlawrev-2355	856	65	decision	decision	NOUN
inlawrev-2355	856	66	under	under	ADP
inlawrev-2355	856	67	indiana	indiana	PROPN
inlawrev-2355	856	68	's	's	PART
inlawrev-2355	856	69	adjusted	adjust	VERB
inlawrev-2355	856	70	gross	gross	ADJ
inlawrev-2355	856	71	income	income	NOUN
inlawrev-2355	856	72	tax	tax	NOUN
inlawrev-2355	856	73	,	,	PUNCT
inlawrev-2355	856	74	concerned	concern	VERB
inlawrev-2355	856	75	the	the	DET
inlawrev-2355	856	76	applicability	applicability	NOUN
inlawrev-2355	856	77	of	of	ADP
inlawrev-2355	856	78	the	the	DET
inlawrev-2355	856	79	adjusted	adjust	VERB
inlawrev-2355	856	80	gross	gross	ADJ
inlawrev-2355	856	81	income	income	NOUN
inlawrev-2355	856	82	tax	tax	NOUN
inlawrev-2355	856	83	to	to	ADP
inlawrev-2355	856	84	the	the	DET
inlawrev-2355	856	85	taxpayer	taxpayer	NOUN
inlawrev-2355	856	86	's	's	PART
inlawrev-2355	856	87	indiana	indiana	PROPN
inlawrev-2355	856	88	operations	operation	NOUN
inlawrev-2355	856	89	.	.	PUNCT
inlawrev-2355	857	1	during	during	ADP
inlawrev-2355	857	2	the	the	DET
inlawrev-2355	857	3	years	year	NOUN
inlawrev-2355	857	4	1969	1969	NUM
inlawrev-2355	857	5	to	to	ADP
inlawrev-2355	857	6	1971	1971	NUM
inlawrev-2355	857	7	,	,	PUNCT
inlawrev-2355	857	8	kimberly	kimberly	NOUN
inlawrev-2355	857	9	-	-	PUNCT
inlawrev-2355	857	10	clark	clark	NOUN
inlawrev-2355	857	11	employed	employ	VERB
inlawrev-2355	857	12	several	several	ADJ
inlawrev-2355	857	13	salesmen	salesman	NOUN
inlawrev-2355	857	14	who	who	PRON
inlawrev-2355	857	15	lived	live	VERB
inlawrev-2355	857	16	in	in	ADP
inlawrev-2355	857	17	indiana	indiana	PROPN
inlawrev-2355	857	18	but	but	CCONJ
inlawrev-2355	857	19	reported	report	VERB
inlawrev-2355	857	20	to	to	ADP
inlawrev-2355	857	21	out	out	ADP
inlawrev-2355	857	22	-	-	PUNCT
inlawrev-2355	857	23	of	of	ADP
inlawrev-2355	857	24	-	-	PUNCT
inlawrev-2355	857	25	state	state	NOUN
inlawrev-2355	857	26	district	district	NOUN
inlawrev-2355	857	27	offices	office	NOUN
inlawrev-2355	857	28	.	.	PUNCT
inlawrev-2355	858	1	the	the	DET
inlawrev-2355	858	2	activities	activity	NOUN
inlawrev-2355	858	3	of	of	ADP
inlawrev-2355	858	4	these	these	DET
inlawrev-2355	858	5	salesmen	salesman	NOUN
inlawrev-2355	858	6	in	in	ADP
inlawrev-2355	858	7	indiana	indiana	PROPN
inlawrev-2355	858	8	consisted	consist	VERB
inlawrev-2355	858	9	of	of	ADP
inlawrev-2355	858	10	checking	check	VERB
inlawrev-2355	858	11	shelf	shelf	NOUN
inlawrev-2355	858	12	facing	facing	NOUN
inlawrev-2355	858	13	,	,	PUNCT
inlawrev-2355	858	14	checking	check	VERB
inlawrev-2355	858	15	customer	customer	NOUN
inlawrev-2355	858	16	inventories	inventory	NOUN
inlawrev-2355	858	17	,	,	PUNCT
inlawrev-2355	858	18	pricing	pricing	NOUN
inlawrev-2355	858	19	products	product	NOUN
inlawrev-2355	858	20	,	,	PUNCT
inlawrev-2355	858	21	stocking	stock	VERB
inlawrev-2355	858	22	shelves	shelf	NOUN
inlawrev-2355	858	23	,	,	PUNCT
inlawrev-2355	858	24	erecting	erect	VERB
inlawrev-2355	858	25	displays	display	NOUN
inlawrev-2355	858	26	,	,	PUNCT
inlawrev-2355	858	27	conveying	convey	VERB
inlawrev-2355	858	28	information	information	NOUN
inlawrev-2355	858	29	to	to	ADP
inlawrev-2355	858	30	customers	customer	NOUN
inlawrev-2355	858	31	concerning	concern	VERB
inlawrev-2355	858	32	out	out	ADV
inlawrev-2355	858	33	-	-	PUNCT
inlawrev-2355	858	34	of	of	ADP
inlawrev-2355	858	35	-	-	PUNCT
inlawrev-2355	858	36	stock	stock	NOUN
inlawrev-2355	858	37	conditions	condition	NOUN
inlawrev-2355	858	38	or	or	CCONJ
inlawrev-2355	858	39	delays	delay	NOUN
inlawrev-2355	858	40	in	in	ADP
inlawrev-2355	858	41	shipments	shipment	NOUN
inlawrev-2355	858	42	,	,	PUNCT
inlawrev-2355	858	43	verifying	verify	VERB
inlawrev-2355	858	44	destruction	destruction	NOUN
inlawrev-2355	858	45	of	of	ADP
inlawrev-2355	858	46	damaged	damage	VERB
inlawrev-2355	858	47	merchandise	merchandise	NOUN
inlawrev-2355	858	48	for	for	ADP
inlawrev-2355	858	49	special	special	ADJ
inlawrev-2355	858	50	promotions	promotion	NOUN
inlawrev-2355	858	51	,	,	PUNCT
inlawrev-2355	858	52	and	and	CCONJ
inlawrev-2355	858	53	coordinating	coordinate	VERB
inlawrev-2355	858	54	delivery	delivery	NOUN
inlawrev-2355	858	55	of	of	ADP
inlawrev-2355	858	56	merchandise	merchandise	NOUN
inlawrev-2355	858	57	for	for	ADP
inlawrev-2355	858	58	special	special	ADJ
inlawrev-2355	858	59	promotions	promotion	NOUN
inlawrev-2355	858	60	.	.	PUNCT
inlawrev-2355	859	1	the	the	DET
inlawrev-2355	859	2	issue	issue	NOUN
inlawrev-2355	859	3	for	for	ADP
inlawrev-2355	859	4	determination	determination	NOUN
inlawrev-2355	859	5	was	be	AUX
inlawrev-2355	859	6	whether	whether	SCONJ
inlawrev-2355	859	7	these	these	DET
inlawrev-2355	859	8	activities	activity	NOUN
inlawrev-2355	859	9	constituted	constitute	VERB
inlawrev-2355	859	10	mere	mere	ADJ
inlawrev-2355	859	11	solicitation	solicitation	NOUN
inlawrev-2355	859	12	under	under	ADP
inlawrev-2355	859	13	public	public	ADJ
inlawrev-2355	859	14	law	law	NOUN
inlawrev-2355	859	15	86	86	NUM
inlawrev-2355	859	16	-	-	SYM
inlawrev-2355	859	17	272,^^^	272,^^^	NUM
inlawrev-2355	859	18	thereby	thereby	ADV
inlawrev-2355	859	19	relieving	relieve	VERB
inlawrev-2355	859	20	kimberly	kimberly	NOUN
inlawrev-2355	859	21	-	-	PUNCT
inlawrev-2355	859	22	clark	clark	PROPN
inlawrev-2355	859	23	from	from	ADP
inlawrev-2355	859	24	indiana	indiana	PROPN
inlawrev-2355	859	25	's	's	PART
inlawrev-2355	859	26	adjusted	adjust	VERB
inlawrev-2355	859	27	gross	gross	ADJ
inlawrev-2355	859	28	income	income	NOUN
inlawrev-2355	859	29	tax	tax	NOUN
inlawrev-2355	859	30	.	.	PUNCT
inlawrev-2355	860	1	although	although	SCONJ
inlawrev-2355	860	2	the	the	DET
inlawrev-2355	860	3	first	first	ADJ
inlawrev-2355	860	4	four	four	NUM
inlawrev-2355	860	5	activities	activity	NOUN
inlawrev-2355	860	6	constituted	constitute	VERB
inlawrev-2355	860	7	mere	mere	ADJ
inlawrev-2355	860	8	solicitation	solicitation	NOUN
inlawrev-2355	860	9	,	,	PUNCT
inlawrev-2355	860	10	the	the	DET
inlawrev-2355	860	11	court	court	NOUN
inlawrev-2355	860	12	of	of	ADP
inlawrev-2355	860	13	appeals	appeal	NOUN
inlawrev-2355	860	14	held	hold	VERB
inlawrev-2355	860	15	that	that	SCONJ
inlawrev-2355	860	16	the	the	DET
inlawrev-2355	860	17	remaining	remain	VERB
inlawrev-2355	860	18	three	three	NUM
inlawrev-2355	860	19	activities	activity	NOUN
inlawrev-2355	860	20	exceeded	exceed	VERB
inlawrev-2355	860	21	the	the	DET
inlawrev-2355	860	22	immunity	immunity	NOUN
inlawrev-2355	860	23	from	from	ADP
inlawrev-2355	860	24	state	state	NOUN
inlawrev-2355	860	25	taxation	taxation	NOUN
inlawrev-2355	860	26	afforded	afford	VERB
inlawrev-2355	860	27	by	by	ADP
inlawrev-2355	860	28	public	public	ADJ
inlawrev-2355	860	29	law	law	NOUN
inlawrev-2355	860	30	86	86	NUM
inlawrev-2355	860	31	-	-	SYM
inlawrev-2355	860	32	272	272	NUM
inlawrev-2355	860	33	and	and	CCONJ
inlawrev-2355	860	34	provided	provide	VERB
inlawrev-2355	860	35	a	a	DET
inlawrev-2355	860	36	sufficient	sufficient	ADJ
inlawrev-2355	860	37	nexus	nexus	NOUN
inlawrev-2355	860	38	for	for	ADP
inlawrev-2355	860	39	imposition	imposition	NOUN
inlawrev-2355	860	40	of	of	ADP
inlawrev-2355	860	41	the	the	DET
inlawrev-2355	860	42	adjusted	adjust	VERB
inlawrev-2355	860	43	gross	gross	ADJ
inlawrev-2355	860	44	income	income	NOUN
inlawrev-2355	860	45	tax	tax	NOUN
inlawrev-2355	860	46	on	on	ADP
inlawrev-2355	860	47	income	income	NOUN
inlawrev-2355	860	48	derived	derive	VERB
inlawrev-2355	860	49	by	by	ADP
inlawrev-2355	860	50	kimberly	kimberly	NOUN
inlawrev-2355	860	51	-	-	PUNCT
inlawrev-2355	860	52	clark	clark	NOUN
inlawrev-2355	860	53	from	from	ADP
inlawrev-2355	860	54	sales	sale	NOUN
inlawrev-2355	860	55	into	into	ADP
inlawrev-2355	860	56	indiana.^^	indiana.^^	NOUN
inlawrev-2355	860	57	"	"	PUNCT
inlawrev-2355	860	58	solicitation	solicitation	NOUN
inlawrev-2355	860	59	,	,	PUNCT
inlawrev-2355	860	60	according	accord	VERB
inlawrev-2355	860	61	to	to	ADP
inlawrev-2355	860	62	the	the	DET
inlawrev-2355	860	63	opinion	opinion	NOUN
inlawrev-2355	860	64	,	,	PUNCT
inlawrev-2355	860	65	is	be	AUX
inlawrev-2355	860	66	limited	limit	VERB
inlawrev-2355	860	67	to	to	ADP
inlawrev-2355	860	68	activities	activity	NOUN
inlawrev-2355	860	69	that	that	PRON
inlawrev-2355	860	70	lead	lead	VERB
inlawrev-2355	860	71	to	to	ADP
inlawrev-2355	860	72	the	the	DET
inlawrev-2355	860	73	placing	placing	NOUN
inlawrev-2355	860	74	of	of	ADP
inlawrev-2355	860	75	orders	order	NOUN
inlawrev-2355	860	76	and	and	CCONJ
inlawrev-2355	860	77	does	do	AUX
inlawrev-2355	860	78	not	not	PART
inlawrev-2355	860	79	include	include	VERB
inlawrev-2355	860	80	activities	activity	NOUN
inlawrev-2355	860	81	that	that	PRON
inlawrev-2355	860	82	follow	follow	VERB
inlawrev-2355	860	83	as	as	ADP
inlawrev-2355	860	84	a	a	DET
inlawrev-2355	860	85	natural	natural	ADJ
inlawrev-2355	860	86	result	result	NOUN
inlawrev-2355	860	87	of	of	ADP
inlawrev-2355	860	88	the	the	DET
inlawrev-2355	860	89	prior	prior	ADJ
inlawrev-2355	860	90	placing	placing	NOUN
inlawrev-2355	860	91	of	of	ADP
inlawrev-2355	860	92	orders	order	NOUN
inlawrev-2355	860	93	,	,	PUNCT
inlawrev-2355	860	94	such	such	ADJ
inlawrev-2355	860	95	as	as	ADP
inlawrev-2355	860	96	the	the	DET
inlawrev-2355	860	97	servicing	servicing	NOUN
inlawrev-2355	860	98	of	of	ADP
inlawrev-2355	860	99	prior	prior	ADJ
inlawrev-2355	860	100	accounts.^^^	accounts.^^^	PROPN
inlawrev-2355	860	101	the	the	DET
inlawrev-2355	860	102	kimberly	kimberly	NOUN
inlawrev-2355	860	103	-	-	PUNCT
inlawrev-2355	860	104	clark	clark	NOUN
inlawrev-2355	860	105	decision	decision	NOUN
inlawrev-2355	860	106	is	be	AUX
inlawrev-2355	860	107	far	far	ADV
inlawrev-2355	860	108	from	from	ADP
inlawrev-2355	860	109	a	a	DET
inlawrev-2355	860	110	definitive	definitive	ADJ
inlawrev-2355	860	111	statement	statement	NOUN
inlawrev-2355	860	112	,	,	PUNCT
inlawrev-2355	860	113	however	however	ADV
inlawrev-2355	860	114	.	.	PUNCT
inlawrev-2355	861	1	in	in	ADP
inlawrev-2355	861	2	smith	smith	PROPN
inlawrev-2355	861	3	kline	kline	PROPN
inlawrev-2355	861	4	<	<	PROPN
inlawrev-2355	861	5	&	&	CCONJ
inlawrev-2355	861	6	french	french	ADJ
inlawrev-2355	861	7	laboratories	laboratory	NOUN
inlawrev-2355	861	8	v.	v.	ADP
inlawrev-2355	861	9	state	state	PROPN
inlawrev-2355	861	10	tax	tax	NOUN
inlawrev-2355	861	11	commission,^^^	commission,^^^	PROPN
inlawrev-2355	861	12	the	the	DET
inlawrev-2355	861	13	oregon	oregon	PROPN
inlawrev-2355	861	14	supreme	supreme	PROPN
inlawrev-2355	861	15	court	court	PROPN
inlawrev-2355	861	16	found	find	VERB
inlawrev-2355	861	17	that	that	SCONJ
inlawrev-2355	861	18	the	the	DET
inlawrev-2355	861	19	activities	activity	NOUN
inlawrev-2355	861	20	of	of	ADP
inlawrev-2355	861	21	the	the	DET
inlawrev-2355	861	22	taxpayer	taxpayer	NOUN
inlawrev-2355	861	23	's	's	PART
inlawrev-2355	861	24	detail	detail	NOUN
inlawrev-2355	861	25	men	man	NOUN
inlawrev-2355	861	26	to	to	PART
inlawrev-2355	861	27	be	be	AUX
inlawrev-2355	861	28	solicitation	solicitation	NOUN
inlawrev-2355	861	29	under	under	ADP
inlawrev-2355	861	30	public	public	ADJ
inlawrev-2355	861	31	law	law	NOUN
inlawrev-2355	861	32	86	86	NUM
inlawrev-2355	861	33	-	-	PUNCT
inlawrev-2355	861	34	272.^^^	272.^^^	NUM
inlawrev-2355	861	35	^'^/d	^'^/d	ADP
inlawrev-2355	861	36	§	§	PROPN
inlawrev-2355	861	37	6	6	NUM
inlawrev-2355	861	38	-	-	SYM
inlawrev-2355	861	39	3	3	NUM
inlawrev-2355	861	40	-	-	PUNCT
inlawrev-2355	861	41	3	3	NUM
inlawrev-2355	861	42	-	-	NUM
inlawrev-2355	861	43	5{c	5{c	NUM
inlawrev-2355	861	44	)	)	PUNCT
inlawrev-2355	861	45	(	(	PUNCT
inlawrev-2355	861	46	supp	supp	NOUN
inlawrev-2355	861	47	.	.	PUNCT
inlawrev-2355	861	48	1979	1979	NUM
inlawrev-2355	861	49	)	)	PUNCT
inlawrev-2355	861	50	.	.	PUNCT
inlawrev-2355	862	1	the	the	DET
inlawrev-2355	862	2	credit	credit	NOUN
inlawrev-2355	862	3	is	be	AUX
inlawrev-2355	862	4	denied	deny	VERB
inlawrev-2355	862	5	a	a	DET
inlawrev-2355	862	6	corporate	corporate	ADJ
inlawrev-2355	862	7	taxpayer	taxpayer	NOUN
inlawrev-2355	862	8	who	who	PRON
inlawrev-2355	862	9	is	be	AUX
inlawrev-2355	862	10	not	not	PART
inlawrev-2355	862	11	subject	subject	ADJ
inlawrev-2355	862	12	to	to	ADP
inlawrev-2355	862	13	the	the	DET
inlawrev-2355	862	14	adjusted	adjust	VERB
inlawrev-2355	862	15	gross	gross	ADJ
inlawrev-2355	862	16	income	income	NOUN
inlawrev-2355	862	17	tax	tax	NOUN
inlawrev-2355	862	18	.	.	PUNCT
inlawrev-2355	863	1	i	i	PRON
inlawrev-2355	863	2	d.	d.	PROPN
inlawrev-2355	863	3	§	§	PROPN
inlawrev-2355	863	4	6	6	NUM
inlawrev-2355	863	5	-	-	SYM
inlawrev-2355	863	6	3	3	NUM
inlawrev-2355	863	7	-	-	PUNCT
inlawrev-2355	863	8	3	3	NUM
inlawrev-2355	863	9	-	-	PUNCT
inlawrev-2355	863	10	5(a	5(a	NUM
inlawrev-2355	863	11	)	)	PUNCT
inlawrev-2355	863	12	.	.	PUNCT
inlawrev-2355	863	13	''	''	PUNCT
inlawrev-2355	864	1	'	'	PUNCT
inlawrev-2355	864	2	i	i	PRON
inlawrev-2355	864	3	d.	d.	PROPN
inlawrev-2355	864	4	§	§	PROPN
inlawrev-2355	864	5	22	22	NUM
inlawrev-2355	864	6	-	-	SYM
inlawrev-2355	864	7	1	1	NUM
inlawrev-2355	864	8	-	-	PUNCT
inlawrev-2355	864	9	4	4	NUM
inlawrev-2355	864	10	-	-	SYM
inlawrev-2355	864	11	71	71	NUM
inlawrev-2355	864	12	(	(	PUNCT
inlawrev-2355	864	13	1976	1976	NUM
inlawrev-2355	864	14	&	&	CCONJ
inlawrev-2355	864	15	supp	supp	PROPN
inlawrev-2355	864	16	.	.	PUNCT
inlawrev-2355	864	17	1978	1978	NUM
inlawrev-2355	864	18	)	)	PUNCT
inlawrev-2355	864	19	.	.	PUNCT
inlawrev-2355	865	1	^^'these	^^'these	ADJ
inlawrev-2355	865	2	neighborhood	neighborhood	NOUN
inlawrev-2355	865	3	assistance	assistance	NOUN
inlawrev-2355	865	4	credits	credit	NOUN
inlawrev-2355	865	5	are	be	AUX
inlawrev-2355	865	6	provided	provide	VERB
inlawrev-2355	865	7	by	by	ADP
inlawrev-2355	865	8	i	i	PROPN
inlawrev-2355	865	9	d.	d.	PROPN
inlawrev-2355	865	10	§	§	PROPN
inlawrev-2355	865	11	6	6	NUM
inlawrev-2355	865	12	-	-	SYM
inlawrev-2355	865	13	3	3	NUM
inlawrev-2355	865	14	-	-	NUM
inlawrev-2355	865	15	3.1	3.1	NUM
inlawrev-2355	865	16	-	-	SYM
inlawrev-2355	865	17	1	1	NUM
inlawrev-2355	865	18	to	to	PART
inlawrev-2355	865	19	-7	-7	INTJ
inlawrev-2355	865	20	(	(	PUNCT
inlawrev-2355	865	21	1976	1976	NUM
inlawrev-2355	865	22	&	&	CCONJ
inlawrev-2355	865	23	supp	supp	PROPN
inlawrev-2355	865	24	.	.	PUNCT
inlawrev-2355	866	1	1979	1979	NUM
inlawrev-2355	866	2	)	)	PUNCT
inlawrev-2355	866	3	.	.	PUNCT
inlawrev-2355	867	1	economically	economically	ADV
inlawrev-2355	867	2	disadvantaged	disadvantaged	ADJ
inlawrev-2355	867	3	areas	area	NOUN
inlawrev-2355	867	4	are	be	AUX
inlawrev-2355	867	5	determined	determine	VERB
inlawrev-2355	867	6	by	by	ADP
inlawrev-2355	867	7	the	the	DET
inlawrev-2355	867	8	state	state	PROPN
inlawrev-2355	867	9	department	department	PROPN
inlawrev-2355	867	10	of	of	ADP
inlawrev-2355	867	11	commerce	commerce	PROPN
inlawrev-2355	867	12	.	.	PUNCT
inlawrev-2355	868	1	i	i	PRON
inlawrev-2355	868	2	d.	d.	PROPN
inlawrev-2355	868	3	§	§	PROPN
inlawrev-2355	868	4	6	6	NUM
inlawrev-2355	868	5	-	-	SYM
inlawrev-2355	868	6	3	3	NUM
inlawrev-2355	868	7	-	-	SYM
inlawrev-2355	868	8	3	3	NUM
inlawrev-2355	868	9	.	.	PUNCT
inlawrev-2355	869	1	l	l	NOUN
inlawrev-2355	869	2	-	-	PUNCT
inlawrev-2355	869	3	l(b	l(b	PROPN
inlawrev-2355	869	4	)	)	PUNCT
inlawrev-2355	869	5	(	(	PUNCT
inlawrev-2355	869	6	supp	supp	NOUN
inlawrev-2355	869	7	.	.	PUNCT
inlawrev-2355	869	8	1979	1979	NUM
inlawrev-2355	869	9	)	)	PUNCT
inlawrev-2355	869	10	.	.	PUNCT
inlawrev-2355	870	1	a	a	DET
inlawrev-2355	870	2	maximum	maximum	NOUN
inlawrev-2355	870	3	of	of	ADP
inlawrev-2355	870	4	one	one	NUM
inlawrev-2355	870	5	million	million	NUM
inlawrev-2355	870	6	dollars	dollar	NOUN
inlawrev-2355	870	7	in	in	ADP
inlawrev-2355	870	8	tax	tax	NOUN
inlawrev-2355	870	9	credits	credit	NOUN
inlawrev-2355	870	10	is	be	AUX
inlawrev-2355	870	11	available	available	ADJ
inlawrev-2355	870	12	in	in	ADP
inlawrev-2355	870	13	each	each	DET
inlawrev-2355	870	14	state	state	NOUN
inlawrev-2355	870	15	fiscal	fiscal	ADJ
inlawrev-2355	870	16	year	year	NOUN
inlawrev-2355	870	17	.	.	PUNCT
inlawrev-2355	871	1	i	i	PRON
inlawrev-2355	871	2	d.	d.	PROPN
inlawrev-2355	871	3	§	§	PROPN
inlawrev-2355	871	4	6	6	NUM
inlawrev-2355	871	5	-	-	SYM
inlawrev-2355	871	6	3	3	NUM
inlawrev-2355	871	7	-	-	NUM
inlawrev-2355	871	8	3.1	3.1	NUM
inlawrev-2355	871	9	-	-	SYM
inlawrev-2355	871	10	6	6	NUM
inlawrev-2355	871	11	(	(	PUNCT
inlawrev-2355	871	12	1976	1976	NUM
inlawrev-2355	871	13	)	)	PUNCT
inlawrev-2355	871	14	.	.	PUNCT
inlawrev-2355	872	1	=	=	NOUN
inlawrev-2355	872	2	^^==375	^^==375	X
inlawrev-2355	872	3	n.e.2d	n.e.2d	NOUN
inlawrev-2355	872	4	1146	1146	NUM
inlawrev-2355	872	5	(	(	PUNCT
inlawrev-2355	872	6	ind	ind	NOUN
inlawrev-2355	872	7	.	.	PUNCT
inlawrev-2355	873	1	ct	ct	PROPN
inlawrev-2355	873	2	.	.	PUNCT
inlawrev-2355	874	1	app	app	PROPN
inlawrev-2355	874	2	.	.	PROPN
inlawrev-2355	874	3	1978	1978	NUM
inlawrev-2355	874	4	)	)	PUNCT
inlawrev-2355	874	5	.	.	PUNCT
inlawrev-2355	875	1	^^^15	^^^15	PUNCT
inlawrev-2355	876	1	u.s.c	u.s.c	ADJ
inlawrev-2355	876	2	.	.	PUNCT
inlawrev-2355	877	1	§	§	PROPN
inlawrev-2355	877	2	381	381	NUM
inlawrev-2355	877	3	(	(	PUNCT
inlawrev-2355	877	4	1976	1976	NUM
inlawrev-2355	877	5	)	)	PUNCT
inlawrev-2355	877	6	(	(	PUNCT
inlawrev-2355	877	7	providing	provide	VERB
inlawrev-2355	877	8	that	that	DET
inlawrev-2355	877	9	income	income	NOUN
inlawrev-2355	877	10	from	from	ADP
inlawrev-2355	877	11	interstate	interstate	ADJ
inlawrev-2355	877	12	commerce	commerce	NOUN
inlawrev-2355	877	13	may	may	AUX
inlawrev-2355	877	14	not	not	PART
inlawrev-2355	877	15	be	be	AUX
inlawrev-2355	877	16	subject	subject	ADJ
inlawrev-2355	877	17	to	to	ADP
inlawrev-2355	877	18	state	state	NOUN
inlawrev-2355	877	19	taxation	taxation	NOUN
inlawrev-2355	877	20	if	if	SCONJ
inlawrev-2355	877	21	activity	activity	NOUN
inlawrev-2355	877	22	within	within	ADP
inlawrev-2355	877	23	the	the	DET
inlawrev-2355	877	24	state	state	NOUN
inlawrev-2355	877	25	consists	consist	VERB
inlawrev-2355	877	26	only	only	ADV
inlawrev-2355	877	27	of	of	ADP
inlawrev-2355	877	28	solicitation	solicitation	NOUN
inlawrev-2355	877	29	)	)	PUNCT
inlawrev-2355	877	30	.	.	PUNCT
inlawrev-2355	877	31	'	'	PUNCT
inlawrev-2355	878	1	=	=	SYM
inlawrev-2355	878	2	=	=	NOUN
inlawrev-2355	878	3	"	"	PUNCT
inlawrev-2355	878	4	375	375	NUM
inlawrev-2355	878	5	n.e.2d	n.e.2d	NOUN
inlawrev-2355	878	6	at	at	ADP
inlawrev-2355	878	7	1151	1151	NUM
inlawrev-2355	878	8	.	.	PUNCT
inlawrev-2355	878	9	''	''	PUNCT
inlawrev-2355	879	1	'	'	PUNCT
inlawrev-2355	879	2	i	i	PRON
inlawrev-2355	879	3	d.	d.	PROPN
inlawrev-2355	879	4	at	at	ADP
inlawrev-2355	879	5	1150	1150	NUM
inlawrev-2355	879	6	.	.	PUNCT
inlawrev-2355	880	1	2'«241	2'«241	NUM
inlawrev-2355	880	2	or	or	CCONJ
inlawrev-2355	880	3	.	.	PUNCT
inlawrev-2355	881	1	50	50	NUM
inlawrev-2355	881	2	,	,	PUNCT
inlawrev-2355	881	3	403	403	NUM
inlawrev-2355	881	4	p.2d	p.2d	NUM
inlawrev-2355	881	5	375	375	NUM
inlawrev-2355	881	6	(	(	PUNCT
inlawrev-2355	881	7	1965	1965	NUM
inlawrev-2355	881	8	)	)	PUNCT
inlawrev-2355	881	9	.	.	PUNCT
inlawrev-2355	882	1	"	"	PUNCT
inlawrev-2355	882	2	ud	ud	INTJ
inlawrev-2355	882	3	.	.	PUNCT
inlawrev-2355	883	1	at	at	ADP
inlawrev-2355	883	2	53	53	NUM
inlawrev-2355	883	3	,	,	PUNCT
inlawrev-2355	883	4	403	403	NUM
inlawrev-2355	883	5	p.2d	p.2d	PUNCT
inlawrev-2355	883	6	at	at	ADP
inlawrev-2355	883	7	377	377	NUM
inlawrev-2355	883	8	.	.	PUNCT
inlawrev-2355	883	9	1980	1980	NUM
inlawrev-2355	883	10	]	]	PUNCT
inlawrev-2355	883	11	survey	survey	NOUN
inlawrev-2355	883	12	-	-	PUNCT
inlawrev-2355	883	13	foreword	foreword	NOUN
inlawrev-2355	883	14	29	29	NUM
inlawrev-2355	883	15	the	the	DET
inlawrev-2355	883	16	court	court	NOUN
inlawrev-2355	883	17	held	hold	VERB
inlawrev-2355	883	18	that	that	SCONJ
inlawrev-2355	883	19	the	the	DET
inlawrev-2355	883	20	exemption	exemption	NOUN
inlawrev-2355	883	21	was	be	AUX
inlawrev-2355	883	22	to	to	PART
inlawrev-2355	883	23	be	be	AUX
inlawrev-2355	883	24	afforded	afford	VERB
inlawrev-2355	883	25	not	not	PART
inlawrev-2355	883	26	only	only	ADV
inlawrev-2355	883	27	to	to	ADP
inlawrev-2355	883	28	certain	certain	ADJ
inlawrev-2355	883	29	specified	specified	ADJ
inlawrev-2355	883	30	sales	sale	NOUN
inlawrev-2355	883	31	efforts	effort	NOUN
inlawrev-2355	883	32	but	but	CCONJ
inlawrev-2355	883	33	also	also	ADV
inlawrev-2355	883	34	to	to	ADP
inlawrev-2355	883	35	"	"	PUNCT
inlawrev-2355	883	36	all	all	PRON
inlawrev-2355	883	37	lesser	less	ADJ
inlawrev-2355	883	38	,	,	PUNCT
inlawrev-2355	883	39	[	[	X
inlawrev-2355	883	40	sic	sic	ADJ
inlawrev-2355	883	41	]	]	PUNCT
inlawrev-2355	883	42	included	include	VERB
inlawrev-2355	883	43	phases	phase	NOUN
inlawrev-2355	883	44	.	.	PUNCT
inlawrev-2355	883	45	"^^^	"^^^	PUNCT
inlawrev-2355	884	1	by	by	ADP
inlawrev-2355	884	2	contrast	contrast	NOUN
inlawrev-2355	884	3	,	,	PUNCT
inlawrev-2355	884	4	the	the	DET
inlawrev-2355	884	5	same	same	ADJ
inlawrev-2355	884	6	court	court	NOUN
inlawrev-2355	884	7	in	in	ADP
inlawrev-2355	884	8	herff	herff	PROPN
inlawrev-2355	884	9	jones	jones	PROPN
inlawrev-2355	884	10	co.	co.	PROPN
inlawrev-2355	884	11	v.	v.	ADP
inlawrev-2355	884	12	state	state	PROPN
inlawrev-2355	884	13	tax	tax	PROPN
inlawrev-2355	884	14	commission^^^	commission^^^	PROPN
inlawrev-2355	884	15	adopted	adopt	VERB
inlawrev-2355	884	16	a	a	DET
inlawrev-2355	884	17	narrow	narrow	ADJ
inlawrev-2355	884	18	interpretation	interpretation	NOUN
inlawrev-2355	884	19	of	of	ADP
inlawrev-2355	884	20	solicitation	solicitation	NOUN
inlawrev-2355	884	21	and	and	CCONJ
inlawrev-2355	884	22	found	find	VERB
inlawrev-2355	884	23	such	such	ADJ
inlawrev-2355	884	24	activities	activity	NOUN
inlawrev-2355	884	25	as	as	ADP
inlawrev-2355	884	26	the	the	DET
inlawrev-2355	884	27	receipt	receipt	NOUN
inlawrev-2355	884	28	of	of	ADP
inlawrev-2355	884	29	ring	ring	NOUN
inlawrev-2355	884	30	deposits	deposit	NOUN
inlawrev-2355	884	31	and	and	CCONJ
inlawrev-2355	884	32	subsequent	subsequent	ADJ
inlawrev-2355	884	33	collections	collection	NOUN
inlawrev-2355	884	34	to	to	PART
inlawrev-2355	884	35	be	be	AUX
inlawrev-2355	884	36	beyond	beyond	ADP
inlawrev-2355	884	37	the	the	DET
inlawrev-2355	884	38	protection	protection	NOUN
inlawrev-2355	884	39	of	of	ADP
inlawrev-2355	884	40	public	public	ADJ
inlawrev-2355	884	41	law	law	NOUN
inlawrev-2355	884	42	86	86	NUM
inlawrev-2355	884	43	-	-	SYM
inlawrev-2355	884	44	272.^^	272.^^	NUM
inlawrev-2355	884	45	°	°	NOUN
inlawrev-2355	884	46	in	in	ADP
inlawrev-2355	884	47	ciba	ciba	PROPN
inlawrev-2355	884	48	pharmaceutical	pharmaceutical	PROPN
inlawrev-2355	884	49	products	product	NOUN
inlawrev-2355	884	50	,	,	PUNCT
inlawrev-2355	884	51	inc	inc	PROPN
inlawrev-2355	884	52	.	.	PROPN
inlawrev-2355	885	1	v.	v.	ADP
inlawrev-2355	885	2	state	state	PROPN
inlawrev-2355	885	3	tax	tax	PROPN
inlawrev-2355	885	4	commission,^^^	commission,^^^	PROPN
inlawrev-2355	885	5	the	the	DET
inlawrev-2355	885	6	missouri	missouri	PROPN
inlawrev-2355	885	7	supreme	supreme	PROPN
inlawrev-2355	885	8	court	court	PROPN
inlawrev-2355	885	9	held	hold	VERB
inlawrev-2355	885	10	that	that	SCONJ
inlawrev-2355	885	11	the	the	DET
inlawrev-2355	885	12	activities	activity	NOUN
inlawrev-2355	885	13	of	of	ADP
inlawrev-2355	885	14	the	the	DET
inlawrev-2355	885	15	taxpayer	taxpayer	NOUN
inlawrev-2355	885	16	's	's	PART
inlawrev-2355	885	17	detail	detail	NOUN
inlawrev-2355	885	18	men	man	NOUN
inlawrev-2355	885	19	constituted	constitute	VERB
inlawrev-2355	885	20	solicitation.^^^	solicitation.^^^	PROPN
inlawrev-2355	885	21	to	to	ADP
inlawrev-2355	885	22	the	the	DET
inlawrev-2355	885	23	contrary	contrary	NOUN
inlawrev-2355	885	24	is	be	AUX
inlawrev-2355	885	25	clairoly	clairoly	PROPN
inlawrev-2355	885	26	inc	inc	PROPN
inlawrev-2355	885	27	.	.	PROPN
inlawrev-2355	886	1	v.	v.	ADP
inlawrev-2355	886	2	kingsley.^^^	kingsley.^^^	PROPN
inlawrev-2355	886	3	in	in	ADP
inlawrev-2355	886	4	clairol	clairol	PROPN
inlawrev-2355	886	5	,	,	PUNCT
inlawrev-2355	886	6	the	the	DET
inlawrev-2355	886	7	new	new	PROPN
inlawrev-2355	886	8	jersey	jersey	PROPN
inlawrev-2355	886	9	court	court	PROPN
inlawrev-2355	886	10	considered	consider	VERB
inlawrev-2355	886	11	the	the	DET
inlawrev-2355	886	12	economic	economic	ADJ
inlawrev-2355	886	13	substance	substance	NOUN
inlawrev-2355	886	14	of	of	ADP
inlawrev-2355	886	15	the	the	DET
inlawrev-2355	886	16	taxpayer	taxpayer	NOUN
inlawrev-2355	886	17	's	's	PART
inlawrev-2355	886	18	activities	activity	NOUN
inlawrev-2355	886	19	and	and	CCONJ
inlawrev-2355	886	20	found	find	VERB
inlawrev-2355	886	21	that	that	SCONJ
inlawrev-2355	886	22	they	they	PRON
inlawrev-2355	886	23	exceeded	exceed	VERB
inlawrev-2355	886	24	the	the	DET
inlawrev-2355	886	25	protections	protection	NOUN
inlawrev-2355	886	26	of	of	ADP
inlawrev-2355	886	27	public	public	ADJ
inlawrev-2355	886	28	law	law	NOUN
inlawrev-2355	886	29	86	86	NUM
inlawrev-2355	886	30	-	-	SYM
inlawrev-2355	886	31	272.^^^	272.^^^	NUM
inlawrev-2355	886	32	a	a	DET
inlawrev-2355	886	33	similar	similar	ADJ
inlawrev-2355	886	34	result	result	NOUN
inlawrev-2355	886	35	was	be	AUX
inlawrev-2355	886	36	reached	reach	VERB
inlawrev-2355	886	37	by	by	ADP
inlawrev-2355	886	38	the	the	DET
inlawrev-2355	886	39	arkansas	arkansas	PROPN
inlawrev-2355	886	40	supreme	supreme	PROPN
inlawrev-2355	886	41	court	court	PROPN
inlawrev-2355	886	42	in	in	ADP
inlawrev-2355	886	43	hervey	hervey	PROPN
inlawrev-2355	886	44	v.	v.	PROPN
inlawrev-2355	886	45	amf	amf	PROPN
inlawrev-2355	886	46	beaird	beaird	PROPN
inlawrev-2355	886	47	,	,	PUNCT
inlawrev-2355	886	48	inc.^^^	inc.^^^	PROPN
inlawrev-2355	886	49	both	both	PRON
inlawrev-2355	886	50	of	of	ADP
inlawrev-2355	886	51	these	these	DET
inlawrev-2355	886	52	cases	case	NOUN
inlawrev-2355	886	53	premised	premise	VERB
inlawrev-2355	886	54	taxability	taxability	NOUN
inlawrev-2355	886	55	,	,	PUNCT
inlawrev-2355	886	56	in	in	ADP
inlawrev-2355	886	57	part	part	NOUN
inlawrev-2355	886	58	,	,	PUNCT
inlawrev-2355	886	59	on	on	ADP
inlawrev-2355	886	60	the	the	DET
inlawrev-2355	886	61	taxpayer	taxpayer	NOUN
inlawrev-2355	886	62	's	's	PART
inlawrev-2355	886	63	checking	checking	NOUN
inlawrev-2355	886	64	of	of	ADP
inlawrev-2355	886	65	inventories	inventory	NOUN
inlawrev-2355	886	66	,	,	PUNCT
inlawrev-2355	886	67	a	a	DET
inlawrev-2355	886	68	fact	fact	NOUN
inlawrev-2355	886	69	which	which	PRON
inlawrev-2355	886	70	was	be	AUX
inlawrev-2355	886	71	viewed	view	VERB
inlawrev-2355	886	72	by	by	ADP
inlawrev-2355	886	73	the	the	DET
inlawrev-2355	886	74	indiana	indiana	PROPN
inlawrev-2355	886	75	court	court	PROPN
inlawrev-2355	886	76	of	of	ADP
inlawrev-2355	886	77	appeals	appeals	PROPN
inlawrev-2355	886	78	in	in	ADP
inlawrev-2355	886	79	kimberly	kimberly	NOUN
inlawrev-2355	886	80	-	-	PUNCT
inlawrev-2355	886	81	clark	clark	NOUN
inlawrev-2355	886	82	as	as	ADP
inlawrev-2355	886	83	an	an	DET
inlawrev-2355	886	84	element	element	NOUN
inlawrev-2355	886	85	of	of	ADP
inlawrev-2355	886	86	solicitation.^^^	solicitation.^^^	NOUN
inlawrev-2355	886	87	these	these	DET
inlawrev-2355	886	88	cases	case	NOUN
inlawrev-2355	886	89	all	all	DET
inlawrev-2355	886	90	illustrate	illustrate	ADJ
inlawrev-2355	886	91	attempts	attempt	NOUN
inlawrev-2355	886	92	by	by	ADP
inlawrev-2355	886	93	state	state	NOUN
inlawrev-2355	886	94	courts	court	NOUN
inlawrev-2355	886	95	to	to	PART
inlawrev-2355	886	96	wrestle	wrestle	VERB
inlawrev-2355	886	97	with	with	ADP
inlawrev-2355	886	98	the	the	DET
inlawrev-2355	886	99	applicability	applicability	NOUN
inlawrev-2355	886	100	of	of	ADP
inlawrev-2355	886	101	public	public	ADJ
inlawrev-2355	886	102	law	law	NOUN
inlawrev-2355	886	103	86	86	NUM
inlawrev-2355	886	104	-	-	SYM
inlawrev-2355	886	105	272	272	NUM
inlawrev-2355	886	106	to	to	ADP
inlawrev-2355	886	107	their	their	PRON
inlawrev-2355	886	108	own	own	ADJ
inlawrev-2355	886	109	tax	tax	NOUN
inlawrev-2355	886	110	laws	law	NOUN
inlawrev-2355	886	111	.	.	PUNCT
inlawrev-2355	887	1	the	the	DET
inlawrev-2355	887	2	constant	constant	ADJ
inlawrev-2355	887	3	litigation	litigation	NOUN
inlawrev-2355	887	4	of	of	ADP
inlawrev-2355	887	5	this	this	DET
inlawrev-2355	887	6	issue	issue	NOUN
inlawrev-2355	887	7	reveals	reveal	VERB
inlawrev-2355	887	8	failure	failure	NOUN
inlawrev-2355	887	9	of	of	ADP
inlawrev-2355	887	10	the	the	DET
inlawrev-2355	887	11	federal	federal	ADJ
inlawrev-2355	887	12	law	law	NOUN
inlawrev-2355	887	13	to	to	PART
inlawrev-2355	887	14	establish	establish	VERB
inlawrev-2355	887	15	guidelines	guideline	NOUN
inlawrev-2355	887	16	as	as	ADP
inlawrev-2355	887	17	to	to	ADP
inlawrev-2355	887	18	what	what	PRON
inlawrev-2355	887	19	constitutes	constitute	VERB
inlawrev-2355	887	20	solicitation	solicitation	NOUN
inlawrev-2355	887	21	and	and	CCONJ
inlawrev-2355	887	22	indicates	indicate	VERB
inlawrev-2355	887	23	the	the	DET
inlawrev-2355	887	24	need	need	NOUN
inlawrev-2355	887	25	for	for	ADP
inlawrev-2355	887	26	uniform	uniform	ADJ
inlawrev-2355	887	27	legislation	legislation	NOUN
inlawrev-2355	887	28	or	or	CCONJ
inlawrev-2355	887	29	judicial	judicial	ADJ
inlawrev-2355	887	30	guidance	guidance	NOUN
inlawrev-2355	887	31	.	.	PUNCT
inlawrev-2355	888	1	hi	hi	INTJ
inlawrev-2355	888	2	.	.	PUNCT
inlawrev-2355	888	3	)	)	PUNCT
inlawrev-2355	889	1	individuals	individual	NOUN
inlawrev-2355	889	2	.	.	PUNCT
inlawrev-2355	890	1	—	—	PUNCT
inlawrev-2355	890	2	the	the	DET
inlawrev-2355	890	3	individual	individual	ADJ
inlawrev-2355	890	4	adjusted	adjust	VERB
inlawrev-2355	890	5	gross	gross	ADJ
inlawrev-2355	890	6	income	income	NOUN
inlawrev-2355	890	7	tax	tax	NOUN
inlawrev-2355	890	8	is	be	AUX
inlawrev-2355	890	9	computed	compute	VERB
inlawrev-2355	890	10	by	by	ADP
inlawrev-2355	890	11	starting	start	VERB
inlawrev-2355	890	12	with	with	ADP
inlawrev-2355	890	13	adjusted	adjust	VERB
inlawrev-2355	890	14	gross	gross	ADJ
inlawrev-2355	890	15	income	income	NOUN
inlawrev-2355	890	16	under	under	ADP
inlawrev-2355	890	17	section	section	NOUN
inlawrev-2355	890	18	62	62	NUM
inlawrev-2355	890	19	of	of	ADP
inlawrev-2355	890	20	the	the	DET
inlawrev-2355	890	21	internal	internal	ADJ
inlawrev-2355	890	22	revenue	revenue	NOUN
inlawrev-2355	890	23	code	code	NOUN
inlawrev-2355	890	24	and	and	CCONJ
inlawrev-2355	890	25	then	then	ADV
inlawrev-2355	890	26	making	make	VERB
inlawrev-2355	890	27	required	require	VERB
inlawrev-2355	890	28	adjustments.^^^	adjustments.^^^	PROPN
inlawrev-2355	890	29	if	if	SCONJ
inlawrev-2355	890	30	the	the	DET
inlawrev-2355	890	31	corporate	corporate	ADJ
inlawrev-2355	890	32	or	or	CCONJ
inlawrev-2355	890	33	nonresident	nonresident	ADJ
inlawrev-2355	890	34	taxpayer	taxpayer	NOUN
inlawrev-2355	890	35	has	have	VERB
inlawrev-2355	890	36	income	income	NOUN
inlawrev-2355	890	37	''	''	PUNCT
inlawrev-2355	890	38	'	'	PUNCT
inlawrev-2355	890	39	i	i	PROPN
inlawrev-2355	890	40	d.	d.	PROPN
inlawrev-2355	890	41	'	'	PART
inlawrev-2355	890	42	^^247	^^247	PUNCT
inlawrev-2355	890	43	or	or	CCONJ
inlawrev-2355	890	44	.	.	PUNCT
inlawrev-2355	890	45	404	404	NUM
inlawrev-2355	890	46	,	,	PUNCT
