id	sid	tid	token	lemma	pos
inlawrev-2772	1	1	indiana	indiana	PROPN
inlawrev-2772	1	2	law	law	PROPN
inlawrev-2772	1	3	review	review	VERB
inlawrev-2772	1	4	significant	significant	ADJ
inlawrev-2772	1	5	developments	development	NOUN
inlawrev-2772	1	6	in	in	ADP
inlawrev-2772	1	7	indiana	indiana	PROPN
inlawrev-2772	1	8	taxation	taxation	PROPN
inlawrev-2772	1	9	francina	francina	PROPN
inlawrev-2772	1	10	a.	a.	PROPN
inlawrev-2772	1	11	dlouhy	dlouhy	PROPN
inlawrev-2772	2	1	*	*	PUNCT
inlawrev-2772	2	2	j.b	j.b	PROPN
inlawrev-2772	2	3	.	.	PUNCT
inlawrev-2772	2	4	king	king	PROPN
inlawrev-2772	2	5	*	*	PROPN
inlawrev-2772	2	6	*	*	PROPN
inlawrev-2772	2	7	i.	i.	PROPN
inlawrev-2772	2	8	introduction	introduction	NOUN
inlawrev-2772	2	9	the	the	DET
inlawrev-2772	2	10	rapidly	rapidly	ADV
inlawrev-2772	2	11	emerging	emerge	VERB
inlawrev-2772	2	12	role	role	NOUN
inlawrev-2772	2	13	of	of	ADP
inlawrev-2772	2	14	the	the	DET
inlawrev-2772	2	15	new	new	ADJ
inlawrev-2772	2	16	indiana	indiana	PROPN
inlawrev-2772	2	17	tax	tax	PROPN
inlawrev-2772	2	18	court	court	PROPN
inlawrev-2772	2	19	and	and	CCONJ
inlawrev-2772	2	20	indiana	indiana	PROPN
inlawrev-2772	2	21	's	's	PART
inlawrev-2772	2	22	stance	stance	NOUN
inlawrev-2772	2	23	as	as	ADP
inlawrev-2772	2	24	to	to	ADP
inlawrev-2772	2	25	the	the	DET
inlawrev-2772	2	26	taxability	taxability	NOUN
inlawrev-2772	2	27	of	of	ADP
inlawrev-2772	2	28	the	the	DET
inlawrev-2772	2	29	foreign	foreign	ADJ
inlawrev-2772	2	30	source	source	NOUN
inlawrev-2772	2	31	income	income	NOUN
inlawrev-2772	2	32	of	of	ADP
inlawrev-2772	2	33	united	united	PROPN
inlawrev-2772	2	34	states	states	PROPN
inlawrev-2772	2	35	domestic	domestic	ADJ
inlawrev-2772	2	36	companies	company	NOUN
inlawrev-2772	2	37	again	again	ADV
inlawrev-2772	2	38	shared	share	VERB
inlawrev-2772	2	39	the	the	DET
inlawrev-2772	2	40	limelight	limelight	NOUN
inlawrev-2772	2	41	as	as	ADP
inlawrev-2772	2	42	significant	significant	ADJ
inlawrev-2772	2	43	developments	development	NOUN
inlawrev-2772	2	44	in	in	ADP
inlawrev-2772	2	45	indiana	indiana	PROPN
inlawrev-2772	2	46	taxation	taxation	NOUN
inlawrev-2772	2	47	during	during	ADP
inlawrev-2772	2	48	the	the	DET
inlawrev-2772	2	49	survey	survey	NOUN
inlawrev-2772	2	50	period	period	NOUN
inlawrev-2772	2	51	.	.	PUNCT
inlawrev-2772	3	1	however	however	ADV
inlawrev-2772	3	2	,	,	PUNCT
inlawrev-2772	3	3	closely	closely	ADV
inlawrev-2772	3	4	following	follow	VERB
inlawrev-2772	3	5	the	the	DET
inlawrev-2772	3	6	prominence	prominence	NOUN
inlawrev-2772	3	7	of	of	ADP
inlawrev-2772	3	8	these	these	DET
inlawrev-2772	3	9	two	two	NUM
inlawrev-2772	3	10	significant	significant	ADJ
inlawrev-2772	3	11	state	state	NOUN
inlawrev-2772	3	12	tax	tax	NOUN
inlawrev-2772	3	13	concerns	concern	NOUN
inlawrev-2772	3	14	has	have	AUX
inlawrev-2772	3	15	been	be	AUX
inlawrev-2772	3	16	the	the	DET
inlawrev-2772	3	17	administrative	administrative	ADJ
inlawrev-2772	3	18	establishment	establishment	NOUN
inlawrev-2772	3	19	of	of	ADP
inlawrev-2772	3	20	the	the	DET
inlawrev-2772	3	21	great	great	ADJ
inlawrev-2772	3	22	lakes	lake	NOUN
inlawrev-2772	3	23	interstate	interstate	ADJ
inlawrev-2772	3	24	sales	sale	NOUN
inlawrev-2772	3	25	compact	compact	ADJ
inlawrev-2772	3	26	by	by	ADP
inlawrev-2772	3	27	the	the	DET
inlawrev-2772	3	28	indiana	indiana	PROPN
inlawrev-2772	3	29	revenue	revenue	PROPN
inlawrev-2772	3	30	department	department	PROPN
inlawrev-2772	3	31	.	.	PUNCT
inlawrev-2772	4	1	a	a	DET
inlawrev-2772	4	2	five	five	NUM
inlawrev-2772	4	3	-	-	PUNCT
inlawrev-2772	4	4	state	state	NOUN
inlawrev-2772	4	5	reciprocal	reciprocal	ADJ
inlawrev-2772	4	6	tax	tax	NOUN
inlawrev-2772	4	7	audit	audit	NOUN
inlawrev-2772	4	8	program	program	NOUN
inlawrev-2772	4	9	,	,	PUNCT
inlawrev-2772	4	10	the	the	DET
inlawrev-2772	4	11	great	great	ADJ
inlawrev-2772	4	12	lakes	lake	NOUN
inlawrev-2772	4	13	interstate	interstate	ADJ
inlawrev-2772	4	14	sales	sale	NOUN
inlawrev-2772	4	15	compact	compact	ADJ
inlawrev-2772	4	16	will	will	AUX
inlawrev-2772	4	17	enable	enable	VERB
inlawrev-2772	4	18	the	the	DET
inlawrev-2772	4	19	indiana	indiana	PROPN
inlawrev-2772	4	20	revenue	revenue	PROPN
inlawrev-2772	4	21	department	department	PROPN
inlawrev-2772	4	22	to	to	PART
inlawrev-2772	4	23	obtain	obtain	VERB
inlawrev-2772	4	24	from	from	ADP
inlawrev-2772	4	25	the	the	DET
inlawrev-2772	4	26	states	state	NOUN
inlawrev-2772	4	27	of	of	ADP
inlawrev-2772	4	28	illinois	illinois	PROPN
inlawrev-2772	4	29	,	,	PUNCT
inlawrev-2772	4	30	michigan	michigan	PROPN
inlawrev-2772	4	31	,	,	PUNCT
inlawrev-2772	4	32	minnesota	minnesota	PROPN
inlawrev-2772	4	33	and	and	CCONJ
inlawrev-2772	4	34	ohio	ohio	PROPN
inlawrev-2772	4	35	tax	tax	NOUN
inlawrev-2772	4	36	audit	audit	NOUN
inlawrev-2772	4	37	information	information	NOUN
inlawrev-2772	4	38	regarding	regard	VERB
inlawrev-2772	4	39	possible	possible	ADJ
inlawrev-2772	4	40	,	,	PUNCT
inlawrev-2772	4	41	as	as	ADV
inlawrev-2772	4	42	well	well	ADV
inlawrev-2772	4	43	as	as	ADP
inlawrev-2772	4	44	confirmed	confirm	VERB
inlawrev-2772	4	45	,	,	PUNCT
inlawrev-2772	4	46	indiana	indiana	PROPN
inlawrev-2772	4	47	taxpayers	taxpayer	NOUN
inlawrev-2772	4	48	.	.	PUNCT
inlawrev-2772	5	1	it	it	PRON
inlawrev-2772	5	2	appears	appear	VERB
inlawrev-2772	5	3	that	that	SCONJ
inlawrev-2772	5	4	the	the	DET
inlawrev-2772	5	5	proposed	propose	VERB
inlawrev-2772	5	6	audit	audit	NOUN
inlawrev-2772	5	7	program	program	NOUN
inlawrev-2772	5	8	will	will	AUX
inlawrev-2772	5	9	in	in	ADP
inlawrev-2772	5	10	turn	turn	NOUN
inlawrev-2772	5	11	require	require	VERB
inlawrev-2772	5	12	indiana	indiana	PROPN
inlawrev-2772	5	13	auditors	auditor	NOUN
inlawrev-2772	5	14	to	to	PART
inlawrev-2772	5	15	seek	seek	VERB
inlawrev-2772	5	16	during	during	ADP
inlawrev-2772	5	17	their	their	PRON
inlawrev-2772	5	18	audits	audits	NOUN
inlawrev-2772	5	19	of	of	ADP
inlawrev-2772	5	20	indiana	indiana	PROPN
inlawrev-2772	5	21	taxpayers	taxpayer	NOUN
inlawrev-2772	5	22	certain	certain	ADJ
inlawrev-2772	5	23	kinds	kind	NOUN
inlawrev-2772	5	24	of	of	ADP
inlawrev-2772	5	25	tax	tax	NOUN
inlawrev-2772	5	26	data	datum	NOUN
inlawrev-2772	5	27	that	that	PRON
inlawrev-2772	5	28	,	,	PUNCT
inlawrev-2772	5	29	while	while	SCONJ
inlawrev-2772	5	30	not	not	PART
inlawrev-2772	5	31	relevant	relevant	ADJ
inlawrev-2772	5	32	for	for	ADP
inlawrev-2772	5	33	indiana	indiana	PROPN
inlawrev-2772	5	34	tax	tax	NOUN
inlawrev-2772	5	35	purposes	purpose	NOUN
inlawrev-2772	5	36	,	,	PUNCT
inlawrev-2772	5	37	could	could	AUX
inlawrev-2772	5	38	demonstrate	demonstrate	VERB
inlawrev-2772	5	39	that	that	SCONJ
inlawrev-2772	5	40	the	the	DET
inlawrev-2772	5	41	taxpayer	taxpayer	NOUN
inlawrev-2772	5	42	under	under	ADP
inlawrev-2772	5	43	audit	audit	NOUN
inlawrev-2772	5	44	also	also	ADV
inlawrev-2772	5	45	has	have	VERB
inlawrev-2772	5	46	a	a	DET
inlawrev-2772	5	47	tax	tax	NOUN
inlawrev-2772	5	48	liability	liability	NOUN
inlawrev-2772	5	49	in	in	ADP
inlawrev-2772	5	50	any	any	DET
inlawrev-2772	5	51	one	one	NUM
inlawrev-2772	5	52	of	of	ADP
inlawrev-2772	5	53	the	the	DET
inlawrev-2772	5	54	other	other	ADJ
inlawrev-2772	5	55	four	four	NUM
inlawrev-2772	5	56	compact	compact	ADJ
inlawrev-2772	5	57	states	state	NOUN
inlawrev-2772	5	58	.	.	PUNCT
inlawrev-2772	6	1	while	while	SCONJ
inlawrev-2772	6	2	commendable	commendable	ADJ
inlawrev-2772	6	3	in	in	ADP
inlawrev-2772	6	4	its	its	PRON
inlawrev-2772	6	5	objective	objective	NOUN
inlawrev-2772	6	6	to	to	PART
inlawrev-2772	6	7	shut	shut	VERB
inlawrev-2772	6	8	down	down	ADP
inlawrev-2772	6	9	state	state	NOUN
inlawrev-2772	6	10	tax	tax	NOUN
inlawrev-2772	6	11	evasion	evasion	NOUN
inlawrev-2772	6	12	by	by	ADP
inlawrev-2772	6	13	taxpayers	taxpayer	NOUN
inlawrev-2772	6	14	,	,	PUNCT
inlawrev-2772	6	15	particularly	particularly	ADV
inlawrev-2772	6	16	nonresident	nonresident	ADJ
inlawrev-2772	6	17	taxpayers	taxpayer	NOUN
inlawrev-2772	6	18	that	that	PRON
inlawrev-2772	6	19	are	be	AUX
inlawrev-2772	6	20	either	either	ADV
inlawrev-2772	6	21	not	not	PART
inlawrev-2772	6	22	reporting	report	VERB
inlawrev-2772	6	23	or	or	CCONJ
inlawrev-2772	6	24	are	be	AUX
inlawrev-2772	6	25	underreporting	underreporte	VERB
inlawrev-2772	6	26	state	state	NOUN
inlawrev-2772	6	27	tax	tax	NOUN
inlawrev-2772	6	28	liabilities	liability	NOUN
inlawrev-2772	6	29	to	to	ADP
inlawrev-2772	6	30	any	any	PRON
inlawrev-2772	6	31	of	of	ADP
inlawrev-2772	6	32	the	the	DET
inlawrev-2772	6	33	members	member	NOUN
inlawrev-2772	6	34	of	of	ADP
inlawrev-2772	6	35	the	the	DET
inlawrev-2772	6	36	five	five	NUM
inlawrev-2772	6	37	-	-	PUNCT
inlawrev-2772	6	38	state	state	NOUN
inlawrev-2772	6	39	reciprocal	reciprocal	ADJ
inlawrev-2772	6	40	audit	audit	NOUN
inlawrev-2772	6	41	program	program	NOUN
inlawrev-2772	6	42	,	,	PUNCT
inlawrev-2772	6	43	there	there	PRON
inlawrev-2772	6	44	is	be	VERB
inlawrev-2772	6	45	a	a	DET
inlawrev-2772	6	46	real	real	ADJ
inlawrev-2772	6	47	question	question	NOUN
inlawrev-2772	6	48	whether	whether	SCONJ
inlawrev-2772	6	49	indiana	indiana	PROPN
inlawrev-2772	6	50	's	's	PART
inlawrev-2772	6	51	participation	participation	NOUN
inlawrev-2772	6	52	,	,	PUNCT
inlawrev-2772	6	53	if	if	SCONJ
inlawrev-2772	6	54	carried	carry	VERB
inlawrev-2772	6	55	to	to	ADP
inlawrev-2772	6	56	the	the	DET
inlawrev-2772	6	57	fullest	full	ADJ
inlawrev-2772	6	58	extent	extent	NOUN
inlawrev-2772	6	59	apparently	apparently	ADV
inlawrev-2772	6	60	contemplated	contemplate	VERB
inlawrev-2772	6	61	,	,	PUNCT
inlawrev-2772	6	62	would	would	AUX
inlawrev-2772	6	63	exceed	exceed	VERB
inlawrev-2772	6	64	the	the	DET
inlawrev-2772	6	65	department	department	NOUN
inlawrev-2772	6	66	's	's	PART
inlawrev-2772	6	67	statutory	statutory	ADJ
inlawrev-2772	6	68	audit	audit	NOUN
inlawrev-2772	6	69	powers	power	NOUN
inlawrev-2772	6	70	.	.	PUNCT
inlawrev-2772	7	1	a	a	DET
inlawrev-2772	7	2	major	major	ADJ
inlawrev-2772	7	3	setback	setback	NOUN
inlawrev-2772	7	4	for	for	ADP
inlawrev-2772	7	5	the	the	DET
inlawrev-2772	7	6	revenue	revenue	NOUN
inlawrev-2772	7	7	department	department	PROPN
inlawrev-2772	7	8	occurred	occur	VERB
inlawrev-2772	7	9	during	during	ADP
inlawrev-2772	7	10	the	the	DET
inlawrev-2772	7	11	survey	survey	NOUN
inlawrev-2772	7	12	period	period	NOUN
inlawrev-2772	7	13	when	when	SCONJ
inlawrev-2772	7	14	the	the	DET
inlawrev-2772	7	15	court	court	NOUN
inlawrev-2772	7	16	of	of	ADP
inlawrev-2772	7	17	appeals	appeals	PROPN
inlawrev-2772	7	18	in	in	ADP
inlawrev-2772	7	19	indiana	indiana	PROPN
inlawrev-2772	7	20	department	department	PROPN
inlawrev-2772	7	21	of	of	ADP
inlawrev-2772	7	22	state	state	PROPN
inlawrev-2772	7	23	revenue	revenue	NOUN
inlawrev-2772	7	24	v.	v.	ADP
inlawrev-2772	7	25	best	well	ADV
inlawrev-2772	7	26	ever	ever	ADV
inlawrev-2772	7	27	companies^	companies^	PROPN
inlawrev-2772	7	28	inc	inc	PROPN
inlawrev-2772	7	29	.	.	PROPN
inlawrev-2772	7	30	,^	,^	PUNCT
inlawrev-2772	7	31	struck	strike	VERB
inlawrev-2772	7	32	down	down	ADP
inlawrev-2772	7	33	a	a	DET
inlawrev-2772	7	34	gross	gross	ADJ
inlawrev-2772	7	35	income	income	NOUN
inlawrev-2772	7	36	tax	tax	NOUN
inlawrev-2772	7	37	regulation	regulation	NOUN
inlawrev-2772	7	38	that	that	PRON
inlawrev-2772	7	39	the	the	DET
inlawrev-2772	7	40	revenue	revenue	NOUN
inlawrev-2772	7	41	department	department	NOUN
inlawrev-2772	7	42	had	have	AUX
inlawrev-2772	7	43	promulgated	promulgate	VERB
inlawrev-2772	7	44	to	to	PART
inlawrev-2772	7	45	curtail	curtail	VERB
inlawrev-2772	7	46	the	the	DET
inlawrev-2772	7	47	availability	availability	NOUN
inlawrev-2772	7	48	to	to	ADP
inlawrev-2772	7	49	wholesale	wholesale	ADJ
inlawrev-2772	7	50	grocers	grocer	NOUN
inlawrev-2772	7	51	of	of	ADP
inlawrev-2772	7	52	the	the	DET
inlawrev-2772	7	53	*	*	PUNCT
inlawrev-2772	7	54	'	'	PUNCT
inlawrev-2772	7	55	gross	gross	ADJ
inlawrev-2772	7	56	earnings	earning	NOUN
inlawrev-2772	7	57	"	"	PUNCT
inlawrev-2772	7	58	basis	basis	NOUN
inlawrev-2772	7	59	for	for	ADP
inlawrev-2772	7	60	reporting	report	VERB
inlawrev-2772	7	61	gross	gross	ADJ
inlawrev-2772	7	62	income	income	NOUN
inlawrev-2772	7	63	tax	tax	NOUN
inlawrev-2772	7	64	liability	liability	NOUN
inlawrev-2772	7	65	.	.	PUNCT
inlawrev-2772	8	1	best	good	ADJ
inlawrev-2772	8	2	ever	ever	ADV
inlawrev-2772	8	3	will	will	AUX
inlawrev-2772	8	4	also	also	ADV
inlawrev-2772	8	5	be	be	AUX
inlawrev-2772	8	6	significant	significant	ADJ
inlawrev-2772	8	7	in	in	ADP
inlawrev-2772	8	8	the	the	DET
inlawrev-2772	8	9	future	future	NOUN
inlawrev-2772	8	10	as	as	SCONJ
inlawrev-2772	8	11	it	it	PRON
inlawrev-2772	8	12	represents	represent	VERB
inlawrev-2772	8	13	once	once	ADV
inlawrev-2772	8	14	again	again	ADV
inlawrev-2772	8	15	a	a	DET
inlawrev-2772	8	16	judicial	judicial	ADJ
inlawrev-2772	8	17	admonition	admonition	NOUN
inlawrev-2772	8	18	to	to	ADP
inlawrev-2772	8	19	the	the	DET
inlawrev-2772	8	20	partner	partner	NOUN
inlawrev-2772	8	21	,	,	PUNCT
inlawrev-2772	8	22	baker	baker	PROPN
inlawrev-2772	8	23	&	&	CCONJ
inlawrev-2772	8	24	daniels	daniels	PROPN
inlawrev-2772	8	25	,	,	PUNCT
inlawrev-2772	8	26	indianapolis	indianapolis	PROPN
inlawrev-2772	8	27	.	.	PUNCT
inlawrev-2772	9	1	a.b	a.b	PROPN
inlawrev-2772	9	2	.	.	PROPN
inlawrev-2772	9	3	,	,	PUNCT
inlawrev-2772	9	4	hiram	hiram	PROPN
inlawrev-2772	9	5	college	college	NOUN
inlawrev-2772	9	6	,	,	PUNCT
inlawrev-2772	9	7	1974	1974	NUM
inlawrev-2772	9	8	;	;	PUNCT
inlawrev-2772	9	9	j.d	j.d	PROPN
inlawrev-2772	9	10	.	.	PROPN
inlawrev-2772	9	11	indiana	indiana	PROPN
inlawrev-2772	9	12	university	university	PROPN
inlawrev-2772	9	13	school	school	NOUN
inlawrev-2772	9	14	of	of	ADP
inlawrev-2772	9	15	law	law	NOUN
inlawrev-2772	9	16	,	,	PUNCT
inlawrev-2772	9	17	1977	1977	NUM
inlawrev-2772	9	18	.	.	PUNCT
inlawrev-2772	10	1	*	*	PUNCT
inlawrev-2772	10	2	*	*	PUNCT
inlawrev-2772	10	3	vice	vice	NOUN
inlawrev-2772	10	4	president	president	NOUN
inlawrev-2772	10	5	and	and	CCONJ
inlawrev-2772	10	6	general	general	ADJ
inlawrev-2772	10	7	counsel	counsel	NOUN
inlawrev-2772	10	8	,	,	PUNCT
inlawrev-2772	10	9	eli	eli	PROPN
inlawrev-2772	10	10	lilly	lilly	PROPN
inlawrev-2772	10	11	&	&	CCONJ
inlawrev-2772	10	12	co.	co.	PROPN
inlawrev-2772	10	13	;	;	PUNCT
inlawrev-2772	10	14	former	former	ADJ
inlawrev-2772	10	15	partner	partner	NOUN
inlawrev-2772	10	16	,	,	PUNCT
inlawrev-2772	10	17	baker	baker	PROPN
inlawrev-2772	10	18	&	&	CCONJ
inlawrev-2772	10	19	daniels	daniels	PROPN
inlawrev-2772	10	20	,	,	PUNCT
inlawrev-2772	10	21	indianapolis	indianapolis	PROPN
inlawrev-2772	10	22	.	.	PUNCT
inlawrev-2772	11	1	a.b	a.b	PROPN
inlawrev-2772	11	2	.	.	PROPN
inlawrev-2772	11	3	indiana	indiana	PROPN
inlawrev-2772	11	4	university	university	PROPN
inlawrev-2772	11	5	,	,	PUNCT
inlawrev-2772	11	6	1951	1951	NUM
inlawrev-2772	11	7	;	;	PUNCT
inlawrev-2772	11	8	ll.b	ll.b	ADJ
inlawrev-2772	11	9	.	.	PUNCT
inlawrev-2772	12	1	university	university	NOUN
inlawrev-2772	12	2	of	of	ADP
inlawrev-2772	12	3	michigan	michigan	PROPN
inlawrev-2772	12	4	law	law	PROPN
inlawrev-2772	12	5	school	school	NOUN
inlawrev-2772	12	6	,	,	PUNCT
inlawrev-2772	12	7	1954	1954	NUM
inlawrev-2772	12	8	.	.	PUNCT
inlawrev-2772	13	1	'	'	PUNCT
inlawrev-2772	13	2	495	495	NUM
inlawrev-2772	13	3	n.e.2d	n.e.2d	NOUN
inlawrev-2772	13	4	785	785	NUM
inlawrev-2772	13	5	(	(	PUNCT
inlawrev-2772	13	6	ind	ind	NOUN
inlawrev-2772	13	7	.	.	PUNCT
inlawrev-2772	14	1	ct	ct	PROPN
inlawrev-2772	14	2	.	.	PUNCT
inlawrev-2772	15	1	app	app	PROPN
inlawrev-2772	15	2	.	.	PROPN
inlawrev-2772	15	3	1986	1986	NUM
inlawrev-2772	15	4	)	)	PUNCT
inlawrev-2772	15	5	.	.	PUNCT
inlawrev-2772	16	1	383	383	NUM
inlawrev-2772	16	2	384	384	NUM
inlawrev-2772	16	3	indiana	indiana	PROPN
inlawrev-2772	16	4	law	law	PROPN
inlawrev-2772	16	5	review	review	NOUN
inlawrev-2772	17	1	[	[	X
inlawrev-2772	17	2	vol	vol	NOUN
inlawrev-2772	17	3	.	.	PUNCT
inlawrev-2772	17	4	21:383	21:383	NUM
inlawrev-2772	17	5	state	state	NOUN
inlawrev-2772	17	6	's	's	PART
inlawrev-2772	17	7	tax	tax	NOUN
inlawrev-2772	17	8	agencies	agency	NOUN
inlawrev-2772	17	9	that	that	PRON
inlawrev-2772	17	10	their	their	PRON
inlawrev-2772	17	11	'	'	NOUN
inlawrev-2772	17	12	*	*	PUNCT
inlawrev-2772	17	13	powers	power	NOUN
inlawrev-2772	17	14	are	be	AUX
inlawrev-2772	17	15	strictly	strictly	ADV
inlawrev-2772	17	16	hmited	hmite	VERB
inlawrev-2772	17	17	to	to	ADP
inlawrev-2772	17	18	[	[	PUNCT
inlawrev-2772	17	19	their	their	PRON
inlawrev-2772	17	20	]	]	PUNCT
inlawrev-2772	17	21	authorizing	authorize	VERB
inlawrev-2772	17	22	statute	statute	NOUN
inlawrev-2772	17	23	.	.	PUNCT
inlawrev-2772	18	1	"	"	PUNCT
inlawrev-2772	18	2	^	^	SYM
inlawrev-2772	18	3	ii	ii	X
inlawrev-2772	18	4	.	.	PUNCT
inlawrev-2772	19	1	the	the	DET
inlawrev-2772	19	2	emerging	emerge	VERB
inlawrev-2772	19	3	role	role	NOUN
inlawrev-2772	19	4	of	of	ADP
inlawrev-2772	19	5	the	the	DET
inlawrev-2772	19	6	indiana	indiana	PROPN
inlawrev-2772	19	7	tax	tax	PROPN
inlawrev-2772	19	8	court	court	NOUN
inlawrev-2772	19	9	since	since	SCONJ
inlawrev-2772	19	10	its	its	PRON
inlawrev-2772	19	11	opening	opening	NOUN
inlawrev-2772	19	12	day	day	NOUN
inlawrev-2772	19	13	in	in	ADP
inlawrev-2772	19	14	july	july	PROPN
inlawrev-2772	19	15	1986	1986	NUM
inlawrev-2772	19	16	,	,	PUNCT
inlawrev-2772	19	17	the	the	DET
inlawrev-2772	19	18	indiana	indiana	PROPN
inlawrev-2772	19	19	tax	tax	PROPN
inlawrev-2772	19	20	court	court	NOUN
inlawrev-2772	19	21	has	have	AUX
inlawrev-2772	19	22	already	already	ADV
inlawrev-2772	19	23	proved	prove	VERB
inlawrev-2772	19	24	itself	itself	PRON
inlawrev-2772	19	25	to	to	PART
inlawrev-2772	19	26	be	be	AUX
inlawrev-2772	19	27	an	an	DET
inlawrev-2772	19	28	extremely	extremely	ADV
inlawrev-2772	19	29	capable	capable	ADJ
inlawrev-2772	19	30	and	and	CCONJ
inlawrev-2772	19	31	energetic	energetic	ADJ
inlawrev-2772	19	32	court	court	NOUN
inlawrev-2772	19	33	,	,	PUNCT
inlawrev-2772	19	34	resolved	resolve	VERB
inlawrev-2772	19	35	to	to	ADP
inlawrev-2772	19	36	examining	examine	VERB
inlawrev-2772	19	37	tax	tax	NOUN
inlawrev-2772	19	38	issues	issue	NOUN
inlawrev-2772	19	39	thoroughly	thoroughly	ADV
inlawrev-2772	19	40	and	and	CCONJ
inlawrev-2772	19	41	rendering	render	VERB
inlawrev-2772	19	42	decisions	decision	NOUN
inlawrev-2772	19	43	with	with	ADP
inlawrev-2772	19	44	dispatch	dispatch	NOUN
inlawrev-2772	19	45	.	.	PUNCT
inlawrev-2772	20	1	in	in	ADP
inlawrev-2772	20	2	its	its	PRON
inlawrev-2772	20	3	inaugural	inaugural	ADJ
inlawrev-2772	20	4	term	term	NOUN
inlawrev-2772	20	5	,	,	PUNCT
inlawrev-2772	20	6	the	the	DET
inlawrev-2772	20	7	tax	tax	NOUN
inlawrev-2772	20	8	court	court	NOUN
inlawrev-2772	20	9	issued	issue	VERB
inlawrev-2772	20	10	over	over	ADP
inlawrev-2772	20	11	20	20	NUM
inlawrev-2772	20	12	opinions	opinion	NOUN
inlawrev-2772	20	13	which	which	PRON
inlawrev-2772	20	14	give	give	VERB
inlawrev-2772	20	15	tax	tax	NOUN
inlawrev-2772	20	16	practitioners	practitioner	NOUN
inlawrev-2772	20	17	substantial	substantial	ADJ
inlawrev-2772	20	18	direction	direction	NOUN
inlawrev-2772	20	19	on	on	ADP
inlawrev-2772	20	20	a	a	DET
inlawrev-2772	20	21	broad	broad	ADJ
inlawrev-2772	20	22	range	range	NOUN
inlawrev-2772	20	23	of	of	ADP
inlawrev-2772	20	24	indiana	indiana	PROPN
inlawrev-2772	20	25	tax	tax	NOUN
inlawrev-2772	20	26	issues	issue	NOUN
inlawrev-2772	20	27	.	.	PUNCT
inlawrev-2772	21	1	from	from	ADP
inlawrev-2772	21	2	its	its	PRON
inlawrev-2772	21	3	early	early	ADJ
inlawrev-2772	21	4	decisions	decision	NOUN
inlawrev-2772	21	5	,	,	PUNCT
inlawrev-2772	21	6	it	it	PRON
inlawrev-2772	21	7	is	be	AUX
inlawrev-2772	21	8	clear	clear	ADJ
inlawrev-2772	21	9	that	that	SCONJ
inlawrev-2772	21	10	the	the	DET
inlawrev-2772	21	11	court	court	NOUN
inlawrev-2772	21	12	perceives	perceive	VERB
inlawrev-2772	21	13	that	that	SCONJ
inlawrev-2772	21	14	it	it	PRON
inlawrev-2772	21	15	possesses	possess	VERB
inlawrev-2772	21	16	broad	broad	ADJ
inlawrev-2772	21	17	jurisdiction	jurisdiction	NOUN
inlawrev-2772	21	18	over	over	ADP
inlawrev-2772	21	19	state	state	NOUN
inlawrev-2772	21	20	tax	tax	NOUN
inlawrev-2772	21	21	matters	matter	NOUN
inlawrev-2772	21	22	and	and	CCONJ
inlawrev-2772	21	23	,	,	PUNCT
inlawrev-2772	21	24	very	very	ADV
inlawrev-2772	21	25	significantly	significantly	ADV
inlawrev-2772	21	26	,	,	PUNCT
inlawrev-2772	21	27	it	it	PRON
inlawrev-2772	21	28	also	also	ADV
inlawrev-2772	21	29	appears	appear	VERB
inlawrev-2772	21	30	that	that	SCONJ
inlawrev-2772	21	31	the	the	DET
inlawrev-2772	21	32	court	court	NOUN
inlawrev-2772	21	33	may	may	AUX
inlawrev-2772	21	34	be	be	AUX
inlawrev-2772	21	35	positing	posit	VERB
inlawrev-2772	21	36	its	its	PRON
inlawrev-2772	21	37	judicial	judicial	ADJ
inlawrev-2772	21	38	role	role	NOUN
inlawrev-2772	21	39	as	as	ADP
inlawrev-2772	21	40	a	a	DET
inlawrev-2772	21	41	coequal	coequal	NOUN
inlawrev-2772	21	42	or	or	CCONJ
inlawrev-2772	21	43	near	near	ADP
inlawrev-2772	21	44	co	co	NOUN
inlawrev-2772	21	45	-	-	ADJ
inlawrev-2772	21	46	equal	equal	ADJ
inlawrev-2772	21	47	of	of	ADP
inlawrev-2772	21	48	the	the	DET
inlawrev-2772	21	49	court	court	NOUN
inlawrev-2772	21	50	of	of	ADP
inlawrev-2772	21	51	appeals	appeal	NOUN
inlawrev-2772	21	52	.	.	PUNCT
inlawrev-2772	22	1	admittedly	admittedly	ADV
inlawrev-2772	22	2	,	,	PUNCT
inlawrev-2772	22	3	this	this	DET
inlawrev-2772	22	4	latter	latter	ADJ
inlawrev-2772	22	5	observation	observation	NOUN
inlawrev-2772	22	6	may	may	AUX
inlawrev-2772	22	7	be	be	AUX
inlawrev-2772	22	8	premature	premature	ADJ
inlawrev-2772	22	9	and	and	CCONJ
inlawrev-2772	22	10	unwarranted	unwarranted	ADJ
inlawrev-2772	22	11	.	.	PUNCT
inlawrev-2772	23	1	it	it	PRON
inlawrev-2772	23	2	is	be	AUX
inlawrev-2772	23	3	true	true	ADJ
inlawrev-2772	23	4	that	that	SCONJ
inlawrev-2772	23	5	the	the	DET
inlawrev-2772	23	6	tax	tax	NOUN
inlawrev-2772	23	7	court	court	NOUN
inlawrev-2772	23	8	was	be	AUX
inlawrev-2772	23	9	statutorily	statutorily	ADV
inlawrev-2772	23	10	established	establish	VERB
inlawrev-2772	23	11	as	as	ADP
inlawrev-2772	23	12	"	"	PUNCT
inlawrev-2772	23	13	[	[	X
inlawrev-2772	23	14	a]n	a]n	ADJ
inlawrev-2772	23	15	appellate	appellate	ADJ
inlawrev-2772	23	16	court	court	NOUN
inlawrev-2772	23	17	,	,	PUNCT
inlawrev-2772	23	18	"	"	PUNCT
inlawrev-2772	23	19	^	^	PUNCT
inlawrev-2772	23	20	but	but	CCONJ
inlawrev-2772	23	21	it	it	PRON
inlawrev-2772	23	22	is	be	AUX
inlawrev-2772	23	23	also	also	ADV
inlawrev-2772	23	24	true	true	ADJ
inlawrev-2772	23	25	that	that	SCONJ
inlawrev-2772	23	26	the	the	DET
inlawrev-2772	23	27	court	court	NOUN
inlawrev-2772	23	28	of	of	ADP
inlawrev-2772	23	29	appeals	appeals	PROPN
inlawrev-2772	23	30	is	be	AUX
inlawrev-2772	23	31	a	a	DET
inlawrev-2772	23	32	constitutionally	constitutionally	ADV
inlawrev-2772	23	33	estabushed	estabushed	ADJ
inlawrev-2772	23	34	court	court	NOUN
inlawrev-2772	23	35	.	.	PUNCT
inlawrev-2772	24	1	"	"	PUNCT
inlawrev-2772	24	2	^	^	PUNCT
inlawrev-2772	24	3	therefore	therefore	ADV
inlawrev-2772	24	4	,	,	PUNCT
inlawrev-2772	24	5	the	the	DET
inlawrev-2772	24	6	tax	tax	NOUN
inlawrev-2772	24	7	court	court	NOUN
inlawrev-2772	24	8	,	,	PUNCT
inlawrev-2772	24	9	while	while	SCONJ
inlawrev-2772	24	10	denominated	denominate	VERB
inlawrev-2772	24	11	an	an	DET
inlawrev-2772	24	12	"	"	PUNCT
inlawrev-2772	24	13	appellate	appellate	ADJ
inlawrev-2772	24	14	court	court	NOUN
inlawrev-2772	24	15	,	,	PUNCT
inlawrev-2772	24	16	"	"	PUNCT
inlawrev-2772	24	17	may	may	AUX
inlawrev-2772	24	18	on	on	ADP
inlawrev-2772	24	19	its	its	PRON
inlawrev-2772	24	20	own	own	ADJ
inlawrev-2772	24	21	—	—	PUNCT
inlawrev-2772	24	22	as	as	SCONJ
inlawrev-2772	24	23	it	it	PRON
inlawrev-2772	24	24	continues	continue	VERB
inlawrev-2772	24	25	to	to	PART
inlawrev-2772	24	26	develop	develop	VERB
inlawrev-2772	24	27	its	its	PRON
inlawrev-2772	24	28	view	view	NOUN
inlawrev-2772	24	29	of	of	ADP
inlawrev-2772	24	30	its	its	PRON
inlawrev-2772	24	31	proper	proper	ADJ
inlawrev-2772	24	32	jurisprudential	jurisprudential	ADJ
inlawrev-2772	24	33	role	role	NOUN
inlawrev-2772	24	34	—	—	PUNCT
inlawrev-2772	24	35	assume	assume	VERB
inlawrev-2772	24	36	a	a	DET
inlawrev-2772	24	37	deferential	deferential	ADJ
inlawrev-2772	24	38	position	position	NOUN
inlawrev-2772	24	39	to	to	ADP
inlawrev-2772	24	40	the	the	DET
inlawrev-2772	24	41	court	court	NOUN
inlawrev-2772	24	42	of	of	ADP
inlawrev-2772	24	43	appeals	appeal	NOUN
inlawrev-2772	24	44	and	and	CCONJ
inlawrev-2772	24	45	to	to	ADP
inlawrev-2772	24	46	the	the	DET
inlawrev-2772	24	47	decisions	decision	NOUN
inlawrev-2772	24	48	of	of	ADP
inlawrev-2772	24	49	that	that	DET
inlawrev-2772	24	50	court	court	NOUN
inlawrev-2772	24	51	.	.	PUNCT
inlawrev-2772	25	1	nevertheless	nevertheless	ADV
inlawrev-2772	25	2	,	,	PUNCT
inlawrev-2772	25	3	until	until	SCONJ
inlawrev-2772	25	4	this	this	DET
inlawrev-2772	25	5	uncertainty	uncertainty	NOUN
inlawrev-2772	25	6	as	as	ADP
inlawrev-2772	25	7	to	to	ADP
inlawrev-2772	25	8	the	the	DET
inlawrev-2772	25	9	relative	relative	ADJ
inlawrev-2772	25	10	roles	role	NOUN
inlawrev-2772	25	11	of	of	ADP
inlawrev-2772	25	12	the	the	DET
inlawrev-2772	25	13	tax	tax	NOUN
inlawrev-2772	25	14	court	court	NOUN
inlawrev-2772	25	15	and	and	CCONJ
inlawrev-2772	25	16	court	court	NOUN
inlawrev-2772	25	17	of	of	ADP
inlawrev-2772	25	18	appeals	appeal	NOUN
inlawrev-2772	25	19	is	be	AUX
inlawrev-2772	25	20	cleared	clear	VERB
inlawrev-2772	25	21	up	up	ADP
inlawrev-2772	25	22	,	,	PUNCT
inlawrev-2772	25	23	the	the	DET
inlawrev-2772	25	24	precedential	precedential	ADJ
inlawrev-2772	25	25	value	value	NOUN
inlawrev-2772	25	26	of	of	ADP
inlawrev-2772	25	27	existing	exist	VERB
inlawrev-2772	25	28	court	court	NOUN
inlawrev-2772	25	29	of	of	ADP
inlawrev-2772	25	30	appeals	appeal	NOUN
inlawrev-2772	25	31	decisions	decision	NOUN
inlawrev-2772	25	32	may	may	AUX
inlawrev-2772	25	33	be	be	AUX
inlawrev-2772	25	34	clouded.^	clouded.^	NOUN
inlawrev-2772	25	35	a.	a.	NOUN
inlawrev-2772	25	36	perfecting	perfect	VERB
inlawrev-2772	25	37	an	an	DET
inlawrev-2772	25	38	appeal	appeal	NOUN
inlawrev-2772	25	39	from	from	ADP
inlawrev-2772	25	40	the	the	DET
inlawrev-2772	25	41	state	state	NOUN
inlawrev-2772	25	42	tax	tax	NOUN
inlawrev-2772	25	43	board	board	NOUN
inlawrev-2772	25	44	—	—	PUNCT
inlawrev-2772	25	45	the	the	DET
inlawrev-2772	25	46	tax	tax	NOUN
inlawrev-2772	25	47	court	court	NOUN
inlawrev-2772	25	48	rejects	reject	VERB
inlawrev-2772	25	49	the	the	DET
inlawrev-2772	25	50	margrat	margrat	NOUN
inlawrev-2772	25	51	decision	decision	NOUN
inlawrev-2772	25	52	in	in	ADP
inlawrev-2772	25	53	lesea	lesea	PROPN
inlawrev-2772	25	54	broadcasting	broadcasting	PROPN
inlawrev-2772	25	55	corp	corp	PROPN
inlawrev-2772	25	56	.	.	PROPN
inlawrev-2772	25	57	v.	v.	ADP
inlawrev-2772	25	58	state	state	PROPN
inlawrev-2772	25	59	board	board	PROPN
inlawrev-2772	25	60	of	of	ADP
inlawrev-2772	25	61	tax	tax	NOUN
inlawrev-2772	25	62	commissioners,^	commissioners,^	PROPN
inlawrev-2772	25	63	the	the	DET
inlawrev-2772	25	64	tax	tax	NOUN
inlawrev-2772	25	65	court	court	NOUN
inlawrev-2772	25	66	,	,	PUNCT
inlawrev-2772	25	67	declining	decline	VERB
inlawrev-2772	25	68	to	to	PART
inlawrev-2772	25	69	follow	follow	VERB
inlawrev-2772	25	70	a	a	DET
inlawrev-2772	25	71	1982	1982	NUM
inlawrev-2772	25	72	court	court	NOUN
inlawrev-2772	25	73	of	of	ADP
inlawrev-2772	25	74	appeals	appeal	NOUN
inlawrev-2772	25	75	decision	decision	NOUN
inlawrev-2772	25	76	,	,	PUNCT
inlawrev-2772	25	77	upheld	uphold	VERB
inlawrev-2772	25	78	the	the	DET
inlawrev-2772	25	79	applicability	applicability	NOUN
inlawrev-2772	25	80	of	of	ADP
inlawrev-2772	25	81	trial	trial	NOUN
inlawrev-2772	25	82	rule	rule	NOUN
inlawrev-2772	25	83	5(e	5(e	NUM
inlawrev-2772	25	84	)	)	PUNCT
inlawrev-2772	25	85	to	to	ADP
inlawrev-2772	25	86	the	the	DET
inlawrev-2772	25	87	filing	filing	NOUN
inlawrev-2772	25	88	of	of	ADP
inlawrev-2772	25	89	the	the	DET
inlawrev-2772	25	90	notice	notice	NOUN
inlawrev-2772	25	91	of	of	ADP
inlawrev-2772	25	92	appeal	appeal	NOUN
inlawrev-2772	25	93	with	with	ADP
inlawrev-2772	25	94	the	the	DET
inlawrev-2772	25	95	state	state	NOUN
inlawrev-2772	25	96	tax	tax	NOUN
inlawrev-2772	25	97	board	board	NOUN
inlawrev-2772	25	98	that	that	PRON
inlawrev-2772	25	99	is	be	AUX
inlawrev-2772	25	100	required	require	VERB
inlawrev-2772	25	101	by	by	ADP
inlawrev-2772	25	102	indiana	indiana	PROPN
inlawrev-2772	25	103	code	code	PROPN
inlawrev-2772	25	104	section	section	NOUN
inlawrev-2772	25	105	6	6	NUM
inlawrev-2772	25	106	-	-	SYM
inlawrev-2772	25	107	1.1	1.1	NUM
inlawrev-2772	25	108	-	-	PUNCT
inlawrev-2772	25	109	15	15	NUM
inlawrev-2772	25	110	-	-	SYM
inlawrev-2772	25	111	5	5	NUM
inlawrev-2772	25	112	.	.	PUNCT
inlawrev-2772	26	1	in	in	ADP
inlawrev-2772	26	2	doing	do	VERB
inlawrev-2772	26	3	so	so	ADV
inlawrev-2772	26	4	,	,	PUNCT
inlawrev-2772	26	5	the	the	DET
inlawrev-2772	26	6	tax	tax	NOUN
inlawrev-2772	26	7	court	court	NOUN
inlawrev-2772	26	8	affirmed	affirm	VERB
inlawrev-2772	26	9	its	its	PRON
inlawrev-2772	26	10	support	support	NOUN
inlawrev-2772	26	11	for	for	ADP
inlawrev-2772	26	12	the	the	DET
inlawrev-2772	26	13	view	view	NOUN
inlawrev-2772	26	14	that	that	SCONJ
inlawrev-2772	26	15	the	the	DET
inlawrev-2772	26	16	trial	trial	NOUN
inlawrev-2772	26	17	rules	rule	NOUN
inlawrev-2772	26	18	should	should	AUX
inlawrev-2772	26	19	be	be	AUX
inlawrev-2772	26	20	applied	apply	VERB
inlawrev-2772	26	21	in	in	ADP
inlawrev-2772	26	22	resolving	resolve	VERB
inlawrev-2772	26	23	ambiguities	ambiguity	NOUN
inlawrev-2772	26	24	^id	^id	NUM
inlawrev-2772	26	25	.	.	PUNCT
inlawrev-2772	27	1	at	at	ADP
inlawrev-2772	27	2	787	787	NUM
inlawrev-2772	27	3	.	.	PUNCT
inlawrev-2772	27	4	^ind	^ind	NOUN
inlawrev-2772	27	5	.	.	PUNCT
inlawrev-2772	27	6	code	code	NOUN
inlawrev-2772	27	7	§	§	PROPN
inlawrev-2772	27	8	33	33	NUM
inlawrev-2772	27	9	-	-	SYM
inlawrev-2772	27	10	3	3	NUM
inlawrev-2772	27	11	-	-	SYM
inlawrev-2772	27	12	5	5	NUM
inlawrev-2772	27	13	-	-	SYM
inlawrev-2772	27	14	1	1	NUM
inlawrev-2772	27	15	(	(	PUNCT
inlawrev-2772	27	16	supp	supp	PROPN
inlawrev-2772	27	17	.	.	PUNCT
inlawrev-2772	27	18	1987	1987	NUM
inlawrev-2772	27	19	)	)	PUNCT
inlawrev-2772	27	20	.	.	PUNCT
inlawrev-2772	28	1	^ind	^ind	X
inlawrev-2772	28	2	.	.	PUNCT
inlawrev-2772	29	1	const	const	ADJ
inlawrev-2772	29	2	,	,	PUNCT
inlawrev-2772	29	3	art	art	NOUN
inlawrev-2772	29	4	.	.	PUNCT
inlawrev-2772	30	1	vii	vii	PROPN
inlawrev-2772	30	2	,	,	PUNCT
inlawrev-2772	30	3	§	§	PROPN
inlawrev-2772	30	4	6	6	NUM
inlawrev-2772	30	5	.	.	PUNCT
inlawrev-2772	30	6	'	'	PUNCT
inlawrev-2772	30	7	note	note	VERB
inlawrev-2772	30	8	that	that	SCONJ
inlawrev-2772	30	9	appeals	appeal	NOUN
inlawrev-2772	30	10	from	from	ADP
inlawrev-2772	30	11	tax	tax	NOUN
inlawrev-2772	30	12	court	court	NOUN
inlawrev-2772	30	13	decisions	decision	NOUN
inlawrev-2772	30	14	are	be	AUX
inlawrev-2772	30	15	to	to	PART
inlawrev-2772	30	16	be	be	AUX
inlawrev-2772	30	17	lodged	lodge	VERB
inlawrev-2772	30	18	directly	directly	ADV
inlawrev-2772	30	19	with	with	ADP
inlawrev-2772	30	20	the	the	DET
inlawrev-2772	30	21	supreme	supreme	PROPN
inlawrev-2772	30	22	court	court	PROPN
inlawrev-2772	30	23	and	and	CCONJ
inlawrev-2772	30	24	thus	thus	ADV
inlawrev-2772	30	25	the	the	DET
inlawrev-2772	30	26	court	court	NOUN
inlawrev-2772	30	27	of	of	ADP
inlawrev-2772	30	28	appeals	appeals	PROPN
inlawrev-2772	30	29	has	have	VERB
inlawrev-2772	30	30	no	no	DET
inlawrev-2772	30	31	appellate	appellate	ADJ
inlawrev-2772	30	32	jurisdiction	jurisdiction	NOUN
inlawrev-2772	30	33	as	as	ADP
inlawrev-2772	30	34	to	to	ADP
inlawrev-2772	30	35	tax	tax	NOUN
inlawrev-2772	30	36	court	court	NOUN
inlawrev-2772	30	37	ruhngs	ruhng	NOUN
inlawrev-2772	30	38	.	.	PUNCT
inlawrev-2772	31	1	state	state	PROPN
inlawrev-2772	31	2	bd	bd	PROPN
inlawrev-2772	31	3	.	.	PROPN
inlawrev-2772	31	4	of	of	ADP
inlawrev-2772	31	5	tax	tax	NOUN
inlawrev-2772	31	6	comm'rs	comm'rs	PROPN
inlawrev-2772	31	7	v.	v.	ADP
inlawrev-2772	31	8	fraternal	fraternal	ADJ
inlawrev-2772	31	9	order	order	NOUN
inlawrev-2772	31	10	of	of	ADP
inlawrev-2772	31	11	eagles	eagles	PROPN
inlawrev-2772	31	12	lodge	lodge	VERB
inlawrev-2772	31	13	no	no	INTJ
inlawrev-2772	31	14	.	.	PROPN
inlawrev-2772	32	1	255	255	NUM
inlawrev-2772	32	2	,	,	PUNCT
inlawrev-2772	32	3	no	no	INTJ
inlawrev-2772	32	4	.	.	NOUN
inlawrev-2772	32	5	80505	80505	NUM
inlawrev-2772	32	6	-	-	SYM
inlawrev-2772	32	7	8703	8703	NUM
inlawrev-2772	32	8	-	-	PUNCT
inlawrev-2772	32	9	ta-349	ta-349	PROPN
inlawrev-2772	32	10	(	(	PUNCT
inlawrev-2772	32	11	ind	ind	NOUN
inlawrev-2772	32	12	.	.	PUNCT
inlawrev-2772	33	1	apr	apr	PROPN
inlawrev-2772	33	2	.	.	PROPN
inlawrev-2772	33	3	21	21	NUM
inlawrev-2772	33	4	,	,	PUNCT
inlawrev-2772	33	5	1987	1987	NUM
inlawrev-2772	33	6	)	)	PUNCT
inlawrev-2772	33	7	(	(	PUNCT
inlawrev-2772	33	8	order	order	NOUN
inlawrev-2772	33	9	instructing	instruct	VERB
inlawrev-2772	33	10	on	on	ADP
inlawrev-2772	33	11	proper	proper	ADJ
inlawrev-2772	33	12	procedure	procedure	NOUN
inlawrev-2772	33	13	in	in	ADP
inlawrev-2772	33	14	appeahng	appeahng	ADJ
inlawrev-2772	33	15	tax	tax	NOUN
inlawrev-2772	33	16	court	court	NOUN
inlawrev-2772	33	17	decisions	decision	NOUN
inlawrev-2772	33	18	)	)	PUNCT
inlawrev-2772	33	19	.	.	PUNCT
inlawrev-2772	34	1	see	see	VERB
inlawrev-2772	34	2	also	also	ADV
inlawrev-2772	34	3	ind	ind	PROPN
inlawrev-2772	34	4	.	.	PUNCT
inlawrev-2772	35	1	code	code	PROPN
inlawrev-2772	35	2	§	§	PROPN
inlawrev-2772	35	3	33	33	NUM
inlawrev-2772	35	4	-	-	SYM
inlawrev-2772	35	5	3	3	NUM
inlawrev-2772	35	6	-	-	SYM
inlawrev-2772	35	7	5	5	NUM
inlawrev-2772	35	8	-	-	SYM
inlawrev-2772	35	9	15	15	NUM
inlawrev-2772	35	10	(	(	PUNCT
inlawrev-2772	35	11	supp	supp	PROPN
inlawrev-2772	35	12	.	.	PUNCT
inlawrev-2772	35	13	1987	1987	NUM
inlawrev-2772	35	14	)	)	PUNCT
inlawrev-2772	36	1	(	(	PUNCT
inlawrev-2772	36	2	authorizing	authorize	VERB
inlawrev-2772	36	3	appeal	appeal	NOUN
inlawrev-2772	36	4	of	of	ADP
inlawrev-2772	36	5	tax	tax	NOUN
inlawrev-2772	36	6	court	court	NOUN
inlawrev-2772	36	7	decisions	decision	NOUN
inlawrev-2772	36	8	to	to	ADP
inlawrev-2772	36	9	the	the	DET
inlawrev-2772	36	10	supreme	supreme	PROPN
inlawrev-2772	36	11	court	court	PROPN
inlawrev-2772	36	12	)	)	PUNCT
inlawrev-2772	36	13	.	.	PUNCT
inlawrev-2772	37	1	«	«	PUNCT
inlawrev-2772	37	2	512	512	NUM
inlawrev-2772	37	3	n.e.2d	n.e.2d	NOUN
inlawrev-2772	37	4	506	506	NUM
inlawrev-2772	37	5	(	(	PUNCT
inlawrev-2772	37	6	ind	ind	NOUN
inlawrev-2772	37	7	.	.	PUNCT
inlawrev-2772	38	1	t.c	t.c	PROPN
inlawrev-2772	38	2	.	.	PROPN
inlawrev-2772	38	3	1987	1987	NUM
inlawrev-2772	38	4	)	)	PUNCT
inlawrev-2772	38	5	.	.	PUNCT
inlawrev-2772	39	1	1988	1988	NUM
inlawrev-2772	39	2	]	]	PUNCT