inlawrev-2355	890	47	430	430	NUM
inlawrev-2355	890	48	p.2d	p.2d	SYM
inlawrev-2355	890	49	99'8	99'8	PROPN
inlawrev-2355	890	50	(	(	PUNCT
inlawrev-2355	890	51	1967	1967	NUM
inlawrev-2355	890	52	)	)	PUNCT
inlawrev-2355	890	53	.	.	PUNCT
inlawrev-2355	891	1	''	''	PUNCT
inlawrev-2355	891	2	'	'	PUNCT
inlawrev-2355	891	3	i	i	PRON
inlawrev-2355	891	4	d.	d.	PROPN
inlawrev-2355	891	5	at	at	ADP
inlawrev-2355	891	6	422	422	NUM
inlawrev-2355	891	7	,	,	PUNCT
inlawrev-2355	891	8	430	430	NUM
inlawrev-2355	891	9	p.2d	p.2d	PUNCT
inlawrev-2355	891	10	at	at	ADP
inlawrev-2355	891	11	1002	1002	NUM
inlawrev-2355	891	12	.	.	PUNCT
inlawrev-2355	892	1	see	see	VERB
inlawrev-2355	892	2	also	also	ADV
inlawrev-2355	892	3	olympia	olympia	PROPN
inlawrev-2355	892	4	brewing	brewing	PROPN
inlawrev-2355	892	5	co.	co.	PROPN
inlawrev-2355	893	1	v.	v.	ADP
inlawrev-2355	893	2	dep't	dep't	NOUN
inlawrev-2355	893	3	of	of	ADP
inlawrev-2355	893	4	revenue	revenue	NOUN
inlawrev-2355	893	5	,	,	PUNCT
inlawrev-2355	893	6	266	266	NUM
inlawrev-2355	893	7	or	or	CCONJ
inlawrev-2355	893	8	.	.	PUNCT
inlawrev-2355	893	9	309	309	NUM
inlawrev-2355	893	10	,	,	PUNCT
inlawrev-2355	893	11	511	511	NUM
inlawrev-2355	893	12	p.2d	p.2d	SYM
inlawrev-2355	893	13	837	837	NUM
inlawrev-2355	893	14	(	(	PUNCT
inlawrev-2355	893	15	1973	1973	NUM
inlawrev-2355	893	16	)	)	PUNCT
inlawrev-2355	893	17	,	,	PUNCT
inlawrev-2355	893	18	cert	cert	NOUN
inlawrev-2355	893	19	,	,	PUNCT
inlawrev-2355	893	20	denied	deny	VERB
inlawrev-2355	893	21	,	,	PUNCT
inlawrev-2355	894	1	415	415	NUM
inlawrev-2355	894	2	u.s	u.s	PROPN
inlawrev-2355	894	3	.	.	PROPN
inlawrev-2355	894	4	976	976	NUM
inlawrev-2355	894	5	(	(	PUNCT
inlawrev-2355	894	6	1974	1974	NUM
inlawrev-2355	894	7	)	)	PUNCT
inlawrev-2355	894	8	(	(	PUNCT
inlawrev-2355	894	9	recognizing	recognize	VERB
inlawrev-2355	894	10	that	that	DET
inlawrev-2355	894	11	salesman	salesman	NOUN
inlawrev-2355	894	12	's	's	PART
inlawrev-2355	894	13	activities	activity	NOUN
inlawrev-2355	894	14	did	do	AUX
inlawrev-2355	894	15	not	not	PART
inlawrev-2355	894	16	exceed	exceed	VERB
inlawrev-2355	894	17	solicitation	solicitation	NOUN
inlawrev-2355	894	18	but	but	CCONJ
inlawrev-2355	894	19	holding	hold	VERB
inlawrev-2355	894	20	that	that	SCONJ
inlawrev-2355	894	21	the	the	DET
inlawrev-2355	894	22	presence	presence	NOUN
inlawrev-2355	894	23	of	of	ADP
inlawrev-2355	894	24	beer	beer	NOUN
inlawrev-2355	894	25	kegs	keg	NOUN
inlawrev-2355	894	26	in	in	ADP
inlawrev-2355	894	27	the	the	DET
inlawrev-2355	894	28	state	state	NOUN
inlawrev-2355	894	29	subjected	subject	VERB
inlawrev-2355	894	30	the	the	DET
inlawrev-2355	894	31	company	company	NOUN
inlawrev-2355	894	32	to	to	PART
inlawrev-2355	894	33	state	state	VERB
inlawrev-2355	894	34	corporate	corporate	ADJ
inlawrev-2355	894	35	income	income	NOUN
inlawrev-2355	894	36	tax	tax	NOUN
inlawrev-2355	894	37	)	)	PUNCT
inlawrev-2355	894	38	;	;	PUNCT
inlawrev-2355	895	1	briggs	briggs	PROPN
inlawrev-2355	895	2	&	&	CCONJ
inlawrev-2355	895	3	stratton	stratton	PROPN
inlawrev-2355	895	4	corp	corp	PROPN
inlawrev-2355	895	5	.	.	PROPN
inlawrev-2355	895	6	v.	v.	PROPN
inlawrev-2355	895	7	commission	commission	PROPN
inlawrev-2355	895	8	,	,	PUNCT
inlawrev-2355	895	9	3	3	NUM
inlawrev-2355	895	10	or	or	CCONJ
inlawrev-2355	895	11	.	.	PUNCT
inlawrev-2355	896	1	t.r	t.r	PROPN
inlawrev-2355	896	2	.	.	PROPN
inlawrev-2355	896	3	174	174	NUM
inlawrev-2355	896	4	(	(	PUNCT
inlawrev-2355	896	5	1968	1968	NUM
inlawrev-2355	896	6	)	)	PUNCT
inlawrev-2355	896	7	(	(	PUNCT
inlawrev-2355	896	8	holding	hold	VERB
inlawrev-2355	896	9	that	that	SCONJ
inlawrev-2355	896	10	activities	activity	NOUN
inlawrev-2355	896	11	of	of	ADP
inlawrev-2355	896	12	the	the	DET
inlawrev-2355	896	13	corporation	corporation	NOUN
inlawrev-2355	896	14	's	's	PART
inlawrev-2355	896	15	representatives	representative	NOUN
inlawrev-2355	896	16	were	be	AUX
inlawrev-2355	896	17	primarily	primarily	ADV
inlawrev-2355	896	18	to	to	PART
inlawrev-2355	896	19	provide	provide	VERB
inlawrev-2355	896	20	service	service	NOUN
inlawrev-2355	896	21	but	but	CCONJ
inlawrev-2355	896	22	nonetheless	nonetheless	ADV
inlawrev-2355	896	23	subjected	subject	VERB
inlawrev-2355	896	24	the	the	DET
inlawrev-2355	896	25	corporation	corporation	NOUN
inlawrev-2355	896	26	to	to	PART
inlawrev-2355	896	27	tax	tax	VERB
inlawrev-2355	896	28	)	)	PUNCT
inlawrev-2355	896	29	.	.	PUNCT
inlawrev-2355	897	1	'	'	PUNCT
inlawrev-2355	897	2	^'382	^'382	NUM
inlawrev-2355	897	3	s.w.2d	s.w.2d	PROPN
inlawrev-2355	897	4	645	645	NUM
inlawrev-2355	897	5	(	(	PUNCT
inlawrev-2355	897	6	mo	mo	PROPN
inlawrev-2355	897	7	.	.	PROPN
inlawrev-2355	897	8	1964	1964	NUM
inlawrev-2355	897	9	)	)	PUNCT
inlawrev-2355	897	10	.	.	PUNCT
inlawrev-2355	898	1	'	'	PUNCT
inlawrev-2355	898	2	"	"	PUNCT
inlawrev-2355	898	3	i	i	PRON
inlawrev-2355	898	4	d.	d.	PROPN
inlawrev-2355	898	5	at	at	ADP
inlawrev-2355	898	6	653	653	NUM
inlawrev-2355	898	7	.	.	PUNCT
inlawrev-2355	899	1	"	"	PUNCT
inlawrev-2355	899	2	n09	n09	PROPN
inlawrev-2355	899	3	n.j	n.j	PROPN
inlawrev-2355	899	4	.	.	PUNCT
inlawrev-2355	899	5	super	super	PROPN
inlawrev-2355	899	6	.	.	PROPN
inlawrev-2355	899	7	22	22	NUM
inlawrev-2355	899	8	,	,	PUNCT
inlawrev-2355	899	9	262	262	NUM
inlawrev-2355	899	10	a.2d	a.2d	SYM
inlawrev-2355	899	11	213	213	NUM
inlawrev-2355	899	12	(	(	PUNCT
inlawrev-2355	899	13	super	super	ADJ
inlawrev-2355	899	14	.	.	PUNCT
inlawrev-2355	900	1	ct	ct	PROPN
inlawrev-2355	900	2	.	.	PUNCT
inlawrev-2355	901	1	app	app	PROPN
inlawrev-2355	901	2	.	.	PUNCT
inlawrev-2355	902	1	div	div	PROPN
inlawrev-2355	902	2	.	.	PROPN
inlawrev-2355	902	3	1970	1970	NUM
inlawrev-2355	902	4	)	)	PUNCT
inlawrev-2355	902	5	.	.	PUNCT
inlawrev-2355	903	1	"	"	PUNCT
inlawrev-2355	903	2	'	'	PUNCT
inlawrev-2355	903	3	i	i	PRON
inlawrev-2355	903	4	d.	d.	PROPN
inlawrev-2355	903	5	at	at	ADP
inlawrev-2355	903	6	30	30	NUM
inlawrev-2355	903	7	,	,	PUNCT
inlawrev-2355	903	8	262	262	NUM
inlawrev-2355	903	9	a.2d	a.2d	PUNCT
inlawrev-2355	903	10	at	at	ADP
inlawrev-2355	903	11	217	217	NUM
inlawrev-2355	903	12	-	-	SYM
inlawrev-2355	903	13	18	18	NUM
inlawrev-2355	903	14	.	.	PUNCT
inlawrev-2355	904	1	"	"	PUNCT
inlawrev-2355	904	2	'	'	PUNCT
inlawrev-2355	904	3	2d(l	2d(l	NUM
inlawrev-2355	904	4	ark	ark	NOUN
inlawrev-2355	904	5	.	.	PROPN
inlawrev-2355	904	6	147	147	NUM
inlawrev-2355	904	7	,	,	PUNCT
inlawrev-2355	904	8	464	464	NUM
inlawrev-2355	904	9	s.w.2d	s.w.2d	NUM
inlawrev-2355	904	10	557	557	NUM
inlawrev-2355	904	11	(	(	PUNCT
inlawrev-2355	904	12	1971	1971	NUM
inlawrev-2355	904	13	)	)	PUNCT
inlawrev-2355	904	14	.	.	PUNCT
inlawrev-2355	905	1	'	'	PUNCT
inlawrev-2355	905	2	^'375	^'375	NUM
inlawrev-2355	905	3	n.e.2d	n.e.2d	NOUN
inlawrev-2355	905	4	at	at	ADP
inlawrev-2355	905	5	1150	1150	NUM
inlawrev-2355	905	6	.	.	PUNCT
inlawrev-2355	906	1	'	'	PUNCT
inlawrev-2355	906	2	^ind	^ind	NUM
inlawrev-2355	906	3	.	.	PUNCT
inlawrev-2355	907	1	code	code	NOUN
inlawrev-2355	907	2	§	§	PROPN
inlawrev-2355	907	3	6	6	NUM
inlawrev-2355	907	4	-	-	SYM
inlawrev-2355	907	5	3	3	NUM
inlawrev-2355	907	6	-	-	PUNCT
inlawrev-2355	907	7	l-3.5(a	l-3.5(a	NOUN
inlawrev-2355	907	8	)	)	PUNCT
inlawrev-2355	907	9	(	(	PUNCT
inlawrev-2355	907	10	1976	1976	NUM
inlawrev-2355	907	11	&	&	CCONJ
inlawrev-2355	907	12	supp	supp	PROPN
inlawrev-2355	907	13	.	.	PUNCT
inlawrev-2355	907	14	1979	1979	NUM
inlawrev-2355	907	15	)	)	PUNCT
inlawrev-2355	907	16	.	.	PUNCT
inlawrev-2355	908	1	the	the	DET
inlawrev-2355	908	2	adjustments	adjustment	NOUN
inlawrev-2355	908	3	are	be	AUX
inlawrev-2355	908	4	calculated	calculate	VERB
inlawrev-2355	908	5	in	in	ADP
inlawrev-2355	908	6	the	the	DET
inlawrev-2355	908	7	following	follow	VERB
inlawrev-2355	908	8	manner	manner	NOUN
inlawrev-2355	908	9	:	:	PUNCT
inlawrev-2355	908	10	(	(	PUNCT
inlawrev-2355	908	11	1	1	X
inlawrev-2355	908	12	)	)	PUNCT
inlawrev-2355	908	13	deduct	deduct	NOUN
inlawrev-2355	908	14	income	income	NOUN
inlawrev-2355	908	15	exempt	exempt	ADJ
inlawrev-2355	908	16	from	from	ADP
inlawrev-2355	908	17	tax	tax	NOUN
inlawrev-2355	908	18	by	by	ADP
inlawrev-2355	908	19	the	the	DET
inlawrev-2355	908	20	united	united	PROPN
inlawrev-2355	908	21	states	states	PROPN
inlawrev-2355	908	22	constitution	constitution	PROPN
inlawrev-2355	908	23	and	and	CCONJ
inlawrev-2355	908	24	statutes	statute	NOUN
inlawrev-2355	908	25	;	;	PUNCT
inlawrev-2355	908	26	(	(	PUNCT
inlawrev-2355	908	27	2	2	X
inlawrev-2355	908	28	)	)	PUNCT
inlawrev-2355	908	29	add	add	VERB
inlawrev-2355	908	30	any	any	DET
inlawrev-2355	908	31	deductions	deduction	NOUN
inlawrev-2355	908	32	taken	take	VERB
inlawrev-2355	908	33	for	for	ADP
inlawrev-2355	908	34	state	state	NOUN
inlawrev-2355	908	35	income	income	NOUN
inlawrev-2355	908	36	and	and	CCONJ
inlawrev-2355	908	37	local	local	ADJ
inlawrev-2355	908	38	property	property	NOUN
inlawrev-2355	908	39	taxes	taxis	NOUN
inlawrev-2355	908	40	on	on	ADP
inlawrev-2355	908	41	the	the	DET
inlawrev-2355	908	42	taxpayer	taxpayer	NOUN
inlawrev-2355	908	43	's	's	PART
inlawrev-2355	908	44	federal	federal	ADJ
inlawrev-2355	908	45	return	return	NOUN
inlawrev-2355	908	46	;	;	PUNCT
inlawrev-2355	908	47	(	(	PUNCT
inlawrev-2355	908	48	3	3	X
inlawrev-2355	908	49	)	)	PUNCT
inlawrev-2355	908	50	add	add	VERB
inlawrev-2355	908	51	the	the	DET
inlawrev-2355	908	52	ordinary	ordinary	ADJ
inlawrev-2355	908	53	income	income	NOUN
inlawrev-2355	908	54	portion	portion	NOUN
inlawrev-2355	908	55	of	of	ADP
inlawrev-2355	908	56	a	a	DET
inlawrev-2355	908	57	lump	lump	NOUN
inlawrev-2355	908	58	sum	sum	NOUN
inlawrev-2355	908	59	distribution	distribution	NOUN
inlawrev-2355	908	60	;	;	PUNCT
inlawrev-2355	908	61	(	(	PUNCT
inlawrev-2355	908	62	4	4	X
inlawrev-2355	908	63	)	)	PUNCT
inlawrev-2355	908	64	deduct	deduct	NOUN
inlawrev-2355	908	65	recoveries	recovery	NOUN
inlawrev-2355	908	66	of	of	ADP
inlawrev-2355	908	67	items	item	NOUN
inlawrev-2355	908	68	previously	previously	ADV
inlawrev-2355	908	69	deducted	deduct	VERB
inlawrev-2355	908	70	as	as	ADP
inlawrev-2355	908	71	an	an	DET
inlawrev-2355	908	72	itemized	itemize	VERB
inlawrev-2355	908	73	deduction	deduction	NOUN
inlawrev-2355	908	74	for	for	ADP
inlawrev-2355	908	75	federal	federal	ADJ
inlawrev-2355	908	76	tax	tax	NOUN
inlawrev-2355	908	77	purposes	purpose	NOUN
inlawrev-2355	908	78	;	;	PUNCT
inlawrev-2355	908	79	and	and	CCONJ
inlawrev-2355	908	80	(	(	PUNCT
inlawrev-2355	908	81	5	5	X
inlawrev-2355	908	82	)	)	PUNCT
inlawrev-2355	908	83	deduct	deduct	NOUN
inlawrev-2355	908	84	supplemental	supplemental	ADJ
inlawrev-2355	908	85	railroad	railroad	NOUN
inlawrev-2355	908	86	retirement	retirement	NOUN
inlawrev-2355	908	87	an30	an30	PROPN
inlawrev-2355	908	88	indiana	indiana	PROPN
inlawrev-2355	908	89	la	la	PROPN
inlawrev-2355	908	90	w	w	PROPN
inlawrev-2355	908	91	review	review	NOUN
inlawrev-2355	909	1	[	[	X
inlawrev-2355	909	2	vol	vol	NOUN
inlawrev-2355	909	3	.	.	PUNCT
inlawrev-2355	909	4	13:1	13:1	NUM
inlawrev-2355	909	5	derived	derive	VERB
inlawrev-2355	909	6	from	from	ADP
inlawrev-2355	909	7	sources	source	NOUN
inlawrev-2355	909	8	both	both	CCONJ
inlawrev-2355	909	9	within	within	ADP
inlawrev-2355	909	10	and	and	CCONJ
inlawrev-2355	909	11	without	without	ADP
inlawrev-2355	909	12	the	the	DET
inlawrev-2355	909	13	state	state	NOUN
inlawrev-2355	909	14	,	,	PUNCT
inlawrev-2355	909	15	the	the	DET
inlawrev-2355	909	16	threefactor	threefactor	NOUN
inlawrev-2355	909	17	formula	formula	NOUN
inlawrev-2355	909	18	previously	previously	ADV
inlawrev-2355	909	19	discussed^^^	discussed^^^	PROPN
inlawrev-2355	909	20	is	be	AUX
inlawrev-2355	909	21	used	use	VERB
inlawrev-2355	909	22	to	to	PART
inlawrev-2355	909	23	determine	determine	VERB
inlawrev-2355	909	24	indiana	indiana	PROPN
inlawrev-2355	909	25	adjusted	adjust	VERB
inlawrev-2355	909	26	gross	gross	ADJ
inlawrev-2355	909	27	income.^^^	income.^^^	PROPN
inlawrev-2355	909	28	by	by	ADP
inlawrev-2355	909	29	virtue	virtue	NOUN
inlawrev-2355	909	30	of	of	ADP
inlawrev-2355	909	31	the	the	DET
inlawrev-2355	909	32	indiana	indiana	PROPN
inlawrev-2355	909	33	code	code	PROPN
inlawrev-2355	909	34	's	's	PART
inlawrev-2355	909	35	incorporation	incorporation	NOUN
inlawrev-2355	909	36	of	of	ADP
inlawrev-2355	909	37	the	the	DET
inlawrev-2355	909	38	internal	internal	ADJ
inlawrev-2355	909	39	revenue	revenue	NOUN
inlawrev-2355	909	40	code	code	NOUN
inlawrev-2355	909	41	,	,	PUNCT
inlawrev-2355	909	42	a	a	DET
inlawrev-2355	909	43	taxpayer	taxpayer	NOUN
inlawrev-2355	909	44	is	be	AUX
inlawrev-2355	909	45	also	also	ADV
inlawrev-2355	909	46	entitled	entitle	VERB
inlawrev-2355	909	47	to	to	ADP
inlawrev-2355	909	48	certain	certain	ADJ
inlawrev-2355	909	49	income	income	NOUN
inlawrev-2355	909	50	exemptions.^	exemptions.^	NOUN
inlawrev-2355	909	51	"	"	PUNCT
inlawrev-2355	909	52	*	*	PUNCT
inlawrev-2355	909	53	"	"	PUNCT
inlawrev-2355	909	54	there	there	PRON
inlawrev-2355	909	55	is	be	VERB
inlawrev-2355	909	56	also	also	ADV
inlawrev-2355	909	57	a	a	DET
inlawrev-2355	909	58	deduction	deduction	NOUN
inlawrev-2355	909	59	for	for	ADP
inlawrev-2355	909	60	the	the	DET
inlawrev-2355	909	61	first	first	ADJ
inlawrev-2355	909	62	$	$	SYM
inlawrev-2355	909	63	2,000	2,000	NUM
inlawrev-2355	909	64	received	receive	VERB
inlawrev-2355	909	65	from	from	ADP
inlawrev-2355	909	66	a	a	DET
inlawrev-2355	909	67	civil	civil	ADJ
inlawrev-2355	909	68	service	service	NOUN
inlawrev-2355	909	69	annuity	annuity	NOUN
inlawrev-2355	909	70	by	by	ADP
inlawrev-2355	909	71	a	a	DET
inlawrev-2355	909	72	taxpayer	taxpayer	NOUN
inlawrev-2355	909	73	over	over	ADP
inlawrev-2355	909	74	age	age	NOUN
inlawrev-2355	909	75	sixty	sixty	NUM
inlawrev-2355	909	76	-	-	PUNCT
inlawrev-2355	909	77	two.^	two.^	NOUN
inlawrev-2355	909	78	''	''	PUNCT
inlawrev-2355	909	79	'	'	PUNCT
inlawrev-2355	909	80	in	in	ADP
inlawrev-2355	909	81	addition	addition	NOUN
inlawrev-2355	909	82	,	,	PUNCT
inlawrev-2355	909	83	a	a	DET
inlawrev-2355	909	84	taxpayer	taxpayer	NOUN
inlawrev-2355	909	85	can	can	AUX
inlawrev-2355	909	86	receive	receive	VERB
inlawrev-2355	909	87	a	a	DET
inlawrev-2355	909	88	$	$	SYM
inlawrev-2355	909	89	2,000	2,000	NUM
inlawrev-2355	909	90	military	military	ADJ
inlawrev-2355	909	91	pay	pay	NOUN
inlawrev-2355	909	92	deduction	deduction	NOUN
inlawrev-2355	909	93	,	,	PUNCT
inlawrev-2355	909	94	which	which	PRON
inlawrev-2355	909	95	applies	apply	VERB
inlawrev-2355	909	96	to	to	ADP
inlawrev-2355	909	97	retirement	retirement	NOUN
inlawrev-2355	909	98	or	or	CCONJ
inlawrev-2355	909	99	survivor	survivor	NOUN
inlawrev-2355	909	100	benefits	benefit	NOUN
inlawrev-2355	909	101	if	if	SCONJ
inlawrev-2355	909	102	the	the	DET
inlawrev-2355	909	103	taxpayer	taxpayer	NOUN
inlawrev-2355	909	104	is	be	AUX
inlawrev-2355	909	105	at	at	ADP
inlawrev-2355	909	106	least	least	ADJ
inlawrev-2355	909	107	sixty	sixty	NUM
inlawrev-2355	909	108	-	-	PUNCT
inlawrev-2355	909	109	years	year	NOUN
inlawrev-2355	909	110	old.^"^	old.^"^	PRON
inlawrev-2355	909	111	finally	finally	ADV
inlawrev-2355	909	112	,	,	PUNCT
inlawrev-2355	909	113	the	the	DET
inlawrev-2355	909	114	code	code	NOUN
inlawrev-2355	909	115	provides	provide	VERB
inlawrev-2355	909	116	for	for	ADP
inlawrev-2355	909	117	deductions	deduction	NOUN
inlawrev-2355	909	118	of	of	ADP
inlawrev-2355	909	119	up	up	ADP
inlawrev-2355	909	120	to	to	PART
inlawrev-2355	909	121	$	$	SYM
inlawrev-2355	909	122	1,000	1,000	NUM
inlawrev-2355	909	123	for	for	ADP
inlawrev-2355	909	124	amounts	amount	NOUN
inlawrev-2355	909	125	expended	expend	VERB
inlawrev-2355	909	126	on	on	ADP
inlawrev-2355	909	127	residential	residential	ADJ
inlawrev-2355	909	128	insulation.^''^	insulation.^''^	ADP
inlawrev-2355	909	129	the	the	DET
inlawrev-2355	909	130	code	code	NOUN
inlawrev-2355	909	131	also	also	ADV
inlawrev-2355	909	132	provides	provide	VERB
inlawrev-2355	909	133	for	for	ADP
inlawrev-2355	909	134	a	a	DET
inlawrev-2355	909	135	number	number	NOUN
inlawrev-2355	909	136	of	of	ADP
inlawrev-2355	909	137	credits	credit	NOUN
inlawrev-2355	909	138	to	to	ADP
inlawrev-2355	909	139	individual	individual	ADJ
inlawrev-2355	909	140	taxpayers	taxpayer	NOUN
inlawrev-2355	909	141	,	,	PUNCT
inlawrev-2355	909	142	including	include	VERB
inlawrev-2355	909	143	a	a	DET
inlawrev-2355	909	144	credit	credit	NOUN
inlawrev-2355	909	145	for	for	ADP
inlawrev-2355	909	146	tax	tax	NOUN
inlawrev-2355	909	147	withheld^	withheld^	NOUN
inlawrev-2355	909	148	'	'	NOUN
inlawrev-2355	909	149	*	*	PUNCT
inlawrev-2355	909	150	''	''	PUNCT
inlawrev-2355	909	151	or	or	CCONJ
inlawrev-2355	909	152	paid	pay	VERB
inlawrev-2355	909	153	to	to	ADP
inlawrev-2355	909	154	another	another	DET
inlawrev-2355	909	155	state,^"^	state,^"^	PROPN
inlawrev-2355	909	156	for	for	ADP
inlawrev-2355	909	157	the	the	DET
inlawrev-2355	909	158	elderly	elderly	ADJ
inlawrev-2355	909	159	,	,	PUNCT
inlawrev-2355	909	160	^**^	^**^	NOUN
inlawrev-2355	909	161	for	for	ADP
inlawrev-2355	909	162	contributions	contribution	NOUN
inlawrev-2355	909	163	to	to	ADP
inlawrev-2355	909	164	indiana	indiana	PROPN
inlawrev-2355	909	165	colleges	college	NOUN
inlawrev-2355	909	166	and	and	CCONJ
inlawrev-2355	909	167	universities,^*^	universities,^*^	NOUN
inlawrev-2355	909	168	for	for	ADP
inlawrev-2355	909	169	property	property	NOUN
inlawrev-2355	909	170	tax	tax	NOUN
inlawrev-2355	909	171	paid	pay	VERB
inlawrev-2355	909	172	by	by	ADP
inlawrev-2355	909	173	certain	certain	ADJ
inlawrev-2355	909	174	individuals	individual	NOUN
inlawrev-2355	909	175	who	who	PRON
inlawrev-2355	909	176	are	be	AUX
inlawrev-2355	909	177	disabled	disabled	ADJ
inlawrev-2355	909	178	or	or	CCONJ
inlawrev-2355	909	179	elderly,^*^	elderly,^*^	NOUN
inlawrev-2355	909	180	for	for	ADP
inlawrev-2355	909	181	motor	motor	NOUN
inlawrev-2355	909	182	fuel	fuel	NOUN
inlawrev-2355	909	183	taxes	taxis	NOUN
inlawrev-2355	909	184	paid,^	paid,^	PROPN
inlawrev-2355	909	185	''	''	PUNCT
inlawrev-2355	909	186	®	®	NOUN
inlawrev-2355	909	187	and	and	CCONJ
inlawrev-2355	909	188	a	a	DET
inlawrev-2355	909	189	credit	credit	NOUN
inlawrev-2355	909	190	for	for	ADP
inlawrev-2355	909	191	offsetting	offset	VERB
inlawrev-2355	909	192	the	the	DET
inlawrev-2355	909	193	sales	sale	NOUN
inlawrev-2355	909	194	and	and	CCONJ
inlawrev-2355	909	195	use	use	VERB
inlawrev-2355	909	196	taxes	taxis	NOUN
inlawrev-2355	909	197	paid	pay	VERB
inlawrev-2355	909	198	on	on	ADP
inlawrev-2355	909	199	utilities.^^	utilities.^^	NOUN
inlawrev-2355	909	200	°	°	ADP
inlawrev-2355	909	201	several	several	ADJ
inlawrev-2355	909	202	credits	credit	NOUN
inlawrev-2355	909	203	are	be	AUX
inlawrev-2355	909	204	available	available	ADJ
inlawrev-2355	909	205	only	only	ADV
inlawrev-2355	909	206	to	to	ADP
inlawrev-2355	909	207	the	the	DET
inlawrev-2355	909	208	elderly	elderly	ADJ
inlawrev-2355	909	209	.^^^	.^^^	NOUN
inlawrev-2355	910	1	legislative	legislative	ADJ
inlawrev-2355	910	2	changes	change	NOUN
inlawrev-2355	910	3	in	in	ADP
inlawrev-2355	910	4	the	the	DET
inlawrev-2355	910	5	adjusted	adjust	VERB
inlawrev-2355	910	6	gross	gross	ADJ
inlawrev-2355	910	7	income	income	NOUN
inlawrev-2355	910	8	tax	tax	NOUN
inlawrev-2355	910	9	dealt	deal	VERB
inlawrev-2355	910	10	almost	almost	ADV
inlawrev-2355	910	11	exclusively	exclusively	ADV
inlawrev-2355	910	12	with	with	ADP
inlawrev-2355	910	13	new	new	ADJ
inlawrev-2355	910	14	or	or	CCONJ
inlawrev-2355	910	15	revised	revise	VERB
inlawrev-2355	910	16	credits	credit	NOUN
inlawrev-2355	910	17	and	and	CCONJ
inlawrev-2355	910	18	deductions	deduction	NOUN
inlawrev-2355	910	19	.	.	PUNCT
inlawrev-2355	911	1	a	a	DET
inlawrev-2355	911	2	new	new	ADJ
inlawrev-2355	911	3	adjusted	adjust	VERB
inlawrev-2355	911	4	gross	gross	ADJ
inlawrev-2355	911	5	income	income	NOUN
inlawrev-2355	911	6	deduction	deduction	NOUN
inlawrev-2355	911	7	is	be	AUX
inlawrev-2355	911	8	available	available	ADJ
inlawrev-2355	911	9	for	for	ADP
inlawrev-2355	911	10	income	income	NOUN
inlawrev-2355	911	11	taxed	tax	VERB
inlawrev-2355	911	12	by	by	ADP
inlawrev-2355	911	13	an	an	DET
inlawrev-2355	911	14	out	out	ADJ
inlawrev-2355	911	15	-	-	PUNCT
inlawrev-2355	911	16	of	of	ADP
inlawrev-2355	911	17	-	-	PUNCT
inlawrev-2355	911	18	state	state	NOUN
inlawrev-2355	911	19	locality	locality	NOUN
inlawrev-2355	911	20	.^^^	.^^^	PUNCT
inlawrev-2355	912	1	the	the	DET
inlawrev-2355	912	2	deduction	deduction	NOUN
inlawrev-2355	912	3	is	be	AUX
inlawrev-2355	912	4	limited	limit	VERB
inlawrev-2355	912	5	to	to	ADP
inlawrev-2355	912	6	the	the	DET
inlawrev-2355	912	7	lesser	less	ADJ
inlawrev-2355	912	8	of	of	ADP
inlawrev-2355	912	9	nuities	nuitie	NOUN
inlawrev-2355	912	10	.	.	PUNCT
inlawrev-2355	913	1	i	i	PRON
inlawrev-2355	913	2	d.	d.	PROPN
inlawrev-2355	913	3	the	the	DET
inlawrev-2355	913	4	state	state	NOUN
inlawrev-2355	913	5	income	income	NOUN
inlawrev-2355	913	6	and	and	CCONJ
inlawrev-2355	913	7	local	local	ADJ
inlawrev-2355	913	8	property	property	NOUN
inlawrev-2355	913	9	taxes	taxis	NOUN
inlawrev-2355	913	10	added	add	VERB
inlawrev-2355	913	11	back	back	ADP
inlawrev-2355	913	12	are	be	AUX
inlawrev-2355	913	13	those	those	PRON
inlawrev-2355	913	14	paid	pay	VERB
inlawrev-2355	913	15	on	on	ADP
inlawrev-2355	913	16	business	business	NOUN
inlawrev-2355	913	17	and	and	CCONJ
inlawrev-2355	913	18	nonbusiness	nonbusiness	NOUN
inlawrev-2355	913	19	investment	investment	NOUN
inlawrev-2355	913	20	property	property	NOUN
inlawrev-2355	913	21	and	and	CCONJ
inlawrev-2355	913	22	deducted	deduct	VERB
inlawrev-2355	913	23	in	in	ADP
inlawrev-2355	913	24	arriving	arrive	VERB
inlawrev-2355	913	25	at	at	ADP
inlawrev-2355	913	26	adjusted	adjust	VERB
inlawrev-2355	913	27	gross	gross	ADJ
inlawrev-2355	913	28	income	income	NOUN
inlawrev-2355	913	29	for	for	ADP
inlawrev-2355	913	30	federal	federal	ADJ
inlawrev-2355	913	31	purposes	purpose	NOUN
inlawrev-2355	913	32	.	.	PUNCT
inlawrev-2355	914	1	any	any	DET
inlawrev-2355	914	2	income	income	NOUN
inlawrev-2355	914	3	and	and	CCONJ
inlawrev-2355	914	4	property	property	NOUN
inlawrev-2355	914	5	taxes	taxis	NOUN
inlawrev-2355	914	6	taken	take	VERB
inlawrev-2355	914	7	as	as	SCONJ
inlawrev-2355	914	8	itemized	itemize	VERB
inlawrev-2355	914	9	deductions	deduction	NOUN
inlawrev-2355	914	10	on	on	ADP
inlawrev-2355	914	11	the	the	DET
inlawrev-2355	914	12	federal	federal	ADJ
inlawrev-2355	914	13	return	return	NOUN
inlawrev-2355	914	14	need	need	AUX
inlawrev-2355	914	15	not	not	PART
inlawrev-2355	914	16	be	be	AUX
inlawrev-2355	914	17	added	add	VERB
inlawrev-2355	914	18	back	back	ADV
inlawrev-2355	914	19	.	.	PUNCT
inlawrev-2355	915	1	^^^see	^^^see	PROPN
inlawrev-2355	915	2	note	note	VERB
inlawrev-2355	915	3	215	215	NUM
inlawrev-2355	915	4	supra	supra	NOUN
inlawrev-2355	915	5	and	and	CCONJ
inlawrev-2355	915	6	accompanying	accompany	VERB
inlawrev-2355	915	7	text	text	NOUN
inlawrev-2355	915	8	.	.	PUNCT
inlawrev-2355	916	1	^^^ind	^^^ind	NOUN
inlawrev-2355	916	2	.	.	PUNCT
inlawrev-2355	917	1	code	code	PROPN
inlawrev-2355	917	2	§	§	PROPN
inlawrev-2355	917	3	6	6	NUM
inlawrev-2355	917	4	-	-	SYM
inlawrev-2355	917	5	3	3	NUM
inlawrev-2355	917	6	-	-	PUNCT
inlawrev-2355	917	7	2	2	NUM
inlawrev-2355	917	8	-	-	PUNCT
inlawrev-2355	917	9	2(b	2(b	NUM
inlawrev-2355	917	10	)	)	PUNCT
inlawrev-2355	917	11	(	(	PUNCT
inlawrev-2355	917	12	1976	1976	NUM
inlawrev-2355	917	13	)	)	PUNCT
inlawrev-2355	917	14	.	.	PUNCT
inlawrev-2355	918	1	'	'	PUNCT
inlawrev-2355	918	2	"	"	PUNCT
inlawrev-2355	918	3	"	"	PUNCT
inlawrev-2355	918	4	the	the	DET
inlawrev-2355	918	5	exemptions	exemption	NOUN
inlawrev-2355	918	6	are	be	AUX
inlawrev-2355	918	7	:	:	PUNCT
inlawrev-2355	918	8	(	(	PUNCT
inlawrev-2355	918	9	1	1	X
inlawrev-2355	918	10	)	)	PUNCT
inlawrev-2355	918	11	for	for	ADP
inlawrev-2355	918	12	each	each	DET
inlawrev-2355	918	13	dependent	dependent	ADJ
inlawrev-2355	918	14	,	,	PUNCT
inlawrev-2355	918	15	$	$	SYM
inlawrev-2355	918	16	500	500	NUM
inlawrev-2355	918	17	,	,	PUNCT
inlawrev-2355	918	18	i	i	PRON
inlawrev-2355	918	19	d.	d.	PROPN
inlawrev-2355	918	20	6	6	NUM
inlawrev-2355	918	21	-	-	SYM
inlawrev-2355	918	22	3	3	NUM
inlawrev-2355	918	23	-	-	PUNCT
inlawrev-2355	918	24	l-3.5(a)(4	l-3.5(a)(4	NOUN
inlawrev-2355	918	25	)	)	PUNCT
inlawrev-2355	918	26	(	(	PUNCT
inlawrev-2355	918	27	1976	1976	NUM
inlawrev-2355	918	28	&	&	CCONJ
inlawrev-2355	918	29	supp	supp	PROPN
inlawrev-2355	918	30	.	.	PUNCT
inlawrev-2355	919	1	1979	1979	NUM
inlawrev-2355	919	2	)	)	PUNCT
inlawrev-2355	919	3	;	;	PUNCT
inlawrev-2355	919	4	(	(	PUNCT
inlawrev-2355	919	5	2	2	X
inlawrev-2355	919	6	)	)	PUNCT
inlawrev-2355	919	7	a	a	DET
inlawrev-2355	919	8	special	special	ADJ
inlawrev-2355	919	9	income	income	NOUN
inlawrev-2355	919	10	exemption	exemption	NOUN
inlawrev-2355	919	11	of	of	ADP
inlawrev-2355	919	12	up	up	ADP
inlawrev-2355	919	13	to	to	PART
inlawrev-2355	919	14	$	$	SYM
inlawrev-2355	919	15	500	500	NUM
inlawrev-2355	919	16	,	,	PUNCT
inlawrev-2355	919	17	i	i	PRON
inlawrev-2355	919	18	d.	d.	PROPN
inlawrev-2355	919	19	§	§	PROPN
inlawrev-2355	919	20	6	6	NUM
inlawrev-2355	919	21	-	-	SYM
inlawrev-2355	919	22	3	3	NUM
inlawrev-2355	919	23	-	-	PUNCT
inlawrev-2355	919	24	l-3.5(a)(3	l-3.5(a)(3	NOUN
inlawrev-2355	919	25	)	)	PUNCT
inlawrev-2355	919	26	;	;	PUNCT
inlawrev-2355	919	27	(	(	PUNCT
inlawrev-2355	919	28	3	3	X
inlawrev-2355	919	29	)	)	PUNCT
inlawrev-2355	919	30	if	if	SCONJ
inlawrev-2355	919	31	the	the	DET
inlawrev-2355	919	32	taxpayer	taxpayer	NOUN
inlawrev-2355	919	33	is	be	AUX
inlawrev-2355	919	34	blind	blind	ADJ
inlawrev-2355	919	35	,	,	PUNCT
inlawrev-2355	919	36	$	$	SYM
inlawrev-2355	919	37	500	500	NUM
inlawrev-2355	919	38	,	,	PUNCT
inlawrev-2355	919	39	i	i	PRON
inlawrev-2355	919	40	d.	d.	PROPN
inlawrev-2355	919	41	§	§	PROPN
inlawrev-2355	919	42	6	6	NUM
inlawrev-2355	919	43	-	-	SYM
inlawrev-2355	919	44	3	3	NUM
inlawrev-2355	919	45	-	-	PUNCT
inlawrev-2355	919	46	l-3.5(a)(4	l-3.5(a)(4	NOUN
inlawrev-2355	919	47	)	)	PUNCT
inlawrev-2355	919	48	;	;	PUNCT
inlawrev-2355	919	49	(	(	PUNCT
inlawrev-2355	919	50	4	4	X
inlawrev-2355	919	51	)	)	PUNCT
inlawrev-2355	919	52	if	if	SCONJ
inlawrev-2355	919	53	the	the	DET
inlawrev-2355	919	54	taxpayer	taxpayer	NOUN
inlawrev-2355	919	55	is	be	AUX
inlawrev-2355	919	56	over	over	ADP
inlawrev-2355	919	57	age	age	NOUN
inlawrev-2355	919	58	65	65	NUM
inlawrev-2355	919	59	,	,	PUNCT
inlawrev-2355	919	60	$	$	SYM
inlawrev-2355	919	61	1,000	1,000	NUM
inlawrev-2355	919	62	,	,	PUNCT
inlawrev-2355	919	63	i	i	PRON
inlawrev-2355	919	64	d.	d.	PROPN
inlawrev-2355	919	65	^*^id	^*^id	NUM
inlawrev-2355	919	66	.	.	PUNCT
inlawrev-2355	920	1	§	§	PROPN
inlawrev-2355	920	2	6	6	NUM
inlawrev-2355	920	3	-	-	SYM
inlawrev-2355	920	4	3	3	NUM
inlawrev-2355	920	5	-	-	PUNCT
inlawrev-2355	920	6	2	2	NUM
inlawrev-2355	920	7	-	-	SYM
inlawrev-2355	920	8	3.7	3.7	NUM
inlawrev-2355	920	9	(	(	PUNCT
inlawrev-2355	920	10	supp	supp	NOUN
inlawrev-2355	920	11	.	.	PUNCT
inlawrev-2355	920	12	1979	1979	NUM
inlawrev-2355	920	13	)	)	PUNCT
inlawrev-2355	920	14	.	.	PUNCT
inlawrev-2355	921	1	this	this	DET
inlawrev-2355	921	2	amount	amount	NOUN
inlawrev-2355	921	3	is	be	AUX
inlawrev-2355	921	4	reduced	reduce	VERB
inlawrev-2355	921	5	by	by	ADP
inlawrev-2355	921	6	social	social	ADJ
inlawrev-2355	921	7	security	security	NOUN
inlawrev-2355	921	8	and	and	CCONJ
inlawrev-2355	921	9	railroad	railroad	NOUN
inlawrev-2355	921	10	retirement	retirement	NOUN
inlawrev-2355	921	11	benefits	benefit	NOUN
inlawrev-2355	921	12	received	receive	VERB
inlawrev-2355	921	13	by	by	ADP
inlawrev-2355	921	14	the	the	DET
inlawrev-2355	921	15	taxpayer	taxpayer	NOUN
inlawrev-2355	921	16	.	.	PUNCT
inlawrev-2355	922	1	i	i	PRON
inlawrev-2355	922	2	d.	d.	PROPN
inlawrev-2355	922	3	''	''	PUNCT
inlawrev-2355	922	4	ud	ud	PROPN
inlawrev-2355	922	5	.	.	PUNCT
inlawrev-2355	923	1	§	§	PROPN
inlawrev-2355	923	2	6	6	NUM
inlawrev-2355	923	3	-	-	SYM
inlawrev-2355	923	4	3	3	NUM
inlawrev-2355	923	5	-	-	PUNCT
inlawrev-2355	923	6	2	2	NUM
inlawrev-2355	923	7	-	-	SYM
inlawrev-2355	923	8	4	4	NUM
inlawrev-2355	923	9	.	.	PUNCT
inlawrev-2355	923	10	'	'	PUNCT
inlawrev-2355	923	11	"	"	PUNCT
inlawrev-2355	923	12	m	m	AUX
inlawrev-2355	923	13	§	§	VERB
inlawrev-2355	923	14	6	6	NUM
inlawrev-2355	923	15	-	-	SYM
inlawrev-2355	923	16	3	3	NUM
inlawrev-2355	923	17	-	-	PUNCT
inlawrev-2355	923	18	2	2	NUM
inlawrev-2355	923	19	-	-	SYM
inlawrev-2355	923	20	5	5	NUM
inlawrev-2355	923	21	.	.	PUNCT
inlawrev-2355	924	1	the	the	DET
inlawrev-2355	924	2	deduction	deduction	NOUN
inlawrev-2355	924	3	applies	apply	VERB
inlawrev-2355	924	4	to	to	ADP
inlawrev-2355	924	5	expenditures	expenditure	NOUN
inlawrev-2355	924	6	for	for	ADP
inlawrev-2355	924	7	new	new	ADJ
inlawrev-2355	924	8	insulation	insulation	NOUN
inlawrev-2355	924	9	,	,	PUNCT
inlawrev-2355	924	10	weather	weather	NOUN
inlawrev-2355	924	11	stripping	stripping	NOUN
inlawrev-2355	924	12	,	,	PUNCT
inlawrev-2355	924	13	double	double	ADJ
inlawrev-2355	924	14	pane	pane	NOUN
inlawrev-2355	924	15	windows	window	NOUN
inlawrev-2355	924	16	,	,	PUNCT
inlawrev-2355	924	17	storm	storm	NOUN
inlawrev-2355	924	18	windows	window	NOUN
inlawrev-2355	924	19	,	,	PUNCT
inlawrev-2355	924	20	and	and	CCONJ
inlawrev-2355	924	21	storm	storm	NOUN
inlawrev-2355	924	22	doors	door	NOUN
inlawrev-2355	924	23	in	in	ADP
inlawrev-2355	924	24	a	a	DET
inlawrev-2355	924	25	residence	residence	NOUN
inlawrev-2355	924	26	at	at	ADV
inlawrev-2355	924	27	least	least	ADV
inlawrev-2355	924	28	three	three	NUM
inlawrev-2355	924	29	years	year	NOUN
inlawrev-2355	924	30	old	old	ADJ
inlawrev-2355	924	31	.	.	PUNCT
inlawrev-2355	925	1	i	i	PRON
inlawrev-2355	925	2	d.	d.	PROPN
inlawrev-2355	925	3	''	''	PUNCT
inlawrev-2355	925	4	'	'	PUNCT
inlawrev-2355	925	5	i	i	PRON
inlawrev-2355	925	6	d.	d.	PROPN
inlawrev-2355	925	7	§	§	PROPN
inlawrev-2355	925	8	6	6	NUM
inlawrev-2355	925	9	-	-	SYM
inlawrev-2355	925	10	3	3	NUM
inlawrev-2355	925	11	-	-	PUNCT
inlawrev-2355	925	12	3	3	NUM
inlawrev-2355	925	13	-	-	SYM
inlawrev-2355	925	14	1	1	NUM
inlawrev-2355	925	15	(	(	PUNCT
inlawrev-2355	925	16	1976	1976	NUM
inlawrev-2355	925	17	)	)	PUNCT
inlawrev-2355	925	18	.	.	PUNCT
inlawrev-2355	925	19	''	''	PUNCT
inlawrev-2355	926	1	'	'	PUNCT
inlawrev-2355	926	2	i	i	PRON
inlawrev-2355	926	3	d.	d.	PROPN
inlawrev-2355	926	4	§	§	PROPN
inlawrev-2355	926	5	6	6	NUM
inlawrev-2355	926	6	-	-	SYM
inlawrev-2355	926	7	3	3	NUM
inlawrev-2355	926	8	-	-	PUNCT
inlawrev-2355	926	9	3	3	NUM
inlawrev-2355	926	10	-	-	SYM
inlawrev-2355	926	11	3	3	NUM
inlawrev-2355	926	12	.	.	PUNCT
inlawrev-2355	926	13	''	''	PUNCT
inlawrev-2355	926	14	'	'	PUNCT
inlawrev-2355	926	15	i	i	PRON
inlawrev-2355	926	16	d.	d.	PROPN
inlawrev-2355	926	17	§	§	PROPN
inlawrev-2355	926	18	6	6	NUM
inlawrev-2355	926	19	-	-	SYM
inlawrev-2355	926	20	3	3	NUM
inlawrev-2355	926	21	-	-	PUNCT
inlawrev-2355	926	22	3	3	NUM
inlawrev-2355	926	23	-	-	SYM
inlawrev-2355	926	24	4.1	4.1	NUM
inlawrev-2355	926	25	(	(	PUNCT
inlawrev-2355	926	26	supp	supp	NOUN
inlawrev-2355	926	27	.	.	PUNCT
inlawrev-2355	926	28	1979	1979	NUM
inlawrev-2355	926	29	)	)	PUNCT
inlawrev-2355	926	30	.	.	PUNCT
inlawrev-2355	926	31	'	'	PUNCT
inlawrev-2355	927	1	"	"	PUNCT
inlawrev-2355	927	2	i	i	PRON
inlawrev-2355	927	3	d.	d.	PROPN
inlawrev-2355	927	4	§	§	PROPN
inlawrev-2355	927	5	6	6	NUM
inlawrev-2355	927	6	-	-	SYM
inlawrev-2355	927	7	3	3	NUM
inlawrev-2355	927	8	-	-	PUNCT
inlawrev-2355	927	9	3	3	NUM
inlawrev-2355	927	10	-	-	NUM
inlawrev-2355	927	11	5(b	5(b	NUM
inlawrev-2355	927	12	)	)	PUNCT
inlawrev-2355	927	13	.	.	PUNCT
inlawrev-2355	927	14	'	'	PUNCT
inlawrev-2355	927	15	"	"	PUNCT
inlawrev-2355	927	16	i	i	PRON
inlawrev-2355	927	17	d.	d.	PROPN
inlawrev-2355	927	18	§	§	PROPN
inlawrev-2355	927	19	6	6	NUM
inlawrev-2355	927	20	-	-	SYM
inlawrev-2355	927	21	3	3	NUM
inlawrev-2355	927	22	-	-	PUNCT
inlawrev-2355	927	23	3	3	NUM
inlawrev-2355	927	24	-	-	SYM
inlawrev-2355	927	25	6	6	NUM
inlawrev-2355	927	26	(	(	PUNCT
inlawrev-2355	927	27	1976	1976	NUM
inlawrev-2355	927	28	)	)	PUNCT
inlawrev-2355	927	29	.	.	PUNCT
inlawrev-2355	927	30	'	'	PUNCT
inlawrev-2355	928	1	"	"	PUNCT
inlawrev-2355	928	2	i	i	PRON
inlawrev-2355	928	3	d.	d.	PROPN
inlawrev-2355	928	4	§	§	PROPN
inlawrev-2355	928	5	6	6	NUM
inlawrev-2355	928	6	-	-	SYM
inlawrev-2355	928	7	3	3	NUM
inlawrev-2355	928	8	-	-	PUNCT
inlawrev-2355	928	9	3	3	NUM
inlawrev-2355	928	10	-	-	SYM
inlawrev-2355	928	11	7	7	NUM
inlawrev-2355	928	12	(	(	PUNCT
inlawrev-2355	928	13	supp	supp	NOUN
inlawrev-2355	928	14	.	.	PUNCT
inlawrev-2355	928	15	1979	1979	NUM
inlawrev-2355	928	16	)	)	PUNCT
inlawrev-2355	928	17	.	.	PUNCT
inlawrev-2355	928	18	'	'	PUNCT
inlawrev-2355	928	19	^	^	SYM
inlawrev-2355	928	20	°	°	PRON
inlawrev-2355	928	21	id	id	NOUN
inlawrev-2355	928	22	.	.	PUNCT
inlawrev-2355	929	1	§	§	PROPN
inlawrev-2355	929	2	6	6	NUM
inlawrev-2355	929	3	-	-	SYM
inlawrev-2355	929	4	3	3	NUM
inlawrev-2355	929	5	-	-	PUNCT
inlawrev-2355	929	6	3	3	NUM
inlawrev-2355	929	7	-	-	SYM
inlawrev-2355	929	8	8	8	NUM
inlawrev-2355	929	9	.	.	PUNCT
inlawrev-2355	930	1	the	the	DET
inlawrev-2355	930	2	filing	filing	NOUN
inlawrev-2355	930	3	requirements	requirement	NOUN
inlawrev-2355	930	4	for	for	ADP
inlawrev-2355	930	5	this	this	DET
inlawrev-2355	930	6	credit	credit	NOUN
inlawrev-2355	930	7	are	be	AUX
inlawrev-2355	930	8	identical	identical	ADJ
inlawrev-2355	930	9	to	to	ADP
inlawrev-2355	930	10	those	those	PRON
inlawrev-2355	930	11	for	for	ADP
inlawrev-2355	930	12	the	the	DET
inlawrev-2355	930	13	property	property	NOUN
inlawrev-2355	930	14	tax	tax	NOUN
inlawrev-2355	930	15	credit	credit	NOUN
inlawrev-2355	930	16	.	.	PUNCT
inlawrev-2355	931	1	"	"	PUNCT
inlawrev-2355	931	2	'	'	PUNCT
inlawrev-2355	931	3	see	see	VERB
inlawrev-2355	931	4	i	i	PRON
inlawrev-2355	931	5	d.	d.	PROPN
inlawrev-2355	931	6	§	§	PROPN
inlawrev-2355	931	7	6	6	NUM
inlawrev-2355	931	8	-	-	SYM
inlawrev-2355	931	9	3	3	NUM
inlawrev-2355	931	10	-	-	PUNCT
inlawrev-2355	931	11	3	3	NUM
inlawrev-2355	931	12	-	-	SYM
inlawrev-2355	931	13	4.1	4.1	NUM
inlawrev-2355	931	14	;	;	PUNCT
inlawrev-2355	931	15	i	i	PROPN
inlawrev-2355	931	16	d.	d.	PROPN
inlawrev-2355	931	17	§	§	PROPN
inlawrev-2355	931	18	6	6	NUM
inlawrev-2355	931	19	-	-	SYM
inlawrev-2355	931	20	3	3	NUM
inlawrev-2355	931	21	-	-	PUNCT
inlawrev-2355	931	22	3	3	NUM
inlawrev-2355	931	23	-	-	SYM
inlawrev-2355	931	24	6	6	NUM
inlawrev-2355	931	25	(	(	PUNCT
inlawrev-2355	931	26	1976	1976	NUM
inlawrev-2355	931	27	)	)	PUNCT
inlawrev-2355	931	28	.	.	PUNCT
inlawrev-2355	932	1	'	'	PUNCT
inlawrev-2355	933	1	"	"	PUNCT
inlawrev-2355	933	2	i	i	PRON
inlawrev-2355	933	3	d.	d.	PROPN
inlawrev-2355	933	4	§	§	PROPN
inlawrev-2355	933	5	6	6	NUM
inlawrev-2355	933	6	-	-	SYM
inlawrev-2355	933	7	3	3	NUM
inlawrev-2355	933	8	-	-	PUNCT
inlawrev-2355	933	9	2	2	NUM
inlawrev-2355	933	10	-	-	SYM
inlawrev-2355	933	11	5.5	5.5	NUM
inlawrev-2355	933	12	(	(	PUNCT
inlawrev-2355	933	13	supp	supp	NOUN
inlawrev-2355	933	14	.	.	PUNCT
inlawrev-2355	933	15	1979	1979	NUM
inlawrev-2355	933	16	)	)	PUNCT
inlawrev-2355	933	17	.	.	PUNCT
inlawrev-2355	934	1	1980	1980	NUM
inlawrev-2355	934	2	]	]	PUNCT
inlawrev-2355	934	3	survey	survey	NOUN
inlawrev-2355	934	4	-	-	PUNCT
inlawrev-2355	934	5	foreword	foreword	NOUN
inlawrev-2355	934	6	31	31	NUM
inlawrev-2355	934	7	the	the	DET
inlawrev-2355	934	8	amount	amount	NOUN
inlawrev-2355	934	9	of	of	ADP
inlawrev-2355	934	10	an	an	DET
inlawrev-2355	934	11	individual	individual	NOUN
inlawrev-2355	934	12	's	's	PART
inlawrev-2355	934	13	adjusted	adjust	VERB
inlawrev-2355	934	14	gross	gross	ADJ
inlawrev-2355	934	15	income	income	NOUN
inlawrev-2355	934	16	subject	subject	ADJ
inlawrev-2355	934	17	to	to	ADP
inlawrev-2355	934	18	an	an	DET
inlawrev-2355	934	19	income	income	NOUN
inlawrev-2355	934	20	tax	tax	NOUN
inlawrev-2355	934	21	imposed	impose	VERB
inlawrev-2355	934	22	by	by	ADP
inlawrev-2355	934	23	another	another	DET
inlawrev-2355	934	24	state	state	NOUN
inlawrev-2355	934	25	or	or	CCONJ
inlawrev-2355	934	26	$	$	SYM
inlawrev-2355	934	27	2,000.^^^	2,000.^^^	NUM
inlawrev-2355	934	28	a	a	DET
inlawrev-2355	934	29	new	new	ADJ
inlawrev-2355	934	30	renter	renter	NOUN
inlawrev-2355	934	31	's	's	PART
inlawrev-2355	934	32	deduction^^	deduction^^	NOUN
inlawrev-2355	934	33	"	"	PUNCT
inlawrev-2355	934	34	replaces	replace	VERB
inlawrev-2355	934	35	the	the	DET
inlawrev-2355	934	36	older	old	ADJ
inlawrev-2355	934	37	renter	renter	NOUN
inlawrev-2355	934	38	's	's	PART
inlawrev-2355	934	39	deduction	deduction	NOUN
inlawrev-2355	934	40	which	which	PRON
inlawrev-2355	934	41	expired	expire	VERB
inlawrev-2355	934	42	in	in	ADP
inlawrev-2355	934	43	1975	1975	NUM
inlawrev-2355	934	44	.	.	PUNCT
inlawrev-2355	935	1	^^"^	^^"^	VERB
inlawrev-2355	935	2	the	the	DET
inlawrev-2355	935	3	new	new	ADJ
inlawrev-2355	935	4	deduction	deduction	NOUN
inlawrev-2355	935	5	,	,	PUNCT
inlawrev-2355	935	6	limited	limit	VERB
inlawrev-2355	935	7	to	to	ADP
inlawrev-2355	935	8	the	the	DET
inlawrev-2355	935	9	lesser	less	ADJ
inlawrev-2355	935	10	of	of	ADP
inlawrev-2355	935	11	the	the	DET
inlawrev-2355	935	12	amount	amount	NOUN
inlawrev-2355	935	13	of	of	ADP
inlawrev-2355	935	14	rent	rent	NOUN
inlawrev-2355	935	15	paid	pay	VERB
inlawrev-2355	935	16	or	or	CCONJ
inlawrev-2355	935	17	$	$	SYM
inlawrev-2355	935	18	1,500	1,500	NUM
inlawrev-2355	935	19	,	,	PUNCT
inlawrev-2355	935	20	can	can	AUX
inlawrev-2355	935	21	not	not	PART
inlawrev-2355	935	22	be	be	AUX
inlawrev-2355	935	23	claimed	claim	VERB
inlawrev-2355	935	24	if	if	SCONJ
inlawrev-2355	935	25	the	the	DET
inlawrev-2355	935	26	property	property	NOUN
inlawrev-2355	935	27	is	be	AUX
inlawrev-2355	935	28	exempt	exempt	ADJ
inlawrev-2355	935	29	from	from	ADP
inlawrev-2355	935	30	indiana	indiana	PROPN
inlawrev-2355	935	31	property	property	NOUN
inlawrev-2355	935	32	tax.^^^	tax.^^^	PROPN
inlawrev-2355	935	33	in	in	ADP
inlawrev-2355	935	34	the	the	DET
inlawrev-2355	935	35	most	most	ADV
inlawrev-2355	935	36	sweeping	sweeping	ADJ
inlawrev-2355	935	37	change	change	NOUN
inlawrev-2355	935	38	in	in	ADP
inlawrev-2355	935	39	the	the	DET
inlawrev-2355	935	40	law	law	NOUN
inlawrev-2355	935	41	,	,	PUNCT
inlawrev-2355	935	42	all	all	DET
inlawrev-2355	935	43	individuals	individual	NOUN
inlawrev-2355	935	44	will	will	AUX
inlawrev-2355	935	45	receive	receive	VERB
inlawrev-2355	935	46	a	a	DET
inlawrev-2355	935	47	credit	credit	NOUN
inlawrev-2355	935	48	of	of	ADP
inlawrev-2355	935	49	fifteen	fifteen	NUM
inlawrev-2355	935	50	percent	percent	NOUN
inlawrev-2355	935	51	for	for	ADP
inlawrev-2355	935	52	tax	tax	NOUN
inlawrev-2355	935	53	years	year	NOUN
inlawrev-2355	935	54	beginning	begin	VERB
inlawrev-2355	935	55	in	in	ADP
inlawrev-2355	935	56	1979.^	1979.^	NUM
inlawrev-2355	935	57	"	"	PUNCT
inlawrev-2355	935	58	the	the	DET
inlawrev-2355	935	59	credit	credit	NOUN
inlawrev-2355	935	60	is	be	AUX
inlawrev-2355	935	61	to	to	PART
inlawrev-2355	935	62	be	be	AUX
inlawrev-2355	935	63	applied	apply	VERB
inlawrev-2355	935	64	to	to	ADP
inlawrev-2355	935	65	the	the	DET
inlawrev-2355	935	66	taxpayer	taxpayer	NOUN
inlawrev-2355	935	67	's	's	PART
inlawrev-2355	935	68	adjusted	adjust	VERB
inlawrev-2355	935	69	gross	gross	ADJ
inlawrev-2355	935	70	income	income	NOUN
inlawrev-2355	935	71	tax	tax	NOUN
inlawrev-2355	935	72	liability	liability	NOUN
inlawrev-2355	935	73	before	before	ADP
inlawrev-2355	935	74	the	the	DET
inlawrev-2355	935	75	application	application	NOUN
inlawrev-2355	935	76	of	of	ADP
inlawrev-2355	935	77	any	any	DET
inlawrev-2355	935	78	other	other	ADJ
inlawrev-2355	935	79	credits	credit	NOUN
inlawrev-2355	935	80	.	.	PUNCT
inlawrev-2355	936	1	in	in	ADP
inlawrev-2355	936	2	addition	addition	NOUN
inlawrev-2355	936	3	,	,	PUNCT
inlawrev-2355	936	4	the	the	DET
inlawrev-2355	936	5	individual	individual	ADJ
inlawrev-2355	936	6	adjusted	adjust	VERB
inlawrev-2355	936	7	gross	gross	ADJ
inlawrev-2355	936	8	income	income	NOUN
inlawrev-2355	936	9	tax	tax	NOUN
inlawrev-2355	936	10	rate	rate	NOUN
inlawrev-2355	936	11	is	be	AUX
inlawrev-2355	936	12	reduced	reduce	VERB
inlawrev-2355	936	13	to	to	ADP
inlawrev-2355	936	14	1.9	1.9	NUM
inlawrev-2355	936	15	%	%	NOUN
inlawrev-2355	936	16	,	,	PUNCT
inlawrev-2355	936	17	effective	effective	ADJ
inlawrev-2355	936	18	january	january	PROPN
inlawrev-2355	936	19	1	1	NUM
inlawrev-2355	936	20	,	,	PUNCT
inlawrev-2355	936	21	1980.^^	1980.^^	NUM
inlawrev-2355	936	22	®	®	NOUN
inlawrev-2355	936	23	the	the	DET
inlawrev-2355	936	24	legislature	legislature	NOUN
inlawrev-2355	936	25	also	also	ADV
inlawrev-2355	936	26	updated	update	VERB
inlawrev-2355	936	27	the	the	DET
inlawrev-2355	936	28	adjusted	adjust	VERB
inlawrev-2355	936	29	gross	gross	ADJ
inlawrev-2355	936	30	income	income	NOUN
inlawrev-2355	936	31	tax	tax	NOUN
inlawrev-2355	936	32	act	act	NOUN
inlawrev-2355	936	33	to	to	PART
inlawrev-2355	936	34	include	include	VERB
inlawrev-2355	936	35	the	the	DET
inlawrev-2355	936	36	latest	late	ADJ
inlawrev-2355	936	37	rules	rule	NOUN
inlawrev-2355	936	38	and	and	CCONJ
inlawrev-2355	936	39	regulations	regulation	NOUN
inlawrev-2355	936	40	of	of	ADP
inlawrev-2355	936	41	the	the	DET
inlawrev-2355	936	42	internal	internal	ADJ
inlawrev-2355	936	43	revenue	revenue	NOUN
inlawrev-2355	936	44	code	code	NOUN
inlawrev-2355	936	45	in	in	ADP
inlawrev-2355	936	46	effect	effect	NOUN
inlawrev-2355	936	47	on	on	ADP
inlawrev-2355	936	48	january	january	PROPN
inlawrev-2355	936	49	1	1	NUM
inlawrev-2355	936	50	,	,	PUNCT
inlawrev-2355	936	51	1979.^^^	1979.^^^	NUM
inlawrev-2355	936	52	thus	thus	ADV
inlawrev-2355	936	53	,	,	PUNCT
inlawrev-2355	936	54	all	all	DET
inlawrev-2355	936	55	federal	federal	ADJ
inlawrev-2355	936	56	income	income	NOUN
inlawrev-2355	936	57	tax	tax	NOUN
inlawrev-2355	936	58	amendments	amendment	NOUN
inlawrev-2355	936	59	taking	take	VERB
inlawrev-2355	936	60	effect	effect	NOUN
inlawrev-2355	936	61	on	on	ADP
inlawrev-2355	936	62	or	or	CCONJ
inlawrev-2355	936	63	before	before	ADP
inlawrev-2355	936	64	january	january	PROPN
inlawrev-2355	936	65	1	1	NUM
inlawrev-2355	936	66	,	,	PUNCT
inlawrev-2355	936	67	1980	1980	NUM
inlawrev-2355	936	68	,	,	PUNCT
inlawrev-2355	936	69	are	be	AUX
inlawrev-2355	936	70	incorporated	incorporate	VERB
inlawrev-2355	936	71	by	by	ADP
inlawrev-2355	936	72	reference	reference	NOUN
inlawrev-2355	936	73	into	into	ADP
inlawrev-2355	936	74	title	title	NOUN
inlawrev-2355	936	75	six	six	NUM
inlawrev-2355	936	76	,	,	PUNCT
inlawrev-2355	936	77	chapter	chapter	NOUN
inlawrev-2355	936	78	three	three	NUM
inlawrev-2355	936	79	of	of	ADP
inlawrev-2355	936	80	the	the	DET
inlawrev-2355	936	81	indiana	indiana	PROPN
inlawrev-2355	936	82	code.^	code.^	PROPN
inlawrev-2355	936	83	'	'	PART
inlawrev-2355	936	84	°	°	VERB
inlawrev-2355	937	1	fiiij	fiiij	NOUN
inlawrev-2355	937	2	trusts	trust	NOUN
inlawrev-2355	937	3	and	and	CCONJ
inlawrev-2355	937	4	estates	estate	NOUN
inlawrev-2355	937	5	.	.	PUNCT
inlawrev-2355	938	1	—	—	PUNCT
inlawrev-2355	938	2	the	the	DET
inlawrev-2355	938	3	adjusted	adjust	VERB
inlawrev-2355	938	4	gross	gross	ADJ
inlawrev-2355	938	5	income	income	NOUN
inlawrev-2355	938	6	tax	tax	NOUN
inlawrev-2355	938	7	of	of	ADP
inlawrev-2355	938	8	trusts	trust	NOUN
inlawrev-2355	938	9	and	and	CCONJ
inlawrev-2355	938	10	estates	estate	NOUN
inlawrev-2355	938	11	is	be	AUX
inlawrev-2355	938	12	computed	compute	VERB
inlawrev-2355	938	13	by	by	ADP
inlawrev-2355	938	14	starting	start	VERB
inlawrev-2355	938	15	with	with	ADP
inlawrev-2355	938	16	taxable	taxable	ADJ
inlawrev-2355	938	17	income	income	NOUN
inlawrev-2355	938	18	as	as	SCONJ
inlawrev-2355	938	19	defined	define	VERB
inlawrev-2355	938	20	by	by	ADP
inlawrev-2355	938	21	section	section	NOUN
inlawrev-2355	938	22	641(b	641(b	PROPN
inlawrev-2355	938	23	)	)	PUNCT
inlawrev-2355	938	24	of	of	ADP
inlawrev-2355	938	25	the	the	DET
inlawrev-2355	938	26	internal	internal	ADJ
inlawrev-2355	938	27	revenue	revenue	NOUN
inlawrev-2355	938	28	code	code	NOUN
inlawrev-2355	938	29	and	and	CCONJ
inlawrev-2355	938	30	deducting	deduct	VERB
inlawrev-2355	938	31	income	income	NOUN
inlawrev-2355	938	32	exempted	exempt	VERB
inlawrev-2355	938	33	by	by	ADP
inlawrev-2355	938	34	the	the	DET
inlawrev-2355	938	35	united	united	PROPN
inlawrev-2355	938	36	states	states	PROPN
inlawrev-2355	938	37	constitution	constitution	PROPN
inlawrev-2355	938	38	and	and	CCONJ
inlawrev-2355	938	39	federal	federal	ADJ
inlawrev-2355	938	40	statutes.^*^	statutes.^*^	NOUN
inlawrev-2355	938	41	'	'	PART
inlawrev-2355	938	42	an	an	DET
inlawrev-2355	938	43	exemption	exemption	NOUN
inlawrev-2355	938	44	of	of	ADP
inlawrev-2355	938	45	$	$	SYM
inlawrev-2355	938	46	600	600	NUM
inlawrev-2355	938	47	is	be	AUX
inlawrev-2355	938	48	given	give	VERB
inlawrev-2355	938	49	to	to	ADP
inlawrev-2355	938	50	estates	estate	NOUN
inlawrev-2355	938	51	,	,	PUNCT
inlawrev-2355	938	52	$	$	SYM
inlawrev-2355	938	53	100	100	NUM
inlawrev-2355	938	54	to	to	ADP
inlawrev-2355	938	55	complex	complex	ADJ
inlawrev-2355	938	56	trusts	trust	NOUN
inlawrev-2355	938	57	,	,	PUNCT
inlawrev-2355	938	58	and	and	CCONJ
inlawrev-2355	938	59	$	$	SYM
inlawrev-2355	938	60	300	300	NUM
inlawrev-2355	938	61	to	to	ADP
inlawrev-2355	938	62	simple	simple	ADJ
inlawrev-2355	938	63	trusts.^	trusts.^	NOUN
inlawrev-2355	938	64	®	®	NOUN
inlawrev-2355	938	65	^	^	PUNCT
inlawrev-2355	938	66	the	the	DET
inlawrev-2355	938	67	entire	entire	ADJ
inlawrev-2355	938	68	body	body	NOUN
inlawrev-2355	938	69	of	of	ADP
inlawrev-2355	938	70	federal	federal	ADJ
inlawrev-2355	938	71	law	law	NOUN
inlawrev-2355	938	72	applies	apply	VERB
inlawrev-2355	938	73	to	to	ADP
inlawrev-2355	938	74	the	the	DET
inlawrev-2355	938	75	preparation	preparation	NOUN
inlawrev-2355	938	76	and	and	CCONJ
inlawrev-2355	938	77	filing	filing	NOUN
inlawrev-2355	938	78	of	of	ADP
inlawrev-2355	938	79	indiana	indiana	PROPN
inlawrev-2355	938	80	fiduciary	fiduciary	PROPN
inlawrev-2355	938	81	returns.^^^	returns.^^^	PROPN
inlawrev-2355	938	82	in	in	ADP
inlawrev-2355	938	83	addition	addition	NOUN
inlawrev-2355	938	84	,	,	PUNCT
inlawrev-2355	938	85	fiduciaries	fiduciary	NOUN
inlawrev-2355	938	86	are	be	AUX
inlawrev-2355	938	87	required	require	VERB
inlawrev-2355	938	88	to	to	PART
inlawrev-2355	938	89	withhold	withhold	VERB
inlawrev-2355	938	90	tax	tax	NOUN
inlawrev-2355	938	91	on	on	ADP
inlawrev-2355	938	92	distributions	distribution	NOUN
inlawrev-2355	938	93	of	of	ADP
inlawrev-2355	938	94	income	income	NOUN
inlawrev-2355	938	95	,	,	PUNCT
inlawrev-2355	938	96	other	other	ADJ
inlawrev-2355	938	97	than	than	ADP
inlawrev-2355	938	98	interest	interest	NOUN
inlawrev-2355	938	99	and	and	CCONJ
inlawrev-2355	938	100	dividends	dividend	NOUN
inlawrev-2355	938	101	,	,	PUNCT
inlawrev-2355	938	102	made	make	VERB
inlawrev-2355	938	103	to	to	PART
inlawrev-2355	938	104	nonresident	nonresident	VERB
inlawrev-2355	938	105	beneficiaries.^^'^	beneficiaries.^^'^	PROPN
inlawrev-2355	938	106	to	to	PART
inlawrev-2355	938	107	implement	implement	VERB
inlawrev-2355	938	108	the	the	DET
inlawrev-2355	938	109	provisions	provision	NOUN
inlawrev-2355	938	110	of	of	ADP
inlawrev-2355	938	111	the	the	DET
inlawrev-2355	938	112	code	code	NOUN
inlawrev-2355	938	113	,	,	PUNCT
inlawrev-2355	938	114	the	the	DET
inlawrev-2355	938	115	department	department	NOUN
inlawrev-2355	938	116	is	be	AUX
inlawrev-2355	938	117	in	in	ADP
inlawrev-2355	938	118	the	the	DET
inlawrev-2355	938	119	process	process	NOUN
inlawrev-2355	938	120	of	of	ADP
inlawrev-2355	938	121	promulgating	promulgate	VERB
inlawrev-2355	938	122	new	new	ADJ
inlawrev-2355	938	123	adjusted	adjust	VERB
inlawrev-2355	938	124	gross	gross	ADJ
inlawrev-2355	938	125	income	income	NOUN
inlawrev-2355	938	126	tax	tax	NOUN
inlawrev-2355	938	127	rules	rule	NOUN
inlawrev-2355	938	128	and	and	CCONJ
inlawrev-2355	938	129	regulations	regulation	NOUN
inlawrev-2355	938	130	.	.	PUNCT
inlawrev-2355	939	1	additional	additional	ADJ
inlawrev-2355	939	2	publications	publication	NOUN
inlawrev-2355	939	3	now	now	ADV
inlawrev-2355	939	4	available	available	ADJ
inlawrev-2355	939	5	to	to	ADP
inlawrev-2355	939	6	the	the	DET
inlawrev-2355	939	7	public	public	NOUN
inlawrev-2355	939	8	include	include	VERB
inlawrev-2355	939	9	information	information	NOUN
inlawrev-2355	939	10	bulletins	bulletin	NOUN
inlawrev-2355	939	11	,	,	PUNCT
inlawrev-2355	939	12	private	private	ADJ
inlawrev-2355	939	13	rulings	ruling	NOUN
inlawrev-2355	939	14	,	,	PUNCT
inlawrev-2355	939	15	and	and	CCONJ
inlawrev-2355	939	16	summaries	summary	NOUN
inlawrev-2355	939	17	of	of	ADP
inlawrev-2355	939	18	administrative	administrative	ADJ
inlawrev-2355	939	19	hearings	hearing	NOUN
inlawrev-2355	939	20	.	.	PUNCT
inlawrev-2355	939	21	''	''	PUNCT
inlawrev-2355	940	1	'	'	PUNCT
inlawrev-2355	940	2	i	i	PRON
inlawrev-2355	940	3	d.	d.	NOUN
inlawrev-2355	940	4	''	''	PUNCT
inlawrev-2355	940	5	'	'	PUNCT
inlawrev-2355	940	6	i	i	PRON
inlawrev-2355	940	7	d.	d.	PROPN
inlawrev-2355	940	8	§	§	PROPN
inlawrev-2355	940	9	6	6	NUM
inlawrev-2355	940	10	-	-	SYM
inlawrev-2355	940	11	3	3	NUM
inlawrev-2355	940	12	-	-	PUNCT
inlawrev-2355	940	13	2	2	NUM
inlawrev-2355	940	14	-	-	SYM
inlawrev-2355	940	15	6	6	NUM
inlawrev-2355	940	16	.	.	PUNCT
inlawrev-2355	940	17	''	''	PUNCT
inlawrev-2355	940	18	'	'	PUNCT
inlawrev-2355	941	1	i	i	PRON
inlawrev-2355	941	2	d.	d.	PROPN
inlawrev-2355	941	3	§	§	PROPN
inlawrev-2355	941	4	6	6	NUM
inlawrev-2355	941	5	-	-	SYM
inlawrev-2355	941	6	3	3	NUM
inlawrev-2355	941	7	-	-	PUNCT
inlawrev-2355	941	8	1	1	NUM
inlawrev-2355	941	9	-	-	SYM
inlawrev-2355	941	10	3.1	3.1	NUM
inlawrev-2355	941	11	(	(	PUNCT
inlawrev-2355	941	12	1976	1976	NUM
inlawrev-2355	941	13	)	)	PUNCT
inlawrev-2355	941	14	.	.	PUNCT
inlawrev-2355	941	15	'	'	PUNCT
inlawrev-2355	942	1	"	"	PUNCT
inlawrev-2355	942	2	i	i	PRON
inlawrev-2355	942	3	d.	d.	PROPN
inlawrev-2355	942	4	§	§	PROPN
inlawrev-2355	942	5	6	6	NUM
inlawrev-2355	942	6	-	-	SYM
inlawrev-2355	942	7	3	3	NUM
inlawrev-2355	942	8	-	-	PUNCT
inlawrev-2355	942	9	2	2	NUM
inlawrev-2355	942	10	-	-	SYM
inlawrev-2355	942	11	6	6	NUM
inlawrev-2355	942	12	(	(	PUNCT
inlawrev-2355	942	13	supp	supp	NOUN
inlawrev-2355	942	14	.	.	PUNCT
inlawrev-2355	942	15	1979	1979	NUM
inlawrev-2355	942	16	)	)	PUNCT
inlawrev-2355	942	17	.	.	PUNCT
inlawrev-2355	942	18	'	'	PUNCT
inlawrev-2355	942	19	"	"	PUNCT
inlawrev-2355	942	20	act	act	NOUN
inlawrev-2355	942	21	of	of	ADP
inlawrev-2355	942	22	apr	apr	PROPN
inlawrev-2355	942	23	.	.	PROPN
inlawrev-2355	942	24	10	10	NUM
inlawrev-2355	942	25	,	,	PUNCT
inlawrev-2355	942	26	1979	1979	NUM
inlawrev-2355	942	27	,	,	PUNCT
inlawrev-2355	942	28	pub	pub	NOUN
inlawrev-2355	942	29	.	.	PUNCT
inlawrev-2355	942	30	l.	l.	PROPN
inlawrev-2355	943	1	no	no	INTJ
inlawrev-2355	943	2	.	.	PROPN
inlawrev-2355	943	3	68	68	NUM
inlawrev-2355	943	4	,	,	PUNCT
inlawrev-2355	943	5	§	§	PROPN
inlawrev-2355	943	6	8	8	NUM
inlawrev-2355	943	7	,	,	PUNCT
inlawrev-2355	943	8	1979	1979	NUM
inlawrev-2355	943	9	ind	ind	NOUN
inlawrev-2355	943	10	.	.	PUNCT
inlawrev-2355	944	1	acts	act	VERB
inlawrev-2355	944	2	275	275	NUM
inlawrev-2355	944	3	(	(	PUNCT
inlawrev-2355	944	4	1979	1979	NUM
inlawrev-2355	944	5	)	)	PUNCT
inlawrev-2355	944	6	.	.	PUNCT
inlawrev-2355	945	1	this	this	DET
inlawrev-2355	945	2	onetime	onetime	ADJ
inlawrev-2355	945	3	credit	credit	NOUN
inlawrev-2355	945	4	was	be	AUX
inlawrev-2355	945	5	not	not	PART
inlawrev-2355	945	6	codified	codify	VERB
inlawrev-2355	945	7	.	.	PUNCT
inlawrev-2355	946	1	'	'	PUNCT
inlawrev-2355	946	2	"	"	PUNCT
inlawrev-2355	946	3	ind	ind	PROPN
inlawrev-2355	946	4	.	.	PUNCT
inlawrev-2355	946	5	code	code	PROPN
inlawrev-2355	946	6	§	§	PROPN
inlawrev-2355	946	7	6	6	NUM
inlawrev-2355	946	8	-	-	SYM
inlawrev-2355	946	9	3	3	NUM
inlawrev-2355	946	10	-	-	PUNCT
inlawrev-2355	946	11	2	2	NUM
inlawrev-2355	946	12	-	-	SYM
inlawrev-2355	946	13	1	1	NUM
inlawrev-2355	946	14	,	,	PUNCT
inlawrev-2355	946	15	-17	-17	PUNCT
inlawrev-2355	946	16	.	.	PUNCT
inlawrev-2355	946	17	'	'	PUNCT
inlawrev-2355	947	1	"	"	PUNCT
inlawrev-2355	947	2	i	i	PROPN
inlawrev-2355	947	3	d.	d.	PROPN
inlawrev-2355	947	4	§	§	PROPN
inlawrev-2355	947	5	§	§	PROPN
inlawrev-2355	947	6	6	6	NUM
inlawrev-2355	947	7	-	-	SYM
inlawrev-2355	947	8	3	3	NUM
inlawrev-2355	947	9	-	-	PUNCT
inlawrev-2355	947	10	1	1	NUM
inlawrev-2355	947	11	-	-	SYM
inlawrev-2355	947	12	11	11	NUM
inlawrev-2355	947	13	,	,	PUNCT
inlawrev-2355	947	14	-17	-17	PUNCT
inlawrev-2355	947	15	.	.	PUNCT
inlawrev-2355	948	1	"	"	PUNCT
inlawrev-2355	948	2	°	°	PROPN
inlawrev-2355	948	3	i	i	PROPN
inlawrev-2355	948	4	d.	d.	NOUN
inlawrev-2355	948	5	"	"	PUNCT
inlawrev-2355	948	6	'	'	PUNCT
inlawrev-2355	948	7	i	i	PRON
inlawrev-2355	948	8	d.	d.	PROPN
inlawrev-2355	948	9	§	§	PROPN
inlawrev-2355	948	10	6	6	NUM
inlawrev-2355	948	11	-	-	SYM
inlawrev-2355	948	12	3	3	NUM
inlawrev-2355	948	13	-	-	PUNCT
inlawrev-2355	948	14	l-3.5(c	l-3.5(c	NOUN
inlawrev-2355	948	15	)	)	PUNCT
inlawrev-2355	948	16	(	(	PUNCT
inlawrev-2355	948	17	1976	1976	NUM
inlawrev-2355	948	18	)	)	PUNCT
inlawrev-2355	948	19	.	.	PUNCT
inlawrev-2355	949	1	'	'	PUNCT
inlawrev-2355	949	2	^'these	^'these	PRON
inlawrev-2355	949	3	exemptions	exemption	NOUN
inlawrev-2355	949	4	are	be	AUX
inlawrev-2355	949	5	afforded	afford	VERB
inlawrev-2355	949	6	by	by	ADP
inlawrev-2355	949	7	i.r.c	i.r.c	NOUN
inlawrev-2355	949	8	.	.	PUNCT
inlawrev-2355	950	1	§	§	PROPN
inlawrev-2355	950	2	642(b	642(b	PROPN
inlawrev-2355	950	3	)	)	PUNCT
inlawrev-2355	950	4	,	,	PUNCT
inlawrev-2355	950	5	and	and	CCONJ
inlawrev-2355	950	6	are	be	AUX
inlawrev-2355	950	7	incorporated	incorporate	VERB
inlawrev-2355	950	8	into	into	ADP
inlawrev-2355	950	9	the	the	DET
inlawrev-2355	950	10	adjusted	adjust	VERB
inlawrev-2355	950	11	gross	gross	ADJ
inlawrev-2355	950	12	income	income	NOUN
inlawrev-2355	950	13	tax	tax	NOUN
inlawrev-2355	950	14	by	by	ADP
inlawrev-2355	950	15	ind	ind	PROPN
inlawrev-2355	950	16	.	.	PUNCT
inlawrev-2355	951	1	code	code	PROPN
inlawrev-2355	951	2	§	§	PROPN
inlawrev-2355	951	3	6	6	NUM
inlawrev-2355	951	4	-	-	SYM
inlawrev-2355	951	5	3	3	NUM
inlawrev-2355	951	6	-	-	PUNCT
inlawrev-2355	951	7	1	1	NUM
inlawrev-2355	951	8	-	-	SYM
inlawrev-2355	951	9	11	11	NUM
inlawrev-2355	951	10	(	(	PUNCT
inlawrev-2355	951	11	supp	supp	NOUN
inlawrev-2355	951	12	.	.	PUNCT
inlawrev-2355	951	13	1979	1979	NUM
inlawrev-2355	951	14	)	)	PUNCT
inlawrev-2355	951	15	.	.	PUNCT
inlawrev-2355	952	1	"	"	PUNCT
inlawrev-2355	952	2	'	'	PUNCT
inlawrev-2355	952	3	see	see	VERB
inlawrev-2355	952	4	ind	ind	NOUN
inlawrev-2355	952	5	.	.	PUNCT
inlawrev-2355	953	1	code	code	PROPN
inlawrev-2355	953	2	§	§	PROPN
inlawrev-2355	953	3	6	6	NUM
inlawrev-2355	953	4	-	-	SYM
inlawrev-2355	953	5	3	3	NUM
inlawrev-2355	953	6	-	-	PUNCT
inlawrev-2355	953	7	1	1	NUM
inlawrev-2355	953	8	-	-	SYM
inlawrev-2355	953	9	17	17	NUM
inlawrev-2355	953	10	(	(	PUNCT
inlawrev-2355	953	11	1976	1976	NUM
inlawrev-2355	953	12	&	&	CCONJ
inlawrev-2355	953	13	supp	supp	PROPN
inlawrev-2355	953	14	.	.	PUNCT
inlawrev-2355	953	15	1979	1979	NUM
inlawrev-2355	953	16	)	)	PUNCT
inlawrev-2355	953	17	.	.	PUNCT
inlawrev-2355	954	1	"	"	PUNCT
inlawrev-2355	955	1	*	*	PUNCT
inlawrev-2355	955	2	i	i	PROPN
inlawrev-2355	955	3	d.	d.	PROPN
inlawrev-2355	955	4	§	§	PROPN
inlawrev-2355	955	5	6	6	NUM
inlawrev-2355	955	6	-	-	SYM
inlawrev-2355	955	7	3	3	NUM
inlawrev-2355	955	8	-	-	PUNCT
inlawrev-2355	955	9	4	4	NUM
inlawrev-2355	955	10	-	-	SYM
inlawrev-2355	955	11	15	15	NUM
inlawrev-2355	955	12	(	(	PUNCT
inlawrev-2355	955	13	supp	supp	NOUN
inlawrev-2355	955	14	.	.	PUNCT
inlawrev-2355	955	15	1979	1979	NUM
inlawrev-2355	955	16	)	)	PUNCT
inlawrev-2355	955	17	.	.	PUNCT
inlawrev-2355	956	1	32	32	NUM
inlawrev-2355	956	2	indiana	indiana	PROPN
inlawrev-2355	956	3	la	la	PROPN
inlawrev-2355	956	4	w	w	PROPN
inlawrev-2355	956	5	review	review	PROPN
inlawrev-2355	956	6	[	[	X
inlawrev-2355	956	7	vol	vol	NOUN
inlawrev-2355	956	8	.	.	PUNCT
inlawrev-2355	957	1	13:1	13:1	NUM
inlawrev-2355	957	2	12	12	NUM
inlawrev-2355	957	3	.	.	PUNCT
inlawrev-2355	958	1	supplemental	supplemental	ADJ
inlawrev-2355	958	2	net	net	ADJ
inlawrev-2355	958	3	income	income	NOUN
inlawrev-2355	958	4	tax	tax	NOUN
inlawrev-2355	958	5	.	.	PUNCT
inlawrev-2355	959	1	—	—	PUNCT
inlawrev-2355	959	2	the	the	DET
inlawrev-2355	959	3	supplemental	supplemental	ADJ
inlawrev-2355	959	4	net	net	ADJ
inlawrev-2355	959	5	income	income	NOUN
inlawrev-2355	959	6	tax	tax	NOUN
inlawrev-2355	959	7	is	be	AUX
inlawrev-2355	959	8	imposed	impose	VERB
inlawrev-2355	959	9	on	on	ADP
inlawrev-2355	959	10	corporations	corporation	NOUN
inlawrev-2355	959	11	,	,	PUNCT
inlawrev-2355	959	12	banks	bank	NOUN
inlawrev-2355	959	13	,	,	PUNCT
inlawrev-2355	959	14	trust	trust	NOUN
inlawrev-2355	959	15	companies	company	NOUN
inlawrev-2355	959	16	,	,	PUNCT
inlawrev-2355	959	17	national	national	ADJ
inlawrev-2355	959	18	banking	banking	NOUN
inlawrev-2355	959	19	associations	association	NOUN
inlawrev-2355	959	20	,	,	PUNCT
inlawrev-2355	959	21	mutual	mutual	ADJ
inlawrev-2355	959	22	savings	saving	NOUN
inlawrev-2355	959	23	banks	bank	NOUN
inlawrev-2355	959	24	,	,	PUNCT
inlawrev-2355	959	25	private	private	ADJ
inlawrev-2355	959	26	banks	bank	NOUN
inlawrev-2355	959	27	,	,	PUNCT
inlawrev-2355	959	28	savings	saving	NOUN
inlawrev-2355	959	29	and	and	CCONJ
inlawrev-2355	959	30	loan	loan	NOUN
inlawrev-2355	959	31	companies	company	NOUN
inlawrev-2355	959	32	,	,	PUNCT
inlawrev-2355	959	33	and	and	CCONJ
inlawrev-2355	959	34	domestic	domestic	ADJ
inlawrev-2355	959	35	insurance	insurance	NOUN
inlawrev-2355	959	36	companies.^^^	companies.^^^	NOUN
inlawrev-2355	959	37	the	the	DET
inlawrev-2355	959	38	tax	tax	NOUN
inlawrev-2355	959	39	is	be	AUX
inlawrev-2355	959	40	computed	compute	VERB
inlawrev-2355	959	41	by	by	ADP
inlawrev-2355	959	42	deducting	deduct	VERB
inlawrev-2355	959	43	the	the	DET
inlawrev-2355	959	44	greater	great	ADJ
inlawrev-2355	959	45	of	of	ADP
inlawrev-2355	959	46	the	the	DET
inlawrev-2355	959	47	taxpayer	taxpayer	NOUN
inlawrev-2355	959	48	's	's	PART
inlawrev-2355	959	49	gross	gross	ADJ
inlawrev-2355	959	50	income	income	NOUN
inlawrev-2355	959	51	tax	tax	NOUN
inlawrev-2355	959	52	or	or	CCONJ
inlawrev-2355	959	53	adjusted	adjust	VERB
inlawrev-2355	959	54	gross	gross	ADJ
inlawrev-2355	959	55	income	income	NOUN
inlawrev-2355	959	56	tax	tax	NOUN
inlawrev-2355	959	57	from	from	ADP
inlawrev-2355	959	58	his	his	PRON
inlawrev-2355	959	59	adjusted	adjust	VERB
inlawrev-2355	959	60	gross	gross	ADJ
inlawrev-2355	959	61	income.^	income.^	PROPN
inlawrev-2355	959	62	®	®	PROPN
inlawrev-2355	959	63	^	^	PUNCT
inlawrev-2355	959	64	the	the	DET
inlawrev-2355	959	65	remainder	remainder	NOUN
inlawrev-2355	959	66	is	be	AUX
inlawrev-2355	959	67	subject	subject	ADJ
inlawrev-2355	959	68	to	to	ADP
inlawrev-2355	959	69	a	a	DET
inlawrev-2355	959	70	three	three	NUM
inlawrev-2355	959	71	-	-	PUNCT
inlawrev-2355	959	72	percent	percent	NOUN
inlawrev-2355	959	73	tax.^^^	tax.^^^	ADJ
inlawrev-2355	959	74	13	13	NUM
inlawrev-2355	959	75	.	.	PUNCT
inlawrev-2355	960	1	county	county	NOUN
inlawrev-2355	960	2	adjusted	adjust	VERB
inlawrev-2355	960	3	gross	gross	ADJ
inlawrev-2355	960	4	income	income	NOUN
inlawrev-2355	960	5	tax	tax	NOUN
inlawrev-2355	960	6	.	.	PUNCT
inlawrev-2355	961	1	—	—	PUNCT
inlawrev-2355	961	2	the	the	DET
inlawrev-2355	961	3	county	county	NOUN
inlawrev-2355	961	4	tax	tax	NOUN
inlawrev-2355	961	5	is	be	AUX
inlawrev-2355	961	6	imposed	impose	VERB
inlawrev-2355	961	7	on	on	ADP
inlawrev-2355	961	8	taxpayers	taxpayer	NOUN
inlawrev-2355	961	9	who	who	PRON
inlawrev-2355	961	10	reside	reside	VERB
inlawrev-2355	961	11	in	in	ADP
inlawrev-2355	961	12	an	an	DET
inlawrev-2355	961	13	adopting	adopt	VERB
inlawrev-2355	961	14	county	county	NOUN
inlawrev-2355	961	15	or	or	CCONJ
inlawrev-2355	961	16	whose	whose	DET
inlawrev-2355	961	17	principal	principal	ADJ
inlawrev-2355	961	18	place	place	NOUN
inlawrev-2355	961	19	of	of	ADP
inlawrev-2355	961	20	business	business	NOUN
inlawrev-2355	961	21	is	be	AUX
inlawrev-2355	961	22	an	an	DET
inlawrev-2355	961	23	adopting	adopt	VERB
inlawrev-2355	961	24	county	county	NOUN
inlawrev-2355	961	25	as	as	ADP
inlawrev-2355	961	26	of	of	ADP
inlawrev-2355	961	27	january	january	PROPN
inlawrev-2355	961	28	1	1	NUM
inlawrev-2355	961	29	of	of	ADP
inlawrev-2355	961	30	any	any	DET
inlawrev-2355	961	31	given	give	VERB
inlawrev-2355	961	32	year.^^^	year.^^^	PROPN
inlawrev-2355	961	33	h.	h.	PROPN
inlawrev-2355	961	34	occupation	occupation	PROPN
inlawrev-2355	961	35	income	income	NOUN
inlawrev-2355	961	36	tax	tax	NOUN
inlawrev-2355	961	37	.	.	PUNCT
inlawrev-2355	962	1	—	—	PUNCT
inlawrev-2355	962	2	a	a	DET
inlawrev-2355	962	3	1	1	NUM
inlawrev-2355	962	4	v2	v2	NOUN
inlawrev-2355	962	5	%	%	NOUN
inlawrev-2355	962	6	occupation	occupation	NOUN
inlawrev-2355	962	7	income	income	NOUN
inlawrev-2355	962	8	tax	tax	NOUN
inlawrev-2355	962	9	is	be	AUX
inlawrev-2355	962	10	imposed	impose	VERB
inlawrev-2355	962	11	on	on	ADP
inlawrev-2355	962	12	personal	personal	ADJ
inlawrev-2355	962	13	service	service	NOUN
inlawrev-2355	962	14	income	income	NOUN
inlawrev-2355	962	15	of	of	ADP
inlawrev-2355	962	16	employees	employee	NOUN
inlawrev-2355	962	17	who	who	PRON
inlawrev-2355	962	18	devote	devote	VERB
inlawrev-2355	962	19	more	more	ADJ
inlawrev-2355	962	20	than	than	ADP
inlawrev-2355	962	21	50	50	NUM
inlawrev-2355	962	22	%	%	NOUN
inlawrev-2355	962	23	of	of	ADP
inlawrev-2355	962	24	their	their	PRON
inlawrev-2355	962	25	time	time	NOUN
inlawrev-2355	962	26	performing	perform	VERB
inlawrev-2355	962	27	work	work	NOUN
inlawrev-2355	962	28	for	for	ADP
inlawrev-2355	962	29	their	their	PRON
inlawrev-2355	962	30	employer	employer	NOUN
inlawrev-2355	962	31	in	in	ADP
inlawrev-2355	962	32	the	the	DET
inlawrev-2355	962	33	adopting	adopt	VERB
inlawrev-2355	962	34	county	county	NOUN
inlawrev-2355	962	35	,	,	PUNCT
inlawrev-2355	962	36	city	city	NOUN
inlawrev-2355	962	37	,	,	PUNCT
inlawrev-2355	962	38	or	or	CCONJ