inlawrev-2772	39	3	indiana	indiana	PROPN
inlawrev-2772	39	4	taxation	taxation	PROPN
inlawrev-2772	39	5	385	385	NUM
inlawrev-2772	39	6	in	in	ADP
inlawrev-2772	39	7	the	the	DET
inlawrev-2772	39	8	administrative	administrative	ADJ
inlawrev-2772	39	9	procedures	procedure	NOUN
inlawrev-2772	39	10	set	set	VERB
inlawrev-2772	39	11	forth	forth	ADP
inlawrev-2772	39	12	in	in	ADP
inlawrev-2772	39	13	the	the	DET
inlawrev-2772	39	14	tax	tax	NOUN
inlawrev-2772	39	15	laws	law	NOUN
inlawrev-2772	39	16	.	.	PUNCT
inlawrev-2772	40	1	on	on	ADP
inlawrev-2772	40	2	august	august	PROPN
inlawrev-2772	40	3	18	18	NUM
inlawrev-2772	40	4	,	,	PUNCT
inlawrev-2772	40	5	1987	1987	NUM
inlawrev-2772	40	6	,	,	PUNCT
inlawrev-2772	40	7	the	the	DET
inlawrev-2772	40	8	supreme	supreme	PROPN
inlawrev-2772	40	9	court	court	PROPN
inlawrev-2772	40	10	of	of	ADP
inlawrev-2772	40	11	indiana	indiana	PROPN
inlawrev-2772	40	12	sustained	sustain	VERB
inlawrev-2772	40	13	the	the	DET
inlawrev-2772	40	14	tax	tax	NOUN
inlawrev-2772	40	15	court	court	NOUN
inlawrev-2772	40	16	's	's	PART
inlawrev-2772	40	17	decision	decision	NOUN
inlawrev-2772	40	18	,	,	PUNCT
inlawrev-2772	40	19	stating	state	VERB
inlawrev-2772	40	20	that	that	SCONJ
inlawrev-2772	40	21	it	it	PRON
inlawrev-2772	40	22	was	be	AUX
inlawrev-2772	40	23	in	in	ADP
inlawrev-2772	40	24	"	"	PUNCT
inlawrev-2772	40	25	total	total	ADJ
inlawrev-2772	40	26	agreement	agreement	NOUN
inlawrev-2772	40	27	with	with	ADP
inlawrev-2772	40	28	judge	judge	PROPN
inlawrev-2772	40	29	fisher	fisher	PROPN
inlawrev-2772	40	30	's	's	PART
inlawrev-2772	40	31	observation	observation	NOUN
inlawrev-2772	40	32	in	in	ADP
inlawrev-2772	40	33	his	his	PRON
inlawrev-2772	40	34	order	order	NOUN
inlawrev-2772	40	35	"	"	PUNCT
inlawrev-2772	40	36	and	and	CCONJ
inlawrev-2772	40	37	that	that	SCONJ
inlawrev-2772	40	38	"	"	PUNCT
inlawrev-2772	40	39	judge	judge	NOUN
inlawrev-2772	40	40	fisher	fisher	PROPN
inlawrev-2772	40	41	's	's	PART
inlawrev-2772	40	42	order	order	NOUN
inlawrev-2772	40	43	is	be	AUX
inlawrev-2772	40	44	therefore	therefore	ADV
inlawrev-2772	40	45	approved	approve	VERB
inlawrev-2772	40	46	and	and	CCONJ
inlawrev-2772	40	47	adopted	adopt	VERB
inlawrev-2772	40	48	in	in	ADP
inlawrev-2772	40	49	its	its	PRON
inlawrev-2772	40	50	entirety	entirety	NOUN
inlawrev-2772	40	51	for	for	ADP
inlawrev-2772	40	52	the	the	DET
inlawrev-2772	40	53	guidance	guidance	NOUN
inlawrev-2772	40	54	of	of	ADP
inlawrev-2772	40	55	the	the	DET
inlawrev-2772	40	56	bench	bench	NOUN
inlawrev-2772	40	57	and	and	CCONJ
inlawrev-2772	40	58	the	the	DET
inlawrev-2772	40	59	bar	bar	NOUN
inlawrev-2772	40	60	and	and	CCONJ
inlawrev-2772	40	61	administrative	administrative	ADJ
inlawrev-2772	40	62	offices	office	NOUN
inlawrev-2772	40	63	of	of	ADP
inlawrev-2772	40	64	this	this	DET
inlawrev-2772	40	65	state	state	NOUN
inlawrev-2772	40	66	.	.	PUNCT
inlawrev-2772	41	1	"	"	PUNCT
inlawrev-2772	41	2	^	^	PUNCT
inlawrev-2772	41	3	in	in	ADP
inlawrev-2772	41	4	lesea	lesea	NOUN
inlawrev-2772	41	5	,	,	PUNCT
inlawrev-2772	41	6	the	the	DET
inlawrev-2772	41	7	operator	operator	NOUN
inlawrev-2772	41	8	of	of	ADP
inlawrev-2772	41	9	religious	religious	ADJ
inlawrev-2772	41	10	television	television	NOUN
inlawrev-2772	41	11	stations	station	NOUN
inlawrev-2772	41	12	was	be	AUX
inlawrev-2772	41	13	denied	deny	VERB
inlawrev-2772	41	14	a	a	DET
inlawrev-2772	41	15	property	property	NOUN
inlawrev-2772	41	16	tax	tax	NOUN
inlawrev-2772	41	17	exemption	exemption	NOUN
inlawrev-2772	41	18	claim	claim	NOUN
inlawrev-2772	41	19	by	by	ADP
inlawrev-2772	41	20	the	the	DET
inlawrev-2772	41	21	state	state	PROPN
inlawrev-2772	41	22	board	board	PROPN
inlawrev-2772	41	23	of	of	ADP
inlawrev-2772	41	24	tax	tax	NOUN
inlawrev-2772	41	25	commissioners	commissioner	NOUN
inlawrev-2772	41	26	.	.	PUNCT
inlawrev-2772	42	1	notice	notice	NOUN
inlawrev-2772	42	2	of	of	ADP
inlawrev-2772	42	3	that	that	DET
inlawrev-2772	42	4	denial	denial	NOUN
inlawrev-2772	42	5	was	be	AUX
inlawrev-2772	42	6	given	give	VERB
inlawrev-2772	42	7	by	by	ADP
inlawrev-2772	42	8	the	the	DET
inlawrev-2772	42	9	board	board	NOUN
inlawrev-2772	42	10	on	on	ADP
inlawrev-2772	42	11	november	november	PROPN
inlawrev-2772	42	12	7	7	NUM
inlawrev-2772	42	13	,	,	PUNCT
inlawrev-2772	42	14	1986	1986	NUM
inlawrev-2772	42	15	.	.	PUNCT
inlawrev-2772	43	1	as	as	SCONJ
inlawrev-2772	43	2	required	require	VERB
inlawrev-2772	43	3	by	by	ADP
inlawrev-2772	43	4	the	the	DET
inlawrev-2772	43	5	statutory	statutory	ADJ
inlawrev-2772	43	6	procedure	procedure	NOUN
inlawrev-2772	43	7	governing	govern	VERB
inlawrev-2772	43	8	court	court	NOUN
inlawrev-2772	43	9	appeals	appeal	NOUN
inlawrev-2772	43	10	from	from	ADP
inlawrev-2772	43	11	decisions	decision	NOUN
inlawrev-2772	43	12	of	of	ADP
inlawrev-2772	43	13	the	the	DET
inlawrev-2772	43	14	state	state	NOUN
inlawrev-2772	43	15	tax	tax	NOUN
inlawrev-2772	43	16	board,^	board,^	ADP
inlawrev-2772	43	17	lesea	lesea	NOUN
inlawrev-2772	43	18	,	,	PUNCT
inlawrev-2772	43	19	within	within	ADP
inlawrev-2772	43	20	45	45	NUM
inlawrev-2772	43	21	days	day	NOUN
inlawrev-2772	43	22	of	of	ADP
inlawrev-2772	43	23	being	be	AUX
inlawrev-2772	43	24	notified	notify	VERB
inlawrev-2772	43	25	of	of	ADP
inlawrev-2772	43	26	the	the	DET
inlawrev-2772	43	27	board	board	NOUN
inlawrev-2772	43	28	's	's	PART
inlawrev-2772	43	29	decision	decision	NOUN
inlawrev-2772	43	30	,	,	PUNCT
inlawrev-2772	43	31	filed	file	VERB
inlawrev-2772	43	32	a	a	DET
inlawrev-2772	43	33	complaint	complaint	NOUN
inlawrev-2772	43	34	in	in	ADP
inlawrev-2772	43	35	the	the	DET
inlawrev-2772	43	36	tax	tax	NOUN
inlawrev-2772	43	37	court	court	NOUN
inlawrev-2772	43	38	and	and	CCONJ
inlawrev-2772	43	39	served	serve	VERB
inlawrev-2772	43	40	the	the	DET
inlawrev-2772	43	41	attorney	attorney	NOUN
inlawrev-2772	43	42	general	general	NOUN
inlawrev-2772	43	43	with	with	ADP
inlawrev-2772	43	44	a	a	DET
inlawrev-2772	43	45	copy	copy	NOUN
inlawrev-2772	43	46	of	of	ADP
inlawrev-2772	43	47	that	that	DET
inlawrev-2772	43	48	complaint	complaint	NOUN
inlawrev-2772	43	49	.	.	PUNCT
inlawrev-2772	44	1	however	however	ADV
inlawrev-2772	44	2	,	,	PUNCT
inlawrev-2772	44	3	code	code	NOUN
inlawrev-2772	44	4	section	section	NOUN
inlawrev-2772	44	5	6	6	NUM
inlawrev-2772	44	6	-	-	PUNCT
inlawrev-2772	44	7	l.l-15	l.l-15	NUM
inlawrev-2772	44	8	-	-	PUNCT
inlawrev-2772	44	9	5(c)(l	5(c)(l	NUM
inlawrev-2772	44	10	)	)	PUNCT
inlawrev-2772	44	11	also	also	ADV
inlawrev-2772	44	12	requires	require	VERB
inlawrev-2772	44	13	that	that	SCONJ
inlawrev-2772	44	14	the	the	DET
inlawrev-2772	44	15	taxpayer	taxpayer	NOUN
inlawrev-2772	44	16	"	"	PUNCT
inlawrev-2772	44	17	file	file	VERB
inlawrev-2772	44	18	a	a	DET
inlawrev-2772	44	19	written	write	VERB
inlawrev-2772	44	20	notice	notice	NOUN
inlawrev-2772	44	21	with	with	ADP
inlawrev-2772	44	22	the	the	DET
inlawrev-2772	44	23	state	state	NOUN
inlawrev-2772	44	24	board	board	PROPN
inlawrev-2772	44	25	of	of	ADP
inlawrev-2772	44	26	tax	tax	NOUN
inlawrev-2772	44	27	commissioners	commissioner	NOUN
inlawrev-2772	44	28	informing	inform	VERB
inlawrev-2772	44	29	the	the	DET
inlawrev-2772	44	30	board	board	NOUN
inlawrev-2772	44	31	of	of	ADP
inlawrev-2772	44	32	his	his	PRON
inlawrev-2772	44	33	intention	intention	NOUN
inlawrev-2772	44	34	to	to	PART
inlawrev-2772	44	35	appeal	appeal	VERB
inlawrev-2772	44	36	"	"	PUNCT
inlawrev-2772	44	37	within	within	ADP
inlawrev-2772	44	38	45	45	NUM
inlawrev-2772	44	39	days	day	NOUN
inlawrev-2772	44	40	after	after	SCONJ
inlawrev-2772	44	41	the	the	DET
inlawrev-2772	44	42	board	board	NOUN
inlawrev-2772	44	43	gives	give	VERB
inlawrev-2772	44	44	the	the	DET
inlawrev-2772	44	45	taxpayer	taxpayer	NOUN
inlawrev-2772	44	46	notice	notice	NOUN
inlawrev-2772	44	47	of	of	ADP
inlawrev-2772	44	48	its	its	PRON
inlawrev-2772	44	49	final	final	ADJ
inlawrev-2772	44	50	determination.^	determination.^	NOUN
inlawrev-2772	44	51	lesea	lesea	NOUN
inlawrev-2772	44	52	did	do	AUX
inlawrev-2772	44	53	not	not	PART
inlawrev-2772	44	54	deliver	deliver	VERB
inlawrev-2772	44	55	its	its	PRON
inlawrev-2772	44	56	notice	notice	NOUN
inlawrev-2772	44	57	of	of	ADP
inlawrev-2772	44	58	appeal	appeal	NOUN
inlawrev-2772	44	59	to	to	ADP
inlawrev-2772	44	60	the	the	DET
inlawrev-2772	44	61	board	board	NOUN
inlawrev-2772	44	62	on	on	ADP
inlawrev-2772	44	63	december	december	PROPN
inlawrev-2772	44	64	22	22	NUM
inlawrev-2772	44	65	(	(	PUNCT
inlawrev-2772	44	66	the	the	DET
inlawrev-2772	44	67	45th	45th	ADJ
inlawrev-2772	44	68	day	day	NOUN
inlawrev-2772	44	69	following	follow	VERB
inlawrev-2772	44	70	the	the	DET
inlawrev-2772	44	71	date	date	NOUN
inlawrev-2772	44	72	of	of	ADP
inlawrev-2772	44	73	the	the	DET
inlawrev-2772	44	74	board	board	NOUN
inlawrev-2772	44	75	's	's	PART
inlawrev-2772	44	76	notice	notice	NOUN
inlawrev-2772	44	77	denying	deny	VERB
inlawrev-2772	44	78	its	its	PRON
inlawrev-2772	44	79	exemption	exemption	NOUN
inlawrev-2772	44	80	claim	claim	NOUN
inlawrev-2772	44	81	)	)	PUNCT
inlawrev-2772	45	1	but	but	CCONJ
inlawrev-2772	45	2	,	,	PUNCT
inlawrev-2772	45	3	instead	instead	ADV
inlawrev-2772	45	4	it	it	PRON
inlawrev-2772	45	5	deposited	deposit	VERB
inlawrev-2772	45	6	its	its	PRON
inlawrev-2772	45	7	notice	notice	NOUN
inlawrev-2772	45	8	of	of	ADP
inlawrev-2772	45	9	appeal	appeal	NOUN
inlawrev-2772	45	10	in	in	ADP
inlawrev-2772	45	11	the	the	DET
inlawrev-2772	45	12	mail	mail	NOUN
inlawrev-2772	45	13	to	to	ADP
inlawrev-2772	45	14	the	the	DET
inlawrev-2772	45	15	state	state	NOUN
inlawrev-2772	45	16	tax	tax	NOUN
inlawrev-2772	45	17	board	board	NOUN
inlawrev-2772	45	18	on	on	ADP
inlawrev-2772	45	19	december	december	PROPN
inlawrev-2772	45	20	22	22	NUM
inlawrev-2772	45	21	(	(	PUNCT
inlawrev-2772	45	22	again	again	ADV
inlawrev-2772	45	23	,	,	PUNCT
inlawrev-2772	45	24	the	the	DET
inlawrev-2772	45	25	45th	45th	ADJ
inlawrev-2772	45	26	day	day	NOUN
inlawrev-2772	45	27	)	)	PUNCT
inlawrev-2772	45	28	.	.	PUNCT
inlawrev-2772	46	1	the	the	DET
inlawrev-2772	46	2	state	state	PROPN
inlawrev-2772	46	3	tax	tax	NOUN
inlawrev-2772	46	4	board	board	NOUN
inlawrev-2772	46	5	did	do	AUX
inlawrev-2772	46	6	not	not	PART
inlawrev-2772	46	7	actually	actually	ADV
inlawrev-2772	46	8	receive	receive	VERB
inlawrev-2772	46	9	the	the	DET
inlawrev-2772	46	10	notice	notice	NOUN
inlawrev-2772	46	11	from	from	ADP
inlawrev-2772	46	12	lesea	lesea	NOUN
inlawrev-2772	46	13	until	until	ADP
inlawrev-2772	46	14	december	december	PROPN
inlawrev-2772	46	15	24	24	NUM
inlawrev-2772	46	16	.	.	PUNCT
inlawrev-2772	47	1	the	the	DET
inlawrev-2772	47	2	state	state	PROPN
inlawrev-2772	47	3	tax	tax	PROPN
inlawrev-2772	47	4	board	board	NOUN
inlawrev-2772	47	5	sought	seek	VERB
inlawrev-2772	47	6	to	to	PART
inlawrev-2772	47	7	dismiss	dismiss	VERB
inlawrev-2772	47	8	lesea	lesea	NOUN
inlawrev-2772	47	9	'	'	PUNCT
inlawrev-2772	47	10	s	s	NOUN
inlawrev-2772	47	11	complaint	complaint	NOUN
inlawrev-2772	47	12	for	for	ADP
inlawrev-2772	47	13	lack	lack	NOUN
inlawrev-2772	47	14	of	of	ADP
inlawrev-2772	47	15	jurisdiction	jurisdiction	NOUN
inlawrev-2772	47	16	because	because	SCONJ
inlawrev-2772	47	17	lesea	lesea	ADJ
inlawrev-2772	47	18	had	have	AUX
inlawrev-2772	47	19	failed	fail	VERB
inlawrev-2772	47	20	to	to	PART
inlawrev-2772	47	21	physically	physically	ADV
inlawrev-2772	47	22	deliver	deliver	VERB
inlawrev-2772	47	23	the	the	DET
inlawrev-2772	47	24	required	require	VERB
inlawrev-2772	47	25	notice	notice	NOUN
inlawrev-2772	47	26	to	to	ADP
inlawrev-2772	47	27	the	the	DET
inlawrev-2772	47	28	state	state	NOUN
inlawrev-2772	47	29	tax	tax	NOUN
inlawrev-2772	47	30	board	board	NOUN
inlawrev-2772	47	31	before	before	ADP
inlawrev-2772	47	32	the	the	DET
inlawrev-2772	47	33	expiration	expiration	NOUN
inlawrev-2772	47	34	of	of	ADP
inlawrev-2772	47	35	the	the	DET
inlawrev-2772	47	36	45th	45th	ADJ
inlawrev-2772	47	37	day	day	NOUN
inlawrev-2772	47	38	.	.	PUNCT
inlawrev-2772	48	1	the	the	DET
inlawrev-2772	48	2	board	board	NOUN
inlawrev-2772	48	3	relied	rely	VERB
inlawrev-2772	48	4	upon	upon	SCONJ
inlawrev-2772	48	5	a	a	DET
inlawrev-2772	48	6	number	number	NOUN
inlawrev-2772	48	7	of	of	ADP
inlawrev-2772	48	8	cases	case	NOUN
inlawrev-2772	48	9	discussing	discuss	VERB
inlawrev-2772	48	10	the	the	DET
inlawrev-2772	48	11	requirements	requirement	NOUN
inlawrev-2772	48	12	of	of	ADP
inlawrev-2772	48	13	section	section	NOUN
inlawrev-2772	48	14	6	6	NUM
inlawrev-2772	48	15	-	-	SYM
inlawrev-2772	48	16	1.1	1.1	NUM
inlawrev-2772	48	17	-	-	PUNCT
inlawrev-2772	48	18	15	15	NUM
inlawrev-2772	48	19	-	-	SYM
inlawrev-2772	48	20	5	5	NUM
inlawrev-2772	48	21	and	and	CCONJ
inlawrev-2772	48	22	,	,	PUNCT
inlawrev-2772	48	23	in	in	ADP
inlawrev-2772	48	24	particular	particular	ADJ
inlawrev-2772	48	25	,	,	PUNCT
inlawrev-2772	48	26	the	the	DET
inlawrev-2772	48	27	court	court	NOUN
inlawrev-2772	48	28	of	of	ADP
inlawrev-2772	48	29	appeals	appeal	NOUN
inlawrev-2772	48	30	'	'	PART
inlawrev-2772	48	31	1982	1982	NUM
inlawrev-2772	48	32	decision	decision	NOUN
inlawrev-2772	48	33	in	in	ADP
inlawrev-2772	48	34	margrat	margrat	PROPN
inlawrev-2772	48	35	,	,	PUNCT
inlawrev-2772	48	36	inc	inc	PROPN
inlawrev-2772	48	37	.	.	PROPN
inlawrev-2772	48	38	,	,	PUNCT
inlawrev-2772	48	39	v.	v.	PROPN
inlawrev-2772	48	40	indiana	indiana	PROPN
inlawrev-2772	48	41	state	state	PROPN
inlawrev-2772	48	42	board	board	PROPN
inlawrev-2772	48	43	of	of	ADP
inlawrev-2772	48	44	tax	tax	NOUN
inlawrev-2772	48	45	commissioners.^^	commissioners.^^	NOUN
inlawrev-2772	48	46	margrat	margrat	NOUN
inlawrev-2772	48	47	held	hold	VERB
inlawrev-2772	48	48	that	that	SCONJ
inlawrev-2772	48	49	,	,	PUNCT
inlawrev-2772	48	50	under	under	ADP
inlawrev-2772	48	51	section	section	NOUN
inlawrev-2772	48	52	6	6	NUM
inlawrev-2772	48	53	-	-	SYM
inlawrev-2772	48	54	1.1	1.1	NUM
inlawrev-2772	48	55	-	-	PUNCT
inlawrev-2772	48	56	15	15	NUM
inlawrev-2772	48	57	-	-	SYM
inlawrev-2772	48	58	5	5	NUM
inlawrev-2772	48	59	,	,	PUNCT
inlawrev-2772	48	60	which	which	PRON
inlawrev-2772	48	61	at	at	ADP
inlawrev-2772	48	62	that	that	DET
inlawrev-2772	48	63	time	time	NOUN
inlawrev-2772	48	64	required	require	VERB
inlawrev-2772	48	65	a	a	DET
inlawrev-2772	48	66	notice	notice	NOUN
inlawrev-2772	48	67	of	of	ADP
inlawrev-2772	48	68	appeal	appeal	NOUN
inlawrev-2772	48	69	to	to	PART
inlawrev-2772	48	70	be	be	AUX
inlawrev-2772	48	71	filed	file	VERB
inlawrev-2772	48	72	with	with	ADP
inlawrev-2772	48	73	the	the	DET
inlawrev-2772	48	74	state	state	NOUN
inlawrev-2772	48	75	tax	tax	NOUN
inlawrev-2772	48	76	board	board	NOUN
inlawrev-2772	48	77	within	within	ADP
inlawrev-2772	48	78	30	30	NUM
inlawrev-2772	48	79	days	day	NOUN
inlawrev-2772	48	80	of	of	ADP
inlawrev-2772	48	81	a	a	DET
inlawrev-2772	48	82	state	state	NOUN
inlawrev-2772	48	83	tax	tax	NOUN
inlawrev-2772	48	84	board	board	NOUN
inlawrev-2772	48	85	's	's	PART
inlawrev-2772	48	86	determination	determination	NOUN
inlawrev-2772	48	87	,	,	PUNCT
inlawrev-2772	48	88	the	the	DET
inlawrev-2772	48	89	mailing	mailing	NOUN
inlawrev-2772	48	90	of	of	ADP
inlawrev-2772	48	91	such	such	ADJ
inlawrev-2772	48	92	notice	notice	NOUN
inlawrev-2772	48	93	by	by	ADP
inlawrev-2772	48	94	the	the	DET
inlawrev-2772	48	95	taxpayer	taxpayer	NOUN
inlawrev-2772	48	96	on	on	ADP
inlawrev-2772	48	97	the	the	DET
inlawrev-2772	48	98	30th	30th	ADJ
inlawrev-2772	48	99	day	day	NOUN
inlawrev-2772	48	100	was	be	AUX
inlawrev-2772	48	101	not	not	PART
inlawrev-2772	48	102	satisfactory	satisfactory	ADJ
inlawrev-2772	48	103	and	and	CCONJ
inlawrev-2772	48	104	that	that	SCONJ
inlawrev-2772	48	105	in	in	ADP
inlawrev-2772	48	106	the	the	DET
inlawrev-2772	48	107	absence	absence	NOUN
inlawrev-2772	48	108	of	of	ADP
inlawrev-2772	48	109	a	a	DET
inlawrev-2772	48	110	physical	physical	ADJ
inlawrev-2772	48	111	delivery	delivery	NOUN
inlawrev-2772	48	112	of	of	ADP
inlawrev-2772	48	113	the	the	DET
inlawrev-2772	48	114	required	require	VERB
inlawrev-2772	48	115	notice	notice	NOUN
inlawrev-2772	48	116	to	to	ADP
inlawrev-2772	48	117	the	the	DET
inlawrev-2772	48	118	board	board	NOUN
inlawrev-2772	48	119	before	before	ADP
inlawrev-2772	48	120	the	the	DET
inlawrev-2772	48	121	expiration	expiration	NOUN
inlawrev-2772	48	122	of	of	ADP
inlawrev-2772	48	123	the	the	DET
inlawrev-2772	48	124	appeal	appeal	NOUN
inlawrev-2772	48	125	period	period	NOUN
inlawrev-2772	48	126	,	,	PUNCT
inlawrev-2772	48	127	the	the	DET
inlawrev-2772	48	128	court	court	NOUN
inlawrev-2772	48	129	was	be	AUX
inlawrev-2772	48	130	without	without	ADP
inlawrev-2772	48	131	jurisdiction	jurisdiction	NOUN
inlawrev-2772	48	132	.	.	PUNCT
inlawrev-2772	49	1	'^	'^	AUX
inlawrev-2772	49	2	the	the	DET
inlawrev-2772	49	3	court	court	NOUN
inlawrev-2772	49	4	of	of	ADP
inlawrev-2772	49	5	appeals	appeals	PROPN
inlawrev-2772	49	6	rejected	reject	VERB
inlawrev-2772	49	7	the	the	DET
inlawrev-2772	49	8	taxpayer	taxpayer	NOUN
inlawrev-2772	49	9	's	's	PART
inlawrev-2772	49	10	argument	argument	NOUN
inlawrev-2772	49	11	that	that	SCONJ
inlawrev-2772	49	12	,	,	PUNCT
inlawrev-2772	49	13	under	under	ADP
inlawrev-2772	49	14	the	the	DET
inlawrev-2772	49	15	indiana	indiana	PROPN
inlawrev-2772	49	16	rules	rule	NOUN
inlawrev-2772	49	17	of	of	ADP
inlawrev-2772	49	18	trial	trial	NOUN
inlawrev-2772	49	19	procedure	procedure	NOUN
inlawrev-2772	49	20	,	,	PUNCT
inlawrev-2772	49	21	'	'	PUNCT
inlawrev-2772	49	22	^	^	PUNCT
inlawrev-2772	49	23	his	his	PRON
inlawrev-2772	49	24	notice	notice	NOUN
inlawrev-2772	49	25	of	of	ADP
inlawrev-2772	49	26	appeal	appeal	NOUN
inlawrev-2772	49	27	to	to	ADP
inlawrev-2772	49	28	the	the	DET
inlawrev-2772	49	29	tax	tax	NOUN
inlawrev-2772	49	30	^state	^state	PUNCT
inlawrev-2772	50	1	bd	bd	PROPN
inlawrev-2772	50	2	.	.	PROPN
inlawrev-2772	50	3	of	of	ADP
inlawrev-2772	50	4	tax	tax	NOUN
inlawrev-2772	50	5	comm'rs	comm'rs	NOUN
inlawrev-2772	50	6	.	.	PUNCT
inlawrev-2772	51	1	v.	v.	ADP
inlawrev-2772	51	2	lesea	lesea	PROPN
inlawrev-2772	51	3	broadcasting	broadcasting	PROPN
inlawrev-2772	51	4	corp	corp	PROPN
inlawrev-2772	51	5	.	.	PROPN
inlawrev-2772	51	6	,	,	PUNCT
inlawrev-2772	51	7	511	511	NUM
inlawrev-2772	51	8	n.e.2d	n.e.2d	NOUN
inlawrev-2772	51	9	1009	1009	NUM
inlawrev-2772	51	10	(	(	PUNCT
inlawrev-2772	51	11	ind	ind	NOUN
inlawrev-2772	51	12	.	.	PUNCT
inlawrev-2772	51	13	1987	1987	NUM
inlawrev-2772	51	14	)	)	PUNCT
inlawrev-2772	51	15	.	.	PUNCT
inlawrev-2772	52	1	«	«	PUNCT
inlawrev-2772	52	2	lnd	lnd	PROPN
inlawrev-2772	52	3	.	.	PUNCT
inlawrev-2772	52	4	code	code	PROPN
inlawrev-2772	52	5	§	§	PROPN
inlawrev-2772	52	6	6	6	NUM
inlawrev-2772	52	7	-	-	SYM
inlawrev-2772	52	8	1.1	1.1	NUM
inlawrev-2772	52	9	-	-	PUNCT
inlawrev-2772	52	10	15	15	NUM
inlawrev-2772	52	11	-	-	SYM
inlawrev-2772	52	12	5	5	NUM
inlawrev-2772	52	13	(	(	PUNCT
inlawrev-2772	52	14	supp	supp	NOUN
inlawrev-2772	52	15	.	.	PUNCT
inlawrev-2772	52	16	1987	1987	NUM
inlawrev-2772	52	17	)	)	PUNCT
inlawrev-2772	52	18	.	.	PUNCT
inlawrev-2772	53	1	"	"	PUNCT
inlawrev-2772	53	2	ind	ind	PROPN
inlawrev-2772	53	3	.	.	PUNCT
inlawrev-2772	53	4	code	code	PROPN
inlawrev-2772	53	5	§	§	PROPN
inlawrev-2772	53	6	6	6	NUM
inlawrev-2772	53	7	-	-	PUNCT
inlawrev-2772	53	8	l.l-15	l.l-15	NUM
inlawrev-2772	53	9	-	-	PUNCT
inlawrev-2772	53	10	5(c)(l),(d)(l	5(c)(l),(d)(l	NUM
inlawrev-2772	53	11	)	)	PUNCT
inlawrev-2772	53	12	(	(	PUNCT
inlawrev-2772	53	13	supp	supp	PROPN
inlawrev-2772	53	14	.	.	PUNCT
inlawrev-2772	53	15	1987	1987	NUM
inlawrev-2772	53	16	)	)	PUNCT
inlawrev-2772	53	17	.	.	PUNCT
inlawrev-2772	54	1	•	•	NUM
inlawrev-2772	54	2	°	°	ADP
inlawrev-2772	54	3	448	448	NUM
inlawrev-2772	54	4	n.e.2d	n.e.2d	NOUN
inlawrev-2772	54	5	684	684	NUM
inlawrev-2772	54	6	(	(	PUNCT
inlawrev-2772	54	7	ind	ind	NOUN
inlawrev-2772	54	8	.	.	PUNCT
inlawrev-2772	55	1	ct	ct	PROPN
inlawrev-2772	55	2	.	.	PUNCT
inlawrev-2772	56	1	app	app	PROPN
inlawrev-2772	56	2	.	.	PROPN
inlawrev-2772	56	3	1982	1982	NUM
inlawrev-2772	56	4	)	)	PUNCT
inlawrev-2772	56	5	.	.	PUNCT
inlawrev-2772	57	1	''	''	PUNCT
inlawrev-2772	57	2	i	i	PRON
inlawrev-2772	57	3	d.	d.	PROPN
inlawrev-2772	57	4	at	at	ADP
inlawrev-2772	57	5	685	685	NUM
inlawrev-2772	57	6	-	-	SYM
inlawrev-2772	57	7	86	86	NUM
inlawrev-2772	57	8	.	.	PUNCT
inlawrev-2772	58	1	'	'	PUNCT
inlawrev-2772	58	2	^trial	^trial	ADJ
inlawrev-2772	58	3	rule	rule	NOUN
inlawrev-2772	58	4	5(e	5(e	NUM
inlawrev-2772	58	5	)	)	PUNCT
inlawrev-2772	58	6	of	of	ADP
inlawrev-2772	58	7	the	the	DET
inlawrev-2772	58	8	indiana	indiana	PROPN
inlawrev-2772	58	9	rules	rule	NOUN
inlawrev-2772	58	10	of	of	ADP
inlawrev-2772	58	11	trial	trial	NOUN
inlawrev-2772	58	12	procedure	procedure	NOUN
inlawrev-2772	58	13	allows	allow	VERB
inlawrev-2772	58	14	filing	filing	NOUN
inlawrev-2772	58	15	by	by	ADP
inlawrev-2772	58	16	mail	mail	NOUN
inlawrev-2772	58	17	.	.	PUNCT
inlawrev-2772	59	1	ind	ind	PROPN
inlawrev-2772	59	2	.	.	PUNCT
inlawrev-2772	60	1	r.	r.	PROPN
inlawrev-2772	60	2	tr	tr	VERB
inlawrev-2772	60	3	.	.	PUNCT
inlawrev-2772	61	1	p.	p.	NOUN
inlawrev-2772	61	2	5(e	5(e	NUM
inlawrev-2772	61	3	)	)	PUNCT
inlawrev-2772	61	4	.	.	PUNCT
inlawrev-2772	62	1	386	386	NUM
inlawrev-2772	62	2	indiana	indiana	PROPN
inlawrev-2772	62	3	law	law	NOUN
inlawrev-2772	62	4	review	review	NOUN
inlawrev-2772	62	5	[	[	X
inlawrev-2772	62	6	vol	vol	NOUN
inlawrev-2772	62	7	.	.	PUNCT
inlawrev-2772	62	8	21:383	21:383	NUM
inlawrev-2772	62	9	board	board	NOUN
inlawrev-2772	62	10	,	,	PUNCT
inlawrev-2772	62	11	which	which	PRON
inlawrev-2772	62	12	had	have	AUX
inlawrev-2772	62	13	in	in	ADP
inlawrev-2772	62	14	fact	fact	NOUN
inlawrev-2772	62	15	been	be	AUX
inlawrev-2772	62	16	mailed	mail	VERB
inlawrev-2772	62	17	to	to	ADP
inlawrev-2772	62	18	the	the	DET
inlawrev-2772	62	19	board	board	NOUN
inlawrev-2772	62	20	on	on	ADP
inlawrev-2772	62	21	the	the	DET
inlawrev-2772	62	22	30th	30th	ADJ
inlawrev-2772	62	23	day	day	NOUN
inlawrev-2772	62	24	,	,	PUNCT
inlawrev-2772	62	25	had	have	AUX
inlawrev-2772	62	26	been	be	AUX
inlawrev-2772	62	27	timely	timely	ADV
inlawrev-2772	62	28	filed	file	VERB
inlawrev-2772	62	29	.	.	PUNCT
inlawrev-2772	63	1	the	the	DET
inlawrev-2772	63	2	tax	tax	NOUN
inlawrev-2772	63	3	court	court	NOUN
inlawrev-2772	63	4	did	do	AUX
inlawrev-2772	63	5	not	not	PART
inlawrev-2772	63	6	dispute	dispute	VERB
inlawrev-2772	63	7	that	that	DET
inlawrev-2772	63	8	margrat	margrat	NOUN
inlawrev-2772	63	9	was	be	AUX
inlawrev-2772	63	10	on	on	ADP
inlawrev-2772	63	11	point	point	NOUN
inlawrev-2772	63	12	with	with	ADP
inlawrev-2772	63	13	the	the	DET
inlawrev-2772	63	14	issues	issue	NOUN
inlawrev-2772	63	15	raised	raise	VERB
inlawrev-2772	63	16	in	in	ADP
inlawrev-2772	63	17	the	the	DET
inlawrev-2772	63	18	lesea	lesea	ADJ
inlawrev-2772	63	19	case	case	NOUN
inlawrev-2772	63	20	.	.	PUNCT
inlawrev-2772	64	1	instead	instead	ADV
inlawrev-2772	64	2	,	,	PUNCT
inlawrev-2772	64	3	the	the	DET
inlawrev-2772	64	4	tax	tax	NOUN
inlawrev-2772	64	5	court	court	NOUN
inlawrev-2772	64	6	found	find	VERB
inlawrev-2772	64	7	the	the	DET
inlawrev-2772	64	8	margrat	margrat	NOUN
inlawrev-2772	64	9	decision	decision	NOUN
inlawrev-2772	64	10	unacceptable	unacceptable	ADJ
inlawrev-2772	64	11	.	.	PUNCT
inlawrev-2772	65	1	the	the	DET
inlawrev-2772	65	2	court	court	NOUN
inlawrev-2772	65	3	stated	state	VERB
inlawrev-2772	65	4	early	early	ADV
inlawrev-2772	65	5	in	in	ADP
inlawrev-2772	65	6	its	its	PRON
inlawrev-2772	65	7	opinion	opinion	NOUN
inlawrev-2772	65	8	that	that	PRON
inlawrev-2772	65	9	*	*	PUNCT
inlawrev-2772	65	10	'	'	PUNCT
inlawrev-2772	65	11	the	the	DET
inlawrev-2772	65	12	legislature	legislature	NOUN
inlawrev-2772	65	13	has	have	AUX
inlawrev-2772	65	14	made	make	VERB
inlawrev-2772	65	15	significant	significant	ADJ
inlawrev-2772	65	16	changes	change	NOUN
inlawrev-2772	65	17	in	in	ADP
inlawrev-2772	65	18	the	the	DET
inlawrev-2772	65	19	tax	tax	NOUN
inlawrev-2772	65	20	laws	law	NOUN
inlawrev-2772	65	21	since	since	SCONJ
inlawrev-2772	65	22	margrat	margrat	NOUN
inlawrev-2772	65	23	,	,	PUNCT
inlawrev-2772	65	24	chief	chief	NOUN
inlawrev-2772	65	25	among	among	ADP
inlawrev-2772	65	26	those	those	PRON
inlawrev-2772	65	27	being	be	AUX
inlawrev-2772	65	28	the	the	DET
inlawrev-2772	65	29	creation	creation	NOUN
inlawrev-2772	65	30	of	of	ADP
inlawrev-2772	65	31	the	the	DET
inlawrev-2772	65	32	indiana	indiana	PROPN
inlawrev-2772	65	33	tax	tax	NOUN
inlawrev-2772	65	34	court	court	NOUN
inlawrev-2772	65	35	.	.	PUNCT
inlawrev-2772	66	1	in	in	ADP
inlawrev-2772	66	2	view	view	NOUN
inlawrev-2772	66	3	of	of	ADP
inlawrev-2772	66	4	these	these	DET
inlawrev-2772	66	5	changes	change	NOUN
inlawrev-2772	66	6	,	,	PUNCT
inlawrev-2772	66	7	a	a	DET
inlawrev-2772	66	8	reexamination	reexamination	NOUN
inlawrev-2772	66	9	of	of	ADP
inlawrev-2772	66	10	the	the	DET
inlawrev-2772	66	11	aforementioned	aforementioned	ADJ
inlawrev-2772	66	12	authorities	authority	NOUN
inlawrev-2772	66	13	is	be	AUX
inlawrev-2772	66	14	called	call	VERB
inlawrev-2772	66	15	for	for	ADP
inlawrev-2772	66	16	.	.	PUNCT
inlawrev-2772	67	1	"*^	"*^	NOUN
inlawrev-2772	68	1	the	the	DET
inlawrev-2772	68	2	court	court	NOUN
inlawrev-2772	68	3	then	then	ADV
inlawrev-2772	68	4	thoroughly	thoroughly	ADV
inlawrev-2772	68	5	discussed	discuss	VERB
inlawrev-2772	68	6	those	those	DET
inlawrev-2772	68	7	court	court	NOUN
inlawrev-2772	68	8	of	of	ADP
inlawrev-2772	68	9	appeals	appeals	PROPN
inlawrev-2772	68	10	and	and	CCONJ
inlawrev-2772	68	11	supreme	supreme	PROPN
inlawrev-2772	68	12	court	court	NOUN
inlawrev-2772	68	13	decisions	decision	NOUN
inlawrev-2772	68	14	addressing	address	VERB
inlawrev-2772	68	15	the	the	DET
inlawrev-2772	68	16	applicability	applicability	NOUN
inlawrev-2772	68	17	of	of	ADP
inlawrev-2772	68	18	rules	rule	NOUN
inlawrev-2772	68	19	of	of	ADP
inlawrev-2772	68	20	trial	trial	NOUN
inlawrev-2772	68	21	procedure	procedure	NOUN
inlawrev-2772	68	22	to	to	ADP
inlawrev-2772	68	23	administrative	administrative	ADJ
inlawrev-2772	68	24	proceedings	proceeding	NOUN
inlawrev-2772	68	25	beginning	begin	VERB
inlawrev-2772	68	26	with	with	ADP
inlawrev-2772	68	27	the	the	DET
inlawrev-2772	68	28	indiana	indiana	PROPN
inlawrev-2772	68	29	court	court	PROPN
inlawrev-2772	68	30	of	of	ADP
inlawrev-2772	68	31	appeals	appeal	NOUN
inlawrev-2772	68	32	decision	decision	NOUN
inlawrev-2772	68	33	in	in	ADP
inlawrev-2772	68	34	weatherhead	weatherhead	PROPN
inlawrev-2772	68	35	co.	co.	PROPN
inlawrev-2772	68	36	v.	v.	ADP
inlawrev-2772	68	37	state	state	PROPN
inlawrev-2772	68	38	board	board	PROPN
inlawrev-2772	68	39	of	of	ADP
inlawrev-2772	68	40	tax	tax	PROPN
inlawrev-2772	68	41	commissioners.^'^	commissioners.^'^	PROPN
inlawrev-2772	68	42	a	a	DET
inlawrev-2772	68	43	1972	1972	NUM
inlawrev-2772	68	44	decision	decision	NOUN
inlawrev-2772	68	45	,	,	PUNCT
inlawrev-2772	68	46	weatherhead	weatherhead	PROPN
inlawrev-2772	68	47	held	hold	VERB
inlawrev-2772	68	48	that	that	SCONJ
inlawrev-2772	68	49	under	under	ADP
inlawrev-2772	68	50	section	section	NOUN
inlawrev-2772	68	51	61.1	61.1	NUM
inlawrev-2772	68	52	-	-	SYM
inlawrev-2772	68	53	15	15	NUM
inlawrev-2772	68	54	-	-	SYM
inlawrev-2772	68	55	5	5	NUM
inlawrev-2772	68	56	's	's	PART
inlawrev-2772	68	57	predecessor	predecessor	NOUN
inlawrev-2772	68	58	which	which	PRON
inlawrev-2772	68	59	provided	provide	VERB
inlawrev-2772	68	60	in	in	ADP
inlawrev-2772	68	61	part	part	NOUN
inlawrev-2772	68	62	that	that	SCONJ
inlawrev-2772	68	63	an	an	DET
inlawrev-2772	68	64	appeal	appeal	NOUN
inlawrev-2772	68	65	could	could	AUX
inlawrev-2772	68	66	be	be	AUX
inlawrev-2772	68	67	made	make	VERB
inlawrev-2772	68	68	by	by	ADP
inlawrev-2772	68	69	filing	file	VERB
inlawrev-2772	68	70	a	a	DET
inlawrev-2772	68	71	written	write	VERB
inlawrev-2772	68	72	notice	notice	NOUN
inlawrev-2772	68	73	with	with	ADP
inlawrev-2772	68	74	the	the	DET
inlawrev-2772	68	75	tax	tax	NOUN
inlawrev-2772	68	76	board	board	NOUN
inlawrev-2772	68	77	,	,	PUNCT
inlawrev-2772	68	78	the	the	DET
inlawrev-2772	68	79	term	term	NOUN
inlawrev-2772	68	80	*	*	PUNCT
inlawrev-2772	68	81	'	'	PUNCT
inlawrev-2772	68	82	filing	filing	NOUN
inlawrev-2772	68	83	"	"	PUNCT
inlawrev-2772	68	84	meant	mean	VERB
inlawrev-2772	68	85	the	the	DET
inlawrev-2772	68	86	delivery	delivery	NOUN
inlawrev-2772	68	87	of	of	ADP
inlawrev-2772	68	88	the	the	DET
inlawrev-2772	68	89	paper	paper	NOUN
inlawrev-2772	68	90	or	or	CCONJ
inlawrev-2772	68	91	document	document	NOUN
inlawrev-2772	68	92	in	in	ADP
inlawrev-2772	68	93	question	question	NOUN
inlawrev-2772	68	94	to	to	ADP
inlawrev-2772	68	95	the	the	DET
inlawrev-2772	68	96	proper	proper	ADJ
inlawrev-2772	68	97	office	office	NOUN
inlawrev-2772	68	98	and	and	CCONJ
inlawrev-2772	68	99	its	its	PRON
inlawrev-2772	68	100	paper	paper	NOUN
inlawrev-2772	68	101	or	or	CCONJ
inlawrev-2772	68	102	document	document	NOUN
inlawrev-2772	68	103	in	in	ADP
inlawrev-2772	68	104	question	question	NOUN
inlawrev-2772	68	105	to	to	ADP
inlawrev-2772	68	106	the	the	DET
inlawrev-2772	68	107	proper	proper	ADJ
inlawrev-2772	68	108	officer	officer	NOUN
inlawrev-2772	68	109	and	and	CCONJ
inlawrev-2772	68	110	its	its	PRON
inlawrev-2772	68	111	receipt	receipt	NOUN
inlawrev-2772	68	112	by	by	ADP
inlawrev-2772	68	113	him.^^	him.^^	PROPN
inlawrev-2772	68	114	in	in	ADP
inlawrev-2772	68	115	weatherhead	weatherhead	NOUN
inlawrev-2772	68	116	,	,	PUNCT
inlawrev-2772	68	117	the	the	DET
inlawrev-2772	68	118	court	court	NOUN
inlawrev-2772	68	119	of	of	ADP
inlawrev-2772	68	120	appeals	appeal	NOUN
inlawrev-2772	68	121	also	also	ADV
inlawrev-2772	68	122	rejected	reject	VERB
inlawrev-2772	68	123	the	the	DET
inlawrev-2772	68	124	taxpayer	taxpayer	NOUN
inlawrev-2772	68	125	's	's	PART
inlawrev-2772	68	126	argument	argument	NOUN
inlawrev-2772	68	127	that	that	SCONJ
inlawrev-2772	68	128	the	the	DET
inlawrev-2772	68	129	trial	trial	NOUN
inlawrev-2772	68	130	rules	rule	NOUN
inlawrev-2772	68	131	were	be	AUX
inlawrev-2772	68	132	apphcable	apphcable	ADJ
inlawrev-2772	68	133	and	and	CCONJ
inlawrev-2772	68	134	thereunder	thereunder	NOUN
inlawrev-2772	68	135	filing	filing	NOUN
inlawrev-2772	68	136	by	by	ADP
inlawrev-2772	68	137	mail	mail	NOUN
inlawrev-2772	68	138	was	be	AUX
inlawrev-2772	68	139	permissible	permissible	ADJ
inlawrev-2772	68	140	.	.	PUNCT
inlawrev-2772	69	1	two	two	NUM
inlawrev-2772	69	2	years	year	NOUN
inlawrev-2772	69	3	later	later	ADV
inlawrev-2772	69	4	,	,	PUNCT
inlawrev-2772	69	5	the	the	DET
inlawrev-2772	69	6	supreme	supreme	PROPN
inlawrev-2772	69	7	court	court	PROPN
inlawrev-2772	69	8	addressed	address	VERB
inlawrev-2772	69	9	a	a	DET
inlawrev-2772	69	10	similar	similar	ADJ
inlawrev-2772	69	11	issue	issue	NOUN
inlawrev-2772	69	12	in	in	ADP
inlawrev-2772	69	13	ball	ball	NOUN
inlawrev-2772	69	14	stores	store	NOUN
inlawrev-2772	69	15	,	,	PUNCT
inlawrev-2772	69	16	inc	inc	PROPN
inlawrev-2772	69	17	.	.	PROPN
inlawrev-2772	70	1	v.	v.	ADP
inlawrev-2772	70	2	state	state	PROPN
inlawrev-2772	70	3	board	board	PROPN
inlawrev-2772	70	4	of	of	ADP
inlawrev-2772	70	5	tax	tax	NOUN
inlawrev-2772	70	6	commissioners.^^	commissioners.^^	NOUN
inlawrev-2772	71	1	the	the	DET
inlawrev-2772	71	2	issue	issue	NOUN
inlawrev-2772	71	3	in	in	ADP
inlawrev-2772	71	4	the	the	DET
inlawrev-2772	71	5	case	case	NOUN
inlawrev-2772	71	6	was	be	AUX
inlawrev-2772	71	7	how	how	SCONJ
inlawrev-2772	71	8	the	the	DET
inlawrev-2772	71	9	30	30	NUM
inlawrev-2772	71	10	-	-	PUNCT
inlawrev-2772	71	11	day	day	NOUN
inlawrev-2772	71	12	period	period	NOUN
inlawrev-2772	71	13	in	in	ADP
inlawrev-2772	71	14	section	section	NOUN
inlawrev-2772	71	15	6	6	NUM
inlawrev-2772	71	16	-	-	SYM
inlawrev-2772	71	17	1.1	1.1	NUM
inlawrev-2772	71	18	-	-	PUNCT
inlawrev-2772	71	19	15	15	NUM
inlawrev-2772	71	20	-	-	SYM
inlawrev-2772	71	21	5	5	NUM
inlawrev-2772	71	22	's	's	PART
inlawrev-2772	71	23	predecessor	predecessor	NOUN
inlawrev-2772	71	24	was	be	AUX
inlawrev-2772	71	25	to	to	PART
inlawrev-2772	71	26	be	be	AUX
inlawrev-2772	71	27	computed	compute	VERB
inlawrev-2772	71	28	.	.	PUNCT
inlawrev-2772	72	1	in	in	ADP
inlawrev-2772	72	2	that	that	DET
inlawrev-2772	72	3	case	case	NOUN
inlawrev-2772	72	4	,	,	PUNCT
inlawrev-2772	72	5	the	the	DET
inlawrev-2772	72	6	30th	30th	ADJ
inlawrev-2772	72	7	day	day	NOUN
inlawrev-2772	72	8	had	have	AUX
inlawrev-2772	72	9	fallen	fall	VERB
inlawrev-2772	72	10	on	on	ADP
inlawrev-2772	72	11	a	a	DET
inlawrev-2772	72	12	saturday	saturday	NOUN
inlawrev-2772	72	13	.	.	PUNCT
inlawrev-2772	73	1	the	the	DET
inlawrev-2772	73	2	taxpayer	taxpayer	NOUN
inlawrev-2772	73	3	had	have	AUX
inlawrev-2772	73	4	mailed	mail	VERB
inlawrev-2772	73	5	the	the	DET
inlawrev-2772	73	6	notice	notice	NOUN
inlawrev-2772	73	7	to	to	ADP
inlawrev-2772	73	8	the	the	DET
inlawrev-2772	73	9	board	board	NOUN
inlawrev-2772	73	10	but	but	CCONJ
inlawrev-2772	73	11	it	it	PRON
inlawrev-2772	73	12	was	be	AUX
inlawrev-2772	73	13	not	not	PART
inlawrev-2772	73	14	actually	actually	ADV
inlawrev-2772	73	15	received	receive	VERB
inlawrev-2772	73	16	until	until	ADP
inlawrev-2772	73	17	the	the	DET
inlawrev-2772	73	18	monday	monday	PROPN
inlawrev-2772	73	19	following	follow	VERB
inlawrev-2772	73	20	the	the	DET
inlawrev-2772	73	21	saturday	saturday	NOUN
inlawrev-2772	73	22	which	which	PRON
inlawrev-2772	73	23	was	be	AUX
inlawrev-2772	73	24	the	the	DET
inlawrev-2772	73	25	30th	30th	ADJ
inlawrev-2772	73	26	day	day	NOUN
inlawrev-2772	73	27	.	.	PUNCT
inlawrev-2772	74	1	the	the	DET
inlawrev-2772	74	2	supreme	supreme	PROPN
inlawrev-2772	74	3	court	court	PROPN
inlawrev-2772	74	4	held	hold	VERB
inlawrev-2772	74	5	that	that	SCONJ
inlawrev-2772	74	6	trial	trial	NOUN
inlawrev-2772	74	7	rule	rule	NOUN
inlawrev-2772	74	8	6(a	6(a	NUM
inlawrev-2772	74	9	)	)	PUNCT
inlawrev-2772	74	10	,	,	PUNCT
inlawrev-2772	74	11	which	which	PRON
inlawrev-2772	74	12	provides	provide	VERB
inlawrev-2772	74	13	that	that	SCONJ
inlawrev-2772	74	14	in	in	ADP
inlawrev-2772	74	15	computing	computing	NOUN
inlawrev-2772	74	16	time	time	NOUN
inlawrev-2772	74	17	,	,	PUNCT
inlawrev-2772	74	18	if	if	SCONJ
inlawrev-2772	74	19	the	the	DET
inlawrev-2772	74	20	last	last	ADJ
inlawrev-2772	74	21	day	day	NOUN
inlawrev-2772	74	22	is	be	AUX
inlawrev-2772	74	23	a	a	DET
inlawrev-2772	74	24	saturday	saturday	NOUN
inlawrev-2772	74	25	,	,	PUNCT
inlawrev-2772	74	26	sunday	sunday	PROPN
inlawrev-2772	74	27	or	or	CCONJ
inlawrev-2772	74	28	holiday	holiday	NOUN
inlawrev-2772	74	29	,	,	PUNCT
inlawrev-2772	74	30	the	the	DET
inlawrev-2772	74	31	period	period	NOUN
inlawrev-2772	74	32	runs	run	VERB
inlawrev-2772	74	33	on	on	ADP
inlawrev-2772	74	34	the	the	DET
inlawrev-2772	74	35	next	next	ADJ
inlawrev-2772	74	36	day	day	NOUN
inlawrev-2772	74	37	that	that	PRON
inlawrev-2772	74	38	is	be	AUX
inlawrev-2772	74	39	not	not	PART
inlawrev-2772	74	40	a	a	DET
inlawrev-2772	74	41	saturday	saturday	NOUN
inlawrev-2772	74	42	,	,	PUNCT
inlawrev-2772	74	43	sunday	sunday	PROPN
inlawrev-2772	74	44	or	or	CCONJ
inlawrev-2772	74	45	holiday	holiday	NOUN
inlawrev-2772	74	46	,	,	PUNCT
inlawrev-2772	74	47	was	be	AUX
inlawrev-2772	74	48	applicable	applicable	ADJ
inlawrev-2772	74	49	to	to	ADP
inlawrev-2772	74	50	appeals	appeal	NOUN
inlawrev-2772	74	51	from	from	ADP
inlawrev-2772	74	52	the	the	DET
inlawrev-2772	74	53	state	state	NOUN
inlawrev-2772	74	54	tax	tax	NOUN
inlawrev-2772	74	55	board	board	NOUN
inlawrev-2772	74	56	and	and	CCONJ
inlawrev-2772	74	57	that	that	SCONJ
inlawrev-2772	74	58	because	because	SCONJ
inlawrev-2772	74	59	the	the	DET
inlawrev-2772	74	60	taxpayer	taxpayer	NOUN
inlawrev-2772	74	61	's	's	PART
inlawrev-2772	74	62	notice	notice	NOUN
inlawrev-2772	74	63	was	be	AUX
inlawrev-2772	74	64	received	receive	VERB
inlawrev-2772	74	65	on	on	ADP
inlawrev-2772	74	66	the	the	DET
inlawrev-2772	74	67	monday	monday	PROPN
inlawrev-2772	74	68	,	,	PUNCT
inlawrev-2772	74	69	it	it	PRON
inlawrev-2772	74	70	was	be	AUX
inlawrev-2772	74	71	timely	timely	ADV
inlawrev-2772	74	72	filed	file	VERB
inlawrev-2772	74	73	.	.	PUNCT
inlawrev-2772	75	1	'	'	PUNCT
inlawrev-2772	75	2	^	^	PUNCT
inlawrev-2772	75	3	the	the	DET
inlawrev-2772	75	4	supreme	supreme	PROPN
inlawrev-2772	75	5	court	court	PROPN
inlawrev-2772	75	6	in	in	ADP
inlawrev-2772	75	7	ball	ball	NOUN
inlawrev-2772	75	8	stores	store	NOUN
inlawrev-2772	75	9	distinguished	distinguish	VERB
inlawrev-2772	75	10	weatherhead	weatherhead	PROPN
inlawrev-2772	75	11	on	on	ADP
inlawrev-2772	75	12	the	the	DET
inlawrev-2772	75	13	basis	basis	NOUN
inlawrev-2772	75	14	that	that	SCONJ
inlawrev-2772	75	15	,	,	PUNCT
inlawrev-2772	75	16	in	in	ADP
inlawrev-2772	75	17	weatherhead	weatherhead	NOUN
inlawrev-2772	75	18	,	,	PUNCT
inlawrev-2772	75	19	the	the	DET
inlawrev-2772	75	20	last	last	ADJ
inlawrev-2772	75	21	day	day	NOUN
inlawrev-2772	75	22	of	of	ADP
inlawrev-2772	75	23	the	the	DET
inlawrev-2772	75	24	30	30	NUM
inlawrev-2772	75	25	-	-	PUNCT
inlawrev-2772	75	26	day	day	NOUN
inlawrev-2772	75	27	period	period	NOUN
inlawrev-2772	75	28	was	be	AUX
inlawrev-2772	75	29	a	a	DET
inlawrev-2772	75	30	thursday	thursday	NOUN
inlawrev-2772	75	31	and	and	CCONJ
inlawrev-2772	75	32	'	'	PUNCT
inlawrev-2772	75	33	*	*	NOUN
inlawrev-2772	75	34	the	the	DET
inlawrev-2772	75	35	taxpayer	taxpayer	NOUN
inlawrev-2772	75	36	was	be	AUX
inlawrev-2772	75	37	not	not	PART
inlawrev-2772	75	38	prohibited	prohibit	VERB
inlawrev-2772	75	39	from	from	ADP
inlawrev-2772	75	40	giving	give	VERB
inlawrev-2772	75	41	notice	notice	NOUN
inlawrev-2772	75	42	of	of	ADP
inlawrev-2772	75	43	appeal	appeal	NOUN
inlawrev-2772	75	44	on	on	ADP
inlawrev-2772	75	45	.	.	PUNCT
inlawrev-2772	75	46	.	.	PUNCT
inlawrev-2772	75	47	.	.	PUNCT
inlawrev-2772	76	1	the	the	DET
inlawrev-2772	76	2	final	final	ADJ
inlawrev-2772	76	3	day	day	NOUN
inlawrev-2772	76	4	of	of	ADP
inlawrev-2772	76	5	the	the	DET
inlawrev-2772	76	6	statutory	statutory	ADJ
inlawrev-2772	76	7	time	time	NOUN
inlawrev-2772	76	8	period	period	NOUN
inlawrev-2772	76	9	.	.	PUNCT
inlawrev-2772	77	1	"	"	PUNCT
inlawrev-2772	77	2	^^	^^	PUNCT
inlawrev-2772	77	3	in	in	ADP
inlawrev-2772	77	4	view	view	NOUN
inlawrev-2772	77	5	of	of	ADP
inlawrev-2772	77	6	the	the	DET
inlawrev-2772	77	7	supreme	supreme	PROPN
inlawrev-2772	77	8	court	court	PROPN
inlawrev-2772	77	9	's	's	PART
inlawrev-2772	77	10	1974	1974	NUM
inlawrev-2772	77	11	decision	decision	NOUN
inlawrev-2772	77	12	in	in	ADP
inlawrev-2772	77	13	ball	ball	NOUN
inlawrev-2772	77	14	stores	store	NOUN
inlawrev-2772	77	15	,	,	PUNCT
inlawrev-2772	77	16	wherein	wherein	SCONJ
inlawrev-2772	77	17	the	the	DET
inlawrev-2772	77	18	court	court	NOUN
inlawrev-2772	77	19	had	have	AUX
inlawrev-2772	77	20	held	hold	VERB
inlawrev-2772	77	21	that	that	SCONJ
inlawrev-2772	77	22	the	the	DET
inlawrev-2772	77	23	trial	trial	NOUN
inlawrev-2772	77	24	rules	rule	NOUN
inlawrev-2772	77	25	were	be	AUX
inlawrev-2772	77	26	applicable	applicable	ADJ
inlawrev-2772	77	27	in	in	ADP
inlawrev-2772	77	28	determining	determine	VERB
inlawrev-2772	77	29	''	''	PUNCT
inlawrev-2772	77	30	lesea	lesea	ADJ
inlawrev-2772	77	31	,	,	PUNCT
inlawrev-2772	77	32	512	512	NUM
inlawrev-2772	77	33	n.e.2d	n.e.2d	NOUN
inlawrev-2772	77	34	at	at	ADP
inlawrev-2772	77	35	506	506	NUM
inlawrev-2772	77	36	.	.	PUNCT
inlawrev-2772	78	1	'	'	PUNCT
inlawrev-2772	78	2	^151	^151	PUNCT
inlawrev-2772	78	3	ind	ind	NOUN
inlawrev-2772	78	4	.	.	PUNCT
inlawrev-2772	79	1	app	app	PROPN
inlawrev-2772	79	2	.	.	PROPN
inlawrev-2772	80	1	680	680	NUM
inlawrev-2772	80	2	,	,	PUNCT
inlawrev-2772	80	3	281	281	NUM
inlawrev-2772	80	4	n.e.2d	n.e.2d	NOUN
inlawrev-2772	80	5	547	547	NUM
inlawrev-2772	80	6	(	(	PUNCT
inlawrev-2772	80	7	1972	1972	NUM
inlawrev-2772	80	8	)	)	PUNCT
inlawrev-2772	80	9	.	.	PUNCT
inlawrev-2772	81	1	''	''	PUNCT
inlawrev-2772	81	2	i	i	PRON
inlawrev-2772	81	3	d.	d.	PROPN
inlawrev-2772	81	4	at	at	ADP
inlawrev-2772	81	5	687	687	NUM
inlawrev-2772	81	6	,	,	PUNCT
inlawrev-2772	81	7	281	281	NUM
inlawrev-2772	81	8	n.e.2d	n.e.2d	NOUN
inlawrev-2772	81	9	at	at	ADP
inlawrev-2772	81	10	551	551	NUM
inlawrev-2772	81	11	.	.	PUNCT
inlawrev-2772	81	12	'	'	PUNCT
inlawrev-2772	81	13	^262	^262	PUNCT
inlawrev-2772	81	14	ind	ind	NOUN
inlawrev-2772	81	15	.	.	PUNCT
inlawrev-2772	82	1	386	386	NUM
inlawrev-2772	82	2	,	,	PUNCT
inlawrev-2772	82	3	316	316	NUM
inlawrev-2772	82	4	n.e.2d	n.e.2d	NOUN
inlawrev-2772	82	5	674	674	NUM
inlawrev-2772	82	6	(	(	PUNCT
inlawrev-2772	82	7	1974	1974	NUM
inlawrev-2772	82	8	)	)	PUNCT
inlawrev-2772	82	9	.	.	PUNCT
inlawrev-2772	83	1	''	''	PUNCT
inlawrev-2772	83	2	i	i	PRON
inlawrev-2772	83	3	d.	d.	PROPN
inlawrev-2772	83	4	at	at	ADP
inlawrev-2772	83	5	393	393	NUM
inlawrev-2772	83	6	,	,	PUNCT
inlawrev-2772	83	7	316	316	NUM
inlawrev-2772	83	8	n.e.2d	n.e.2d	NOUN
inlawrev-2772	83	9	at	at	ADP
inlawrev-2772	83	10	677	677	NUM
inlawrev-2772	83	11	-	-	SYM
inlawrev-2772	83	12	78	78	NUM
inlawrev-2772	83	13	.	.	PUNCT
inlawrev-2772	83	14	'	'	PUNCT
inlawrev-2772	84	1	"	"	PUNCT
inlawrev-2772	84	2	i	i	PRON
inlawrev-2772	84	3	d.	d.	PROPN
inlawrev-2772	84	4	at	at	ADP
inlawrev-2772	84	5	392	392	NUM
inlawrev-2772	84	6	,	,	PUNCT
inlawrev-2772	84	7	316	316	NUM
inlawrev-2772	84	8	n.e.2d	n.e.2d	NOUN
inlawrev-2772	84	9	at	at	ADP
inlawrev-2772	84	10	677	677	NUM
inlawrev-2772	84	11	.	.	PUNCT
inlawrev-2772	85	1	1988	1988	NUM
inlawrev-2772	85	2	]	]	PUNCT
inlawrev-2772	86	1	indiana	indiana	PROPN
inlawrev-2772	86	2	taxation	taxation	PROPN
inlawrev-2772	86	3	387	387	NUM
inlawrev-2772	86	4	how	how	SCONJ
inlawrev-2772	86	5	the	the	DET
inlawrev-2772	86	6	time	time	NOUN
inlawrev-2772	86	7	period	period	NOUN
inlawrev-2772	86	8	in	in	ADP
inlawrev-2772	86	9	indiana	indiana	PROPN
inlawrev-2772	86	10	code	code	PROPN
inlawrev-2772	86	11	section	section	NOUN
inlawrev-2772	86	12	6	6	NUM
inlawrev-2772	86	13	-	-	SYM
inlawrev-2772	86	14	1.1	1.1	NUM
inlawrev-2772	86	15	-	-	PUNCT
inlawrev-2772	86	16	15	15	NUM
inlawrev-2772	86	17	-	-	SYM
inlawrev-2772	86	18	5	5	NUM
inlawrev-2772	86	19	should	should	AUX
inlawrev-2772	86	20	be	be	AUX
inlawrev-2772	86	21	computed	compute	VERB
inlawrev-2772	86	22	,	,	PUNCT
inlawrev-2772	86	23	it	it	PRON
inlawrev-2772	86	24	certainly	certainly	ADV
inlawrev-2772	86	25	appeared	appear	VERB
inlawrev-2772	86	26	that	that	SCONJ
inlawrev-2772	86	27	the	the	DET
inlawrev-2772	86	28	taxpayer	taxpayer	NOUN
inlawrev-2772	86	29	in	in	ADP
inlawrev-2772	86	30	margrat	margrat	NOUN
inlawrev-2772	86	31	had	have	VERB
inlawrev-2772	86	32	a	a	DET
inlawrev-2772	86	33	strong	strong	ADJ
inlawrev-2772	86	34	argument	argument	NOUN
inlawrev-2772	86	35	in	in	ADP
inlawrev-2772	86	36	1982	1982	NUM
inlawrev-2772	86	37	when	when	SCONJ
inlawrev-2772	86	38	the	the	DET
inlawrev-2772	86	39	court	court	NOUN
inlawrev-2772	86	40	of	of	ADP
inlawrev-2772	86	41	appeals	appeal	NOUN
inlawrev-2772	86	42	considered	consider	VERB
inlawrev-2772	86	43	in	in	ADP
inlawrev-2772	86	44	that	that	DET
inlawrev-2772	86	45	case	case	NOUN
inlawrev-2772	86	46	whether	whether	SCONJ
inlawrev-2772	86	47	the	the	DET
inlawrev-2772	86	48	trial	trial	NOUN
inlawrev-2772	86	49	rules	rule	NOUN
inlawrev-2772	86	50	were	be	AUX
inlawrev-2772	86	51	also	also	ADV
inlawrev-2772	86	52	applicable	applicable	ADJ
inlawrev-2772	86	53	in	in	ADP
inlawrev-2772	86	54	determining	determine	VERB
inlawrev-2772	86	55	what	what	PRON
inlawrev-2772	86	56	is	be	AUX
inlawrev-2772	86	57	a	a	DET
inlawrev-2772	86	58	*	*	ADJ
inlawrev-2772	86	59	*	*	NOUN
inlawrev-2772	86	60	filing	filing	NOUN
inlawrev-2772	86	61	"	"	PUNCT
inlawrev-2772	86	62	for	for	ADP
inlawrev-2772	86	63	the	the	DET
inlawrev-2772	86	64	purpose	purpose	NOUN
inlawrev-2772	86	65	of	of	ADP
inlawrev-2772	86	66	section	section	NOUN
inlawrev-2772	86	67	6	6	NUM
inlawrev-2772	86	68	-	-	SYM
inlawrev-2772	86	69	1.1	1.1	NUM
inlawrev-2772	86	70	-	-	PUNCT
inlawrev-2772	86	71	15	15	NUM
inlawrev-2772	86	72	-	-	SYM
inlawrev-2772	86	73	5	5	NUM
inlawrev-2772	86	74	,	,	PUNCT
inlawrev-2772	86	75	the	the	DET
inlawrev-2772	86	76	statutory	statutory	ADJ
inlawrev-2772	86	77	notice	notice	NOUN
inlawrev-2772	86	78	of	of	ADP
inlawrev-2772	86	79	appeal	appeal	NOUN
inlawrev-2772	86	80	requirement	requirement	NOUN
inlawrev-2772	86	81	.	.	PUNCT
inlawrev-2772	87	1	despite	despite	SCONJ
inlawrev-2772	87	2	the	the	DET
inlawrev-2772	87	3	guidance	guidance	NOUN
inlawrev-2772	87	4	provided	provide	VERB
inlawrev-2772	87	5	by	by	ADP
inlawrev-2772	87	6	ball	ball	NOUN
inlawrev-2772	87	7	stores	store	NOUN
inlawrev-2772	87	8	,	,	PUNCT
inlawrev-2772	87	9	the	the	DET
inlawrev-2772	87	10	court	court	NOUN
inlawrev-2772	87	11	of	of	ADP
inlawrev-2772	87	12	appeals	appeals	PROPN
inlawrev-2772	87	13	in	in	ADP
inlawrev-2772	87	14	margrat	margrat	NOUN
inlawrev-2772	87	15	was	be	AUX
inlawrev-2772	87	16	not	not	PART
inlawrev-2772	87	17	persuaded	persuade	VERB
inlawrev-2772	87	18	.	.	PUNCT
inlawrev-2772	88	1	the	the	DET
inlawrev-2772	88	2	court	court	NOUN
inlawrev-2772	88	3	refused	refuse	VERB
inlawrev-2772	88	4	to	to	PART
inlawrev-2772	88	5	*	*	PUNCT
inlawrev-2772	88	6	'	'	PUNCT
inlawrev-2772	88	7	expand	expand	VERB
inlawrev-2772	88	8	upon	upon	SCONJ
inlawrev-2772	88	9	"	"	PUNCT
inlawrev-2772	88	10	the	the	DET
inlawrev-2772	88	11	ball	ball	NOUN
inlawrev-2772	88	12	stores	store	NOUN
inlawrev-2772	88	13	decision	decision	NOUN
inlawrev-2772	88	14	and	and	CCONJ
inlawrev-2772	88	15	supported	support	VERB
inlawrev-2772	88	16	that	that	DET
inlawrev-2772	88	17	conclusion	conclusion	NOUN
inlawrev-2772	88	18	by	by	ADP
inlawrev-2772	88	19	reference	reference	NOUN
inlawrev-2772	88	20	to	to	ADP
inlawrev-2772	88	21	its	its	PRON
inlawrev-2772	88	22	statement	statement	NOUN
inlawrev-2772	88	23	in	in	ADP
inlawrev-2772	88	24	wilks	wilks	PROPN
inlawrev-2772	88	25	v.	v.	ADP
inlawrev-2772	88	26	first	first	PROPN
inlawrev-2772	88	27	national	national	PROPN
inlawrev-2772	88	28	bank	bank	PROPN
inlawrev-2772	88	29	of	of	ADP
inlawrev-2772	88	30	mishawaka,^^	mishawaka,^^	NOUN
inlawrev-2772	88	31	where	where	SCONJ
inlawrev-2772	88	32	it	it	PRON
inlawrev-2772	88	33	had	have	AUX
inlawrev-2772	88	34	said	say	VERB
inlawrev-2772	88	35	:	:	PUNCT
inlawrev-2772	88	36	ball	ball	NOUN
inlawrev-2772	88	37	stores	stores	PROPN
inlawrev-2772	88	38	,	,	PUNCT
inlawrev-2772	88	39	inc	inc	PROPN
inlawrev-2772	88	40	.	.	PROPN
inlawrev-2772	88	41	is	be	AUX
inlawrev-2772	88	42	not	not	PART
inlawrev-2772	88	43	to	to	PART
inlawrev-2772	88	44	be	be	AUX
inlawrev-2772	88	45	interpreted	interpret	VERB
inlawrev-2772	88	46	beyond	beyond	ADP
inlawrev-2772	88	47	its	its	PRON
inlawrev-2772	88	48	express	express	ADJ
inlawrev-2772	88	49	language	language	NOUN
inlawrev-2772	88	50	that	that	PRON
inlawrev-2772	88	51	tr	tr	VERB
inlawrev-2772	88	52	.	.	NOUN
inlawrev-2772	88	53	6(a	6(a	NUM
inlawrev-2772	88	54	)	)	PUNCT
inlawrev-2772	88	55	will	will	AUX
inlawrev-2772	88	56	only	only	ADV
inlawrev-2772	88	57	come	come	VERB
inlawrev-2772	88	58	into	into	ADP
inlawrev-2772	88	59	play	play	NOUN
inlawrev-2772	88	60	if	if	SCONJ
inlawrev-2772	88	61	a	a	DET
inlawrev-2772	88	62	statute	statute	NOUN
inlawrev-2772	88	63	of	of	ADP
inlawrev-2772	88	64	limitations	limitation	NOUN
inlawrev-2772	88	65	governing	govern	VERB
inlawrev-2772	88	66	administrative	administrative	ADJ
inlawrev-2772	88	67	proceedings	proceeding	NOUN
inlawrev-2772	88	68	is	be	AUX
inlawrev-2772	88	69	silent	silent	ADJ
inlawrev-2772	88	70	as	as	ADP
inlawrev-2772	88	71	to	to	ADP
inlawrev-2772	88	72	the	the	DET
inlawrev-2772	88	73	method	method	NOUN
inlawrev-2772	88	74	of	of	ADP
inlawrev-2772	88	75	computation	computation	NOUN
inlawrev-2772	88	76	of	of	ADP
inlawrev-2772	88	77	time	time	NOUN
inlawrev-2772	88	78	;	;	PUNCT
inlawrev-2772	88	79	no	no	DET
inlawrev-2772	88	80	other	other	ADJ
inlawrev-2772	88	81	trial	trial	NOUN
inlawrev-2772	88	82	rule	rule	NOUN
inlawrev-2772	88	83	,	,	PUNCT
inlawrev-2772	88	84	including	include	VERB
inlawrev-2772	88	85	tr	tr	VERB
inlawrev-2772	88	86	.	.	NOUN
inlawrev-2772	88	87	5(e	5(e	NUM
inlawrev-2772	88	88	)	)	PUNCT
inlawrev-2772	88	89	allowing	allow	VERB
inlawrev-2772	88	90	filings	filing	NOUN
inlawrev-2772	88	91	by	by	ADP
inlawrev-2772	88	92	mail	mail	NOUN
inlawrev-2772	88	93	,	,	PUNCT
inlawrev-2772	88	94	has	have	AUX
inlawrev-2772	88	95	yet	yet	ADV
inlawrev-2772	88	96	been	be	AUX
inlawrev-2772	88	97	held	hold	VERB
inlawrev-2772	88	98	by	by	ADP
inlawrev-2772	88	99	the	the	DET
inlawrev-2772	88	100	indiana	indiana	PROPN
inlawrev-2772	88	101	supreme	supreme	PROPN
inlawrev-2772	88	102	court	court	PROPN
inlawrev-2772	88	103	to	to	PART
inlawrev-2772	88	104	be	be	AUX
inlawrev-2772	88	105	applicable	applicable	ADJ
inlawrev-2772	88	106	to	to	ADP
inlawrev-2772	88	107	administrative	administrative	ADJ
inlawrev-2772	88	108	proceedings	proceeding	NOUN
inlawrev-2772	88	109	.	.	PUNCT
inlawrev-2772	89	1	^	^	NOUN
inlawrev-2772	89	2	°	°	PROPN
inlawrev-2772	89	3	in	in	ADP
inlawrev-2772	89	4	short	short	ADJ
inlawrev-2772	89	5	,	,	PUNCT
inlawrev-2772	89	6	in	in	ADP
inlawrev-2772	89	7	margrat	margrat	NOUN
inlawrev-2772	89	8	,	,	PUNCT
inlawrev-2772	89	9	the	the	DET
inlawrev-2772	89	10	court	court	NOUN
inlawrev-2772	89	11	of	of	ADP
inlawrev-2772	89	12	appeals	appeals	PROPN
inlawrev-2772	89	13	concluded	conclude	VERB
inlawrev-2772	89	14	that	that	SCONJ
inlawrev-2772	89	15	ball	ball	NOUN
inlawrev-2772	89	16	stores	store	NOUN
inlawrev-2772	89	17	addressed	address	VERB
inlawrev-2772	89	18	a	a	DET
inlawrev-2772	89	19	different	different	ADJ
inlawrev-2772	89	20	issue	issue	NOUN
inlawrev-2772	89	21	from	from	ADP
inlawrev-2772	89	22	that	that	PRON
inlawrev-2772	89	23	presented	present	VERB
inlawrev-2772	89	24	to	to	ADP
inlawrev-2772	89	25	it	it	PRON
inlawrev-2772	89	26	and	and	CCONJ
inlawrev-2772	89	27	that	that	SCONJ
inlawrev-2772	89	28	weatherhead	weatherhead	NOUN
inlawrev-2772	89	29	was	be	AUX
inlawrev-2772	89	30	dispositive	dispositive	NOUN
inlawrev-2772	89	31	of	of	ADP
inlawrev-2772	89	32	the	the	DET
inlawrev-2772	89	33	issue	issue	NOUN
inlawrev-2772	89	34	presented	present	VERB
inlawrev-2772	89	35	to	to	ADP
inlawrev-2772	89	36	it	it	PRON
inlawrev-2772	89	37	.	.	PUNCT
inlawrev-2772	90	1	lesea	lesea	ADJ
inlawrev-2772	90	2	,	,	PUNCT
inlawrev-2772	90	3	however	however	ADV
inlawrev-2772	90	4	,	,	PUNCT
inlawrev-2772	90	5	was	be	AUX
inlawrev-2772	90	6	successful	successful	ADJ
inlawrev-2772	90	7	in	in	ADP
inlawrev-2772	90	8	convincing	convince	VERB
inlawrev-2772	90	9	the	the	DET
inlawrev-2772	90	10	new	new	ADJ
inlawrev-2772	90	11	tax	tax	NOUN
inlawrev-2772	90	12	court	court	NOUN
inlawrev-2772	90	13	to	to	PART
inlawrev-2772	90	14	expand	expand	VERB
inlawrev-2772	90	15	upon	upon	SCONJ
inlawrev-2772	90	16	ball	ball	NOUN
inlawrev-2772	90	17	stores^	stores^	ADJ
inlawrev-2772	90	18	teachings	teaching	NOUN
inlawrev-2772	90	19	.	.	PUNCT
inlawrev-2772	91	1	in	in	ADP
inlawrev-2772	91	2	fact	fact	NOUN
inlawrev-2772	91	3	,	,	PUNCT
inlawrev-2772	91	4	the	the	DET
inlawrev-2772	91	5	tax	tax	NOUN
inlawrev-2772	91	6	court	court	NOUN
inlawrev-2772	91	7	expressly	expressly	ADV
inlawrev-2772	91	8	observed	observe	VERB
inlawrev-2772	91	9	that	that	SCONJ
inlawrev-2772	91	10	*	*	NOUN
inlawrev-2772	91	11	*	*	PUNCT
inlawrev-2772	91	12	the	the	DET
inlawrev-2772	91	13	[	[	X
inlawrev-2772	91	14	narrow	narrow	ADJ
inlawrev-2772	91	15	]	]	X
inlawrev-2772	91	16	interpretation	interpretation	NOUN
inlawrev-2772	91	17	given	give	VERB
inlawrev-2772	91	18	to	to	ADP
inlawrev-2772	91	19	the	the	DET
inlawrev-2772	91	20	ball	ball	NOUN
inlawrev-2772	91	21	stores	store	NOUN
inlawrev-2772	91	22	case	case	NOUN
inlawrev-2772	91	23	by	by	ADP
inlawrev-2772	91	24	the	the	DET
inlawrev-2772	91	25	court	court	PROPN
inlawrev-2772	91	26	of	of	ADP
inlawrev-2772	91	27	appeals	appeal	NOUN
inlawrev-2772	91	28	"	"	PUNCT
inlawrev-2772	91	29	in	in	ADP
inlawrev-2772	91	30	margrat	margrat	NOUN
inlawrev-2772	91	31	'	'	PART
inlawrev-2772	91	32	*	*	PUNCT
inlawrev-2772	91	33	has	have	AUX
inlawrev-2772	91	34	not	not	PART
inlawrev-2772	91	35	been	be	AUX
inlawrev-2772	91	36	universally	universally	ADV
inlawrev-2772	91	37	accepted	accept	VERB
inlawrev-2772	91	38	.	.	PUNCT
inlawrev-2772	92	1	"^	"^	AUX
inlawrev-2772	92	2	'	'	PUNCT
inlawrev-2772	92	3	citing	cite	VERB
inlawrev-2772	92	4	professor	professor	NOUN
inlawrev-2772	92	5	harvey	harvey	NOUN
inlawrev-2772	92	6	's	's	PART
inlawrev-2772	92	7	criticism	criticism	NOUN
inlawrev-2772	92	8	of	of	ADP
inlawrev-2772	92	9	the	the	DET
inlawrev-2772	92	10	margrat	margrat	NOUN
inlawrev-2772	92	11	decision	decision	NOUN
inlawrev-2772	92	12	(	(	PUNCT
inlawrev-2772	92	13	which	which	PRON
inlawrev-2772	92	14	professor	professor	NOUN
inlawrev-2772	92	15	harvey	harvey	NOUN
inlawrev-2772	92	16	declared	declare	VERB
inlawrev-2772	92	17	to	to	PART
inlawrev-2772	92	18	be	be	AUX
inlawrev-2772	92	19	'	'	PUNCT
inlawrev-2772	92	20	*	*	PUNCT
inlawrev-2772	92	21	devoid	devoid	ADJ
inlawrev-2772	92	22	of	of	ADP
inlawrev-2772	92	23	justice"),^^	justice"),^^	NOUN
inlawrev-2772	92	24	the	the	DET
inlawrev-2772	92	25	tax	tax	NOUN
inlawrev-2772	92	26	court	court	NOUN
inlawrev-2772	92	27	declined	decline	VERB
inlawrev-2772	92	28	to	to	PART
inlawrev-2772	92	29	follow	follow	VERB
inlawrev-2772	92	30	it	it	PRON
inlawrev-2772	92	31	and	and	CCONJ
inlawrev-2772	92	32	concluded	conclude	VERB
inlawrev-2772	92	33	that	that	SCONJ
inlawrev-2772	92	34	,	,	PUNCT
inlawrev-2772	92	35	since	since	SCONJ
inlawrev-2772	92	36	section	section	NOUN
inlawrev-2772	92	37	6	6	NUM
inlawrev-2772	92	38	-	-	SYM
inlawrev-2772	92	39	1.1	1.1	NUM
inlawrev-2772	92	40	is	be	AUX
inlawrev-2772	92	41	silent	silent	ADJ
inlawrev-2772	92	42	on	on	ADP
inlawrev-2772	92	43	the	the	DET
inlawrev-2772	92	44	method	method	NOUN
inlawrev-2772	92	45	of	of	ADP
inlawrev-2772	92	46	filing	filing	NOUN
inlawrev-2772	92	47	.	.	PUNCT
inlawrev-2772	93	1	trial	trial	NOUN
inlawrev-2772	93	2	rule	rule	NOUN
inlawrev-2772	93	3	5(e	5(e	NUM
inlawrev-2772	93	4	)	)	PUNCT
inlawrev-2772	93	5	would	would	AUX
inlawrev-2772	93	6	apply	apply	VERB
inlawrev-2772	93	7	.	.	PUNCT
inlawrev-2772	93	8	^^	^^	PUNCT
inlawrev-2772	94	1	the	the	DET
inlawrev-2772	94	2	court	court	NOUN
inlawrev-2772	94	3	observed	observe	VERB
inlawrev-2772	94	4	that	that	SCONJ
inlawrev-2772	94	5	most	most	ADJ
inlawrev-2772	94	6	attorneys	attorney	NOUN
inlawrev-2772	94	7	would	would	AUX
inlawrev-2772	94	8	consider	consider	VERB
inlawrev-2772	94	9	the	the	DET
inlawrev-2772	94	10	mailing	mailing	NOUN
inlawrev-2772	94	11	of	of	ADP
inlawrev-2772	94	12	a	a	DET
inlawrev-2772	94	13	notice	notice	NOUN
inlawrev-2772	94	14	to	to	PART
inlawrev-2772	94	15	be	be	AUX
inlawrev-2772	94	16	the	the	DET
inlawrev-2772	94	17	equivalent	equivalent	NOUN
inlawrev-2772	94	18	of	of	ADP
inlawrev-2772	94	19	filing	filing	NOUN
inlawrev-2772	94	20	.	.	PUNCT
inlawrev-2772	95	1	it	it	PRON
inlawrev-2772	95	2	further	far	ADV
inlawrev-2772	95	3	noted	note	VERB
inlawrev-2772	95	4	that	that	SCONJ
inlawrev-2772	95	5	the	the	DET
inlawrev-2772	95	6	law	law	NOUN
inlawrev-2772	95	7	creating	create	VERB
inlawrev-2772	95	8	the	the	DET
inlawrev-2772	95	9	tax	tax	NOUN
inlawrev-2772	95	10	court	court	NOUN
inlawrev-2772	95	11	provides	provide	VERB
inlawrev-2772	95	12	for	for	ADP
inlawrev-2772	95	13	a	a	DET
inlawrev-2772	95	14	small	small	ADJ
inlawrev-2772	95	15	claims	claim	NOUN
inlawrev-2772	95	16	docket	docket	NOUN
inlawrev-2772	95	17	and	and	CCONJ
inlawrev-2772	95	18	that	that	PRON
inlawrev-2772	95	19	to	to	PART
inlawrev-2772	95	20	require	require	VERB
inlawrev-2772	95	21	physical	physical	ADJ
inlawrev-2772	95	22	delivery	delivery	NOUN
inlawrev-2772	95	23	of	of	ADP
inlawrev-2772	95	24	a	a	DET
inlawrev-2772	95	25	notice	notice	NOUN
inlawrev-2772	95	26	of	of	ADP
inlawrev-2772	95	27	appeal	appeal	NOUN
inlawrev-2772	95	28	to	to	ADP
inlawrev-2772	95	29	the	the	DET
inlawrev-2772	95	30	state	state	NOUN
inlawrev-2772	95	31	tax	tax	NOUN
inlawrev-2772	95	32	board	board	NOUN
inlawrev-2772	95	33	by	by	ADP
inlawrev-2772	95	34	the	the	DET
inlawrev-2772	95	35	45th	45th	ADJ
inlawrev-2772	95	36	day	day	NOUN
inlawrev-2772	95	37	following	follow	VERB
inlawrev-2772	95	38	the	the	DET
inlawrev-2772	95	39	board	board	NOUN
inlawrev-2772	95	40	's	's	PART
inlawrev-2772	95	41	denial	denial	NOUN
inlawrev-2772	95	42	would	would	AUX
inlawrev-2772	95	43	place	place	VERB
inlawrev-2772	95	44	a	a	DET
inlawrev-2772	95	45	highly	highly	ADV
inlawrev-2772	95	46	technical	technical	ADJ
inlawrev-2772	95	47	requirement	requirement	NOUN
inlawrev-2772	95	48	on	on	ADP
inlawrev-2772	95	49	small	small	ADJ
inlawrev-2772	95	50	claimants	claimant	NOUN
inlawrev-2772	95	51	,	,	PUNCT
inlawrev-2772	95	52	contrary	contrary	ADJ
inlawrev-2772	95	53	to	to	ADP
inlawrev-2772	95	54	the	the	DET
inlawrev-2772	95	55	intent	intent	NOUN
inlawrev-2772	95	56	of	of	ADP
inlawrev-2772	95	57	the	the	DET
inlawrev-2772	95	58	legislature	legislature	NOUN
inlawrev-2772	95	59	in	in	ADP
inlawrev-2772	95	60	establishing	establish	VERB
inlawrev-2772	95	61	a	a	DET
inlawrev-2772	95	62	small	small	ADJ
inlawrev-2772	95	63	claims	claim	NOUN
inlawrev-2772	95	64	docket	docket	NOUN
inlawrev-2772	95	65	in	in	ADP
inlawrev-2772	95	66	the	the	DET
inlawrev-2772	95	67	first	first	ADJ
inlawrev-2772	95	68	place.^^^	place.^^^	NOUN
inlawrev-2772	95	69	by	by	ADP
inlawrev-2772	95	70	the	the	DET
inlawrev-2772	95	71	supreme	supreme	PROPN
inlawrev-2772	95	72	court	court	PROPN
inlawrev-2772	95	73	's	's	PART
inlawrev-2772	95	74	prompt	prompt	ADJ
inlawrev-2772	95	75	"	"	PUNCT
inlawrev-2772	95	76	164	164	NUM
inlawrev-2772	95	77	ind	ind	NOUN
inlawrev-2772	95	78	.	.	PUNCT
inlawrev-2772	96	1	app	app	PROPN
inlawrev-2772	96	2	.	.	PROPN
inlawrev-2772	96	3	156	156	NUM
inlawrev-2772	96	4	,	,	PUNCT
inlawrev-2772	96	5	326	326	NUM
inlawrev-2772	96	6	n.e.2d	n.e.2d	NOUN
inlawrev-2772	96	7	827	827	NUM
inlawrev-2772	96	8	(	(	PUNCT
inlawrev-2772	96	9	1975	1975	NUM
inlawrev-2772	96	10	)	)	PUNCT
inlawrev-2772	96	11	.	.	PUNCT
inlawrev-2772	97	1	^	^	PUNCT
inlawrev-2772	97	2	°	°	ADP
inlawrev-2772	97	3	/c	/c	NUM
inlawrev-2772	97	4	?	?	PUNCT
inlawrev-2772	97	5	.	.	PUNCT
inlawrev-2772	98	1	at	at	ADP
inlawrev-2772	98	2	162	162	NUM
inlawrev-2772	98	3	,	,	PUNCT
inlawrev-2772	98	4	326	326	NUM
inlawrev-2772	98	5	n.e.2d	n.e.2d	NOUN
inlawrev-2772	98	6	at	at	ADP
inlawrev-2772	98	7	831	831	NUM
inlawrev-2772	98	8	(	(	PUNCT
inlawrev-2772	98	9	citations	citation	NOUN
inlawrev-2772	98	10	and	and	CCONJ
inlawrev-2772	98	11	footnote	footnote	VERB
inlawrev-2772	98	12	omitted	omit	VERB
inlawrev-2772	98	13	)	)	PUNCT
inlawrev-2772	98	14	.	.	PUNCT
inlawrev-2772	99	1	^'lesea	^'lesea	PUNCT
inlawrev-2772	100	1	broadcasting	broadcasting	PROPN
inlawrev-2772	100	2	corp	corp	PROPN
inlawrev-2772	100	3	.	.	PROPN
inlawrev-2772	101	1	v.	v.	ADP
inlawrev-2772	101	2	state	state	PROPN
inlawrev-2772	101	3	bd	bd	PROPN
inlawrev-2772	101	4	.	.	PROPN
inlawrev-2772	101	5	of	of	ADP
inlawrev-2772	101	6	tax	tax	NOUN
inlawrev-2772	101	7	comm'rs	comm'rs	NOUN
inlawrev-2772	101	8	,	,	PUNCT
inlawrev-2772	101	9	512	512	NUM
inlawrev-2772	101	10	n.e.2d	n.e.2d	NOUN
inlawrev-2772	101	11	506	506	NUM
inlawrev-2772	101	12	,	,	PUNCT
inlawrev-2772	101	13	508	508	NUM
inlawrev-2772	101	14	(	(	PUNCT
inlawrev-2772	101	15	ind	ind	NOUN
inlawrev-2772	101	16	.	.	PUNCT
inlawrev-2772	102	1	t.c	t.c	PROPN
inlawrev-2772	102	2	.	.	PROPN
inlawrev-2772	102	3	1987	1987	NUM
inlawrev-2772	102	4	)	)	PUNCT
inlawrev-2772	102	5	.	.	PUNCT
inlawrev-2772	103	1	"	"	PUNCT
inlawrev-2772	103	2	1	1	NUM
inlawrev-2772	103	3	w.	w.	PROPN
inlawrev-2772	103	4	harvey	harvey	PROPN
inlawrev-2772	103	5	,	,	PUNCT
inlawrev-2772	103	6	indiana	indiana	PROPN
inlawrev-2772	103	7	practice	practice	PROPN
inlawrev-2772	103	8	§	§	PROPN
inlawrev-2772	103	9	6.2	6.2	NUM
inlawrev-2772	103	10	,	,	PUNCT
inlawrev-2772	103	11	at	at	ADP
inlawrev-2772	103	12	336	336	NUM
inlawrev-2772	103	13	(	(	PUNCT
inlawrev-2772	103	14	2d	2d	NUM
inlawrev-2772	103	15	ed	ed	NOUN
inlawrev-2772	103	16	.	.	PROPN
inlawrev-2772	103	17	1987	1987	NUM
inlawrev-2772	103	18	)	)	PUNCT
inlawrev-2772	103	19	.	.	PUNCT
inlawrev-2772	104	1	"	"	PUNCT
inlawrev-2772	104	2	512	512	NUM
inlawrev-2772	104	3	n.e.2d	n.e.2d	NOUN
inlawrev-2772	104	4	at	at	ADP
inlawrev-2772	104	5	509	509	NUM
inlawrev-2772	104	6	.	.	PUNCT
inlawrev-2772	105	1	388	388	NUM
inlawrev-2772	105	2	indiana	indiana	PROPN
inlawrev-2772	105	3	law	law	PROPN
inlawrev-2772	105	4	review	review	NOUN
inlawrev-2772	105	5	[	[	X
inlawrev-2772	105	6	vol	vol	NOUN
inlawrev-2772	105	7	.	.	NOUN
inlawrev-2772	105	8	21:383	21:383	NUM
inlawrev-2772	105	9	affirmation	affirmation	NOUN
inlawrev-2772	105	10	of	of	ADP
inlawrev-2772	105	11	the	the	DET
inlawrev-2772	105	12	lesea	lesea	ADJ
inlawrev-2772	105	13	decision	decision	NOUN
inlawrev-2772	105	14	,	,	PUNCT
inlawrev-2772	105	15	taxpayers	taxpayer	NOUN
inlawrev-2772	105	16	have	have	AUX
inlawrev-2772	105	17	been	be	AUX
inlawrev-2772	105	18	given	give	VERB
inlawrev-2772	105	19	definitive	definitive	ADJ
inlawrev-2772	105	20	guidance	guidance	NOUN
inlawrev-2772	105	21	on	on	ADP
inlawrev-2772	105	22	the	the	DET
inlawrev-2772	105	23	meaning	meaning	NOUN
inlawrev-2772	105	24	of	of	ADP
inlawrev-2772	105	25	*	*	NOUN
inlawrev-2772	105	26	'	'	PUNCT
inlawrev-2772	105	27	fihng	fihng	NOUN
inlawrev-2772	105	28	"	"	PUNCT
inlawrev-2772	105	29	under	under	ADP
inlawrev-2772	105	30	section	section	NOUN
inlawrev-2772	105	31	6	6	NUM
inlawrev-2772	105	32	-	-	SYM
inlawrev-2772	105	33	1.1	1.1	NUM
inlawrev-2772	105	34	-	-	PUNCT
inlawrev-2772	105	35	15	15	NUM
inlawrev-2772	105	36	-	-	SYM
inlawrev-2772	105	37	5	5	NUM
inlawrev-2772	105	38	.	.	PUNCT
inlawrev-2772	106	1	however	however	ADV
inlawrev-2772	106	2	,	,	PUNCT
inlawrev-2772	106	3	the	the	DET
inlawrev-2772	106	4	lesea	lesea	ADJ
inlawrev-2772	106	5	decision	decision	NOUN
inlawrev-2772	106	6	certainly	certainly	ADV
inlawrev-2772	106	7	does	do	AUX
inlawrev-2772	106	8	not	not	PART
inlawrev-2772	106	9	resolve	resolve	VERB
inlawrev-2772	106	10	the	the	DET
inlawrev-2772	106	11	many	many	ADJ
inlawrev-2772	106	12	other	other	ADJ
inlawrev-2772	106	13	procedural	procedural	ADJ
inlawrev-2772	106	14	questions	question	NOUN
inlawrev-2772	106	15	facing	face	VERB
inlawrev-2772	106	16	tax	tax	NOUN
inlawrev-2772	106	17	counsel	counsel	NOUN
inlawrev-2772	106	18	practicing	practice	VERB
inlawrev-2772	106	19	before	before	ADV
inlawrev-2772	106	20	or	or	CCONJ
inlawrev-2772	106	21	appealing	appeal	VERB
inlawrev-2772	106	22	from	from	ADP
inlawrev-2772	106	23	the	the	DET
inlawrev-2772	106	24	state	state	NOUN
inlawrev-2772	106	25	tax	tax	NOUN
inlawrev-2772	106	26	board	board	NOUN
inlawrev-2772	106	27	.	.	PUNCT
inlawrev-2772	107	1	for	for	ADP
inlawrev-2772	107	2	example	example	NOUN
inlawrev-2772	107	3	,	,	PUNCT
inlawrev-2772	107	4	does	do	AUX
inlawrev-2772	107	5	the	the	DET
inlawrev-2772	107	6	three	three	NUM
inlawrev-2772	107	7	extra	extra	ADJ
inlawrev-2772	107	8	day	day	NOUN
inlawrev-2772	107	9	rule	rule	NOUN
inlawrev-2772	107	10	in	in	ADP
inlawrev-2772	107	11	trial	trial	NOUN
inlawrev-2772	107	12	rule	rule	NOUN
inlawrev-2772	107	13	6(e)^^	6(e)^^	NUM
inlawrev-2772	107	14	apply	apply	VERB
inlawrev-2772	107	15	because	because	SCONJ
inlawrev-2772	107	16	the	the	DET
inlawrev-2772	107	17	state	state	NOUN
inlawrev-2772	107	18	tax	tax	NOUN
inlawrev-2772	107	19	board	board	NOUN
inlawrev-2772	107	20	gives	give	VERB
inlawrev-2772	107	21	the	the	DET
inlawrev-2772	107	22	taxpayer	taxpayer	NOUN
inlawrev-2772	107	23	notice	notice	NOUN
inlawrev-2772	107	24	of	of	ADP
inlawrev-2772	107	25	its	its	PRON
inlawrev-2772	107	26	final	final	ADJ
inlawrev-2772	107	27	determination	determination	NOUN
inlawrev-2772	107	28	by	by	ADP
inlawrev-2772	107	29	mail	mail	NOUN
inlawrev-2772	107	30	or	or	CCONJ
inlawrev-2772	107	31	does	do	AUX
inlawrev-2772	107	32	the	the	DET
inlawrev-2772	107	33	mailing	mailing	NOUN
inlawrev-2772	107	34	of	of	ADP
inlawrev-2772	107	35	a	a	DET
inlawrev-2772	107	36	notice	notice	NOUN
inlawrev-2772	107	37	to	to	ADP
inlawrev-2772	107	38	the	the	DET
inlawrev-2772	107	39	taxpayer	taxpayer	NOUN
inlawrev-2772	107	40	start	start	VERB
inlawrev-2772	107	41	the	the	DET
inlawrev-2772	107	42	45	45	NUM
inlawrev-2772	107	43	-	-	PUNCT
inlawrev-2772	107	44	day	day	NOUN
inlawrev-2772	107	45	appeal	appeal	NOUN
inlawrev-2772	107	46	period	period	NOUN
inlawrev-2772	107	47	running	run	VERB
inlawrev-2772	107	48	?	?	PUNCT
inlawrev-2772	108	1	the	the	DET
inlawrev-2772	108	2	wilks	wilks	PROPN
inlawrev-2772	108	3	-	-	PUNCT
inlawrev-2772	108	4	margrat	margrat	NOUN
inlawrev-2772	108	5	view	view	NOUN
inlawrev-2772	108	6	,	,	PUNCT
inlawrev-2772	108	7	which	which	PRON
inlawrev-2772	108	8	resulted	result	VERB
inlawrev-2772	108	9	in	in	ADP
inlawrev-2772	108	10	the	the	DET
inlawrev-2772	108	11	trial	trial	NOUN
inlawrev-2772	108	12	rules	rule	NOUN
inlawrev-2772	108	13	being	be	AUX
inlawrev-2772	108	14	applicable	applicable	ADJ
inlawrev-2772	108	15	on	on	ADP
inlawrev-2772	108	16	a	a	DET
inlawrev-2772	108	17	piecemeal	piecemeal	ADJ
inlawrev-2772	108	18	basis	basis	NOUN
inlawrev-2772	108	19	(	(	PUNCT
inlawrev-2772	108	20	i.e	i.e	X
inlawrev-2772	108	21	..	..	PUNCT
inlawrev-2772	108	22	rule	rule	NOUN
inlawrev-2772	108	23	6(a	6(a	NUM
inlawrev-2772	108	24	)	)	PUNCT
inlawrev-2772	108	25	applies	apply	VERB
inlawrev-2772	108	26	;	;	PUNCT
inlawrev-2772	108	27	rule	rule	VERB
inlawrev-2772	108	28	5(e	5(e	NUM
inlawrev-2772	108	29	)	)	PUNCT
inlawrev-2772	108	30	does	do	AUX
inlawrev-2772	108	31	not	not	PART
inlawrev-2772	108	32	)	)	PUNCT
inlawrev-2772	108	33	gave	give	VERB
inlawrev-2772	108	34	little	little	ADJ
inlawrev-2772	108	35	comfort	comfort	NOUN
inlawrev-2772	108	36	to	to	ADP
inlawrev-2772	108	37	a	a	DET
inlawrev-2772	108	38	taxpayer	taxpayer	NOUN
inlawrev-2772	108	39	trying	try	VERB
inlawrev-2772	108	40	to	to	PART
inlawrev-2772	108	41	perfect	perfect	VERB
inlawrev-2772	108	42	a	a	DET
inlawrev-2772	108	43	tax	tax	NOUN
inlawrev-2772	108	44	case	case	NOUN
inlawrev-2772	108	45	appeal	appeal	NOUN
inlawrev-2772	108	46	.	.	PUNCT
inlawrev-2772	109	1	conversely	conversely	ADV
inlawrev-2772	109	2	,	,	PUNCT
inlawrev-2772	109	3	it	it	PRON
inlawrev-2772	109	4	is	be	AUX
inlawrev-2772	109	5	questionable	questionable	ADJ
inlawrev-2772	109	6	whether	whether	SCONJ
inlawrev-2772	109	7	the	the	DET
inlawrev-2772	109	8	ball	ball	NOUN
inlawrev-2772	109	9	stores	store	NOUN
inlawrev-2772	109	10	-	-	PUNCT
inlawrev-2772	109	11	lesea	lesea	ADJ
inlawrev-2772	109	12	position	position	NOUN
inlawrev-2772	109	13	will	will	AUX
inlawrev-2772	109	14	do	do	VERB
inlawrev-2772	109	15	any	any	PRON
inlawrev-2772	109	16	better	well	ADV
inlawrev-2772	109	17	.	.	PUNCT
inlawrev-2772	110	1	neither	neither	CCONJ
inlawrev-2772	110	2	ball	ball	NOUN
inlawrev-2772	110	3	stores	store	NOUN
inlawrev-2772	110	4	nor	nor	CCONJ
inlawrev-2772	110	5	lesea	lesea	NOUN
inlawrev-2772	110	6	makes	make	VERB
inlawrev-2772	110	7	the	the	DET
inlawrev-2772	110	8	trial	trial	NOUN
inlawrev-2772	110	9	rules	rule	NOUN
inlawrev-2772	110	10	applicable	applicable	ADJ
inlawrev-2772	110	11	to	to	ADP
inlawrev-2772	110	12	all	all	DET
inlawrev-2772	110	13	proceedings	proceeding	NOUN
inlawrev-2772	110	14	before	before	ADP
inlawrev-2772	110	15	administrative	administrative	ADJ
inlawrev-2772	110	16	agencies	agency	NOUN
inlawrev-2772	110	17	.	.	PUNCT
inlawrev-2772	111	1	instead	instead	ADV
inlawrev-2772	111	2	they	they	PRON
inlawrev-2772	111	3	recognize	recognize	VERB
inlawrev-2772	111	4	that	that	SCONJ
inlawrev-2772	111	5	there	there	PRON
inlawrev-2772	111	6	are	be	VERB
inlawrev-2772	111	7	"	"	PUNCT
inlawrev-2772	111	8	a	a	DET
inlawrev-2772	111	9	variety	variety	NOUN
inlawrev-2772	111	10	of	of	ADP
inlawrev-2772	111	11	instances	instance	NOUN
inlawrev-2772	111	12	(	(	PUNCT
inlawrev-2772	111	13	where	where	SCONJ
inlawrev-2772	111	14	)	)	PUNCT
inlawrev-2772	111	15	the	the	DET
inlawrev-2772	111	16	trial	trial	NOUN
inlawrev-2772	111	17	rules	rule	NOUN
inlawrev-2772	111	18	do	do	AUX
inlawrev-2772	111	19	apply	apply	VERB
inlawrev-2772	111	20	to	to	ADP
inlawrev-2772	111	21	parts	part	NOUN
inlawrev-2772	111	22	of	of	ADP
inlawrev-2772	111	23	law	law	NOUN
inlawrev-2772	111	24	practice	practice	NOUN
inlawrev-2772	111	25	before	before	ADP
inlawrev-2772	111	26	the	the	DET
inlawrev-2772	111	27	indiana	indiana	PROPN
inlawrev-2772	111	28	administrative	administrative	PROPN
inlawrev-2772	111	29	agencies	agency	NOUN
inlawrev-2772	111	30	.	.	PUNCT
inlawrev-2772	112	1	"	"	PUNCT
inlawrev-2772	112	2	^^	^^	PUNCT
inlawrev-2772	112	3	but	but	CCONJ
inlawrev-2772	112	4	if	if	SCONJ
inlawrev-2772	112	5	it	it	PRON
inlawrev-2772	112	6	is	be	AUX
inlawrev-2772	112	7	still	still	ADV
inlawrev-2772	112	8	the	the	DET
inlawrev-2772	112	9	job	job	NOUN
inlawrev-2772	112	10	of	of	ADP
inlawrev-2772	112	11	the	the	DET
inlawrev-2772	112	12	courts	court	NOUN
inlawrev-2772	112	13	to	to	PART
inlawrev-2772	112	14	"	"	PUNCT
inlawrev-2772	112	15	make	make	VERB
inlawrev-2772	112	16	the	the	DET
inlawrev-2772	112	17	distinctions	distinction	NOUN
inlawrev-2772	112	18	"	"	PUNCT
inlawrev-2772	112	19	and	and	CCONJ
inlawrev-2772	112	20	"	"	PUNCT
inlawrev-2772	112	21	develop	develop	VERB
inlawrev-2772	112	22	the	the	DET
inlawrev-2772	112	23	apphcations	apphcation	NOUN
inlawrev-2772	112	24	of	of	ADP
inlawrev-2772	112	25	the	the	DET
inlawrev-2772	112	26	trial	trial	NOUN