inlawrev-2355	962	39	town.^^^	town.^^^	NOUN
inlawrev-2355	962	40	this	this	DET
inlawrev-2355	962	41	tax	tax	NOUN
inlawrev-2355	962	42	is	be	AUX
inlawrev-2355	962	43	currently	currently	ADV
inlawrev-2355	962	44	under	under	ADP
inlawrev-2355	962	45	attack	attack	NOUN
inlawrev-2355	962	46	in	in	ADP
inlawrev-2355	962	47	the	the	DET
inlawrev-2355	962	48	courts	court	NOUN
inlawrev-2355	962	49	and	and	CCONJ
inlawrev-2355	962	50	was	be	AUX
inlawrev-2355	962	51	declared	declare	VERB
inlawrev-2355	962	52	unconstitutional	unconstitutional	ADJ
inlawrev-2355	962	53	by	by	ADP
inlawrev-2355	962	54	the	the	DET
inlawrev-2355	962	55	scott	scott	PROPN
inlawrev-2355	962	56	county	county	PROPN
inlawrev-2355	962	57	circuit	circuit	NOUN
inlawrev-2355	962	58	court	court	NOUN
inlawrev-2355	962	59	in	in	ADP
inlawrev-2355	962	60	harris	harris	PROPN
inlawrev-2355	962	61	v.	v.	PROPN
inlawrev-2355	962	62	clark.^'^^	clark.^'^^	PROPN
inlawrev-2355	962	63	in	in	ADP
inlawrev-2355	962	64	response	response	NOUN
inlawrev-2355	962	65	to	to	ADP
inlawrev-2355	962	66	this	this	DET
inlawrev-2355	962	67	decision	decision	NOUN
inlawrev-2355	962	68	,	,	PUNCT
inlawrev-2355	962	69	the	the	DET
inlawrev-2355	962	70	department	department	NOUN
inlawrev-2355	962	71	instructed	instruct	VERB
inlawrev-2355	962	72	employers	employer	NOUN
inlawrev-2355	962	73	to	to	PART
inlawrev-2355	962	74	cease	cease	VERB
inlawrev-2355	962	75	withholding	withhold	VERB
inlawrev-2355	962	76	this	this	DET
inlawrev-2355	962	77	tax	tax	NOUN
inlawrev-2355	962	78	on	on	ADP
inlawrev-2355	962	79	october	october	PROPN
inlawrev-2355	962	80	20	20	NUM
inlawrev-2355	962	81	,	,	PUNCT
inlawrev-2355	962	82	1978	1978	NUM
inlawrev-2355	962	83	,	,	PUNCT
inlawrev-2355	962	84	pending	pende	VERB
inlawrev-2355	962	85	final	final	ADJ
inlawrev-2355	962	86	appeal	appeal	NOUN
inlawrev-2355	962	87	of	of	ADP
inlawrev-2355	962	88	the	the	DET
inlawrev-2355	962	89	decision	decision	NOUN
inlawrev-2355	962	90	.	.	PUNCT
inlawrev-2355	963	1	15	15	NUM
inlawrev-2355	963	2	.	.	PUNCT
inlawrev-2355	964	1	intangibles	intangible	NOUN
inlawrev-2355	964	2	tax	tax	NOUN
inlawrev-2355	964	3	.	.	PUNCT
inlawrev-2355	965	1	—	—	PUNCT
inlawrev-2355	965	2	the	the	DET
inlawrev-2355	965	3	intangibles	intangible	NOUN
inlawrev-2355	965	4	tax	tax	NOUN
inlawrev-2355	965	5	is	be	AUX
inlawrev-2355	965	6	imposed	impose	VERB
inlawrev-2355	965	7	on	on	ADP
inlawrev-2355	965	8	all	all	DET
inlawrev-2355	965	9	persons	person	NOUN
inlawrev-2355	965	10	who	who	PRON
inlawrev-2355	965	11	exercise	exercise	VERB
inlawrev-2355	965	12	any	any	PRON
inlawrev-2355	965	13	of	of	ADP
inlawrev-2355	965	14	the	the	DET
inlawrev-2355	965	15	privileges	privilege	NOUN
inlawrev-2355	965	16	enumerated	enumerate	VERB
inlawrev-2355	965	17	in	in	ADP
inlawrev-2355	965	18	indiana	indiana	PROPN
inlawrev-2355	965	19	code	code	PROPN
inlawrev-2355	965	20	section	section	NOUN
inlawrev-2355	965	21	6	6	NUM
inlawrev-2355	965	22	-	-	SYM
inlawrev-2355	965	23	5.1	5.1	NUM
inlawrev-2355	965	24	-	-	PUNCT
inlawrev-2355	965	25	3	3	NUM
inlawrev-2355	965	26	-	-	PUNCT
inlawrev-2355	965	27	l(a).^^	l(a).^^	NOUN
inlawrev-2355	965	28	'	'	PART
inlawrev-2355	965	29	persons	person	NOUN
inlawrev-2355	965	30	subject	subject	ADJ
inlawrev-2355	965	31	to	to	ADP
inlawrev-2355	965	32	the	the	DET
inlawrev-2355	965	33	tax	tax	NOUN
inlawrev-2355	965	34	include	include	VERB
inlawrev-2355	965	35	those	those	PRON
inlawrev-2355	965	36	who	who	PRON
inlawrev-2355	965	37	reside	reside	VERB
inlawrev-2355	965	38	or	or	CCONJ
inlawrev-2355	965	39	are	be	AUX
inlawrev-2355	965	40	domiciled	domicile	VERB
inlawrev-2355	965	41	in	in	ADP
inlawrev-2355	965	42	indiana	indiana	PROPN
inlawrev-2355	965	43	and	and	CCONJ
inlawrev-2355	965	44	own	own	ADJ
inlawrev-2355	965	45	or	or	CCONJ
inlawrev-2355	965	46	control	control	VERB
inlawrev-2355	965	47	an	an	DET
inlawrev-2355	965	48	intangible	intangible	ADJ
inlawrev-2355	965	49	''	''	PUNCT
inlawrev-2355	965	50	'	'	PUNCT
inlawrev-2355	965	51	i	i	PRON
inlawrev-2355	965	52	d.	d.	PROPN
inlawrev-2355	965	53	§	§	PROPN
inlawrev-2355	965	54	6	6	NUM
inlawrev-2355	965	55	-	-	SYM
inlawrev-2355	965	56	3	3	NUM
inlawrev-2355	965	57	-	-	PUNCT
inlawrev-2355	965	58	8	8	NUM
inlawrev-2355	965	59	-	-	PUNCT
inlawrev-2355	965	60	2(a	2(a	NUM
inlawrev-2355	965	61	)	)	PUNCT
inlawrev-2355	965	62	(	(	PUNCT
inlawrev-2355	965	63	1976	1976	NUM
inlawrev-2355	965	64	)	)	PUNCT
inlawrev-2355	965	65	.	.	PUNCT
inlawrev-2355	966	1	''	''	PUNCT
inlawrev-2355	966	2	hd	hd	VERB
inlawrev-2355	966	3	.	.	PUNCT
inlawrev-2355	967	1	§	§	PROPN
inlawrev-2355	967	2	6	6	NUM
inlawrev-2355	967	3	-	-	SYM
inlawrev-2355	967	4	3	3	NUM
inlawrev-2355	967	5	-	-	PUNCT
inlawrev-2355	967	6	8	8	NUM
inlawrev-2355	967	7	-	-	NUM
inlawrev-2355	967	8	2(b	2(b	NUM
inlawrev-2355	967	9	)	)	PUNCT
inlawrev-2355	967	10	.	.	PUNCT
inlawrev-2355	967	11	''	''	PUNCT
inlawrev-2355	968	1	ud	ud	PROPN
inlawrev-2355	968	2	.	.	PUNCT
inlawrev-2355	969	1	§	§	PROPN
inlawrev-2355	969	2	6	6	NUM
inlawrev-2355	969	3	-	-	SYM
inlawrev-2355	969	4	3	3	NUM
inlawrev-2355	969	5	-	-	PUNCT
inlawrev-2355	969	6	8	8	NUM
inlawrev-2355	969	7	-	-	SYM
inlawrev-2355	969	8	4	4	NUM
inlawrev-2355	969	9	.	.	PUNCT
inlawrev-2355	969	10	^'''county	^'''county	PUNCT
inlawrev-2355	969	11	taxpayers	taxpayer	NOUN
inlawrev-2355	969	12	are	be	AUX
inlawrev-2355	969	13	defined	define	VERB
inlawrev-2355	969	14	in	in	ADP
inlawrev-2355	969	15	i	i	PROPN
inlawrev-2355	969	16	d.	d.	PROPN
inlawrev-2355	969	17	§	§	PROPN
inlawrev-2355	969	18	6	6	NUM
inlawrev-2355	969	19	-	-	SYM
inlawrev-2355	969	20	3.5	3.5	NUM
inlawrev-2355	969	21	-	-	PUNCT
inlawrev-2355	969	22	1	1	NUM
inlawrev-2355	969	23	-	-	SYM
inlawrev-2355	969	24	1(2	1(2	NUM
inlawrev-2355	969	25	)	)	PUNCT
inlawrev-2355	969	26	(	(	PUNCT
inlawrev-2355	969	27	1976	1976	NUM
inlawrev-2355	969	28	&	&	CCONJ
inlawrev-2355	969	29	supp	supp	PROPN
inlawrev-2355	969	30	.	.	PUNCT
inlawrev-2355	970	1	1979	1979	NUM
inlawrev-2355	970	2	)	)	PUNCT
inlawrev-2355	970	3	.	.	PUNCT
inlawrev-2355	971	1	the	the	DET
inlawrev-2355	971	2	january	january	PROPN
inlawrev-2355	971	3	1	1	NUM
inlawrev-2355	971	4	date	date	NOUN
inlawrev-2355	971	5	is	be	AUX
inlawrev-2355	971	6	established	establish	VERB
inlawrev-2355	971	7	by	by	ADP
inlawrev-2355	971	8	i	i	PROPN
inlawrev-2355	971	9	d.	d.	PROPN
inlawrev-2355	971	10	§	§	PROPN
inlawrev-2355	971	11	6	6	NUM
inlawrev-2355	971	12	-	-	SYM
inlawrev-2355	971	13	3.5	3.5	NUM
inlawrev-2355	971	14	-	-	PUNCT
inlawrev-2355	971	15	l-9(b	l-9(b	NOUN
inlawrev-2355	971	16	)	)	PUNCT
inlawrev-2355	971	17	(	(	PUNCT
inlawrev-2355	971	18	1976	1976	NUM
inlawrev-2355	971	19	&	&	CCONJ
inlawrev-2355	971	20	supp	supp	PROPN
inlawrev-2355	971	21	.	.	PUNCT
inlawrev-2355	972	1	1979	1979	NUM
inlawrev-2355	972	2	)	)	PUNCT
inlawrev-2355	972	3	.	.	PUNCT
inlawrev-2355	973	1	the	the	DET
inlawrev-2355	973	2	rate	rate	NOUN
inlawrev-2355	973	3	of	of	ADP
inlawrev-2355	973	4	tax	tax	NOUN
inlawrev-2355	973	5	,	,	PUNCT
inlawrev-2355	973	6	as	as	SCONJ
inlawrev-2355	973	7	adopted	adopt	VERB
inlawrev-2355	973	8	by	by	ADP
inlawrev-2355	973	9	the	the	DET
inlawrev-2355	973	10	county	county	NOUN
inlawrev-2355	973	11	,	,	PUNCT
inlawrev-2355	973	12	can	can	AUX
inlawrev-2355	973	13	be	be	AUX
inlawrev-2355	973	14	either	either	CCONJ
inlawrev-2355	973	15	v2	v2	PROPN
inlawrev-2355	973	16	,	,	PUNCT
inlawrev-2355	973	17	%	%	INTJ
inlawrev-2355	973	18	,	,	PUNCT
inlawrev-2355	973	19	or	or	CCONJ
inlawrev-2355	973	20	1	1	NUM
inlawrev-2355	973	21	%	%	NOUN
inlawrev-2355	973	22	and	and	CCONJ
inlawrev-2355	973	23	is	be	AUX
inlawrev-2355	973	24	imposed	impose	VERB
inlawrev-2355	973	25	on	on	ADP
inlawrev-2355	973	26	a	a	DET
inlawrev-2355	973	27	taxing	tax	VERB
inlawrev-2355	973	28	county	county	NOUN
inlawrev-2355	973	29	resident	resident	NOUN
inlawrev-2355	973	30	's	's	PART
inlawrev-2355	973	31	total	total	ADJ
inlawrev-2355	973	32	adjusted	adjust	VERB
inlawrev-2355	973	33	gross	gross	ADJ
inlawrev-2355	973	34	income	income	NOUN
inlawrev-2355	973	35	.	.	PUNCT
inlawrev-2355	974	1	i	i	PRON
inlawrev-2355	974	2	d.	d.	PROPN
inlawrev-2355	974	3	§	§	PROPN
inlawrev-2355	974	4	6	6	NUM
inlawrev-2355	974	5	-	-	SYM
inlawrev-2355	974	6	3.5	3.5	NUM
inlawrev-2355	974	7	-	-	PUNCT
inlawrev-2355	974	8	1	1	NUM
inlawrev-2355	974	9	-	-	SYM
inlawrev-2355	974	10	5	5	NUM
inlawrev-2355	974	11	(	(	PUNCT
inlawrev-2355	974	12	1976	1976	NUM
inlawrev-2355	974	13	)	)	PUNCT
inlawrev-2355	974	14	.	.	PUNCT
inlawrev-2355	975	1	all	all	DET
inlawrev-2355	975	2	people	people	NOUN
inlawrev-2355	975	3	who	who	PRON
inlawrev-2355	975	4	work	work	VERB
inlawrev-2355	975	5	in	in	ADP
inlawrev-2355	975	6	an	an	DET
inlawrev-2355	975	7	adopting	adopt	VERB
inlawrev-2355	975	8	county	county	NOUN
inlawrev-2355	975	9	but	but	CCONJ
inlawrev-2355	975	10	live	live	VERB
inlawrev-2355	975	11	in	in	ADP
inlawrev-2355	975	12	a	a	DET
inlawrev-2355	975	13	non	non	ADJ
inlawrev-2355	975	14	-	-	ADJ
inlawrev-2355	975	15	adopting	adopting	ADJ
inlawrev-2355	975	16	county	county	NOUN
inlawrev-2355	975	17	are	be	AUX
inlawrev-2355	975	18	subjected	subject	VERB
inlawrev-2355	975	19	to	to	ADP
inlawrev-2355	975	20	a	a	DET
inlawrev-2355	975	21	tax	tax	NOUN
inlawrev-2355	975	22	of	of	ADP
inlawrev-2355	975	23	v4	v4	NOUN
inlawrev-2355	975	24	%	%	NOUN
inlawrev-2355	975	25	on	on	ADP
inlawrev-2355	975	26	income	income	NOUN
inlawrev-2355	975	27	earned	earn	VERB
inlawrev-2355	975	28	in	in	ADP
inlawrev-2355	975	29	that	that	DET
inlawrev-2355	975	30	county	county	NOUN
inlawrev-2355	975	31	.	.	PUNCT
inlawrev-2355	976	1	i	i	PRON
inlawrev-2355	976	2	d.	d.	PROPN
inlawrev-2355	976	3	^'^id	^'^id	NUM
inlawrev-2355	976	4	.	.	PUNCT
inlawrev-2355	977	1	§	§	PROPN
inlawrev-2355	977	2	6	6	NUM
inlawrev-2355	977	3	-	-	SYM
inlawrev-2355	977	4	3.5	3.5	NUM
inlawrev-2355	977	5	-	-	PUNCT
inlawrev-2355	977	6	3	3	NUM
inlawrev-2355	977	7	-	-	SYM
inlawrev-2355	977	8	1	1	NUM
inlawrev-2355	977	9	(	(	PUNCT
inlawrev-2355	977	10	1976	1976	NUM
inlawrev-2355	977	11	)	)	PUNCT
inlawrev-2355	977	12	defines	define	VERB
inlawrev-2355	977	13	occupation	occupation	NOUN
inlawrev-2355	977	14	income	income	NOUN
inlawrev-2355	977	15	.	.	PUNCT
inlawrev-2355	978	1	the	the	DET
inlawrev-2355	978	2	tax	tax	NOUN
inlawrev-2355	978	3	rate	rate	NOUN
inlawrev-2355	978	4	is	be	AUX
inlawrev-2355	978	5	established	establish	VERB
inlawrev-2355	978	6	by	by	ADP
inlawrev-2355	978	7	i	i	PROPN
inlawrev-2355	978	8	d.	d.	PROPN
inlawrev-2355	978	9	§	§	PROPN
inlawrev-2355	978	10	6	6	NUM
inlawrev-2355	978	11	-	-	SYM
inlawrev-2355	978	12	3.5	3.5	NUM
inlawrev-2355	978	13	-	-	PUNCT
inlawrev-2355	978	14	3	3	NUM
inlawrev-2355	978	15	-	-	PUNCT
inlawrev-2355	978	16	2(a	2(a	NUM
inlawrev-2355	978	17	)	)	PUNCT
inlawrev-2355	978	18	.	.	PUNCT
inlawrev-2355	979	1	"	"	PUNCT
inlawrev-2355	979	2	°	°	INTJ
inlawrev-2355	979	3	no	no	NOUN
inlawrev-2355	979	4	.	.	NOUN
inlawrev-2355	980	1	77	77	NUM
inlawrev-2355	980	2	-	-	PUNCT
inlawrev-2355	980	3	c-109	c-109	VERB
inlawrev-2355	980	4	(	(	PUNCT
inlawrev-2355	980	5	scott	scott	PROPN
inlawrev-2355	980	6	cir	cir	PROPN
inlawrev-2355	980	7	.	.	PUNCT
inlawrev-2355	981	1	ct	ct	PROPN
inlawrev-2355	981	2	.	.	PUNCT
inlawrev-2355	981	3	oct	oct	PROPN
inlawrev-2355	981	4	.	.	PROPN
inlawrev-2355	981	5	20	20	NUM
inlawrev-2355	981	6	,	,	PUNCT
inlawrev-2355	981	7	1978	1978	NUM
inlawrev-2355	981	8	)	)	PUNCT
inlawrev-2355	981	9	.	.	PUNCT
inlawrev-2355	982	1	the	the	DET
inlawrev-2355	982	2	attack	attack	NOUN
inlawrev-2355	982	3	on	on	ADP
inlawrev-2355	982	4	the	the	DET
inlawrev-2355	982	5	tax	tax	NOUN
inlawrev-2355	982	6	was	be	AUX
inlawrev-2355	982	7	made	make	VERB
inlawrev-2355	982	8	because	because	SCONJ
inlawrev-2355	982	9	indiana	indiana	PROPN
inlawrev-2355	982	10	residents	resident	NOUN
inlawrev-2355	982	11	are	be	AUX
inlawrev-2355	982	12	exempt	exempt	ADJ
inlawrev-2355	982	13	from	from	ADP
inlawrev-2355	982	14	the	the	DET
inlawrev-2355	982	15	tax	tax	NOUN
inlawrev-2355	982	16	,	,	PUNCT
inlawrev-2355	982	17	except	except	SCONJ
inlawrev-2355	982	18	in	in	ADP
inlawrev-2355	982	19	the	the	DET
inlawrev-2355	982	20	unusual	unusual	ADJ
inlawrev-2355	982	21	situation	situation	NOUN
inlawrev-2355	982	22	where	where	SCONJ
inlawrev-2355	982	23	the	the	DET
inlawrev-2355	982	24	1v2	1v2	NUM
inlawrev-2355	982	25	%	%	NOUN
inlawrev-2355	982	26	occupation	occupation	NOUN
inlawrev-2355	982	27	income	income	NOUN
inlawrev-2355	982	28	tax	tax	NOUN
inlawrev-2355	982	29	liability	liability	NOUN
inlawrev-2355	982	30	exceeds	exceed	VERB
inlawrev-2355	982	31	their	their	PRON
inlawrev-2355	982	32	2	2	NUM
inlawrev-2355	982	33	%	%	NOUN
inlawrev-2355	982	34	adjusted	adjust	VERB
inlawrev-2355	982	35	gross	gross	ADJ
inlawrev-2355	982	36	income	income	NOUN
inlawrev-2355	982	37	tax	tax	NOUN
inlawrev-2355	982	38	liability	liability	NOUN
inlawrev-2355	982	39	.	.	PUNCT
inlawrev-2355	983	1	by	by	ADP
inlawrev-2355	983	2	contrast	contrast	NOUN
inlawrev-2355	983	3	,	,	PUNCT
inlawrev-2355	983	4	nonresidents	nonresident	NOUN
inlawrev-2355	983	5	principally	principally	ADV
inlawrev-2355	983	6	employed	employ	VERB
inlawrev-2355	983	7	in	in	ADP
inlawrev-2355	983	8	indiana	indiana	PROPN
inlawrev-2355	983	9	always	always	ADV
inlawrev-2355	983	10	pay	pay	VERB
inlawrev-2355	983	11	the	the	DET
inlawrev-2355	983	12	tax	tax	NOUN
inlawrev-2355	983	13	because	because	SCONJ
inlawrev-2355	983	14	they	they	PRON
inlawrev-2355	983	15	are	be	AUX
inlawrev-2355	983	16	exempt	exempt	ADJ
inlawrev-2355	983	17	from	from	ADP
inlawrev-2355	983	18	indiana	indiana	PROPN
inlawrev-2355	983	19	's	's	PART
inlawrev-2355	983	20	adjusted	adjust	VERB
inlawrev-2355	983	21	gross	gross	ADJ
inlawrev-2355	983	22	income	income	NOUN
inlawrev-2355	983	23	tax	tax	NOUN
inlawrev-2355	983	24	by	by	ADP
inlawrev-2355	983	25	virtue	virtue	NOUN
inlawrev-2355	983	26	of	of	ADP
inlawrev-2355	983	27	reciprocity	reciprocity	NOUN
inlawrev-2355	983	28	agreements	agreement	NOUN
inlawrev-2355	983	29	.	.	PUNCT
inlawrev-2355	984	1	ind	ind	PROPN
inlawrev-2355	984	2	.	.	PUNCT
inlawrev-2355	985	1	code	code	PROPN
inlawrev-2355	985	2	§	§	PROPN
inlawrev-2355	985	3	6	6	NUM
inlawrev-2355	985	4	-	-	SYM
inlawrev-2355	985	5	3	3	NUM
inlawrev-2355	985	6	-	-	SYM
inlawrev-2355	985	7	5	5	NUM
inlawrev-2355	985	8	-	-	SYM
inlawrev-2355	985	9	1	1	NUM
inlawrev-2355	985	10	(	(	PUNCT
inlawrev-2355	985	11	1976	1976	NUM
inlawrev-2355	985	12	)	)	PUNCT
inlawrev-2355	985	13	.	.	PUNCT
inlawrev-2355	986	1	"	"	PUNCT
inlawrev-2355	986	2	'	'	PUNCT
inlawrev-2355	986	3	an	an	DET
inlawrev-2355	986	4	exercise	exercise	NOUN
inlawrev-2355	986	5	of	of	ADP
inlawrev-2355	986	6	any	any	PRON
inlawrev-2355	986	7	of	of	ADP
inlawrev-2355	986	8	the	the	DET
inlawrev-2355	986	9	following	follow	VERB
inlawrev-2355	986	10	privileges	privilege	NOUN
inlawrev-2355	986	11	is	be	AUX
inlawrev-2355	986	12	subject	subject	ADJ
inlawrev-2355	986	13	to	to	ADP
inlawrev-2355	986	14	the	the	DET
inlawrev-2355	986	15	tax	tax	NOUN
inlawrev-2355	986	16	:	:	PUNCT
inlawrev-2355	986	17	(	(	PUNCT
inlawrev-2355	986	18	1	1	X
inlawrev-2355	986	19	)	)	PUNCT
inlawrev-2355	986	20	executing	executing	NOUN
inlawrev-2355	986	21	,	,	PUNCT
inlawrev-2355	986	22	selling	selling	NOUN
inlawrev-2355	986	23	,	,	PUNCT
inlawrev-2355	986	24	assigning	assign	VERB
inlawrev-2355	986	25	,	,	PUNCT
inlawrev-2355	986	26	transferring	transferring	NOUN
inlawrev-2355	986	27	,	,	PUNCT
inlawrev-2355	986	28	renewing	renewing	NOUN
inlawrev-2355	986	29	,	,	PUNCT
inlawrev-2355	986	30	removing	remove	VERB
inlawrev-2355	986	31	,	,	PUNCT
inlawrev-2355	986	32	consigning	consigning	NOUN
inlawrev-2355	986	33	,	,	PUNCT
inlawrev-2355	986	34	mailing	mailing	NOUN
inlawrev-2355	986	35	,	,	PUNCT
inlawrev-2355	986	36	shipping	shipping	NOUN
inlawrev-2355	986	37	,	,	PUNCT
inlawrev-2355	986	38	trading	trading	NOUN
inlawrev-2355	986	39	-	-	PUNCT
inlawrev-2355	986	40	in	in	ADV
inlawrev-2355	986	41	,	,	PUNCT
inlawrev-2355	986	42	controlling	control	VERB
inlawrev-2355	986	43	,	,	PUNCT
inlawrev-2355	986	44	or	or	CCONJ
inlawrev-2355	986	45	enforcing	enforce	VERB
inlawrev-2355	986	46	an	an	DET
inlawrev-2355	986	47	intangible	intangible	ADJ
inlawrev-2355	986	48	;	;	PUNCT
inlawrev-2355	986	49	(	(	PUNCT
inlawrev-2355	986	50	2	2	X
inlawrev-2355	986	51	)	)	PUNCT
inlawrev-2355	986	52	receiving	receive	VERB
inlawrev-2355	986	53	income	income	NOUN
inlawrev-2355	986	54	,	,	PUNCT
inlawrev-2355	986	55	increase	increase	NOUN
inlawrev-2355	986	56	,	,	PUNCT
inlawrev-2355	986	57	issues	issue	NOUN
inlawrev-2355	986	58	,	,	PUNCT
inlawrev-2355	986	59	or	or	CCONJ
inlawrev-2355	986	60	profits	profit	NOUN
inlawrev-2355	986	61	of	of	ADP
inlawrev-2355	986	62	an	an	DET
inlawrev-2355	986	63	intangible	intangible	ADJ
inlawrev-2355	986	64	;	;	PUNCT
inlawrev-2355	986	65	(	(	PUNCT
inlawrev-2355	986	66	3	3	X
inlawrev-2355	986	67	)	)	PUNCT
inlawrev-2355	986	68	passing	pass	VERB
inlawrev-2355	986	69	an	an	DET
inlawrev-2355	986	70	intangible	intangible	ADJ
inlawrev-2355	986	71	or	or	CCONJ
inlawrev-2355	986	72	income	income	NOUN
inlawrev-2355	986	73	from	from	ADP
inlawrev-2355	986	74	an	an	DET
inlawrev-2355	986	75	intangible	intangible	NOUN
inlawrev-2355	986	76	to	to	ADP
inlawrev-2355	986	77	another	another	DET
inlawrev-2355	986	78	person	person	NOUN
inlawrev-2355	986	79	by	by	ADP
inlawrev-2355	986	80	will	will	NOUN
inlawrev-2355	986	81	,	,	PUNCT
inlawrev-2355	986	82	gift	gift	NOUN
inlawrev-2355	986	83	,	,	PUNCT
inlawrev-2355	986	84	or	or	CCONJ
inlawrev-2355	986	85	intestate	intestate	ADJ
inlawrev-2355	986	86	succession	succession	NOUN
inlawrev-2355	986	87	;	;	PUNCT
inlawrev-2355	986	88	or	or	CCONJ
inlawrev-2355	986	89	(	(	PUNCT
inlawrev-2355	986	90	4	4	X
inlawrev-2355	986	91	)	)	PUNCT
inlawrev-2355	986	92	having	have	VERB
inlawrev-2355	986	93	an	an	DET
inlawrev-2355	986	94	intangible	intangible	NOUN
inlawrev-2355	986	95	classified	classify	VERB
inlawrev-2355	986	96	for	for	ADP
inlawrev-2355	986	97	tax	tax	NOUN
inlawrev-2355	986	98	purposes	purpose	NOUN
inlawrev-2355	986	99	.	.	PUNCT
inlawrev-2355	987	1	ind	ind	PROPN
inlawrev-2355	987	2	.	.	PUNCT
inlawrev-2355	988	1	code	code	PROPN
inlawrev-2355	988	2	§	§	PROPN
inlawrev-2355	988	3	6	6	NUM
inlawrev-2355	988	4	-	-	SYM
inlawrev-2355	988	5	5.1	5.1	NUM
inlawrev-2355	988	6	-	-	PUNCT
inlawrev-2355	988	7	2	2	NUM
inlawrev-2355	988	8	-	-	PUNCT
inlawrev-2355	988	9	l(a	l(a	NOUN
inlawrev-2355	988	10	)	)	PUNCT
inlawrev-2355	988	11	(	(	PUNCT
inlawrev-2355	988	12	supp	supp	PROPN
inlawrev-2355	988	13	.	.	PUNCT
inlawrev-2355	988	14	1979	1979	NUM
inlawrev-2355	988	15	)	)	PUNCT
inlawrev-2355	988	16	.	.	PUNCT
inlawrev-2355	989	1	1980	1980	NUM
inlawrev-2355	989	2	]	]	PUNCT
inlawrev-2355	989	3	survey	survey	NOUN
inlawrev-2355	989	4	-	-	PUNCT
inlawrev-2355	989	5	foreword	foreword	NOUN
inlawrev-2355	989	6	33	33	NUM
inlawrev-2355	989	7	in	in	ADP
inlawrev-2355	989	8	indiana	indiana	PROPN
inlawrev-2355	989	9	,	,	PUNCT
inlawrev-2355	989	10	or	or	CCONJ
inlawrev-2355	989	11	persons	person	NOUN
inlawrev-2355	989	12	who	who	PRON
inlawrev-2355	989	13	own	own	VERB
inlawrev-2355	989	14	or	or	CCONJ
inlawrev-2355	989	15	control	control	VERB
inlawrev-2355	989	16	intangibles	intangible	NOUN
inlawrev-2355	989	17	exercised	exercise	VERB
inlawrev-2355	989	18	in	in	ADP
inlawrev-2355	989	19	the	the	DET
inlawrev-2355	989	20	course	course	NOUN
inlawrev-2355	989	21	of	of	ADP
inlawrev-2355	989	22	maintaining	maintain	VERB
inlawrev-2355	989	23	or	or	CCONJ
inlawrev-2355	989	24	operating	operate	VERB
inlawrev-2355	989	25	a	a	DET
inlawrev-2355	989	26	business	business	NOUN
inlawrev-2355	989	27	in	in	ADP
inlawrev-2355	989	28	indiana.^^^	indiana.^^^	PROPN
inlawrev-2355	989	29	intangibles	intangible	NOUN
inlawrev-2355	989	30	include	include	VERB
inlawrev-2355	989	31	such	such	ADJ
inlawrev-2355	989	32	items	item	NOUN
inlawrev-2355	989	33	as	as	ADP
inlawrev-2355	989	34	promissory	promissory	ADJ
inlawrev-2355	989	35	notes	note	NOUN
inlawrev-2355	989	36	,	,	PUNCT
inlawrev-2355	989	37	stock	stock	NOUN
inlawrev-2355	989	38	of	of	ADP
inlawrev-2355	989	39	foreign	foreign	ADJ
inlawrev-2355	989	40	corporations	corporation	NOUN
inlawrev-2355	989	41	,	,	PUNCT
inlawrev-2355	989	42	non	non	ADJ
inlawrev-2355	989	43	-	-	ADJ
inlawrev-2355	989	44	indiana	indiana	ADJ
inlawrev-2355	989	45	bonds	bond	NOUN
inlawrev-2355	989	46	,	,	PUNCT
inlawrev-2355	989	47	corporate	corporate	ADJ
inlawrev-2355	989	48	bonds	bond	NOUN
inlawrev-2355	989	49	,	,	PUNCT
inlawrev-2355	989	50	debentures	debenture	NOUN
inlawrev-2355	989	51	,	,	PUNCT
inlawrev-2355	989	52	money	money	NOUN
inlawrev-2355	989	53	on	on	ADP
inlawrev-2355	989	54	deposit	deposit	NOUN
inlawrev-2355	989	55	,	,	PUNCT
inlawrev-2355	989	56	loans	loan	NOUN
inlawrev-2355	989	57	of	of	ADP
inlawrev-2355	989	58	money	money	NOUN
inlawrev-2355	989	59	,	,	PUNCT
inlawrev-2355	989	60	debt	debt	NOUN
inlawrev-2355	989	61	instruments	instrument	NOUN
inlawrev-2355	989	62	,	,	PUNCT
inlawrev-2355	989	63	mortgages	mortgage	NOUN
inlawrev-2355	989	64	,	,	PUNCT
inlawrev-2355	989	65	installment	installment	NOUN
inlawrev-2355	989	66	sales	sale	NOUN
inlawrev-2355	989	67	contracts	contract	NOUN
inlawrev-2355	989	68	,	,	PUNCT
inlawrev-2355	989	69	accounts	account	VERB
inlawrev-2355	989	70	receivable	receivable	ADJ
inlawrev-2355	989	71	reserving	reserving	NOUN
inlawrev-2355	989	72	title	title	NOUN
inlawrev-2355	989	73	or	or	CCONJ
inlawrev-2355	989	74	a	a	DET
inlawrev-2355	989	75	security	security	NOUN
inlawrev-2355	989	76	interest	interest	NOUN
inlawrev-2355	989	77	,	,	PUNCT
inlawrev-2355	989	78	brokerage	brokerage	NOUN
inlawrev-2355	989	79	account	account	NOUN
inlawrev-2355	989	80	equity	equity	NOUN
inlawrev-2355	989	81	,	,	PUNCT
inlawrev-2355	989	82	capital	capital	NOUN
inlawrev-2355	989	83	notes	note	NOUN
inlawrev-2355	989	84	,	,	PUNCT
inlawrev-2355	989	85	certificates	certificate	NOUN
inlawrev-2355	989	86	of	of	ADP
inlawrev-2355	989	87	participation	participation	NOUN
inlawrev-2355	989	88	,	,	PUNCT
inlawrev-2355	989	89	commercial	commercial	ADJ
inlawrev-2355	989	90	paper	paper	NOUN
inlawrev-2355	989	91	,	,	PUNCT
inlawrev-2355	989	92	dealer	dealer	NOUN
inlawrev-2355	989	93	floor	floor	NOUN
inlawrev-2355	989	94	plans	plan	NOUN
inlawrev-2355	989	95	,	,	PUNCT
inlawrev-2355	989	96	investment	investment	NOUN
inlawrev-2355	989	97	certificates	certificate	NOUN
inlawrev-2355	989	98	,	,	PUNCT
inlawrev-2355	989	99	repurchase	repurchase	NOUN
inlawrev-2355	989	100	agreements	agreement	NOUN
inlawrev-2355	989	101	,	,	PUNCT
inlawrev-2355	989	102	and	and	CCONJ
inlawrev-2355	989	103	variable	variable	ADJ
inlawrev-2355	989	104	demand	demand	NOUN
inlawrev-2355	989	105	notes	note	NOUN
inlawrev-2355	989	106	.	.	PUNCT
inlawrev-2355	990	1	"^	"^	VERB
inlawrev-2355	990	2	certain	certain	ADJ
inlawrev-2355	990	3	intangibles	intangible	NOUN
inlawrev-2355	990	4	are	be	AUX
inlawrev-2355	990	5	exempt	exempt	ADJ
inlawrev-2355	990	6	from	from	ADP
inlawrev-2355	990	7	tax	tax	NOUN
inlawrev-2355	990	8	:	:	PUNCT
inlawrev-2355	990	9	intangibles	intangible	NOUN
inlawrev-2355	990	10	held	hold	VERB
inlawrev-2355	990	11	by	by	ADP
inlawrev-2355	990	12	qualified	qualified	ADJ
inlawrev-2355	990	13	not	not	PART
inlawrev-2355	990	14	-	-	PUNCT
inlawrev-2355	990	15	for	for	ADP
inlawrev-2355	990	16	-	-	PUNCT
inlawrev-2355	990	17	profit	profit	NOUN
inlawrev-2355	990	18	organizations,^^	organizations,^^	NOUN
inlawrev-2355	990	19	*	*	VERB
inlawrev-2355	990	20	stocks	stock	NOUN
inlawrev-2355	990	21	or	or	CCONJ
inlawrev-2355	990	22	bonds	bond	NOUN
inlawrev-2355	990	23	executed	execute	VERB
inlawrev-2355	990	24	be"^/d	be"^/d	NOUN
inlawrev-2355	990	25	while	while	SCONJ
inlawrev-2355	990	26	the	the	DET
inlawrev-2355	990	27	law	law	NOUN
inlawrev-2355	990	28	as	as	SCONJ
inlawrev-2355	990	29	recodified	recodifie	VERB
inlawrev-2355	990	30	appears	appear	VERB
inlawrev-2355	990	31	to	to	PART
inlawrev-2355	990	32	apply	apply	VERB
inlawrev-2355	990	33	only	only	ADV
inlawrev-2355	990	34	to	to	ADP
inlawrev-2355	990	35	persons	person	NOUN
inlawrev-2355	990	36	residing	reside	VERB
inlawrev-2355	990	37	or	or	CCONJ
inlawrev-2355	990	38	domiciled	domicile	VERB
inlawrev-2355	990	39	in	in	ADP
inlawrev-2355	990	40	the	the	DET
inlawrev-2355	990	41	state	state	NOUN
inlawrev-2355	990	42	,	,	PUNCT
inlawrev-2355	990	43	the	the	DET
inlawrev-2355	990	44	department	department	NOUN
inlawrev-2355	990	45	continues	continue	VERB
inlawrev-2355	990	46	to	to	PART
inlawrev-2355	990	47	apply	apply	VERB
inlawrev-2355	990	48	the	the	DET
inlawrev-2355	990	49	tax	tax	NOUN
inlawrev-2355	990	50	to	to	ADP
inlawrev-2355	990	51	nonresidents	nonresident	NOUN
inlawrev-2355	990	52	exercising	exercise	VERB
inlawrev-2355	990	53	taxable	taxable	ADJ
inlawrev-2355	990	54	privileges	privilege	NOUN
inlawrev-2355	990	55	in	in	ADP
inlawrev-2355	990	56	the	the	DET
inlawrev-2355	990	57	course	course	NOUN
inlawrev-2355	990	58	of	of	ADP
inlawrev-2355	990	59	their	their	PRON
inlawrev-2355	990	60	indiana	indiana	NOUN
inlawrev-2355	990	61	business	business	NOUN
inlawrev-2355	990	62	.	.	PUNCT
inlawrev-2355	991	1	taxation	taxation	NOUN
inlawrev-2355	991	2	of	of	ADP
inlawrev-2355	991	3	nonresidents	nonresident	NOUN
inlawrev-2355	991	4	in	in	ADP
inlawrev-2355	991	5	this	this	DET
inlawrev-2355	991	6	situation	situation	NOUN
inlawrev-2355	991	7	existed	exist	VERB
inlawrev-2355	991	8	in	in	ADP
inlawrev-2355	991	9	the	the	DET
inlawrev-2355	991	10	law	law	NOUN
inlawrev-2355	991	11	before	before	ADP
inlawrev-2355	991	12	recodification	recodification	NOUN
inlawrev-2355	991	13	.	.	PUNCT
inlawrev-2355	992	1	i	i	PRON
inlawrev-2355	992	2	d.	d.	PROPN
inlawrev-2355	992	3	§	§	PROPN
inlawrev-2355	992	4	6	6	NUM
inlawrev-2355	992	5	-	-	SYM
inlawrev-2355	992	6	5	5	NUM
inlawrev-2355	992	7	-	-	PUNCT
inlawrev-2355	992	8	l	l	NOUN
inlawrev-2355	992	9	-	-	NOUN
inlawrev-2355	992	10	l(k	l(k	NOUN
inlawrev-2355	992	11	)	)	PUNCT
inlawrev-2355	992	12	(	(	PUNCT
inlawrev-2355	992	13	1976	1976	NUM
inlawrev-2355	992	14	)	)	PUNCT
inlawrev-2355	992	15	(	(	PUNCT
inlawrev-2355	992	16	repealed	repeal	VERB
inlawrev-2355	992	17	1977	1977	NUM
inlawrev-2355	992	18	)	)	PUNCT
inlawrev-2355	992	19	.	.	PUNCT
inlawrev-2355	993	1	its	its	PRON
inlawrev-2355	993	2	omission	omission	NOUN
inlawrev-2355	993	3	was	be	AUX
inlawrev-2355	993	4	an	an	DET
inlawrev-2355	993	5	oversight	oversight	NOUN
inlawrev-2355	993	6	because	because	SCONJ
inlawrev-2355	993	7	a	a	DET
inlawrev-2355	993	8	recodification	recodification	NOUN
inlawrev-2355	993	9	can	can	AUX
inlawrev-2355	993	10	not	not	PART
inlawrev-2355	993	11	make	make	VERB
inlawrev-2355	993	12	substantive	substantive	ADJ
inlawrev-2355	993	13	changes	change	NOUN
inlawrev-2355	993	14	in	in	ADP
inlawrev-2355	993	15	the	the	DET
inlawrev-2355	993	16	law	law	NOUN
inlawrev-2355	993	17	.	.	PUNCT
inlawrev-2355	994	1	the	the	DET
inlawrev-2355	994	2	intangibles	intangible	NOUN
inlawrev-2355	994	3	tax	tax	NOUN
inlawrev-2355	994	4	is	be	AUX
inlawrev-2355	994	5	normally	normally	ADV
inlawrev-2355	994	6	paid	pay	VERB
inlawrev-2355	994	7	annually	annually	ADV
inlawrev-2355	994	8	on	on	ADP
inlawrev-2355	994	9	a	a	DET
inlawrev-2355	994	10	taxpayer	taxpayer	NOUN
inlawrev-2355	994	11	's	's	PART
inlawrev-2355	994	12	income	income	NOUN
inlawrev-2355	994	13	tax	tax	NOUN
inlawrev-2355	994	14	return	return	NOUN
inlawrev-2355	994	15	and	and	CCONJ
inlawrev-2355	994	16	is	be	AUX
inlawrev-2355	994	17	due	due	ADJ
inlawrev-2355	994	18	on	on	ADP
inlawrev-2355	994	19	the	the	DET
inlawrev-2355	994	20	15th	15th	ADJ
inlawrev-2355	994	21	day	day	NOUN
inlawrev-2355	994	22	of	of	ADP
inlawrev-2355	994	23	the	the	DET
inlawrev-2355	994	24	4th	4th	ADJ
inlawrev-2355	994	25	month	month	NOUN
inlawrev-2355	994	26	following	follow	VERB
inlawrev-2355	994	27	the	the	DET
inlawrev-2355	994	28	close	close	NOUN
inlawrev-2355	994	29	of	of	ADP
inlawrev-2355	994	30	the	the	DET
inlawrev-2355	994	31	taxpayer	taxpayer	NOUN
inlawrev-2355	994	32	's	's	PART
inlawrev-2355	994	33	taxable	taxable	ADJ
inlawrev-2355	994	34	year	year	NOUN
inlawrev-2355	994	35	.	.	PUNCT
inlawrev-2355	995	1	i	i	PRON
inlawrev-2355	995	2	d.	d.	PROPN
inlawrev-2355	995	3	§	§	PROPN
inlawrev-2355	995	4	6	6	NUM
inlawrev-2355	995	5	-	-	SYM
inlawrev-2355	995	6	5.1	5.1	NUM
inlawrev-2355	995	7	-	-	PUNCT
inlawrev-2355	995	8	6	6	NUM
inlawrev-2355	995	9	-	-	PUNCT
inlawrev-2355	995	10	l(b	l(b	NOUN
inlawrev-2355	995	11	)	)	PUNCT
inlawrev-2355	995	12	(	(	PUNCT
inlawrev-2355	995	13	supp	supp	NOUN
inlawrev-2355	995	14	.	.	PUNCT
inlawrev-2355	995	15	1979	1979	NUM
inlawrev-2355	995	16	)	)	PUNCT
inlawrev-2355	995	17	.	.	PUNCT
inlawrev-2355	996	1	qualified	qualified	ADJ
inlawrev-2355	996	2	credit	credit	NOUN
inlawrev-2355	996	3	companies	company	NOUN
inlawrev-2355	996	4	file	file	VERB
inlawrev-2355	996	5	either	either	CCONJ
inlawrev-2355	996	6	monthly	monthly	ADJ
inlawrev-2355	996	7	or	or	CCONJ
inlawrev-2355	996	8	quarterly	quarterly	ADJ
inlawrev-2355	996	9	.	.	PUNCT
inlawrev-2355	997	1	i	i	PRON
inlawrev-2355	997	2	d.	d.	PROPN
inlawrev-2355	997	3	§	§	PROPN
inlawrev-2355	997	4	6	6	NUM
inlawrev-2355	997	5	-	-	SYM
inlawrev-2355	997	6	5.1	5.1	NUM
inlawrev-2355	997	7	-	-	PUNCT
inlawrev-2355	997	8	4	4	NUM
inlawrev-2355	997	9	-	-	SYM
inlawrev-2355	997	10	4	4	NUM
inlawrev-2355	997	11	.	.	PUNCT
inlawrev-2355	998	1	the	the	DET
inlawrev-2355	998	2	statutory	statutory	ADJ
inlawrev-2355	998	3	provisions	provision	NOUN
inlawrev-2355	998	4	for	for	ADP
inlawrev-2355	998	5	assessment	assessment	NOUN
inlawrev-2355	998	6	and	and	CCONJ
inlawrev-2355	998	7	refunds	refund	NOUN
inlawrev-2355	998	8	of	of	ADP
inlawrev-2355	998	9	the	the	DET
inlawrev-2355	998	10	intangibles	intangible	NOUN
inlawrev-2355	998	11	tax	tax	NOUN
inlawrev-2355	998	12	basically	basically	ADV
inlawrev-2355	998	13	parallel	parallel	VERB
inlawrev-2355	998	14	those	those	PRON
inlawrev-2355	998	15	for	for	ADP
inlawrev-2355	998	16	the	the	DET
inlawrev-2355	998	17	gross	gross	ADJ
inlawrev-2355	998	18	income	income	NOUN
inlawrev-2355	998	19	tax	tax	NOUN
inlawrev-2355	998	20	and	and	CCONJ
inlawrev-2355	998	21	adjusted	adjust	VERB
inlawrev-2355	998	22	gross	gross	ADJ
inlawrev-2355	998	23	income	income	NOUN
inlawrev-2355	998	24	tax	tax	NOUN
inlawrev-2355	998	25	with	with	ADP
inlawrev-2355	998	26	the	the	DET
inlawrev-2355	998	27	exception	exception	NOUN
inlawrev-2355	998	28	that	that	SCONJ
inlawrev-2355	998	29	interest	interest	NOUN
inlawrev-2355	998	30	is	be	AUX
inlawrev-2355	998	31	six	six	NUM
inlawrev-2355	998	32	percent	percent	NOUN
inlawrev-2355	998	33	and	and	CCONJ
inlawrev-2355	998	34	a	a	DET
inlawrev-2355	998	35	penalty	penalty	NOUN
inlawrev-2355	998	36	of	of	ADP
inlawrev-2355	998	37	four	four	NUM
inlawrev-2355	998	38	times	time	NOUN
inlawrev-2355	998	39	the	the	DET
inlawrev-2355	998	40	unpaid	unpaid	ADJ
inlawrev-2355	998	41	tax	tax	NOUN