inlawrev-2772	112	27	rules	rule	NOUN
inlawrev-2772	112	28	,	,	PUNCT
inlawrev-2772	112	29	"	"	PUNCT
inlawrev-2772	112	30	^"^	^"^	X
inlawrev-2772	112	31	taxpayers	taxpayer	NOUN
inlawrev-2772	112	32	will	will	AUX
inlawrev-2772	112	33	remain	remain	VERB
inlawrev-2772	112	34	in	in	ADP
inlawrev-2772	112	35	a	a	DET
inlawrev-2772	112	36	somewhat	somewhat	ADV
inlawrev-2772	112	37	precarious	precarious	ADJ
inlawrev-2772	112	38	position	position	NOUN
inlawrev-2772	112	39	,	,	PUNCT
inlawrev-2772	112	40	being	be	AUX
inlawrev-2772	112	41	forced	force	VERB
inlawrev-2772	112	42	to	to	PART
inlawrev-2772	112	43	wait	wait	VERB
inlawrev-2772	112	44	for	for	SCONJ
inlawrev-2772	112	45	the	the	DET
inlawrev-2772	112	46	tax	tax	NOUN
inlawrev-2772	112	47	court	court	NOUN
inlawrev-2772	112	48	or	or	CCONJ
inlawrev-2772	112	49	supreme	supreme	PROPN
inlawrev-2772	112	50	court	court	PROPN
inlawrev-2772	112	51	to	to	PART
inlawrev-2772	112	52	provide	provide	VERB
inlawrev-2772	112	53	case	case	NOUN
inlawrev-2772	112	54	-	-	PUNCT
inlawrev-2772	112	55	by	by	ADP
inlawrev-2772	112	56	-	-	PUNCT
inlawrev-2772	112	57	case	case	NOUN
inlawrev-2772	112	58	direction	direction	NOUN
inlawrev-2772	112	59	on	on	ADP
inlawrev-2772	112	60	when	when	SCONJ
inlawrev-2772	112	61	the	the	DET
inlawrev-2772	112	62	trial	trial	NOUN
inlawrev-2772	112	63	rules	rule	NOUN
inlawrev-2772	112	64	are	be	AUX
inlawrev-2772	112	65	applicable	applicable	ADJ
inlawrev-2772	112	66	and	and	CCONJ
inlawrev-2772	112	67	when	when	SCONJ
inlawrev-2772	112	68	they	they	PRON
inlawrev-2772	112	69	are	be	AUX
inlawrev-2772	112	70	not	not	PART
inlawrev-2772	112	71	.	.	PUNCT
inlawrev-2772	113	1	it	it	PRON
inlawrev-2772	113	2	required	require	VERB
inlawrev-2772	113	3	three	three	NUM
inlawrev-2772	113	4	cases	case	NOUN
inlawrev-2772	113	5	on	on	ADP
inlawrev-2772	113	6	the	the	DET
inlawrev-2772	113	7	meaning	meaning	NOUN
inlawrev-2772	113	8	of	of	ADP
inlawrev-2772	113	9	"	"	PUNCT
inlawrev-2772	113	10	filing	filing	NOUN
inlawrev-2772	113	11	"	"	PUNCT
inlawrev-2772	113	12	under	under	ADP
inlawrev-2772	113	13	section	section	NOUN
inlawrev-2772	113	14	6	6	NUM
inlawrev-2772	113	15	-	-	SYM
inlawrev-2772	113	16	1.1	1.1	NUM
inlawrev-2772	113	17	-	-	PUNCT
inlawrev-2772	113	18	15	15	NUM
inlawrev-2772	113	19	-	-	SYM
inlawrev-2772	113	20	5	5	NUM
inlawrev-2772	113	21	to	to	PART
inlawrev-2772	113	22	arrive	arrive	VERB
inlawrev-2772	113	23	at	at	ADP
inlawrev-2772	113	24	an	an	DET
inlawrev-2772	113	25	answer	answer	NOUN
inlawrev-2772	113	26	.	.	PUNCT
inlawrev-2772	114	1	in	in	ADP
inlawrev-2772	114	2	sum	sum	NOUN
inlawrev-2772	114	3	,	,	PUNCT
inlawrev-2772	114	4	the	the	DET
inlawrev-2772	114	5	taxpayer	taxpayer	NOUN
inlawrev-2772	114	6	and	and	CCONJ
inlawrev-2772	114	7	his	his	PRON
inlawrev-2772	114	8	counsel	counsel	NOUN
inlawrev-2772	114	9	now	now	ADV
inlawrev-2772	114	10	know	know	VERB
inlawrev-2772	114	11	that	that	SCONJ
inlawrev-2772	114	12	with	with	ADP
inlawrev-2772	114	13	respect	respect	NOUN
inlawrev-2772	114	14	to	to	ADP
inlawrev-2772	114	15	the	the	DET
inlawrev-2772	114	16	required	require	VERB
inlawrev-2772	114	17	notice	notice	NOUN
inlawrev-2772	114	18	of	of	ADP
inlawrev-2772	114	19	the	the	DET
inlawrev-2772	114	20	taxpayer	taxpayer	NOUN
inlawrev-2772	114	21	's	's	PART
inlawrev-2772	114	22	appeal	appeal	NOUN
inlawrev-2772	114	23	,	,	PUNCT
inlawrev-2772	114	24	the	the	DET
inlawrev-2772	114	25	mailing	mailing	NOUN
inlawrev-2772	114	26	of	of	ADP
inlawrev-2772	114	27	that	that	DET
inlawrev-2772	114	28	notice	notice	NOUN
inlawrev-2772	114	29	to	to	ADP
inlawrev-2772	114	30	the	the	DET
inlawrev-2772	114	31	state	state	NOUN
inlawrev-2772	114	32	tax	tax	NOUN
inlawrev-2772	114	33	board	board	NOUN
inlawrev-2772	114	34	on	on	ADP
inlawrev-2772	114	35	or	or	CCONJ
inlawrev-2772	114	36	before	before	ADP
inlawrev-2772	114	37	the	the	DET
inlawrev-2772	114	38	45th	45th	ADJ
inlawrev-2772	114	39	day	day	NOUN
inlawrev-2772	114	40	will	will	AUX
inlawrev-2772	114	41	satisfy	satisfy	VERB
inlawrev-2772	114	42	section	section	NOUN
inlawrev-2772	114	43	6	6	NUM
inlawrev-2772	114	44	-	-	SYM
inlawrev-2772	114	45	1.1	1.1	NUM
inlawrev-2772	114	46	-	-	PUNCT
inlawrev-2772	114	47	15	15	NUM
inlawrev-2772	114	48	-	-	SYM
inlawrev-2772	114	49	5	5	NUM
inlawrev-2772	114	50	and	and	CCONJ
inlawrev-2772	114	51	that	that	SCONJ
inlawrev-2772	114	52	if	if	SCONJ
inlawrev-2772	114	53	the	the	DET
inlawrev-2772	114	54	45th	45th	ADJ
inlawrev-2772	114	55	day	day	NOUN
inlawrev-2772	114	56	falls	fall	VERB
inlawrev-2772	114	57	on	on	ADP
inlawrev-2772	114	58	a	a	DET
inlawrev-2772	114	59	saturday	saturday	NOUN
inlawrev-2772	114	60	,	,	PUNCT
inlawrev-2772	114	61	sunday	sunday	PROPN
inlawrev-2772	114	62	or	or	CCONJ
inlawrev-2772	114	63	holiday	holiday	NOUN
inlawrev-2772	114	64	,	,	PUNCT
inlawrev-2772	114	65	the	the	DET
inlawrev-2772	114	66	next	next	ADJ
inlawrev-2772	114	67	succeeding	succeed	VERB
inlawrev-2772	114	68	business	business	NOUN
inlawrev-2772	114	69	day	day	NOUN
inlawrev-2772	114	70	will	will	AUX
inlawrev-2772	114	71	be	be	AUX
inlawrev-2772	114	72	the	the	DET
inlawrev-2772	114	73	last	last	ADJ
inlawrev-2772	114	74	day	day	NOUN
inlawrev-2772	114	75	to	to	PART
inlawrev-2772	114	76	file	file	VERB
inlawrev-2772	114	77	that	that	DET
inlawrev-2772	114	78	notice	notice	NOUN
inlawrev-2772	114	79	.	.	PUNCT
inlawrev-2772	115	1	but	but	CCONJ
inlawrev-2772	115	2	,	,	PUNCT
inlawrev-2772	115	3	with	with	ADP
inlawrev-2772	115	4	respect	respect	NOUN
inlawrev-2772	115	5	to	to	ADP
inlawrev-2772	115	6	all	all	DET
inlawrev-2772	115	7	other	other	ADJ
inlawrev-2772	115	8	procedures	procedure	NOUN
inlawrev-2772	115	9	,	,	PUNCT
inlawrev-2772	115	10	the	the	DET
inlawrev-2772	115	11	taxpayer	taxpayer	NOUN
inlawrev-2772	115	12	and	and	CCONJ
inlawrev-2772	115	13	his	his	PRON
inlawrev-2772	115	14	counsel	counsel	NOUN
inlawrev-2772	115	15	are	be	AUX
inlawrev-2772	115	16	advised	advise	VERB
inlawrev-2772	115	17	to	to	PART
inlawrev-2772	115	18	be	be	AUX
inlawrev-2772	115	19	extremely	extremely	ADV
inlawrev-2772	115	20	conservative	conservative	ADJ
inlawrev-2772	115	21	,	,	PUNCT
inlawrev-2772	115	22	giving	give	VERB
inlawrev-2772	115	23	the	the	DET
inlawrev-2772	115	24	indiana	indiana	PROPN
inlawrev-2772	115	25	state	state	PROPN
inlawrev-2772	115	26	tax	tax	NOUN
inlawrev-2772	115	27	agencies	agency	NOUN
inlawrev-2772	115	28	no	no	DET
inlawrev-2772	115	29	opportunity	opportunity	NOUN
inlawrev-2772	115	30	to	to	PART
inlawrev-2772	115	31	object	object	VERB
inlawrev-2772	115	32	.	.	PUNCT
inlawrev-2772	116	1	finally	finally	ADV
inlawrev-2772	116	2	,	,	PUNCT
inlawrev-2772	116	3	as	as	SCONJ
inlawrev-2772	116	4	preliminarily	preliminarily	ADV
inlawrev-2772	116	5	discussed	discuss	VERB
inlawrev-2772	116	6	,	,	PUNCT
inlawrev-2772	116	7	the	the	DET
inlawrev-2772	116	8	tax	tax	NOUN
inlawrev-2772	116	9	court	court	NOUN
inlawrev-2772	116	10	's	's	PART
inlawrev-2772	116	11	rejection	rejection	NOUN
inlawrev-2772	116	12	in	in	ADP
inlawrev-2772	116	13	lesea	lesea	NOUN
inlawrev-2772	116	14	of	of	ADP
inlawrev-2772	116	15	the	the	DET
inlawrev-2772	116	16	court	court	NOUN
inlawrev-2772	116	17	of	of	ADP
inlawrev-2772	116	18	appeal	appeal	NOUN
inlawrev-2772	116	19	's	's	PART
inlawrev-2772	116	20	holding	holding	NOUN
inlawrev-2772	116	21	in	in	ADP
inlawrev-2772	116	22	margrat	margrat	NOUN
inlawrev-2772	116	23	may	may	AUX
inlawrev-2772	116	24	be	be	AUX
inlawrev-2772	116	25	a	a	DET
inlawrev-2772	116	26	strong	strong	ADJ
inlawrev-2772	116	27	hint	hint	NOUN
inlawrev-2772	116	28	that	that	SCONJ
inlawrev-2772	116	29	the	the	DET
inlawrev-2772	116	30	tax	tax	NOUN
inlawrev-2772	116	31	court	court	NOUN
inlawrev-2772	116	32	will	will	AUX
inlawrev-2772	116	33	not	not	PART
inlawrev-2772	116	34	feel	feel	VERB
inlawrev-2772	116	35	circumscribed	circumscribed	ADJ
inlawrev-2772	116	36	by	by	ADP
inlawrev-2772	116	37	existing	exist	VERB
inlawrev-2772	116	38	court	court	NOUN
inlawrev-2772	116	39	of	of	ADP
inlawrev-2772	116	40	appeals	appeal	NOUN
inlawrev-2772	116	41	'	'	PART
inlawrev-2772	116	42	opinions	opinion	NOUN
inlawrev-2772	116	43	with	with	ADP
inlawrev-2772	116	44	which	which	PRON
inlawrev-2772	116	45	it	it	PRON
inlawrev-2772	116	46	disagrees	disagree	VERB
inlawrev-2772	116	47	.	.	PUNCT
inlawrev-2772	117	1	whether	whether	SCONJ
inlawrev-2772	117	2	this	this	DET
inlawrev-2772	117	3	hint	hint	NOUN
inlawrev-2772	117	4	becomes	become	VERB
inlawrev-2772	117	5	a	a	DET
inlawrev-2772	117	6	reality	reality	NOUN
inlawrev-2772	117	7	is	be	AUX
inlawrev-2772	117	8	at	at	ADP
inlawrev-2772	117	9	this	this	DET
inlawrev-2772	117	10	moment	moment	NOUN
inlawrev-2772	117	11	conjectural	conjectural	ADJ
inlawrev-2772	117	12	,	,	PUNCT
inlawrev-2772	117	13	however	however	ADV
inlawrev-2772	117	14	,	,	PUNCT
inlawrev-2772	117	15	since	since	SCONJ
inlawrev-2772	117	16	the	the	DET
inlawrev-2772	117	17	court	court	NOUN
inlawrev-2772	117	18	referenced	reference	VERB
inlawrev-2772	117	19	changed	change	VERB
inlawrev-2772	117	20	circumstances	circumstance	NOUN
inlawrev-2772	117	21	in	in	ADP
inlawrev-2772	117	22	rejecting	reject	VERB
inlawrev-2772	117	23	margrat.^^	margrat.^^	NOUN
inlawrev-2772	117	24	^'see	^'see	ADJ
inlawrev-2772	117	25	ind	ind	NOUN
inlawrev-2772	117	26	.	.	PUNCT
inlawrev-2772	118	1	r.	r.	PROPN
inlawrev-2772	118	2	tr	tr	VERB
inlawrev-2772	118	3	.	.	PUNCT
inlawrev-2772	119	1	p.	p.	NOUN
inlawrev-2772	119	2	6(e	6(e	NUM
inlawrev-2772	119	3	)	)	PUNCT
inlawrev-2772	119	4	.	.	PUNCT
inlawrev-2772	120	1	^^1	^^1	PROPN
inlawrev-2772	120	2	w.	w.	PROPN
inlawrev-2772	120	3	harvey	harvey	PROPN
inlawrev-2772	120	4	,	,	PUNCT
inlawrev-2772	120	5	indiana	indiana	PROPN
inlawrev-2772	120	6	practice	practice	PROPN
inlawrev-2772	120	7	§	§	PROPN
inlawrev-2772	120	8	5.3	5.3	NUM
inlawrev-2772	120	9	,	,	PUNCT
inlawrev-2772	120	10	at	at	ADP
inlawrev-2772	120	11	320	320	NUM
inlawrev-2772	120	12	(	(	PUNCT
inlawrev-2772	120	13	2d	2d	NUM
inlawrev-2772	120	14	ed	ed	NOUN
inlawrev-2772	120	15	.	.	PROPN
inlawrev-2772	120	16	1987	1987	NUM
inlawrev-2772	120	17	)	)	PUNCT
inlawrev-2772	120	18	.	.	PUNCT
inlawrev-2772	121	1	''	''	PUNCT
inlawrev-2772	122	1	i	i	PROPN
inlawrev-2772	122	2	d.	d.	PROPN
inlawrev-2772	122	3	^«512	^«512	PROPN
inlawrev-2772	122	4	n.e.2d	n.e.2d	NOUN
inlawrev-2772	122	5	at	at	ADP
inlawrev-2772	122	6	506	506	NUM
inlawrev-2772	122	7	.	.	PUNCT
inlawrev-2772	122	8	1988	1988	NUM
inlawrev-2772	122	9	]	]	PUNCT
inlawrev-2772	123	1	indiana	indiana	PROPN
inlawrev-2772	123	2	taxation	taxation	PROPN
inlawrev-2772	123	3	389	389	NUM
inlawrev-2772	123	4	b.	b.	NOUN
inlawrev-2772	123	5	appealing	appeal	VERB
inlawrev-2772	123	6	a	a	DET
inlawrev-2772	123	7	denial	denial	NOUN
inlawrev-2772	123	8	of	of	ADP
inlawrev-2772	123	9	a	a	DET
inlawrev-2772	123	10	property	property	NOUN
inlawrev-2772	123	11	tax	tax	NOUN
inlawrev-2772	123	12	refund	refund	NOUN
inlawrev-2772	123	13	claim	claim	NOUN
inlawrev-2772	123	14	—	—	PUNCT
inlawrev-2772	123	15	the	the	DET
inlawrev-2772	123	16	tax	tax	NOUN
inlawrev-2772	123	17	court	court	NOUN
inlawrev-2772	123	18	claims	claim	VERB
inlawrev-2772	123	19	exclusive	exclusive	ADJ
inlawrev-2772	123	20	jurisdiction	jurisdiction	NOUN
inlawrev-2772	123	21	the	the	DET
inlawrev-2772	123	22	tax	tax	NOUN
inlawrev-2772	123	23	court	court	NOUN
inlawrev-2772	123	24	also	also	ADV
inlawrev-2772	123	25	dealt	deal	VERB
inlawrev-2772	123	26	with	with	ADP
inlawrev-2772	123	27	an	an	DET
inlawrev-2772	123	28	issue	issue	NOUN
inlawrev-2772	123	29	raised	raise	VERB
inlawrev-2772	123	30	in	in	ADP
inlawrev-2772	123	31	last	last	ADJ
inlawrev-2772	123	32	year	year	NOUN
inlawrev-2772	123	33	's	's	PART
inlawrev-2772	123	34	survey	survey	NOUN
inlawrev-2772	123	35	,	,	PUNCT
inlawrev-2772	123	36	namely	namely	ADV
inlawrev-2772	123	37	,	,	PUNCT
inlawrev-2772	123	38	does	do	AUX
inlawrev-2772	123	39	the	the	DET
inlawrev-2772	123	40	tax	tax	NOUN
inlawrev-2772	123	41	court	court	NOUN
inlawrev-2772	123	42	have	have	VERB
inlawrev-2772	123	43	jurisdiction	jurisdiction	NOUN
inlawrev-2772	123	44	over	over	ADP
inlawrev-2772	123	45	appeals	appeal	NOUN
inlawrev-2772	123	46	from	from	ADP
inlawrev-2772	123	47	the	the	DET
inlawrev-2772	123	48	denial	denial	NOUN
inlawrev-2772	123	49	of	of	ADP
inlawrev-2772	123	50	a	a	DET
inlawrev-2772	123	51	property	property	NOUN
inlawrev-2772	123	52	tax	tax	NOUN
inlawrev-2772	123	53	refund	refund	NOUN
inlawrev-2772	123	54	claim	claim	NOUN
inlawrev-2772	123	55	by	by	ADP
inlawrev-2772	123	56	a	a	DET
inlawrev-2772	123	57	county	county	NOUN
inlawrev-2772	123	58	board	board	NOUN
inlawrev-2772	123	59	of	of	ADP
inlawrev-2772	123	60	tax	tax	NOUN
inlawrev-2772	123	61	commissioners	commissioner	NOUN
inlawrev-2772	123	62	?	?	PUNCT
inlawrev-2772	124	1	the	the	DET
inlawrev-2772	124	2	tax	tax	NOUN
inlawrev-2772	124	3	court	court	NOUN
inlawrev-2772	124	4	concluded	conclude	VERB
inlawrev-2772	124	5	in	in	ADP
inlawrev-2772	124	6	herff	herff	PROPN
inlawrev-2772	124	7	jones	jones	PROPN
inlawrev-2772	124	8	,	,	PUNCT
inlawrev-2772	124	9	inc	inc	PROPN
inlawrev-2772	124	10	.	.	PROPN
inlawrev-2772	125	1	v.	v.	ADP
inlawrev-2772	125	2	state	state	PROPN
inlawrev-2772	125	3	board	board	PROPN
inlawrev-2772	125	4	of	of	ADP
inlawrev-2772	125	5	tax	tax	PROPN
inlawrev-2772	125	6	commissioners^'^	commissioners^'^	PROPN
inlawrev-2772	126	1	that	that	SCONJ
inlawrev-2772	126	2	it	it	PRON
inlawrev-2772	126	3	does	do	AUX
inlawrev-2772	126	4	have	have	VERB
inlawrev-2772	126	5	exclusive	exclusive	ADJ
inlawrev-2772	126	6	jurisdiction	jurisdiction	NOUN
inlawrev-2772	126	7	over	over	ADP
inlawrev-2772	126	8	such	such	ADJ
inlawrev-2772	126	9	appeals	appeal	NOUN
inlawrev-2772	126	10	.	.	PUNCT
inlawrev-2772	127	1	to	to	PART
inlawrev-2772	127	2	understand	understand	VERB
inlawrev-2772	127	3	the	the	DET
inlawrev-2772	127	4	herff	herff	PROPN
inlawrev-2772	127	5	jones	jones	PROPN
inlawrev-2772	127	6	case	case	PROPN
inlawrev-2772	127	7	,	,	PUNCT
inlawrev-2772	127	8	one	one	PRON
inlawrev-2772	127	9	must	must	AUX
inlawrev-2772	127	10	go	go	VERB
inlawrev-2772	127	11	back	back	ADV
inlawrev-2772	127	12	to	to	ADP
inlawrev-2772	127	13	the	the	DET
inlawrev-2772	127	14	1985	1985	NUM
inlawrev-2772	127	15	act	act	NOUN
inlawrev-2772	127	16	creating	create	VERB
inlawrev-2772	127	17	the	the	DET
inlawrev-2772	127	18	tax	tax	NOUN
inlawrev-2772	127	19	court^^	court^^	NOUN
inlawrev-2772	127	20	and	and	CCONJ
inlawrev-2772	127	21	to	to	ADP
inlawrev-2772	127	22	the	the	DET
inlawrev-2772	127	23	general	general	ADJ
inlawrev-2772	127	24	property	property	NOUN
inlawrev-2772	127	25	tax	tax	NOUN
inlawrev-2772	127	26	laws.^	laws.^	NOUN
inlawrev-2772	127	27	'	'	PART
inlawrev-2772	127	28	indiana	indiana	PROPN
inlawrev-2772	127	29	code	code	PROPN
inlawrev-2772	127	30	section	section	PROPN
inlawrev-2772	127	31	33	33	NUM
inlawrev-2772	127	32	-	-	SYM
inlawrev-2772	127	33	3	3	NUM
inlawrev-2772	127	34	-	-	SYM
inlawrev-2772	127	35	5	5	NUM
inlawrev-2772	127	36	-	-	SYM
inlawrev-2772	127	37	2	2	NUM
inlawrev-2772	127	38	,	,	PUNCT
inlawrev-2772	127	39	as	as	SCONJ
inlawrev-2772	127	40	added	add	VERB
inlawrev-2772	127	41	by	by	ADP
inlawrev-2772	127	42	the	the	DET
inlawrev-2772	127	43	tax	tax	NOUN
inlawrev-2772	127	44	court	court	PROPN
inlawrev-2772	127	45	act	act	NOUN
inlawrev-2772	127	46	,	,	PUNCT
inlawrev-2772	127	47	provides	provide	VERB
inlawrev-2772	127	48	"	"	PUNCT
inlawrev-2772	127	49	[	[	X
inlawrev-2772	127	50	t]he	t]he	ADV
inlawrev-2772	127	51	tax	tax	NOUN
inlawrev-2772	127	52	court	court	NOUN
inlawrev-2772	127	53	has	have	VERB
inlawrev-2772	127	54	exclusive	exclusive	ADJ
inlawrev-2772	127	55	jurisdiction	jurisdiction	NOUN
inlawrev-2772	127	56	over	over	ADP
inlawrev-2772	127	57	any	any	DET
inlawrev-2772	127	58	case	case	NOUN
inlawrev-2772	127	59	that	that	PRON
inlawrev-2772	127	60	arises	arise	VERB
inlawrev-2772	127	61	under	under	ADP
inlawrev-2772	127	62	the	the	DET
inlawrev-2772	127	63	tax	tax	NOUN
inlawrev-2772	127	64	laws	law	NOUN
inlawrev-2772	127	65	of	of	ADP
inlawrev-2772	127	66	this	this	DET
inlawrev-2772	127	67	state	state	NOUN
inlawrev-2772	127	68	and	and	CCONJ
inlawrev-2772	127	69	that	that	PRON
inlawrev-2772	127	70	is	be	AUX
inlawrev-2772	127	71	an	an	DET
inlawrev-2772	127	72	initial	initial	ADJ
inlawrev-2772	127	73	appeal	appeal	NOUN
inlawrev-2772	127	74	of	of	ADP
inlawrev-2772	127	75	a	a	DET
inlawrev-2772	127	76	final	final	ADJ
inlawrev-2772	127	77	determination	determination	NOUN
inlawrev-2772	127	78	made	make	VERB
inlawrev-2772	127	79	by	by	ADP
inlawrev-2772	127	80	"	"	PUNCT
inlawrev-2772	127	81	the	the	DET
inlawrev-2772	127	82	indiana	indiana	PROPN
inlawrev-2772	127	83	department	department	PROPN
inlawrev-2772	127	84	of	of	ADP
inlawrev-2772	127	85	revenue	revenue	NOUN
inlawrev-2772	127	86	or	or	CCONJ
inlawrev-2772	127	87	the	the	DET
inlawrev-2772	127	88	indiana	indiana	PROPN
inlawrev-2772	127	89	state	state	PROPN
inlawrev-2772	127	90	board	board	PROPN
inlawrev-2772	127	91	of	of	ADP
inlawrev-2772	127	92	tax	tax	NOUN
inlawrev-2772	127	93	commissioners.^^	commissioners.^^	NOUN
inlawrev-2772	127	94	while	while	SCONJ
inlawrev-2772	127	95	the	the	DET
inlawrev-2772	127	96	act	act	NOUN
inlawrev-2772	127	97	describes	describe	VERB
inlawrev-2772	127	98	the	the	DET
inlawrev-2772	127	99	court	court	NOUN
inlawrev-2772	127	100	as	as	ADP
inlawrev-2772	127	101	a	a	DET
inlawrev-2772	127	102	''	''	PUNCT
inlawrev-2772	127	103	court	court	NOUN
inlawrev-2772	127	104	of	of	ADP
inlawrev-2772	127	105	limited	limited	ADJ
inlawrev-2772	127	106	jurisdiction	jurisdiction	NOUN
inlawrev-2772	127	107	"	"	PUNCT
inlawrev-2772	127	108	and	and	CCONJ
inlawrev-2772	127	109	yet	yet	ADV
inlawrev-2772	127	110	also	also	ADV
inlawrev-2772	127	111	as	as	ADP
inlawrev-2772	127	112	a	a	DET
inlawrev-2772	127	113	court	court	NOUN
inlawrev-2772	127	114	that	that	PRON
inlawrev-2772	127	115	has	have	VERB
inlawrev-2772	127	116	"	"	PUNCT
inlawrev-2772	127	117	exclusive	exclusive	ADJ
inlawrev-2772	127	118	jurisdiction	jurisdiction	NOUN
inlawrev-2772	127	119	over	over	ADP
inlawrev-2772	127	120	any	any	DET
inlawrev-2772	127	121	case	case	NOUN
inlawrev-2772	127	122	that	that	PRON
inlawrev-2772	127	123	arises	arise	VERB
inlawrev-2772	127	124	under	under	ADP
inlawrev-2772	127	125	the	the	DET
inlawrev-2772	127	126	tax	tax	NOUN
inlawrev-2772	127	127	laws	law	NOUN
inlawrev-2772	127	128	of	of	ADP
inlawrev-2772	127	129	this	this	DET
inlawrev-2772	127	130	state	state	NOUN
inlawrev-2772	127	131	,	,	PUNCT
inlawrev-2772	127	132	"	"	PUNCT
inlawrev-2772	127	133	the	the	DET
inlawrev-2772	127	134	court	court	NOUN
inlawrev-2772	127	135	's	's	PART
inlawrev-2772	127	136	so	so	ADV
inlawrev-2772	127	137	-	-	PUNCT
inlawrev-2772	127	138	called	call	VERB
inlawrev-2772	127	139	''	''	PUNCT
inlawrev-2772	127	140	exclusive	exclusive	ADJ
inlawrev-2772	127	141	jurisdiction	jurisdiction	NOUN
inlawrev-2772	127	142	"	"	PUNCT
inlawrev-2772	127	143	is	be	AUX
inlawrev-2772	127	144	expressly	expressly	ADV
inlawrev-2772	127	145	limited	limit	VERB
inlawrev-2772	127	146	to	to	ADP
inlawrev-2772	127	147	appeals	appeal	NOUN
inlawrev-2772	127	148	of	of	ADP
inlawrev-2772	127	149	a	a	DET
inlawrev-2772	127	150	"	"	PUNCT
inlawrev-2772	127	151	final	final	ADJ
inlawrev-2772	127	152	determination	determination	NOUN
inlawrev-2772	127	153	"	"	PUNCT
inlawrev-2772	127	154	of	of	ADP
inlawrev-2772	127	155	the	the	DET
inlawrev-2772	127	156	state	state	NOUN
inlawrev-2772	127	157	tax	tax	NOUN
inlawrev-2772	127	158	board	board	NOUN
inlawrev-2772	127	159	.	.	PUNCT
inlawrev-2772	127	160	"	"	PUNCT
inlawrev-2772	128	1	consequently	consequently	ADV
inlawrev-2772	128	2	,	,	PUNCT
inlawrev-2772	128	3	the	the	DET
inlawrev-2772	128	4	pivotal	pivotal	ADJ
inlawrev-2772	128	5	jurisdictional	jurisdictional	ADJ
inlawrev-2772	128	6	question	question	NOUN
inlawrev-2772	128	7	is	be	AUX
inlawrev-2772	128	8	whether	whether	SCONJ
inlawrev-2772	128	9	the	the	DET
inlawrev-2772	128	10	matter	matter	NOUN
inlawrev-2772	128	11	at	at	ADP
inlawrev-2772	128	12	issue	issue	NOUN
inlawrev-2772	128	13	represents	represent	VERB
inlawrev-2772	128	14	a	a	DET
inlawrev-2772	128	15	"	"	PUNCT
inlawrev-2772	128	16	final	final	ADJ
inlawrev-2772	128	17	determination	determination	NOUN
inlawrev-2772	128	18	"	"	PUNCT
inlawrev-2772	128	19	by	by	ADP
inlawrev-2772	128	20	the	the	DET
inlawrev-2772	128	21	state	state	NOUN
inlawrev-2772	128	22	tax	tax	NOUN
inlawrev-2772	128	23	board	board	NOUN
inlawrev-2772	128	24	.	.	PUNCT
inlawrev-2772	129	1	to	to	PART
inlawrev-2772	129	2	answer	answer	VERB
inlawrev-2772	129	3	that	that	DET
inlawrev-2772	129	4	question	question	NOUN
inlawrev-2772	129	5	,	,	PUNCT
inlawrev-2772	129	6	one	one	PRON
inlawrev-2772	129	7	must	must	AUX
inlawrev-2772	129	8	understand	understand	VERB
inlawrev-2772	129	9	the	the	DET
inlawrev-2772	129	10	nature	nature	NOUN
inlawrev-2772	129	11	of	of	ADP
inlawrev-2772	129	12	the	the	DET
inlawrev-2772	129	13	remedies	remedy	NOUN
inlawrev-2772	129	14	afforded	afford	VERB
inlawrev-2772	129	15	property	property	NOUN
inlawrev-2772	129	16	taxpayers	taxpayer	NOUN
inlawrev-2772	129	17	under	under	ADP
inlawrev-2772	129	18	the	the	DET
inlawrev-2772	129	19	general	general	ADJ
inlawrev-2772	129	20	property	property	NOUN
inlawrev-2772	129	21	tax	tax	NOUN
inlawrev-2772	129	22	laws	law	NOUN
inlawrev-2772	129	23	.	.	PUNCT
inlawrev-2772	130	1	under	under	ADP
inlawrev-2772	130	2	the	the	DET
inlawrev-2772	130	3	general	general	ADJ
inlawrev-2772	130	4	property	property	NOUN
inlawrev-2772	130	5	tax	tax	NOUN
inlawrev-2772	130	6	laws	law	NOUN
inlawrev-2772	130	7	,	,	PUNCT
inlawrev-2772	130	8	a	a	DET
inlawrev-2772	130	9	property	property	NOUN
inlawrev-2772	130	10	taxpayer	taxpayer	NOUN
inlawrev-2772	130	11	actually	actually	ADV
inlawrev-2772	130	12	has	have	VERB
inlawrev-2772	130	13	several	several	ADJ
inlawrev-2772	130	14	statutory	statutory	ADJ
inlawrev-2772	130	15	remedies	remedy	NOUN
inlawrev-2772	130	16	for	for	ADP
inlawrev-2772	130	17	challenging	challenge	VERB
inlawrev-2772	130	18	property	property	NOUN
inlawrev-2772	130	19	tax	tax	NOUN
inlawrev-2772	130	20	liability	liability	NOUN
inlawrev-2772	130	21	.	.	PUNCT
inlawrev-2772	131	1	for	for	ADP
inlawrev-2772	131	2	example	example	NOUN
inlawrev-2772	131	3	,	,	PUNCT
inlawrev-2772	131	4	a	a	DET
inlawrev-2772	131	5	taxpayer	taxpayer	NOUN
inlawrev-2772	131	6	may	may	AUX
inlawrev-2772	131	7	employ	employ	VERB
inlawrev-2772	131	8	an	an	DET
inlawrev-2772	131	9	assessment	assessment	NOUN
inlawrev-2772	131	10	appeal	appeal	NOUN
inlawrev-2772	131	11	procedure	procedure	NOUN
inlawrev-2772	131	12	which	which	PRON
inlawrev-2772	131	13	permits	permit	VERB
inlawrev-2772	131	14	a	a	DET
inlawrev-2772	131	15	taxpayer	taxpayer	NOUN
inlawrev-2772	131	16	to	to	PART
inlawrev-2772	131	17	challenge	challenge	VERB
inlawrev-2772	131	18	the	the	DET
inlawrev-2772	131	19	assessed	assessed	ADJ
inlawrev-2772	131	20	valuation	valuation	NOUN
inlawrev-2772	131	21	of	of	ADP
inlawrev-2772	131	22	his	his	PRON
inlawrev-2772	131	23	property	property	NOUN
inlawrev-2772	131	24	.	.	PUNCT
inlawrev-2772	131	25	^^	^^	PUNCT
inlawrev-2772	132	1	also	also	ADV
inlawrev-2772	132	2	,	,	PUNCT
inlawrev-2772	132	3	a	a	DET
inlawrev-2772	132	4	correction	correction	NOUN
inlawrev-2772	132	5	of	of	ADP
inlawrev-2772	132	6	errors	error	NOUN
inlawrev-2772	132	7	procedure	procedure	NOUN
inlawrev-2772	132	8	permits	permit	VERB
inlawrev-2772	132	9	a	a	DET
inlawrev-2772	132	10	taxpayer	taxpayer	NOUN
inlawrev-2772	132	11	to	to	PART
inlawrev-2772	132	12	petition	petition	VERB
inlawrev-2772	132	13	either	either	CCONJ
inlawrev-2772	132	14	local	local	ADJ
inlawrev-2772	132	15	assessing	assess	VERB
inlawrev-2772	132	16	officials	official	NOUN
inlawrev-2772	132	17	or	or	CCONJ
inlawrev-2772	132	18	the	the	DET
inlawrev-2772	132	19	state	state	NOUN
inlawrev-2772	132	20	tax	tax	NOUN
inlawrev-2772	132	21	board	board	NOUN
inlawrev-2772	132	22	to	to	PART
inlawrev-2772	132	23	correct	correct	VERB
inlawrev-2772	132	24	certain	certain	ADJ
inlawrev-2772	132	25	kinds	kind	NOUN
inlawrev-2772	132	26	of	of	ADP
inlawrev-2772	132	27	errors	error	NOUN
inlawrev-2772	132	28	that	that	PRON
inlawrev-2772	132	29	affect	affect	VERB
inlawrev-2772	132	30	the	the	DET
inlawrev-2772	132	31	validity	validity	NOUN
inlawrev-2772	132	32	of	of	ADP
inlawrev-2772	132	33	the	the	DET
inlawrev-2772	132	34	taxpayer	taxpayer	NOUN
inlawrev-2772	132	35	's	's	PART
inlawrev-2772	132	36	assessed	assess	VERB
inlawrev-2772	132	37	tax	tax	NOUN
inlawrev-2772	132	38	liability	liability	NOUN
inlawrev-2772	132	39	.	.	PUNCT
inlawrev-2772	133	1	35	35	NUM
inlawrev-2772	133	2	finally	finally	ADV
inlawrev-2772	133	3	,	,	PUNCT
inlawrev-2772	133	4	a	a	DET
inlawrev-2772	133	5	tax	tax	NOUN
inlawrev-2772	133	6	refund	refund	NOUN
inlawrev-2772	133	7	procedure	procedure	NOUN
inlawrev-2772	133	8	exists	exist	VERB
inlawrev-2772	133	9	that	that	PRON
inlawrev-2772	133	10	permits	permit	VERB
inlawrev-2772	133	11	a	a	DET
inlawrev-2772	133	12	taxpayer	taxpayer	NOUN
inlawrev-2772	133	13	who	who	PRON
inlawrev-2772	133	14	has	have	AUX
inlawrev-2772	133	15	paid	pay	VERB
inlawrev-2772	133	16	an	an	DET
inlawrev-2772	133	17	erroneous	erroneous	ADJ
inlawrev-2772	133	18	property	property	NOUN
inlawrev-2772	133	19	tax	tax	NOUN
inlawrev-2772	133	20	to	to	PART
inlawrev-2772	133	21	file	file	VERB
inlawrev-2772	133	22	a	a	DET
inlawrev-2772	133	23	refund	refund	NOUN
inlawrev-2772	133	24	claim	claim	NOUN
inlawrev-2772	133	25	to	to	PART
inlawrev-2772	133	26	obtain	obtain	VERB
inlawrev-2772	133	27	a	a	DET
inlawrev-2772	133	28	refund	refund	NOUN
inlawrev-2772	133	29	of	of	ADP
inlawrev-2772	133	30	the	the	DET
inlawrev-2772	133	31	wrongful	wrongful	NOUN
inlawrev-2772	133	32	tax.^^	tax.^^	PROPN
inlawrev-2772	133	33	the	the	DET
inlawrev-2772	133	34	jurisdictional	jurisdictional	ADJ
inlawrev-2772	133	35	question	question	NOUN
inlawrev-2772	133	36	in	in	ADP
inlawrev-2772	133	37	herff	herff	PROPN
inlawrev-2772	133	38	jones	jones	PROPN
inlawrev-2772	133	39	was	be	AUX
inlawrev-2772	133	40	complicated	complicate	VERB
inlawrev-2772	133	41	by	by	ADP
inlawrev-2772	133	42	the	the	DET
inlawrev-2772	133	43	fact	fact	NOUN
inlawrev-2772	133	44	that	that	SCONJ
inlawrev-2772	133	45	the	the	DET
inlawrev-2772	133	46	taxpayer	taxpayer	NOUN
inlawrev-2772	133	47	,	,	PUNCT
inlawrev-2772	133	48	at	at	ADP
inlawrev-2772	133	49	the	the	DET
inlawrev-2772	133	50	insistence	insistence	NOUN
inlawrev-2772	133	51	of	of	ADP
inlawrev-2772	133	52	a	a	DET
inlawrev-2772	133	53	county	county	NOUN
inlawrev-2772	133	54	auditor	auditor	NOUN
inlawrev-2772	133	55	,	,	PUNCT
inlawrev-2772	133	56	had	have	AUX
inlawrev-2772	133	57	filed	file	VERB
inlawrev-2772	133	58	2'512	2'512	PROPN
inlawrev-2772	133	59	n.e.2d	n.e.2d	NOUN
inlawrev-2772	133	60	485	485	NUM
inlawrev-2772	133	61	(	(	PUNCT
inlawrev-2772	133	62	ind	ind	NOUN
inlawrev-2772	133	63	.	.	PUNCT
inlawrev-2772	134	1	t.c	t.c	PROPN
inlawrev-2772	134	2	.	.	PROPN
inlawrev-2772	134	3	1987	1987	NUM
inlawrev-2772	134	4	)	)	PUNCT
inlawrev-2772	134	5	.	.	PUNCT
inlawrev-2772	135	1	^	^	PUNCT
inlawrev-2772	135	2	°	°	ADP
inlawrev-2772	135	3	tax	tax	NOUN
inlawrev-2772	135	4	court	court	NOUN
inlawrev-2772	135	5	act	act	NOUN
inlawrev-2772	135	6	of	of	ADP
inlawrev-2772	135	7	1985	1985	NUM
inlawrev-2772	135	8	,	,	PUNCT
inlawrev-2772	135	9	pub	pub	NOUN
inlawrev-2772	135	10	.	.	PUNCT
inlawrev-2772	136	1	l.	l.	PROPN
inlawrev-2772	136	2	no	no	INTJ
inlawrev-2772	136	3	.	.	PROPN
inlawrev-2772	137	1	291	291	NUM
inlawrev-2772	137	2	-	-	SYM
inlawrev-2772	137	3	1985	1985	NUM
inlawrev-2772	137	4	,	,	PUNCT
inlawrev-2772	137	5	1985	1985	NUM
inlawrev-2772	137	6	ind	ind	NOUN
inlawrev-2772	137	7	.	.	PUNCT
inlawrev-2772	138	1	acts	act	VERB
inlawrev-2772	138	2	2278	2278	NUM
inlawrev-2772	138	3	.	.	PUNCT
inlawrev-2772	139	1	3'lnd	3'lnd	NUM
inlawrev-2772	139	2	.	.	PUNCT
inlawrev-2772	139	3	code	code	PROPN
inlawrev-2772	139	4	§	§	PROPN
inlawrev-2772	139	5	6	6	NUM
inlawrev-2772	139	6	-	-	SYM
inlawrev-2772	139	7	1.1	1.1	NUM
inlawrev-2772	139	8	(	(	PUNCT
inlawrev-2772	139	9	supp	supp	PROPN
inlawrev-2772	139	10	.	.	PUNCT
inlawrev-2772	139	11	1987	1987	NUM
inlawrev-2772	139	12	)	)	PUNCT
inlawrev-2772	139	13	.	.	PUNCT
inlawrev-2772	140	1	^^ind	^^ind	X
inlawrev-2772	140	2	.	.	PUNCT
inlawrev-2772	141	1	code	code	PROPN
inlawrev-2772	141	2	§	§	PROPN
inlawrev-2772	141	3	33	33	NUM
inlawrev-2772	141	4	-	-	SYM
inlawrev-2772	141	5	3	3	NUM
inlawrev-2772	141	6	-	-	SYM
inlawrev-2772	141	7	5	5	NUM
inlawrev-2772	141	8	-	-	SYM
inlawrev-2772	141	9	2	2	NUM
inlawrev-2772	141	10	(	(	PUNCT
inlawrev-2772	141	11	supp	supp	NOUN
inlawrev-2772	141	12	.	.	PUNCT
inlawrev-2772	141	13	1987	1987	NUM
inlawrev-2772	141	14	)	)	PUNCT
inlawrev-2772	141	15	.	.	PUNCT
inlawrev-2772	142	1	"	"	PUNCT
inlawrev-2772	142	2	ind	ind	PROPN
inlawrev-2772	142	3	.	.	PUNCT
inlawrev-2772	142	4	code	code	PROPN
inlawrev-2772	142	5	§	§	PROPN
inlawrev-2772	142	6	33	33	NUM
inlawrev-2772	142	7	-	-	SYM
inlawrev-2772	142	8	3	3	NUM
inlawrev-2772	142	9	-	-	SYM
inlawrev-2772	142	10	5	5	NUM
inlawrev-2772	142	11	-	-	SYM
inlawrev-2772	142	12	2	2	NUM
inlawrev-2772	142	13	(	(	PUNCT
inlawrev-2772	142	14	supp	supp	NOUN
inlawrev-2772	142	15	.	.	PUNCT
inlawrev-2772	142	16	1987	1987	NUM
inlawrev-2772	142	17	)	)	PUNCT
inlawrev-2772	142	18	.	.	PUNCT
inlawrev-2772	142	19	''	''	PUNCT
inlawrev-2772	143	1	•ind	•ind	VERB
inlawrev-2772	143	2	.	.	PUNCT
inlawrev-2772	144	1	code	code	PROPN
inlawrev-2772	144	2	§	§	PROPN
inlawrev-2772	144	3	6	6	NUM
inlawrev-2772	144	4	-	-	SYM
inlawrev-2772	144	5	1.1	1.1	NUM
inlawrev-2772	144	6	-	-	PUNCT
inlawrev-2772	144	7	15	15	NUM
inlawrev-2772	144	8	-	-	SYM
inlawrev-2772	144	9	1	1	NUM
inlawrev-2772	144	10	(	(	PUNCT
inlawrev-2772	144	11	supp	supp	PROPN
inlawrev-2772	144	12	.	.	PUNCT
inlawrev-2772	144	13	1987	1987	NUM
inlawrev-2772	144	14	)	)	PUNCT
inlawrev-2772	144	15	.	.	PUNCT
inlawrev-2772	145	1	''	''	PUNCT
inlawrev-2772	145	2	ind	ind	PROPN
inlawrev-2772	145	3	.	.	PUNCT
inlawrev-2772	146	1	code	code	PROPN
inlawrev-2772	146	2	§	§	PROPN
inlawrev-2772	146	3	6	6	NUM
inlawrev-2772	146	4	-	-	SYM
inlawrev-2772	146	5	1.1	1.1	NUM
inlawrev-2772	146	6	-	-	PUNCT
inlawrev-2772	146	7	15	15	NUM
inlawrev-2772	146	8	-	-	SYM
inlawrev-2772	146	9	12	12	NUM
inlawrev-2772	146	10	(	(	PUNCT
inlawrev-2772	146	11	supp	supp	PROPN
inlawrev-2772	146	12	.	.	PUNCT
inlawrev-2772	146	13	1987	1987	NUM
inlawrev-2772	146	14	)	)	PUNCT
inlawrev-2772	146	15	.	.	PUNCT
inlawrev-2772	147	1	'	'	PUNCT
inlawrev-2772	147	2	*	*	PUNCT
inlawrev-2772	147	3	ind	ind	PROPN
inlawrev-2772	147	4	.	.	PUNCT
inlawrev-2772	148	1	code	code	PROPN
inlawrev-2772	148	2	§	§	PROPN
inlawrev-2772	148	3	6	6	NUM
inlawrev-2772	148	4	-	-	SYM
inlawrev-2772	148	5	1.1	1.1	NUM
inlawrev-2772	148	6	-	-	PUNCT
inlawrev-2772	148	7	26	26	NUM
inlawrev-2772	148	8	-	-	SYM
inlawrev-2772	148	9	1	1	NUM
inlawrev-2772	148	10	(	(	PUNCT
inlawrev-2772	148	11	supp	supp	PROPN
inlawrev-2772	148	12	.	.	PUNCT
inlawrev-2772	148	13	1987	1987	NUM
inlawrev-2772	148	14	)	)	PUNCT
inlawrev-2772	148	15	.	.	PUNCT
inlawrev-2772	149	1	390	390	NUM
inlawrev-2772	149	2	indiana	indiana	PROPN
inlawrev-2772	149	3	law	law	PROPN
inlawrev-2772	149	4	review	review	NOUN
inlawrev-2772	149	5	[	[	X
inlawrev-2772	149	6	vol	vol	NOUN
inlawrev-2772	149	7	.	.	PUNCT
inlawrev-2772	149	8	21:383	21:383	NUM
inlawrev-2772	149	9	both	both	CCONJ
inlawrev-2772	149	10	a	a	DET
inlawrev-2772	149	11	petition	petition	NOUN
inlawrev-2772	149	12	to	to	PART
inlawrev-2772	149	13	correct	correct	VERB
inlawrev-2772	149	14	errors	error	NOUN
inlawrev-2772	149	15	and	and	CCONJ
inlawrev-2772	149	16	a	a	DET
inlawrev-2772	149	17	refund	refund	NOUN
inlawrev-2772	149	18	claim	claim	NOUN
inlawrev-2772	149	19	.	.	PUNCT
inlawrev-2772	150	1	unfortunately	unfortunately	ADV
inlawrev-2772	150	2	,	,	PUNCT
inlawrev-2772	150	3	these	these	DET
inlawrev-2772	150	4	two	two	NUM
inlawrev-2772	150	5	statutory	statutory	ADJ
inlawrev-2772	150	6	procedures	procedure	NOUN
inlawrev-2772	150	7	are	be	AUX
inlawrev-2772	150	8	separate	separate	ADJ
inlawrev-2772	150	9	and	and	CCONJ
inlawrev-2772	150	10	independent	independent	ADJ
inlawrev-2772	150	11	procedures	procedure	NOUN
inlawrev-2772	150	12	that	that	PRON
inlawrev-2772	150	13	culminate	culminate	VERB
inlawrev-2772	150	14	in	in	ADP
inlawrev-2772	150	15	a	a	DET
inlawrev-2772	150	16	"	"	PUNCT
inlawrev-2772	150	17	final	final	ADJ
inlawrev-2772	150	18	determination	determination	NOUN
inlawrev-2772	150	19	"	"	PUNCT
inlawrev-2772	150	20	by	by	ADP
inlawrev-2772	150	21	different	different	ADJ
inlawrev-2772	150	22	tax	tax	NOUN
inlawrev-2772	150	23	officials	official	NOUN
inlawrev-2772	150	24	and	and	CCONJ
inlawrev-2772	150	25	should	should	AUX
inlawrev-2772	150	26	not	not	PART
inlawrev-2772	150	27	,	,	PUNCT
inlawrev-2772	150	28	therefore	therefore	ADV
inlawrev-2772	150	29	,	,	PUNCT
inlawrev-2772	150	30	have	have	AUX
inlawrev-2772	150	31	been	be	AUX
inlawrev-2772	150	32	combined	combine	VERB
inlawrev-2772	150	33	.	.	PUNCT
inlawrev-2772	151	1	for	for	ADP
inlawrev-2772	151	2	example	example	NOUN
inlawrev-2772	151	3	,	,	PUNCT
inlawrev-2772	151	4	under	under	ADP
inlawrev-2772	151	5	the	the	DET
inlawrev-2772	151	6	correction	correction	NOUN
inlawrev-2772	151	7	of	of	ADP
inlawrev-2772	151	8	errors	error	NOUN
inlawrev-2772	151	9	procedure	procedure	NOUN
inlawrev-2772	151	10	,	,	PUNCT
inlawrev-2772	151	11	a	a	DET
inlawrev-2772	151	12	taxpayer	taxpayer	NOUN
inlawrev-2772	151	13	may	may	AUX
inlawrev-2772	151	14	petition	petition	VERB
inlawrev-2772	151	15	a	a	DET
inlawrev-2772	151	16	county	county	NOUN
inlawrev-2772	151	17	auditor	auditor	NOUN
inlawrev-2772	151	18	to	to	PART
inlawrev-2772	151	19	correct	correct	VERB
inlawrev-2772	151	20	the	the	DET
inlawrev-2772	151	21	taxpayer	taxpayer	NOUN
inlawrev-2772	151	22	's	's	PART
inlawrev-2772	151	23	tax	tax	NOUN
inlawrev-2772	151	24	duplicate	duplicate	NOUN
inlawrev-2772	151	25	(	(	PUNCT
inlawrev-2772	151	26	the	the	DET
inlawrev-2772	151	27	tax	tax	NOUN
inlawrev-2772	151	28	bill	bill	NOUN
inlawrev-2772	151	29	)	)	PUNCT
inlawrev-2772	151	30	if	if	SCONJ
inlawrev-2772	151	31	the	the	DET
inlawrev-2772	151	32	auditor	auditor	NOUN
inlawrev-2772	151	33	finds	find	VERB
inlawrev-2772	151	34	that	that	SCONJ
inlawrev-2772	151	35	:	:	PUNCT
inlawrev-2772	151	36	(	(	PUNCT
inlawrev-2772	151	37	1	1	X
inlawrev-2772	151	38	)	)	PUNCT
inlawrev-2772	151	39	the	the	DET
inlawrev-2772	151	40	description	description	NOUN
inlawrev-2772	151	41	of	of	ADP
inlawrev-2772	151	42	the	the	DET
inlawrev-2772	151	43	real	real	ADJ
inlawrev-2772	151	44	property	property	NOUN
inlawrev-2772	151	45	was	be	AUX
inlawrev-2772	151	46	in	in	ADP
inlawrev-2772	151	47	error	error	NOUN
inlawrev-2772	151	48	.	.	PUNCT
inlawrev-2772	152	1	(	(	PUNCT
inlawrev-2772	152	2	2	2	X
inlawrev-2772	152	3	)	)	PUNCT
inlawrev-2772	152	4	the	the	DET
inlawrev-2772	152	5	assessment	assessment	NOUN
inlawrev-2772	152	6	was	be	AUX
inlawrev-2772	152	7	against	against	ADP
inlawrev-2772	152	8	the	the	DET
inlawrev-2772	152	9	wrong	wrong	ADJ
inlawrev-2772	152	10	person	person	NOUN
inlawrev-2772	152	11	.	.	PUNCT
inlawrev-2772	153	1	(	(	PUNCT
inlawrev-2772	153	2	3	3	X
inlawrev-2772	153	3	)	)	PUNCT
inlawrev-2772	153	4	taxes	taxis	NOUN
inlawrev-2772	153	5	on	on	ADP
inlawrev-2772	153	6	the	the	DET
inlawrev-2772	153	7	same	same	ADJ
inlawrev-2772	153	8	property	property	NOUN
inlawrev-2772	153	9	were	be	AUX
inlawrev-2772	153	10	charged	charge	VERB
inlawrev-2772	153	11	more	more	ADJ
inlawrev-2772	153	12	than	than	ADP
inlawrev-2772	153	13	one	one	NUM
inlawrev-2772	153	14	(	(	PUNCT
inlawrev-2772	153	15	1	1	NUM
inlawrev-2772	153	16	)	)	PUNCT
inlawrev-2772	153	17	time	time	NOUN
inlawrev-2772	153	18	in	in	ADP
inlawrev-2772	153	19	the	the	DET
inlawrev-2772	153	20	same	same	ADJ
inlawrev-2772	153	21	year	year	NOUN
inlawrev-2772	153	22	.	.	PUNCT
inlawrev-2772	154	1	(	(	PUNCT
inlawrev-2772	154	2	4	4	X
inlawrev-2772	154	3	)	)	PUNCT
inlawrev-2772	154	4	there	there	PRON
inlawrev-2772	154	5	was	be	VERB
inlawrev-2772	154	6	a	a	DET
inlawrev-2772	154	7	mathematical	mathematical	ADJ
inlawrev-2772	154	8	error	error	NOUN
inlawrev-2772	154	9	in	in	ADP
inlawrev-2772	154	10	computing	compute	VERB
inlawrev-2772	154	11	the	the	DET
inlawrev-2772	154	12	taxes	taxis	NOUN
inlawrev-2772	154	13	or	or	CCONJ
inlawrev-2772	154	14	penalties	penalty	NOUN
inlawrev-2772	154	15	on	on	ADP
inlawrev-2772	154	16	the	the	DET
inlawrev-2772	154	17	taxes	taxis	NOUN
inlawrev-2772	154	18	.	.	PUNCT
inlawrev-2772	155	1	(	(	PUNCT
inlawrev-2772	155	2	5	5	X
inlawrev-2772	155	3	)	)	PUNCT
inlawrev-2772	155	4	there	there	PRON
inlawrev-2772	155	5	was	be	VERB
inlawrev-2772	155	6	an	an	DET
inlawrev-2772	155	7	error	error	NOUN
inlawrev-2772	155	8	in	in	ADP
inlawrev-2772	155	9	carrying	carry	VERB
inlawrev-2772	155	10	delinquent	delinquent	ADJ
inlawrev-2772	155	11	taxes	taxis	NOUN
inlawrev-2772	155	12	forward	forward	ADV
inlawrev-2772	155	13	from	from	ADP
inlawrev-2772	155	14	one	one	NUM
inlawrev-2772	155	15	(	(	PUNCT
inlawrev-2772	155	16	1	1	NUM
inlawrev-2772	155	17	)	)	PUNCT
inlawrev-2772	155	18	tax	tax	NOUN
inlawrev-2772	155	19	duplicate	duplicate	NOUN
inlawrev-2772	155	20	to	to	ADP
inlawrev-2772	155	21	another	another	PRON
inlawrev-2772	155	22	.	.	PUNCT
inlawrev-2772	156	1	(	(	PUNCT
inlawrev-2772	156	2	6	6	NUM
inlawrev-2772	156	3	)	)	PUNCT
inlawrev-2772	156	4	the	the	DET
inlawrev-2772	156	5	taxes	taxis	NOUN
inlawrev-2772	156	6	,	,	PUNCT
inlawrev-2772	156	7	as	as	ADP
inlawrev-2772	156	8	a	a	DET
inlawrev-2772	156	9	matter	matter	NOUN
inlawrev-2772	156	10	of	of	ADP
inlawrev-2772	156	11	law	law	NOUN
inlawrev-2772	156	12	,	,	PUNCT
inlawrev-2772	156	13	were	be	AUX
inlawrev-2772	156	14	illegal	illegal	ADJ
inlawrev-2772	156	15	.	.	PUNCT
inlawrev-2772	157	1	(	(	PUNCT
inlawrev-2772	157	2	7	7	X
inlawrev-2772	157	3	)	)	PUNCT
inlawrev-2772	157	4	there	there	PRON
inlawrev-2772	157	5	was	be	VERB
inlawrev-2772	157	6	a	a	DET
inlawrev-2772	157	7	mathematical	mathematical	ADJ
inlawrev-2772	157	8	error	error	NOUN
inlawrev-2772	157	9	in	in	ADP
inlawrev-2772	157	10	computing	compute	VERB
inlawrev-2772	157	11	an	an	DET
inlawrev-2772	157	12	assessment	assessment	NOUN
inlawrev-2772	157	13	.	.	PUNCT
inlawrev-2772	158	1	(	(	PUNCT
inlawrev-2772	158	2	8)	8)	NUM
inlawrev-2772	158	3	through	through	ADP
inlawrev-2772	158	4	an	an	DET
inlawrev-2772	158	5	error	error	NOUN
inlawrev-2772	158	6	of	of	ADP
inlawrev-2772	158	7	omission	omission	NOUN
inlawrev-2772	158	8	by	by	ADP
inlawrev-2772	158	9	any	any	DET
inlawrev-2772	158	10	state	state	NOUN
inlawrev-2772	158	11	or	or	CCONJ
inlawrev-2772	158	12	county	county	NOUN
inlawrev-2772	158	13	officer	officer	NOUN
inlawrev-2772	158	14	the	the	DET
inlawrev-2772	158	15	taxpayer	taxpayer	NOUN
inlawrev-2772	158	16	was	be	AUX
inlawrev-2772	158	17	not	not	PART
inlawrev-2772	158	18	given	give	VERB
inlawrev-2772	158	19	credit	credit	NOUN
inlawrev-2772	158	20	for	for	ADP
inlawrev-2772	158	21	an	an	DET
inlawrev-2772	158	22	exemption	exemption	NOUN
inlawrev-2772	158	23	or	or	CCONJ
inlawrev-2772	158	24	deduction	deduction	NOUN
inlawrev-2772	158	25	permitted	permit	VERB
inlawrev-2772	158	26	by	by	ADP
inlawrev-2772	158	27	law.^'^	law.^'^	PROPN
inlawrev-2772	158	28	a	a	DET
inlawrev-2772	158	29	taxpayer	taxpayer	NOUN
inlawrev-2772	158	30	who	who	PRON
inlawrev-2772	158	31	desires	desire	VERB
inlawrev-2772	158	32	a	a	DET
inlawrev-2772	158	33	county	county	NOUN
inlawrev-2772	158	34	auditor	auditor	NOUN
inlawrev-2772	158	35	to	to	PART
inlawrev-2772	158	36	take	take	VERB
inlawrev-2772	158	37	such	such	ADJ
inlawrev-2772	158	38	action	action	NOUN
inlawrev-2772	158	39	files	file	VERB
inlawrev-2772	158	40	a	a	DET
inlawrev-2772	158	41	form	form	NOUN
inlawrev-2772	158	42	133	133	NUM
inlawrev-2772	158	43	,	,	PUNCT
inlawrev-2772	158	44	a	a	DET
inlawrev-2772	158	45	petition	petition	NOUN
inlawrev-2772	158	46	for	for	ADP
inlawrev-2772	158	47	correction	correction	NOUN
inlawrev-2772	158	48	of	of	ADP
inlawrev-2772	158	49	errors	error	NOUN
inlawrev-2772	158	50	.	.	PUNCT
inlawrev-2772	159	1	if	if	SCONJ
inlawrev-2772	159	2	the	the	DET
inlawrev-2772	159	3	alleged	allege	VERB
inlawrev-2772	159	4	error	error	NOUN
inlawrev-2772	159	5	is	be	AUX
inlawrev-2772	159	6	(	(	PUNCT
inlawrev-2772	159	7	6	6	NUM
inlawrev-2772	159	8	)	)	PUNCT
inlawrev-2772	159	9	,	,	PUNCT
inlawrev-2772	159	10	(	(	PUNCT
inlawrev-2772	159	11	7	7	X
inlawrev-2772	159	12	)	)	PUNCT
inlawrev-2772	159	13	or	or	CCONJ
inlawrev-2772	159	14	(	(	PUNCT
inlawrev-2772	159	15	8)	8)	NUM
inlawrev-2772	159	16	above	above	ADV
inlawrev-2772	159	17	,	,	PUNCT
inlawrev-2772	159	18	the	the	DET
inlawrev-2772	159	19	auditor	auditor	NOUN
inlawrev-2772	159	20	may	may	AUX
inlawrev-2772	159	21	not	not	PART
inlawrev-2772	159	22	make	make	VERB
inlawrev-2772	159	23	a	a	DET
inlawrev-2772	159	24	correction	correction	NOUN
inlawrev-2772	159	25	without	without	ADP
inlawrev-2772	159	26	first	first	ADV
inlawrev-2772	159	27	obtaining	obtain	VERB
inlawrev-2772	159	28	state	state	NOUN
inlawrev-2772	159	29	tax	tax	NOUN
inlawrev-2772	159	30	board	board	NOUN
inlawrev-2772	159	31	approval	approval	NOUN
inlawrev-2772	159	32	if	if	SCONJ
inlawrev-2772	159	33	the	the	DET
inlawrev-2772	159	34	challenged	challenge	VERB
inlawrev-2772	159	35	tax	tax	NOUN
inlawrev-2772	159	36	is	be	AUX
inlawrev-2772	159	37	based	base	VERB
inlawrev-2772	159	38	on	on	ADP
inlawrev-2772	159	39	an	an	DET
inlawrev-2772	159	40	assessment	assessment	NOUN
inlawrev-2772	159	41	determined	determine	VERB
inlawrev-2772	159	42	by	by	ADP
inlawrev-2772	159	43	the	the	DET
inlawrev-2772	159	44	state	state	NOUN
inlawrev-2772	159	45	tax	tax	NOUN
inlawrev-2772	159	46	board	board	NOUN
inlawrev-2772	159	47	,	,	PUNCT
inlawrev-2772	159	48	or	or	CCONJ
inlawrev-2772	159	49	the	the	DET
inlawrev-2772	159	50	requested	request	VERB
inlawrev-2772	159	51	correction	correction	NOUN
inlawrev-2772	159	52	is	be	AUX
inlawrev-2772	159	53	not	not	PART
inlawrev-2772	159	54	approved	approve	VERB
inlawrev-2772	159	55	by	by	ADP
inlawrev-2772	159	56	two	two	NUM
inlawrev-2772	159	57	of	of	ADP
inlawrev-2772	159	58	the	the	DET
inlawrev-2772	159	59	following	follow	VERB
inlawrev-2772	159	60	officials	official	NOUN
inlawrev-2772	159	61	:	:	PUNCT
inlawrev-2772	159	62	the	the	DET
inlawrev-2772	159	63	township	township	NOUN
inlawrev-2772	159	64	assessor	assessor	NOUN
inlawrev-2772	159	65	,	,	PUNCT
inlawrev-2772	159	66	the	the	DET
inlawrev-2772	159	67	county	county	NOUN
inlawrev-2772	159	68	auditor	auditor	NOUN
inlawrev-2772	159	69	,	,	PUNCT
inlawrev-2772	159	70	the	the	DET
inlawrev-2772	159	71	county	county	NOUN
inlawrev-2772	159	72	treasurer	treasurer	NOUN
inlawrev-2772	159	73	or	or	CCONJ
inlawrev-2772	159	74	the	the	DET
inlawrev-2772	159	75	county	county	NOUN
inlawrev-2772	159	76	assessor	assessor	NOUN
inlawrev-2772	159	77	.	.	PUNCT
inlawrev-2772	159	78	^^	^^	PUNCT
inlawrev-2772	159	79	as	as	SCONJ
inlawrev-2772	159	80	previously	previously	ADV
inlawrev-2772	159	81	observed	observe	VERB
inlawrev-2772	159	82	,	,	PUNCT
inlawrev-2772	159	83	independent	independent	ADJ
inlawrev-2772	159	84	of	of	ADP
inlawrev-2772	159	85	the	the	DET
inlawrev-2772	159	86	correction	correction	NOUN
inlawrev-2772	159	87	of	of	ADP
inlawrev-2772	159	88	errors	error	NOUN
inlawrev-2772	159	89	procedure	procedure	NOUN
inlawrev-2772	159	90	under	under	ADP
inlawrev-2772	159	91	indiana	indiana	PROPN
inlawrev-2772	159	92	code	code	PROPN
inlawrev-2772	159	93	section	section	NOUN
inlawrev-2772	159	94	6	6	NUM
inlawrev-2772	159	95	-	-	SYM
inlawrev-2772	159	96	1.1	1.1	NUM
inlawrev-2772	159	97	-	-	SYM
inlawrev-2772	159	98	15	15	NUM
inlawrev-2772	159	99	,	,	PUNCT
inlawrev-2772	159	100	a	a	DET
inlawrev-2772	159	101	taxpayer	taxpayer	NOUN
inlawrev-2772	159	102	may	may	AUX
inlawrev-2772	159	103	file	file	VERB
inlawrev-2772	159	104	a	a	DET
inlawrev-2772	159	105	claim	claim	NOUN
inlawrev-2772	159	106	under	under	ADP
inlawrev-2772	159	107	indiana	indiana	PROPN
inlawrev-2772	159	108	code	code	PROPN
inlawrev-2772	159	109	section	section	NOUN
inlawrev-2772	159	110	6	6	NUM
inlawrev-2772	159	111	-	-	SYM
inlawrev-2772	159	112	1.1	1.1	NUM
inlawrev-2772	159	113	-	-	PUNCT
inlawrev-2772	159	114	26	26	NUM
inlawrev-2772	159	115	-	-	SYM
inlawrev-2772	159	116	1	1	NUM
inlawrev-2772	159	117	for	for	ADP
inlawrev-2772	159	118	a	a	DET
inlawrev-2772	159	119	refund	refund	NOUN
inlawrev-2772	159	120	of	of	ADP
inlawrev-2772	159	121	all	all	PRON
inlawrev-2772	159	122	or	or	CCONJ
inlawrev-2772	159	123	a	a	DET
inlawrev-2772	159	124	portion	portion	NOUN
inlawrev-2772	159	125	of	of	ADP
inlawrev-2772	159	126	property	property	NOUN
inlawrev-2772	159	127	taxes	taxis	NOUN
inlawrev-2772	159	128	paid	pay	VERB
inlawrev-2772	159	129	.	.	PUNCT
inlawrev-2772	160	1	the	the	DET
inlawrev-2772	160	2	claim	claim	NOUN
inlawrev-2772	160	3	is	be	AUX
inlawrev-2772	160	4	made	make	VERB
inlawrev-2772	160	5	on	on	ADP
inlawrev-2772	160	6	a	a	DET
inlawrev-2772	160	7	form	form	NOUN
inlawrev-2772	160	8	17	17	NUM
inlawrev-2772	160	9	-	-	PUNCT
inlawrev-2772	160	10	t.	t.	PROPN
inlawrev-2772	160	11	indiana	indiana	PROPN
inlawrev-2772	160	12	code	code	PROPN
inlawrev-2772	160	13	section	section	NOUN
inlawrev-2772	160	14	6	6	NUM
inlawrev-2772	160	15	-	-	SYM
inlawrev-2772	160	16	1.1	1.1	NUM
inlawrev-2772	160	17	-	-	PUNCT
inlawrev-2772	160	18	26	26	NUM
inlawrev-2772	160	19	-	-	SYM
inlawrev-2772	160	20	1	1	NUM
inlawrev-2772	160	21	establishes	establish	VERB
inlawrev-2772	160	22	the	the	DET
inlawrev-2772	160	23	following	follow	VERB
inlawrev-2772	160	24	three	three	NUM
inlawrev-2772	160	25	grounds	ground	NOUN
inlawrev-2772	160	26	upon	upon	SCONJ
inlawrev-2772	160	27	which	which	PRON
inlawrev-2772	160	28	a	a	DET
inlawrev-2772	160	29	refund	refund	NOUN
inlawrev-2772	160	30	claim	claim	NOUN
inlawrev-2772	160	31	may	may	AUX
inlawrev-2772	160	32	be	be	AUX
inlawrev-2772	160	33	based	base	VERB
inlawrev-2772	160	34	:	:	PUNCT
inlawrev-2772	160	35	(	(	PUNCT
inlawrev-2772	160	36	i	i	NOUN
inlawrev-2772	160	37	)	)	PUNCT
inlawrev-2772	160	38	taxes	taxis	NOUN
inlawrev-2772	160	39	on	on	ADP
inlawrev-2772	160	40	the	the	DET
inlawrev-2772	160	41	same	same	ADJ
inlawrev-2772	160	42	property	property	NOUN
inlawrev-2772	160	43	have	have	AUX
inlawrev-2772	160	44	been	be	AUX
inlawrev-2772	160	45	assessed	assess	VERB
inlawrev-2772	160	46	and	and	CCONJ
inlawrev-2772	160	47	paid	pay	VERB
inlawrev-2772	160	48	more	more	ADJ
inlawrev-2772	160	49	than	than	ADP
inlawrev-2772	160	50	once	once	ADV
inlawrev-2772	160	51	for	for	ADP
inlawrev-2772	160	52	the	the	DET
inlawrev-2772	160	53	same	same	ADJ
inlawrev-2772	160	54	year	year	NOUN
inlawrev-2772	160	55	;	;	PUNCT
inlawrev-2772	160	56	(	(	PUNCT
inlawrev-2772	160	57	ii	ii	X
inlawrev-2772	160	58	)	)	PUNCT
inlawrev-2772	160	59	the	the	DET
inlawrev-2772	160	60	taxes	taxis	NOUN
inlawrev-2772	160	61	,	,	PUNCT
inlawrev-2772	160	62	as	as	ADP
inlawrev-2772	160	63	a	a	DET
inlawrev-2772	160	64	matter	matter	NOUN
inlawrev-2772	160	65	of	of	ADP
inlawrev-2772	160	66	law	law	NOUN
inlawrev-2772	160	67	,	,	PUNCT
inlawrev-2772	160	68	were	be	AUX
inlawrev-2772	160	69	illegal	illegal	ADJ
inlawrev-2772	160	70	;	;	PUNCT
inlawrev-2772	160	71	or	or	CCONJ
inlawrev-2772	160	72	(	(	PUNCT
inlawrev-2772	160	73	iii	iii	X
inlawrev-2772	160	74	)	)	PUNCT
inlawrev-2772	160	75	there	there	PRON
inlawrev-2772	160	76	was	be	VERB
inlawrev-2772	160	77	a	a	DET
inlawrev-2772	160	78	mathematical	mathematical	ADJ
inlawrev-2772	160	79	error	error	NOUN
inlawrev-2772	160	80	either	either	CCONJ
inlawrev-2772	160	81	in	in	ADP
inlawrev-2772	160	82	the	the	DET
inlawrev-2772	160	83	computation	computation	NOUN
inlawrev-2772	160	84	^nd	^nd	PROPN
inlawrev-2772	160	85	.	.	PUNCT
inlawrev-2772	161	1	code	code	PROPN
inlawrev-2772	161	2	§	§	PROPN
inlawrev-2772	161	3	6	6	NUM
inlawrev-2772	161	4	-	-	SYM
inlawrev-2772	161	5	1	1	NUM
inlawrev-2772	161	6	.	.	NOUN
inlawrev-2772	161	7	1	1	NUM
inlawrev-2772	161	8	-	-	SYM
inlawrev-2772	161	9	1	1	NUM
inlawrev-2772	161	10	5	5	NUM
inlawrev-2772	161	11	-	-	SYM
inlawrev-2772	161	12	1	1	NUM
inlawrev-2772	161	13	2(a	2(a	NUM
inlawrev-2772	161	14	)	)	PUNCT
inlawrev-2772	161	15	(	(	PUNCT
inlawrev-2772	161	16	supp	supp	PROPN
inlawrev-2772	161	17	.	.	PUNCT
inlawrev-2772	161	18	1987	1987	NUM
inlawrev-2772	161	19	)	)	PUNCT
inlawrev-2772	161	20	.	.	PUNCT
inlawrev-2772	162	1	«	«	PUNCT
inlawrev-2772	162	2	lnd	lnd	PROPN
inlawrev-2772	162	3	.	.	PUNCT
inlawrev-2772	162	4	code	code	PROPN
inlawrev-2772	162	5	§	§	PROPN
inlawrev-2772	162	6	6	6	NUM
inlawrev-2772	162	7	-	-	PUNCT
inlawrev-2772	162	8	l.l-15	l.l-15	NUM
inlawrev-2772	162	9	-	-	PUNCT
inlawrev-2772	162	10	12(d	12(d	NUM
inlawrev-2772	162	11	)	)	PUNCT
inlawrev-2772	162	12	(	(	PUNCT
inlawrev-2772	162	13	supp	supp	PROPN
inlawrev-2772	162	14	.	.	PUNCT
inlawrev-2772	162	15	1987	1987	NUM
inlawrev-2772	162	16	)	)	PUNCT
inlawrev-2772	162	17	.	.	PUNCT
inlawrev-2772	163	1	1988	1988	NUM
inlawrev-2772	163	2	]	]	PUNCT
inlawrev-2772	163	3	indiana	indiana	PROPN
inlawrev-2772	163	4	taxation	taxation	PROPN
inlawrev-2772	163	5	391	391	NUM
inlawrev-2772	163	6	of	of	ADP
inlawrev-2772	163	7	the	the	DET
inlawrev-2772	163	8	assessment	assessment	NOUN
inlawrev-2772	163	9	upon	upon	SCONJ
inlawrev-2772	163	10	which	which	PRON
inlawrev-2772	163	11	the	the	DET
inlawrev-2772	163	12	taxes	taxis	NOUN
inlawrev-2772	163	13	were	be	AUX
inlawrev-2772	163	14	based	base	VERB
inlawrev-2772	163	15	or	or	CCONJ
inlawrev-2772	163	16	in	in	ADP
inlawrev-2772	163	17	the	the	DET
inlawrev-2772	163	18	computation	computation	NOUN
inlawrev-2772	163	19	of	of	ADP
inlawrev-2772	163	20	the	the	DET
inlawrev-2772	163	21	taxes	taxis	NOUN
inlawrev-2772	163	22	.	.	PUNCT
inlawrev-2772	163	23	^^	^^	PUNCT
inlawrev-2772	163	24	while	while	SCONJ
inlawrev-2772	163	25	indiana	indiana	PROPN
inlawrev-2772	163	26	code	code	PROPN
inlawrev-2772	163	27	section	section	NOUN
inlawrev-2772	163	28	6	6	NUM
inlawrev-2772	163	29	-	-	SYM
inlawrev-2772	163	30	1.1	1.1	NUM
inlawrev-2772	163	31	-	-	PUNCT
inlawrev-2772	163	32	26	26	NUM
inlawrev-2772	163	33	-	-	SYM
inlawrev-2772	163	34	4	4	NUM
inlawrev-2772	163	35	does	do	AUX
inlawrev-2772	163	36	provide	provide	VERB
inlawrev-2772	163	37	that	that	SCONJ
inlawrev-2772	163	38	the	the	DET
inlawrev-2772	163	39	board	board	NOUN
inlawrev-2772	163	40	of	of	ADP
inlawrev-2772	163	41	commissioners	commissioner	NOUN
inlawrev-2772	163	42	shall	shall	AUX
inlawrev-2772	163	43	disallow	disallow	VERB
inlawrev-2772	163	44	a	a	DET
inlawrev-2772	163	45	refund	refund	NOUN
inlawrev-2772	163	46	claim	claim	NOUN
inlawrev-2772	163	47	if	if	SCONJ
inlawrev-2772	163	48	the	the	DET
inlawrev-2772	163	49	claim	claim	NOUN
inlawrev-2772	163	50	has	have	AUX
inlawrev-2772	163	51	been	be	AUX
inlawrev-2772	163	52	disapproved	disapprove	VERB
inlawrev-2772	163	53	by	by	ADP
inlawrev-2772	163	54	the	the	DET
inlawrev-2772	163	55	state	state	NOUN
inlawrev-2772	163	56	tax	tax	NOUN
inlawrev-2772	163	57	board	board	NOUN
inlawrev-2772	163	58	,	,	PUNCT
inlawrev-2772	163	59	it	it	PRON
inlawrev-2772	163	60	also	also	ADV
inlawrev-2772	163	61	further	far	ADV
inlawrev-2772	163	62	expressly	expressly	ADV
inlawrev-2772	163	63	provides	provide	VERB
inlawrev-2772	163	64	a	a	DET
inlawrev-2772	163	65	refund	refund	NOUN
inlawrev-2772	163	66	claim	claim	NOUN
inlawrev-2772	163	67	shall	shall	AUX
inlawrev-2772	163	68	be	be	AUX
inlawrev-2772	163	69	submitted	submit	VERB
inlawrev-2772	163	70	to	to	ADP
inlawrev-2772	163	71	"	"	PUNCT
inlawrev-2772	163	72	the	the	DET
inlawrev-2772	163	73	county	county	NOUN
inlawrev-2772	163	74	board	board	NOUN
inlawrev-2772	163	75	of	of	ADP
inlawrev-2772	163	76	commissioners	commissioner	NOUN
inlawrev-2772	163	77	for	for	ADP
inlawrev-2772	163	78	final	final	ADJ
inlawrev-2772	163	79	review	review	NOUN
inlawrev-2772	163	80	,	,	PUNCT
inlawrev-2772	163	81	'	'	PUNCT
inlawrev-2772	163	82	'	'	PUNCT
inlawrev-2772	163	83	"	"	PUNCT
inlawrev-2772	163	84	^^	^^	PUNCT
inlawrev-2772	163	85	thus	thus	ADV
inlawrev-2772	163	86	vesting	vest	VERB
inlawrev-2772	163	87	the	the	DET
inlawrev-2772	163	88	county	county	NOUN
inlawrev-2772	163	89	board	board	NOUN
inlawrev-2772	163	90	of	of	ADP
inlawrev-2772	163	91	commissioners	commissioner	NOUN
inlawrev-2772	163	92	(	(	PUNCT
inlawrev-2772	163	93	not	not	PART
inlawrev-2772	163	94	the	the	DET
inlawrev-2772	163	95	state	state	NOUN
inlawrev-2772	163	96	tax	tax	NOUN
inlawrev-2772	163	97	board	board	NOUN
inlawrev-2772	163	98	)	)	PUNCT
inlawrev-2772	163	99	with	with	ADP
inlawrev-2772	163	100	the	the	DET
inlawrev-2772	163	101	authority	authority	NOUN
inlawrev-2772	163	102	to	to	PART
inlawrev-2772	163	103	take	take	VERB
inlawrev-2772	163	104	the	the	DET
inlawrev-2772	163	105	final	final	ADJ
inlawrev-2772	163	106	administrative	administrative	ADJ
inlawrev-2772	163	107	step	step	NOUN
inlawrev-2772	163	108	in	in	ADP
inlawrev-2772	163	109	the	the	DET
inlawrev-2772	163	110	allowance	allowance	NOUN
inlawrev-2772	163	111	or	or	CCONJ
inlawrev-2772	163	112	disallowance	disallowance	NOUN
inlawrev-2772	163	113	of	of	ADP
inlawrev-2772	163	114	a	a	DET
inlawrev-2772	163	115	property	property	NOUN
inlawrev-2772	163	116	tax	tax	NOUN
inlawrev-2772	163	117	refund	refund	NOUN
inlawrev-2772	163	118	claim	claim	NOUN
inlawrev-2772	163	119	.	.	PUNCT
inlawrev-2772	164	1	against	against	ADP
inlawrev-2772	164	2	this	this	DET
inlawrev-2772	164	3	statutory	statutory	ADJ
inlawrev-2772	164	4	background	background	NOUN
inlawrev-2772	164	5	,	,	PUNCT
inlawrev-2772	164	6	herff	herff	PROPN
inlawrev-2772	164	7	jones	jones	PROPN
inlawrev-2772	164	8	filed	file	VERB
inlawrev-2772	164	9	a	a	DET
inlawrev-2772	164	10	petition	petition	NOUN
inlawrev-2772	164	11	for	for	ADP
inlawrev-2772	164	12	correction	correction	NOUN
inlawrev-2772	164	13	of	of	ADP
inlawrev-2772	164	14	errors	error	NOUN
inlawrev-2772	164	15	with	with	ADP
inlawrev-2772	164	16	the	the	DET
inlawrev-2772	164	17	marion	marion	PROPN
inlawrev-2772	164	18	county	county	PROPN
inlawrev-2772	164	19	auditor	auditor	NOUN
inlawrev-2772	164	20	.	.	PUNCT
inlawrev-2772	165	1	in	in	ADP
inlawrev-2772	165	2	the	the	DET
inlawrev-2772	165	3	first	first	ADJ
inlawrev-2772	165	4	printed	print	VERB
inlawrev-2772	165	5	line	line	NOUN
inlawrev-2772	165	6	of	of	ADP
inlawrev-2772	165	7	the	the	DET
inlawrev-2772	165	8	form	form	NOUN
inlawrev-2772	165	9	133	133	NUM
inlawrev-2772	165	10	,	,	PUNCT
inlawrev-2772	165	11	wherein	wherein	SCONJ
inlawrev-2772	165	12	the	the	DET
inlawrev-2772	165	13	claimant	claimant	NOUN
inlawrev-2772	165	14	*	*	PUNCT
inlawrev-2772	165	15	'	'	PUNCT
inlawrev-2772	165	16	hereby	hereby	ADV
inlawrev-2772	165	17	petitions	petition	NOUN
inlawrev-2772	165	18	for	for	ADP
inlawrev-2772	165	19	correction	correction	NOUN
inlawrev-2772	165	20	of	of	ADP
inlawrev-2772	165	21	an	an	DET
inlawrev-2772	165	22	error	error	NOUN
inlawrev-2772	165	23	,	,	PUNCT
inlawrev-2772	165	24	"	"	PUNCT
inlawrev-2772	165	25	herff	herff	PROPN
inlawrev-2772	165	26	jones	jones	PROPN
inlawrev-2772	165	27	inserted	insert	VERB
inlawrev-2772	165	28	the	the	DET
inlawrev-2772	165	29	words	word	NOUN
inlawrev-2772	165	30	"	"	PUNCT
inlawrev-2772	165	31	and	and	CCONJ
inlawrev-2772	165	32	a	a	DET
inlawrev-2772	165	33	refund	refund	NOUN
inlawrev-2772	165	34	(	(	PUNCT
inlawrev-2772	165	35	per	per	ADP
inlawrev-2772	165	36	attached	attach	VERB
inlawrev-2772	165	37	form	form	NOUN
inlawrev-2772	165	38	17	17	NUM
inlawrev-2772	165	39	-	-	PUNCT
inlawrev-2772	165	40	t	t	NOUN
inlawrev-2772	165	41	)	)	PUNCT
inlawrev-2772	165	42	.	.	PUNCT
inlawrev-2772	165	43	'	'	PUNCT
inlawrev-2772	165	44	"	"	PUNCT
inlawrev-2772	165	45	*	*	PUNCT
inlawrev-2772	165	46	'	'	PUNCT
inlawrev-2772	165	47	the	the	DET
inlawrev-2772	165	48	petition	petition	NOUN
inlawrev-2772	165	49	was	be	AUX
inlawrev-2772	165	50	disapproved	disapprove	VERB
inlawrev-2772	165	51	by	by	ADP
inlawrev-2772	165	52	the	the	DET
inlawrev-2772	165	53	township	township	NOUN
inlawrev-2772	165	54	assessor	assessor	NOUN
inlawrev-2772	165	55	,	,	PUNCT
inlawrev-2772	165	56	county	county	NOUN
inlawrev-2772	165	57	assessor	assessor	NOUN
inlawrev-2772	165	58	,	,	PUNCT
inlawrev-2772	165	59	county	county	NOUN
inlawrev-2772	165	60	auditor	auditor	NOUN
inlawrev-2772	165	61	and	and	CCONJ
inlawrev-2772	165	62	county	county	NOUN
inlawrev-2772	165	63	treasurer	treasurer	NOUN
inlawrev-2772	165	64	and	and	CCONJ
inlawrev-2772	165	65	thus	thus	ADV
inlawrev-2772	165	66	was	be	AUX
inlawrev-2772	165	67	sent	send	VERB
inlawrev-2772	165	68	to	to	ADP
inlawrev-2772	165	69	the	the	DET
inlawrev-2772	165	70	state	state	NOUN
inlawrev-2772	165	71	tax	tax	NOUN
inlawrev-2772	165	72	board	board	NOUN
inlawrev-2772	165	73	for	for	ADP
inlawrev-2772	165	74	a	a	DET
inlawrev-2772	165	75	final	final	ADJ
inlawrev-2772	165	76	determination	determination	NOUN
inlawrev-2772	165	77	.	.	PUNCT
inlawrev-2772	166	1	the	the	DET
inlawrev-2772	166	2	state	state	PROPN
inlawrev-2772	166	3	tax	tax	NOUN
inlawrev-2772	166	4	board	board	NOUN
inlawrev-2772	166	5	denied	deny	VERB
inlawrev-2772	166	6	the	the	DET
inlawrev-2772	166	7	petition	petition	NOUN
inlawrev-2772	166	8	for	for	ADP
inlawrev-2772	166	9	correction	correction	NOUN
inlawrev-2772	166	10	of	of	ADP
inlawrev-2772	166	11	errors	error	NOUN
inlawrev-2772	166	12	,	,	PUNCT
inlawrev-2772	166	13	adding	add	VERB
inlawrev-2772	166	14	in	in	ADP
inlawrev-2772	166	15	the	the	DET
inlawrev-2772	166	16	last	last	ADJ
inlawrev-2772	166	17	sentence	sentence	NOUN
inlawrev-2772	166	18	that	that	SCONJ
inlawrev-2772	166	19	it	it	PRON
inlawrev-2772	166	20	also	also	ADV
inlawrev-2772	166	21	disapproved	disapprove	VERB
inlawrev-2772	166	22	the	the	DET
inlawrev-2772	166	23	taxpayer	taxpayer	NOUN
inlawrev-2772	166	24	's	's	PART
inlawrev-2772	166	25	claim	claim	NOUN
inlawrev-2772	166	26	for	for	ADP
inlawrev-2772	166	27	refund	refund	NOUN
inlawrev-2772	166	28	.	.	PUNCT
inlawrev-2772	167	1	"	"	PUNCT
inlawrev-2772	167	2	^2	^2	PUNCT
inlawrev-2772	167	3	because	because	SCONJ
inlawrev-2772	167	4	the	the	DET
inlawrev-2772	167	5	plaintiff	plaintiff	NOUN
inlawrev-2772	167	6	appealed	appeal	VERB
inlawrev-2772	167	7	in	in	ADP
inlawrev-2772	167	8	both	both	CCONJ
inlawrev-2772	167	9	the	the	DET
inlawrev-2772	167	10	county	county	NOUN
inlawrev-2772	167	11	circuit	circuit	NOUN
inlawrev-2772	167	12	court"^^	court"^^	NOUN
inlawrev-2772	167	13	and	and	CCONJ
inlawrev-2772	167	14	the	the	DET
inlawrev-2772	167	15	indiana	indiana	PROPN
inlawrev-2772	167	16	tax	tax	PROPN
inlawrev-2772	167	17	court	court	NOUN
inlawrev-2772	167	18	,	,	PUNCT
inlawrev-2772	167	19	the	the	DET
inlawrev-2772	167	20	state	state	NOUN
inlawrev-2772	167	21	filed	file	VERB
inlawrev-2772	167	22	a	a	DET
inlawrev-2772	167	23	petition	petition	NOUN
inlawrev-2772	167	24	for	for	SCONJ
inlawrev-2772	167	25	the	the	DET
inlawrev-2772	167	26	tax	tax	NOUN
inlawrev-2772	167	27	court	court	NOUN
inlawrev-2772	167	28	to	to	PART
inlawrev-2772	167	29	exert	exert	VERB
inlawrev-2772	167	30	its	its	PRON
inlawrev-2772	167	31	exclusive	exclusive	ADJ
inlawrev-2772	167	32	jurisdiction	jurisdiction	NOUN
inlawrev-2772	167	33	in	in	ADP
inlawrev-2772	167	34	the	the	DET
inlawrev-2772	167	35	case	case	NOUN
inlawrev-2772	167	36	.	.	PUNCT
inlawrev-2772	168	1	the	the	DET
inlawrev-2772	168	2	court	court	NOUN
inlawrev-2772	168	3	's	's	PART
inlawrev-2772	168	4	disposition	disposition	NOUN
inlawrev-2772	168	5	of	of	ADP
inlawrev-2772	168	6	that	that	DET
inlawrev-2772	168	7	motion	motion	NOUN
inlawrev-2772	168	8	set	set	VERB
inlawrev-2772	168	9	the	the	DET
inlawrev-2772	168	10	stage	stage	NOUN
inlawrev-2772	168	11	for	for	ADP
inlawrev-2772	168	12	the	the	DET
inlawrev-2772	168	13	tax	tax	NOUN
inlawrev-2772	168	14	court	court	NOUN
inlawrev-2772	168	15	's	's	PART
inlawrev-2772	168	16	determination	determination	NOUN
inlawrev-2772	168	17	that	that	SCONJ
inlawrev-2772	168	18	it	it	PRON
inlawrev-2772	168	19	has	have	AUX
inlawrev-2772	168	20	exclusive	exclusive	ADJ
inlawrev-2772	168	21	jurisdiction	jurisdiction	NOUN
inlawrev-2772	168	22	of	of	ADP
inlawrev-2772	168	23	the	the	DET
inlawrev-2772	168	24	denial	denial	NOUN
inlawrev-2772	168	25	of	of	ADP
inlawrev-2772	168	26	property	property	NOUN
inlawrev-2772	168	27	tax	tax	NOUN
inlawrev-2772	168	28	refund	refund	NOUN
inlawrev-2772	168	29	claims	claim	NOUN
inlawrev-2772	168	30	.	.	PUNCT
inlawrev-2772	169	1	in	in	ADP
inlawrev-2772	169	2	deciding	decide	VERB
inlawrev-2772	169	3	the	the	DET
inlawrev-2772	169	4	state	state	NOUN
inlawrev-2772	169	5	's	's	PART
inlawrev-2772	169	6	motion	motion	NOUN
inlawrev-2772	169	7	that	that	SCONJ
inlawrev-2772	169	8	the	the	DET
inlawrev-2772	169	9	court	court	NOUN
inlawrev-2772	169	10	exert	exert	VERB
inlawrev-2772	169	11	its	its	PRON
inlawrev-2772	169	12	exclusive	exclusive	ADJ
inlawrev-2772	169	13	jurisdiction	jurisdiction	NOUN
inlawrev-2772	169	14	,	,	PUNCT
inlawrev-2772	169	15	the	the	DET
inlawrev-2772	169	16	first	first	ADJ
inlawrev-2772	169	17	question	question	NOUN
inlawrev-2772	169	18	considered	consider	VERB
inlawrev-2772	169	19	by	by	ADP
inlawrev-2772	169	20	the	the	DET
inlawrev-2772	169	21	court	court	NOUN
inlawrev-2772	169	22	was	be	AUX
inlawrev-2772	169	23	whether	whether	SCONJ
inlawrev-2772	169	24	the	the	DET
inlawrev-2772	169	25	state	state	NOUN
inlawrev-2772	169	26	tax	tax	NOUN
inlawrev-2772	169	27	board	board	NOUN
inlawrev-2772	169	28	had	have	AUX
inlawrev-2772	169	29	acted	act	VERB
inlawrev-2772	169	30	under	under	ADP
inlawrev-2772	169	31	section	section	NOUN
inlawrev-2772	169	32	6	6	NUM
inlawrev-2772	169	33	-	-	SYM
inlawrev-2772	169	34	1.1	1.1	NUM
inlawrev-2772	169	35	-	-	PUNCT
inlawrev-2772	169	36	15	15	NUM
inlawrev-2772	169	37	-	-	SYM
inlawrev-2772	169	38	12	12	NUM
inlawrev-2772	169	39	to	to	PART
inlawrev-2772	169	40	deny	deny	VERB
inlawrev-2772	169	41	a	a	DET
inlawrev-2772	169	42	petition	petition	NOUN
inlawrev-2772	169	43	for	for	ADP
inlawrev-2772	169	44	correction	correction	NOUN
inlawrev-2772	169	45	of	of	ADP
inlawrev-2772	169	46	errors	error	NOUN
inlawrev-2772	169	47	or	or	CCONJ
inlawrev-2772	169	48	under	under	ADP
inlawrev-2772	169	49	section	section	NOUN
inlawrev-2772	169	50	6	6	NUM
inlawrev-2772	169	51	-	-	SYM
inlawrev-2772	169	52	1.1	1.1	NUM
inlawrev-2772	169	53	-	-	PUNCT
inlawrev-2772	169	54	26	26	NUM
inlawrev-2772	169	55	-	-	SYM
inlawrev-2772	169	56	4	4	NUM
inlawrev-2772	169	57	to	to	PART
inlawrev-2772	169	58	deny	deny	VERB
inlawrev-2772	169	59	a	a	DET
inlawrev-2772	169	60	claim	claim	NOUN
inlawrev-2772	169	61	for	for	ADP
inlawrev-2772	169	62	refund	refund	NOUN
inlawrev-2772	169	63	.	.	PUNCT
inlawrev-2772	170	1	based	base	VERB
inlawrev-2772	170	2	upon	upon	SCONJ
inlawrev-2772	170	3	the	the	DET
inlawrev-2772	170	4	record	record	NOUN
inlawrev-2772	170	5	in	in	ADP
inlawrev-2772	170	6	this	this	DET
inlawrev-2772	170	7	case	case	NOUN
inlawrev-2772	170	8	,	,	PUNCT
inlawrev-2772	170	9	the	the	DET
inlawrev-2772	170	10	court	court	NOUN
inlawrev-2772	170	11	concluded	conclude	VERB
inlawrev-2772	170	12	that	that	SCONJ
inlawrev-2772	170	13	the	the	DET
inlawrev-2772	170	14	action	action	NOUN
inlawrev-2772	170	15	of	of	ADP
inlawrev-2772	170	16	the	the	DET
inlawrev-2772	170	17	state	state	NOUN
inlawrev-2772	170	18	tax	tax	NOUN
inlawrev-2772	170	19	board	board	NOUN
inlawrev-2772	170	20	was	be	AUX
inlawrev-2772	170	21	a	a	DET
inlawrev-2772	170	22	denial	denial	NOUN
inlawrev-2772	170	23	of	of	ADP
inlawrev-2772	170	24	a	a	DET
inlawrev-2772	170	25	petition	petition	NOUN
inlawrev-2772	170	26	for	for	ADP
inlawrev-2772	170	27	correction	correction	NOUN
inlawrev-2772	170	28	of	of	ADP
inlawrev-2772	170	29	errors	error	NOUN
inlawrev-2772	170	30	under	under	ADP
inlawrev-2772	170	31	indiana	indiana	PROPN
inlawrev-2772	170	32	code	code	PROPN
inlawrev-2772	170	33	6	6	NUM
inlawrev-2772	170	34	-	-	SYM
inlawrev-2772	170	35	1.1	1.1	NUM
inlawrev-2772	170	36	-	-	PUNCT
inlawrev-2772	170	37	15	15	NUM
inlawrev-2772	170	38	-	-	SYM
inlawrev-2772	170	39	12	12	NUM
inlawrev-2772	170	40	and	and	CCONJ
inlawrev-2772	170	41	that	that	SCONJ
inlawrev-2772	170	42	it	it	PRON
inlawrev-2772	170	43	was	be	AUX
inlawrev-2772	170	44	unquestionable	unquestionable	ADJ
inlawrev-2772	170	45	that	that	SCONJ
inlawrev-2772	170	46	the	the	DET
inlawrev-2772	170	47	tax	tax	NOUN
inlawrev-2772	170	48	court	court	NOUN
inlawrev-2772	170	49	had	have	VERB
inlawrev-2772	170	50	exclusive	exclusive	ADJ
inlawrev-2772	170	51	jurisdiction	jurisdiction	NOUN
inlawrev-2772	170	52	over	over	ADP
inlawrev-2772	170	53	this	this	DET
inlawrev-2772	170	54	matter	matter	NOUN
inlawrev-2772	170	55	as	as	ADP
inlawrev-2772	170	56	an	an	DET
inlawrev-2772	170	57	appeal	appeal	NOUN
inlawrev-2772	170	58	from	from	ADP
inlawrev-2772	170	59	a	a	DET
inlawrev-2772	170	60	final	final	ADJ
inlawrev-2772	170	61	determination	determination	NOUN
inlawrev-2772	170	62	of	of	ADP
inlawrev-2772	170	63	the	the	DET
inlawrev-2772	170	64	state	state	NOUN
inlawrev-2772	170	65	tax	tax	NOUN
inlawrev-2772	170	66	board	board	NOUN
inlawrev-2772	170	67	.	.	PUNCT
inlawrev-2772	171	1	^	^	PUNCT
inlawrev-2772	171	2	two	two	NUM
inlawrev-2772	171	3	observations	observation	NOUN
inlawrev-2772	171	4	should	should	AUX
inlawrev-2772	171	5	be	be	AUX
inlawrev-2772	171	6	made	make	VERB
inlawrev-2772	171	7	regarding	regard	VERB
inlawrev-2772	171	8	this	this	DET
inlawrev-2772	171	9	part	part	NOUN
inlawrev-2772	171	10	of	of	ADP
inlawrev-2772	171	11	the	the	DET
inlawrev-2772	171	12	herff	herff	PROPN
inlawrev-2772	171	13	jones	jones	PROPN
inlawrev-2772	171	14	decision	decision	NOUN
inlawrev-2772	171	15	.	.	PUNCT
inlawrev-2772	172	1	first	first	ADV
inlawrev-2772	172	2	,	,	PUNCT
inlawrev-2772	172	3	there	there	PRON
inlawrev-2772	172	4	are	be	VERB
inlawrev-2772	172	5	instances	instance	NOUN
inlawrev-2772	172	6	where	where	SCONJ
inlawrev-2772	172	7	a	a	DET
inlawrev-2772	172	8	petition	petition	NOUN
inlawrev-2772	172	9	for	for	ADP
inlawrev-2772	172	10	correction	correction	NOUN
inlawrev-2772	172	11	of	of	ADP
inlawrev-2772	172	12	errors	error	NOUN
inlawrev-2772	172	13	would	would	AUX
inlawrev-2772	172	14	not	not	PART
inlawrev-2772	172	15	be	be	AUX
inlawrev-2772	172	16	reviewed	review	VERB
inlawrev-2772	172	17	or	or	CCONJ
inlawrev-2772	172	18	acted	act	VERB
inlawrev-2772	172	19	upon	upon	SCONJ
inlawrev-2772	172	20	by	by	ADP
inlawrev-2772	172	21	the	the	DET
inlawrev-2772	172	22	state	state	NOUN
inlawrev-2772	172	23	tax	tax	NOUN
inlawrev-2772	172	24	board	board	NOUN
inlawrev-2772	172	25	.	.	PUNCT
inlawrev-2772	173	1	^'ind	^'ind	PROPN
inlawrev-2772	173	2	.	.	PUNCT
inlawrev-2772	174	1	code	code	PROPN
inlawrev-2772	174	2	§	§	PROPN
inlawrev-2772	174	3	6	6	NUM
inlawrev-2772	174	4	-	-	SYM
inlawrev-2772	174	5	1.1	1.1	NUM
inlawrev-2772	174	6	-	-	PUNCT
inlawrev-2772	174	7	26	26	NUM
inlawrev-2772	174	8	-	-	SYM
inlawrev-2772	174	9	1	1	NUM
inlawrev-2772	174	10	(	(	PUNCT
inlawrev-2772	174	11	supp	supp	PROPN
inlawrev-2772	174	12	.	.	PUNCT
inlawrev-2772	174	13	1987	1987	NUM
inlawrev-2772	174	14	)	)	PUNCT
inlawrev-2772	174	15	.	.	PUNCT
inlawrev-2772	175	1	^ind	^ind	X
inlawrev-2772	175	2	.	.	PUNCT
inlawrev-2772	175	3	code	code	NOUN
inlawrev-2772	175	4	§	§	PROPN
inlawrev-2772	175	5	6	6	NUM
inlawrev-2772	175	6	-	-	SYM
inlawrev-2772	175	7	1.1	1.1	NUM
inlawrev-2772	175	8	-	-	PUNCT
inlawrev-2772	175	9	26	26	NUM
inlawrev-2772	175	10	-	-	SYM
inlawrev-2772	175	11	4	4	NUM
inlawrev-2772	175	12	(	(	PUNCT
inlawrev-2772	175	13	1982	1982	NUM
inlawrev-2772	175	14	)	)	PUNCT
inlawrev-2772	175	15	(	(	PUNCT
inlawrev-2772	175	16	emphasis	emphasis	NOUN
inlawrev-2772	175	17	added	add	VERB
inlawrev-2772	175	18	)	)	PUNCT
inlawrev-2772	175	19	.	.	PUNCT
inlawrev-2772	175	20	'	'	PUNCT
inlawrev-2772	176	1	"	"	PUNCT
inlawrev-2772	176	2	herff	herff	PROPN
inlawrev-2772	176	3	jones	jones	PROPN
inlawrev-2772	176	4	,	,	PUNCT
inlawrev-2772	176	5	inc	inc	PROPN
inlawrev-2772	176	6	.	.	PROPN
inlawrev-2772	177	1	v.	v.	ADP
inlawrev-2772	177	2	state	state	PROPN
inlawrev-2772	177	3	bd	bd	PROPN
inlawrev-2772	177	4	.	.	PROPN
inlawrev-2772	177	5	of	of	ADP
inlawrev-2772	177	6	tax	tax	NOUN
inlawrev-2772	177	7	comm'rs	comm'rs	NOUN
inlawrev-2772	177	8	,	,	PUNCT
inlawrev-2772	177	9	512	512	NUM
inlawrev-2772	177	10	n.e.2d	n.e.2d	NOUN
inlawrev-2772	177	11	485	485	NUM
inlawrev-2772	177	12	,	,	PUNCT
inlawrev-2772	177	13	488	488	NUM
inlawrev-2772	177	14	(	(	PUNCT
inlawrev-2772	177	15	ind	ind	NOUN
inlawrev-2772	177	16	.	.	PUNCT
inlawrev-2772	178	1	t.c	t.c	PROPN
inlawrev-2772	178	2	.	.	PROPN
inlawrev-2772	178	3	1987	1987	NUM
inlawrev-2772	178	4	)	)	PUNCT
inlawrev-2772	178	5	.	.	PUNCT
inlawrev-2772	179	1	"	"	PUNCT
inlawrev-2772	179	2	^a	^a	NOUN
inlawrev-2772	179	3	denial	denial	NOUN
inlawrev-2772	179	4	of	of	ADP
inlawrev-2772	179	5	a	a	DET
inlawrev-2772	179	6	claim	claim	NOUN
inlawrev-2772	179	7	for	for	ADP
inlawrev-2772	179	8	refund	refund	NOUN
inlawrev-2772	179	9	may	may	AUX
inlawrev-2772	179	10	be	be	AUX
inlawrev-2772	179	11	appealed	appeal	VERB