inlawrev-2355	998	42	can	can	AUX
inlawrev-2355	998	43	be	be	AUX
inlawrev-2355	998	44	assessed	assess	VERB
inlawrev-2355	998	45	in	in	ADP
inlawrev-2355	998	46	addition	addition	NOUN
inlawrev-2355	998	47	to	to	ADP
inlawrev-2355	998	48	other	other	ADJ
inlawrev-2355	998	49	penalties	penalty	NOUN
inlawrev-2355	998	50	and	and	CCONJ
inlawrev-2355	998	51	interest	interest	NOUN
inlawrev-2355	998	52	if	if	SCONJ
inlawrev-2355	998	53	the	the	DET
inlawrev-2355	998	54	taxpayer	taxpayer	NOUN
inlawrev-2355	998	55	failed	fail	VERB
inlawrev-2355	998	56	to	to	PART
inlawrev-2355	998	57	pay	pay	VERB
inlawrev-2355	998	58	his	his	PRON
inlawrev-2355	998	59	intangibles	intangible	NOUN
inlawrev-2355	998	60	tax	tax	NOUN
inlawrev-2355	998	61	with	with	ADP
inlawrev-2355	998	62	intent	intent	NOUN
inlawrev-2355	998	63	to	to	PART
inlawrev-2355	998	64	evade	evade	VERB
inlawrev-2355	998	65	its	its	PRON
inlawrev-2355	998	66	payment	payment	NOUN
inlawrev-2355	998	67	.	.	PUNCT
inlawrev-2355	999	1	i	i	PRON
inlawrev-2355	999	2	d.	d.	PROPN
inlawrev-2355	999	3	§	§	PROPN
inlawrev-2355	999	4	6	6	NUM
inlawrev-2355	999	5	-	-	SYM
inlawrev-2355	999	6	5.1	5.1	NUM
inlawrev-2355	999	7	-	-	PUNCT
inlawrev-2355	999	8	9	9	NUM
inlawrev-2355	999	9	-	-	SYM
inlawrev-2355	999	10	5	5	NUM
inlawrev-2355	999	11	.	.	PUNCT
inlawrev-2355	1000	1	there	there	PRON
inlawrev-2355	1000	2	is	be	VERB
inlawrev-2355	1000	3	no	no	DET
inlawrev-2355	1000	4	provision	provision	NOUN
inlawrev-2355	1000	5	for	for	ADP
inlawrev-2355	1000	6	waiver	waiver	NOUN
inlawrev-2355	1000	7	of	of	ADP
inlawrev-2355	1000	8	any	any	DET
inlawrev-2355	1000	9	penalties	penalty	NOUN
inlawrev-2355	1000	10	.	.	PUNCT
inlawrev-2355	1001	1	"	"	PUNCT
inlawrev-2355	1001	2	^m	^m	PRON
inlawrev-2355	1001	3	§	§	VERB
inlawrev-2355	1001	4	6	6	NUM
inlawrev-2355	1001	5	-	-	SYM
inlawrev-2355	1001	6	5.1	5.1	NUM
inlawrev-2355	1001	7	-	-	PUNCT
inlawrev-2355	1001	8	1	1	NUM
inlawrev-2355	1001	9	-	-	SYM
inlawrev-2355	1001	10	1	1	NUM
inlawrev-2355	1001	11	(	(	PUNCT
inlawrev-2355	1001	12	supp	supp	NOUN
inlawrev-2355	1001	13	.	.	PUNCT
inlawrev-2355	1001	14	1979	1979	NUM
inlawrev-2355	1001	15	)	)	PUNCT
inlawrev-2355	1001	16	.	.	PUNCT
inlawrev-2355	1002	1	the	the	DET
inlawrev-2355	1002	2	valuation	valuation	NOUN
inlawrev-2355	1002	3	of	of	ADP
inlawrev-2355	1002	4	intangibles	intangible	NOUN
inlawrev-2355	1002	5	is	be	AUX
inlawrev-2355	1002	6	determined	determine	VERB
inlawrev-2355	1002	7	by	by	ADP
inlawrev-2355	1002	8	whether	whether	SCONJ
inlawrev-2355	1002	9	it	it	PRON
inlawrev-2355	1002	10	is	be	AUX
inlawrev-2355	1002	11	classified	classify	VERB
inlawrev-2355	1002	12	as	as	ADP
inlawrev-2355	1002	13	a	a	DET
inlawrev-2355	1002	14	current	current	ADJ
inlawrev-2355	1002	15	or	or	CCONJ
inlawrev-2355	1002	16	annual	annual	ADJ
inlawrev-2355	1002	17	intangible	intangible	NOUN
inlawrev-2355	1002	18	.	.	PUNCT
inlawrev-2355	1003	1	a	a	DET
inlawrev-2355	1003	2	current	current	ADJ
inlawrev-2355	1003	3	intangible	intangible	NOUN
inlawrev-2355	1003	4	is	be	AUX
inlawrev-2355	1003	5	one	one	NUM
inlawrev-2355	1003	6	"	"	PUNCT
inlawrev-2355	1003	7	designed	design	VERB
inlawrev-2355	1003	8	to	to	PART
inlawrev-2355	1003	9	be	be	AUX
inlawrev-2355	1003	10	and	and	CCONJ
inlawrev-2355	1003	11	is	be	AUX
inlawrev-2355	1003	12	matured	mature	VERB
inlawrev-2355	1003	13	,	,	PUNCT
inlawrev-2355	1003	14	paid	pay	VERB
inlawrev-2355	1003	15	,	,	PUNCT
inlawrev-2355	1003	16	discharged	discharge	VERB
inlawrev-2355	1003	17	,	,	PUNCT
inlawrev-2355	1003	18	or	or	CCONJ
inlawrev-2355	1003	19	retired	retire	VERB
inlawrev-2355	1003	20	within	within	ADP
inlawrev-2355	1003	21	one	one	NUM
inlawrev-2355	1003	22	(	(	PUNCT
inlawrev-2355	1003	23	1	1	NUM
inlawrev-2355	1003	24	)	)	PUNCT
inlawrev-2355	1003	25	year	year	NOUN
inlawrev-2355	1003	26	of	of	ADP
inlawrev-2355	1003	27	its	its	PRON
inlawrev-2355	1003	28	execution	execution	NOUN
inlawrev-2355	1003	29	or	or	CCONJ
inlawrev-2355	1003	30	issuance	issuance	NOUN
inlawrev-2355	1003	31	date	date	NOUN
inlawrev-2355	1003	32	.	.	PUNCT
inlawrev-2355	1003	33	"	"	PUNCT
inlawrev-2355	1004	1	i	i	PRON
inlawrev-2355	1004	2	d.	d.	PROPN
inlawrev-2355	1004	3	§	§	PROPN
inlawrev-2355	1004	4	6	6	NUM
inlawrev-2355	1004	5	-	-	SYM
inlawrev-2355	1004	6	5.1	5.1	NUM
inlawrev-2355	1004	7	-	-	PUNCT
inlawrev-2355	1004	8	1	1	NUM
inlawrev-2355	1004	9	-	-	SYM
inlawrev-2355	1004	10	2	2	NUM
inlawrev-2355	1004	11	.	.	PUNCT
inlawrev-2355	1004	12	annual	annual	ADJ
inlawrev-2355	1004	13	intangibles	intangible	NOUN
inlawrev-2355	1004	14	are	be	AUX
inlawrev-2355	1004	15	all	all	PRON
inlawrev-2355	1004	16	other	other	ADJ
inlawrev-2355	1004	17	intangibles	intangible	NOUN
inlawrev-2355	1004	18	.	.	PUNCT
inlawrev-2355	1005	1	i	i	PRON
inlawrev-2355	1005	2	d.	d.	PROPN
inlawrev-2355	1005	3	§	§	PROPN
inlawrev-2355	1005	4	6	6	NUM
inlawrev-2355	1005	5	-	-	SYM
inlawrev-2355	1005	6	5.1	5.1	NUM
inlawrev-2355	1005	7	-	-	PUNCT
inlawrev-2355	1005	8	1	1	NUM
inlawrev-2355	1005	9	-	-	SYM
inlawrev-2355	1005	10	3	3	NUM
inlawrev-2355	1005	11	.	.	PUNCT
inlawrev-2355	1006	1	the	the	DET
inlawrev-2355	1006	2	valuation	valuation	NOUN
inlawrev-2355	1006	3	of	of	ADP
inlawrev-2355	1006	4	annual	annual	ADJ
inlawrev-2355	1006	5	intangibles	intangible	NOUN
inlawrev-2355	1006	6	varies	vary	VERB
inlawrev-2355	1006	7	with	with	ADP
inlawrev-2355	1006	8	their	their	PRON
inlawrev-2355	1006	9	characteristics	characteristic	NOUN
inlawrev-2355	1006	10	.	.	PUNCT
inlawrev-2355	1007	1	i	i	PRON
inlawrev-2355	1007	2	d.	d.	PROPN
inlawrev-2355	1007	3	§	§	PROPN
inlawrev-2355	1007	4	6	6	NUM
inlawrev-2355	1007	5	-	-	SYM
inlawrev-2355	1007	6	5.1	5.1	NUM
inlawrev-2355	1007	7	-	-	PUNCT
inlawrev-2355	1007	8	3	3	NUM
inlawrev-2355	1007	9	-	-	SYM
inlawrev-2355	1007	10	2	2	NUM
inlawrev-2355	1007	11	.	.	PUNCT
inlawrev-2355	1008	1	those	those	PRON
inlawrev-2355	1008	2	traded	trade	VERB
inlawrev-2355	1008	3	on	on	ADP
inlawrev-2355	1008	4	a	a	DET
inlawrev-2355	1008	5	recognized	recognize	VERB
inlawrev-2355	1008	6	market	market	NOUN
inlawrev-2355	1008	7	are	be	AUX
inlawrev-2355	1008	8	valued	value	VERB
inlawrev-2355	1008	9	by	by	ADP
inlawrev-2355	1008	10	taking	take	VERB
inlawrev-2355	1008	11	the	the	DET
inlawrev-2355	1008	12	closing	closing	NOUN
inlawrev-2355	1008	13	bid	bid	NOUN
inlawrev-2355	1008	14	or	or	CCONJ
inlawrev-2355	1008	15	sale	sale	NOUN
inlawrev-2355	1008	16	price	price	NOUN
inlawrev-2355	1008	17	on	on	ADP
inlawrev-2355	1008	18	the	the	DET
inlawrev-2355	1008	19	last	last	ADJ
inlawrev-2355	1008	20	market	market	NOUN
inlawrev-2355	1008	21	day	day	NOUN
inlawrev-2355	1008	22	of	of	ADP
inlawrev-2355	1008	23	december	december	PROPN
inlawrev-2355	1008	24	.	.	PUNCT
inlawrev-2355	1009	1	those	those	PRON
inlawrev-2355	1009	2	not	not	PART
inlawrev-2355	1009	3	traded	trade	VERB
inlawrev-2355	1009	4	on	on	ADP
inlawrev-2355	1009	5	a	a	DET
inlawrev-2355	1009	6	recognized	recognize	VERB
inlawrev-2355	1009	7	market	market	NOUN
inlawrev-2355	1009	8	are	be	AUX
inlawrev-2355	1009	9	valued	value	VERB
inlawrev-2355	1009	10	in	in	ADP
inlawrev-2355	1009	11	the	the	DET
inlawrev-2355	1009	12	initial	initial	ADJ
inlawrev-2355	1009	13	year	year	NOUN
inlawrev-2355	1009	14	of	of	ADP
inlawrev-2355	1009	15	execution	execution	NOUN
inlawrev-2355	1009	16	on	on	ADP
inlawrev-2355	1009	17	the	the	DET
inlawrev-2355	1009	18	face	face	NOUN
inlawrev-2355	1009	19	value	value	NOUN
inlawrev-2355	1009	20	and	and	CCONJ
inlawrev-2355	1009	21	on	on	ADP
inlawrev-2355	1009	22	the	the	DET
inlawrev-2355	1009	23	total	total	ADJ
inlawrev-2355	1009	24	time	time	NOUN
inlawrev-2355	1009	25	balance	balance	NOUN
inlawrev-2355	1009	26	due	due	ADJ
inlawrev-2355	1009	27	on	on	ADP
inlawrev-2355	1009	28	the	the	DET
inlawrev-2355	1009	29	anniversary	anniversary	NOUN
inlawrev-2355	1009	30	date	date	NOUN
inlawrev-2355	1009	31	of	of	ADP
inlawrev-2355	1009	32	the	the	DET
inlawrev-2355	1009	33	execution	execution	NOUN
inlawrev-2355	1009	34	.	.	PUNCT
inlawrev-2355	1010	1	other	other	ADJ
inlawrev-2355	1010	2	methods	method	NOUN
inlawrev-2355	1010	3	include	include	VERB
inlawrev-2355	1010	4	average	average	ADJ
inlawrev-2355	1010	5	daily	daily	ADJ
inlawrev-2355	1010	6	or	or	CCONJ
inlawrev-2355	1010	7	monthly	monthly	ADJ
inlawrev-2355	1010	8	balance	balance	NOUN
inlawrev-2355	1010	9	in	in	ADP
inlawrev-2355	1010	10	the	the	DET
inlawrev-2355	1010	11	case	case	NOUN
inlawrev-2355	1010	12	of	of	ADP
inlawrev-2355	1010	13	out	out	ADV
inlawrev-2355	1010	14	-	-	PUNCT
inlawrev-2355	1010	15	of	of	ADP
inlawrev-2355	1010	16	-	-	PUNCT
inlawrev-2355	1010	17	state	state	NOUN
inlawrev-2355	1010	18	deposits	deposit	NOUN
inlawrev-2355	1010	19	.	.	PUNCT
inlawrev-2355	1011	1	annual	annual	ADJ
inlawrev-2355	1011	2	intangibles	intangible	NOUN
inlawrev-2355	1011	3	can	can	AUX
inlawrev-2355	1011	4	also	also	ADV
inlawrev-2355	1011	5	be	be	AUX
inlawrev-2355	1011	6	valued	value	VERB
inlawrev-2355	1011	7	by	by	ADP
inlawrev-2355	1011	8	the	the	DET
inlawrev-2355	1011	9	department	department	NOUN
inlawrev-2355	1011	10	at	at	ADP
inlawrev-2355	1011	11	valuation	valuation	NOUN
inlawrev-2355	1011	12	hearing	hearing	NOUN
inlawrev-2355	1011	13	.	.	PUNCT
inlawrev-2355	1012	1	current	current	ADJ
inlawrev-2355	1012	2	intangibles	intangible	NOUN
inlawrev-2355	1012	3	are	be	AUX
inlawrev-2355	1012	4	valued	value	VERB
inlawrev-2355	1012	5	on	on	ADP
inlawrev-2355	1012	6	their	their	PRON
inlawrev-2355	1012	7	face	face	NOUN
inlawrev-2355	1012	8	value	value	NOUN
inlawrev-2355	1012	9	on	on	ADP
inlawrev-2355	1012	10	the	the	DET
inlawrev-2355	1012	11	execution	execution	NOUN
inlawrev-2355	1012	12	date	date	NOUN
inlawrev-2355	1012	13	.	.	PUNCT
inlawrev-2355	1013	1	i	i	PRON
inlawrev-2355	1013	2	d.	d.	PROPN
inlawrev-2355	1013	3	§	§	PROPN
inlawrev-2355	1013	4	6	6	NUM
inlawrev-2355	1013	5	-	-	SYM
inlawrev-2355	1013	6	5.1	5.1	NUM
inlawrev-2355	1013	7	-	-	PUNCT
inlawrev-2355	1013	8	3	3	NUM
inlawrev-2355	1013	9	-	-	SYM
inlawrev-2355	1013	10	3	3	NUM
inlawrev-2355	1013	11	.	.	PUNCT
inlawrev-2355	1014	1	"	"	PUNCT
inlawrev-2355	1014	2	[	[	X
inlawrev-2355	1014	3	i]f	i]f	NOUN
inlawrev-2355	1014	4	the	the	DET
inlawrev-2355	1014	5	intangible	intangible	NOUN
inlawrev-2355	1014	6	has	have	VERB
inlawrev-2355	1014	7	a	a	DET
inlawrev-2355	1014	8	maturity	maturity	NOUN
inlawrev-2355	1014	9	date	date	NOUN
inlawrev-2355	1014	10	of	of	ADP
inlawrev-2355	1014	11	ninety	ninety	NUM
inlawrev-2355	1014	12	(	(	PUNCT
inlawrev-2355	1014	13	90	90	NUM
inlawrev-2355	1014	14	)	)	PUNCT
inlawrev-2355	1014	15	days	day	NOUN
inlawrev-2355	1014	16	or	or	CCONJ
inlawrev-2355	1014	17	less	less	ADJ
inlawrev-2355	1014	18	from	from	ADP
inlawrev-2355	1014	19	the	the	DET
inlawrev-2355	1014	20	date	date	NOUN
inlawrev-2355	1014	21	of	of	ADP
inlawrev-2355	1014	22	acquisition	acquisition	NOUN
inlawrev-2355	1014	23	,	,	PUNCT
inlawrev-2355	1014	24	"	"	PUNCT
inlawrev-2355	1014	25	the	the	DET
inlawrev-2355	1014	26	value	value	NOUN
inlawrev-2355	1014	27	is	be	AUX
inlawrev-2355	1014	28	determined	determine	VERB
inlawrev-2355	1014	29	by	by	ADP
inlawrev-2355	1014	30	multiplying	multiply	VERB
inlawrev-2355	1014	31	the	the	DET
inlawrev-2355	1014	32	face	face	NOUN
inlawrev-2355	1014	33	value	value	NOUN
inlawrev-2355	1014	34	by	by	ADP
inlawrev-2355	1014	35	a	a	DET
inlawrev-2355	1014	36	fraction	fraction	NOUN
inlawrev-2355	1014	37	,	,	PUNCT
inlawrev-2355	1014	38	the^	the^	PROPN
inlawrev-2355	1014	39	numerator	numerator	NOUN
inlawrev-2355	1014	40	of	of	ADP
inlawrev-2355	1014	41	which	which	PRON
inlawrev-2355	1014	42	is	be	AUX
inlawrev-2355	1014	43	the	the	DET
inlawrev-2355	1014	44	number	number	NOUN
inlawrev-2355	1014	45	of	of	ADP
inlawrev-2355	1014	46	days	day	NOUN
inlawrev-2355	1014	47	the	the	DET
inlawrev-2355	1014	48	intangible	intangible	NOUN
inlawrev-2355	1014	49	is	be	AUX
inlawrev-2355	1014	50	held	hold	VERB
inlawrev-2355	1014	51	and	and	CCONJ
inlawrev-2355	1014	52	the	the	DET
inlawrev-2355	1014	53	denominator	denominator	NOUN
inlawrev-2355	1014	54	of	of	ADP
inlawrev-2355	1014	55	which	which	PRON
inlawrev-2355	1014	56	is	be	AUX
inlawrev-2355	1014	57	360	360	NUM
inlawrev-2355	1014	58	.	.	PUNCT
inlawrev-2355	1015	1	i	i	PRON
inlawrev-2355	1015	2	d.	d.	PROPN
inlawrev-2355	1015	3	a	a	DET
inlawrev-2355	1015	4	special	special	ADJ
inlawrev-2355	1015	5	valuation	valuation	NOUN
inlawrev-2355	1015	6	method	method	NOUN
inlawrev-2355	1015	7	exists	exist	VERB
inlawrev-2355	1015	8	for	for	ADP
inlawrev-2355	1015	9	qualified	qualified	ADJ
inlawrev-2355	1015	10	credit	credit	NOUN
inlawrev-2355	1015	11	companies	company	NOUN
inlawrev-2355	1015	12	who	who	PRON
inlawrev-2355	1015	13	elect	elect	VERB
inlawrev-2355	1015	14	to	to	PART
inlawrev-2355	1015	15	file	file	VERB
inlawrev-2355	1015	16	and	and	CCONJ
inlawrev-2355	1015	17	are	be	AUX
inlawrev-2355	1015	18	granted	grant	VERB
inlawrev-2355	1015	19	permission	permission	NOUN
inlawrev-2355	1015	20	to	to	PART
inlawrev-2355	1015	21	use	use	VERB
inlawrev-2355	1015	22	the	the	DET
inlawrev-2355	1015	23	permit	permit	NOUN
inlawrev-2355	1015	24	stamp	stamp	NOUN
inlawrev-2355	1015	25	method	method	NOUN
inlawrev-2355	1015	26	of	of	ADP
inlawrev-2355	1015	27	reporting	reporting	NOUN
inlawrev-2355	1015	28	.	.	PUNCT
inlawrev-2355	1016	1	i	i	PRON
inlawrev-2355	1016	2	d.	d.	PROPN
inlawrev-2355	1016	3	§	§	PROPN
inlawrev-2355	1016	4	§	§	PROPN
inlawrev-2355	1016	5	6	6	NUM
inlawrev-2355	1016	6	-	-	SYM
inlawrev-2355	1016	7	5.1	5.1	NUM
inlawrev-2355	1016	8	-	-	PUNCT
inlawrev-2355	1016	9	4	4	NUM
inlawrev-2355	1016	10	-	-	SYM
inlawrev-2355	1016	11	1	1	NUM
inlawrev-2355	1016	12	to	to	PART
inlawrev-2355	1016	13	-5	-5	VERB
inlawrev-2355	1016	14	.	.	PUNCT
inlawrev-2355	1017	1	the	the	DET
inlawrev-2355	1017	2	benefit	benefit	NOUN
inlawrev-2355	1017	3	of	of	ADP
inlawrev-2355	1017	4	filing	filing	NOUN
inlawrev-2355	1017	5	on	on	ADP
inlawrev-2355	1017	6	this	this	DET
inlawrev-2355	1017	7	basis	basis	NOUN
inlawrev-2355	1017	8	is	be	AUX
inlawrev-2355	1017	9	that	that	SCONJ
inlawrev-2355	1017	10	the	the	DET
inlawrev-2355	1017	11	monthly	monthly	ADJ
inlawrev-2355	1017	12	tax	tax	NOUN
inlawrev-2355	1017	13	is	be	AUX
inlawrev-2355	1017	14	determined	determine	VERB
inlawrev-2355	1017	15	by	by	ADP
inlawrev-2355	1017	16	multiplying	multiply	VERB
inlawrev-2355	1017	17	the	the	DET
inlawrev-2355	1017	18	closing	close	VERB
inlawrev-2355	1017	19	monthly	monthly	ADJ
inlawrev-2355	1017	20	ledger	ledger	NOUN
inlawrev-2355	1017	21	balances	balance	NOUN
inlawrev-2355	1017	22	by	by	ADP
inlawrev-2355	1017	23	the	the	DET
inlawrev-2355	1017	24	v4	v4	NOUN
inlawrev-2355	1017	25	%	%	NOUN
inlawrev-2355	1017	26	rate	rate	NOUN
inlawrev-2355	1017	27	and	and	CCONJ
inlawrev-2355	1017	28	then	then	ADV
inlawrev-2355	1017	29	dividing	divide	VERB
inlawrev-2355	1017	30	by	by	ADP
inlawrev-2355	1017	31	eight	eight	NUM
inlawrev-2355	1017	32	.	.	PUNCT
inlawrev-2355	1018	1	i	i	PRON
inlawrev-2355	1018	2	d.	d.	PROPN
inlawrev-2355	1018	3	§	§	PROPN
inlawrev-2355	1018	4	6	6	NUM
inlawrev-2355	1018	5	-	-	SYM
inlawrev-2355	1018	6	5.1	5.1	NUM
inlawrev-2355	1018	7	-	-	PUNCT
inlawrev-2355	1018	8	4	4	NUM
inlawrev-2355	1018	9	-	-	SYM
inlawrev-2355	1018	10	5	5	NUM
inlawrev-2355	1018	11	.	.	PUNCT
inlawrev-2355	1018	12	"	"	PUNCT
inlawrev-2355	1018	13	vd	vd	NOUN
inlawrev-2355	1018	14	.	.	PUNCT
inlawrev-2355	1019	1	§	§	PROPN
inlawrev-2355	1019	2	6	6	NUM
inlawrev-2355	1019	3	-	-	SYM
inlawrev-2355	1019	4	5.1	5.1	NUM
inlawrev-2355	1019	5	-	-	PUNCT
inlawrev-2355	1019	6	5	5	NUM
inlawrev-2355	1019	7	-	-	SYM
inlawrev-2355	1019	8	1	1	NUM
inlawrev-2355	1019	9	(	(	PUNCT
inlawrev-2355	1019	10	supp	supp	NOUN
inlawrev-2355	1019	11	.	.	PUNCT
inlawrev-2355	1019	12	1979	1979	NUM
inlawrev-2355	1019	13	)	)	PUNCT
inlawrev-2355	1019	14	.	.	PUNCT
inlawrev-2355	1020	1	the	the	DET
inlawrev-2355	1020	2	eligible	eligible	ADJ
inlawrev-2355	1020	3	organizations	organization	NOUN
inlawrev-2355	1020	4	are	be	AUX
inlawrev-2355	1020	5	basically	basically	ADV
inlawrev-2355	1020	6	those	those	PRON
inlawrev-2355	1020	7	enumerated	enumerate	VERB
inlawrev-2355	1020	8	in	in	ADP
inlawrev-2355	1020	9	i.r.c	i.r.c	NOUN
inlawrev-2355	1020	10	.	.	PUNCT
inlawrev-2355	1021	1	§	§	PROPN
inlawrev-2355	1021	2	501(c)(3	501(c)(3	NUM
inlawrev-2355	1021	3	)	)	PUNCT
inlawrev-2355	1021	4	.	.	PUNCT
inlawrev-2355	1022	1	34	34	NUM
inlawrev-2355	1022	2	indiana	indiana	PROPN
inlawrev-2355	1022	3	la	la	PROPN
inlawrev-2355	1022	4	w	w	PROPN
inlawrev-2355	1022	5	review	review	PROPN
inlawrev-2355	1022	6	[	[	X
inlawrev-2355	1022	7	vol	vol	NOUN
inlawrev-2355	1022	8	.	.	PUNCT
inlawrev-2355	1023	1	13:1	13:1	NUM
inlawrev-2355	1023	2	tween	tween	NOUN
inlawrev-2355	1023	3	parent	parent	NOUN
inlawrev-2355	1023	4	and	and	CCONJ
inlawrev-2355	1023	5	subsidiary	subsidiary	NOUN
inlawrev-2355	1023	6	corporations	corporation	NOUN
inlawrev-2355	1023	7	if	if	SCONJ
inlawrev-2355	1023	8	the	the	DET
inlawrev-2355	1023	9	parent	parent	NOUN
inlawrev-2355	1023	10	owns	own	VERB
inlawrev-2355	1023	11	at	at	ADP
inlawrev-2355	1023	12	least	least	ADV
inlawrev-2355	1023	13	eighty	eighty	NUM
inlawrev-2355	1023	14	percent	percent	NOUN
inlawrev-2355	1023	15	of	of	ADP
inlawrev-2355	1023	16	the	the	DET
inlawrev-2355	1023	17	voting	voting	NOUN
inlawrev-2355	1023	18	stock	stock	NOUN
inlawrev-2355	1023	19	of	of	ADP
inlawrev-2355	1023	20	the	the	DET
inlawrev-2355	1023	21	subsidiary	subsidiary	NOUN
inlawrev-2355	1023	22	,	,	PUNCT
inlawrev-2355	1023	23	^^^	^^^	PROPN
inlawrev-2355	1023	24	intangibles	intangible	NOUN
inlawrev-2355	1023	25	held	hold	VERB
inlawrev-2355	1023	26	by	by	ADP
inlawrev-2355	1023	27	persons	person	NOUN
inlawrev-2355	1023	28	with	with	ADP
inlawrev-2355	1023	29	under	under	ADP
inlawrev-2355	1023	30	$	$	SYM
inlawrev-2355	1023	31	10,000	10,000	NUM
inlawrev-2355	1023	32	of	of	ADP
inlawrev-2355	1023	33	household	household	NOUN
inlawrev-2355	1023	34	income,^^*^	income,^^*^	NOUN
inlawrev-2355	1023	35	and	and	CCONJ
inlawrev-2355	1023	36	qualifying	qualify	VERB
inlawrev-2355	1023	37	pension	pension	NOUN
inlawrev-2355	1023	38	and	and	CCONJ
inlawrev-2355	1023	39	profit	profit	NOUN
inlawrev-2355	1023	40	sharing	sharing	NOUN
inlawrev-2355	1023	41	plans.^^^	plans.^^^	PROPN
inlawrev-2355	1023	42	section	section	NOUN
inlawrev-2355	1023	43	6	6	NUM
inlawrev-2355	1023	44	-	-	SYM
inlawrev-2355	1023	45	5.1	5.1	NUM
inlawrev-2355	1023	46	-	-	PUNCT
inlawrev-2355	1023	47	5	5	NUM
inlawrev-2355	1023	48	-	-	SYM
inlawrev-2355	1023	49	7	7	NUM
inlawrev-2355	1023	50	of	of	ADP
inlawrev-2355	1023	51	the	the	DET
inlawrev-2355	1023	52	indiana	indiana	PROPN
inlawrev-2355	1023	53	code^^^	code^^^	PROPN
inlawrev-2355	1023	54	enumerates	enumerate	VERB
inlawrev-2355	1023	55	an	an	DET
inlawrev-2355	1023	56	twenty	twenty	NUM
inlawrev-2355	1023	57	additional	additional	ADJ
inlawrev-2355	1023	58	types	type	NOUN
inlawrev-2355	1023	59	of	of	ADP
inlawrev-2355	1023	60	exempt	exempt	ADJ
inlawrev-2355	1023	61	intangibles	intangible	NOUN
inlawrev-2355	1023	62	,	,	PUNCT
inlawrev-2355	1023	63	and	and	CCONJ
inlawrev-2355	1023	64	section	section	NOUN
inlawrev-2355	1023	65	6	6	NUM
inlawrev-2355	1023	66	-	-	SYM
inlawrev-2355	1023	67	5.1	5.1	NUM
inlawrev-2355	1023	68	-	-	PUNCT
inlawrev-2355	1023	69	5	5	NUM
inlawrev-2355	1023	70	-	-	PUNCT
inlawrev-2355	1023	71	8^^^	8^^^	NUM
inlawrev-2355	1023	72	incorporates	incorporate	VERB
inlawrev-2355	1023	73	other	other	ADJ
inlawrev-2355	1023	74	sections	section	NOUN
inlawrev-2355	1023	75	which	which	PRON
inlawrev-2355	1023	76	grant	grant	VERB
inlawrev-2355	1023	77	exemptions	exemption	NOUN
inlawrev-2355	1023	78	from	from	ADP
inlawrev-2355	1023	79	the	the	DET
inlawrev-2355	1023	80	intangibles	intangible	NOUN
inlawrev-2355	1023	81	tax	tax	NOUN
inlawrev-2355	1023	82	.	.	PUNCT
inlawrev-2355	1024	1	the	the	DET
inlawrev-2355	1024	2	indiana	indiana	PROPN
inlawrev-2355	1024	3	general	general	PROPN
inlawrev-2355	1024	4	assembly	assembly	PROPN
inlawrev-2355	1024	5	echoed	echo	VERB
inlawrev-2355	1024	6	taxpayer	taxpayer	NOUN
inlawrev-2355	1024	7	displeasure	displeasure	NOUN
inlawrev-2355	1024	8	with	with	ADP
inlawrev-2355	1024	9	the	the	DET
inlawrev-2355	1024	10	intangibles	intangible	NOUN
inlawrev-2355	1024	11	tax	tax	NOUN
inlawrev-2355	1024	12	by	by	ADP
inlawrev-2355	1024	13	providing	provide	VERB
inlawrev-2355	1024	14	for	for	ADP
inlawrev-2355	1024	15	a	a	DET
inlawrev-2355	1024	16	fifteen	fifteen	NUM
inlawrev-2355	1024	17	-	-	PUNCT
inlawrev-2355	1024	18	year	year	NOUN
inlawrev-2355	1024	19	phaseout	phaseout	NOUN
inlawrev-2355	1024	20	of	of	ADP
inlawrev-2355	1024	21	the	the	DET
inlawrev-2355	1024	22	intangibles	intangible	NOUN
inlawrev-2355	1024	23	tax.^^*^	tax.^^*^	ADP
inlawrev-2355	1024	24	the	the	DET
inlawrev-2355	1024	25	current	current	ADJ
inlawrev-2355	1024	26	rate	rate	NOUN
inlawrev-2355	1024	27	of	of	ADP
inlawrev-2355	1024	28	v4	v4	NOUN
inlawrev-2355	1024	29	%	%	NOUN
inlawrev-2355	1024	30	will	will	AUX
inlawrev-2355	1024	31	begin	begin	VERB
inlawrev-2355	1024	32	declining	decline	VERB
inlawrev-2355	1024	33	.17	.17	NUM
inlawrev-2355	1024	34	%	%	NOUN
inlawrev-2355	1024	35	a	a	DET
inlawrev-2355	1024	36	year	year	NOUN
inlawrev-2355	1024	37	beginning	begin	VERB
inlawrev-2355	1024	38	in	in	ADP
inlawrev-2355	1024	39	1982	1982	NUM
inlawrev-2355	1024	40	,	,	PUNCT
inlawrev-2355	1024	41	with	with	ADP
inlawrev-2355	1024	42	scheduled	schedule	VERB
inlawrev-2355	1024	43	termination	termination	NOUN
inlawrev-2355	1024	44	after	after	ADP
inlawrev-2355	1024	45	1995.2^^	1995.2^^	PROPN
inlawrev-2355	1024	46	another	another	DET
inlawrev-2355	1024	47	change	change	NOUN
inlawrev-2355	1024	48	provides	provide	VERB
inlawrev-2355	1024	49	a	a	DET
inlawrev-2355	1024	50	further	further	ADJ
inlawrev-2355	1024	51	advantage	advantage	NOUN
inlawrev-2355	1024	52	to	to	ADP
inlawrev-2355	1024	53	mortgage	mortgage	NOUN
inlawrev-2355	1024	54	lending	lending	NOUN
inlawrev-2355	1024	55	companies	company	NOUN
inlawrev-2355	1024	56	who	who	PRON
inlawrev-2355	1024	57	report	report	VERB
inlawrev-2355	1024	58	their	their	PRON
inlawrev-2355	1024	59	tax	tax	NOUN
inlawrev-2355	1024	60	under	under	ADP
inlawrev-2355	1024	61	the	the	DET
inlawrev-2355	1024	62	permit	permit	NOUN
inlawrev-2355	1024	63	stamp	stamp	NOUN
inlawrev-2355	1024	64	method	method	NOUN
inlawrev-2355	1024	65	.	.	PUNCT
inlawrev-2355	1025	1	these	these	DET
inlawrev-2355	1025	2	qualifying	qualify	VERB
inlawrev-2355	1025	3	taxpayers	taxpayer	NOUN
inlawrev-2355	1025	4	will	will	AUX
inlawrev-2355	1025	5	compute	compute	VERB
inlawrev-2355	1025	6	their	their	PRON
inlawrev-2355	1025	7	monthly	monthly	ADJ
inlawrev-2355	1025	8	tax	tax	NOUN
inlawrev-2355	1025	9	by	by	ADP
inlawrev-2355	1025	10	dividing	divide	VERB
inlawrev-2355	1025	11	the	the	DET
inlawrev-2355	1025	12	annualized	annualize	VERB
inlawrev-2355	1025	13	tax	tax	NOUN
inlawrev-2355	1025	14	by	by	ADP
inlawrev-2355	1025	15	twelve	twelve	NUM
inlawrev-2355	1025	16	rather	rather	ADV
inlawrev-2355	1025	17	than	than	ADP
inlawrev-2355	1025	18	eight	eight	NUM
inlawrev-2355	1025	19	,	,	PUNCT
inlawrev-2355	1025	20	as	as	SCONJ
inlawrev-2355	1025	21	is	be	AUX
inlawrev-2355	1025	22	required	require	VERB
inlawrev-2355	1025	23	of	of	ADP
inlawrev-2355	1025	24	others	other	NOUN
inlawrev-2355	1025	25	using	use	VERB
inlawrev-2355	1025	26	the	the	DET
inlawrev-2355	1025	27	permit	permit	NOUN
inlawrev-2355	1025	28	stamp.^^^	stamp.^^^	PROPN
inlawrev-2355	1025	29	b.	b.	PROPN
inlawrev-2355	1025	30	state	state	PROPN
inlawrev-2355	1025	31	board	board	PROPN
inlawrev-2355	1025	32	of	of	ADP
inlawrev-2355	1025	33	tax	tax	NOUN
inlawrev-2355	1025	34	commissioners	commissioner	NOUN
inlawrev-2355	1025	35	1	1	NUM
inlawrev-2355	1025	36	.	.	PUNCT
inlawrev-2355	1026	1	introduction	introduction	NOUN
inlawrev-2355	1026	2	.	.	PUNCT
inlawrev-2355	1027	1	—	—	PUNCT
inlawrev-2355	1027	2	t\\q	t\\q	PROPN
inlawrev-2355	1027	3	state	state	NOUN
inlawrev-2355	1027	4	board	board	PROPN
inlawrev-2355	1027	5	of	of	ADP
inlawrev-2355	1027	6	tax	tax	NOUN
inlawrev-2355	1027	7	commissioners	commissioner	NOUN
inlawrev-2355	1027	8	is	be	AUX
inlawrev-2355	1027	9	responsible	responsible	ADJ
inlawrev-2355	1027	10	for	for	ADP
inlawrev-2355	1027	11	the	the	DET
inlawrev-2355	1027	12	assessment	assessment	NOUN
inlawrev-2355	1027	13	of	of	ADP
inlawrev-2355	1027	14	property	property	NOUN
inlawrev-2355	1027	15	values	value	NOUN
inlawrev-2355	1027	16	on	on	ADP
inlawrev-2355	1027	17	both	both	CCONJ
inlawrev-2355	1027	18	real	real	ADJ
inlawrev-2355	1027	19	and	and	CCONJ
inlawrev-2355	1027	20	personal	personal	ADJ
inlawrev-2355	1027	21	property	property	NOUN
inlawrev-2355	1027	22	.	.	PUNCT
inlawrev-2355	1028	1	the	the	DET
inlawrev-2355	1028	2	board	board	NOUN
inlawrev-2355	1028	3	is	be	AUX
inlawrev-2355	1028	4	authorized	authorize	VERB
inlawrev-2355	1028	5	by	by	ADP
inlawrev-2355	1028	6	statute	statute	NOUN
inlawrev-2355	1028	7	to	to	PART
inlawrev-2355	1028	8	construe	construe	VERB
inlawrev-2355	1028	9	the	the	DET
inlawrev-2355	1028	10	property	property	NOUN
inlawrev-2355	1028	11	tax	tax	NOUN
inlawrev-2355	1028	12	laws	law	NOUN
inlawrev-2355	1028	13	of	of	ADP
inlawrev-2355	1028	14	the	the	DET
inlawrev-2355	1028	15	state	state	NOUN
inlawrev-2355	1028	16	and	and	CCONJ
inlawrev-2355	1028	17	instruct	instruct	VERB
inlawrev-2355	1028	18	the	the	DET
inlawrev-2355	1028	19	various	various	ADJ
inlawrev-2355	1028	20	taxing	tax	VERB
inlawrev-2355	1028	21	officials	official	NOUN
inlawrev-2355	1028	22	in	in	ADP
inlawrev-2355	1028	23	their	their	PRON
inlawrev-2355	1028	24	duties	duty	NOUN
inlawrev-2355	1028	25	with	with	ADP
inlawrev-2355	1028	26	respect	respect	NOUN
inlawrev-2355	1028	27	to	to	ADP
inlawrev-2355	1028	28	taxation	taxation	NOUN
inlawrev-2355	1028	29	and	and	CCONJ
inlawrev-2355	1028	30	assessment.^^^	assessment.^^^	VERB
inlawrev-2355	1028	31	the	the	DET
inlawrev-2355	1028	32	board	board	NOUN
inlawrev-2355	1028	33	is	be	AUX
inlawrev-2355	1028	34	headed	head	VERB
inlawrev-2355	1028	35	by	by	ADP
inlawrev-2355	1028	36	a	a	DET
inlawrev-2355	1028	37	chairman	chairman	NOUN
inlawrev-2355	1028	38	and	and	CCONJ
inlawrev-2355	1028	39	two	two	NUM
inlawrev-2355	1028	40	commissioners.^^	commissioners.^^	NOUN
inlawrev-2355	1028	41	"	"	PUNCT
inlawrev-2355	1028	42	the	the	DET
inlawrev-2355	1028	43	day	day	NOUN
inlawrev-2355	1028	44	-	-	PUNCT
inlawrev-2355	1028	45	to	to	ADP
inlawrev-2355	1028	46	-	-	PUNCT
inlawrev-2355	1028	47	day	day	NOUN
inlawrev-2355	1028	48	operations	operation	NOUN
inlawrev-2355	1028	49	of	of	ADP
inlawrev-2355	1028	50	the	the	DET
inlawrev-2355	1028	51	board	board	NOUN
inlawrev-2355	1028	52	are	be	AUX
inlawrev-2355	1028	53	administered	administer	VERB
inlawrev-2355	1028	54	by	by	ADP
inlawrev-2355	1028	55	the	the	DET
inlawrev-2355	1028	56	division	division	NOUN
inlawrev-2355	1028	57	of	of	ADP
inlawrev-2355	1028	58	tax	tax	NOUN
inlawrev-2355	1028	59	review,^^^	review,^^^	NOUN
inlawrev-2355	1028	60	the	the	DET
inlawrev-2355	1028	61	division	division	NOUN
inlawrev-2355	1028	62	of	of	ADP
inlawrev-2355	1028	63	property	property	NOUN
inlawrev-2355	1028	64	valuation,^^^	valuation,^^^	ADP
inlawrev-2355	1028	65	the	the	DET
inlawrev-2355	1028	66	division	division	NOUN
inlawrev-2355	1028	67	of	of	ADP
inlawrev-2355	1028	68	"	"	PUNCT
inlawrev-2355	1028	69	^ind	^ind	NUM
inlawrev-2355	1028	70	.	.	PUNCT
inlawrev-2355	1029	1	code	code	NOUN
inlawrev-2355	1029	2	§	§	PROPN
inlawrev-2355	1029	3	6	6	NUM
inlawrev-2355	1029	4	-	-	SYM
inlawrev-2355	1029	5	5.1	5.1	NUM
inlawrev-2355	1029	6	-	-	PUNCT
inlawrev-2355	1029	7	5	5	NUM
inlawrev-2355	1029	8	-	-	SYM
inlawrev-2355	1029	9	2	2	NUM
inlawrev-2355	1029	10	(	(	PUNCT
inlawrev-2355	1029	11	supp	supp	NOUN
inlawrev-2355	1029	12	.	.	PUNCT
inlawrev-2355	1029	13	1979	1979	NUM
inlawrev-2355	1029	14	)	)	PUNCT
inlawrev-2355	1029	15	.	.	PUNCT
inlawrev-2355	1030	1	"	"	PUNCT
inlawrev-2355	1030	2	^/d	^/d	PUNCT
inlawrev-2355	1030	3	§	§	PROPN
inlawrev-2355	1030	4	6	6	NUM
inlawrev-2355	1030	5	-	-	SYM
inlawrev-2355	1030	6	5.1	5.1	NUM
inlawrev-2355	1030	7	-	-	PUNCT
inlawrev-2355	1030	8	5	5	NUM
inlawrev-2355	1030	9	-	-	SYM
inlawrev-2355	1030	10	3	3	NUM
inlawrev-2355	1030	11	.	.	PUNCT
inlawrev-2355	1031	1	this	this	DET
inlawrev-2355	1031	2	exemption	exemption	NOUN
inlawrev-2355	1031	3	is	be	AUX
inlawrev-2355	1031	4	computed	compute	VERB
inlawrev-2355	1031	5	in	in	ADP
inlawrev-2355	1031	6	the	the	DET
inlawrev-2355	1031	7	same	same	ADJ
inlawrev-2355	1031	8	manner	manner	NOUN
inlawrev-2355	1031	9	as	as	ADP
inlawrev-2355	1031	10	the	the	DET
inlawrev-2355	1031	11	property	property	NOUN
inlawrev-2355	1031	12	tax	tax	NOUN
inlawrev-2355	1031	13	credit	credit	NOUN
inlawrev-2355	1031	14	for	for	ADP
inlawrev-2355	1031	15	the	the	DET
inlawrev-2355	1031	16	elderly	elderly	ADJ
inlawrev-2355	1031	17	under	under	ADP
inlawrev-2355	1031	18	i	i	PROPN
inlawrev-2355	1031	19	d.	d.	PROPN
inlawrev-2355	1031	20	§	§	PROPN
inlawrev-2355	1031	21	6	6	NUM
inlawrev-2355	1031	22	-	-	SYM
inlawrev-2355	1031	23	3	3	NUM
inlawrev-2355	1031	24	-	-	PUNCT
inlawrev-2355	1031	25	3	3	NUM
inlawrev-2355	1031	26	-	-	PUNCT
inlawrev-2355	1031	27	6(a	6(a	NUM
inlawrev-2355	1031	28	)	)	PUNCT
inlawrev-2355	1031	29	(	(	PUNCT
inlawrev-2355	1031	30	1976	1976	NUM
inlawrev-2355	1031	31	)	)	PUNCT
inlawrev-2355	1031	32	.	.	PUNCT
inlawrev-2355	1032	1	"	"	PUNCT
inlawrev-2355	1032	2	vd	vd	NOUN
inlawrev-2355	1032	3	.	.	PUNCT
inlawrev-2355	1033	1	§	§	PROPN
inlawrev-2355	1033	2	6	6	NUM
inlawrev-2355	1033	3	-	-	SYM
inlawrev-2355	1033	4	5.1	5.1	NUM
inlawrev-2355	1033	5	-	-	PUNCT
inlawrev-2355	1033	6	5	5	NUM
inlawrev-2355	1033	7	-	-	SYM
inlawrev-2355	1033	8	5	5	NUM
inlawrev-2355	1033	9	(	(	PUNCT
inlawrev-2355	1033	10	supp	supp	NOUN
inlawrev-2355	1033	11	.	.	PUNCT
inlawrev-2355	1033	12	1979	1979	NUM
inlawrev-2355	1033	13	)	)	PUNCT
inlawrev-2355	1033	14	.	.	PUNCT
inlawrev-2355	1034	1	the	the	DET
inlawrev-2355	1034	2	exemption	exemption	NOUN
inlawrev-2355	1034	3	applies	apply	VERB
inlawrev-2355	1034	4	to	to	ADP
inlawrev-2355	1034	5	plans	plan	NOUN
inlawrev-2355	1034	6	qualified	qualified	ADJ
inlawrev-2355	1034	7	under	under	ADP
inlawrev-2355	1034	8	i.r.c	i.r.c	NOUN
inlawrev-2355	1034	9	§	§	PROPN
inlawrev-2355	1034	10	401	401	NUM
inlawrev-2355	1034	11	.	.	PUNCT
inlawrev-2355	1035	1	^^«ind	^^«ind	PROPN
inlawrev-2355	1035	2	.	.	PUNCT
inlawrev-2355	1036	1	code	code	PROPN
inlawrev-2355	1036	2	§	§	PROPN
inlawrev-2355	1036	3	6	6	NUM
inlawrev-2355	1036	4	-	-	SYM
inlawrev-2355	1036	5	5.1	5.1	NUM
inlawrev-2355	1036	6	-	-	PUNCT
inlawrev-2355	1036	7	5	5	NUM
inlawrev-2355	1036	8	-	-	SYM
inlawrev-2355	1036	9	7	7	NUM
inlawrev-2355	1036	10	(	(	PUNCT
inlawrev-2355	1036	11	supp	supp	NOUN
inlawrev-2355	1036	12	.	.	PUNCT
inlawrev-2355	1036	13	1979	1979	NUM
inlawrev-2355	1036	14	)	)	PUNCT
inlawrev-2355	1036	15	.	.	PUNCT
inlawrev-2355	1036	16	''	''	PUNCT
inlawrev-2355	1037	1	'	'	PUNCT