inlawrev-2772	179	12	to	to	ADP
inlawrev-2772	179	13	the	the	DET
inlawrev-2772	179	14	county	county	NOUN
inlawrev-2772	179	15	circuit	circuit	NOUN
inlawrev-2772	179	16	court	court	NOUN
inlawrev-2772	179	17	as	as	SCONJ
inlawrev-2772	179	18	will	will	AUX
inlawrev-2772	179	19	be	be	AUX
inlawrev-2772	179	20	discussed	discuss	VERB
inlawrev-2772	179	21	below	below	ADV
inlawrev-2772	179	22	.	.	PUNCT
inlawrev-2772	180	1	ind	ind	PROPN
inlawrev-2772	180	2	.	.	PUNCT
inlawrev-2772	181	1	code	code	PROPN
inlawrev-2772	181	2	§	§	PROPN
inlawrev-2772	181	3	6	6	NUM
inlawrev-2772	181	4	-	-	SYM
inlawrev-2772	181	5	1.1	1.1	NUM
inlawrev-2772	181	6	-	-	PUNCT
inlawrev-2772	181	7	26	26	NUM
inlawrev-2772	181	8	-	-	SYM
inlawrev-2772	181	9	4	4	NUM
inlawrev-2772	181	10	(	(	PUNCT
inlawrev-2772	181	11	1982	1982	NUM
inlawrev-2772	181	12	)	)	PUNCT
inlawrev-2772	181	13	.	.	PUNCT
inlawrev-2772	182	1	"	"	PUNCT
inlawrev-2772	182	2	^herff	^herff	PRON
inlawrev-2772	182	3	jones	jone	NOUN
inlawrev-2772	182	4	,	,	PUNCT
inlawrev-2772	182	5	512	512	NUM
inlawrev-2772	182	6	n.e.2d	n.e.2d	NOUN
inlawrev-2772	182	7	at	at	ADP
inlawrev-2772	182	8	489	489	NUM
inlawrev-2772	182	9	.	.	PUNCT
inlawrev-2772	183	1	392	392	NUM
inlawrev-2772	183	2	indiana	indiana	PROPN
inlawrev-2772	183	3	law	law	PROPN
inlawrev-2772	183	4	review	review	NOUN
inlawrev-2772	183	5	[	[	X
inlawrev-2772	183	6	vol	vol	NOUN
inlawrev-2772	183	7	.	.	PUNCT
inlawrev-2772	184	1	21:383	21:383	NUM
inlawrev-2772	184	2	reasons	reason	NOUN
inlawrev-2772	184	3	(	(	PUNCT
inlawrev-2772	184	4	l)-(5	l)-(5	X
inlawrev-2772	184	5	)	)	PUNCT
inlawrev-2772	184	6	do	do	AUX
inlawrev-2772	184	7	not	not	PART
inlawrev-2772	184	8	require	require	VERB
inlawrev-2772	184	9	state	state	NOUN
inlawrev-2772	184	10	tax	tax	NOUN
inlawrev-2772	184	11	board	board	NOUN
inlawrev-2772	184	12	approval	approval	NOUN
inlawrev-2772	184	13	or	or	CCONJ
inlawrev-2772	184	14	intervention	intervention	NOUN
inlawrev-2772	184	15	/^	/^	PUNCT
inlawrev-2772	184	16	technically	technically	ADV
inlawrev-2772	184	17	speaking	speak	VERB
inlawrev-2772	184	18	,	,	PUNCT
inlawrev-2772	184	19	the	the	DET
inlawrev-2772	184	20	tax	tax	NOUN
inlawrev-2772	184	21	court	court	NOUN
inlawrev-2772	184	22	would	would	AUX
inlawrev-2772	184	23	not	not	PART
inlawrev-2772	184	24	have	have	VERB
inlawrev-2772	184	25	jurisdiction	jurisdiction	NOUN
inlawrev-2772	184	26	over	over	ADP
inlawrev-2772	184	27	these	these	DET
inlawrev-2772	184	28	claims	claim	NOUN
inlawrev-2772	184	29	brought	bring	VERB
inlawrev-2772	184	30	under	under	ADP
inlawrev-2772	184	31	section	section	NOUN
inlawrev-2772	184	32	6	6	NUM
inlawrev-2772	184	33	-	-	SYM
inlawrev-2772	184	34	1.1	1.1	NUM
inlawrev-2772	184	35	-	-	PUNCT
inlawrev-2772	184	36	15	15	NUM
inlawrev-2772	184	37	-	-	NUM
inlawrev-2772	184	38	12/^	12/^	NUM
inlawrev-2772	184	39	second	second	NOUN
inlawrev-2772	184	40	,	,	PUNCT
inlawrev-2772	184	41	in	in	ADP
inlawrev-2772	184	42	reaching	reach	VERB
inlawrev-2772	184	43	its	its	PRON
inlawrev-2772	184	44	decision	decision	NOUN
inlawrev-2772	184	45	on	on	ADP
inlawrev-2772	184	46	this	this	DET
inlawrev-2772	184	47	point	point	NOUN
inlawrev-2772	184	48	,	,	PUNCT
inlawrev-2772	184	49	the	the	DET
inlawrev-2772	184	50	court	court	NOUN
inlawrev-2772	184	51	stated	state	VERB
inlawrev-2772	184	52	that	that	SCONJ
inlawrev-2772	184	53	"	"	PUNCT
inlawrev-2772	184	54	indeed	indeed	ADV
inlawrev-2772	184	55	it	it	PRON
inlawrev-2772	184	56	would	would	AUX
inlawrev-2772	184	57	seem	seem	VERB
inlawrev-2772	184	58	that	that	SCONJ
inlawrev-2772	184	59	a	a	DET
inlawrev-2772	184	60	claim	claim	NOUN
inlawrev-2772	184	61	for	for	ADP
inlawrev-2772	184	62	refund	refund	NOUN
inlawrev-2772	184	63	would	would	AUX
inlawrev-2772	184	64	not	not	PART
inlawrev-2772	184	65	even	even	ADV
inlawrev-2772	184	66	lie	lie	VERB
inlawrev-2772	184	67	until	until	SCONJ
inlawrev-2772	184	68	the	the	DET
inlawrev-2772	184	69	error	error	NOUN
inlawrev-2772	184	70	was	be	AUX
inlawrev-2772	184	71	corrected	correct	VERB
inlawrev-2772	184	72	"	"	PUNCT
inlawrev-2772	184	73	under	under	ADP
inlawrev-2772	184	74	section	section	NOUN
inlawrev-2772	184	75	6	6	NUM
inlawrev-2772	184	76	-	-	SYM
inlawrev-2772	184	77	1.1	1.1	NUM
inlawrev-2772	184	78	-	-	PUNCT
inlawrev-2772	184	79	26	26	NUM
inlawrev-2772	184	80	-	-	PUNCT
inlawrev-2772	184	81	4/^	4/^	NUM
inlawrev-2772	184	82	if	if	SCONJ
inlawrev-2772	184	83	,	,	PUNCT
inlawrev-2772	184	84	by	by	ADP
inlawrev-2772	184	85	this	this	PRON
inlawrev-2772	184	86	,	,	PUNCT
inlawrev-2772	184	87	the	the	DET
inlawrev-2772	184	88	court	court	NOUN
inlawrev-2772	184	89	is	be	AUX
inlawrev-2772	184	90	saying	say	VERB
inlawrev-2772	184	91	that	that	SCONJ
inlawrev-2772	184	92	a	a	DET
inlawrev-2772	184	93	correction	correction	NOUN
inlawrev-2772	184	94	of	of	ADP
inlawrev-2772	184	95	errors	error	NOUN
inlawrev-2772	184	96	is	be	AUX
inlawrev-2772	184	97	required	require	VERB
inlawrev-2772	184	98	before	before	SCONJ
inlawrev-2772	184	99	a	a	DET
inlawrev-2772	184	100	refund	refund	NOUN
inlawrev-2772	184	101	can	can	AUX
inlawrev-2772	184	102	be	be	AUX
inlawrev-2772	184	103	made	make	VERB
inlawrev-2772	184	104	under	under	ADP
inlawrev-2772	184	105	section	section	NOUN
inlawrev-2772	184	106	6	6	NUM
inlawrev-2772	184	107	-	-	SYM
inlawrev-2772	184	108	1.126	1.126	NUM
inlawrev-2772	184	109	-	-	SYM
inlawrev-2772	184	110	4	4	NUM
inlawrev-2772	184	111	,	,	PUNCT
inlawrev-2772	184	112	it	it	PRON
inlawrev-2772	184	113	is	be	AUX
inlawrev-2772	184	114	submitted	submit	VERB
inlawrev-2772	184	115	that	that	SCONJ
inlawrev-2772	184	116	this	this	DET
inlawrev-2772	184	117	interpretation	interpretation	NOUN
inlawrev-2772	184	118	is	be	AUX
inlawrev-2772	184	119	faulty	faulty	ADJ
inlawrev-2772	184	120	.	.	PUNCT
inlawrev-2772	185	1	the	the	DET
inlawrev-2772	185	2	better	well	ADJ
inlawrev-2772	185	3	interpretation	interpretation	NOUN
inlawrev-2772	185	4	of	of	ADP
inlawrev-2772	185	5	these	these	DET
inlawrev-2772	185	6	two	two	NUM
inlawrev-2772	185	7	statutory	statutory	ADJ
inlawrev-2772	185	8	provisions	provision	NOUN
inlawrev-2772	185	9	is	be	AUX
inlawrev-2772	185	10	that	that	SCONJ
inlawrev-2772	185	11	the	the	DET
inlawrev-2772	185	12	correction	correction	NOUN
inlawrev-2772	185	13	of	of	ADP
inlawrev-2772	185	14	errors	error	NOUN
inlawrev-2772	185	15	procedure	procedure	NOUN
inlawrev-2772	185	16	under	under	ADP
inlawrev-2772	185	17	indiana	indiana	PROPN
inlawrev-2772	185	18	code	code	PROPN
inlawrev-2772	185	19	section	section	NOUN
inlawrev-2772	185	20	6	6	NUM
inlawrev-2772	185	21	-	-	SYM
inlawrev-2772	185	22	1.1	1.1	NUM
inlawrev-2772	185	23	-	-	SYM
inlawrev-2772	185	24	15	15	NUM
inlawrev-2772	185	25	is	be	AUX
inlawrev-2772	185	26	totally	totally	ADV
inlawrev-2772	185	27	independent	independent	ADJ
inlawrev-2772	185	28	from	from	ADP
inlawrev-2772	185	29	the	the	DET
inlawrev-2772	185	30	refund	refund	NOUN
inlawrev-2772	185	31	procedure	procedure	NOUN
inlawrev-2772	185	32	under	under	ADP
inlawrev-2772	185	33	section	section	NOUN
inlawrev-2772	185	34	6	6	NUM
inlawrev-2772	185	35	-	-	SYM
inlawrev-2772	185	36	1.1	1.1	NUM
inlawrev-2772	185	37	-	-	SYM
inlawrev-2772	185	38	26	26	NUM
inlawrev-2772	185	39	.	.	PUNCT
inlawrev-2772	186	1	both	both	PRON
inlawrev-2772	186	2	of	of	ADP
inlawrev-2772	186	3	these	these	DET
inlawrev-2772	186	4	procedures	procedure	NOUN
inlawrev-2772	186	5	are	be	AUX
inlawrev-2772	186	6	creatures	creature	NOUN
inlawrev-2772	186	7	of	of	ADP
inlawrev-2772	186	8	the	the	DET
inlawrev-2772	186	9	1919	1919	NUM
inlawrev-2772	186	10	property	property	NOUN
inlawrev-2772	186	11	tax	tax	NOUN
inlawrev-2772	186	12	code	code	NOUN
inlawrev-2772	186	13	.	.	PUNCT
inlawrev-2772	187	1	as	as	SCONJ
inlawrev-2772	187	2	first	first	ADV
inlawrev-2772	187	3	enacted	enact	VERB
inlawrev-2772	187	4	in	in	ADP
inlawrev-2772	187	5	1919	1919	NUM
inlawrev-2772	187	6	,	,	PUNCT
inlawrev-2772	187	7	the	the	DET
inlawrev-2772	187	8	correction	correction	NOUN
inlawrev-2772	187	9	of	of	ADP
inlawrev-2772	187	10	errors	error	NOUN
inlawrev-2772	187	11	procedure	procedure	NOUN
inlawrev-2772	187	12	actually	actually	ADV
inlawrev-2772	187	13	contemplated	contemplate	VERB
inlawrev-2772	187	14	that	that	SCONJ
inlawrev-2772	187	15	it	it	PRON
inlawrev-2772	187	16	would	would	AUX
inlawrev-2772	187	17	be	be	AUX
inlawrev-2772	187	18	the	the	DET
inlawrev-2772	187	19	county	county	NOUN
inlawrev-2772	187	20	auditor	auditor	NOUN
inlawrev-2772	187	21	—	—	PUNCT
inlawrev-2772	187	22	not	not	PART
inlawrev-2772	187	23	the	the	DET
inlawrev-2772	187	24	taxpayer	taxpayer	NOUN
inlawrev-2772	187	25	—	—	PUNCT
inlawrev-2772	187	26	who	who	PRON
inlawrev-2772	187	27	would	would	AUX
inlawrev-2772	187	28	initiate	initiate	VERB
inlawrev-2772	187	29	a	a	DET
inlawrev-2772	187	30	correction	correction	NOUN
inlawrev-2772	187	31	of	of	ADP
inlawrev-2772	187	32	errors'*^	errors'*^	NOUN
inlawrev-2772	187	33	and	and	CCONJ
inlawrev-2772	187	34	indeed	indeed	ADV
inlawrev-2772	187	35	the	the	DET
inlawrev-2772	187	36	current	current	ADJ
inlawrev-2772	187	37	statutory	statutory	ADJ
inlawrev-2772	187	38	correction	correction	NOUN
inlawrev-2772	187	39	of	of	ADP
inlawrev-2772	187	40	errors	error	NOUN
inlawrev-2772	187	41	procedure	procedure	NOUN
inlawrev-2772	187	42	makes	make	VERB
inlawrev-2772	187	43	no	no	DET
inlawrev-2772	187	44	provision	provision	NOUN
inlawrev-2772	187	45	for	for	SCONJ
inlawrev-2772	187	46	a	a	DET
inlawrev-2772	187	47	taxpayer	taxpayer	NOUN
inlawrev-2772	187	48	to	to	PART
inlawrev-2772	187	49	initiate	initiate	VERB
inlawrev-2772	187	50	a	a	DET
inlawrev-2772	187	51	correction	correction	NOUN
inlawrev-2772	187	52	of	of	ADP
inlawrev-2772	187	53	errors	error	NOUN
inlawrev-2772	187	54	.	.	PUNCT
inlawrev-2772	188	1	'*^	'*^	NOUN
inlawrev-2772	188	2	conversely	conversely	ADV
inlawrev-2772	188	3	,	,	PUNCT
inlawrev-2772	188	4	the	the	DET
inlawrev-2772	188	5	1919	1919	NUM
inlawrev-2772	188	6	refund	refund	NOUN
inlawrev-2772	188	7	procedure	procedure	NOUN
inlawrev-2772	188	8	expressly	expressly	ADV
inlawrev-2772	188	9	provided	provide	VERB
inlawrev-2772	188	10	that	that	SCONJ
inlawrev-2772	188	11	the	the	DET
inlawrev-2772	188	12	refund	refund	NOUN
inlawrev-2772	188	13	procedure	procedure	NOUN
inlawrev-2772	188	14	was	be	AUX
inlawrev-2772	188	15	to	to	PART
inlawrev-2772	188	16	be	be	AUX
inlawrev-2772	188	17	initiated	initiate	VERB
inlawrev-2772	188	18	by	by	ADP
inlawrev-2772	188	19	the	the	DET
inlawrev-2772	188	20	taxpayer	taxpayer	NOUN
inlawrev-2772	188	21	,	,	PUNCT
inlawrev-2772	188	22	by	by	ADP
inlawrev-2772	188	23	presenting	present	VERB
inlawrev-2772	188	24	to	to	ADP
inlawrev-2772	188	25	the	the	DET
inlawrev-2772	188	26	board	board	NOUN
inlawrev-2772	188	27	of	of	ADP
inlawrev-2772	188	28	commissioners	commissioner	NOUN
inlawrev-2772	188	29	proof	proof	VERB
inlawrev-2772	188	30	that	that	SCONJ
inlawrev-2772	188	31	the	the	DET
inlawrev-2772	188	32	taxpayer	taxpayer	NOUN
inlawrev-2772	188	33	had	have	AUX
inlawrev-2772	188	34	paid	pay	VERB
inlawrev-2772	188	35	wrongfully	wrongfully	ADV
inlawrev-2772	188	36	assessed	assess	VERB
inlawrev-2772	188	37	tax.^^	tax.^^	ADP
inlawrev-2772	188	38	in	in	ADP
inlawrev-2772	188	39	sum	sum	NOUN
inlawrev-2772	188	40	,	,	PUNCT
inlawrev-2772	188	41	dating	date	VERB
inlawrev-2772	188	42	back	back	ADV
inlawrev-2772	188	43	to	to	ADP
inlawrev-2772	188	44	their	their	PRON
inlawrev-2772	188	45	original	original	ADJ
inlawrev-2772	188	46	enactment	enactment	NOUN
inlawrev-2772	188	47	in	in	ADP
inlawrev-2772	188	48	1919	1919	NUM
inlawrev-2772	188	49	,	,	PUNCT
inlawrev-2772	188	50	these	these	DET
inlawrev-2772	188	51	two	two	NUM
inlawrev-2772	188	52	procedures	procedure	NOUN
inlawrev-2772	188	53	have	have	AUX
inlawrev-2772	188	54	performed	perform	VERB
inlawrev-2772	188	55	different	different	ADJ
inlawrev-2772	188	56	functions	function	NOUN
inlawrev-2772	188	57	and	and	CCONJ
inlawrev-2772	188	58	have	have	AUX
inlawrev-2772	188	59	been	be	AUX
inlawrev-2772	188	60	and	and	CCONJ
inlawrev-2772	188	61	are	be	AUX
inlawrev-2772	188	62	today	today	NOUN
inlawrev-2772	188	63	independent	independent	ADJ
inlawrev-2772	188	64	remedies	remedy	NOUN
inlawrev-2772	188	65	for	for	ADP
inlawrev-2772	188	66	the	the	DET
inlawrev-2772	188	67	wrongful	wrongful	ADJ
inlawrev-2772	188	68	assessment	assessment	NOUN
inlawrev-2772	188	69	of	of	ADP
inlawrev-2772	188	70	tax	tax	NOUN
inlawrev-2772	188	71	.	.	PUNCT
inlawrev-2772	189	1	indeed	indeed	ADV
inlawrev-2772	189	2	,	,	PUNCT
inlawrev-2772	189	3	the	the	DET
inlawrev-2772	189	4	independent	independent	ADJ
inlawrev-2772	189	5	correction	correction	NOUN
inlawrev-2772	189	6	of	of	ADP
inlawrev-2772	189	7	errors	error	NOUN
inlawrev-2772	189	8	procedure	procedure	NOUN
inlawrev-2772	189	9	was	be	AUX
inlawrev-2772	189	10	separately	separately	ADV
inlawrev-2772	189	11	recodified	recodifie	VERB
inlawrev-2772	189	12	in	in	ADP
inlawrev-2772	189	13	the	the	DET
inlawrev-2772	189	14	property	property	NOUN
inlawrev-2772	189	15	assessment	assessment	NOUN
inlawrev-2772	189	16	act	act	NOUN
inlawrev-2772	189	17	of	of	ADP
inlawrev-2772	189	18	196p	196p	PROPN
inlawrev-2772	189	19	'	'	PART
inlawrev-2772	189	20	and	and	CCONJ
inlawrev-2772	189	21	the	the	DET
inlawrev-2772	189	22	unrelated	unrelated	ADJ
inlawrev-2772	189	23	refund	refund	NOUN
inlawrev-2772	189	24	procedure	procedure	NOUN
inlawrev-2772	189	25	was	be	AUX
inlawrev-2772	189	26	later	later	ADV
inlawrev-2772	189	27	recodified	recodifie	VERB
inlawrev-2772	189	28	in	in	ADP
inlawrev-2772	189	29	the	the	DET
inlawrev-2772	189	30	property	property	NOUN
inlawrev-2772	189	31	tax	tax	NOUN
inlawrev-2772	189	32	collection	collection	NOUN
inlawrev-2772	189	33	act	act	NOUN
inlawrev-2772	189	34	of	of	ADP
inlawrev-2772	189	35	1963	1963	NUM
inlawrev-2772	189	36	.	.	PUNCT
inlawrev-2772	189	37	"	"	PUNCT
inlawrev-2772	190	1	it	it	PRON
inlawrev-2772	190	2	is	be	AUX
inlawrev-2772	190	3	accordingly	accordingly	ADV
inlawrev-2772	190	4	submitted	submit	VERB
inlawrev-2772	190	5	that	that	SCONJ
inlawrev-2772	190	6	the	the	DET
inlawrev-2772	190	7	tax	tax	NOUN
inlawrev-2772	190	8	court	court	NOUN
inlawrev-2772	190	9	's	's	PART
inlawrev-2772	190	10	apparent	apparent	ADJ
inlawrev-2772	190	11	suggestion	suggestion	NOUN
inlawrev-2772	190	12	that	that	SCONJ
inlawrev-2772	190	13	the	the	DET
inlawrev-2772	190	14	correction	correction	NOUN
inlawrev-2772	190	15	of	of	ADP
inlawrev-2772	190	16	errors	error	NOUN
inlawrev-2772	190	17	procedure	procedure	NOUN
inlawrev-2772	190	18	and	and	CCONJ
inlawrev-2772	190	19	the	the	DET
inlawrev-2772	190	20	refund	refund	NOUN
inlawrev-2772	190	21	procedure	procedure	NOUN
inlawrev-2772	190	22	to	to	PART
inlawrev-2772	190	23	review	review	VERB
inlawrev-2772	190	24	the	the	DET
inlawrev-2772	190	25	state	state	NOUN
inlawrev-2772	190	26	tax	tax	PROPN
inlawrev-2772	190	27	board	board	NOUN
inlawrev-2772	190	28	's	's	PART
inlawrev-2772	190	29	"	"	PUNCT
inlawrev-2772	190	30	final	final	ADJ
inlawrev-2772	190	31	determination	determination	NOUN
inlawrev-2772	190	32	"	"	PUNCT
inlawrev-2772	190	33	to	to	PART
inlawrev-2772	190	34	deny	deny	VERB
inlawrev-2772	190	35	the	the	DET
inlawrev-2772	190	36	taxpayer	taxpayer	NOUN
inlawrev-2772	190	37	's	's	PART
inlawrev-2772	190	38	'	'	PUNCT
inlawrev-2772	190	39	*	*	ADJ
inlawrev-2772	190	40	^see	^see	ADJ
inlawrev-2772	190	41	supra	supra	ADJ
inlawrev-2772	190	42	text	text	NOUN
inlawrev-2772	190	43	accompanying	accompanying	ADJ
inlawrev-2772	190	44	notes	note	NOUN
inlawrev-2772	190	45	37	37	NUM
inlawrev-2772	190	46	-	-	SYM
inlawrev-2772	190	47	38	38	NUM
inlawrev-2772	190	48	.	.	PUNCT
inlawrev-2772	191	1	''	''	PUNCT
inlawrev-2772	191	2	see	see	VERB
inlawrev-2772	191	3	ind	ind	NOUN
inlawrev-2772	191	4	.	.	PUNCT
inlawrev-2772	192	1	code	code	PROPN
inlawrev-2772	192	2	§	§	PROPN
inlawrev-2772	192	3	33	33	NUM
inlawrev-2772	192	4	-	-	SYM
inlawrev-2772	192	5	3	3	NUM
inlawrev-2772	192	6	-	-	SYM
inlawrev-2772	192	7	5	5	NUM
inlawrev-2772	192	8	-	-	SYM
inlawrev-2772	192	9	2	2	NUM
inlawrev-2772	192	10	(	(	PUNCT
inlawrev-2772	192	11	supp	supp	NOUN
inlawrev-2772	192	12	.	.	PUNCT
inlawrev-2772	192	13	1987	1987	NUM
inlawrev-2772	192	14	)	)	PUNCT
inlawrev-2772	192	15	.	.	PUNCT
inlawrev-2772	193	1	''	''	PUNCT
inlawrev-2772	193	2	herff	herff	PROPN
inlawrev-2772	193	3	jones	jones	PROPN
inlawrev-2772	193	4	,	,	PUNCT
inlawrev-2772	193	5	512	512	NUM
inlawrev-2772	193	6	n.e.2d	n.e.2d	NOUN
inlawrev-2772	193	7	at	at	ADP
inlawrev-2772	193	8	489	489	NUM
inlawrev-2772	193	9	.	.	PUNCT
inlawrev-2772	194	1	^troperty	^troperty	DET
inlawrev-2772	194	2	tax	tax	NOUN
inlawrev-2772	194	3	code	code	NOUN
inlawrev-2772	194	4	of	of	ADP
inlawrev-2772	194	5	1919	1919	NUM
inlawrev-2772	194	6	,	,	PUNCT
inlawrev-2772	194	7	ch	ch	NOUN
inlawrev-2772	194	8	.	.	PROPN
inlawrev-2772	194	9	59	59	NUM
inlawrev-2772	194	10	,	,	PUNCT
inlawrev-2772	194	11	§	§	PROPN
inlawrev-2772	194	12	209	209	NUM
inlawrev-2772	194	13	,	,	PUNCT
inlawrev-2772	194	14	1919	1919	NUM
inlawrev-2772	194	15	ind	ind	NOUN
inlawrev-2772	194	16	.	.	PUNCT
inlawrev-2772	195	1	acts	act	NOUN
inlawrev-2772	195	2	(	(	PUNCT
inlawrev-2772	195	3	current	current	ADJ
inlawrev-2772	195	4	version	version	NOUN
inlawrev-2772	195	5	at	at	ADP
inlawrev-2772	195	6	ind	ind	PROPN
inlawrev-2772	195	7	.	.	PUNCT
inlawrev-2772	196	1	code	code	PROPN
inlawrev-2772	196	2	§	§	PROPN
inlawrev-2772	196	3	6	6	NUM
inlawrev-2772	196	4	-	-	SYM
inlawrev-2772	196	5	1.1	1.1	NUM
inlawrev-2772	196	6	-	-	PUNCT
inlawrev-2772	196	7	15	15	NUM
inlawrev-2772	196	8	-	-	SYM
inlawrev-2772	196	9	12	12	NUM
inlawrev-2772	196	10	(	(	PUNCT
inlawrev-2772	196	11	supp	supp	PROPN
inlawrev-2772	196	12	.	.	PUNCT
inlawrev-2772	196	13	1987	1987	NUM
inlawrev-2772	196	14	)	)	PUNCT
inlawrev-2772	196	15	.	.	PUNCT
inlawrev-2772	197	1	^^ind	^^ind	X
inlawrev-2772	197	2	.	.	PUNCT
inlawrev-2772	198	1	code	code	PROPN
inlawrev-2772	198	2	§	§	PROPN
inlawrev-2772	198	3	6	6	NUM
inlawrev-2772	198	4	-	-	SYM
inlawrev-2772	198	5	1.1	1.1	NUM
inlawrev-2772	198	6	-	-	PUNCT
inlawrev-2772	198	7	15	15	NUM
inlawrev-2772	198	8	-	-	SYM
inlawrev-2772	198	9	12	12	NUM
inlawrev-2772	198	10	(	(	PUNCT
inlawrev-2772	198	11	supp	supp	PROPN
inlawrev-2772	198	12	.	.	PUNCT
inlawrev-2772	198	13	1987	1987	NUM
inlawrev-2772	198	14	)	)	PUNCT
inlawrev-2772	198	15	.	.	PUNCT
inlawrev-2772	199	1	'	'	PUNCT
inlawrev-2772	199	2	property	property	NOUN
inlawrev-2772	199	3	tax	tax	NOUN
inlawrev-2772	199	4	code	code	NOUN
inlawrev-2772	199	5	of	of	ADP
inlawrev-2772	199	6	1919	1919	NUM
inlawrev-2772	199	7	,	,	PUNCT
inlawrev-2772	199	8	ch	ch	NOUN
inlawrev-2772	199	9	.	.	PROPN
inlawrev-2772	199	10	59	59	NUM
inlawrev-2772	199	11	,	,	PUNCT
inlawrev-2772	199	12	§	§	PROPN
inlawrev-2772	199	13	§	§	PROPN
inlawrev-2772	199	14	332	332	NUM
inlawrev-2772	199	15	-	-	SYM
inlawrev-2772	199	16	34	34	NUM
inlawrev-2772	199	17	,	,	PUNCT
inlawrev-2772	199	18	1919	1919	NUM
inlawrev-2772	199	19	ind	ind	NOUN
inlawrev-2772	199	20	.	.	PUNCT
inlawrev-2772	200	1	acts	act	NOUN
inlawrev-2772	200	2	(	(	PUNCT
inlawrev-2772	200	3	current	current	ADJ
inlawrev-2772	200	4	version	version	NOUN
inlawrev-2772	200	5	at	at	ADP
inlawrev-2772	200	6	ind	ind	PROPN
inlawrev-2772	200	7	.	.	PUNCT
inlawrev-2772	201	1	code	code	PROPN
inlawrev-2772	201	2	§	§	PROPN
inlawrev-2772	201	3	6	6	NUM
inlawrev-2772	201	4	-	-	SYM
inlawrev-2772	201	5	1.1	1.1	NUM
inlawrev-2772	201	6	-	-	SYM
inlawrev-2772	201	7	26	26	NUM
inlawrev-2772	201	8	(	(	PUNCT
inlawrev-2772	201	9	1982	1982	NUM
inlawrev-2772	201	10	&	&	CCONJ
inlawrev-2772	201	11	supp	supp	PROPN
inlawrev-2772	201	12	.	.	PUNCT
inlawrev-2772	202	1	1987	1987	NUM
inlawrev-2772	202	2	)	)	PUNCT
inlawrev-2772	202	3	)	)	PUNCT
inlawrev-2772	202	4	.	.	PUNCT
inlawrev-2772	203	1	^'property	^'property	PROPN
inlawrev-2772	203	2	assessment	assessment	PROPN
inlawrev-2772	203	3	act	act	PROPN
inlawrev-2772	203	4	of	of	ADP
inlawrev-2772	203	5	1961	1961	NUM
inlawrev-2772	203	6	,	,	PUNCT
inlawrev-2772	203	7	ch	ch	NOUN
inlawrev-2772	203	8	.	.	PROPN
inlawrev-2772	203	9	319	319	NUM
inlawrev-2772	203	10	,	,	PUNCT
inlawrev-2772	203	11	§	§	PROPN
inlawrev-2772	203	12	1208	1208	NUM
inlawrev-2772	203	13	,	,	PUNCT
inlawrev-2772	203	14	1961	1961	NUM
inlawrev-2772	203	15	ind	ind	NOUN
inlawrev-2772	203	16	.	.	PUNCT
inlawrev-2772	204	1	acts	act	VERB
inlawrev-2772	204	2	893	893	NUM
inlawrev-2772	204	3	(	(	PUNCT
inlawrev-2772	204	4	current	current	ADJ
inlawrev-2772	204	5	version	version	NOUN
inlawrev-2772	204	6	at	at	ADP
inlawrev-2772	204	7	ind	ind	PROPN
inlawrev-2772	204	8	.	.	PUNCT
inlawrev-2772	205	1	code	code	PROPN
inlawrev-2772	205	2	§	§	PROPN
inlawrev-2772	205	3	6	6	NUM
inlawrev-2772	205	4	-	-	SYM
inlawrev-2772	205	5	1.1	1.1	NUM
inlawrev-2772	205	6	-	-	PUNCT
inlawrev-2772	205	7	15	15	NUM
inlawrev-2772	205	8	-	-	SYM
inlawrev-2772	205	9	12	12	NUM
inlawrev-2772	205	10	(	(	PUNCT
inlawrev-2772	205	11	supp	supp	PROPN
inlawrev-2772	205	12	.	.	PUNCT
inlawrev-2772	205	13	1987	1987	NUM
inlawrev-2772	205	14	)	)	PUNCT
inlawrev-2772	205	15	)	)	PUNCT
inlawrev-2772	205	16	.	.	PUNCT
inlawrev-2772	206	1	"	"	PUNCT
inlawrev-2772	206	2	property	property	NOUN
inlawrev-2772	206	3	tax	tax	NOUN
inlawrev-2772	206	4	collection	collection	NOUN
inlawrev-2772	206	5	act	act	NOUN
inlawrev-2772	206	6	of	of	ADP
inlawrev-2772	206	7	1963	1963	NUM
inlawrev-2772	206	8	,	,	PUNCT
inlawrev-2772	206	9	ch	ch	NOUN
inlawrev-2772	206	10	.	.	PROPN
inlawrev-2772	206	11	280	280	NUM
inlawrev-2772	206	12	,	,	PUNCT
inlawrev-2772	206	13	§	§	PROPN
inlawrev-2772	206	14	§	§	PROPN
inlawrev-2772	206	15	801	801	NUM
inlawrev-2772	206	16	-	-	SYM
inlawrev-2772	206	17	03	03	NUM
inlawrev-2772	206	18	,	,	PUNCT
inlawrev-2772	206	19	1963	1963	NUM
inlawrev-2772	206	20	ind	ind	NOUN
inlawrev-2772	206	21	.	.	PUNCT
inlawrev-2772	207	1	acts	act	VERB
inlawrev-2772	207	2	280	280	NUM
inlawrev-2772	207	3	(	(	PUNCT
inlawrev-2772	207	4	current	current	ADJ
inlawrev-2772	207	5	version	version	NOUN
inlawrev-2772	207	6	at	at	ADP
inlawrev-2772	207	7	ind	ind	PROPN
inlawrev-2772	207	8	.	.	PUNCT
inlawrev-2772	208	1	code	code	PROPN
inlawrev-2772	208	2	§	§	PROPN
inlawrev-2772	208	3	6	6	NUM
inlawrev-2772	208	4	-	-	SYM
inlawrev-2772	208	5	1.1	1.1	NUM
inlawrev-2772	208	6	-	-	SYM
inlawrev-2772	208	7	26	26	NUM
inlawrev-2772	208	8	(	(	PUNCT
inlawrev-2772	208	9	1982	1982	NUM
inlawrev-2772	208	10	&	&	CCONJ
inlawrev-2772	208	11	supp	supp	PROPN
inlawrev-2772	208	12	.	.	PUNCT
inlawrev-2772	209	1	1987	1987	NUM
inlawrev-2772	209	2	)	)	PUNCT
inlawrev-2772	209	3	)	)	PUNCT
inlawrev-2772	209	4	.	.	PUNCT
inlawrev-2772	210	1	1988	1988	NUM
inlawrev-2772	210	2	]	]	PUNCT
inlawrev-2772	210	3	indiana	indiana	PROPN
inlawrev-2772	210	4	taxation	taxation	PROPN
inlawrev-2772	210	5	393	393	NUM
inlawrev-2772	210	6	petition	petition	NOUN
inlawrev-2772	210	7	to	to	PART
inlawrev-2772	210	8	correct	correct	ADJ
inlawrev-2772	210	9	errors	error	NOUN
inlawrev-2772	210	10	,	,	PUNCT
inlawrev-2772	210	11	the	the	DET
inlawrev-2772	210	12	court	court	NOUN
inlawrev-2772	210	13	went	go	VERB
inlawrev-2772	210	14	further	far	ADV
inlawrev-2772	210	15	and	and	CCONJ
inlawrev-2772	210	16	assumed	assume	VERB
inlawrev-2772	210	17	that	that	SCONJ
inlawrev-2772	210	18	even	even	ADV
inlawrev-2772	210	19	if	if	SCONJ
inlawrev-2772	210	20	this	this	PRON
inlawrev-2772	210	21	had	have	AUX
inlawrev-2772	210	22	been	be	AUX
inlawrev-2772	210	23	a	a	DET
inlawrev-2772	210	24	denial	denial	NOUN
inlawrev-2772	210	25	of	of	ADP
inlawrev-2772	210	26	a	a	DET
inlawrev-2772	210	27	refund	refund	NOUN
inlawrev-2772	210	28	claim	claim	NOUN
inlawrev-2772	210	29	under	under	ADP
inlawrev-2772	210	30	section	section	NOUN
inlawrev-2772	210	31	6	6	NUM
inlawrev-2772	210	32	-	-	SYM
inlawrev-2772	210	33	1.1	1.1	NUM
inlawrev-2772	210	34	-	-	PUNCT
inlawrev-2772	210	35	26	26	NUM
inlawrev-2772	210	36	-	-	SYM
inlawrev-2772	210	37	4	4	NUM
inlawrev-2772	210	38	,	,	PUNCT
inlawrev-2772	210	39	the	the	DET
inlawrev-2772	210	40	tax	tax	NOUN
inlawrev-2772	210	41	court	court	NOUN
inlawrev-2772	210	42	would	would	AUX
inlawrev-2772	210	43	have	have	AUX
inlawrev-2772	210	44	had	have	VERB
inlawrev-2772	210	45	exclusive	exclusive	ADJ
inlawrev-2772	210	46	jurisdiction	jurisdiction	NOUN
inlawrev-2772	210	47	.	.	PUNCT
inlawrev-2772	210	48	"	"	PUNCT
inlawrev-2772	211	1	this	this	DET
inlawrev-2772	211	2	conclusion	conclusion	NOUN
inlawrev-2772	211	3	is	be	AUX
inlawrev-2772	211	4	clearly	clearly	ADV
inlawrev-2772	211	5	debatable	debatable	ADJ
inlawrev-2772	211	6	.	.	PUNCT
inlawrev-2772	212	1	first	first	ADV
inlawrev-2772	212	2	,	,	PUNCT
inlawrev-2772	212	3	it	it	PRON
inlawrev-2772	212	4	must	must	AUX
inlawrev-2772	212	5	be	be	AUX
inlawrev-2772	212	6	observed	observe	VERB
inlawrev-2772	212	7	that	that	SCONJ
inlawrev-2772	212	8	section	section	NOUN
inlawrev-2772	212	9	6	6	NUM
inlawrev-2772	212	10	-	-	SYM
inlawrev-2772	212	11	1.1	1.1	NUM
inlawrev-2772	212	12	-	-	PUNCT
inlawrev-2772	212	13	26	26	NUM
inlawrev-2772	212	14	-	-	SYM
inlawrev-2772	212	15	4	4	NUM
inlawrev-2772	212	16	provides	provide	VERB
inlawrev-2772	212	17	that	that	SCONJ
inlawrev-2772	212	18	if	if	SCONJ
inlawrev-2772	212	19	the	the	DET
inlawrev-2772	212	20	county	county	NOUN
inlawrev-2772	212	21	board	board	NOUN
inlawrev-2772	212	22	disallows	disallow	VERB
inlawrev-2772	212	23	a	a	DET
inlawrev-2772	212	24	claim	claim	NOUN
inlawrev-2772	212	25	,	,	PUNCT
inlawrev-2772	212	26	the	the	DET
inlawrev-2772	212	27	claimant	claimant	NOUN
inlawrev-2772	212	28	may	may	AUX
inlawrev-2772	212	29	appeal	appeal	VERB
inlawrev-2772	212	30	that	that	DET
inlawrev-2772	212	31	decision	decision	NOUN
inlawrev-2772	212	32	to	to	ADP
inlawrev-2772	212	33	the	the	DET
inlawrev-2772	212	34	county	county	NOUN
inlawrev-2772	212	35	circuit	circuit	NOUN
inlawrev-2772	212	36	court	court	NOUN
inlawrev-2772	212	37	.	.	PUNCT
inlawrev-2772	213	1	^"^	^"^	X
inlawrev-2772	213	2	the	the	DET
inlawrev-2772	213	3	act	act	NOUN
inlawrev-2772	213	4	which	which	PRON
inlawrev-2772	213	5	created	create	VERB
inlawrev-2772	213	6	the	the	DET
inlawrev-2772	213	7	tax	tax	NOUN
inlawrev-2772	213	8	court	court	NOUN
inlawrev-2772	213	9	and	and	CCONJ
inlawrev-2772	213	10	expressly	expressly	ADV
inlawrev-2772	213	11	substituted	substitute	VERB
inlawrev-2772	213	12	the	the	DET
inlawrev-2772	213	13	*	*	NOUN
inlawrev-2772	213	14	'	'	NOUN
inlawrev-2772	213	15	tax	tax	NOUN
inlawrev-2772	213	16	court	court	NOUN
inlawrev-2772	213	17	"	"	PUNCT
inlawrev-2772	213	18	as	as	ADP
inlawrev-2772	213	19	the	the	DET
inlawrev-2772	213	20	court	court	NOUN
inlawrev-2772	213	21	to	to	PART
inlawrev-2772	213	22	which	which	PRON
inlawrev-2772	213	23	certain	certain	ADJ
inlawrev-2772	213	24	statutory	statutory	ADJ
inlawrev-2772	213	25	appeals	appeal	NOUN
inlawrev-2772	213	26	on	on	ADP
inlawrev-2772	213	27	tax	tax	NOUN
inlawrev-2772	213	28	matters	matter	NOUN
inlawrev-2772	213	29	were	be	AUX
inlawrev-2772	213	30	to	to	PART
inlawrev-2772	213	31	be	be	AUX
inlawrev-2772	213	32	taken	take	VERB
inlawrev-2772	213	33	,	,	PUNCT
inlawrev-2772	213	34	did	do	AUX
inlawrev-2772	213	35	not	not	PART
inlawrev-2772	213	36	amend	amend	VERB
inlawrev-2772	213	37	section	section	NOUN
inlawrev-2772	213	38	6	6	NUM
inlawrev-2772	213	39	-	-	SYM
inlawrev-2772	213	40	1.1	1.1	NUM
inlawrev-2772	213	41	-	-	PUNCT
inlawrev-2772	213	42	26	26	NUM
inlawrev-2772	213	43	-	-	SYM
inlawrev-2772	213	44	4	4	NUM
inlawrev-2772	213	45	to	to	PART
inlawrev-2772	213	46	substitute	substitute	VERB
inlawrev-2772	213	47	the	the	DET
inlawrev-2772	213	48	"	"	PUNCT
inlawrev-2772	213	49	tax	tax	NOUN
inlawrev-2772	213	50	court	court	NOUN
inlawrev-2772	213	51	"	"	PUNCT
inlawrev-2772	213	52	for	for	ADP
inlawrev-2772	213	53	the	the	DET
inlawrev-2772	213	54	"	"	PUNCT
inlawrev-2772	213	55	county	county	NOUN
inlawrev-2772	213	56	circuit	circuit	NOUN
inlawrev-2772	213	57	court	court	NOUN
inlawrev-2772	213	58	.	.	PUNCT
inlawrev-2772	214	1	"	"	PUNCT
inlawrev-2772	214	2	^^	^^	PUNCT
inlawrev-2772	214	3	neither	neither	CCONJ
inlawrev-2772	214	4	did	do	AUX
inlawrev-2772	214	5	the	the	DET
inlawrev-2772	214	6	1986	1986	NUM
inlawrev-2772	214	7	or	or	CCONJ
inlawrev-2772	214	8	1987	1987	NUM
inlawrev-2772	214	9	legislature	legislature	NOUN
inlawrev-2772	214	10	see	see	VERB
inlawrev-2772	214	11	fit	fit	ADJ
inlawrev-2772	214	12	to	to	PART
inlawrev-2772	214	13	so	so	ADV
inlawrev-2772	214	14	amend	amend	VERB
inlawrev-2772	214	15	section	section	NOUN
inlawrev-2772	214	16	61.1	61.1	NUM
inlawrev-2772	214	17	-	-	SYM
inlawrev-2772	214	18	26	26	NUM
inlawrev-2772	214	19	-	-	SYM
inlawrev-2772	214	20	4	4	NUM
inlawrev-2772	214	21	.	.	PUNCT
inlawrev-2772	215	1	thus	thus	ADV
inlawrev-2772	215	2	,	,	PUNCT
inlawrev-2772	215	3	because	because	SCONJ
inlawrev-2772	215	4	a	a	DET
inlawrev-2772	215	5	decision	decision	NOUN
inlawrev-2772	215	6	on	on	ADP
inlawrev-2772	215	7	a	a	DET
inlawrev-2772	215	8	claim	claim	NOUN
inlawrev-2772	215	9	for	for	ADP
inlawrev-2772	215	10	refund	refund	NOUN
inlawrev-2772	215	11	is	be	AUX
inlawrev-2772	215	12	not	not	PART
inlawrev-2772	215	13	a	a	DET
inlawrev-2772	215	14	final	final	ADJ
inlawrev-2772	215	15	determination	determination	NOUN
inlawrev-2772	215	16	by	by	ADP
inlawrev-2772	215	17	the	the	DET
inlawrev-2772	215	18	state	state	NOUN
inlawrev-2772	215	19	tax	tax	NOUN
inlawrev-2772	215	20	board,^^	board,^^	NOUN
inlawrev-2772	215	21	and	and	CCONJ
inlawrev-2772	215	22	because	because	SCONJ
inlawrev-2772	215	23	section	section	NOUN
inlawrev-2772	215	24	6	6	NUM
inlawrev-2772	215	25	-	-	SYM
inlawrev-2772	215	26	1.1	1.1	NUM
inlawrev-2772	215	27	-	-	PUNCT
inlawrev-2772	215	28	26	26	NUM
inlawrev-2772	215	29	-	-	SYM
inlawrev-2772	215	30	4	4	NUM
inlawrev-2772	215	31	expressly	expressly	ADV
inlawrev-2772	215	32	states	state	VERB
inlawrev-2772	215	33	that	that	SCONJ
inlawrev-2772	215	34	denials	denial	NOUN
inlawrev-2772	215	35	of	of	ADP
inlawrev-2772	215	36	refund	refund	NOUN
inlawrev-2772	215	37	claims	claim	NOUN
inlawrev-2772	215	38	may	may	AUX
inlawrev-2772	215	39	be	be	AUX
inlawrev-2772	215	40	appealed	appeal	VERB
inlawrev-2772	215	41	to	to	ADP
inlawrev-2772	215	42	the	the	DET
inlawrev-2772	215	43	county	county	NOUN
inlawrev-2772	215	44	circuit	circuit	NOUN
inlawrev-2772	215	45	court	court	NOUN
inlawrev-2772	215	46	,	,	PUNCT
inlawrev-2772	215	47	it	it	PRON
inlawrev-2772	215	48	appears	appear	VERB
inlawrev-2772	215	49	that	that	SCONJ
inlawrev-2772	215	50	the	the	DET
inlawrev-2772	215	51	tax	tax	NOUN
inlawrev-2772	215	52	court	court	NOUN
inlawrev-2772	215	53	does	do	AUX
inlawrev-2772	215	54	not	not	PART
inlawrev-2772	215	55	have	have	VERB
inlawrev-2772	215	56	jurisdiction	jurisdiction	NOUN
inlawrev-2772	215	57	over	over	ADP
inlawrev-2772	215	58	property	property	NOUN
inlawrev-2772	215	59	tax	tax	NOUN
inlawrev-2772	215	60	refund	refund	NOUN
inlawrev-2772	215	61	claim	claim	NOUN
inlawrev-2772	215	62	denials	denial	NOUN
inlawrev-2772	215	63	.	.	PUNCT
inlawrev-2772	216	1	interestingly	interestingly	ADV
inlawrev-2772	216	2	,	,	PUNCT
inlawrev-2772	216	3	the	the	DET
inlawrev-2772	216	4	court	court	NOUN
inlawrev-2772	216	5	did	do	AUX
inlawrev-2772	216	6	recognize	recognize	VERB
inlawrev-2772	216	7	that	that	DET
inlawrev-2772	216	8	house	house	NOUN
inlawrev-2772	216	9	bill	bill	PROPN
inlawrev-2772	216	10	1861	1861	NUM
inlawrev-2772	216	11	(	(	PUNCT
inlawrev-2772	216	12	the	the	DET
inlawrev-2772	216	13	act	act	NOUN
inlawrev-2772	216	14	which	which	PRON
inlawrev-2772	216	15	established	establish	VERB
inlawrev-2772	216	16	the	the	DET
inlawrev-2772	216	17	tax	tax	NOUN
inlawrev-2772	216	18	court	court	NOUN
inlawrev-2772	216	19	)	)	PUNCT
inlawrev-2772	216	20	initially	initially	ADV
inlawrev-2772	216	21	amended	amend	VERB
inlawrev-2772	216	22	indiana	indiana	PROPN
inlawrev-2772	216	23	code	code	PROPN
inlawrev-2772	216	24	section	section	NOUN
inlawrev-2772	216	25	6	6	NUM
inlawrev-2772	216	26	-	-	SYM
inlawrev-2772	216	27	1.1	1.1	NUM
inlawrev-2772	216	28	-	-	PUNCT
inlawrev-2772	216	29	26	26	NUM
inlawrev-2772	216	30	-	-	SYM
inlawrev-2772	216	31	4	4	NUM
inlawrev-2772	216	32	to	to	PART
inlawrev-2772	216	33	substitute	substitute	VERB
inlawrev-2772	216	34	the	the	DET
inlawrev-2772	216	35	tax	tax	NOUN
inlawrev-2772	216	36	court	court	NOUN
inlawrev-2772	216	37	for	for	ADP
inlawrev-2772	216	38	the	the	DET
inlawrev-2772	216	39	circuit	circuit	NOUN
inlawrev-2772	216	40	court	court	NOUN
inlawrev-2772	216	41	and	and	CCONJ
inlawrev-2772	216	42	that	that	SCONJ
inlawrev-2772	216	43	this	this	DET
inlawrev-2772	216	44	amendment	amendment	NOUN
inlawrev-2772	216	45	was	be	AUX
inlawrev-2772	216	46	deleted	delete	VERB
inlawrev-2772	216	47	upon	upon	SCONJ
inlawrev-2772	216	48	the	the	DET
inlawrev-2772	216	49	recommendation	recommendation	NOUN
inlawrev-2772	216	50	of	of	ADP
inlawrev-2772	216	51	the	the	DET
inlawrev-2772	216	52	committee	committee	NOUN
inlawrev-2772	216	53	on	on	ADP
inlawrev-2772	216	54	courts	court	NOUN
inlawrev-2772	216	55	and	and	CCONJ
inlawrev-2772	216	56	the	the	DET
inlawrev-2772	216	57	criminal	criminal	ADJ
inlawrev-2772	216	58	code.^^	code.^^	NOUN
inlawrev-2772	216	59	however	however	ADV
inlawrev-2772	216	60	,	,	PUNCT
inlawrev-2772	216	61	the	the	DET
inlawrev-2772	216	62	court	court	NOUN
inlawrev-2772	216	63	rejected	reject	VERB
inlawrev-2772	216	64	the	the	DET
inlawrev-2772	216	65	taxpayer	taxpayer	NOUN
inlawrev-2772	216	66	's	's	PART
inlawrev-2772	216	67	argument	argument	NOUN
inlawrev-2772	216	68	that	that	SCONJ
inlawrev-2772	216	69	this	this	DET
inlawrev-2772	216	70	legislative	legislative	ADJ
inlawrev-2772	216	71	history	history	NOUN
inlawrev-2772	216	72	required	require	VERB
inlawrev-2772	216	73	the	the	DET
inlawrev-2772	216	74	court	court	NOUN
inlawrev-2772	216	75	to	to	PART
inlawrev-2772	216	76	conclude	conclude	VERB
inlawrev-2772	216	77	that	that	SCONJ
inlawrev-2772	216	78	all	all	DET
inlawrev-2772	216	79	appeals	appeal	NOUN
inlawrev-2772	216	80	from	from	ADP
inlawrev-2772	216	81	refund	refund	NOUN
inlawrev-2772	216	82	claim	claim	NOUN
inlawrev-2772	216	83	denials	denial	NOUN
inlawrev-2772	216	84	should	should	AUX
inlawrev-2772	216	85	be	be	AUX
inlawrev-2772	216	86	taken	take	VERB
inlawrev-2772	216	87	to	to	ADP
inlawrev-2772	216	88	the	the	DET
inlawrev-2772	216	89	county	county	NOUN
inlawrev-2772	216	90	circuit	circuit	NOUN
inlawrev-2772	216	91	court	court	NOUN
inlawrev-2772	216	92	.	.	PUNCT
inlawrev-2772	217	1	instead	instead	ADV
inlawrev-2772	217	2	,	,	PUNCT
inlawrev-2772	217	3	the	the	DET
inlawrev-2772	217	4	tax	tax	NOUN