inlawrev-2355	1037	2	i	i	PRON
inlawrev-2355	1037	3	d.	d.	PROPN
inlawrev-2355	1037	4	§	§	PROPN
inlawrev-2355	1037	5	6	6	NUM
inlawrev-2355	1037	6	-	-	SYM
inlawrev-2355	1037	7	5.1	5.1	NUM
inlawrev-2355	1037	8	-	-	PUNCT
inlawrev-2355	1037	9	5	5	NUM
inlawrev-2355	1037	10	-	-	SYM
inlawrev-2355	1037	11	8	8	NUM
inlawrev-2355	1037	12	.	.	PUNCT
inlawrev-2355	1037	13	^''id	^''id	PUNCT
inlawrev-2355	1037	14	.	.	PUNCT
inlawrev-2355	1038	1	§	§	PROPN
inlawrev-2355	1038	2	6	6	NUM
inlawrev-2355	1038	3	-	-	SYM
inlawrev-2355	1038	4	5.1	5.1	NUM
inlawrev-2355	1038	5	-	-	PUNCT
inlawrev-2355	1038	6	2	2	NUM
inlawrev-2355	1038	7	-	-	SYM
inlawrev-2355	1038	8	2	2	NUM
inlawrev-2355	1038	9	.	.	PUNCT
inlawrev-2355	1038	10	^'ud	^'ud	PUNCT
inlawrev-2355	1038	11	.	.	PUNCT
inlawrev-2355	1039	1	(	(	PUNCT
inlawrev-2355	1039	2	effective	effective	ADJ
inlawrev-2355	1039	3	jan	jan	PROPN
inlawrev-2355	1039	4	.	.	PROPN
inlawrev-2355	1039	5	1	1	NUM
inlawrev-2355	1039	6	,	,	PUNCT
inlawrev-2355	1039	7	1980	1980	NUM
inlawrev-2355	1039	8	)	)	PUNCT
inlawrev-2355	1039	9	.	.	PUNCT
inlawrev-2355	1040	1	^'hd	^'hd	PROPN
inlawrev-2355	1040	2	.	.	PUNCT
inlawrev-2355	1041	1	§	§	PROPN
inlawrev-2355	1041	2	6	6	NUM
inlawrev-2355	1041	3	-	-	SYM
inlawrev-2355	1041	4	5.1	5.1	NUM
inlawrev-2355	1041	5	-	-	PUNCT
inlawrev-2355	1041	6	4	4	NUM
inlawrev-2355	1041	7	-	-	NUM
inlawrev-2355	1041	8	5.1	5.1	NUM
inlawrev-2355	1041	9	.	.	PUNCT
inlawrev-2355	1041	10	'	'	PUNCT
inlawrev-2355	1041	11	^'id	^'id	PROPN
inlawrev-2355	1041	12	.	.	PUNCT
inlawrev-2355	1042	1	§	§	PROPN
inlawrev-2355	1042	2	6	6	NUM
inlawrev-2355	1042	3	-	-	SYM
inlawrev-2355	1042	4	1.1	1.1	NUM
inlawrev-2355	1042	5	-	-	PUNCT
inlawrev-2355	1042	6	30	30	NUM
inlawrev-2355	1042	7	-	-	SYM
inlawrev-2355	1042	8	14	14	NUM
inlawrev-2355	1042	9	(	(	PUNCT
inlawrev-2355	1042	10	supp	supp	PROPN
inlawrev-2355	1042	11	.	.	PUNCT
inlawrev-2355	1043	1	1979	1979	NUM
inlawrev-2355	1043	2	)	)	PUNCT
inlawrev-2355	1043	3	lists	list	VERB
inlawrev-2355	1043	4	the	the	DET
inlawrev-2355	1043	5	powers	power	NOUN
inlawrev-2355	1043	6	and	and	CCONJ
inlawrev-2355	1043	7	duties	duty	NOUN
inlawrev-2355	1043	8	of	of	ADP
inlawrev-2355	1043	9	the	the	DET
inlawrev-2355	1043	10	board	board	NOUN
inlawrev-2355	1043	11	.	.	PUNCT
inlawrev-2355	1043	12	''	''	PUNCT
inlawrev-2355	1044	1	'	'	PUNCT
inlawrev-2355	1044	2	i	i	PRON
inlawrev-2355	1044	3	d.	d.	PROPN
inlawrev-2355	1044	4	§	§	PROPN
inlawrev-2355	1044	5	6	6	NUM
inlawrev-2355	1044	6	-	-	SYM
inlawrev-2355	1044	7	1.1	1.1	NUM
inlawrev-2355	1044	8	-	-	PUNCT
inlawrev-2355	1044	9	30	30	NUM
inlawrev-2355	1044	10	-	-	SYM
inlawrev-2355	1044	11	1	1	NUM
inlawrev-2355	1044	12	(	(	PUNCT
inlawrev-2355	1044	13	1976	1976	NUM
inlawrev-2355	1044	14	)	)	PUNCT
inlawrev-2355	1044	15	.	.	PUNCT
inlawrev-2355	1045	1	'	'	VERB
inlawrev-2355	1045	2	^^id	^^id	NUM
inlawrev-2355	1045	3	.	.	PUNCT
inlawrev-2355	1046	1	§	§	PROPN
inlawrev-2355	1046	2	§	§	PROPN
inlawrev-2355	1046	3	6	6	NUM
inlawrev-2355	1046	4	-	-	SYM
inlawrev-2355	1046	5	1.1	1.1	NUM
inlawrev-2355	1046	6	-	-	PUNCT
inlawrev-2355	1046	7	33	33	NUM
inlawrev-2355	1046	8	-	-	SYM
inlawrev-2355	1046	9	1	1	NUM
inlawrev-2355	1046	10	to	to	ADP
inlawrev-2355	1046	11	-6	-6	PROPN
inlawrev-2355	1046	12	.	.	PUNCT
inlawrev-2355	1047	1	this	this	DET
inlawrev-2355	1047	2	division	division	NOUN
inlawrev-2355	1047	3	is	be	AUX
inlawrev-2355	1047	4	responsible	responsible	ADJ
inlawrev-2355	1047	5	for	for	ADP
inlawrev-2355	1047	6	auditing	audit	VERB
inlawrev-2355	1047	7	business	business	NOUN
inlawrev-2355	1047	8	personal	personal	ADJ
inlawrev-2355	1047	9	property	property	NOUN
inlawrev-2355	1047	10	tax	tax	NOUN
inlawrev-2355	1047	11	returns	return	NOUN
inlawrev-2355	1047	12	,	,	PUNCT
inlawrev-2355	1047	13	hearing	hearing	NOUN
inlawrev-2355	1047	14	appeals	appeal	NOUN
inlawrev-2355	1047	15	filed	file	VERB
inlawrev-2355	1047	16	by	by	ADP
inlawrev-2355	1047	17	taxpayers	taxpayer	NOUN
inlawrev-2355	1047	18	,	,	PUNCT
inlawrev-2355	1047	19	and	and	CCONJ
inlawrev-2355	1047	20	making	make	VERB
inlawrev-2355	1047	21	recommendations	recommendation	NOUN
inlawrev-2355	1047	22	to	to	ADP
inlawrev-2355	1047	23	the	the	DET
inlawrev-2355	1047	24	board	board	NOUN
inlawrev-2355	1047	25	for	for	ADP
inlawrev-2355	1047	26	a	a	DET
inlawrev-2355	1047	27	final	final	ADJ
inlawrev-2355	1047	28	determination	determination	NOUN
inlawrev-2355	1047	29	on	on	ADP
inlawrev-2355	1047	30	the	the	DET
inlawrev-2355	1047	31	assessment	assessment	NOUN
inlawrev-2355	1047	32	of	of	ADP
inlawrev-2355	1047	33	business	business	NOUN
inlawrev-2355	1047	34	property	property	NOUN
inlawrev-2355	1047	35	.	.	PUNCT
inlawrev-2355	1048	1	^^^the	^^^the	DET
inlawrev-2355	1048	2	work	work	NOUN
inlawrev-2355	1048	3	of	of	ADP
inlawrev-2355	1048	4	this	this	DET
inlawrev-2355	1048	5	division	division	NOUN
inlawrev-2355	1048	6	consists	consist	VERB
inlawrev-2355	1048	7	of	of	ADP
inlawrev-2355	1048	8	holding	hold	VERB
inlawrev-2355	1048	9	hearings	hearing	NOUN
inlawrev-2355	1048	10	on	on	ADP
inlawrev-2355	1048	11	petitions	petition	NOUN
inlawrev-2355	1048	12	for	for	ADP
inlawrev-2355	1048	13	reassessment	reassessment	NOUN
inlawrev-2355	1048	14	,	,	PUNCT
inlawrev-2355	1048	15	and	and	CCONJ
inlawrev-2355	1048	16	hearing	hear	VERB
inlawrev-2355	1048	17	appeals	appeal	NOUN
inlawrev-2355	1048	18	on	on	ADP
inlawrev-2355	1048	19	assessments	assessment	NOUN
inlawrev-2355	1048	20	and	and	CCONJ
inlawrev-2355	1048	21	exemptions	exemption	NOUN
inlawrev-2355	1048	22	.	.	PUNCT
inlawrev-2355	1049	1	i	i	PRON
inlawrev-2355	1049	2	d.	d.	PROPN
inlawrev-2355	1049	3	§	§	PROPN
inlawrev-2355	1049	4	§	§	PROPN
inlawrev-2355	1049	5	6	6	NUM
inlawrev-2355	1049	6	-	-	SYM
inlawrev-2355	1049	7	1.1	1.1	NUM
inlawrev-2355	1049	8	-	-	PUNCT
inlawrev-2355	1049	9	14	14	NUM
inlawrev-2355	1049	10	-	-	SYM
inlawrev-2355	1049	11	1	1	NUM
inlawrev-2355	1049	12	to	to	ADP
inlawrev-2355	1049	13	-11	-11	PUNCT
inlawrev-2355	1049	14	(	(	PUNCT
inlawrev-2355	1049	15	1976	1976	NUM
inlawrev-2355	1049	16	&	&	CCONJ
inlawrev-2355	1049	17	supp	supp	PROPN
inlawrev-2355	1049	18	.	.	PUNCT
inlawrev-2355	1049	19	1979	1979	NUM
inlawrev-2355	1049	20	)	)	PUNCT
inlawrev-2355	1049	21	;	;	PUNCT
inlawrev-2355	1049	22	i	i	PROPN
inlawrev-2355	1049	23	d.	d.	PROPN
inlawrev-2355	1049	24	§	§	PROPN
inlawrev-2355	1049	25	§	§	PROPN
inlawrev-2355	1049	26	6	6	NUM
inlawrev-2355	1049	27	-	-	SYM
inlawrev-2355	1049	28	1.1	1.1	NUM
inlawrev-2355	1049	29	-	-	PUNCT
inlawrev-2355	1049	30	15	15	NUM
inlawrev-2355	1049	31	-	-	SYM
inlawrev-2355	1049	32	1	1	NUM
inlawrev-2355	1049	33	to	to	ADP
inlawrev-2355	1049	34	-13	-13	NUM
inlawrev-2355	1049	35	.	.	PUNCT
inlawrev-2355	1050	1	the	the	DET
inlawrev-2355	1050	2	division	division	NOUN
inlawrev-2355	1050	3	is	be	AUX
inlawrev-2355	1050	4	also	also	ADV
inlawrev-2355	1050	5	responsible	responsible	ADJ
inlawrev-2355	1050	6	for	for	ADP
inlawrev-2355	1050	7	conducting	conduct	VERB
inlawrev-2355	1050	8	ratio	ratio	NOUN
inlawrev-2355	1050	9	studies	study	NOUN
inlawrev-2355	1050	10	for	for	ADP
inlawrev-2355	1050	11	the	the	DET
inlawrev-2355	1050	12	state	state	NOUN
inlawrev-2355	1050	13	's	's	PART
inlawrev-2355	1050	14	school	school	NOUN
inlawrev-2355	1050	15	corporations	corporation	NOUN
inlawrev-2355	1050	16	and	and	CCONJ
inlawrev-2355	1050	17	implementing	implement	VERB
inlawrev-2355	1050	18	new	new	ADJ
inlawrev-2355	1050	19	ratios	ratio	NOUN
inlawrev-2355	1050	20	and	and	CCONJ
inlawrev-2355	1050	21	factors	factor	NOUN
inlawrev-2355	1050	22	if	if	SCONJ
inlawrev-2355	1050	23	substantial	substantial	ADJ
inlawrev-2355	1050	24	change	change	NOUN
inlawrev-2355	1050	25	is	be	AUX
inlawrev-2355	1050	26	discovered	discover	VERB
inlawrev-2355	1050	27	.	.	PUNCT
inlawrev-2355	1051	1	i	i	PRON
inlawrev-2355	1051	2	d.	d.	PROPN
inlawrev-2355	1051	3	§	§	PROPN
inlawrev-2355	1051	4	6	6	NUM
inlawrev-2355	1051	5	-	-	SYM
inlawrev-2355	1051	6	1.1	1.1	NUM
inlawrev-2355	1051	7	-	-	PUNCT
inlawrev-2355	1051	8	34	34	NUM
inlawrev-2355	1051	9	-	-	SYM
inlawrev-2355	1051	10	1	1	NUM
inlawrev-2355	1051	11	to	to	ADP
inlawrev-2355	1051	12	-12	-12	NOUN
inlawrev-2355	1051	13	(	(	PUNCT
inlawrev-2355	1051	14	1976	1976	NUM
inlawrev-2355	1051	15	)	)	PUNCT
inlawrev-2355	1051	16	.	.	PUNCT
inlawrev-2355	1052	1	1980	1980	NUM
inlawrev-2355	1052	2	]	]	PUNCT
inlawrev-2355	1052	3	survey	survey	NOUN
inlawrev-2355	1052	4	-	-	PUNCT
inlawrev-2355	1052	5	foreword	foreword	NOUN
inlawrev-2355	1052	6	35	35	NUM
inlawrev-2355	1052	7	288	288	NUM
inlawrev-2355	1052	8	public	public	ADJ
inlawrev-2355	1052	9	utilities	utility	NOUN
inlawrev-2355	1052	10	and	and	CCONJ
inlawrev-2355	1052	11	railroads,^^^	railroads,^^^	PROPN
inlawrev-2355	1052	12	and	and	CCONJ
inlawrev-2355	1052	13	the	the	DET
inlawrev-2355	1052	14	division	division	NOUN
inlawrev-2355	1052	15	of	of	ADP
inlawrev-2355	1052	16	budget	budget	NOUN
inlawrev-2355	1052	17	review	review	NOUN
inlawrev-2355	1052	18	2	2	NUM
inlawrev-2355	1052	19	.	.	PUNCT
inlawrev-2355	1052	20	property	property	NOUN
inlawrev-2355	1052	21	taxes	taxis	NOUN
inlawrev-2355	1052	22	.	.	PUNCT
inlawrev-2355	1053	1	—	—	PUNCT
inlawrev-2355	1053	2	a.	a.	NOUN
inlawrev-2355	1053	3	tax	tax	NOUN
inlawrev-2355	1053	4	ra^es	ra^es	NOUN
inlawrev-2355	1053	5	.	.	PUNCT
inlawrev-2355	1054	1	—	—	PUNCT
inlawrev-2355	1054	2	each	each	DET
inlawrev-2355	1054	3	school	school	NOUN
inlawrev-2355	1054	4	corporation	corporation	NOUN
inlawrev-2355	1054	5	and	and	CCONJ
inlawrev-2355	1054	6	civil	civil	ADJ
inlawrev-2355	1054	7	taxing	tax	VERB
inlawrev-2355	1054	8	unit	unit	NOUN
inlawrev-2355	1054	9	imposes	impose	VERB
inlawrev-2355	1054	10	its	its	PRON
inlawrev-2355	1054	11	own	own	ADJ
inlawrev-2355	1054	12	tax	tax	NOUN
inlawrev-2355	1054	13	rate.^^^	rate.^^^	PROPN
inlawrev-2355	1054	14	property	property	NOUN
inlawrev-2355	1054	15	within	within	ADP
inlawrev-2355	1054	16	a	a	DET
inlawrev-2355	1054	17	given	give	VERB
inlawrev-2355	1054	18	taxing	tax	VERB
inlawrev-2355	1054	19	district	district	NOUN
inlawrev-2355	1054	20	is	be	AUX
inlawrev-2355	1054	21	often	often	ADV
inlawrev-2355	1054	22	subject	subject	ADJ
inlawrev-2355	1054	23	to	to	ADP
inlawrev-2355	1054	24	a	a	DET
inlawrev-2355	1054	25	variety	variety	NOUN
inlawrev-2355	1054	26	of	of	ADP
inlawrev-2355	1054	27	rates	rate	NOUN
inlawrev-2355	1054	28	,	,	PUNCT
inlawrev-2355	1054	29	including	include	VERB
inlawrev-2355	1054	30	those	those	PRON
inlawrev-2355	1054	31	imposed	impose	VERB
inlawrev-2355	1054	32	by	by	ADP
inlawrev-2355	1054	33	a	a	DET
inlawrev-2355	1054	34	county	county	NOUN
inlawrev-2355	1054	35	,	,	PUNCT
inlawrev-2355	1054	36	city	city	NOUN
inlawrev-2355	1054	37	,	,	PUNCT
inlawrev-2355	1054	38	or	or	CCONJ
inlawrev-2355	1054	39	school	school	NOUN
inlawrev-2355	1054	40	corporation	corporation	NOUN
inlawrev-2355	1054	41	.	.	PUNCT
inlawrev-2355	1055	1	the	the	DET
inlawrev-2355	1055	2	tax	tax	NOUN
inlawrev-2355	1055	3	is	be	AUX
inlawrev-2355	1055	4	the	the	DET
inlawrev-2355	1055	5	product	product	NOUN
inlawrev-2355	1055	6	of	of	ADP
inlawrev-2355	1055	7	assessed	assess	VERB
inlawrev-2355	1055	8	valuation	valuation	NOUN
inlawrev-2355	1055	9	times	time	NOUN
inlawrev-2355	1055	10	the	the	DET
inlawrev-2355	1055	11	tax	tax	NOUN
inlawrev-2355	1055	12	rate	rate	NOUN
inlawrev-2355	1055	13	per	per	ADP
inlawrev-2355	1055	14	$	$	SYM
inlawrev-2355	1055	15	100	100	NUM
inlawrev-2355	1055	16	of	of	ADP
inlawrev-2355	1055	17	assessed	assessed	ADJ
inlawrev-2355	1055	18	valuation.^^	valuation.^^	NOUN
inlawrev-2355	1055	19	"	"	PUNCT
inlawrev-2355	1055	20	the	the	DET
inlawrev-2355	1055	21	assessed	assessed	ADJ
inlawrev-2355	1055	22	value	value	NOUN
inlawrev-2355	1055	23	is	be	AUX
inlawrev-2355	1055	24	set	set	VERB
inlawrev-2355	1055	25	at	at	ADP
inlawrev-2355	1055	26	one	one	NUM
inlawrev-2355	1055	27	-	-	PUNCT
inlawrev-2355	1055	28	third	third	NOUN
inlawrev-2355	1055	29	of	of	ADP
inlawrev-2355	1055	30	its	its	PRON
inlawrev-2355	1055	31	true	true	ADJ
inlawrev-2355	1055	32	cash	cash	NOUN
inlawrev-2355	1055	33	value.^^^	value.^^^	NOUN
inlawrev-2355	1055	34	effective	effective	ADJ
inlawrev-2355	1055	35	september	september	PROPN
inlawrev-2355	1055	36	1	1	NUM
inlawrev-2355	1055	37	,	,	PUNCT
inlawrev-2355	1055	38	1979	1979	NUM
inlawrev-2355	1055	39	,	,	PUNCT
inlawrev-2355	1055	40	land	land	NOUN
inlawrev-2355	1055	41	classified	classify	VERB
inlawrev-2355	1055	42	as	as	ADP
inlawrev-2355	1055	43	a	a	DET
inlawrev-2355	1055	44	wildlife	wildlife	NOUN
inlawrev-2355	1055	45	habitat	habitat	NOUN
inlawrev-2355	1055	46	is	be	AUX
inlawrev-2355	1055	47	assessed	assess	VERB
inlawrev-2355	1055	48	at	at	ADP
inlawrev-2355	1055	49	one	one	NUM
inlawrev-2355	1055	50	dollar	dollar	NOUN
inlawrev-2355	1055	51	per	per	ADP
inlawrev-2355	1055	52	acre	acre	NOUN
inlawrev-2355	1055	53	for	for	ADP
inlawrev-2355	1055	54	property	property	NOUN
inlawrev-2355	1055	55	tax	tax	NOUN
inlawrev-2355	1055	56	purposes	purpose	NOUN
inlawrev-2355	1055	57	.	.	PUNCT
inlawrev-2355	1056	1	if	if	SCONJ
inlawrev-2355	1056	2	the	the	DET
inlawrev-2355	1056	3	property	property	NOUN
inlawrev-2355	1056	4	is	be	AUX
inlawrev-2355	1056	5	ever	ever	ADV
inlawrev-2355	1056	6	withdrawn	withdraw	VERB
inlawrev-2355	1056	7	from	from	ADP
inlawrev-2355	1056	8	the	the	DET
inlawrev-2355	1056	9	wildlife	wildlife	NOUN
inlawrev-2355	1056	10	habitat	habitat	NOUN
inlawrev-2355	1056	11	classification	classification	NOUN
inlawrev-2355	1056	12	,	,	PUNCT
inlawrev-2355	1056	13	the	the	DET
inlawrev-2355	1056	14	owner	owner	NOUN
inlawrev-2355	1056	15	of	of	ADP
inlawrev-2355	1056	16	the	the	DET
inlawrev-2355	1056	17	land	land	NOUN
inlawrev-2355	1056	18	must	must	AUX
inlawrev-2355	1056	19	make	make	VERB
inlawrev-2355	1056	20	a	a	DET
inlawrev-2355	1056	21	special	special	ADJ
inlawrev-2355	1056	22	tax	tax	NOUN
inlawrev-2355	1056	23	payment.^^^	payment.^^^	NOUN
inlawrev-2355	1056	24	6	6	NUM
inlawrev-2355	1056	25	.	.	PUNCT
inlawrev-2355	1056	26	assessment	assessment	NOUN
inlawrev-2355	1056	27	procedures	procedure	NOUN
inlawrev-2355	1056	28	.	.	PUNCT
inlawrev-2355	1057	1	—	—	PUNCT
inlawrev-2355	1057	2	assessments	assessment	NOUN
inlawrev-2355	1057	3	are	be	AUX
inlawrev-2355	1057	4	made	make	VERB
inlawrev-2355	1057	5	in	in	ADP
inlawrev-2355	1057	6	accordance	accordance	NOUN
inlawrev-2355	1057	7	with	with	ADP
inlawrev-2355	1057	8	regulations	regulation	NOUN
inlawrev-2355	1057	9	issued	issue	VERB
inlawrev-2355	1057	10	by	by	ADP
inlawrev-2355	1057	11	the	the	DET
inlawrev-2355	1057	12	board	board	NOUN
inlawrev-2355	1057	13	.	.	PUNCT
inlawrev-2355	1058	1	the	the	DET
inlawrev-2355	1058	2	initial	initial	ADJ
inlawrev-2355	1058	3	assessment	assessment	NOUN
inlawrev-2355	1058	4	of	of	ADP
inlawrev-2355	1058	5	real	real	ADJ
inlawrev-2355	1058	6	property	property	NOUN
inlawrev-2355	1058	7	is	be	AUX
inlawrev-2355	1058	8	made	make	VERB
inlawrev-2355	1058	9	by	by	ADP
inlawrev-2355	1058	10	the	the	DET
inlawrev-2355	1058	11	township	township	NOUN
inlawrev-2355	1058	12	assessor	assessor	NOUN
inlawrev-2355	1058	13	or	or	CCONJ
inlawrev-2355	1058	14	trustee	trustee	NOUN
inlawrev-2355	1058	15	-	-	PUNCT
inlawrev-2355	1058	16	assessor.^^^	assessor.^^^	NOUN
inlawrev-2355	1058	17	such	such	ADJ
inlawrev-2355	1058	18	assessments	assessment	NOUN
inlawrev-2355	1058	19	are	be	AUX
inlawrev-2355	1058	20	subject	subject	ADJ
inlawrev-2355	1058	21	to	to	ADP
inlawrev-2355	1058	22	change	change	NOUN
inlawrev-2355	1058	23	by	by	ADP
inlawrev-2355	1058	24	a	a	DET
inlawrev-2355	1058	25	county	county	NOUN
inlawrev-2355	1058	26	board	board	NOUN
inlawrev-2355	1058	27	of	of	ADP
inlawrev-2355	1058	28	review	review	NOUN
inlawrev-2355	1058	29	on	on	ADP
inlawrev-2355	1058	30	its	its	PRON
inlawrev-2355	1058	31	own	own	ADJ
inlawrev-2355	1058	32	initiative	initiative	NOUN
inlawrev-2355	1058	33	or	or	CCONJ
inlawrev-2355	1058	34	on	on	ADP
inlawrev-2355	1058	35	appeal	appeal	NOUN
inlawrev-2355	1058	36	by	by	ADP
inlawrev-2355	1058	37	the	the	DET
inlawrev-2355	1058	38	property	property	NOUN
inlawrev-2355	1058	39	owner	owner	NOUN
inlawrev-2355	1059	1	.^^	.^^	PROPN
inlawrev-2355	1059	2	*	*	PUNCT
inlawrev-2355	1059	3	either	either	CCONJ
inlawrev-2355	1059	4	the	the	DET
inlawrev-2355	1059	5	assessing	assess	VERB
inlawrev-2355	1059	6	official	official	NOUN
inlawrev-2355	1059	7	or	or	CCONJ
inlawrev-2355	1059	8	the	the	DET
inlawrev-2355	1059	9	property	property	NOUN
inlawrev-2355	1059	10	owner	owner	NOUN
inlawrev-2355	1059	11	may	may	AUX
inlawrev-2355	1059	12	appeal	appeal	VERB
inlawrev-2355	1059	13	the	the	DET
inlawrev-2355	1059	14	county	county	NOUN
inlawrev-2355	1059	15	board	board	NOUN
inlawrev-2355	1059	16	's	's	PART
inlawrev-2355	1059	17	action	action	NOUN
inlawrev-2355	1059	18	directly	directly	ADV
inlawrev-2355	1059	19	to	to	ADP
inlawrev-2355	1059	20	the	the	DET
inlawrev-2355	1059	21	state	state	NOUN
inlawrev-2355	1059	22	board	board	NOUN
inlawrev-2355	1059	23	of	of	ADP
inlawrev-2355	1059	24	tax	tax	NOUN
inlawrev-2355	1059	25	commissioners.^^^	commissioners.^^^	PROPN
inlawrev-2355	1059	26	the	the	DET
inlawrev-2355	1059	27	initial	initial	ADJ
inlawrev-2355	1059	28	assessment	assessment	NOUN
inlawrev-2355	1059	29	of	of	ADP
inlawrev-2355	1059	30	personal	personal	ADJ
inlawrev-2355	1059	31	property	property	NOUN
inlawrev-2355	1059	32	is	be	AUX
inlawrev-2355	1059	33	made	make	VERB
inlawrev-2355	1059	34	by	by	ADP
inlawrev-2355	1059	35	the	the	DET
inlawrev-2355	1059	36	property	property	NOUN
inlawrev-2355	1059	37	owner.^^^	owner.^^^	PROPN
inlawrev-2355	1059	38	any	any	DET
inlawrev-2355	1059	39	subsequent	subsequent	ADJ
inlawrev-2355	1059	40	changes	change	NOUN
inlawrev-2355	1059	41	made	make	VERB
inlawrev-2355	1059	42	by	by	ADP
inlawrev-2355	1059	43	local	local	ADJ
inlawrev-2355	1059	44	assessing	assess	VERB
inlawrev-2355	1059	45	offi^*tublic	offi^*tublic	ADJ
inlawrev-2355	1059	46	utilities	utility	NOUN
inlawrev-2355	1059	47	and	and	CCONJ
inlawrev-2355	1059	48	railroads	railroad	NOUN
inlawrev-2355	1059	49	file	file	VERB
inlawrev-2355	1059	50	their	their	PRON
inlawrev-2355	1059	51	property	property	NOUN
inlawrev-2355	1059	52	tax	tax	NOUN
inlawrev-2355	1059	53	returns	return	NOUN
inlawrev-2355	1059	54	directly	directly	ADV
inlawrev-2355	1059	55	with	with	ADP
inlawrev-2355	1059	56	this	this	DET
inlawrev-2355	1059	57	division	division	NOUN
inlawrev-2355	1059	58	,	,	PUNCT
inlawrev-2355	1059	59	which	which	PRON
inlawrev-2355	1059	60	then	then	ADV
inlawrev-2355	1059	61	determines	determine	VERB
inlawrev-2355	1059	62	assessments	assessment	NOUN
inlawrev-2355	1059	63	on	on	ADP
inlawrev-2355	1059	64	a	a	DET
inlawrev-2355	1059	65	unit	unit	NOUN
inlawrev-2355	1059	66	method	method	NOUN
inlawrev-2355	1059	67	.	.	PUNCT
inlawrev-2355	1060	1	i	i	PRON
inlawrev-2355	1060	2	d.	d.	PROPN
inlawrev-2355	1060	3	§	§	PROPN
inlawrev-2355	1060	4	§	§	PROPN
inlawrev-2355	1060	5	6	6	NUM
inlawrev-2355	1060	6	-	-	SYM
inlawrev-2355	1060	7	1.1	1.1	NUM
inlawrev-2355	1060	8	-	-	PUNCT
inlawrev-2355	1060	9	8	8	NUM
inlawrev-2355	1060	10	-	-	SYM
inlawrev-2355	1060	11	9	9	NUM
inlawrev-2355	1060	12	,	,	PUNCT
inlawrev-2355	1060	13	-11	-11	NUM
inlawrev-2355	1060	14	,	,	PUNCT
inlawrev-2355	1060	15	-19	-19	PROPN
inlawrev-2355	1060	16	,	,	PUNCT
inlawrev-2355	1060	17	-26	-26	PROPN
inlawrev-2355	1060	18	.	.	PUNCT
inlawrev-2355	1061	1	the	the	DET
inlawrev-2355	1061	2	taxpayer	taxpayer	NOUN
inlawrev-2355	1061	3	is	be	AUX
inlawrev-2355	1061	4	entitled	entitle	VERB
inlawrev-2355	1061	5	to	to	PART
inlawrev-2355	1061	6	protest	protest	VERB
inlawrev-2355	1061	7	the	the	DET
inlawrev-2355	1061	8	assessment	assessment	NOUN
inlawrev-2355	1061	9	made	make	VERB
inlawrev-2355	1061	10	and	and	CCONJ
inlawrev-2355	1061	11	request	request	VERB
inlawrev-2355	1061	12	a	a	DET
inlawrev-2355	1061	13	hearing	hearing	NOUN
inlawrev-2355	1061	14	which	which	PRON
inlawrev-2355	1061	15	is	be	AUX
inlawrev-2355	1061	16	conducted	conduct	VERB
inlawrev-2355	1061	17	by	by	ADP
inlawrev-2355	1061	18	representatives	representative	NOUN
inlawrev-2355	1061	19	of	of	ADP
inlawrev-2355	1061	20	this	this	DET
inlawrev-2355	1061	21	division	division	NOUN
inlawrev-2355	1061	22	on	on	ADP
inlawrev-2355	1061	23	behalf	behalf	NOUN
inlawrev-2355	1061	24	of	of	ADP
inlawrev-2355	1061	25	the	the	DET
inlawrev-2355	1061	26	board	board	NOUN
inlawrev-2355	1061	27	.	.	PUNCT
inlawrev-2355	1062	1	i	i	PRON
inlawrev-2355	1062	2	d.	d.	PROPN
inlawrev-2355	1062	3	§	§	PROPN
inlawrev-2355	1062	4	§	§	PROPN
inlawrev-2355	1062	5	6	6	NUM
inlawrev-2355	1062	6	-	-	SYM
inlawrev-2355	1062	7	1.1	1.1	NUM
inlawrev-2355	1062	8	-	-	PUNCT
inlawrev-2355	1062	9	8	8	NUM
inlawrev-2355	1062	10	-	-	SYM
inlawrev-2355	1062	11	28	28	NUM
inlawrev-2355	1062	12	,	,	PUNCT
inlawrev-2355	1062	13	-29	-29	PROPN
inlawrev-2355	1062	14	.	.	PUNCT
inlawrev-2355	1063	1	when	when	SCONJ
inlawrev-2355	1063	2	the	the	DET
inlawrev-2355	1063	3	assessments	assessment	NOUN
inlawrev-2355	1063	4	are	be	AUX
inlawrev-2355	1063	5	finalized	finalize	VERB
inlawrev-2355	1063	6	,	,	PUNCT
inlawrev-2355	1063	7	the	the	DET
inlawrev-2355	1063	8	division	division	NOUN
inlawrev-2355	1063	9	distributes	distribute	VERB
inlawrev-2355	1063	10	the	the	DET
inlawrev-2355	1063	11	valuation	valuation	NOUN
inlawrev-2355	1063	12	to	to	ADP
inlawrev-2355	1063	13	the	the	DET
inlawrev-2355	1063	14	taxing	tax	VERB
inlawrev-2355	1063	15	districts	district	NOUN
inlawrev-2355	1063	16	in	in	ADP
inlawrev-2355	1063	17	which	which	PRON
inlawrev-2355	1063	18	the	the	DET
inlawrev-2355	1063	19	property	property	NOUN
inlawrev-2355	1063	20	is	be	AUX
inlawrev-2355	1063	21	located	locate	VERB
inlawrev-2355	1063	22	.	.	PUNCT
inlawrev-2355	1064	1	i	i	PRON
inlawrev-2355	1064	2	d.	d.	PROPN
inlawrev-2355	1064	3	§	§	PROPN
inlawrev-2355	1064	4	6	6	NUM
inlawrev-2355	1064	5	-	-	PUNCT
inlawrev-2355	1064	6	l.l-8	l.l-8	NOUN
inlawrev-2355	1064	7	-	-	PUNCT
inlawrev-2355	1064	8	25(b	25(b	NUM
inlawrev-2355	1064	9	)	)	PUNCT
inlawrev-2355	1064	10	.	.	PUNCT
inlawrev-2355	1065	1	in	in	ADP
inlawrev-2355	1065	2	addition	addition	NOUN
inlawrev-2355	1065	3	to	to	ADP
inlawrev-2355	1065	4	its	its	PRON
inlawrev-2355	1065	5	dealings	dealing	NOUN
inlawrev-2355	1065	6	with	with	ADP
inlawrev-2355	1065	7	public	public	ADJ
inlawrev-2355	1065	8	utilities	utility	NOUN
inlawrev-2355	1065	9	and	and	CCONJ
inlawrev-2355	1065	10	railroads	railroad	NOUN
inlawrev-2355	1065	11	,	,	PUNCT
inlawrev-2355	1065	12	the	the	DET
inlawrev-2355	1065	13	division	division	NOUN
inlawrev-2355	1065	14	also	also	ADV
inlawrev-2355	1065	15	assesses	assess	VERB
inlawrev-2355	1065	16	car	car	NOUN
inlawrev-2355	1065	17	line	line	NOUN
inlawrev-2355	1065	18	equipment	equipment	NOUN
inlawrev-2355	1065	19	companies	company	NOUN
inlawrev-2355	1065	20	.	.	PUNCT
inlawrev-2355	1066	1	i	i	PRON
inlawrev-2355	1066	2	d.	d.	PROPN
inlawrev-2355	1066	3	§	§	PROPN
inlawrev-2355	1066	4	§	§	PROPN
inlawrev-2355	1066	5	6	6	NUM
inlawrev-2355	1066	6	-	-	SYM
inlawrev-2355	1066	7	1.1	1.1	NUM
inlawrev-2355	1066	8	-	-	PUNCT
inlawrev-2355	1066	9	8	8	NUM
inlawrev-2355	1066	10	-	-	NUM
inlawrev-2355	1066	11	12	12	NUM
inlawrev-2355	1066	12	,	,	PUNCT
inlawrev-2355	1066	13	-13	-13	PUNCT
inlawrev-2355	1066	14	(	(	PUNCT
inlawrev-2355	1066	15	1976	1976	NUM
inlawrev-2355	1066	16	&	&	CCONJ
inlawrev-2355	1066	17	supp	supp	PROPN
inlawrev-2355	1066	18	.	.	PUNCT
inlawrev-2355	1066	19	1979	1979	NUM
inlawrev-2355	1066	20	)	)	PUNCT
inlawrev-2355	1066	21	.	.	PUNCT
inlawrev-2355	1067	1	^	^	PUNCT
inlawrev-2355	1067	2	®	®	NOUN
inlawrev-2355	1067	3	®	®	NOUN
inlawrev-2355	1067	4	this	this	DET
inlawrev-2355	1067	5	division	division	NOUN
inlawrev-2355	1067	6	has	have	VERB
inlawrev-2355	1067	7	three	three	NUM
inlawrev-2355	1067	8	major	major	ADJ
inlawrev-2355	1067	9	functions	function	NOUN
inlawrev-2355	1067	10	:	:	PUNCT
inlawrev-2355	1067	11	to	to	PART
inlawrev-2355	1067	12	conduct	conduct	VERB
inlawrev-2355	1067	13	hearings	hearing	NOUN
inlawrev-2355	1067	14	of	of	ADP
inlawrev-2355	1067	15	budgets	budget	NOUN
inlawrev-2355	1067	16	,	,	PUNCT
inlawrev-2355	1067	17	levies	levy	NOUN
inlawrev-2355	1067	18	and	and	CCONJ
inlawrev-2355	1067	19	tax	tax	NOUN
inlawrev-2355	1067	20	rates	rate	NOUN
inlawrev-2355	1067	21	of	of	ADP
inlawrev-2355	1067	22	local	local	ADJ
inlawrev-2355	1067	23	governmental	governmental	ADJ
inlawrev-2355	1067	24	units	unit	NOUN
inlawrev-2355	1067	25	,	,	PUNCT
inlawrev-2355	1067	26	i	i	PROPN
inlawrev-2355	1067	27	d.	d.	PROPN
inlawrev-2355	1067	28	§	§	PROPN
inlawrev-2355	1067	29	§	§	PROPN
inlawrev-2355	1067	30	6	6	NUM
inlawrev-2355	1067	31	-	-	SYM
inlawrev-2355	1067	32	1.1	1.1	NUM
inlawrev-2355	1067	33	-	-	PUNCT
inlawrev-2355	1067	34	17	17	NUM
inlawrev-2355	1067	35	-	-	SYM
inlawrev-2355	1067	36	1	1	NUM
inlawrev-2355	1067	37	to	to	ADP
inlawrev-2355	1067	38	-19	-19	NUM
inlawrev-2355	1067	39	(	(	PUNCT
inlawrev-2355	1067	40	1976	1976	NUM
inlawrev-2355	1067	41	&	&	CCONJ
inlawrev-2355	1067	42	supp	supp	PROPN
inlawrev-2355	1067	43	.	.	PUNCT
inlawrev-2355	1068	1	1979	1979	NUM
inlawrev-2355	1068	2	)	)	PUNCT
inlawrev-2355	1069	1	;	;	PUNCT
inlawrev-2355	1069	2	to	to	PART
inlawrev-2355	1069	3	conduct	conduct	VERB
inlawrev-2355	1069	4	hearings	hearing	NOUN
inlawrev-2355	1069	5	when	when	SCONJ
inlawrev-2355	1069	6	local	local	ADJ
inlawrev-2355	1069	7	governmental	governmental	ADJ
inlawrev-2355	1069	8	units	unit	NOUN
inlawrev-2355	1069	9	request	request	VERB
inlawrev-2355	1069	10	additional	additional	ADJ
inlawrev-2355	1069	11	appropriations	appropriation	NOUN
inlawrev-2355	1069	12	above	above	ADP
inlawrev-2355	1069	13	the	the	DET
inlawrev-2355	1069	14	amounts	amount	NOUN
inlawrev-2355	1069	15	budgeted	budget	VERB
inlawrev-2355	1069	16	,	,	PUNCT
inlawrev-2355	1069	17	i	i	PROPN
inlawrev-2355	1069	18	d.	d.	PROPN
inlawrev-2355	1069	19	§	§	PROPN
inlawrev-2355	1069	20	§	§	PROPN
inlawrev-2355	1069	21	6	6	NUM
inlawrev-2355	1069	22	-	-	SYM
inlawrev-2355	1069	23	1.1	1.1	NUM
inlawrev-2355	1069	24	-	-	PUNCT
inlawrev-2355	1069	25	18	18	NUM
inlawrev-2355	1069	26	-	-	SYM
inlawrev-2355	1069	27	1	1	NUM
inlawrev-2355	1069	28	to	to	ADP
inlawrev-2355	1069	29	-11	-11	NUM
inlawrev-2355	1069	30	;	;	PUNCT
inlawrev-2355	1069	31	and	and	CCONJ
inlawrev-2355	1069	32	to	to	PART
inlawrev-2355	1069	33	hold	hold	VERB
inlawrev-2355	1069	34	public	public	ADJ
inlawrev-2355	1069	35	hearings	hearing	NOUN
inlawrev-2355	1069	36	when	when	SCONJ
inlawrev-2355	1069	37	a	a	DET
inlawrev-2355	1069	38	remonstrance	remonstrance	NOUN
inlawrev-2355	1069	39	is	be	AUX
inlawrev-2355	1069	40	filed	file	VERB
inlawrev-2355	1069	41	by	by	ADP
inlawrev-2355	1069	42	taxpayers	taxpayer	NOUN
inlawrev-2355	1069	43	objecting	object	VERB
inlawrev-2355	1069	44	to	to	ADP
inlawrev-2355	1069	45	general	general	ADJ
inlawrev-2355	1069	46	obligations	obligation	NOUN
inlawrev-2355	1069	47	,	,	PUNCT
inlawrev-2355	1069	48	bond	bond	NOUN
inlawrev-2355	1069	49	issues	issue	NOUN
inlawrev-2355	1069	50	,	,	PUNCT
inlawrev-2355	1069	51	and	and	CCONJ
inlawrev-2355	1069	52	lease	lease	VERB
inlawrev-2355	1069	53	rental	rental	ADJ
inlawrev-2355	1069	54	agreements	agreement	NOUN
inlawrev-2355	1069	55	,	,	PUNCT
inlawrev-2355	1069	56	i	i	PROPN
inlawrev-2355	1069	57	d.	d.	PROPN
inlawrev-2355	1069	58	§	§	PROPN
inlawrev-2355	1069	59	§	§	PROPN
inlawrev-2355	1069	60	6	6	NUM
inlawrev-2355	1069	61	-	-	SYM
inlawrev-2355	1069	62	1.1	1.1	NUM
inlawrev-2355	1069	63	-	-	PUNCT
inlawrev-2355	1069	64	20	20	NUM
inlawrev-2355	1069	65	-	-	SYM
inlawrev-2355	1069	66	1	1	NUM
inlawrev-2355	1069	67	to	to	ADP
inlawrev-2355	1069	68	-9	-9	PROPN
inlawrev-2355	1069	69	.	.	PUNCT
inlawrev-2355	1070	1	the	the	DET
inlawrev-2355	1070	2	staff	staff	NOUN
inlawrev-2355	1070	3	of	of	ADP
inlawrev-2355	1070	4	this	this	DET
inlawrev-2355	1070	5	division	division	NOUN
inlawrev-2355	1070	6	also	also	ADV
inlawrev-2355	1070	7	furnishes	furnish	VERB
inlawrev-2355	1070	8	information	information	NOUN
inlawrev-2355	1070	9	to	to	ADP
inlawrev-2355	1070	10	the	the	DET
inlawrev-2355	1070	11	school	school	NOUN
inlawrev-2355	1070	12	property	property	NOUN
inlawrev-2355	1070	13	tax	tax	NOUN
inlawrev-2355	1070	14	control	control	NOUN
inlawrev-2355	1070	15	board	board	PROPN
inlawrev-2355	1070	16	and	and	CCONJ
inlawrev-2355	1070	17	the	the	DET
inlawrev-2355	1070	18	local	local	ADJ
inlawrev-2355	1070	19	government	government	NOUN
inlawrev-2355	1070	20	property	property	NOUN
inlawrev-2355	1070	21	tax	tax	NOUN
inlawrev-2355	1070	22	control	control	NOUN
inlawrev-2355	1070	23	board	board	PROPN
inlawrev-2355	1070	24	for	for	ADP
inlawrev-2355	1070	25	use	use	NOUN
inlawrev-2355	1070	26	in	in	ADP
inlawrev-2355	1070	27	appeals	appeal	NOUN
inlawrev-2355	1070	28	.	.	PUNCT
inlawrev-2355	1070	29	''	''	PUNCT
inlawrev-2355	1071	1	'	'	PUNCT
inlawrev-2355	1071	2	i	i	PRON
inlawrev-2355	1071	3	d.	d.	PROPN
inlawrev-2355	1071	4	§	§	PROPN
inlawrev-2355	1071	5	6	6	NUM
inlawrev-2355	1071	6	-	-	SYM
inlawrev-2355	1071	7	1.1	1.1	NUM
inlawrev-2355	1071	8	-	-	PUNCT
inlawrev-2355	1071	9	17	17	NUM
inlawrev-2355	1071	10	-	-	SYM
inlawrev-2355	1071	11	5	5	NUM
inlawrev-2355	1071	12	(	(	PUNCT
inlawrev-2355	1071	13	1976	1976	NUM
inlawrev-2355	1071	14	)	)	PUNCT
inlawrev-2355	1071	15	.	.	PUNCT
inlawrev-2355	1071	16	''	''	PUNCT
inlawrev-2355	1072	1	'	'	PUNCT
inlawrev-2355	1072	2	i	i	PRON
inlawrev-2355	1072	3	d.	d.	PROPN
inlawrev-2355	1072	4	§	§	PROPN
inlawrev-2355	1072	5	6	6	NUM
inlawrev-2355	1072	6	-	-	SYM
inlawrev-2355	1072	7	1.1	1.1	NUM
inlawrev-2355	1072	8	-	-	PUNCT
inlawrev-2355	1072	9	2	2	NUM
inlawrev-2355	1072	10	-	-	SYM
inlawrev-2355	1072	11	3	3	NUM
inlawrev-2355	1072	12	.	.	PUNCT
inlawrev-2355	1072	13	''	''	PUNCT
inlawrev-2355	1072	14	^id	^id	PROPN
inlawrev-2355	1072	15	.	.	PUNCT
inlawrev-2355	1073	1	§	§	PROPN
inlawrev-2355	1073	2	6	6	NUM
inlawrev-2355	1073	3	-	-	SYM
inlawrev-2355	1073	4	1.1	1.1	NUM
inlawrev-2355	1073	5	-	-	PUNCT
inlawrev-2355	1073	6	1	1	NUM
inlawrev-2355	1073	7	-	-	SYM
inlawrev-2355	1073	8	3	3	NUM
inlawrev-2355	1073	9	.	.	PUNCT
inlawrev-2355	1074	1	this	this	DET
inlawrev-2355	1074	2	assessed	assess	VERB
inlawrev-2355	1074	3	value	value	NOUN
inlawrev-2355	1074	4	is	be	AUX
inlawrev-2355	1074	5	determined	determine	VERB
inlawrev-2355	1074	6	by	by	ADP
inlawrev-2355	1074	7	township	township	NOUN
inlawrev-2355	1074	8	and	and	CCONJ
inlawrev-2355	1074	9	county	county	NOUN
inlawrev-2355	1074	10	officials	official	NOUN
inlawrev-2355	1074	11	yearly	yearly	ADV
inlawrev-2355	1074	12	for	for	ADP
inlawrev-2355	1074	13	personal	personal	ADJ
inlawrev-2355	1074	14	property	property	NOUN
inlawrev-2355	1074	15	and	and	CCONJ
inlawrev-2355	1074	16	every	every	DET
inlawrev-2355	1074	17	six	six	NUM
inlawrev-2355	1074	18	years	year	NOUN
inlawrev-2355	1074	19	for	for	ADP
inlawrev-2355	1074	20	real	real	ADJ
inlawrev-2355	1074	21	property	property	NOUN
inlawrev-2355	1074	22	.	.	PUNCT
inlawrev-2355	1075	1	i	i	PRON
inlawrev-2355	1075	2	d.	d.	PROPN