inlawrev-2772	217	5	court	court	NOUN
inlawrev-2772	217	6	made	make	VERB
inlawrev-2772	217	7	an	an	DET
inlawrev-2772	217	8	effort	effort	NOUN
inlawrev-2772	217	9	to	to	PART
inlawrev-2772	217	10	reconcile	reconcile	VERB
inlawrev-2772	217	11	the	the	DET
inlawrev-2772	217	12	wording	wording	NOUN
inlawrev-2772	217	13	of	of	ADP
inlawrev-2772	217	14	section	section	NOUN
inlawrev-2772	217	15	6	6	NUM
inlawrev-2772	217	16	-	-	SYM
inlawrev-2772	217	17	1.1	1.1	NUM
inlawrev-2772	217	18	-	-	PUNCT
inlawrev-2772	217	19	26	26	NUM
inlawrev-2772	217	20	-	-	SYM
inlawrev-2772	217	21	4	4	NUM
inlawrev-2772	217	22	with	with	ADP
inlawrev-2772	217	23	the	the	DET
inlawrev-2772	217	24	"	"	PUNCT
inlawrev-2772	217	25	assumption	assumption	NOUN
inlawrev-2772	217	26	that	that	SCONJ
inlawrev-2772	217	27	decisions	decision	NOUN
inlawrev-2772	217	28	made	make	VERB
inlawrev-2772	217	29	by	by	ADP
inlawrev-2772	217	30	the	the	DET
inlawrev-2772	217	31	state	state	NOUN
inlawrev-2772	217	32	board	board	NOUN
inlawrev-2772	217	33	on	on	ADP
inlawrev-2772	217	34	the	the	DET
inlawrev-2772	217	35	refund	refund	NOUN
inlawrev-2772	217	36	claims	claim	NOUN
inlawrev-2772	217	37	would	would	AUX
inlawrev-2772	217	38	be	be	AUX
inlawrev-2772	217	39	reviewable	reviewable	ADJ
inlawrev-2772	217	40	by	by	ADP
inlawrev-2772	217	41	the	the	DET
inlawrev-2772	217	42	tax	tax	NOUN
inlawrev-2772	217	43	court	court	NOUN
inlawrev-2772	217	44	.	.	PUNCT
inlawrev-2772	218	1	"	"	PUNCT
inlawrev-2772	218	2	^^	^^	CCONJ
inlawrev-2772	218	3	the	the	DET
inlawrev-2772	218	4	court	court	NOUN
inlawrev-2772	218	5	reconciled	reconcile	VERB
inlawrev-2772	218	6	these	these	DET
inlawrev-2772	218	7	two	two	NUM
inlawrev-2772	218	8	contradictory	contradictory	ADJ
inlawrev-2772	218	9	positions	position	NOUN
inlawrev-2772	218	10	by	by	ADP
inlawrev-2772	218	11	concluding	conclude	VERB
inlawrev-2772	218	12	that	that	SCONJ
inlawrev-2772	218	13	"	"	PUNCT
inlawrev-2772	218	14	the	the	DET
inlawrev-2772	218	15	legislature	legislature	NOUN
inlawrev-2772	218	16	understood	understand	VERB
inlawrev-2772	218	17	statute	statute	NOUN
inlawrev-2772	218	18	26	26	NUM
inlawrev-2772	218	19	-	-	SYM
inlawrev-2772	218	20	4(c	4(c	NUM
inlawrev-2772	218	21	)	)	PUNCT
inlawrev-2772	218	22	to	to	PART
inlawrev-2772	218	23	address	address	VERB
inlawrev-2772	218	24	only	only	ADV
inlawrev-2772	218	25	those	those	DET
inlawrev-2772	218	26	appeals	appeal	NOUN
inlawrev-2772	218	27	in	in	ADP
inlawrev-2772	218	28	which	which	PRON
inlawrev-2772	218	29	the	the	DET
inlawrev-2772	218	30	county	county	NOUN
inlawrev-2772	218	31	board	board	NOUN
inlawrev-2772	218	32	has	have	VERB
inlawrev-2772	218	33	discretion	discretion	NOUN
inlawrev-2772	218	34	to	to	PART
inlawrev-2772	218	35	allow	allow	VERB
inlawrev-2772	218	36	or	or	CCONJ
inlawrev-2772	218	37	disallow	disallow	VERB
inlawrev-2772	218	38	the	the	DET
inlawrev-2772	218	39	claim	claim	NOUN
inlawrev-2772	218	40	"	"	PUNCT
inlawrev-2772	218	41	and	and	CCONJ
inlawrev-2772	218	42	that	that	SCONJ
inlawrev-2772	218	43	the	the	DET
inlawrev-2772	218	44	circuit	circuit	NOUN
inlawrev-2772	218	45	court	court	NOUN
inlawrev-2772	218	46	retains	retain	VERB
inlawrev-2772	218	47	jurisdiction	jurisdiction	NOUN
inlawrev-2772	218	48	of	of	ADP
inlawrev-2772	218	49	appeals	appeal	NOUN
inlawrev-2772	218	50	when	when	SCONJ
inlawrev-2772	218	51	the	the	DET
inlawrev-2772	218	52	disagreement	disagreement	NOUN
inlawrev-2772	218	53	is	be	AUX
inlawrev-2772	218	54	of	of	ADP
inlawrev-2772	218	55	a	a	DET
inlawrev-2772	218	56	purely	purely	ADV
inlawrev-2772	218	57	local	local	ADJ
inlawrev-2772	218	58	nature	nature	NOUN
inlawrev-2772	218	59	,	,	PUNCT
inlawrev-2772	218	60	"	"	PUNCT
inlawrev-2772	218	61	being	be	AUX
inlawrev-2772	218	62	between	between	ADP
inlawrev-2772	218	63	the	the	DET
inlawrev-2772	218	64	taxpayer	taxpayer	NOUN
inlawrev-2772	218	65	and	and	CCONJ
inlawrev-2772	218	66	his	his	PRON
inlawrev-2772	218	67	local	local	ADJ
inlawrev-2772	218	68	county	county	NOUN
inlawrev-2772	218	69	board	board	NOUN
inlawrev-2772	218	70	,	,	PUNCT
inlawrev-2772	218	71	without	without	ADP
inlawrev-2772	218	72	any	any	DET
inlawrev-2772	218	73	decisive	decisive	ADJ
inlawrev-2772	218	74	input	input	NOUN
inlawrev-2772	218	75	from	from	ADP
inlawrev-2772	218	76	the	the	DET
inlawrev-2772	218	77	state	state	NOUN
inlawrev-2772	218	78	board	board	NOUN
inlawrev-2772	218	79	.	.	PUNCT
inlawrev-2772	219	1	"	"	PUNCT
inlawrev-2772	219	2	^^	^^	CCONJ
inlawrev-2772	219	3	the	the	DET
inlawrev-2772	219	4	court	court	NOUN
inlawrev-2772	219	5	then	then	ADV
inlawrev-2772	219	6	provided	provide	VERB
inlawrev-2772	219	7	the	the	DET
inlawrev-2772	219	8	following	follow	VERB
inlawrev-2772	219	9	two	two	NUM
inlawrev-2772	219	10	examples	example	NOUN
inlawrev-2772	219	11	:	:	PUNCT
inlawrev-2772	219	12	for	for	ADP
inlawrev-2772	219	13	example	example	NOUN
inlawrev-2772	219	14	,	,	PUNCT
inlawrev-2772	219	15	where	where	SCONJ
inlawrev-2772	219	16	the	the	DET
inlawrev-2772	219	17	state	state	NOUN
inlawrev-2772	219	18	board	board	NOUN
inlawrev-2772	219	19	approves	approve	VERB
inlawrev-2772	219	20	a	a	DET
inlawrev-2772	219	21	refund	refund	NOUN
inlawrev-2772	219	22	claim	claim	NOUN
inlawrev-2772	219	23	under	under	ADP
inlawrev-2772	219	24	statute	statute	NOUN
inlawrev-2772	219	25	26	26	NUM
inlawrev-2772	219	26	-	-	SYM
inlawrev-2772	219	27	2	2	NUM
inlawrev-2772	219	28	,	,	PUNCT
inlawrev-2772	219	29	but	but	CCONJ
inlawrev-2772	219	30	the	the	DET
inlawrev-2772	219	31	county	county	NOUN
inlawrev-2772	219	32	board	board	NOUN
inlawrev-2772	219	33	ultimately	ultimately	ADV
inlawrev-2772	219	34	disallows	disallow	VERB
inlawrev-2772	219	35	"	"	PUNCT
inlawrev-2772	219	36	herff	herff	PROPN
inlawrev-2772	219	37	jones	jones	PROPN
inlawrev-2772	219	38	,	,	PUNCT
inlawrev-2772	219	39	inc	inc	PROPN
inlawrev-2772	219	40	.	.	PROPN
inlawrev-2772	220	1	v.	v.	ADP
inlawrev-2772	220	2	state	state	PROPN
inlawrev-2772	220	3	bd	bd	PROPN
inlawrev-2772	220	4	.	.	PROPN
inlawrev-2772	220	5	of	of	ADP
inlawrev-2772	220	6	tax	tax	NOUN
inlawrev-2772	220	7	comm'rs	comm'rs	NOUN
inlawrev-2772	220	8	.	.	PUNCT
inlawrev-2772	221	1	,	,	PUNCT
inlawrev-2772	221	2	512	512	NUM
inlawrev-2772	221	3	n.e.2d	n.e.2d	NOUN
inlawrev-2772	221	4	485	485	NUM
inlawrev-2772	221	5	,	,	PUNCT
inlawrev-2772	221	6	491	491	NUM
inlawrev-2772	221	7	(	(	PUNCT
inlawrev-2772	221	8	ind	ind	NOUN
inlawrev-2772	221	9	.	.	PUNCT
inlawrev-2772	222	1	t.c	t.c	PROPN
inlawrev-2772	222	2	.	.	PROPN
inlawrev-2772	222	3	1987	1987	NUM
inlawrev-2772	222	4	)	)	PUNCT
inlawrev-2772	222	5	.	.	PUNCT
inlawrev-2772	223	1	"	"	PUNCT
inlawrev-2772	223	2	ind	ind	PROPN
inlawrev-2772	223	3	.	.	PUNCT
inlawrev-2772	223	4	code	code	PROPN
inlawrev-2772	223	5	§	§	PROPN
inlawrev-2772	223	6	6	6	NUM
inlawrev-2772	223	7	-	-	SYM
inlawrev-2772	223	8	1.1	1.1	NUM
inlawrev-2772	223	9	-	-	PUNCT
inlawrev-2772	223	10	26	26	NUM
inlawrev-2772	223	11	-	-	SYM
inlawrev-2772	223	12	4	4	NUM
inlawrev-2772	223	13	(	(	PUNCT
inlawrev-2772	223	14	1982	1982	NUM
inlawrev-2772	223	15	)	)	PUNCT
inlawrev-2772	223	16	.	.	PUNCT
inlawrev-2772	224	1	"	"	PUNCT
inlawrev-2772	224	2	tax	tax	NOUN
inlawrev-2772	224	3	court	court	NOUN
inlawrev-2772	224	4	act	act	NOUN
inlawrev-2772	224	5	of	of	ADP
inlawrev-2772	224	6	1985	1985	NUM
inlawrev-2772	224	7	,	,	PUNCT
inlawrev-2772	224	8	pub	pub	NOUN
inlawrev-2772	224	9	.	.	PUNCT
inlawrev-2772	225	1	l.	l.	PROPN
inlawrev-2772	225	2	no	no	INTJ
inlawrev-2772	225	3	.	.	PROPN
inlawrev-2772	226	1	291	291	NUM
inlawrev-2772	226	2	-	-	SYM
inlawrev-2772	226	3	1985	1985	NUM
inlawrev-2772	226	4	,	,	PUNCT
inlawrev-2772	226	5	1985	1985	NUM
inlawrev-2772	226	6	ind	ind	NOUN
inlawrev-2772	226	7	.	.	PUNCT
inlawrev-2772	227	1	acts	act	VERB
inlawrev-2772	227	2	2278	2278	NUM
inlawrev-2772	227	3	.	.	PUNCT
inlawrev-2772	228	1	^^see	^^see	X
inlawrev-2772	228	2	supra	supra	PROPN
inlawrev-2772	228	3	note	note	PROPN
inlawrev-2772	228	4	40	40	NUM
inlawrev-2772	228	5	and	and	CCONJ
inlawrev-2772	228	6	accompanying	accompany	VERB
inlawrev-2772	228	7	text	text	NOUN
inlawrev-2772	228	8	,	,	PUNCT
inlawrev-2772	228	9	"	"	PUNCT
inlawrev-2772	228	10	512	512	NUM
inlawrev-2772	228	11	n.e.2d	n.e.2d	NOUN
inlawrev-2772	228	12	at	at	ADP
inlawrev-2772	228	13	490	490	NUM
inlawrev-2772	228	14	.	.	PUNCT
inlawrev-2772	228	15	'	'	PUNCT
inlawrev-2772	228	16	^id	^id	PROPN
inlawrev-2772	228	17	.	.	PUNCT
inlawrev-2772	228	18	''	''	PUNCT
inlawrev-2772	229	1	i	i	PRON
inlawrev-2772	229	2	d.	d.	PROPN
inlawrev-2772	229	3	394	394	NUM
inlawrev-2772	229	4	indiana	indiana	PROPN
inlawrev-2772	229	5	law	law	PROPN
inlawrev-2772	229	6	review	review	NOUN
inlawrev-2772	230	1	[	[	X
inlawrev-2772	230	2	vol	vol	NOUN
inlawrev-2772	230	3	.	.	PUNCT
inlawrev-2772	230	4	21:383	21:383	NUM
inlawrev-2772	231	1	the	the	DET
inlawrev-2772	231	2	claim	claim	NOUN
inlawrev-2772	231	3	under	under	ADP
inlawrev-2772	231	4	statute	statute	NOUN
inlawrev-2772	231	5	26	26	NUM
inlawrev-2772	231	6	-	-	SYM
inlawrev-2772	231	7	4(c	4(c	NUM
inlawrev-2772	231	8	)	)	PUNCT
inlawrev-2772	231	9	,	,	PUNCT
inlawrev-2772	231	10	the	the	DET
inlawrev-2772	231	11	county	county	NOUN
inlawrev-2772	231	12	board	board	NOUN
inlawrev-2772	231	13	's	's	PART
inlawrev-2772	231	14	decision	decision	NOUN
inlawrev-2772	231	15	is	be	AUX
inlawrev-2772	231	16	discretionary	discretionary	ADJ
inlawrev-2772	231	17	and	and	CCONJ
inlawrev-2772	231	18	therefore	therefore	ADV
inlawrev-2772	231	19	appealable	appealable	ADJ
inlawrev-2772	231	20	to	to	ADP
inlawrev-2772	231	21	the	the	DET
inlawrev-2772	231	22	circuit	circuit	NOUN
inlawrev-2772	231	23	court	court	NOUN
inlawrev-2772	231	24	under	under	ADP
inlawrev-2772	231	25	this	this	DET
inlawrev-2772	231	26	interpretation	interpretation	NOUN
inlawrev-2772	231	27	of	of	ADP
inlawrev-2772	231	28	statute	statute	PROPN
inlawrev-2772	231	29	26	26	NUM
inlawrev-2772	231	30	-	-	SYM
inlawrev-2772	231	31	4(c	4(c	NUM
inlawrev-2772	231	32	)	)	PUNCT
inlawrev-2772	231	33	,	,	PUNCT
inlawrev-2772	231	34	even	even	ADV
inlawrev-2772	231	35	though	though	SCONJ
inlawrev-2772	231	36	the	the	DET
inlawrev-2772	231	37	state	state	NOUN
inlawrev-2772	231	38	board	board	NOUN
inlawrev-2772	231	39	has	have	AUX
inlawrev-2772	231	40	been	be	AUX
inlawrev-2772	231	41	involved	involve	VERB
inlawrev-2772	231	42	in	in	ADP
inlawrev-2772	231	43	the	the	DET
inlawrev-2772	231	44	decision	decision	NOUN
inlawrev-2772	231	45	process	process	NOUN
inlawrev-2772	231	46	and	and	CCONJ
inlawrev-2772	231	47	was	be	AUX
inlawrev-2772	231	48	responsible	responsible	ADJ
inlawrev-2772	231	49	for	for	ADP
inlawrev-2772	231	50	the	the	DET
inlawrev-2772	231	51	disputed	dispute	VERB
inlawrev-2772	231	52	assessment	assessment	NOUN
inlawrev-2772	231	53	in	in	ADP
inlawrev-2772	231	54	the	the	DET
inlawrev-2772	231	55	first	first	ADJ
inlawrev-2772	231	56	place	place	NOUN
inlawrev-2772	231	57	.	.	PUNCT
inlawrev-2772	232	1	however	however	ADV
inlawrev-2772	232	2	,	,	PUNCT
inlawrev-2772	232	3	it	it	PRON
inlawrev-2772	232	4	is	be	AUX
inlawrev-2772	232	5	not	not	PART
inlawrev-2772	232	6	the	the	DET
inlawrev-2772	232	7	state	state	NOUN
inlawrev-2772	232	8	board	board	NOUN
inlawrev-2772	232	9	with	with	ADP
inlawrev-2772	232	10	whom	whom	PRON
inlawrev-2772	232	11	the	the	DET
inlawrev-2772	232	12	taxpayer	taxpayer	NOUN
inlawrev-2772	232	13	disagrees	disagree	VERB
inlawrev-2772	232	14	but	but	CCONJ
inlawrev-2772	232	15	the	the	DET
inlawrev-2772	232	16	county	county	NOUN
inlawrev-2772	232	17	board	board	NOUN
inlawrev-2772	232	18	so	so	SCONJ
inlawrev-2772	232	19	it	it	PRON
inlawrev-2772	232	20	makes	make	VERB
inlawrev-2772	232	21	sense	sense	NOUN
inlawrev-2772	232	22	that	that	SCONJ
inlawrev-2772	232	23	the	the	DET
inlawrev-2772	232	24	circuit	circuit	NOUN
inlawrev-2772	232	25	court	court	NOUN
inlawrev-2772	232	26	would	would	AUX
inlawrev-2772	232	27	hear	hear	VERB
inlawrev-2772	232	28	the	the	DET
inlawrev-2772	232	29	appeal	appeal	NOUN
inlawrev-2772	232	30	.	.	PUNCT
inlawrev-2772	233	1	the	the	DET
inlawrev-2772	233	2	same	same	ADJ
inlawrev-2772	233	3	kind	kind	NOUN
inlawrev-2772	233	4	of	of	ADP
inlawrev-2772	233	5	situation	situation	NOUN
inlawrev-2772	233	6	would	would	AUX
inlawrev-2772	233	7	occur	occur	VERB
inlawrev-2772	233	8	where	where	SCONJ
inlawrev-2772	233	9	the	the	DET
inlawrev-2772	233	10	county	county	NOUN
inlawrev-2772	233	11	board	board	NOUN
inlawrev-2772	233	12	initially	initially	ADV
inlawrev-2772	233	13	disapproves	disapprove	VERB
inlawrev-2772	233	14	a	a	DET
inlawrev-2772	233	15	claim	claim	NOUN
inlawrev-2772	233	16	under	under	ADP
inlawrev-2772	233	17	statute	statute	NOUN
inlawrev-2772	233	18	26	26	NUM
inlawrev-2772	233	19	-	-	SYM
inlawrev-2772	233	20	3(a	3(a	NUM
inlawrev-2772	233	21	)	)	PUNCT
inlawrev-2772	233	22	,	,	PUNCT
inlawrev-2772	233	23	the	the	DET
inlawrev-2772	233	24	state	state	NOUN
inlawrev-2772	233	25	board	board	NOUN
inlawrev-2772	233	26	reviews	review	NOUN
inlawrev-2772	233	27	and	and	CCONJ
inlawrev-2772	233	28	approves	approve	VERB
inlawrev-2772	233	29	the	the	DET
inlawrev-2772	233	30	claim	claim	NOUN
inlawrev-2772	233	31	on	on	ADP
inlawrev-2772	233	32	appeal	appeal	NOUN
inlawrev-2772	233	33	under	under	ADP
inlawrev-2772	233	34	statute	statute	NOUN
inlawrev-2772	233	35	26	26	NUM
inlawrev-2772	233	36	-	-	SYM
inlawrev-2772	233	37	3(b	3(b	NUM
inlawrev-2772	233	38	)	)	PUNCT
inlawrev-2772	233	39	,	,	PUNCT
inlawrev-2772	233	40	and	and	CCONJ
inlawrev-2772	233	41	then	then	ADV
inlawrev-2772	233	42	the	the	DET
inlawrev-2772	233	43	county	county	NOUN
inlawrev-2772	233	44	board	board	NOUN
inlawrev-2772	233	45	opts	opt	VERB
inlawrev-2772	233	46	to	to	PART
inlawrev-2772	233	47	disallow	disallow	VERB
inlawrev-2772	233	48	the	the	DET
inlawrev-2772	233	49	claim	claim	NOUN
inlawrev-2772	233	50	on	on	ADP
inlawrev-2772	233	51	final	final	ADJ
inlawrev-2772	233	52	review	review	NOUN
inlawrev-2772	233	53	under	under	ADP
inlawrev-2772	233	54	statute	statute	NOUN
inlawrev-2772	233	55	26	26	NUM
inlawrev-2772	233	56	-	-	SYM
inlawrev-2772	233	57	4(c	4(c	NUM
inlawrev-2772	233	58	)	)	PUNCT
inlawrev-2772	233	59	.	.	PUNCT
inlawrev-2772	234	1	once	once	ADV
inlawrev-2772	234	2	again	again	ADV
inlawrev-2772	234	3	,	,	PUNCT
inlawrev-2772	234	4	despite	despite	SCONJ
inlawrev-2772	234	5	the	the	DET
inlawrev-2772	234	6	state	state	PROPN
inlawrev-2772	234	7	board	board	PROPN
inlawrev-2772	234	8	's	's	PART
inlawrev-2772	234	9	involvement	involvement	NOUN
inlawrev-2772	234	10	,	,	PUNCT
inlawrev-2772	234	11	the	the	DET
inlawrev-2772	234	12	real	real	ADJ
inlawrev-2772	234	13	disagreement	disagreement	NOUN
inlawrev-2772	234	14	is	be	AUX
inlawrev-2772	234	15	between	between	ADP
inlawrev-2772	234	16	the	the	DET
inlawrev-2772	234	17	local	local	ADJ
inlawrev-2772	234	18	county	county	NOUN
inlawrev-2772	234	19	board	board	NOUN
inlawrev-2772	234	20	and	and	CCONJ
inlawrev-2772	234	21	the	the	DET
inlawrev-2772	234	22	taxpayer.^^	taxpayer.^^	NOUN
inlawrev-2772	234	23	the	the	DET
inlawrev-2772	234	24	court	court	NOUN
inlawrev-2772	234	25	also	also	ADV
inlawrev-2772	234	26	opted	opt	VERB
inlawrev-2772	234	27	to	to	PART
inlawrev-2772	234	28	apply	apply	VERB
inlawrev-2772	234	29	the	the	DET
inlawrev-2772	234	30	fundamental	fundamental	ADJ
inlawrev-2772	234	31	rule	rule	NOUN
inlawrev-2772	234	32	of	of	ADP
inlawrev-2772	234	33	statutory	statutory	ADJ
inlawrev-2772	234	34	construction	construction	NOUN
inlawrev-2772	234	35	that	that	SCONJ
inlawrev-2772	234	36	"	"	PUNCT
inlawrev-2772	234	37	if	if	SCONJ
inlawrev-2772	234	38	a	a	DET
inlawrev-2772	234	39	statute	statute	NOUN
inlawrev-2772	234	40	is	be	AUX
inlawrev-2772	234	41	susceptible	susceptible	ADJ
inlawrev-2772	234	42	to	to	ADP
inlawrev-2772	234	43	more	more	ADJ
inlawrev-2772	234	44	than	than	ADP
inlawrev-2772	234	45	one	one	NUM
inlawrev-2772	234	46	interpretation	interpretation	NOUN
inlawrev-2772	234	47	,	,	PUNCT
inlawrev-2772	234	48	then	then	ADV
inlawrev-2772	234	49	the	the	DET
inlawrev-2772	234	50	court	court	NOUN
inlawrev-2772	234	51	may	may	AUX
inlawrev-2772	234	52	consider	consider	VERB
inlawrev-2772	234	53	the	the	DET
inlawrev-2772	234	54	consequences	consequence	NOUN
inlawrev-2772	234	55	of	of	ADP
inlawrev-2772	234	56	a	a	DET
inlawrev-2772	234	57	particular	particular	ADJ
inlawrev-2772	234	58	construction	construction	NOUN
inlawrev-2772	234	59	.	.	PUNCT
inlawrev-2772	235	1	"^	"^	X
inlawrev-2772	235	2	'	'	PUNCT
inlawrev-2772	235	3	what	what	PRON
inlawrev-2772	235	4	obviously	obviously	ADV
inlawrev-2772	235	5	bothered	bother	VERB
inlawrev-2772	235	6	the	the	DET
inlawrev-2772	235	7	court	court	NOUN
inlawrev-2772	235	8	most	most	ADV
inlawrev-2772	235	9	was	be	AUX
inlawrev-2772	235	10	that	that	SCONJ
inlawrev-2772	235	11	,	,	PUNCT
inlawrev-2772	235	12	if	if	SCONJ
inlawrev-2772	235	13	the	the	DET
inlawrev-2772	235	14	tax	tax	NOUN
inlawrev-2772	235	15	court	court	NOUN
inlawrev-2772	235	16	did	do	AUX
inlawrev-2772	235	17	not	not	PART
inlawrev-2772	235	18	have	have	VERB
inlawrev-2772	235	19	exclusive	exclusive	ADJ
inlawrev-2772	235	20	jurisdiction	jurisdiction	NOUN
inlawrev-2772	235	21	over	over	ADP
inlawrev-2772	235	22	appeals	appeal	NOUN
inlawrev-2772	235	23	from	from	ADP
inlawrev-2772	235	24	refund	refund	NOUN
inlawrev-2772	235	25	claims	claim	NOUN
inlawrev-2772	235	26	,	,	PUNCT
inlawrev-2772	235	27	all	all	DET
inlawrev-2772	235	28	appeals	appeal	NOUN
inlawrev-2772	235	29	involving	involve	VERB
inlawrev-2772	235	30	refund	refund	NOUN
inlawrev-2772	235	31	claims	claim	NOUN
inlawrev-2772	235	32	under	under	ADP
inlawrev-2772	235	33	section	section	NOUN
inlawrev-2772	235	34	6	6	NUM
inlawrev-2772	235	35	-	-	SYM
inlawrev-2772	235	36	1.1	1.1	NUM
inlawrev-2772	235	37	-	-	PUNCT
inlawrev-2772	235	38	26	26	NUM
inlawrev-2772	235	39	-	-	SYM
inlawrev-2772	235	40	4	4	NUM
inlawrev-2772	235	41	are	be	AUX
inlawrev-2772	235	42	within	within	ADP
inlawrev-2772	235	43	the	the	DET
inlawrev-2772	235	44	jurisdiction	jurisdiction	NOUN
inlawrev-2772	235	45	of	of	ADP
inlawrev-2772	235	46	the	the	DET
inlawrev-2772	235	47	county	county	NOUN
inlawrev-2772	235	48	circuit	circuit	NOUN
inlawrev-2772	235	49	courts	court	NOUN
inlawrev-2772	235	50	.	.	PUNCT
inlawrev-2772	236	1	*	*	PUNCT
inlawrev-2772	236	2	*	*	PUNCT
inlawrev-2772	236	3	a	a	DET
inlawrev-2772	236	4	panoply	panoply	NOUN
inlawrev-2772	236	5	of	of	ADP
inlawrev-2772	236	6	significant	significant	ADJ
inlawrev-2772	236	7	tax	tax	NOUN
inlawrev-2772	236	8	questions	question	NOUN
inlawrev-2772	236	9	would	would	AUX
inlawrev-2772	236	10	be	be	AUX
inlawrev-2772	236	11	subject	subject	ADJ
inlawrev-2772	236	12	to	to	ADP
inlawrev-2772	236	13	resolution	resolution	NOUN
inlawrev-2772	236	14	by	by	ADP
inlawrev-2772	236	15	ninety	ninety	NUM
inlawrev-2772	236	16	-	-	PUNCT
inlawrev-2772	236	17	one	one	NUM
inlawrev-2772	236	18	separate	separate	ADJ
inlawrev-2772	236	19	circuit	circuit	NOUN
inlawrev-2772	236	20	courts	court	NOUN
inlawrev-2772	236	21	in	in	ADP
inlawrev-2772	236	22	the	the	DET
inlawrev-2772	236	23	state	state	NOUN
inlawrev-2772	236	24	.	.	PUNCT
inlawrev-2772	237	1	"	"	PUNCT
inlawrev-2772	237	2	^^	^^	CCONJ
inlawrev-2772	237	3	the	the	DET
inlawrev-2772	237	4	court	court	NOUN
inlawrev-2772	237	5	concluded	conclude	VERB
inlawrev-2772	237	6	that	that	SCONJ
inlawrev-2772	237	7	it	it	PRON
inlawrev-2772	237	8	was	be	AUX
inlawrev-2772	237	9	"	"	PUNCT
inlawrev-2772	237	10	difficult	difficult	ADJ
inlawrev-2772	237	11	to	to	PART
inlawrev-2772	237	12	believe	believe	VERB
inlawrev-2772	237	13	that	that	SCONJ
inlawrev-2772	237	14	this	this	DET
inlawrev-2772	237	15	result	result	NOUN
inlawrev-2772	237	16	was	be	AUX
inlawrev-2772	237	17	intended	intend	VERB
inlawrev-2772	237	18	when	when	SCONJ
inlawrev-2772	237	19	house	house	PROPN
inlawrev-2772	237	20	bill	bill	PROPN
inlawrev-2772	237	21	1861	1861	NUM
inlawrev-2772	237	22	was	be	AUX
inlawrev-2772	237	23	amended	amend	VERB
inlawrev-2772	237	24	to	to	ADP
inlawrev-2772	237	25	delete	delete	ADJ
inlawrev-2772	237	26	references	reference	NOUN
inlawrev-2772	237	27	to	to	ADP
inlawrev-2772	237	28	the	the	DET
inlawrev-2772	237	29	tax	tax	NOUN
inlawrev-2772	237	30	court	court	NOUN
inlawrev-2772	237	31	under	under	ADP
inlawrev-2772	237	32	statute	statute	PROPN
inlawrev-2772	237	33	26	26	NUM
inlawrev-2772	237	34	-	-	SYM
inlawrev-2772	237	35	4(c	4(c	NUM
inlawrev-2772	237	36	)	)	PUNCT
inlawrev-2772	237	37	,	,	PUNCT
inlawrev-2772	237	38	since	since	SCONJ
inlawrev-2772	237	39	consoudation	consoudation	NOUN
inlawrev-2772	237	40	of	of	ADP
inlawrev-2772	237	41	such	such	ADJ
inlawrev-2772	237	42	cases	case	NOUN
inlawrev-2772	237	43	was	be	AUX
inlawrev-2772	237	44	clearly	clearly	ADV
inlawrev-2772	237	45	the	the	DET
inlawrev-2772	237	46	purpose	purpose	NOUN
inlawrev-2772	237	47	of	of	ADP
inlawrev-2772	237	48	the	the	DET
inlawrev-2772	237	49	act	act	NOUN
inlawrev-2772	237	50	.	.	PUNCT
inlawrev-2772	238	1	"^^	"^^	PROPN
inlawrev-2772	238	2	it	it	PRON
inlawrev-2772	238	3	is	be	AUX
inlawrev-2772	238	4	surmised	surmise	VERB
inlawrev-2772	238	5	that	that	SCONJ
inlawrev-2772	238	6	a	a	DET
inlawrev-2772	238	7	strong	strong	ADJ
inlawrev-2772	238	8	influence	influence	NOUN
inlawrev-2772	238	9	on	on	ADP
inlawrev-2772	238	10	the	the	DET
inlawrev-2772	238	11	court	court	NOUN
inlawrev-2772	238	12	's	's	PART
inlawrev-2772	238	13	thinking	thinking	NOUN
inlawrev-2772	238	14	was	be	AUX
inlawrev-2772	238	15	that	that	PRON
inlawrev-2772	238	16	to	to	PART
inlawrev-2772	238	17	find	find	VERB
inlawrev-2772	238	18	otherwise	otherwise	ADV
inlawrev-2772	238	19	would	would	AUX
inlawrev-2772	238	20	permit	permit	VERB
inlawrev-2772	238	21	a	a	DET
inlawrev-2772	238	22	taxpayer	taxpayer	NOUN
inlawrev-2772	238	23	to	to	PART
inlawrev-2772	238	24	completely	completely	ADV
inlawrev-2772	238	25	bypass	bypass	VERB
inlawrev-2772	238	26	the	the	DET
inlawrev-2772	238	27	tax	tax	NOUN
inlawrev-2772	238	28	court	court	NOUN
inlawrev-2772	238	29	by	by	ADP
inlawrev-2772	238	30	paying	pay	VERB
inlawrev-2772	238	31	the	the	DET
inlawrev-2772	238	32	tax	tax	NOUN
inlawrev-2772	238	33	and	and	CCONJ
inlawrev-2772	238	34	appealing	appeal	VERB
inlawrev-2772	238	35	under	under	ADP
inlawrev-2772	238	36	section	section	NOUN
inlawrev-2772	238	37	6	6	NUM
inlawrev-2772	238	38	-	-	SYM
inlawrev-2772	238	39	1.1	1.1	NUM
inlawrev-2772	238	40	-	-	PUNCT
inlawrev-2772	238	41	26	26	NUM
inlawrev-2772	238	42	-	-	SYM
inlawrev-2772	238	43	4	4	NUM
inlawrev-2772	238	44	to	to	ADP
inlawrev-2772	238	45	the	the	DET
inlawrev-2772	238	46	circuit	circuit	NOUN
inlawrev-2772	238	47	court	court	NOUN
inlawrev-2772	238	48	.	.	PUNCT
inlawrev-2772	239	1	the	the	DET
inlawrev-2772	239	2	court	court	NOUN
inlawrev-2772	239	3	was	be	AUX
inlawrev-2772	239	4	obviously	obviously	ADV
inlawrev-2772	239	5	concerned	concerned	ADJ
inlawrev-2772	239	6	that	that	SCONJ
inlawrev-2772	239	7	such	such	ADJ
inlawrev-2772	239	8	forum	forum	NOUN
inlawrev-2772	239	9	shopping	shopping	NOUN
inlawrev-2772	239	10	would	would	AUX
inlawrev-2772	239	11	undermine	undermine	VERB
inlawrev-2772	239	12	the	the	DET
inlawrev-2772	239	13	objective	objective	NOUN
inlawrev-2772	239	14	of	of	ADP
inlawrev-2772	239	15	having	have	VERB
inlawrev-2772	239	16	the	the	DET
inlawrev-2772	239	17	tax	tax	NOUN
inlawrev-2772	239	18	court	court	NOUN
inlawrev-2772	239	19	have	have	VERB
inlawrev-2772	239	20	exclusive	exclusive	ADJ
inlawrev-2772	239	21	authority	authority	NOUN
inlawrev-2772	239	22	to	to	PART
inlawrev-2772	239	23	hear	hear	VERB
inlawrev-2772	239	24	and	and	CCONJ
inlawrev-2772	239	25	resolve	resolve	VERB
inlawrev-2772	239	26	all	all	DET
inlawrev-2772	239	27	tax	tax	NOUN
inlawrev-2772	239	28	matters	matter	NOUN
inlawrev-2772	239	29	.	.	PUNCT
inlawrev-2772	240	1	it	it	PRON
inlawrev-2772	240	2	is	be	AUX
inlawrev-2772	240	3	respectfully	respectfully	ADV
inlawrev-2772	240	4	submitted	submit	VERB
inlawrev-2772	240	5	that	that	SCONJ
inlawrev-2772	240	6	while	while	SCONJ
inlawrev-2772	240	7	the	the	DET
inlawrev-2772	240	8	court	court	NOUN
inlawrev-2772	240	9	's	's	PART
inlawrev-2772	240	10	support	support	NOUN
inlawrev-2772	240	11	of	of	ADP
inlawrev-2772	240	12	that	that	DET
inlawrev-2772	240	13	objective	objective	NOUN
inlawrev-2772	240	14	is	be	AUX
inlawrev-2772	240	15	most	most	ADV
inlawrev-2772	240	16	laudable	laudable	ADJ
inlawrev-2772	240	17	,	,	PUNCT
inlawrev-2772	240	18	it	it	PRON
inlawrev-2772	240	19	required	require	VERB
inlawrev-2772	240	20	the	the	DET
inlawrev-2772	240	21	court	court	NOUN
inlawrev-2772	240	22	to	to	PART
inlawrev-2772	240	23	turn	turn	VERB
inlawrev-2772	240	24	its	its	PRON
inlawrev-2772	240	25	back	back	NOUN
inlawrev-2772	240	26	completely	completely	ADV
inlawrev-2772	240	27	on	on	ADP
inlawrev-2772	240	28	the	the	DET
inlawrev-2772	240	29	clear	clear	ADJ
inlawrev-2772	240	30	and	and	CCONJ
inlawrev-2772	240	31	unambiguous	unambiguous	ADJ
inlawrev-2772	240	32	language	language	NOUN
inlawrev-2772	240	33	of	of	ADP
inlawrev-2772	240	34	indiana	indiana	PROPN
inlawrev-2772	240	35	code	code	PROPN
inlawrev-2772	240	36	section	section	NOUN
inlawrev-2772	240	37	6	6	NUM
inlawrev-2772	240	38	-	-	SYM
inlawrev-2772	240	39	1.1	1.1	NUM
inlawrev-2772	240	40	-	-	PUNCT
inlawrev-2772	240	41	26	26	NUM
inlawrev-2772	240	42	-	-	SYM
inlawrev-2772	240	43	4	4	NUM
inlawrev-2772	240	44	to	to	PART
inlawrev-2772	240	45	reach	reach	VERB
inlawrev-2772	240	46	the	the	DET
inlawrev-2772	240	47	conclusion	conclusion	NOUN
inlawrev-2772	240	48	that	that	SCONJ
inlawrev-2772	240	49	the	the	DET
inlawrev-2772	240	50	tax	tax	NOUN
inlawrev-2772	240	51	court	court	NOUN
inlawrev-2772	240	52	,	,	PUNCT
inlawrev-2772	240	53	not	not	PART
inlawrev-2772	240	54	the	the	DET
inlawrev-2772	240	55	circuit	circuit	NOUN
inlawrev-2772	240	56	court	court	NOUN
inlawrev-2772	240	57	,	,	PUNCT
inlawrev-2772	240	58	would	would	AUX
inlawrev-2772	240	59	have	have	AUX
inlawrev-2772	240	60	exclusive	exclusive	ADJ
inlawrev-2772	240	61	jurisdiction	jurisdiction	NOUN
inlawrev-2772	240	62	over	over	ADP
inlawrev-2772	240	63	the	the	DET
inlawrev-2772	240	64	denial	denial	NOUN
inlawrev-2772	240	65	of	of	ADP
inlawrev-2772	240	66	a	a	DET
inlawrev-2772	240	67	refund	refund	NOUN
inlawrev-2772	240	68	claim	claim	NOUN
inlawrev-2772	240	69	.	.	PUNCT
inlawrev-2772	241	1	in	in	ADP
inlawrev-2772	241	2	these	these	DET
inlawrev-2772	241	3	authors	author	NOUN
inlawrev-2772	241	4	'	'	PART
inlawrev-2772	241	5	opinion	opinion	NOUN
inlawrev-2772	241	6	,	,	PUNCT
inlawrev-2772	241	7	the	the	DET
inlawrev-2772	241	8	better	well	ADJ
inlawrev-2772	241	9	legal	legal	ADJ
inlawrev-2772	241	10	argument	argument	NOUN
inlawrev-2772	241	11	in	in	ADP
inlawrev-2772	241	12	herff	herff	PROPN
inlawrev-2772	241	13	jones	jones	PROPN
inlawrev-2772	241	14	as	as	ADP
inlawrev-2772	241	15	to	to	ADP
inlawrev-2772	241	16	the	the	DET
inlawrev-2772	241	17	jurisdiction	jurisdiction	NOUN
inlawrev-2772	241	18	of	of	ADP
inlawrev-2772	241	19	the	the	DET
inlawrev-2772	241	20	^id	^id	PROPN
inlawrev-2772	241	21	.	.	PUNCT
inlawrev-2772	242	1	"	"	PUNCT
inlawrev-2772	242	2	"	"	PUNCT
inlawrev-2772	242	3	i	i	PRON
inlawrev-2772	242	4	d.	d.	PROPN
inlawrev-2772	242	5	at	at	ADP
inlawrev-2772	242	6	490	490	NUM
inlawrev-2772	242	7	-	-	SYM
inlawrev-2772	242	8	91	91	NUM
inlawrev-2772	242	9	.	.	PUNCT
inlawrev-2772	243	1	"	"	PUNCT
inlawrev-2772	243	2	m	m	VERB
inlawrev-2772	243	3	at	at	ADP
inlawrev-2772	243	4	491	491	NUM
inlawrev-2772	243	5	.	.	PUNCT
inlawrev-2772	244	1	"	"	PUNCT
inlawrev-2772	244	2	•'id	•'id	X
inlawrev-2772	244	3	.	.	PUNCT
inlawrev-2772	244	4	1988	1988	NUM
inlawrev-2772	244	5	]	]	PUNCT
inlawrev-2772	244	6	indiana	indiana	PROPN
inlawrev-2772	244	7	taxation	taxation	PROPN
inlawrev-2772	244	8	395	395	NUM
inlawrev-2772	244	9	tax	tax	NOUN
inlawrev-2772	244	10	court	court	NOUN
inlawrev-2772	244	11	in	in	ADP
inlawrev-2772	244	12	refund	refund	NOUN
inlawrev-2772	244	13	cases	case	NOUN
inlawrev-2772	244	14	was	be	AUX
inlawrev-2772	244	15	espoused	espouse	VERB
inlawrev-2772	244	16	by	by	ADP
inlawrev-2772	244	17	the	the	DET
inlawrev-2772	244	18	taxpayer	taxpayer	NOUN
inlawrev-2772	244	19	who	who	PRON
inlawrev-2772	244	20	simply	simply	ADV
inlawrev-2772	244	21	relied	rely	VERB
inlawrev-2772	244	22	upon	upon	SCONJ
inlawrev-2772	244	23	the	the	DET
inlawrev-2772	244	24	clear	clear	ADJ
inlawrev-2772	244	25	directive	directive	NOUN
inlawrev-2772	244	26	of	of	ADP
inlawrev-2772	244	27	section	section	NOUN
inlawrev-2772	244	28	6	6	NUM
inlawrev-2772	244	29	-	-	SYM
inlawrev-2772	244	30	1.1	1.1	NUM
inlawrev-2772	244	31	-	-	PUNCT
inlawrev-2772	244	32	26	26	NUM
inlawrev-2772	244	33	-	-	SYM
inlawrev-2772	244	34	4	4	NUM
inlawrev-2772	244	35	that	that	PRON
inlawrev-2772	244	36	the	the	DET
inlawrev-2772	244	37	appeal	appeal	NOUN
inlawrev-2772	244	38	should	should	AUX
inlawrev-2772	244	39	be	be	AUX
inlawrev-2772	244	40	brought	bring	VERB
inlawrev-2772	244	41	in	in	ADP
inlawrev-2772	244	42	the	the	DET
inlawrev-2772	244	43	circuit	circuit	NOUN
inlawrev-2772	244	44	court	court	NOUN
inlawrev-2772	244	45	.	.	PUNCT
inlawrev-2772	245	1	the	the	DET
inlawrev-2772	245	2	authors	author	NOUN
inlawrev-2772	245	3	understand	understand	VERB
inlawrev-2772	245	4	that	that	SCONJ
inlawrev-2772	245	5	herff	herff	PROPN
inlawrev-2772	245	6	jones	jones	PROPN
inlawrev-2772	245	7	has	have	AUX
inlawrev-2772	245	8	been	be	AUX
inlawrev-2772	245	9	settled	settle	VERB
inlawrev-2772	245	10	and	and	CCONJ
inlawrev-2772	245	11	that	that	SCONJ
inlawrev-2772	245	12	the	the	DET
inlawrev-2772	245	13	tax	tax	NOUN
inlawrev-2772	245	14	court	court	NOUN
inlawrev-2772	245	15	's	's	PART
inlawrev-2772	245	16	decision	decision	NOUN
inlawrev-2772	245	17	will	will	AUX
inlawrev-2772	245	18	not	not	PART
inlawrev-2772	245	19	be	be	AUX
inlawrev-2772	245	20	appealed	appeal	VERB
inlawrev-2772	245	21	.	.	PUNCT
inlawrev-2772	246	1	if	if	SCONJ
inlawrev-2772	246	2	the	the	DET
inlawrev-2772	246	3	authors	author	NOUN
inlawrev-2772	246	4	are	be	AUX
inlawrev-2772	246	5	correct	correct	ADJ
inlawrev-2772	246	6	in	in	ADP
inlawrev-2772	246	7	their	their	PRON
inlawrev-2772	246	8	belief	belief	NOUN
inlawrev-2772	246	9	that	that	SCONJ
inlawrev-2772	246	10	a	a	DET
inlawrev-2772	246	11	decision	decision	NOUN
inlawrev-2772	246	12	to	to	PART
inlawrev-2772	246	13	deny	deny	VERB
inlawrev-2772	246	14	a	a	DET
inlawrev-2772	246	15	refund	refund	NOUN
inlawrev-2772	246	16	claim	claim	NOUN
inlawrev-2772	246	17	is	be	AUX
inlawrev-2772	246	18	not	not	PART
inlawrev-2772	246	19	a	a	DET
inlawrev-2772	246	20	final	final	ADJ
inlawrev-2772	246	21	determination	determination	NOUN
inlawrev-2772	246	22	of	of	ADP
inlawrev-2772	246	23	the	the	DET
inlawrev-2772	246	24	state	state	NOUN
inlawrev-2772	246	25	tax	tax	NOUN
inlawrev-2772	246	26	board	board	NOUN
inlawrev-2772	246	27	so	so	SCONJ
inlawrev-2772	246	28	as	as	SCONJ
inlawrev-2772	246	29	to	to	PART
inlawrev-2772	246	30	vest	vest	VERB
inlawrev-2772	246	31	the	the	DET
inlawrev-2772	246	32	tax	tax	NOUN
inlawrev-2772	246	33	court	court	NOUN
inlawrev-2772	246	34	with	with	ADP
inlawrev-2772	246	35	jurisdiction	jurisdiction	NOUN
inlawrev-2772	246	36	,	,	PUNCT
inlawrev-2772	246	37	taxpayers	taxpayer	NOUN
inlawrev-2772	246	38	are	be	AUX
inlawrev-2772	246	39	faced	face	VERB
inlawrev-2772	246	40	with	with	ADP
inlawrev-2772	246	41	a	a	DET
inlawrev-2772	246	42	real	real	ADJ
inlawrev-2772	246	43	dilemma	dilemma	NOUN
inlawrev-2772	246	44	as	as	ADP
inlawrev-2772	246	45	to	to	ADP
inlawrev-2772	246	46	how	how	SCONJ
inlawrev-2772	246	47	and	and	CCONJ
inlawrev-2772	246	48	where	where	SCONJ
inlawrev-2772	246	49	to	to	PART
inlawrev-2772	246	50	file	file	VERB
inlawrev-2772	246	51	their	their	PRON
inlawrev-2772	246	52	court	court	NOUN
inlawrev-2772	246	53	appeals	appeal	NOUN
inlawrev-2772	246	54	of	of	ADP
inlawrev-2772	246	55	refund	refund	NOUN
inlawrev-2772	246	56	claim	claim	NOUN
inlawrev-2772	246	57	denials	denial	NOUN
inlawrev-2772	246	58	.	.	PUNCT
inlawrev-2772	247	1	it	it	PRON
inlawrev-2772	247	2	is	be	AUX
inlawrev-2772	247	3	suggested	suggest	VERB
inlawrev-2772	247	4	that	that	SCONJ
inlawrev-2772	247	5	the	the	DET
inlawrev-2772	247	6	most	most	ADV
inlawrev-2772	247	7	appropriate	appropriate	ADJ
inlawrev-2772	247	8	remedy	remedy	NOUN
inlawrev-2772	247	9	would	would	AUX
inlawrev-2772	247	10	be	be	AUX
inlawrev-2772	247	11	for	for	SCONJ
inlawrev-2772	247	12	the	the	DET
inlawrev-2772	247	13	legislature	legislature	NOUN
inlawrev-2772	247	14	to	to	PART
inlawrev-2772	247	15	enact	enact	VERB
inlawrev-2772	247	16	corrective	corrective	ADJ
inlawrev-2772	247	17	legislation	legislation	NOUN
inlawrev-2772	247	18	eliminating	eliminate	VERB
inlawrev-2772	247	19	any	any	DET
inlawrev-2772	247	20	doubt	doubt	NOUN
inlawrev-2772	247	21	as	as	ADP
inlawrev-2772	247	22	to	to	ADP
inlawrev-2772	247	23	whether	whether	SCONJ
inlawrev-2772	247	24	the	the	DET
inlawrev-2772	247	25	tax	tax	NOUN
inlawrev-2772	247	26	court	court	NOUN
inlawrev-2772	247	27	has	have	AUX
inlawrev-2772	247	28	jurisdiction	jurisdiction	NOUN
inlawrev-2772	247	29	over	over	ADP
inlawrev-2772	247	30	property	property	NOUN
inlawrev-2772	247	31	tax	tax	NOUN
inlawrev-2772	247	32	refund	refund	NOUN
inlawrev-2772	247	33	denials	denial	NOUN
inlawrev-2772	247	34	.	.	PUNCT
inlawrev-2772	248	1	in	in	ADP
inlawrev-2772	248	2	the	the	DET
inlawrev-2772	248	3	absence	absence	NOUN
inlawrev-2772	248	4	of	of	ADP
inlawrev-2772	248	5	such	such	ADJ
inlawrev-2772	248	6	legislative	legislative	ADJ
inlawrev-2772	248	7	clarification	clarification	NOUN
inlawrev-2772	248	8	,	,	PUNCT
inlawrev-2772	248	9	taxpayers	taxpayer	NOUN
inlawrev-2772	248	10	may	may	AUX
inlawrev-2772	248	11	be	be	AUX
inlawrev-2772	248	12	well	well	ADV
inlawrev-2772	248	13	advised	advise	VERB
inlawrev-2772	248	14	to	to	PART
inlawrev-2772	248	15	file	file	VERB
inlawrev-2772	248	16	duplicate	duplicate	ADJ
inlawrev-2772	248	17	actions	action	NOUN
inlawrev-2772	248	18	in	in	ADP
inlawrev-2772	248	19	both	both	CCONJ
inlawrev-2772	248	20	the	the	DET
inlawrev-2772	248	21	tax	tax	NOUN
inlawrev-2772	248	22	court	court	NOUN
inlawrev-2772	248	23	and	and	CCONJ
inlawrev-2772	248	24	the	the	DET
inlawrev-2772	248	25	local	local	ADJ
inlawrev-2772	248	26	county	county	NOUN
inlawrev-2772	248	27	court	court	NOUN
inlawrev-2772	248	28	having	have	VERB
inlawrev-2772	248	29	venue	venue	NOUN
inlawrev-2772	248	30	jurisdiction	jurisdiction	NOUN
inlawrev-2772	248	31	.	.	PUNCT
inlawrev-2772	249	1	c.	c.	NOUN
inlawrev-2772	250	1	the	the	DET
inlawrev-2772	250	2	tax	tax	NOUN
inlawrev-2772	250	3	court	court	NOUN