inlawrev-2355	1075	3	§	§	PROPN
inlawrev-2355	1075	4	§	§	PROPN
inlawrev-2355	1075	5	6	6	NUM
inlawrev-2355	1075	6	-	-	SYM
inlawrev-2355	1075	7	1.1	1.1	NUM
inlawrev-2355	1075	8	-	-	PUNCT
inlawrev-2355	1075	9	2	2	NUM
inlawrev-2355	1075	10	-	-	SYM
inlawrev-2355	1075	11	2	2	NUM
inlawrev-2355	1075	12	,	,	PUNCT
inlawrev-2355	1075	13	-4	-4	INTJ
inlawrev-2355	1075	14	-	-	SYM
inlawrev-2355	1075	15	4	4	NUM
inlawrev-2355	1075	16	(	(	PUNCT
inlawrev-2355	1075	17	1976	1976	NUM
inlawrev-2355	1075	18	&	&	CCONJ
inlawrev-2355	1075	19	supp	supp	PROPN
inlawrev-2355	1075	20	.	.	PUNCT
inlawrev-2355	1075	21	1979	1979	NUM
inlawrev-2355	1075	22	)	)	PUNCT
inlawrev-2355	1075	23	.	.	PUNCT
inlawrev-2355	1075	24	''	''	PUNCT
inlawrev-2355	1076	1	'	'	PUNCT
inlawrev-2355	1076	2	i	i	PRON
inlawrev-2355	1076	3	d.	d.	PROPN
inlawrev-2355	1076	4	§	§	PROPN
inlawrev-2355	1076	5	§	§	PROPN
inlawrev-2355	1076	6	6	6	NUM
inlawrev-2355	1076	7	-	-	SYM
inlawrev-2355	1076	8	1.1	1.1	NUM
inlawrev-2355	1076	9	-	-	PUNCT
inlawrev-2355	1076	10	6.5	6.5	NUM
inlawrev-2355	1076	11	-	-	SYM
inlawrev-2355	1076	12	1	1	NUM
inlawrev-2355	1076	13	to	to	ADP
inlawrev-2355	1076	14	-25	-25	PROPN
inlawrev-2355	1076	15	(	(	PUNCT
inlawrev-2355	1076	16	supp	supp	PROPN
inlawrev-2355	1076	17	.	.	PUNCT
inlawrev-2355	1076	18	1979	1979	NUM
inlawrev-2355	1076	19	)	)	PUNCT
inlawrev-2355	1076	20	.	.	PUNCT
inlawrev-2355	1076	21	^'^assessments	^'^assessments	PUNCT
inlawrev-2355	1076	22	of	of	ADP
inlawrev-2355	1076	23	real	real	ADJ
inlawrev-2355	1076	24	property	property	NOUN
inlawrev-2355	1076	25	are	be	AUX
inlawrev-2355	1076	26	made	make	VERB
inlawrev-2355	1076	27	under	under	ADP
inlawrev-2355	1076	28	i	i	PROPN
inlawrev-2355	1076	29	d.	d.	PROPN
inlawrev-2355	1076	30	§	§	PROPN
inlawrev-2355	1076	31	§	§	PROPN
inlawrev-2355	1076	32	6	6	NUM
inlawrev-2355	1076	33	-	-	SYM
inlawrev-2355	1076	34	1.1	1.1	NUM
inlawrev-2355	1076	35	-	-	PUNCT
inlawrev-2355	1076	36	4	4	NUM
inlawrev-2355	1076	37	-	-	SYM
inlawrev-2355	1076	38	1	1	NUM
inlawrev-2355	1076	39	to	to	ADP
inlawrev-2355	1076	40	-30	-30	NUM
inlawrev-2355	1076	41	(	(	PUNCT
inlawrev-2355	1076	42	1976	1976	NUM
inlawrev-2355	1076	43	&	&	CCONJ
inlawrev-2355	1076	44	supp	supp	PROPN
inlawrev-2355	1076	45	.	.	PUNCT
inlawrev-2355	1077	1	1979	1979	NUM
inlawrev-2355	1077	2	)	)	PUNCT
inlawrev-2355	1077	3	.	.	PUNCT
inlawrev-2355	1078	1	"	"	PUNCT
inlawrev-2355	1078	2	'	'	PUNCT
inlawrev-2355	1078	3	i	i	PRON
inlawrev-2355	1078	4	d.	d.	PROPN
inlawrev-2355	1078	5	§	§	PROPN
inlawrev-2355	1078	6	§	§	PROPN
inlawrev-2355	1078	7	6	6	NUM
inlawrev-2355	1078	8	-	-	SYM
inlawrev-2355	1078	9	1.1	1.1	NUM
inlawrev-2355	1078	10	-	-	PUNCT
inlawrev-2355	1078	11	13	13	NUM
inlawrev-2355	1078	12	-	-	SYM
inlawrev-2355	1078	13	1	1	NUM
inlawrev-2355	1078	14	to	to	ADP
inlawrev-2355	1078	15	-12	-12	NOUN
inlawrev-2355	1078	16	(	(	PUNCT
inlawrev-2355	1078	17	1976	1976	NUM
inlawrev-2355	1078	18	)	)	PUNCT
inlawrev-2355	1078	19	.	.	PUNCT
inlawrev-2355	1078	20	'	'	PUNCT
inlawrev-2355	1079	1	"	"	PUNCT
inlawrev-2355	1079	2	i	i	PRON
inlawrev-2355	1079	3	d.	d.	PROPN
inlawrev-2355	1079	4	§	§	PROPN
inlawrev-2355	1079	5	6	6	NUM
inlawrev-2355	1079	6	-	-	SYM
inlawrev-2355	1079	7	1.1	1.1	NUM
inlawrev-2355	1079	8	-	-	PUNCT
inlawrev-2355	1079	9	15	15	NUM
inlawrev-2355	1079	10	-	-	SYM
inlawrev-2355	1079	11	3	3	NUM
inlawrev-2355	1079	12	(	(	PUNCT
inlawrev-2355	1079	13	supp	supp	NOUN
inlawrev-2355	1079	14	.	.	PUNCT
inlawrev-2355	1079	15	1979	1979	NUM
inlawrev-2355	1079	16	)	)	PUNCT
inlawrev-2355	1079	17	.	.	PUNCT
inlawrev-2355	1079	18	^'^assessments	^'^assessments	PUNCT
inlawrev-2355	1079	19	of	of	ADP
inlawrev-2355	1079	20	personal	personal	ADJ
inlawrev-2355	1079	21	property	property	NOUN
inlawrev-2355	1079	22	are	be	AUX
inlawrev-2355	1079	23	made	make	VERB
inlawrev-2355	1079	24	under	under	ADP
inlawrev-2355	1079	25	i	i	PROPN
inlawrev-2355	1079	26	d.	d.	PROPN
inlawrev-2355	1079	27	§	§	PROPN
inlawrev-2355	1079	28	§	§	PROPN
inlawrev-2355	1079	29	6	6	NUM
inlawrev-2355	1079	30	-	-	SYM
inlawrev-2355	1079	31	1.1	1.1	NUM
inlawrev-2355	1079	32	-	-	PUNCT
inlawrev-2355	1079	33	3	3	NUM
inlawrev-2355	1079	34	-	-	SYM
inlawrev-2355	1079	35	1	1	NUM
inlawrev-2355	1079	36	to	to	ADP
inlawrev-2355	1079	37	-21	-21	NUM
inlawrev-2355	1079	38	(	(	PUNCT
inlawrev-2355	1079	39	1976	1976	NUM
inlawrev-2355	1079	40	&	&	CCONJ
inlawrev-2355	1079	41	supp	supp	PROPN
inlawrev-2355	1079	42	.	.	PUNCT
inlawrev-2355	1080	1	1979	1979	NUM
inlawrev-2355	1080	2	)	)	PUNCT
inlawrev-2355	1080	3	.	.	PUNCT
inlawrev-2355	1081	1	36	36	NUM
inlawrev-2355	1081	2	indiana	indiana	PROPN
inlawrev-2355	1081	3	la	la	PROPN
inlawrev-2355	1081	4	wreview	wreview	PROPN
inlawrev-2355	1082	1	[	[	X
inlawrev-2355	1082	2	vol	vol	NOUN
inlawrev-2355	1082	3	.	.	PUNCT
inlawrev-2355	1083	1	13:1	13:1	NUM
inlawrev-2355	1083	2	cials	cial	NOUN
inlawrev-2355	1083	3	may	may	AUX
inlawrev-2355	1083	4	be	be	AUX
inlawrev-2355	1083	5	appealed	appeal	VERB
inlawrev-2355	1083	6	in	in	ADP
inlawrev-2355	1083	7	the	the	DET
inlawrev-2355	1083	8	same	same	ADJ
inlawrev-2355	1083	9	manner	manner	NOUN
inlawrev-2355	1083	10	as	as	ADP
inlawrev-2355	1083	11	for	for	ADP
inlawrev-2355	1083	12	real	real	ADJ
inlawrev-2355	1083	13	property	property	NOUN
inlawrev-2355	1083	14	adjustments	adjustment	NOUN
inlawrev-2355	1083	15	.	.	PUNCT
inlawrev-2355	1084	1	property	property	NOUN
inlawrev-2355	1084	2	owned	own	VERB
inlawrev-2355	1084	3	by	by	ADP
inlawrev-2355	1084	4	public	public	ADJ
inlawrev-2355	1084	5	utilities	utility	NOUN
inlawrev-2355	1084	6	is	be	AUX
inlawrev-2355	1084	7	assessed	assess	VERB
inlawrev-2355	1084	8	by	by	ADP
inlawrev-2355	1084	9	the	the	DET
inlawrev-2355	1084	10	board	board	NOUN
inlawrev-2355	1084	11	itself.^^^	itself.^^^	PROPN
inlawrev-2355	1084	12	disputes	dispute	NOUN
inlawrev-2355	1084	13	with	with	ADP
inlawrev-2355	1084	14	the	the	DET
inlawrev-2355	1084	15	assessments	assessment	NOUN
inlawrev-2355	1084	16	are	be	AUX
inlawrev-2355	1084	17	handled	handle	VERB
inlawrev-2355	1084	18	by	by	ADP
inlawrev-2355	1084	19	the	the	DET
inlawrev-2355	1084	20	board	board	NOUN
inlawrev-2355	1084	21	's	's	PART
inlawrev-2355	1084	22	division	division	NOUN
inlawrev-2355	1084	23	of	of	ADP
inlawrev-2355	1084	24	public	public	ADJ
inlawrev-2355	1084	25	utilities	utility	NOUN
inlawrev-2355	1084	26	and	and	CCONJ
inlawrev-2355	1084	27	railroads	railroad	NOUN
inlawrev-2355	1084	28	.	.	PUNCT
inlawrev-2355	1085	1	all	all	DET
inlawrev-2355	1085	2	administrative	administrative	ADJ
inlawrev-2355	1085	3	actions	action	NOUN
inlawrev-2355	1085	4	of	of	ADP
inlawrev-2355	1085	5	the	the	DET
inlawrev-2355	1085	6	state	state	NOUN
inlawrev-2355	1085	7	board	board	PROPN
inlawrev-2355	1085	8	of	of	ADP
inlawrev-2355	1085	9	tax	tax	NOUN
inlawrev-2355	1085	10	commissioners	commissioner	NOUN
inlawrev-2355	1085	11	are	be	AUX
inlawrev-2355	1085	12	final	final	ADJ
inlawrev-2355	1085	13	.	.	PUNCT
inlawrev-2355	1086	1	the	the	DET
inlawrev-2355	1086	2	board	board	NOUN
inlawrev-2355	1086	3	's	's	PART
inlawrev-2355	1086	4	action	action	NOUN
inlawrev-2355	1086	5	,	,	PUNCT
inlawrev-2355	1086	6	however	however	ADV
inlawrev-2355	1086	7	,	,	PUNCT
inlawrev-2355	1086	8	can	can	AUX
inlawrev-2355	1086	9	be	be	AUX
inlawrev-2355	1086	10	set	set	VERB
inlawrev-2355	1086	11	aside	aside	ADV
inlawrev-2355	1086	12	or	or	CCONJ
inlawrev-2355	1086	13	subject	subject	ADJ
inlawrev-2355	1086	14	to	to	ADP
inlawrev-2355	1086	15	redetermination	redetermination	NOUN
inlawrev-2355	1086	16	if	if	SCONJ
inlawrev-2355	1086	17	suit	suit	NOUN
inlawrev-2355	1086	18	is	be	AUX
inlawrev-2355	1086	19	instituted	institute	VERB
inlawrev-2355	1086	20	and	and	CCONJ
inlawrev-2355	1086	21	a	a	DET
inlawrev-2355	1086	22	court	court	NOUN
inlawrev-2355	1086	23	so	so	ADV
inlawrev-2355	1086	24	orders.^^^	orders.^^^	PROPN
inlawrev-2355	1086	25	new	new	ADJ
inlawrev-2355	1086	26	legislation	legislation	NOUN
inlawrev-2355	1086	27	requires	require	VERB
inlawrev-2355	1086	28	persons	person	NOUN
inlawrev-2355	1086	29	who	who	PRON
inlawrev-2355	1086	30	reside	reside	VERB
inlawrev-2355	1086	31	in	in	ADP
inlawrev-2355	1086	32	one	one	NUM
inlawrev-2355	1086	33	township	township	NOUN
inlawrev-2355	1086	34	and	and	CCONJ
inlawrev-2355	1086	35	have	have	VERB
inlawrev-2355	1086	36	assessable	assessable	ADJ
inlawrev-2355	1086	37	personal	personal	ADJ
inlawrev-2355	1086	38	property	property	NOUN
inlawrev-2355	1086	39	in	in	ADP
inlawrev-2355	1086	40	another	another	PRON
inlawrev-2355	1086	41	to	to	PART
inlawrev-2355	1086	42	submit	submit	VERB
inlawrev-2355	1086	43	evidence	evidence	NOUN
inlawrev-2355	1086	44	to	to	ADP
inlawrev-2355	1086	45	their	their	PRON
inlawrev-2355	1086	46	township	township	NOUN
inlawrev-2355	1086	47	of	of	ADP
inlawrev-2355	1086	48	residence	residence	NOUN
inlawrev-2355	1086	49	that	that	SCONJ
inlawrev-2355	1086	50	a	a	DET
inlawrev-2355	1086	51	personal	personal	ADJ
inlawrev-2355	1086	52	property	property	NOUN
inlawrev-2355	1086	53	tax	tax	NOUN
inlawrev-2355	1086	54	has	have	AUX
inlawrev-2355	1086	55	been	be	AUX
inlawrev-2355	1086	56	filed	file	VERB
inlawrev-2355	1086	57	in	in	ADP
inlawrev-2355	1086	58	the	the	DET
inlawrev-2355	1086	59	township	township	NOUN
inlawrev-2355	1086	60	where	where	SCONJ
inlawrev-2355	1086	61	the	the	DET
inlawrev-2355	1086	62	property	property	NOUN
inlawrev-2355	1086	63	is	be	AUX
inlawrev-2355	1086	64	located.^^^	located.^^^	PROPN
inlawrev-2355	1086	65	if	if	SCONJ
inlawrev-2355	1086	66	the	the	DET
inlawrev-2355	1086	67	evidence	evidence	NOUN
inlawrev-2355	1086	68	is	be	AUX
inlawrev-2355	1086	69	not	not	PART
inlawrev-2355	1086	70	filed	file	VERB
inlawrev-2355	1086	71	within	within	ADP
inlawrev-2355	1086	72	forty	forty	NUM
inlawrev-2355	1086	73	-	-	PUNCT
inlawrev-2355	1086	74	five	five	NUM
inlawrev-2355	1086	75	days	day	NOUN
inlawrev-2355	1086	76	,	,	PUNCT
inlawrev-2355	1086	77	a	a	DET
inlawrev-2355	1086	78	penalty	penalty	NOUN
inlawrev-2355	1086	79	of	of	ADP
inlawrev-2355	1086	80	ten	ten	NUM
inlawrev-2355	1086	81	percent	percent	NOUN
inlawrev-2355	1086	82	of	of	ADP
inlawrev-2355	1086	83	the	the	DET
inlawrev-2355	1086	84	tax	tax	NOUN
inlawrev-2355	1086	85	liability	liability	NOUN
inlawrev-2355	1086	86	is	be	AUX
inlawrev-2355	1086	87	imposed.^	imposed.^	NOUN
inlawrev-2355	1086	88	"	"	PUNCT
inlawrev-2355	1086	89	"	"	PUNCT
inlawrev-2355	1086	90	another	another	DET
inlawrev-2355	1086	91	provision	provision	NOUN
inlawrev-2355	1086	92	of	of	ADP
inlawrev-2355	1086	93	the	the	DET
inlawrev-2355	1086	94	bill	bill	NOUN
inlawrev-2355	1086	95	requires	require	VERB
inlawrev-2355	1086	96	township	township	NOUN
inlawrev-2355	1086	97	assessors	assessor	NOUN
inlawrev-2355	1086	98	of	of	ADP
inlawrev-2355	1086	99	marion	marion	PROPN
inlawrev-2355	1086	100	county	county	PROPN
inlawrev-2355	1086	101	to	to	PART
inlawrev-2355	1086	102	keep	keep	VERB
inlawrev-2355	1086	103	all	all	DET
inlawrev-2355	1086	104	property	property	NOUN
inlawrev-2355	1086	105	transfer	transfer	NOUN
inlawrev-2355	1086	106	books	book	NOUN
inlawrev-2355	1086	107	and	and	CCONJ
inlawrev-2355	1086	108	to	to	PART
inlawrev-2355	1086	109	effect	effect	VERB
inlawrev-2355	1086	110	the	the	DET
inlawrev-2355	1086	111	transfer	transfer	NOUN
inlawrev-2355	1086	112	of	of	ADP
inlawrev-2355	1086	113	title	title	NOUN
inlawrev-2355	1086	114	to	to	ADP
inlawrev-2355	1086	115	real	real	ADJ
inlawrev-2355	1086	116	property	property	NOUN
inlawrev-2355	1086	117	.^	.^	PROPN
inlawrev-2355	1086	118	°	°	PROPN
inlawrev-2355	1086	119	^	^	PUNCT
inlawrev-2355	1086	120	c.	c.	NOUN
inlawrev-2355	1086	121	property	property	NOUN
inlawrev-2355	1086	122	tax	tax	NOUN
inlawrev-2355	1086	123	exemptions	exemption	NOUN
inlawrev-2355	1086	124	.	.	PUNCT
inlawrev-2355	1087	1	—	—	PUNCT
inlawrev-2355	1087	2	certa.in	certa.in	X
inlawrev-2355	1087	3	types	type	NOUN
inlawrev-2355	1087	4	of	of	ADP
inlawrev-2355	1087	5	property	property	NOUN
inlawrev-2355	1087	6	are	be	AUX
inlawrev-2355	1087	7	exempt	exempt	ADJ
inlawrev-2355	1087	8	from	from	ADP
inlawrev-2355	1087	9	tax.^	tax.^	NOUN
inlawrev-2355	1087	10	°	°	NOUN
inlawrev-2355	1087	11	^	^	PUNCT
inlawrev-2355	1087	12	the	the	DET
inlawrev-2355	1087	13	legislature	legislature	NOUN
inlawrev-2355	1087	14	last	last	ADJ
inlawrev-2355	1087	15	term	term	NOUN
inlawrev-2355	1087	16	created	create	VERB
inlawrev-2355	1087	17	a	a	DET
inlawrev-2355	1087	18	new	new	ADJ
inlawrev-2355	1087	19	exemption	exemption	NOUN
inlawrev-2355	1087	20	.	.	PUNCT
inlawrev-2355	1088	1	property	property	NOUN
inlawrev-2355	1088	2	shared	share	VERB
inlawrev-2355	1088	3	by	by	ADP
inlawrev-2355	1088	4	hospitals	hospital	NOUN
inlawrev-2355	1088	5	which	which	PRON
inlawrev-2355	1088	6	would	would	AUX
inlawrev-2355	1088	7	be	be	AUX
inlawrev-2355	1088	8	exempt	exempt	ADJ
inlawrev-2355	1088	9	from	from	ADP
inlawrev-2355	1088	10	property	property	NOUN
inlawrev-2355	1088	11	taxation	taxation	NOUN
inlawrev-2355	1088	12	if	if	SCONJ
inlawrev-2355	1088	13	it	it	PRON
inlawrev-2355	1088	14	were	be	AUX
inlawrev-2355	1088	15	not	not	PART
inlawrev-2355	1088	16	shared	share	VERB
inlawrev-2355	1088	17	and	and	CCONJ
inlawrev-2355	1088	18	property	property	NOUN
inlawrev-2355	1088	19	owned	own	VERB
inlawrev-2355	1088	20	by	by	ADP
inlawrev-2355	1088	21	a	a	DET
inlawrev-2355	1088	22	shared	share	VERB
inlawrev-2355	1088	23	hospital	hospital	NOUN
inlawrev-2355	1088	24	services	service	NOUN
inlawrev-2355	1088	25	organization	organization	NOUN
inlawrev-2355	1088	26	which	which	PRON
inlawrev-2355	1088	27	is	be	AUX
inlawrev-2355	1088	28	used	use	VERB
inlawrev-2355	1088	29	by	by	ADP
inlawrev-2355	1088	30	a	a	DET
inlawrev-2355	1088	31	tax	tax	NOUN
inlawrev-2355	1088	32	-	-	PUNCT
inlawrev-2355	1088	33	exempt	exempt	ADJ
inlawrev-2355	1088	34	hospital	hospital	NOUN
inlawrev-2355	1088	35	are	be	AUX
inlawrev-2355	1088	36	exempt	exempt	ADJ
inlawrev-2355	1088	37	from	from	ADP
inlawrev-2355	1088	38	property	property	NOUN
inlawrev-2355	1088	39	taxation.^"'^	taxation.^"'^	NOUN
inlawrev-2355	1088	40	the	the	DET
inlawrev-2355	1088	41	only	only	ADJ
inlawrev-2355	1088	42	noteworthy	noteworthy	ADJ
inlawrev-2355	1088	43	case	case	NOUN
inlawrev-2355	1088	44	during	during	ADP
inlawrev-2355	1088	45	the	the	DET
inlawrev-2355	1088	46	survey	survey	NOUN
inlawrev-2355	1088	47	period	period	NOUN
inlawrev-2355	1088	48	involving	involve	VERB
inlawrev-2355	1088	49	property	property	NOUN
inlawrev-2355	1088	50	tax	tax	NOUN
inlawrev-2355	1088	51	was	be	AUX
inlawrev-2355	1088	52	indiana	indiana	PROPN
inlawrev-2355	1088	53	state	state	PROPN
inlawrev-2355	1088	54	board	board	PROPN
inlawrev-2355	1088	55	of	of	ADP
inlawrev-2355	1088	56	tax	tax	NOUN
inlawrev-2355	1088	57	commissioners	commissioner	NOUN
inlawrev-2355	1088	58	v.	v.	ADP
inlawrev-2355	1088	59	news	news	PROPN
inlawrev-2355	1088	60	publishing	publishing	PROPN
inlawrev-2355	1088	61	co.	co.	PROPN
inlawrev-2355	1088	62	,^^^	,^^^	PUNCT
inlawrev-2355	1088	63	which	which	PRON
inlawrev-2355	1088	64	concerned	concern	VERB
inlawrev-2355	1088	65	the	the	DET
inlawrev-2355	1088	66	application	application	NOUN
inlawrev-2355	1088	67	of	of	ADP
inlawrev-2355	1088	68	the	the	DET
inlawrev-2355	1088	69	personal	personal	ADJ
inlawrev-2355	1088	70	property	property	NOUN
inlawrev-2355	1088	71	tax	tax	NOUN
inlawrev-2355	1088	72	to	to	ADP
inlawrev-2355	1088	73	newsprint	newsprint	NOUN
inlawrev-2355	1088	74	imported	import	VERB
inlawrev-2355	1088	75	from	from	ADP
inlawrev-2355	1088	76	canada	canada	PROPN
inlawrev-2355	1088	77	but	but	CCONJ
inlawrev-2355	1088	78	not	not	PART
inlawrev-2355	1088	79	required	require	VERB
inlawrev-2355	1088	80	for	for	ADP
inlawrev-2355	1088	81	the	the	DET
inlawrev-2355	1088	82	current	current	ADJ
inlawrev-2355	1088	83	needs	need	NOUN
inlawrev-2355	1088	84	of	of	ADP
inlawrev-2355	1088	85	the	the	DET
inlawrev-2355	1088	86	taxpayer	taxpayer	NOUN
inlawrev-2355	1088	87	.	.	PUNCT
inlawrev-2355	1089	1	the	the	DET
inlawrev-2355	1089	2	board	board	NOUN
inlawrev-2355	1089	3	appealed	appeal	VERB
inlawrev-2355	1089	4	from	from	ADP
inlawrev-2355	1089	5	a	a	DET
inlawrev-2355	1089	6	judgment	judgment	NOUN
inlawrev-2355	1089	7	which	which	PRON
inlawrev-2355	1089	8	had	have	AUX
inlawrev-2355	1089	9	allowed	allow	VERB
inlawrev-2355	1089	10	the	the	DET
inlawrev-2355	1089	11	taxpayer	taxpayer	NOUN
inlawrev-2355	1089	12	an	an	DET
inlawrev-2355	1089	13	exemption	exemption	NOUN
inlawrev-2355	1089	14	from	from	ADP
inlawrev-2355	1089	15	tax	tax	NOUN
inlawrev-2355	1089	16	on	on	ADP
inlawrev-2355	1089	17	this	this	DET
inlawrev-2355	1089	18	property	property	NOUN
inlawrev-2355	1089	19	.	.	PUNCT
inlawrev-2355	1090	1	in	in	ADP
inlawrev-2355	1090	2	reversing	reverse	VERB
inlawrev-2355	1090	3	the	the	DET
inlawrev-2355	1090	4	decision	decision	NOUN
inlawrev-2355	1090	5	of	of	ADP
inlawrev-2355	1090	6	the	the	DET
inlawrev-2355	1090	7	trial	trial	NOUN
inlawrev-2355	1090	8	court	court	NOUN
inlawrev-2355	1090	9	,	,	PUNCT
inlawrev-2355	1090	10	the	the	DET
inlawrev-2355	1090	11	appellate	appellate	ADJ
inlawrev-2355	1090	12	court	court	NOUN
inlawrev-2355	1090	13	noted	note	VERB
inlawrev-2355	1090	14	that	that	SCONJ
inlawrev-2355	1090	15	both	both	DET
inlawrev-2355	1090	16	article	article	NOUN
inlawrev-2355	1090	17	10	10	NUM
inlawrev-2355	1090	18	,	,	PUNCT
inlawrev-2355	1090	19	section	section	NOUN
inlawrev-2355	1090	20	1(a)(2	1(a)(2	NUM
inlawrev-2355	1090	21	)	)	PUNCT
inlawrev-2355	1090	22	of	of	ADP
inlawrev-2355	1090	23	the	the	DET
inlawrev-2355	1090	24	indiana	indiana	PROPN
inlawrev-2355	1090	25	constitution	constitution	PROPN
inlawrev-2355	1090	26	and	and	CCONJ
inlawrev-2355	1090	27	the	the	DET
inlawrev-2355	1090	28	united	united	PROPN
inlawrev-2355	1090	29	states	states	PROPN
inlawrev-2355	1090	30	supreme	supreme	PROPN
inlawrev-2355	1090	31	court	court	PROPN
inlawrev-2355	1090	32	decision	decision	NOUN
inlawrev-2355	1090	33	in	in	ADP
inlawrev-2355	1090	34	michelin	michelin	PROPN
inlawrev-2355	1090	35	tire	tire	PROPN
inlawrev-2355	1090	36	corp	corp	PROPN
inlawrev-2355	1090	37	.	.	PROPN
inlawrev-2355	1091	1	v.	v.	ADP
inlawrev-2355	1091	2	wages^^^	wages^^^	PROPN
inlawrev-2355	1091	3	warranted	warrant	VERB
inlawrev-2355	1091	4	a	a	DET
inlawrev-2355	1091	5	contrary	contrary	PROPN
inlawrev-2355	1091	6	result.^'^^	result.^'^^	PROPN
inlawrev-2355	1091	7	indiana	indiana	PROPN
inlawrev-2355	1091	8	's	's	PART
inlawrev-2355	1091	9	constitution	constitution	NOUN
inlawrev-2355	1091	10	requires	require	VERB
inlawrev-2355	1091	11	uniformity	uniformity	NOUN
inlawrev-2355	1091	12	in	in	ADP
inlawrev-2355	1091	13	property	property	NOUN
inlawrev-2355	1091	14	taxation	taxation	NOUN
inlawrev-2355	1091	15	and	and	CCONJ
inlawrev-2355	1091	16	prohibits	prohibit	VERB
inlawrev-2355	1091	17	tax	tax	NOUN
inlawrev-2355	1091	18	exemptions	exemption	NOUN
inlawrev-2355	1091	19	for	for	ADP
inlawrev-2355	1091	20	personal	personal	ADJ
inlawrev-2355	1091	21	property	property	NOUN
inlawrev-2355	1091	22	which	which	PRON
inlawrev-2355	1091	23	is	be	AUX
inlawrev-2355	1091	24	either	either	CCONJ
inlawrev-2355	1091	25	held	hold	VERB
inlawrev-2355	1091	26	,	,	PUNCT
inlawrev-2355	1091	27	^'ud	^'ud	NUM
inlawrev-2355	1091	28	.	.	PUNCT
inlawrev-2355	1092	1	§	§	PROPN
inlawrev-2355	1092	2	6	6	NUM
inlawrev-2355	1092	3	-	-	SYM
inlawrev-2355	1092	4	1.1	1.1	NUM
inlawrev-2355	1092	5	-	-	PUNCT
inlawrev-2355	1092	6	8	8	NUM
inlawrev-2355	1092	7	-	-	SYM
inlawrev-2355	1092	8	22	22	NUM
inlawrev-2355	1092	9	(	(	PUNCT
inlawrev-2355	1092	10	1976	1976	NUM
inlawrev-2355	1092	11	)	)	PUNCT
inlawrev-2355	1092	12	.	.	PUNCT
inlawrev-2355	1092	13	''	''	PUNCT
inlawrev-2355	1093	1	'	'	PUNCT
inlawrev-2355	1093	2	i	i	PRON
inlawrev-2355	1093	3	d.	d.	PROPN
inlawrev-2355	1093	4	§	§	PROPN
inlawrev-2355	1093	5	6	6	NUM
inlawrev-2355	1093	6	-	-	SYM
inlawrev-2355	1093	7	1.1	1.1	NUM
inlawrev-2355	1093	8	-	-	PUNCT
inlawrev-2355	1093	9	15	15	NUM
inlawrev-2355	1093	10	-	-	SYM
inlawrev-2355	1093	11	5	5	NUM
inlawrev-2355	1093	12	.	.	PUNCT
inlawrev-2355	1093	13	''	''	PUNCT
inlawrev-2355	1094	1	'	'	PUNCT
inlawrev-2355	1094	2	i	i	PRON
inlawrev-2355	1094	3	d.	d.	PROPN
inlawrev-2355	1094	4	§	§	PROPN
inlawrev-2355	1094	5	6	6	NUM
inlawrev-2355	1094	6	-	-	PUNCT
inlawrev-2355	1094	7	l.l-3	l.l-3	NOUN
inlawrev-2355	1094	8	-	-	PUNCT
inlawrev-2355	1094	9	l(d	l(d	ADJ
inlawrev-2355	1094	10	)	)	PUNCT
inlawrev-2355	1094	11	(	(	PUNCT
inlawrev-2355	1094	12	supp	supp	NOUN
inlawrev-2355	1094	13	.	.	PUNCT
inlawrev-2355	1094	14	1979	1979	NUM
inlawrev-2355	1094	15	)	)	PUNCT
inlawrev-2355	1094	16	.	.	PUNCT
inlawrev-2355	1094	17	''	''	PUNCT
inlawrev-2355	1095	1	'	'	PUNCT
inlawrev-2355	1095	2	i	i	PRON
inlawrev-2355	1095	3	d.	d.	PROPN
inlawrev-2355	1095	4	§	§	PROPN
inlawrev-2355	1095	5	6	6	NUM
inlawrev-2355	1095	6	-	-	SYM
inlawrev-2355	1095	7	1.1	1.1	NUM
inlawrev-2355	1095	8	-	-	PUNCT
inlawrev-2355	1095	9	37	37	NUM
inlawrev-2355	1095	10	-	-	SYM
inlawrev-2355	1095	11	7.5	7.5	NUM
inlawrev-2355	1095	12	.	.	PUNCT
inlawrev-2355	1095	13	''	''	PUNCT
inlawrev-2355	1096	1	'	'	PUNCT
inlawrev-2355	1096	2	i	i	PRON
inlawrev-2355	1096	3	d.	d.	PROPN
inlawrev-2355	1096	4	§	§	PROPN
inlawrev-2355	1096	5	6	6	NUM
inlawrev-2355	1096	6	-	-	SYM
inlawrev-2355	1096	7	1.1	1.1	NUM
inlawrev-2355	1096	8	-	-	PUNCT
inlawrev-2355	1096	9	5	5	NUM
inlawrev-2355	1096	10	-	-	SYM
inlawrev-2355	1096	11	9	9	NUM
inlawrev-2355	1096	12	.	.	PUNCT
inlawrev-2355	1096	13	''	''	PUNCT
inlawrev-2355	1097	1	'	'	PUNCT
inlawrev-2355	1097	2	i	i	PRON
inlawrev-2355	1097	3	d.	d.	PROPN
inlawrev-2355	1097	4	§	§	PROPN
inlawrev-2355	1097	5	§	§	PROPN
inlawrev-2355	1097	6	6	6	NUM
inlawrev-2355	1097	7	-	-	SYM
inlawrev-2355	1097	8	1.1	1.1	NUM
inlawrev-2355	1097	9	-	-	PUNCT
inlawrev-2355	1097	10	10	10	NUM
inlawrev-2355	1097	11	-	-	SYM
inlawrev-2355	1097	12	1	1	NUM
inlawrev-2355	1097	13	to	to	ADP
inlawrev-2355	1097	14	-38	-38	PROPN
inlawrev-2355	1097	15	(	(	PUNCT
inlawrev-2355	1097	16	1976	1976	NUM
inlawrev-2355	1097	17	&	&	CCONJ
inlawrev-2355	1097	18	supp	supp	PROPN
inlawrev-2355	1097	19	.	.	PUNCT
inlawrev-2355	1097	20	1979	1979	NUM
inlawrev-2355	1097	21	)	)	PUNCT
inlawrev-2355	1097	22	.	.	PUNCT
inlawrev-2355	1098	1	"	"	PUNCT
inlawrev-2355	1098	2	ud	ud	INTJ
inlawrev-2355	1098	3	.	.	PUNCT
inlawrev-2355	1098	4	§	§	PROPN
inlawrev-2355	1098	5	6	6	NUM
inlawrev-2355	1098	6	-	-	SYM
inlawrev-2355	1098	7	1.1	1.1	NUM
inlawrev-2355	1098	8	-	-	PUNCT
inlawrev-2355	1098	9	10	10	NUM
inlawrev-2355	1098	10	-	-	SYM
inlawrev-2355	1098	11	16	16	NUM
inlawrev-2355	1098	12	(	(	PUNCT
inlawrev-2355	1098	13	supp	supp	PROPN
inlawrev-2355	1098	14	.	.	PUNCT
inlawrev-2355	1098	15	1979	1979	NUM
inlawrev-2355	1098	16	)	)	PUNCT
inlawrev-2355	1098	17	.	.	PUNCT
inlawrev-2355	1099	1	^	^	PUNCT
inlawrev-2355	1099	2	°	°	X
inlawrev-2355	1099	3	''387	''387	PROPN
inlawrev-2355	1099	4	n.e.2d	n.e.2d	NOUN
inlawrev-2355	1099	5	488	488	NUM
inlawrev-2355	1099	6	(	(	PUNCT
inlawrev-2355	1099	7	ind	ind	NOUN
inlawrev-2355	1099	8	.	.	PUNCT
inlawrev-2355	1100	1	ct	ct	PROPN
inlawrev-2355	1100	2	.	.	PUNCT
inlawrev-2355	1101	1	app	app	PROPN
inlawrev-2355	1101	2	.	.	PROPN
inlawrev-2355	1101	3	1979	1979	NUM
inlawrev-2355	1101	4	)	)	PUNCT
inlawrev-2355	1101	5	.	.	PUNCT
inlawrev-2355	1102	1	^	^	PUNCT
inlawrev-2355	1102	2	°	°	NUM
inlawrev-2355	1102	3	m23	m23	PROPN
inlawrev-2355	1102	4	u.s	u.s	PROPN
inlawrev-2355	1102	5	.	.	PROPN
inlawrev-2355	1102	6	276	276	NUM
inlawrev-2355	1102	7	(	(	PUNCT
inlawrev-2355	1102	8	1976	1976	NUM
inlawrev-2355	1102	9	)	)	PUNCT
inlawrev-2355	1102	10	.	.	PUNCT
inlawrev-2355	1103	1	^'^=387	^'^=387	PUNCT
inlawrev-2355	1103	2	n.e.2d	n.e.2d	NOUN
inlawrev-2355	1103	3	at	at	ADP
inlawrev-2355	1103	4	491	491	NUM
inlawrev-2355	1103	5	.	.	PUNCT
inlawrev-2355	1104	1	1980	1980	NUM
inlawrev-2355	1104	2	]	]	PUNCT
inlawrev-2355	1104	3	survey	survey	NOUN
inlawrev-2355	1104	4	-	-	PUNCT
inlawrev-2355	1104	5	foreword	foreword	NOUN
inlawrev-2355	1104	6	37	37	NUM
inlawrev-2355	1104	7	used	use	VERB
inlawrev-2355	1104	8	,	,	PUNCT
inlawrev-2355	1104	9	or	or	CCONJ
inlawrev-2355	1104	10	consumed	consume	VERB
inlawrev-2355	1104	11	in	in	ADP
inlawrev-2355	1104	12	the	the	DET
inlawrev-2355	1104	13	production	production	NOUN
inlawrev-2355	1104	14	of	of	ADP
inlawrev-2355	1104	15	income.^''^	income.^''^	PRON
inlawrev-2355	1104	16	in	in	ADP
inlawrev-2355	1104	17	michelin	michelin	PROPN
inlawrev-2355	1104	18	,	,	PUNCT
inlawrev-2355	1104	19	the	the	DET
inlawrev-2355	1104	20	supreme	supreme	PROPN
inlawrev-2355	1104	21	court	court	PROPN
inlawrev-2355	1104	22	upheld	uphold	VERB
inlawrev-2355	1104	23	the	the	DET
inlawrev-2355	1104	24	validity	validity	NOUN
inlawrev-2355	1104	25	of	of	ADP
inlawrev-2355	1104	26	an	an	DET
inlawrev-2355	1104	27	ad	ad	NOUN
inlawrev-2355	1104	28	valorem	valorem	VERB
inlawrev-2355	1104	29	tax	tax	NOUN
inlawrev-2355	1104	30	which	which	PRON
inlawrev-2355	1104	31	did	do	AUX
inlawrev-2355	1104	32	not	not	PART
inlawrev-2355	1104	33	discriminate	discriminate	VERB
inlawrev-2355	1104	34	against	against	ADP
inlawrev-2355	1104	35	imports	import	NOUN
inlawrev-2355	1104	36	as	as	ADP
inlawrev-2355	1104	37	such.^	such.^	VERB
inlawrev-2355	1104	38	°	°	PROPN
inlawrev-2355	1104	39	^	^	PUNCT
inlawrev-2355	1104	40	thus	thus	ADV
inlawrev-2355	1104	41	,	,	PUNCT
inlawrev-2355	1104	42	the	the	DET
inlawrev-2355	1104	43	regulation	regulation	NOUN
inlawrev-2355	1104	44	,	,	PUNCT
inlawrev-2355	1104	45	which	which	PRON
inlawrev-2355	1104	46	exempted	exempt	VERB
inlawrev-2355	1104	47	goods	good	NOUN
inlawrev-2355	1104	48	imported	import	VERB
inlawrev-2355	1104	49	for	for	ADP
inlawrev-2355	1104	50	the	the	DET
inlawrev-2355	1104	51	importer	importer	NOUN
inlawrev-2355	1104	52	's	's	PART
inlawrev-2355	1104	53	own	own	ADJ
inlawrev-2355	1104	54	use	use	NOUN
inlawrev-2355	1104	55	which	which	PRON
inlawrev-2355	1104	56	were	be	AUX
inlawrev-2355	1104	57	not	not	PART
inlawrev-2355	1104	58	required	require	VERB
inlawrev-2355	1104	59	for	for	ADP
inlawrev-2355	1104	60	his	his	PRON
inlawrev-2355	1104	61	current	current	ADJ
inlawrev-2355	1104	62	operations	operation	NOUN
inlawrev-2355	1104	63	,	,	PUNCT
inlawrev-2355	1104	64	was	be	AUX
inlawrev-2355	1104	65	invalid	invalid	ADJ
inlawrev-2355	1104	66	,	,	PUNCT
inlawrev-2355	1104	67	and	and	CCONJ
inlawrev-2355	1104	68	the	the	DET
inlawrev-2355	1104	69	imposition	imposition	NOUN
inlawrev-2355	1104	70	of	of	ADP
inlawrev-2355	1104	71	tax	tax	NOUN
inlawrev-2355	1104	72	on	on	ADP
inlawrev-2355	1104	73	the	the	DET
inlawrev-2355	1104	74	goods	good	NOUN
inlawrev-2355	1104	75	in	in	ADP
inlawrev-2355	1104	76	question	question	NOUN
inlawrev-2355	1104	77	was	be	AUX
inlawrev-2355	1104	78	proper.^"^	proper.^"^	PROPN
inlawrev-2355	1104	79	d.	d.	PROPN
inlawrev-2355	1104	80	property	property	NOUN
inlawrev-2355	1104	81	tax	tax	NOUN
inlawrev-2355	1104	82	deductions	deduction	NOUN
inlawrev-2355	1104	83	.	.	PUNCT
inlawrev-2355	1105	1	—	—	PUNCT
inlawrev-2355	1105	2	the	the	DET
inlawrev-2355	1105	3	indiana	indiana	PROPN
inlawrev-2355	1105	4	code	code	PROPN
inlawrev-2355	1105	5	provides	provide	VERB
inlawrev-2355	1105	6	a	a	DET
inlawrev-2355	1105	7	number	number	NOUN
inlawrev-2355	1105	8	of	of	ADP
inlawrev-2355	1105	9	deductions	deduction	NOUN
inlawrev-2355	1105	10	which	which	PRON
inlawrev-2355	1105	11	primarily	primarily	ADV
inlawrev-2355	1105	12	benefit	benefit	VERB
inlawrev-2355	1105	13	homeowners	homeowner	NOUN
inlawrev-2355	1105	14	.	.	PUNCT
inlawrev-2355	1106	1	for	for	ADP
inlawrev-2355	1106	2	example	example	NOUN
inlawrev-2355	1106	3	,	,	PUNCT
inlawrev-2355	1106	4	taxpayers	taxpayer	NOUN
inlawrev-2355	1106	5	rehabilitating	rehabilitate	VERB
inlawrev-2355	1106	6	residential	residential	ADJ
inlawrev-2355	1106	7	real	real	ADJ
inlawrev-2355	1106	8	property	property	NOUN
inlawrev-2355	1106	9	,	,	PUNCT
inlawrev-2355	1106	10	buildings	building	NOUN
inlawrev-2355	1106	11	,	,	PUNCT
inlawrev-2355	1106	12	and	and	CCONJ
inlawrev-2355	1106	13	structures	structure	VERB
inlawrev-2355	1106	14	more	more	ADJ
inlawrev-2355	1106	15	than	than	ADP
inlawrev-2355	1106	16	ten	ten	NUM
inlawrev-2355	1106	17	years	year	NOUN
inlawrev-2355	1106	18	old	old	ADJ
inlawrev-2355	1106	19	or	or	CCONJ
inlawrev-2355	1106	20	making	make	VERB
inlawrev-2355	1106	21	improvements	improvement	NOUN
inlawrev-2355	1106	22	in	in	ADP
inlawrev-2355	1106	23	designated	designate	VERB
inlawrev-2355	1106	24	urban	urban	ADJ
inlawrev-2355	1106	25	development	development	NOUN
inlawrev-2355	1106	26	areas	area	NOUN
inlawrev-2355	1106	27	receive	receive	VERB
inlawrev-2355	1106	28	various	various	ADJ
inlawrev-2355	1106	29	deductions.^^	deductions.^^	NOUN
inlawrev-2355	1106	30	°	°	PUNCT
inlawrev-2355	1107	1	the	the	DET
inlawrev-2355	1107	2	current	current	ADJ
inlawrev-2355	1107	3	energy	energy	NOUN
inlawrev-2355	1107	4	crisis	crisis	NOUN
inlawrev-2355	1107	5	paved	pave	VERB
inlawrev-2355	1107	6	the	the	DET
inlawrev-2355	1107	7	way	way	NOUN
inlawrev-2355	1107	8	for	for	ADP
inlawrev-2355	1107	9	recognition	recognition	NOUN
inlawrev-2355	1107	10	of	of	ADP
inlawrev-2355	1107	11	a	a	DET
inlawrev-2355	1107	12	solar	solar	ADJ
inlawrev-2355	1107	13	energy	energy	NOUN
inlawrev-2355	1107	14	deduction.^^^	deduction.^^^	PROPN
inlawrev-2355	1107	15	the	the	DET
inlawrev-2355	1107	16	legislature	legislature	NOUN
inlawrev-2355	1107	17	has	have	AUX
inlawrev-2355	1107	18	established	establish	VERB
inlawrev-2355	1107	19	a	a	DET
inlawrev-2355	1107	20	new	new	ADJ
inlawrev-2355	1107	21	valuation	valuation	NOUN
inlawrev-2355	1107	22	method	method	NOUN
inlawrev-2355	1107	23	for	for	ADP
inlawrev-2355	1107	24	purposes	purpose	NOUN
inlawrev-2355	1107	25	of	of	ADP
inlawrev-2355	1107	26	computing	compute	VERB
inlawrev-2355	1107	27	the	the	DET
inlawrev-2355	1107	28	solar	solar	ADJ
inlawrev-2355	1107	29	energy	energy	NOUN
inlawrev-2355	1107	30	property	property	NOUN
inlawrev-2355	1107	31	tax	tax	NOUN
inlawrev-2355	1107	32	deduction.^^^	deduction.^^^	PROPN
inlawrev-2355	1107	33	the	the	DET
inlawrev-2355	1107	34	primary	primary	ADJ
inlawrev-2355	1107	35	factor	factor	NOUN
inlawrev-2355	1107	36	is	be	AUX
inlawrev-2355	1107	37	"	"	PUNCT
inlawrev-2355	1107	38	the	the	DET
inlawrev-2355	1107	39	cost	cost	NOUN
inlawrev-2355	1107	40	of	of	ADP
inlawrev-2355	1107	41	the	the	DET
inlawrev-2355	1107	42	system	system	NOUN
inlawrev-2355	1107	43	components	component	NOUN
inlawrev-2355	1107	44	that	that	PRON
inlawrev-2355	1107	45	are	be	AUX
inlawrev-2355	1107	46	unique	unique	ADJ
inlawrev-2355	1107	47	to	to	ADP
inlawrev-2355	1107	48	the	the	DET
inlawrev-2355	1107	49	system	system	NOUN
inlawrev-2355	1107	50	and	and	CCONJ
inlawrev-2355	1107	51	that	that	PRON
inlawrev-2355	1107	52	are	be	AUX
inlawrev-2355	1107	53	needed	need	VERB
inlawrev-2355	1107	54	to	to	PART
inlawrev-2355	1107	55	collect	collect	VERB
inlawrev-2355	1107	56	,	,	PUNCT
inlawrev-2355	1107	57	store	store	NOUN
inlawrev-2355	1107	58	,	,	PUNCT
inlawrev-2355	1107	59	or	or	CCONJ
inlawrev-2355	1107	60	distribute	distribute	VERB
inlawrev-2355	1107	61	solar	solar	ADJ
inlawrev-2355	1107	62	energy	energy	NOUN
inlawrev-2355	1107	63	."^^^	."^^^	PUNCT
inlawrev-2355	1108	1	a	a	DET
inlawrev-2355	1108	2	new	new	ADJ
inlawrev-2355	1108	3	deduction	deduction	NOUN
inlawrev-2355	1108	4	will	will	AUX
inlawrev-2355	1108	5	also	also	ADV
inlawrev-2355	1108	6	be	be	AUX
inlawrev-2355	1108	7	available	available	ADJ
inlawrev-2355	1108	8	in	in	ADP
inlawrev-2355	1108	9	1980	1980	NUM
inlawrev-2355	1108	10	for	for	ADP
inlawrev-2355	1108	11	wind	wind	NOUN
inlawrev-2355	1108	12	power	power	NOUN
inlawrev-2355	1108	13	devices	device	NOUN
inlawrev-2355	1108	14	which	which	PRON
inlawrev-2355	1108	15	use	use	VERB
inlawrev-2355	1108	16	the	the	DET
inlawrev-2355	1108	17	energy	energy	NOUN
inlawrev-2355	1108	18	of	of	ADP
inlawrev-2355	1108	19	moving	move	VERB
inlawrev-2355	1108	20	air	air	NOUN
inlawrev-2355	1108	21	to	to	PART
inlawrev-2355	1108	22	create	create	VERB
inlawrev-2355	1108	23	mechanical	mechanical	ADJ
inlawrev-2355	1108	24	energy	energy	NOUN
inlawrev-2355	1108	25	or	or	CCONJ
inlawrev-2355	1108	26	produce	produce	VERB
inlawrev-2355	1108	27	electricity.^^	electricity.^^	NOUN
inlawrev-2355	1108	28	"	"	PUNCT
inlawrev-2355	1108	29	the	the	DET
inlawrev-2355	1108	30	deduction	deduction	NOUN
inlawrev-2355	1108	31	is	be	AUX
inlawrev-2355	1108	32	the	the	DET
inlawrev-2355	1108	33	difference	difference	NOUN
inlawrev-2355	1108	34	between	between	ADP
inlawrev-2355	1108	35	the	the	DET
inlawrev-2355	1108	36	assessed	assess	VERB
inlawrev-2355	1108	37	value	value	NOUN
inlawrev-2355	1108	38	of	of	ADP
inlawrev-2355	1108	39	the	the	DET
inlawrev-2355	1108	40	property	property	NOUN
inlawrev-2355	1108	41	with	with	ADP
inlawrev-2355	1108	42	the	the	DET
inlawrev-2355	1108	43	device	device	NOUN
inlawrev-2355	1108	44	and	and	CCONJ
inlawrev-2355	1108	45	without	without	ADP
inlawrev-2355	1108	46	the	the	DET
inlawrev-2355	1108	47	device.^'^	device.^'^	PROPN
inlawrev-2355	1108	48	other	other	ADJ
inlawrev-2355	1108	49	deductions	deduction	NOUN
inlawrev-2355	1108	50	relating	relate	VERB
inlawrev-2355	1108	51	to	to	ADP
inlawrev-2355	1108	52	personal	personal	ADJ
inlawrev-2355	1108	53	residences	residence	NOUN
inlawrev-2355	1108	54	are	be	AUX
inlawrev-2355	1108	55	listed	list	VERB
inlawrev-2355	1108	56	below	below	ADV
inlawrev-2355	1108	57	.	.	PUNCT
inlawrev-2355	1109	1	first	first	ADV
inlawrev-2355	1109	2	,	,	PUNCT
inlawrev-2355	1109	3	a	a	DET
inlawrev-2355	1109	4	resident	resident	ADJ
inlawrev-2355	1109	5	taxpayer	taxpayer	NOUN
inlawrev-2355	1109	6	owning	own	VERB
inlawrev-2355	1109	7	real	real	ADJ
inlawrev-2355	1109	8	estate	estate	NOUN
inlawrev-2355	1109	9	secured	secure	VERB
inlawrev-2355	1109	10	by	by	ADP
inlawrev-2355	1109	11	a	a	DET
inlawrev-2355	1109	12	mortgage	mortgage	NOUN
inlawrev-2355	1109	13	can	can	AUX
inlawrev-2355	1109	14	receive	receive	VERB
inlawrev-2355	1109	15	a	a	DET
inlawrev-2355	1109	16	yearly	yearly	ADJ
inlawrev-2355	1109	17	deduction	deduction	NOUN
inlawrev-2355	1109	18	of	of	ADP
inlawrev-2355	1109	19	up	up	ADP
inlawrev-2355	1109	20	to	to	PART
inlawrev-2355	1109	21	$	$	SYM
inlawrev-2355	1109	22	1,000.^'^	1,000.^'^	PROPN
inlawrev-2355	1109	23	second	second	ADJ
inlawrev-2355	1109	24	,	,	PUNCT
inlawrev-2355	1109	25	certain	certain	ADJ
inlawrev-2355	1109	26	persons	person	NOUN
inlawrev-2355	1109	27	age	age	NOUN
inlawrev-2355	1109	28	sixty	sixty	NUM
inlawrev-2355	1109	29	-	-	PUNCT
inlawrev-2355	1109	30	five	five	NUM
inlawrev-2355	1109	31	or	or	CCONJ
inlawrev-2355	1109	32	over	over	ADV
inlawrev-2355	1109	33	are	be	AUX
inlawrev-2355	1109	34	entitled	entitle	VERB
inlawrev-2355	1109	35	to	to	ADP
inlawrev-2355	1109	36	a	a	DET
inlawrev-2355	1109	37	$	$	SYM
inlawrev-2355	1109	38	1,000	1,000	NUM
inlawrev-2355	1109	39	deduction	deduction	NOUN
inlawrev-2355	1109	40	if	if	SCONJ
inlawrev-2355	1109	41	they	they	PRON
inlawrev-2355	1109	42	have	have	VERB
inlawrev-2355	1109	43	combined	combine	VERB
inlawrev-2355	1109	44	gross	gross	ADJ
inlawrev-2355	1109	45	income	income	NOUN
inlawrev-2355	1109	46	of	of	ADP
inlawrev-2355	1109	47	less	less	ADJ
inlawrev-2355	1109	48	than	than	ADP
inlawrev-2355	1109	49	$	$	SYM
inlawrev-2355	1109	50	10,000	10,000	NUM
inlawrev-2355	1109	51	,	,	PUNCT
inlawrev-2355	1109	52	own	own	VERB
inlawrev-2355	1109	53	the	the	DET
inlawrev-2355	1109	54	property	property	NOUN
inlawrev-2355	1109	55	for	for	ADP
inlawrev-2355	1109	56	at	at	ADV
inlawrev-2355	1109	57	least	least	ADV
inlawrev-2355	1109	58	one	one	NUM
inlawrev-2355	1109	59	year	year	NOUN
inlawrev-2355	1109	60	,	,	PUNCT
inlawrev-2355	1109	61	reside	reside	VERB
inlawrev-2355	1109	62	on	on	ADP
inlawrev-2355	1109	63	the	the	DET
inlawrev-2355	1109	64	property	property	NOUN
inlawrev-2355	1109	65	,	,	PUNCT
inlawrev-2355	1109	66	receive	receive	VERB
inlawrev-2355	1109	67	no	no	DET
inlawrev-2355	1109	68	other	other	ADJ
inlawrev-2355	1109	69	property	property	NOUN
inlawrev-2355	1109	70	tax	tax	NOUN
inlawrev-2355	1109	71	deduction	deduction	NOUN
inlawrev-2355	1109	72	,	,	PUNCT
inlawrev-2355	1109	73	and	and	CCONJ
inlawrev-2355	1109	74	the	the	DET
inlawrev-2355	1109	75	assessed	assessed	ADJ
inlawrev-2355	1109	76	value	value	NOUN
inlawrev-2355	1109	77	of	of	ADP
inlawrev-2355	1109	78	the	the	DET
inlawrev-2355	1109	79	property	property	NOUN
inlawrev-2355	1109	80	does	do	AUX
inlawrev-2355	1109	81	not	not	PART
inlawrev-2355	1109	82	exceed	exceed	VERB
inlawrev-2355	1109	83	$	$	SYM
inlawrev-2355	1109	84	9,000.^^^	9,000.^^^	NUM
inlawrev-2355	1109	85	new	new	ADJ
inlawrev-2355	1109	86	legislation	legislation	NOUN
inlawrev-2355	1109	87	also	also	ADV
inlawrev-2355	1109	88	affords	afford	VERB
inlawrev-2355	1109	89	additional	additional	ADJ
inlawrev-2355	1109	90	tax	tax	NOUN
inlawrev-2355	1109	91	benefits	benefit	NOUN
inlawrev-2355	1109	92	for	for	ADP
inlawrev-2355	1109	93	the	the	DET
inlawrev-2355	1109	94	elderly	elderly	ADJ
inlawrev-2355	1109	95	.	.	PUNCT
inlawrev-2355	1110	1	the	the	DET
inlawrev-2355	1110	2	property	property	NOUN
inlawrev-2355	1110	3	tax	tax	NOUN
inlawrev-2355	1110	4	deduction	deduction	NOUN
inlawrev-2355	1110	5	has	have	AUX
inlawrev-2355	1110	6	been	be	AUX
inlawrev-2355	1110	7	extended	extend	VERB
inlawrev-2355	1110	8	to	to	ADP
inlawrev-2355	1110	9	owners	owner	NOUN
inlawrev-2355	1110	10	of	of	ADP
inlawrev-2355	1110	11	mobile	mobile	ADJ
inlawrev-2355	1110	12	homes	home	NOUN
inlawrev-2355	1110	13	which	which	PRON
inlawrev-2355	1110	14	are	be	AUX
inlawrev-2355	1110	15	not	not	PART
inlawrev-2355	1110	16	assessed	assess	VERB
inlawrev-2355	1110	17	as	as	ADP
inlawrev-2355	1110	18	real	real	ADJ
inlawrev-2355	1110	19	property	property	NOUN
inlawrev-2355	1110	20	.^^^	.^^^	NOUN
inlawrev-2355	1111	1	in	in	ADP
inlawrev-2355	1111	2	addition	addition	NOUN
inlawrev-2355	1111	3	,	,	PUNCT
inlawrev-2355	1111	4	persons	person	NOUN
inlawrev-2355	1111	5	sixty	sixty	NUM
inlawrev-2355	1111	6	-	-	PUNCT
inlawrev-2355	1111	7	five	five	NUM
inlawrev-2355	1111	8	or	or	CCONJ
inlawrev-2355	1111	9	older	old	ADJ
inlawrev-2355	1111	10	may	may	AUX
inlawrev-2355	1111	11	claim	claim	VERB
inlawrev-2355	1111	12	both	both	CCONJ
inlawrev-2355	1111	13	the	the	DET
inlawrev-2355	1111	14	standard	standard	ADJ
inlawrev-2355	1111	15	mortgage	mortgage	NOUN
inlawrev-2355	1111	16	deduction	deduction	NOUN
inlawrev-2355	1111	17	and	and	CCONJ
inlawrev-2355	1111	18	the	the	DET
inlawrev-2355	1111	19	old	old	ADJ
inlawrev-2355	1111	20	age	age	NOUN
inlawrev-2355	1111	21	property	property	NOUN
inlawrev-2355	1111	22	tax	tax	NOUN
inlawrev-2355	1111	23	''	''	PUNCT
inlawrev-2355	1111	24	ud	ud	INTJ
inlawrev-2355	1111	25	.	.	PUNCT
inlawrev-2355	1112	1	at	at	ADP
inlawrev-2355	1112	2	490	490	NUM
inlawrev-2355	1112	3	.	.	PUNCT
inlawrev-2355	1113	1	see	see	VERB
inlawrev-2355	1113	2	ind	ind	PROPN
inlawrev-2355	1113	3	.	.	PUNCT
inlawrev-2355	1114	1	const	const	PROPN
inlawrev-2355	1114	2	,	,	PUNCT
inlawrev-2355	1114	3	art	art	NOUN
inlawrev-2355	1114	4	.	.	PUNCT
inlawrev-2355	1115	1	10	10	NUM
inlawrev-2355	1115	2	,	,	PUNCT
inlawrev-2355	1115	3	§	§	PROPN
inlawrev-2355	1115	4	1	1	NUM
inlawrev-2355	1115	5	.	.	X
inlawrev-2355	1115	6	3''«423	3''«423	NUM
inlawrev-2355	1115	7	u.s	u.s	PROPN
inlawrev-2355	1115	8	.	.	PROPN
inlawrev-2355	1115	9	at	at	ADP
inlawrev-2355	1115	10	301	301	NUM
inlawrev-2355	1115	11	.	.	PUNCT
inlawrev-2355	1115	12	3	3	NUM
inlawrev-2355	1115	13	°	°	NUM
inlawrev-2355	1115	14	«387	«387	PROPN
inlawrev-2355	1115	15	n.e.2d	n.e.2d	NOUN
inlawrev-2355	1115	16	at	at	ADP
inlawrev-2355	1115	17	491	491	NUM
inlawrev-2355	1115	18	.	.	PUNCT
inlawrev-2355	1116	1	^'"ind	^'"ind	PROPN
inlawrev-2355	1116	2	.	.	PROPN
inlawrev-2355	1116	3	code	code	PROPN
inlawrev-2355	1116	4	§	§	PROPN
inlawrev-2355	1116	5	§	§	PROPN
inlawrev-2355	1116	6	6	6	NUM
inlawrev-2355	1116	7	-	-	SYM
inlawrev-2355	1116	8	1.1	1.1	NUM
inlawrev-2355	1116	9	-	-	PUNCT
inlawrev-2355	1116	10	12	12	NUM
inlawrev-2355	1116	11	-	-	SYM
inlawrev-2355	1116	12	18	18	NUM
inlawrev-2355	1116	13	to	to	ADP
inlawrev-2355	1116	14	-25	-25	PROPN
inlawrev-2355	1116	15	(	(	PUNCT
inlawrev-2355	1116	16	1976	1976	NUM
inlawrev-2355	1116	17	&	&	CCONJ
inlawrev-2355	1116	18	supp	supp	PROPN
inlawrev-2355	1116	19	.	.	PUNCT
inlawrev-2355	1117	1	1979	1979	NUM
inlawrev-2355	1117	2	)	)	PUNCT
inlawrev-2355	1117	3	.	.	PUNCT
inlawrev-2355	1118	1	''	''	PUNCT
inlawrev-2355	1118	2	'	'	PUNCT
inlawrev-2355	1118	3	i	i	PRON
inlawrev-2355	1118	4	d.	d.	PROPN
inlawrev-2355	1118	5	§	§	PROPN
inlawrev-2355	1118	6	§	§	PROPN
inlawrev-2355	1118	7	6	6	NUM
inlawrev-2355	1118	8	-	-	SYM
inlawrev-2355	1118	9	1.1	1.1	NUM
inlawrev-2355	1118	10	-	-	PUNCT
inlawrev-2355	1118	11	12	12	NUM
inlawrev-2355	1118	12	-	-	SYM
inlawrev-2355	1118	13	26	26	NUM
inlawrev-2355	1118	14	to	to	ADP
inlawrev-2355	1118	15	-27	-27	NUM
inlawrev-2355	1118	16	.	.	PUNCT
inlawrev-2355	1119	1	^•'/cl	^•'/cl	NUM
inlawrev-2355	1119	2	§	§	PROPN
inlawrev-2355	1119	3	6	6	NUM
inlawrev-2355	1119	4	-	-	PUNCT
inlawrev-2355	1119	5	l.m2	l.m2	NOUN
inlawrev-2355	1119	6	-	-	PUNCT
inlawrev-2355	1119	7	26(b	26(b	NUM
inlawrev-2355	1119	8	)	)	PUNCT
inlawrev-2355	1119	9	(	(	PUNCT
inlawrev-2355	1119	10	supp	supp	NOUN
inlawrev-2355	1119	11	.	.	PUNCT
inlawrev-2355	1119	12	1979	1979	NUM
inlawrev-2355	1119	13	)	)	PUNCT
inlawrev-2355	1119	14	.	.	PUNCT
inlawrev-2355	1119	15	''	''	PUNCT
inlawrev-2355	1120	1	'	'	PUNCT
inlawrev-2355	1120	2	i	i	PRON
inlawrev-2355	1120	3	d.	d.	PROPN
inlawrev-2355	1120	4	§	§	PROPN
inlawrev-2355	1120	5	6	6	NUM
inlawrev-2355	1120	6	-	-	PUNCT
inlawrev-2355	1120	7	l.l-12	l.l-12	NOUN
inlawrev-2355	1120	8	-	-	NOUN
inlawrev-2355	1120	9	26(b)(l	26(b)(l	NUM
inlawrev-2355	1120	10	)	)	PUNCT
inlawrev-2355	1120	11	.	.	PUNCT
inlawrev-2355	1120	12	'	'	PUNCT
inlawrev-2355	1121	1	"	"	PUNCT
inlawrev-2355	1121	2	i	i	PRON
inlawrev-2355	1121	3	d.	d.	PROPN
inlawrev-2355	1121	4	§	§	PROPN
inlawrev-2355	1121	5	§	§	PROPN
inlawrev-2355	1121	6	6	6	NUM
inlawrev-2355	1121	7	-	-	SYM
inlawrev-2355	1121	8	1.1	1.1	NUM
inlawrev-2355	1121	9	-	-	PUNCT
inlawrev-2355	1121	10	12	12	NUM
inlawrev-2355	1121	11	-	-	PUNCT
inlawrev-2355	1121	12	29	29	NUM
inlawrev-2355	1121	13	,	,	PUNCT
inlawrev-2355	1121	14	-30	-30	PUNCT
inlawrev-2355	1121	15	.	.	PUNCT
inlawrev-2355	1121	16	'	'	PUNCT
inlawrev-2355	1122	1	"	"	PUNCT
inlawrev-2355	1122	2	i	i	PRON
inlawrev-2355	1122	3	d.	d.	PROPN
inlawrev-2355	1122	4	§	§	PROPN
inlawrev-2355	1122	5	6	6	NUM
inlawrev-2355	1122	6	-	-	PUNCT
inlawrev-2355	1122	7	l.l-12	l.l-12	NOUN
inlawrev-2355	1122	8	-	-	PROPN
inlawrev-2355	1122	9	29(b	29(b	NUM
inlawrev-2355	1122	10	)	)	PUNCT
inlawrev-2355	1122	11	.	.	PUNCT
inlawrev-2355	1122	12	'	'	PUNCT
inlawrev-2355	1123	1	"	"	PUNCT
inlawrev-2355	1123	2	i	i	PRON
inlawrev-2355	1123	3	d.	d.	PROPN
inlawrev-2355	1123	4	§	§	PROPN
inlawrev-2355	1123	5	6	6	NUM
inlawrev-2355	1123	6	-	-	SYM
inlawrev-2355	1123	7	1.1	1.1	NUM
inlawrev-2355	1123	8	-	-	PUNCT
inlawrev-2355	1123	9	12	12	NUM
inlawrev-2355	1123	10	-	-	SYM
inlawrev-2355	1123	11	1	1	NUM
inlawrev-2355	1123	12	(	(	PUNCT
inlawrev-2355	1123	13	1976	1976	NUM
inlawrev-2355	1123	14	)	)	PUNCT
inlawrev-2355	1123	15	.	.	PUNCT
inlawrev-2355	1124	1	"	"	PUNCT
inlawrev-2355	1124	2	'	'	PUNCT
inlawrev-2355	1124	3	i	i	PRON
inlawrev-2355	1124	4	d.	d.	PROPN
inlawrev-2355	1124	5	§	§	PROPN
inlawrev-2355	1124	6	6	6	NUM
inlawrev-2355	1124	7	-	-	SYM
inlawrev-2355	1124	8	1.1	1.1	NUM
inlawrev-2355	1124	9	-	-	PUNCT
inlawrev-2355	1124	10	12	12	NUM
inlawrev-2355	1124	11	-	-	SYM
inlawrev-2355	1124	12	9	9	NUM
inlawrev-2355	1124	13	(	(	PUNCT
inlawrev-2355	1124	14	supp	supp	NOUN
inlawrev-2355	1124	15	.	.	PUNCT
inlawrev-2355	1124	16	1979	1979	NUM
inlawrev-2355	1124	17	)	)	PUNCT
inlawrev-2355	1124	18	.	.	PUNCT
inlawrev-2355	1124	19	'	'	PUNCT
inlawrev-2355	1125	1	"	"	PUNCT
inlawrev-2355	1125	2	i	i	PRON
inlawrev-2355	1125	3	d.	d.	PROPN
inlawrev-2355	1125	4	38	38	NUM
inlawrev-2355	1125	5	indiana	indiana	PROPN
inlawrev-2355	1125	6	la	la	PROPN
inlawrev-2355	1125	7	wreview	wreview	PROPN
inlawrev-2355	1126	1	[	[	X
inlawrev-2355	1126	2	vol	vol	NOUN
inlawrev-2355	1126	3	.	.	PUNCT
inlawrev-2355	1127	1	13:1	13:1	NUM
inlawrev-2355	1127	2	deduction.^'^	deduction.^'^	PROPN
inlawrev-2355	1127	3	third	third	NOUN
inlawrev-2355	1127	4	,	,	PUNCT
inlawrev-2355	1127	5	the	the	DET
inlawrev-2355	1127	6	$	$	SYM
inlawrev-2355	1127	7	2,000	2,000	NUM
inlawrev-2355	1127	8	deduction	deduction	NOUN
inlawrev-2355	1127	9	available	available	ADJ
inlawrev-2355	1127	10	to	to	ADP
inlawrev-2355	1127	11	blind	blind	ADJ
inlawrev-2355	1127	12	persons	person	NOUN
inlawrev-2355	1127	13	has	have	AUX
inlawrev-2355	1127	14	been	be	AUX
inlawrev-2355	1127	15	expanded	expand	VERB
inlawrev-2355	1127	16	to	to	PART
inlawrev-2355	1127	17	include	include	VERB
inlawrev-2355	1127	18	those	those	PRON
inlawrev-2355	1127	19	with	with	ADP
inlawrev-2355	1127	20	taxable	taxable	ADJ
inlawrev-2355	1127	21	gross	gross	ADJ
inlawrev-2355	1127	22	income	income	NOUN
inlawrev-2355	1127	23	of	of	ADP
inlawrev-2355	1127	24	$	$	SYM
inlawrev-2355	1127	25	7,500	7,500	NUM
inlawrev-2355	1127	26	or	or	CCONJ
inlawrev-2355	1127	27	less	less	ADJ
inlawrev-2355	1127	28	who	who	PRON
inlawrev-2355	1127	29	use	use	VERB
inlawrev-2355	1127	30	or	or	CCONJ
inlawrev-2355	1127	31	occupy	occupy	VERB
inlawrev-2355	1127	32	the	the	DET
inlawrev-2355	1127	33	real	real	ADJ
inlawrev-2355	1127	34	property	property	NOUN
inlawrev-2355	1127	35	as	as	ADP
inlawrev-2355	1127	36	a	a	DET
inlawrev-2355	1127	37	residence.^^	residence.^^	NOUN
inlawrev-2355	1127	38	°	°	NOUN
inlawrev-2355	1127	39	fourth	fourth	ADJ
inlawrev-2355	1127	40	,	,	PUNCT
inlawrev-2355	1127	41	a	a	DET
inlawrev-2355	1127	42	partially	partially	ADV
inlawrev-2355	1127	43	disabled	disabled	ADJ
inlawrev-2355	1127	44	veteran	veteran	NOUN
inlawrev-2355	1127	45	can	can	AUX
inlawrev-2355	1127	46	receive	receive	VERB
inlawrev-2355	1127	47	a	a	DET
inlawrev-2355	1127	48	$	$	SYM
inlawrev-2355	1127	49	2,000	2,000	NUM
inlawrev-2355	1127	50	deduction.^^	deduction.^^	NOUN
inlawrev-2355	1127	51	'	'	PUNCT
inlawrev-2355	1127	52	fifth	fifth	ADJ
inlawrev-2355	1127	53	,	,	PUNCT
inlawrev-2355	1127	54	a	a	DET
inlawrev-2355	1127	55	totally	totally	ADV
inlawrev-2355	1127	56	disabled	disabled	ADJ
inlawrev-2355	1127	57	veteran	veteran	NOUN
inlawrev-2355	1127	58	is	be	AUX
inlawrev-2355	1127	59	entitled	entitle	VERB
inlawrev-2355	1127	60	to	to	ADP
inlawrev-2355	1127	61	a	a	DET
inlawrev-2355	1127	62	$	$	SYM
inlawrev-2355	1127	63	1,000	1,000	NUM
inlawrev-2355	1127	64	deduction	deduction	NOUN
inlawrev-2355	1127	65	unless	unless	SCONJ
inlawrev-2355	1127	66	the	the	DET
inlawrev-2355	1127	67	assessed	assessed	ADJ
inlawrev-2355	1127	68	value	value	NOUN
inlawrev-2355	1127	69	of	of	ADP
inlawrev-2355	1127	70	the	the	DET
inlawrev-2355	1127	71	property	property	NOUN
inlawrev-2355	1127	72	exceeds	exceed	VERB
inlawrev-2355	1127	73	$	$	SYM
inlawrev-2355	1127	74	6,500.^^^	6,500.^^^	NUM
inlawrev-2355	1127	75	finally	finally	ADV
inlawrev-2355	1127	76	,	,	PUNCT
inlawrev-2355	1127	77	a	a	DET
inlawrev-2355	1127	78	world	world	NOUN
inlawrev-2355	1127	79	war	war	NOUN
inlawrev-2355	1127	80	i	i	PRON
inlawrev-2355	1127	81	veteran	veteran	NOUN
inlawrev-2355	1127	82	may	may	AUX
inlawrev-2355	1127	83	receive	receive	VERB
inlawrev-2355	1127	84	a	a	DET
inlawrev-2355	1127	85	$	$	SYM
inlawrev-2355	1127	86	3,000	3,000	NUM
inlawrev-2355	1127	87	deduction	deduction	NOUN
inlawrev-2355	1127	88	if	if	SCONJ
inlawrev-2355	1127	89	the	the	DET
inlawrev-2355	1127	90	property	property	NOUN
inlawrev-2355	1127	91	is	be	AUX
inlawrev-2355	1127	92	used	use	VERB
inlawrev-2355	1127	93	as	as	ADP
inlawrev-2355	1127	94	a	a	DET
inlawrev-2355	1127	95	principal	principal	ADJ
inlawrev-2355	1127	96	residence	residence	NOUN
inlawrev-2355	1127	97	,	,	PUNCT
inlawrev-2355	1127	98	has	have	AUX
inlawrev-2355	1127	99	been	be	AUX
inlawrev-2355	1127	100	owned	own	VERB
inlawrev-2355	1127	101	for	for	ADP
inlawrev-2355	1127	102	at	at	ADV
inlawrev-2355	1127	103	least	least	ADV
inlawrev-2355	1127	104	a	a	PRON
inlawrev-2355	1127	105	year	year	NOUN
inlawrev-2355	1127	106	,	,	PUNCT
inlawrev-2355	1127	107	and	and	CCONJ
inlawrev-2355	1127	108	has	have	AUX
inlawrev-2355	1127	109	an	an	DET
inlawrev-2355	1127	110	assessed	assessed	ADJ
inlawrev-2355	1127	111	value	value	NOUN
inlawrev-2355	1127	112	of	of	ADP
inlawrev-2355	1127	113	not	not	PART
inlawrev-2355	1127	114	more	more	ADJ
inlawrev-2355	1127	115	than	than	ADP
inlawrev-2355	1127	116	$	$	SYM
inlawrev-2355	1127	117	14,000.^^^	14,000.^^^	NUM
inlawrev-2355	1127	118	of	of	ADP
inlawrev-2355	1127	119	interest	interest	NOUN
inlawrev-2355	1127	120	to	to	ADP
inlawrev-2355	1127	121	industry	industry	NOUN
inlawrev-2355	1127	122	is	be	AUX
inlawrev-2355	1127	123	a	a	DET
inlawrev-2355	1127	124	new	new	ADJ
inlawrev-2355	1127	125	provision	provision	NOUN
inlawrev-2355	1127	126	allowing	allow	VERB
inlawrev-2355	1127	127	a	a	DET
inlawrev-2355	1127	128	deduction	deduction	NOUN
inlawrev-2355	1127	129	for	for	ADP
inlawrev-2355	1127	130	resource	resource	NOUN
inlawrev-2355	1127	131	recovery	recovery	NOUN
inlawrev-2355	1127	132	systems	system	NOUN
inlawrev-2355	1127	133	of	of	ADP
inlawrev-2355	1127	134	ninety	ninety	NUM
inlawrev-2355	1127	135	-	-	PUNCT
inlawrev-2355	1127	136	five	five	NUM
inlawrev-2355	1127	137	percent	percent	NOUN
inlawrev-2355	1127	138	of	of	ADP
inlawrev-2355	1127	139	the	the	DET
inlawrev-2355	1127	140	system	system	NOUN
inlawrev-2355	1127	141	's	's	PART
inlawrev-2355	1127	142	assessed	assess	VERB
inlawrev-2355	1127	143	value.^^	value.^^	PUNCT
inlawrev-2355	1127	144	"	"	PUNCT
inlawrev-2355	1127	145	e.	e.	PROPN
inlawrev-2355	1127	146	property	property	NOUN
inlawrev-2355	1127	147	tax	tax	NOUN
inlawrev-2355	1127	148	credits	credit	NOUN
inlawrev-2355	1127	149	.	.	PUNCT
inlawrev-2355	1128	1	—	—	PUNCT
inlawrev-2355	1128	2	ea.ch	ea.ch	ADJ
inlawrev-2355	1128	3	year	year	NOUN
inlawrev-2355	1128	4	,	,	PUNCT
inlawrev-2355	1128	5	taxpayers	taxpayer	NOUN
inlawrev-2355	1128	6	are	be	AUX
inlawrev-2355	1128	7	provided	provide	VERB
inlawrev-2355	1128	8	a	a	DET
inlawrev-2355	1128	9	credit	credit	NOUN
inlawrev-2355	1128	10	equal	equal	ADJ
inlawrev-2355	1128	11	to	to	ADP
inlawrev-2355	1128	12	twenty	twenty	NUM
inlawrev-2355	1128	13	percent	percent	NOUN
inlawrev-2355	1128	14	of	of	ADP
inlawrev-2355	1128	15	their	their	PRON
inlawrev-2355	1128	16	property	property	NOUN
inlawrev-2355	1128	17	tax	tax	NOUN
inlawrev-2355	1128	18	bill.^^^	bill.^^^	VERB
inlawrev-2355	1128	19	additional	additional	ADJ
inlawrev-2355	1128	20	relief	relief	NOUN
inlawrev-2355	1128	21	is	be	AUX
inlawrev-2355	1128	22	given	give	VERB
inlawrev-2355	1128	23	to	to	ADP
inlawrev-2355	1128	24	taxpayers	taxpayer	NOUN
inlawrev-2355	1128	25	who	who	PRON
inlawrev-2355	1128	26	reside	reside	VERB
inlawrev-2355	1128	27	in	in	ADP
inlawrev-2355	1128	28	counties	county	NOUN
inlawrev-2355	1128	29	which	which	PRON
inlawrev-2355	1128	30	have	have	AUX
inlawrev-2355	1128	31	adopted	adopt	VERB
inlawrev-2355	1128	32	the	the	DET
inlawrev-2355	1128	33	county	county	NOUN
inlawrev-2355	1128	34	adjusted	adjust	VERB
inlawrev-2355	1128	35	gross	gross	ADJ
inlawrev-2355	1128	36	income	income	NOUN
inlawrev-2355	1128	37	tax	tax	NOUN
inlawrev-2355	1128	38	.	.	PUNCT
inlawrev-2355	1129	1	this	this	DET
inlawrev-2355	1129	2	program	program	NOUN
inlawrev-2355	1129	3	is	be	AUX
inlawrev-2355	1129	4	made	make	VERB
inlawrev-2355	1129	5	possible	possible	ADJ
inlawrev-2355	1129	6	by	by	ADP
inlawrev-2355	1129	7	virtue	virtue	NOUN
inlawrev-2355	1129	8	of	of	ADP
inlawrev-2355	1129	9	the	the	DET
inlawrev-2355	1129	10	property	property	NOUN
inlawrev-2355	1129	11	tax	tax	NOUN
inlawrev-2355	1129	12	replacement	replacement	NOUN
inlawrev-2355	1129	13	credits	credit	NOUN
inlawrev-2355	1129	14	received	receive	VERB
inlawrev-2355	1129	15	by	by	ADP
inlawrev-2355	1129	16	each	each	DET
inlawrev-2355	1129	17	county	county	NOUN
inlawrev-2355	1129	18	which	which	PRON
inlawrev-2355	1129	19	replace	replace	VERB
inlawrev-2355	1129	20	property	property	NOUN
inlawrev-2355	1129	21	taxes	taxis	NOUN
inlawrev-2355	1129	22	that	that	PRON
inlawrev-2355	1129	23	would	would	AUX
inlawrev-2355	1129	24	have	have	AUX
inlawrev-2355	1129	25	otherwise	otherwise	ADV
inlawrev-2355	1129	26	been	be	AUX
inlawrev-2355	1129	27	levied.^^*^	levied.^^*^	NOUN
inlawrev-2355	1129	28	the	the	DET
inlawrev-2355	1129	29	property	property	NOUN
inlawrev-2355	1129	30	tax	tax	NOUN
inlawrev-2355	1129	31	replacement	replacement	NOUN
inlawrev-2355	1129	32	credits	credit	NOUN
inlawrev-2355	1129	33	are	be	AUX
inlawrev-2355	1129	34	funded	fund	VERB
inlawrev-2355	1129	35	by	by	ADP
inlawrev-2355	1129	36	fifty	fifty	NUM
inlawrev-2355	1129	37	percent	percent	NOUN
inlawrev-2355	1129	38	of	of	ADP
inlawrev-2355	1129	39	the	the	DET
inlawrev-2355	1129	40	sales	sale	NOUN
inlawrev-2355	1129	41	and	and	CCONJ
inlawrev-2355	1129	42	use	use	VERB
inlawrev-2355	1129	43	tax	tax	NOUN
inlawrev-2355	1129	44	collections	collection	NOUN
inlawrev-2355	1129	45	.	.	PUNCT
inlawrev-2355	1130	1	'^^^	'^^^	PROPN
inlawrev-2355	1130	2	collections	collection	NOUN
inlawrev-2355	1130	3	of	of	ADP
inlawrev-2355	1130	4	county	county	NOUN
inlawrev-2355	1130	5	adjusted	adjust	VERB
inlawrev-2355	1130	6	gross	gross	ADJ
inlawrev-2355	1130	7	income	income	NOUN
inlawrev-2355	1130	8	tax	tax	NOUN
inlawrev-2355	1130	9	are	be	AUX
inlawrev-2355	1130	10	used	use	VERB
inlawrev-2355	1130	11	to	to	PART
inlawrev-2355	1130	12	fund	fund	VERB
inlawrev-2355	1130	13	the	the	DET
inlawrev-2355	1130	14	local	local	ADJ
inlawrev-2355	1130	15	option	option	NOUN
inlawrev-2355	1130	16	credit.^^^	credit.^^^	VERB
inlawrev-2355	1130	17	new	new	ADJ
inlawrev-2355	1130	18	legislation	legislation	NOUN
inlawrev-2355	1130	19	of	of	ADP
inlawrev-2355	1130	20	most	most	ADJ
inlawrev-2355	1130	21	benefit	benefit	NOUN
inlawrev-2355	1130	22	to	to	ADP
inlawrev-2355	1130	23	taxpayers	taxpayer	NOUN
inlawrev-2355	1130	24	is	be	AUX
inlawrev-2355	1130	25	the	the	DET
inlawrev-2355	1130	26	new	new	ADJ
inlawrev-2355	1130	27	homestead	homestead	NOUN
inlawrev-2355	1130	28	credit	credit	NOUN
inlawrev-2355	1130	29	,	,	PUNCT
inlawrev-2355	1130	30	which	which	PRON
inlawrev-2355	1130	31	provides	provide	VERB
inlawrev-2355	1130	32	an	an	DET
inlawrev-2355	1130	33	additional	additional	ADJ
inlawrev-2355	1130	34	property	property	NOUN
inlawrev-2355	1130	35	tax	tax	NOUN
inlawrev-2355	1130	36	credit	credit	NOUN
inlawrev-2355	1130	37	of	of	ADP
inlawrev-2355	1130	38	ten	ten	NUM
inlawrev-2355	1130	39	percent	percent	NOUN
inlawrev-2355	1130	40	for	for	ADP
inlawrev-2355	1130	41	property	property	NOUN
inlawrev-2355	1130	42	taxes	taxis	NOUN
inlawrev-2355	1130	43	paid	pay	VERB
inlawrev-2355	1130	44	on	on	ADP
inlawrev-2355	1130	45	a	a	DET
inlawrev-2355	1130	46	homestead.^^^	homestead.^^^	NOUN
inlawrev-2355	1130	47	the	the	DET
inlawrev-2355	1130	48	credit	credit	NOUN
inlawrev-2355	1130	49	decreases	decrease	VERB
inlawrev-2355	1130	50	two	two	NUM
inlawrev-2355	1130	51	percent	percent	NOUN
inlawrev-2355	1130	52	a	a	DET
inlawrev-2355	1130	53	year	year	NOUN
inlawrev-2355	1130	54	until	until	ADP
inlawrev-2355	1130	55	its	its	PRON
inlawrev-2355	1130	56	scheduled	schedule	VERB
inlawrev-2355	1130	57	termination	termination	NOUN
inlawrev-2355	1130	58	in	in	ADP
inlawrev-2355	1130	59	1985.^^	1985.^^	NUM
inlawrev-2355	1130	60	°	°	NOUN
inlawrev-2355	1130	61	''	''	PUNCT
inlawrev-2355	1130	62	'	'	PUNCT
inlawrev-2355	1130	63	i	i	PRON
inlawrev-2355	1130	64	d.	d.	PROPN
inlawrev-2355	1130	65	§	§	PROPN
inlawrev-2355	1130	66	6	6	NUM
inlawrev-2355	1130	67	-	-	SYM
inlawrev-2355	1130	68	1.1	1.1	NUM
inlawrev-2355	1130	69	-	-	PUNCT
inlawrev-2355	1130	70	12	12	NUM
inlawrev-2355	1130	71	-	-	SYM
inlawrev-2355	1130	72	9.1	9.1	NUM
inlawrev-2355	1130	73	.	.	PUNCT
inlawrev-2355	1130	74	''	''	PUNCT
inlawrev-2355	1131	1	'	'	PUNCT
inlawrev-2355	1131	2	i	i	PRON
inlawrev-2355	1131	3	d.	d.	PROPN
inlawrev-2355	1131	4	§	§	PROPN
inlawrev-2355	1131	5	6	6	NUM
inlawrev-2355	1131	6	-	-	SYM
inlawrev-2355	1131	7	1.1	1.1	NUM
inlawrev-2355	1131	8	-	-	PUNCT
inlawrev-2355	1131	9	12	12	NUM
inlawrev-2355	1131	10	-	-	SYM
inlawrev-2355	1131	11	11	11	NUM
inlawrev-2355	1131	12	.	.	PUNCT
inlawrev-2355	1131	13	''	''	PUNCT
inlawrev-2355	1132	1	'	'	PUNCT
inlawrev-2355	1132	2	i	i	PRON
inlawrev-2355	1132	3	d.	d.	PROPN
inlawrev-2355	1132	4	§	§	PROPN
inlawrev-2355	1132	5	6	6	NUM
inlawrev-2355	1132	6	-	-	SYM
inlawrev-2355	1132	7	1.1	1.1	NUM
inlawrev-2355	1132	8	-	-	PUNCT
inlawrev-2355	1132	9	12	12	NUM
inlawrev-2355	1132	10	-	-	SYM
inlawrev-2355	1132	11	13	13	NUM
inlawrev-2355	1132	12	(	(	PUNCT
inlawrev-2355	1132	13	1976	1976	NUM
inlawrev-2355	1132	14	)	)	PUNCT
inlawrev-2355	1132	15	.	.	PUNCT
inlawrev-2355	1132	16	''	''	PUNCT
inlawrev-2355	1133	1	'	'	PUNCT
inlawrev-2355	1133	2	i	i	PRON
inlawrev-2355	1133	3	d.	d.	PROPN
inlawrev-2355	1133	4	§	§	PROPN
inlawrev-2355	1133	5	6	6	NUM
inlawrev-2355	1133	6	-	-	SYM
inlawrev-2355	1133	7	1.1	1.1	NUM
inlawrev-2355	1133	8	-	-	PUNCT
inlawrev-2355	1133	9	12	12	NUM
inlawrev-2355	1133	10	-	-	SYM
inlawrev-2355	1133	11	14	14	NUM
inlawrev-2355	1133	12	.	.	PUNCT
inlawrev-2355	1133	13	'	'	PUNCT
inlawrev-2355	1134	1	"	"	PUNCT
inlawrev-2355	1134	2	i	i	PRON
inlawrev-2355	1134	3	d.	d.	PROPN
inlawrev-2355	1134	4	§	§	PROPN
inlawrev-2355	1134	5	6	6	NUM
inlawrev-2355	1134	6	-	-	SYM
inlawrev-2355	1134	7	1.1	1.1	NUM
inlawrev-2355	1134	8	-	-	PUNCT
inlawrev-2355	1134	9	12	12	NUM
inlawrev-2355	1134	10	-	-	SYM
inlawrev-2355	1134	11	17.4	17.4	NUM
inlawrev-2355	1134	12	(	(	PUNCT
inlawrev-2355	1134	13	supp	supp	PROPN
inlawrev-2355	1134	14	.	.	PUNCT
inlawrev-2355	1134	15	1979	1979	NUM
inlawrev-2355	1134	16	)	)	PUNCT
inlawrev-2355	1134	17	.	.	PUNCT
inlawrev-2355	1135	1	'	'	PUNCT
inlawrev-2355	1135	2	"	"	PUNCT
inlawrev-2355	1135	3	'	'	PUNCT
inlawrev-2355	1135	4	i	i	PRON
inlawrev-2355	1135	5	d.	d.	PROPN
inlawrev-2355	1135	6	§	§	PROPN
inlawrev-2355	1135	7	§	§	PROPN
inlawrev-2355	1135	8	6	6	NUM
inlawrev-2355	1135	9	-	-	SYM
inlawrev-2355	1135	10	1.1	1.1	NUM
inlawrev-2355	1135	11	-	-	PUNCT
inlawrev-2355	1135	12	12	12	NUM
inlawrev-2355	1135	13	-	-	SYM
inlawrev-2355	1135	14	28.5	28.5	NUM
inlawrev-2355	1135	15	,	,	PUNCT
inlawrev-2355	1135	16	-28.6	-28.6	PROPN
inlawrev-2355	1135	17	.	.	PUNCT
inlawrev-2355	1136	1	see	see	AUX
inlawrev-2355	1136	2	also	also	ADV
inlawrev-2355	1136	3	note	note	VERB
inlawrev-2355	1136	4	181	181	NUM
inlawrev-2355	1136	5	supra	supra	NOUN
inlawrev-2355	1136	6	and	and	CCONJ
inlawrev-2355	1136	7	accompanying	accompany	VERB
inlawrev-2355	1136	8	text	text	NOUN
inlawrev-2355	1136	9	.	.	PUNCT
inlawrev-2355	1137	1	'	'	PUNCT
inlawrev-2355	1138	1	"	"	PUNCT
inlawrev-2355	1138	2	i	i	PRON
inlawrev-2355	1138	3	d.	d.	PROPN
inlawrev-2355	1138	4	§	§	PROPN
inlawrev-2355	1138	5	6	6	NUM
inlawrev-2355	1138	6	-	-	SYM
inlawrev-2355	1138	7	1.1	1.1	NUM
inlawrev-2355	1138	8	-	-	PUNCT
inlawrev-2355	1138	9	21	21	NUM
inlawrev-2355	1138	10	-	-	SYM
inlawrev-2355	1138	11	5	5	NUM
inlawrev-2355	1138	12	(	(	PUNCT
inlawrev-2355	1138	13	1976	1976	NUM
inlawrev-2355	1138	14	)	)	PUNCT
inlawrev-2355	1138	15	.	.	PUNCT
inlawrev-2355	1138	16	'	'	PUNCT
inlawrev-2355	1139	1	"	"	PUNCT
inlawrev-2355	1139	2	i	i	PRON
inlawrev-2355	1139	3	d.	d.	PROPN
inlawrev-2355	1139	4	§	§	PROPN
inlawrev-2355	1139	5	6	6	NUM
inlawrev-2355	1139	6	-	-	SYM
inlawrev-2355	1139	7	1.1	1.1	NUM
inlawrev-2355	1139	8	-	-	PUNCT
inlawrev-2355	1139	9	21	21	NUM
inlawrev-2355	1139	10	-	-	SYM
inlawrev-2355	1139	11	4	4	NUM
inlawrev-2355	1139	12	(	(	PUNCT
inlawrev-2355	1139	13	1976	1976	NUM
inlawrev-2355	1139	14	&	&	CCONJ
inlawrev-2355	1139	15	supp	supp	PROPN
inlawrev-2355	1139	16	.	.	PUNCT
inlawrev-2355	1139	17	1979	1979	NUM
inlawrev-2355	1139	18	)	)	PUNCT
inlawrev-2355	1139	19	.	.	PUNCT
inlawrev-2355	1140	1	"	"	PUNCT
inlawrev-2355	1140	2	ud	ud	INTJ
inlawrev-2355	1140	3	.	.	PUNCT
inlawrev-2355	1141	1	§	§	PROPN
inlawrev-2355	1141	2	6	6	NUM
inlawrev-2355	1141	3	-	-	SYM
inlawrev-2355	1141	4	2	2	NUM
inlawrev-2355	1141	5	-	-	PUNCT
inlawrev-2355	1141	6	1	1	NUM
inlawrev-2355	1141	7	-	-	SYM
inlawrev-2355	1141	8	53	53	NUM
inlawrev-2355	1141	9	(	(	PUNCT
inlawrev-2355	1141	10	1976	1976	NUM
inlawrev-2355	1141	11	)	)	PUNCT
inlawrev-2355	1141	12	.	.	PUNCT
inlawrev-2355	1141	13	'	'	PUNCT
inlawrev-2355	1142	1	"	"	PUNCT
inlawrev-2355	1142	2	i	i	PRON
inlawrev-2355	1142	3	d.	d.	PROPN
inlawrev-2355	1142	4	§	§	PROPN
inlawrev-2355	1142	5	6	6	NUM
inlawrev-2355	1142	6	-	-	SYM
inlawrev-2355	1142	7	3.5	3.5	NUM
inlawrev-2355	1142	8	-	-	PUNCT
inlawrev-2355	1142	9	1	1	NUM
inlawrev-2355	1142	10	-	-	SYM
inlawrev-2355	1142	11	7	7	NUM
inlawrev-2355	1142	12	(	(	PUNCT
inlawrev-2355	1142	13	supp	supp	NOUN
inlawrev-2355	1142	14	.	.	PUNCT
inlawrev-2355	1142	15	1979	1979	NUM
inlawrev-2355	1142	16	)	)	PUNCT
inlawrev-2355	1142	17	.	.	PUNCT
inlawrev-2355	1142	18	'	'	PUNCT
inlawrev-2355	1143	1	"	"	PUNCT
inlawrev-2355	1143	2	i	i	PRON
inlawrev-2355	1143	3	d.	d.	PROPN
inlawrev-2355	1143	4	§	§	PROPN
inlawrev-2355	1143	5	§	§	PROPN
inlawrev-2355	1143	6	6	6	NUM
inlawrev-2355	1143	7	-	-	SYM
inlawrev-2355	1143	8	1.1	1.1	NUM
inlawrev-2355	1143	9	-	-	PUNCT
inlawrev-2355	1143	10	20.9	20.9	NUM
inlawrev-2355	1143	11	-	-	SYM
inlawrev-2355	1143	12	1	1	NUM
inlawrev-2355	1143	13	to	to	ADP
inlawrev-2355	1143	14	-6	-6	PROPN
inlawrev-2355	1143	15	.	.	PUNCT
inlawrev-2355	1144	1	"	"	PUNCT
inlawrev-2355	1144	2	°	°	PROPN
inlawrev-2355	1144	3	i	i	PROPN
inlawrev-2355	1144	4	d.	d.	PROPN
inlawrev-2355	1144	5	§	§	PROPN
inlawrev-2355	1144	6	6	6	NUM
inlawrev-2355	1144	7	-	-	PUNCT
inlawrev-2355	1144	8	l.l-20.9	l.l-20.9	NOUN
inlawrev-2355	1144	9	-	-	PUNCT
inlawrev-2355	1144	10	2(d	2(d	NUM
inlawrev-2355	1144	11	)	)	PUNCT
inlawrev-2355	1144	12	.	.	PUNCT