inlawrev-2772	250	4	's	's	PART
inlawrev-2772	250	5	injunction	injunction	NOUN
inlawrev-2772	250	6	powers	power	NOUN
inlawrev-2772	250	7	—	—	PUNCT
inlawrev-2772	250	8	interpretation	interpretation	NOUN
inlawrev-2772	250	9	and	and	CCONJ
inlawrev-2772	250	10	utilization	utilization	NOUN
inlawrev-2772	250	11	the	the	DET
inlawrev-2772	250	12	tax	tax	NOUN
inlawrev-2772	250	13	court	court	NOUN
inlawrev-2772	250	14	is	be	AUX
inlawrev-2772	250	15	given	give	VERB
inlawrev-2772	250	16	the	the	DET
inlawrev-2772	250	17	authority	authority	NOUN
inlawrev-2772	250	18	to	to	PART
inlawrev-2772	250	19	enjoin	enjoin	VERB
inlawrev-2772	250	20	the	the	DET
inlawrev-2772	250	21	collection	collection	NOUN
inlawrev-2772	250	22	of	of	ADP
inlawrev-2772	250	23	tax	tax	NOUN
inlawrev-2772	250	24	pending	pende	VERB
inlawrev-2772	250	25	the	the	DET
inlawrev-2772	250	26	original	original	ADJ
inlawrev-2772	250	27	tax	tax	NOUN
inlawrev-2772	250	28	appeal.^	appeal.^	ADV
inlawrev-2772	250	29	however	however	ADV
inlawrev-2772	250	30	,	,	PUNCT
inlawrev-2772	250	31	the	the	DET
inlawrev-2772	250	32	tax	tax	NOUN
inlawrev-2772	250	33	court	court	NOUN
inlawrev-2772	250	34	may	may	AUX
inlawrev-2772	250	35	enjoin	enjoin	VERB
inlawrev-2772	250	36	the	the	DET
inlawrev-2772	250	37	collection	collection	NOUN
inlawrev-2772	250	38	of	of	ADP
inlawrev-2772	250	39	tax	tax	NOUN
inlawrev-2772	250	40	only	only	ADV
inlawrev-2772	250	41	if	if	SCONJ
inlawrev-2772	250	42	it	it	PRON
inlawrev-2772	250	43	finds	find	VERB
inlawrev-2772	250	44	that	that	SCONJ
inlawrev-2772	250	45	all	all	DET
inlawrev-2772	250	46	three	three	NUM
inlawrev-2772	250	47	of	of	ADP
inlawrev-2772	250	48	the	the	DET
inlawrev-2772	250	49	following	follow	VERB
inlawrev-2772	250	50	criteria	criterion	NOUN
inlawrev-2772	250	51	are	be	AUX
inlawrev-2772	250	52	met	meet	VERB
inlawrev-2772	250	53	:	:	PUNCT
inlawrev-2772	250	54	(	(	PUNCT
inlawrev-2772	250	55	1	1	X
inlawrev-2772	250	56	)	)	PUNCT
inlawrev-2772	250	57	the	the	DET
inlawrev-2772	250	58	issues	issue	NOUN
inlawrev-2772	250	59	raised	raise	VERB
inlawrev-2772	250	60	by	by	ADP
inlawrev-2772	250	61	the	the	DET
inlawrev-2772	250	62	original	original	ADJ
inlawrev-2772	250	63	tax	tax	NOUN
inlawrev-2772	250	64	appeal	appeal	NOUN
inlawrev-2772	250	65	are	be	AUX
inlawrev-2772	250	66	substantial	substantial	ADJ
inlawrev-2772	250	67	;	;	PUNCT
inlawrev-2772	250	68	(	(	PUNCT
inlawrev-2772	250	69	2	2	X
inlawrev-2772	250	70	)	)	PUNCT
inlawrev-2772	250	71	the	the	DET
inlawrev-2772	250	72	petitioner	petitioner	NOUN
inlawrev-2772	250	73	has	have	VERB
inlawrev-2772	250	74	a	a	DET
inlawrev-2772	250	75	reasonable	reasonable	ADJ
inlawrev-2772	250	76	opportunity	opportunity	NOUN
inlawrev-2772	250	77	to	to	PART
inlawrev-2772	250	78	prevail	prevail	VERB
inlawrev-2772	250	79	in	in	ADP
inlawrev-2772	250	80	the	the	DET
inlawrev-2772	250	81	original	original	ADJ
inlawrev-2772	250	82	tax	tax	NOUN
inlawrev-2772	250	83	appeal	appeal	NOUN
inlawrev-2772	250	84	;	;	PUNCT
inlawrev-2772	250	85	and	and	CCONJ
inlawrev-2772	250	86	(	(	PUNCT
inlawrev-2772	250	87	3	3	X
inlawrev-2772	250	88	)	)	PUNCT
inlawrev-2772	250	89	the	the	DET
inlawrev-2772	250	90	equitable	equitable	ADJ
inlawrev-2772	250	91	considerations	consideration	NOUN
inlawrev-2772	250	92	favoring	favor	VERB
inlawrev-2772	250	93	the	the	DET
inlawrev-2772	250	94	enjoining	enjoining	NOUN
inlawrev-2772	250	95	of	of	ADP
inlawrev-2772	250	96	the	the	DET
inlawrev-2772	250	97	collection	collection	NOUN
inlawrev-2772	250	98	of	of	ADP
inlawrev-2772	250	99	the	the	DET
inlawrev-2772	250	100	tax	tax	NOUN
inlawrev-2772	250	101	outweigh	outweigh	VERB
inlawrev-2772	250	102	the	the	DET
inlawrev-2772	250	103	state	state	NOUN
inlawrev-2772	250	104	's	's	PART
inlawrev-2772	250	105	interests	interest	NOUN
inlawrev-2772	250	106	in	in	ADP
inlawrev-2772	250	107	collecting	collect	VERB
inlawrev-2772	250	108	the	the	DET
inlawrev-2772	250	109	tax	tax	NOUN
inlawrev-2772	250	110	pending	pende	VERB
inlawrev-2772	250	111	the	the	DET
inlawrev-2772	250	112	original	original	ADJ
inlawrev-2772	250	113	tax	tax	NOUN
inlawrev-2772	250	114	appeal	appeal	NOUN
inlawrev-2772	250	115	.	.	PUNCT
inlawrev-2772	250	116	^^	^^	PUNCT
inlawrev-2772	251	1	in	in	ADP
inlawrev-2772	251	2	this	this	DET
inlawrev-2772	251	3	survey	survey	NOUN
inlawrev-2772	251	4	period	period	NOUN
inlawrev-2772	251	5	,	,	PUNCT
inlawrev-2772	251	6	we	we	PRON
inlawrev-2772	251	7	were	be	AUX
inlawrev-2772	251	8	given	give	VERB
inlawrev-2772	251	9	several	several	ADJ
inlawrev-2772	251	10	decisions	decision	NOUN
inlawrev-2772	251	11	that	that	PRON
inlawrev-2772	251	12	illustrate	illustrate	VERB
inlawrev-2772	251	13	how	how	SCONJ
inlawrev-2772	251	14	the	the	DET
inlawrev-2772	251	15	tax	tax	NOUN
inlawrev-2772	251	16	court	court	NOUN
inlawrev-2772	251	17	is	be	AUX
inlawrev-2772	251	18	going	go	VERB
inlawrev-2772	251	19	to	to	PART
inlawrev-2772	251	20	interpret	interpret	VERB
inlawrev-2772	251	21	and	and	CCONJ
inlawrev-2772	251	22	utihze	utihze	VERB
inlawrev-2772	251	23	its	its	PRON
inlawrev-2772	251	24	injunction	injunction	NOUN
inlawrev-2772	251	25	powers	power	NOUN
inlawrev-2772	251	26	.	.	PUNCT
inlawrev-2772	252	1	in	in	ADP
inlawrev-2772	252	2	r.h	r.h	PROPN
inlawrev-2772	252	3	.	.	PROPN
inlawrev-2772	252	4	marlin	marlin	PROPN
inlawrev-2772	252	5	v.	v.	PROPN
inlawrev-2772	252	6	indiana	indiana	PROPN
inlawrev-2772	252	7	department	department	PROPN
inlawrev-2772	252	8	of	of	ADP
inlawrev-2772	252	9	revenue,^	revenue,^	PROPN
inlawrev-2772	252	10	the	the	DET
inlawrev-2772	252	11	petitioner	petitioner	NOUN
inlawrev-2772	252	12	sought	seek	VERB
inlawrev-2772	252	13	to	to	PART
inlawrev-2772	252	14	enjoin	enjoin	VERB
inlawrev-2772	252	15	the	the	DET
inlawrev-2772	252	16	collection	collection	NOUN
inlawrev-2772	252	17	of	of	ADP
inlawrev-2772	252	18	indiana	indiana	PROPN
inlawrev-2772	252	19	special	special	ADJ
inlawrev-2772	252	20	fuel	fuel	NOUN
inlawrev-2772	252	21	(	(	PUNCT
inlawrev-2772	252	22	diesel	diesel	NOUN
inlawrev-2772	252	23	)	)	PUNCT
inlawrev-2772	252	24	tax	tax	NOUN
inlawrev-2772	252	25	pending	pende	VERB
inlawrev-2772	252	26	the	the	DET
inlawrev-2772	252	27	appeal	appeal	NOUN
inlawrev-2772	252	28	of	of	ADP
inlawrev-2772	252	29	an	an	DET
inlawrev-2772	252	30	assessment	assessment	NOUN
inlawrev-2772	252	31	of	of	ADP
inlawrev-2772	252	32	such	such	ADJ
inlawrev-2772	252	33	tax	tax	NOUN
inlawrev-2772	252	34	.	.	PUNCT
inlawrev-2772	253	1	the	the	DET
inlawrev-2772	253	2	department	department	NOUN
inlawrev-2772	253	3	introduced	introduce	VERB
inlawrev-2772	253	4	evidence	evidence	NOUN
inlawrev-2772	253	5	that	that	SCONJ
inlawrev-2772	253	6	the	the	DET
inlawrev-2772	253	7	petitioner	petitioner	NOUN
inlawrev-2772	253	8	had	have	AUX
inlawrev-2772	253	9	for	for	ADP
inlawrev-2772	253	10	indiana	indiana	PROPN
inlawrev-2772	253	11	motor	motor	PROPN
inlawrev-2772	253	12	carrier	carrier	NOUN
inlawrev-2772	253	13	fuel	fuel	NOUN
inlawrev-2772	253	14	tax	tax	NOUN
inlawrev-2772	253	15	purposes	purpose	NOUN
inlawrev-2772	253	16	reported	report	VERB
inlawrev-2772	253	17	''	''	PUNCT
inlawrev-2772	253	18	0	0	NUM
inlawrev-2772	253	19	"	"	PUNCT
inlawrev-2772	253	20	miles	mile	NOUN
inlawrev-2772	253	21	traveled	travel	VERB
inlawrev-2772	253	22	by	by	ADP
inlawrev-2772	253	23	vehicles	vehicle	NOUN
inlawrev-2772	253	24	subject	subject	ADJ
inlawrev-2772	253	25	to	to	ADP
inlawrev-2772	253	26	the	the	DET
inlawrev-2772	253	27	motor	motor	NOUN
inlawrev-2772	253	28	carrier	carrier	NOUN
inlawrev-2772	253	29	fuel	fuel	NOUN
inlawrev-2772	253	30	tax	tax	NOUN
inlawrev-2772	253	31	,	,	PUNCT
inlawrev-2772	253	32	but	but	CCONJ
inlawrev-2772	253	33	that	that	SCONJ
inlawrev-2772	253	34	in	in	ADP
inlawrev-2772	253	35	fact	fact	NOUN
inlawrev-2772	253	36	diesel	diesel	NOUN
inlawrev-2772	253	37	fuel	fuel	NOUN
inlawrev-2772	253	38	had	have	AUX
inlawrev-2772	253	39	been	be	AUX
inlawrev-2772	253	40	used	use	VERB
inlawrev-2772	253	41	in	in	ADP
inlawrev-2772	253	42	vehicles	vehicle	NOUN
inlawrev-2772	253	43	travehng	travehng	ADJ
inlawrev-2772	253	44	on	on	ADP
inlawrev-2772	253	45	the	the	DET
inlawrev-2772	253	46	road	road	NOUN
inlawrev-2772	253	47	(	(	PUNCT
inlawrev-2772	253	48	and	and	CCONJ
inlawrev-2772	253	49	thus	thus	ADV
inlawrev-2772	253	50	was	be	AUX
inlawrev-2772	253	51	subject	subject	ADJ
inlawrev-2772	253	52	to	to	ADP
inlawrev-2772	253	53	the	the	DET
inlawrev-2772	253	54	motor	motor	NOUN
inlawrev-2772	253	55	carrier	carrier	NOUN
inlawrev-2772	253	56	fuel	fuel	NOUN
inlawrev-2772	253	57	tax	tax	NOUN
inlawrev-2772	253	58	)	)	PUNCT
inlawrev-2772	253	59	during	during	ADP
inlawrev-2772	253	60	the	the	DET
inlawrev-2772	253	61	period	period	NOUN
inlawrev-2772	253	62	for	for	ADP
inlawrev-2772	253	63	which	which	PRON
inlawrev-2772	253	64	these	these	DET
inlawrev-2772	253	65	reports	report	NOUN
inlawrev-2772	253	66	were	be	AUX
inlawrev-2772	253	67	filed	file	VERB
inlawrev-2772	253	68	.	.	PUNCT
inlawrev-2772	254	1	the	the	DET
inlawrev-2772	254	2	petitioner	petitioner	NOUN
inlawrev-2772	254	3	*	*	PUNCT
inlawrev-2772	254	4	ind	ind	PROPN
inlawrev-2772	254	5	.	.	PUNCT
inlawrev-2772	255	1	code	code	PROPN
inlawrev-2772	255	2	§	§	PROPN
inlawrev-2772	255	3	33	33	NUM
inlawrev-2772	255	4	-	-	SYM
inlawrev-2772	255	5	3	3	NUM
inlawrev-2772	255	6	-	-	SYM
inlawrev-2772	255	7	5	5	NUM
inlawrev-2772	255	8	-	-	SYM
inlawrev-2772	255	9	1	1	NUM
inlawrev-2772	255	10	1(c	1(c	NUM
inlawrev-2772	255	11	)	)	PUNCT
inlawrev-2772	255	12	(	(	PUNCT
inlawrev-2772	255	13	supp	supp	PROPN
inlawrev-2772	255	14	.	.	PUNCT
inlawrev-2772	255	15	1987	1987	NUM
inlawrev-2772	255	16	)	)	PUNCT
inlawrev-2772	255	17	.	.	PUNCT
inlawrev-2772	256	1	'	'	PUNCT
inlawrev-2772	256	2	i	i	PRON
inlawrev-2772	256	3	d.	d.	PROPN
inlawrev-2772	256	4	*	*	PUNCT
inlawrev-2772	256	5	512	512	NUM
inlawrev-2772	256	6	n.e.2d	n.e.2d	NOUN
inlawrev-2772	256	7	475	475	NUM
inlawrev-2772	256	8	(	(	PUNCT
inlawrev-2772	256	9	ind	ind	NOUN
inlawrev-2772	256	10	.	.	PUNCT
inlawrev-2772	257	1	t.c	t.c	PROPN
inlawrev-2772	257	2	.	.	PROPN
inlawrev-2772	257	3	1986	1986	NUM
inlawrev-2772	257	4	)	)	PUNCT
inlawrev-2772	257	5	.	.	PUNCT
inlawrev-2772	258	1	396	396	NUM
inlawrev-2772	258	2	indiana	indiana	PROPN
inlawrev-2772	258	3	law	law	PROPN
inlawrev-2772	258	4	review	review	NOUN
inlawrev-2772	259	1	[	[	X
inlawrev-2772	259	2	vol	vol	NOUN
inlawrev-2772	259	3	.	.	PUNCT
inlawrev-2772	259	4	21:383	21:383	NUM
inlawrev-2772	259	5	argued	argue	VERB
inlawrev-2772	259	6	that	that	SCONJ
inlawrev-2772	259	7	it	it	PRON
inlawrev-2772	259	8	should	should	AUX
inlawrev-2772	259	9	be	be	AUX
inlawrev-2772	259	10	relieved	relieve	VERB
inlawrev-2772	259	11	from	from	ADP
inlawrev-2772	259	12	paying	pay	VERB
inlawrev-2772	259	13	the	the	DET
inlawrev-2772	259	14	special	special	ADJ
inlawrev-2772	259	15	fuel	fuel	NOUN
inlawrev-2772	259	16	tax	tax	NOUN
inlawrev-2772	259	17	until	until	SCONJ
inlawrev-2772	259	18	its	its	PRON
inlawrev-2772	259	19	appeal	appeal	NOUN
inlawrev-2772	259	20	had	have	AUX
inlawrev-2772	259	21	been	be	AUX
inlawrev-2772	259	22	heard	hear	VERB
inlawrev-2772	259	23	.	.	PUNCT
inlawrev-2772	260	1	the	the	DET
inlawrev-2772	260	2	court	court	NOUN
inlawrev-2772	260	3	,	,	PUNCT
inlawrev-2772	260	4	however	however	ADV
inlawrev-2772	260	5	,	,	PUNCT
inlawrev-2772	260	6	disagreed	disagree	VERB
inlawrev-2772	260	7	,	,	PUNCT
inlawrev-2772	260	8	stating	state	VERB
inlawrev-2772	260	9	:	:	PUNCT
inlawrev-2772	260	10	for	for	SCONJ
inlawrev-2772	260	11	the	the	DET
inlawrev-2772	260	12	plaintiff	plaintiff	NOUN
inlawrev-2772	260	13	to	to	PART
inlawrev-2772	260	14	receive	receive	VERB
inlawrev-2772	260	15	a	a	DET
inlawrev-2772	260	16	preliminary	preliminary	ADJ
inlawrev-2772	260	17	injunction	injunction	NOUN
inlawrev-2772	260	18	as	as	SCONJ
inlawrev-2772	260	19	prayed	pray	VERB
inlawrev-2772	260	20	for	for	ADP
inlawrev-2772	260	21	,	,	PUNCT
inlawrev-2772	260	22	it	it	PRON
inlawrev-2772	260	23	has	have	VERB
inlawrev-2772	260	24	the	the	DET
inlawrev-2772	260	25	burden	burden	NOUN
inlawrev-2772	260	26	of	of	ADP
inlawrev-2772	260	27	proving	prove	VERB
inlawrev-2772	260	28	by	by	ADP
inlawrev-2772	260	29	a	a	DET
inlawrev-2772	260	30	preponderance	preponderance	NOUN
inlawrev-2772	260	31	of	of	ADP
inlawrev-2772	260	32	the	the	DET
inlawrev-2772	260	33	evidence	evidence	NOUN
inlawrev-2772	260	34	that	that	SCONJ
inlawrev-2772	260	35	the	the	DET
inlawrev-2772	260	36	injury	injury	NOUN
inlawrev-2772	260	37	to	to	ADP
inlawrev-2772	260	38	it	it	PRON
inlawrev-2772	260	39	would	would	AUX
inlawrev-2772	260	40	be	be	AUX
inlawrev-2772	260	41	certain	certain	ADJ
inlawrev-2772	260	42	and	and	CCONJ
inlawrev-2772	260	43	irreparable	irreparable	ADJ
inlawrev-2772	260	44	.	.	PUNCT
inlawrev-2772	261	1	that	that	SCONJ
inlawrev-2772	261	2	it	it	PRON
inlawrev-2772	261	3	has	have	AUX
inlawrev-2772	261	4	not	not	PART
inlawrev-2772	261	5	done	do	VERB
inlawrev-2772	261	6	.	.	PUNCT
inlawrev-2772	262	1	the	the	DET
inlawrev-2772	262	2	plaintiff	plaintiff	NOUN
inlawrev-2772	262	3	at	at	ADP
inlawrev-2772	262	4	best	good	ADJ
inlawrev-2772	262	5	has	have	AUX
inlawrev-2772	262	6	shown	show	VERB
inlawrev-2772	262	7	that	that	SCONJ
inlawrev-2772	262	8	it	it	PRON
inlawrev-2772	262	9	will	will	AUX
inlawrev-2772	262	10	be	be	AUX
inlawrev-2772	262	11	a	a	DET
inlawrev-2772	262	12	hardship	hardship	NOUN
inlawrev-2772	262	13	for	for	SCONJ
inlawrev-2772	262	14	the	the	DET
inlawrev-2772	262	15	tax	tax	NOUN
inlawrev-2772	262	16	to	to	PART
inlawrev-2772	262	17	be	be	AUX
inlawrev-2772	262	18	paid	pay	VERB
inlawrev-2772	262	19	or	or	CCONJ
inlawrev-2772	262	20	for	for	ADP
inlawrev-2772	262	21	the	the	DET
inlawrev-2772	262	22	injunction	injunction	NOUN
inlawrev-2772	262	23	not	not	PART
inlawrev-2772	262	24	to	to	PART
inlawrev-2772	262	25	be	be	AUX
inlawrev-2772	262	26	issued	issue	VERB
inlawrev-2772	262	27	but	but	CCONJ
inlawrev-2772	262	28	this	this	PRON
inlawrev-2772	262	29	is	be	AUX
inlawrev-2772	262	30	not	not	PART
inlawrev-2772	262	31	sufficient	sufficient	ADJ
inlawrev-2772	262	32	.	.	PUNCT
inlawrev-2772	263	1	since	since	SCONJ
inlawrev-2772	263	2	the	the	DET
inlawrev-2772	263	3	failure	failure	NOUN
inlawrev-2772	263	4	to	to	PART
inlawrev-2772	263	5	pay	pay	VERB
inlawrev-2772	263	6	the	the	DET
inlawrev-2772	263	7	tax	tax	NOUN
inlawrev-2772	263	8	is	be	AUX
inlawrev-2772	263	9	not	not	PART
inlawrev-2772	263	10	because	because	SCONJ
inlawrev-2772	263	11	the	the	DET
inlawrev-2772	263	12	plaintiff	plaintiff	NOUN
inlawrev-2772	263	13	is	be	AUX
inlawrev-2772	263	14	unable	unable	ADJ
inlawrev-2772	263	15	to	to	PART
inlawrev-2772	263	16	do	do	VERB
inlawrev-2772	263	17	so	so	ADV
inlawrev-2772	263	18	but	but	CCONJ
inlawrev-2772	263	19	''	''	PUNCT
inlawrev-2772	263	20	a	a	DET
inlawrev-2772	263	21	matter	matter	NOUN
inlawrev-2772	263	22	of	of	ADP
inlawrev-2772	263	23	principle	principle	NOUN
inlawrev-2772	263	24	"	"	PUNCT
inlawrev-2772	263	25	,	,	PUNCT
inlawrev-2772	263	26	the	the	DET
inlawrev-2772	263	27	tax	tax	NOUN
inlawrev-2772	263	28	could	could	AUX
inlawrev-2772	263	29	be	be	AUX
inlawrev-2772	263	30	paid.^*^	paid.^*^	NOUN
inlawrev-2772	263	31	the	the	DET
inlawrev-2772	263	32	court	court	NOUN
inlawrev-2772	263	33	then	then	ADV
inlawrev-2772	263	34	went	go	VERB
inlawrev-2772	263	35	on	on	ADP
inlawrev-2772	263	36	to	to	PART
inlawrev-2772	263	37	apply	apply	VERB
inlawrev-2772	263	38	equity	equity	NOUN
inlawrev-2772	263	39	's	's	PART
inlawrev-2772	263	40	"	"	PUNCT
inlawrev-2772	263	41	clean	clean	ADJ
inlawrev-2772	263	42	hands	hand	NOUN
inlawrev-2772	263	43	"	"	PUNCT
inlawrev-2772	263	44	doctrine	doctrine	NOUN
inlawrev-2772	263	45	and	and	CCONJ
inlawrev-2772	263	46	*	*	VERB
inlawrev-2772	263	47	concluded	conclude	VERB
inlawrev-2772	263	48	that	that	SCONJ
inlawrev-2772	263	49	the	the	DET
inlawrev-2772	263	50	petitioner	petitioner	NOUN
inlawrev-2772	263	51	in	in	ADP
inlawrev-2772	263	52	this	this	DET
inlawrev-2772	263	53	instance	instance	NOUN
inlawrev-2772	263	54	did	do	AUX
inlawrev-2772	263	55	not	not	PART
inlawrev-2772	263	56	come	come	VERB
inlawrev-2772	263	57	before	before	ADP
inlawrev-2772	263	58	the	the	DET
inlawrev-2772	263	59	court	court	NOUN
inlawrev-2772	263	60	with	with	ADP
inlawrev-2772	263	61	clean	clean	ADJ
inlawrev-2772	263	62	hands	hand	NOUN
inlawrev-2772	263	63	.	.	PUNCT
inlawrev-2772	264	1	the	the	DET
inlawrev-2772	264	2	court	court	NOUN
inlawrev-2772	264	3	said	say	VERB
inlawrev-2772	264	4	:	:	PUNCT
inlawrev-2772	264	5	an	an	DET
inlawrev-2772	264	6	action	action	NOUN
inlawrev-2772	264	7	seeking	seek	VERB
inlawrev-2772	264	8	a	a	DET
inlawrev-2772	264	9	preliminary	preliminary	ADJ
inlawrev-2772	264	10	injunction	injunction	NOUN
inlawrev-2772	264	11	is	be	AUX
inlawrev-2772	264	12	an	an	DET
inlawrev-2772	264	13	action	action	NOUN
inlawrev-2772	264	14	at	at	ADP
inlawrev-2772	264	15	equity	equity	NOUN
inlawrev-2772	264	16	in	in	ADP
inlawrev-2772	264	17	which	which	PRON
inlawrev-2772	264	18	the	the	DET
inlawrev-2772	264	19	principles	principle	NOUN
inlawrev-2772	264	20	of	of	ADP
inlawrev-2772	264	21	equity	equity	NOUN
inlawrev-2772	264	22	apply	apply	VERB
inlawrev-2772	264	23	.	.	PUNCT
inlawrev-2772	265	1	one	one	NUM
inlawrev-2772	265	2	of	of	ADP
inlawrev-2772	265	3	the	the	DET
inlawrev-2772	265	4	principles	principle	NOUN
inlawrev-2772	265	5	which	which	PRON
inlawrev-2772	265	6	applies	apply	VERB
inlawrev-2772	265	7	is	be	AUX
inlawrev-2772	265	8	"	"	PUNCT
inlawrev-2772	265	9	he	he	PRON
inlawrev-2772	265	10	who	who	PRON
inlawrev-2772	265	11	comes	come	VERB
inlawrev-2772	265	12	into	into	ADP
inlawrev-2772	265	13	equity	equity	NOUN
inlawrev-2772	265	14	must	must	AUX
inlawrev-2772	265	15	come	come	VERB
inlawrev-2772	265	16	with	with	ADP
inlawrev-2772	265	17	clean	clean	ADJ
inlawrev-2772	265	18	hands	hand	NOUN
inlawrev-2772	265	19	.	.	PUNCT
inlawrev-2772	265	20	"	"	PUNCT
inlawrev-2772	266	1	this	this	PRON
inlawrev-2772	266	2	means	mean	VERB
inlawrev-2772	266	3	that	that	SCONJ
inlawrev-2772	266	4	equity	equity	NOUN
inlawrev-2772	266	5	refuses	refuse	VERB
inlawrev-2772	266	6	to	to	PART
inlawrev-2772	266	7	lend	lend	VERB
inlawrev-2772	266	8	its	its	PRON
inlawrev-2772	266	9	aid	aid	NOUN
inlawrev-2772	266	10	in	in	ADP
inlawrev-2772	266	11	any	any	DET
inlawrev-2772	266	12	matter	matter	NOUN
inlawrev-2772	266	13	to	to	ADP
inlawrev-2772	266	14	one	one	NUM
inlawrev-2772	266	15	seeking	seek	VERB
inlawrev-2772	266	16	its	its	PRON
inlawrev-2772	266	17	active	active	ADJ
inlawrev-2772	266	18	interposition	interposition	NOUN
inlawrev-2772	266	19	,	,	PUNCT
inlawrev-2772	266	20	who	who	PRON
inlawrev-2772	266	21	has	have	AUX
inlawrev-2772	266	22	been	be	AUX
inlawrev-2772	266	23	guilty	guilty	ADJ
inlawrev-2772	266	24	of	of	ADP
inlawrev-2772	266	25	unlawful	unlawful	ADJ
inlawrev-2772	266	26	or	or	CCONJ
inlawrev-2772	266	27	inequitable	inequitable	ADJ
inlawrev-2772	266	28	conduct	conduct	NOUN
inlawrev-2772	266	29	in	in	ADP
inlawrev-2772	266	30	the	the	DET
inlawrev-2772	266	31	matter	matter	NOUN
inlawrev-2772	266	32	with	with	ADP
inlawrev-2772	266	33	relation	relation	NOUN
inlawrev-2772	266	34	to	to	PART
inlawrev-2772	266	35	which	which	PRON
inlawrev-2772	266	36	he	he	PRON
inlawrev-2772	266	37	seeks	seek	VERB
inlawrev-2772	266	38	relief	relief	NOUN
inlawrev-2772	266	39	.	.	PUNCT
inlawrev-2772	266	40	^^	^^	PUNCT
inlawrev-2772	267	1	the	the	DET
inlawrev-2772	267	2	court	court	NOUN
inlawrev-2772	267	3	found	find	VERB
inlawrev-2772	267	4	that	that	SCONJ
inlawrev-2772	267	5	because	because	SCONJ
inlawrev-2772	267	6	the	the	DET
inlawrev-2772	267	7	petitioner	petitioner	NOUN
inlawrev-2772	267	8	had	have	AUX
inlawrev-2772	267	9	reported	report	VERB
inlawrev-2772	267	10	zero	zero	NUM
inlawrev-2772	267	11	miles	mile	NOUN
inlawrev-2772	267	12	of	of	ADP
inlawrev-2772	267	13	on	on	ADP
inlawrev-2772	267	14	-	-	PUNCT
inlawrev-2772	267	15	road	road	NOUN
inlawrev-2772	267	16	travel	travel	NOUN
inlawrev-2772	267	17	for	for	ADP
inlawrev-2772	267	18	motor	motor	NOUN
inlawrev-2772	267	19	carrier	carrier	NOUN
inlawrev-2772	267	20	fuel	fuel	NOUN
inlawrev-2772	267	21	tax	tax	NOUN
inlawrev-2772	267	22	purposes	purpose	NOUN
inlawrev-2772	267	23	when	when	SCONJ
inlawrev-2772	267	24	in	in	ADP
inlawrev-2772	267	25	fact	fact	NOUN
inlawrev-2772	267	26	it	it	PRON
inlawrev-2772	267	27	did	do	AUX
inlawrev-2772	267	28	have	have	AUX
inlawrev-2772	267	29	miles	mile	NOUN
inlawrev-2772	267	30	traveled	travel	VERB
inlawrev-2772	267	31	on	on	ADP
inlawrev-2772	267	32	-	-	PUNCT
inlawrev-2772	267	33	road	road	NOUN
inlawrev-2772	267	34	,	,	PUNCT
inlawrev-2772	267	35	the	the	DET
inlawrev-2772	267	36	petitioner	petitioner	NOUN
inlawrev-2772	267	37	did	do	AUX
inlawrev-2772	267	38	not	not	PART
inlawrev-2772	267	39	come	come	VERB
inlawrev-2772	267	40	before	before	ADP
inlawrev-2772	267	41	the	the	DET
inlawrev-2772	267	42	court	court	NOUN
inlawrev-2772	267	43	with	with	ADP
inlawrev-2772	267	44	clean	clean	ADJ
inlawrev-2772	267	45	hands	hand	NOUN
inlawrev-2772	267	46	and	and	CCONJ
inlawrev-2772	267	47	thus	thus	ADV
inlawrev-2772	267	48	was	be	AUX
inlawrev-2772	267	49	not	not	PART
inlawrev-2772	267	50	entitled	entitle	VERB
inlawrev-2772	267	51	to	to	ADP
inlawrev-2772	267	52	an	an	DET
inlawrev-2772	267	53	inj	inj	NOUN
inlawrev-2772	267	54	unction.^^	unction.^^	PUNCT
inlawrev-2772	268	1	it	it	PRON
inlawrev-2772	268	2	should	should	AUX
inlawrev-2772	268	3	be	be	AUX
inlawrev-2772	268	4	observed	observe	VERB
inlawrev-2772	268	5	that	that	SCONJ
inlawrev-2772	268	6	it	it	PRON
inlawrev-2772	268	7	is	be	AUX
inlawrev-2772	268	8	not	not	PART
inlawrev-2772	268	9	clear	clear	ADJ
inlawrev-2772	268	10	from	from	ADP
inlawrev-2772	268	11	the	the	DET
inlawrev-2772	268	12	decision	decision	NOUN
inlawrev-2772	268	13	whether	whether	SCONJ
inlawrev-2772	268	14	the	the	DET
inlawrev-2772	268	15	court	court	NOUN
inlawrev-2772	268	16	was	be	AUX
inlawrev-2772	268	17	apprised	apprise	VERB
inlawrev-2772	268	18	that	that	SCONJ
inlawrev-2772	268	19	the	the	DET
inlawrev-2772	268	20	special	special	ADJ
inlawrev-2772	268	21	fuel	fuel	NOUN
inlawrev-2772	268	22	tax^	tax^	PROPN
inlawrev-2772	268	23	°	°	PROPN
inlawrev-2772	268	24	(	(	PUNCT
inlawrev-2772	268	25	the	the	DET
inlawrev-2772	268	26	subject	subject	NOUN
inlawrev-2772	268	27	of	of	ADP
inlawrev-2772	268	28	the	the	DET
inlawrev-2772	268	29	appeal	appeal	NOUN
inlawrev-2772	268	30	)	)	PUNCT
inlawrev-2772	268	31	and	and	CCONJ
inlawrev-2772	268	32	the	the	DET
inlawrev-2772	268	33	motor	motor	NOUN
inlawrev-2772	268	34	carrier	carrier	NOUN
inlawrev-2772	268	35	fuel	fuel	NOUN
inlawrev-2772	268	36	tax^	tax^	PROPN
inlawrev-2772	268	37	'	'	PUNCT
inlawrev-2772	268	38	(	(	PUNCT
inlawrev-2772	268	39	the	the	DET
inlawrev-2772	268	40	tax	tax	NOUN
inlawrev-2772	268	41	with	with	ADP
inlawrev-2772	268	42	respect	respect	NOUN
inlawrev-2772	268	43	to	to	ADP
inlawrev-2772	268	44	which	which	PRON
inlawrev-2772	268	45	the	the	DET
inlawrev-2772	268	46	petitioner	petitioner	NOUN
inlawrev-2772	268	47	was	be	AUX
inlawrev-2772	268	48	shown	show	VERB
inlawrev-2772	268	49	to	to	PART
inlawrev-2772	268	50	have	have	AUX
inlawrev-2772	268	51	misreported	misreporte	VERB
inlawrev-2772	268	52	)	)	PUNCT
inlawrev-2772	268	53	are	be	AUX
inlawrev-2772	268	54	entirely	entirely	ADV
inlawrev-2772	268	55	separate	separate	ADJ
inlawrev-2772	268	56	taxes	taxis	NOUN
inlawrev-2772	268	57	with	with	ADP
inlawrev-2772	268	58	separate	separate	ADJ
inlawrev-2772	268	59	reporting	reporting	NOUN
inlawrev-2772	268	60	obhgations	obhgation	NOUN
inlawrev-2772	268	61	,	,	PUNCT
inlawrev-2772	268	62	etc	etc	X
inlawrev-2772	268	63	..	..	X
inlawrev-2772	268	64	while	while	SCONJ
inlawrev-2772	268	65	the	the	DET
inlawrev-2772	268	66	conclusion	conclusion	NOUN
inlawrev-2772	268	67	that	that	SCONJ
inlawrev-2772	268	68	the	the	DET
inlawrev-2772	268	69	petitioner	petitioner	NOUN
inlawrev-2772	268	70	had	have	AUX
inlawrev-2772	268	71	"	"	PUNCT
inlawrev-2772	268	72	unclean	unclean	ADJ
inlawrev-2772	268	73	hands	hand	NOUN
inlawrev-2772	268	74	"	"	PUNCT
inlawrev-2772	268	75	may	may	AUX
inlawrev-2772	268	76	have	have	AUX
inlawrev-2772	268	77	been	be	AUX
inlawrev-2772	268	78	justified	justify	VERB
inlawrev-2772	268	79	in	in	ADP
inlawrev-2772	268	80	martin	martin	PROPN
inlawrev-2772	268	81	because	because	SCONJ
inlawrev-2772	268	82	both	both	DET
inlawrev-2772	268	83	taxes	taxis	NOUN
inlawrev-2772	268	84	(	(	PUNCT
inlawrev-2772	268	85	that	that	PRON
inlawrev-2772	268	86	being	be	AUX
inlawrev-2772	268	87	challenged	challenge	VERB
inlawrev-2772	268	88	and	and	CCONJ
inlawrev-2772	268	89	that	that	SCONJ
inlawrev-2772	268	90	with	with	ADP
inlawrev-2772	268	91	respect	respect	NOUN
inlawrev-2772	268	92	to	to	ADP
inlawrev-2772	268	93	which	which	PRON
inlawrev-2772	268	94	the	the	DET
inlawrev-2772	268	95	petitioner	petitioner	NOUN
inlawrev-2772	268	96	had	have	AUX
inlawrev-2772	268	97	misreported	misreporte	VERB
inlawrev-2772	268	98	)	)	PUNCT
inlawrev-2772	268	99	related	relate	VERB
inlawrev-2772	268	100	to	to	PART
inlawrev-2772	268	101	fuel	fuel	NOUN
inlawrev-2772	268	102	consumption	consumption	NOUN
inlawrev-2772	268	103	,	,	PUNCT
inlawrev-2772	268	104	it	it	PRON
inlawrev-2772	268	105	is	be	AUX
inlawrev-2772	268	106	certainly	certainly	ADV
inlawrev-2772	268	107	arguable	arguable	ADJ
inlawrev-2772	268	108	that	that	SCONJ
inlawrev-2772	268	109	taxpayers	taxpayer	NOUN
inlawrev-2772	268	110	should	should	AUX
inlawrev-2772	268	111	not	not	PART
inlawrev-2772	268	112	be	be	AUX
inlawrev-2772	268	113	required	require	VERB
inlawrev-2772	268	114	to	to	PART
inlawrev-2772	268	115	establish	establish	VERB
inlawrev-2772	268	116	that	that	SCONJ
inlawrev-2772	268	117	with	with	ADP
inlawrev-2772	268	118	respect	respect	NOUN
inlawrev-2772	268	119	to	to	ADP
inlawrev-2772	268	120	other	other	ADJ
inlawrev-2772	268	121	taxes	taxis	NOUN
inlawrev-2772	268	122	(	(	PUNCT
inlawrev-2772	268	123	unrelated	unrelated	ADJ
inlawrev-2772	268	124	to	to	ADP
inlawrev-2772	268	125	the	the	DET
inlawrev-2772	268	126	appeal	appeal	NOUN
inlawrev-2772	268	127	)	)	PUNCT
inlawrev-2772	268	128	it	it	PRON
inlawrev-2772	268	129	has	have	AUX
inlawrev-2772	268	130	satisfied	satisfy	VERB
inlawrev-2772	268	131	all	all	DET
inlawrev-2772	268	132	reporting	report	VERB
inlawrev-2772	268	133	obligations	obligation	NOUN
inlawrev-2772	268	134	.	.	PUNCT
inlawrev-2772	269	1	the	the	DET
inlawrev-2772	269	2	court	court	NOUN
inlawrev-2772	269	3	itself	itself	PRON
inlawrev-2772	269	4	in	in	ADP
inlawrev-2772	269	5	martin	martin	PROPN
inlawrev-2772	269	6	said	say	VERB
inlawrev-2772	269	7	"	"	PUNCT
inlawrev-2772	269	8	equity	equity	NOUN
inlawrev-2772	269	9	refuses	refuse	VERB
inlawrev-2772	269	10	to	to	PART
inlawrev-2772	269	11	lend	lend	VERB
inlawrev-2772	269	12	its	its	PRON
inlawrev-2772	269	13	aid	aid	NOUN
inlawrev-2772	269	14	in	in	ADP
inlawrev-2772	269	15	any	any	DET
inlawrev-2772	269	16	matter	matter	NOUN
inlawrev-2772	269	17	to	to	ADP
inlawrev-2772	269	18	one	one	NUM
inlawrev-2772	269	19	seeking	seek	VERB
inlawrev-2772	269	20	its	its	PRON
inlawrev-2772	269	21	active	active	ADJ
inlawrev-2772	269	22	interposition	interposition	NOUN
inlawrev-2772	269	23	,	,	PUNCT
inlawrev-2772	269	24	who	who	PRON
inlawrev-2772	269	25	has	have	AUX
inlawrev-2772	269	26	been	be	AUX
inlawrev-2772	269	27	^'id	^'id	NOUN
inlawrev-2772	269	28	.	.	PUNCT
inlawrev-2772	269	29	''	''	PUNCT
inlawrev-2772	270	1	'	'	PUNCT
inlawrev-2772	270	2	i	i	PRON
inlawrev-2772	270	3	d.	d.	PROPN
inlawrev-2772	270	4	'	'	PROPN
inlawrev-2772	270	5	"	"	PUNCT
inlawrev-2772	270	6	i	i	PRON
inlawrev-2772	270	7	d.	d.	PROPN
inlawrev-2772	270	8	at	at	ADP
inlawrev-2772	270	9	475	475	NUM
inlawrev-2772	270	10	-	-	SYM
inlawrev-2772	270	11	76	76	NUM
inlawrev-2772	270	12	.	.	PUNCT
inlawrev-2772	271	1	^	^	SYM
inlawrev-2772	271	2	°	°	ADJ
inlawrev-2772	271	3	lnd	lnd	NOUN
inlawrev-2772	271	4	.	.	PUNCT
inlawrev-2772	271	5	code	code	PROPN
inlawrev-2772	271	6	§	§	PROPN
inlawrev-2772	271	7	6	6	NUM
inlawrev-2772	271	8	-	-	SYM
inlawrev-2772	271	9	6	6	NUM
inlawrev-2772	271	10	-	-	SYM
inlawrev-2772	271	11	2.1	2.1	NUM
inlawrev-2772	271	12	(	(	PUNCT
inlawrev-2772	271	13	supp	supp	PROPN
inlawrev-2772	271	14	.	.	PUNCT
inlawrev-2772	271	15	1987	1987	NUM
inlawrev-2772	271	16	)	)	PUNCT
inlawrev-2772	271	17	.	.	PUNCT
inlawrev-2772	272	1	'	'	PUNCT
inlawrev-2772	272	2	•ind	•ind	VERB
inlawrev-2772	272	3	.	.	PUNCT
inlawrev-2772	272	4	code	code	NOUN
inlawrev-2772	272	5	§	§	PROPN
inlawrev-2772	272	6	6	6	NUM
inlawrev-2772	272	7	-	-	SYM
inlawrev-2772	272	8	6	6	NUM
inlawrev-2772	272	9	-	-	SYM
inlawrev-2772	272	10	4.1	4.1	NUM
inlawrev-2772	272	11	(	(	PUNCT
inlawrev-2772	272	12	supp	supp	PROPN
inlawrev-2772	272	13	.	.	PUNCT
inlawrev-2772	272	14	1987	1987	NUM
inlawrev-2772	272	15	)	)	PUNCT
inlawrev-2772	272	16	.	.	PUNCT
inlawrev-2772	273	1	1988	1988	NUM
inlawrev-2772	273	2	]	]	PUNCT
inlawrev-2772	274	1	indiana	indiana	PROPN
inlawrev-2772	274	2	taxation	taxation	PROPN
inlawrev-2772	274	3	397	397	NUM
inlawrev-2772	274	4	guilty	guilty	ADJ
inlawrev-2772	274	5	of	of	ADP
inlawrev-2772	274	6	unlawful	unlawful	ADJ
inlawrev-2772	274	7	or	or	CCONJ
inlawrev-2772	274	8	inequitable	inequitable	ADJ
inlawrev-2772	274	9	conduct	conduct	NOUN
inlawrev-2772	274	10	in	in	ADP
inlawrev-2772	274	11	the	the	DET
inlawrev-2772	274	12	matter	matter	NOUN
inlawrev-2772	274	13	with	with	ADP
inlawrev-2772	274	14	relation	relation	NOUN
inlawrev-2772	274	15	to	to	PART
inlawrev-2772	274	16	which	which	PRON
inlawrev-2772	274	17	he	he	PRON
inlawrev-2772	274	18	seeks	seek	VERB
inlawrev-2772	274	19	relief	relief	NOUN
inlawrev-2772	274	20	.	.	PUNCT
inlawrev-2772	274	21	'	'	PUNCT
inlawrev-2772	275	1	'	'	PUNCT
inlawrev-2772	275	2	'	'	NUM
inlawrev-2772	275	3	^^	^^	PUNCT
inlawrev-2772	275	4	in	in	ADP
inlawrev-2772	275	5	paris	paris	PROPN
inlawrev-2772	275	6	mailing	mailing	PROPN
inlawrev-2772	275	7	,	,	PUNCT
inlawrev-2772	275	8	inc	inc	PROPN
inlawrev-2772	275	9	.	.	PROPN
inlawrev-2772	276	1	v.	v.	PROPN
inlawrev-2772	276	2	indiana	indiana	PROPN
inlawrev-2772	276	3	department	department	PROPN
inlawrev-2772	276	4	of	of	ADP
inlawrev-2772	276	5	state	state	PROPN
inlawrev-2772	276	6	revenue,''^	revenue,''^	ADP
inlawrev-2772	276	7	the	the	DET
inlawrev-2772	276	8	tax	tax	NOUN
inlawrev-2772	276	9	court	court	NOUN
inlawrev-2772	276	10	declared	declare	VERB
inlawrev-2772	276	11	that	that	SCONJ
inlawrev-2772	276	12	since	since	SCONJ
inlawrev-2772	276	13	the	the	DET
inlawrev-2772	276	14	petitioner	petitioner	NOUN
inlawrev-2772	276	15	was	be	AUX
inlawrev-2772	276	16	not	not	PART
inlawrev-2772	276	17	going	go	VERB
inlawrev-2772	276	18	to	to	PART
inlawrev-2772	276	19	suffer	suffer	VERB
inlawrev-2772	276	20	irreparable	irreparable	ADJ
inlawrev-2772	276	21	harm	harm	NOUN
inlawrev-2772	276	22	if	if	SCONJ
inlawrev-2772	276	23	the	the	DET
inlawrev-2772	276	24	injunction	injunction	NOUN
inlawrev-2772	276	25	was	be	AUX
inlawrev-2772	276	26	not	not	PART
inlawrev-2772	276	27	issued	issue	VERB
inlawrev-2772	276	28	and	and	CCONJ
inlawrev-2772	276	29	since	since	SCONJ
inlawrev-2772	276	30	the	the	DET
inlawrev-2772	276	31	petitioner	petitioner	NOUN
inlawrev-2772	276	32	did	do	AUX
inlawrev-2772	276	33	not	not	PART
inlawrev-2772	276	34	have	have	VERB
inlawrev-2772	276	35	a	a	DET
inlawrev-2772	276	36	reasonable	reasonable	ADJ
inlawrev-2772	276	37	opportunity	opportunity	NOUN
inlawrev-2772	276	38	to	to	PART
inlawrev-2772	276	39	prevail	prevail	VERB
inlawrev-2772	276	40	on	on	ADP
inlawrev-2772	276	41	the	the	DET
inlawrev-2772	276	42	merits	merit	NOUN
inlawrev-2772	276	43	,	,	PUNCT
inlawrev-2772	276	44	an	an	DET
inlawrev-2772	276	45	injunction	injunction	NOUN
inlawrev-2772	276	46	would	would	AUX
inlawrev-2772	276	47	not	not	PART
inlawrev-2772	276	48	be	be	AUX
inlawrev-2772	276	49	issued	issue	VERB
inlawrev-2772	276	50	.	.	PUNCT
inlawrev-2772	277	1	faris	faris	PROPN
inlawrev-2772	277	2	mailing	mailing	PROPN
inlawrev-2772	277	3	sought	seek	VERB
inlawrev-2772	277	4	an	an	DET
inlawrev-2772	277	5	injunction	injunction	NOUN
inlawrev-2772	277	6	against	against	ADP
inlawrev-2772	277	7	the	the	DET
inlawrev-2772	277	8	collection	collection	NOUN
inlawrev-2772	277	9	of	of	ADP
inlawrev-2772	277	10	sales	sale	NOUN
inlawrev-2772	277	11	and	and	CCONJ
inlawrev-2772	277	12	use	use	VERB
inlawrev-2772	277	13	tax	tax	NOUN
inlawrev-2772	277	14	and	and	CCONJ
inlawrev-2772	277	15	gross	gross	ADJ
inlawrev-2772	277	16	income	income	NOUN
inlawrev-2772	277	17	tax	tax	NOUN
inlawrev-2772	277	18	pending	pende	VERB
inlawrev-2772	277	19	its	its	PRON
inlawrev-2772	277	20	appeal	appeal	NOUN
inlawrev-2772	277	21	to	to	ADP
inlawrev-2772	277	22	the	the	DET
inlawrev-2772	277	23	tax	tax	NOUN
inlawrev-2772	277	24	court	court	NOUN
inlawrev-2772	277	25	.	.	PUNCT
inlawrev-2772	278	1	the	the	DET
inlawrev-2772	278	2	court	court	NOUN
inlawrev-2772	278	3	refused	refuse	VERB
inlawrev-2772	278	4	to	to	PART
inlawrev-2772	278	5	accept	accept	VERB
inlawrev-2772	278	6	the	the	DET
inlawrev-2772	278	7	taxpayer	taxpayer	NOUN
inlawrev-2772	278	8	's	's	PART
inlawrev-2772	278	9	argument	argument	NOUN
inlawrev-2772	278	10	that	that	SCONJ
inlawrev-2772	278	11	it	it	PRON
inlawrev-2772	278	12	would	would	AUX
inlawrev-2772	278	13	suffer	suffer	VERB
inlawrev-2772	278	14	irreparable	irreparable	ADJ
inlawrev-2772	278	15	harm	harm	NOUN
inlawrev-2772	278	16	just	just	ADV
inlawrev-2772	278	17	because	because	SCONJ
inlawrev-2772	278	18	it	it	PRON
inlawrev-2772	278	19	had	have	VERB
inlawrev-2772	278	20	cash	cash	NOUN
inlawrev-2772	278	21	flow	flow	NOUN
inlawrev-2772	278	22	problems	problem	NOUN
inlawrev-2772	278	23	that	that	PRON
inlawrev-2772	278	24	made	make	VERB
inlawrev-2772	278	25	it	it	PRON
inlawrev-2772	278	26	difficult	difficult	ADJ
inlawrev-2772	278	27	to	to	PART
inlawrev-2772	278	28	pay	pay	VERB
inlawrev-2772	278	29	the	the	DET
inlawrev-2772	278	30	tax	tax	NOUN
inlawrev-2772	278	31	.	.	PUNCT
inlawrev-2772	279	1	the	the	DET
inlawrev-2772	279	2	court	court	NOUN
inlawrev-2772	279	3	observed	observe	VERB
inlawrev-2772	279	4	that	that	SCONJ
inlawrev-2772	279	5	the	the	DET
inlawrev-2772	279	6	taxpayer	taxpayer	NOUN
inlawrev-2772	279	7	could	could	AUX
inlawrev-2772	279	8	borrow	borrow	VERB
inlawrev-2772	279	9	the	the	DET
inlawrev-2772	279	10	funds	fund	NOUN
inlawrev-2772	279	11	necessary	necessary	ADJ
inlawrev-2772	279	12	to	to	PART
inlawrev-2772	279	13	pay	pay	VERB
inlawrev-2772	279	14	the	the	DET
inlawrev-2772	279	15	tax	tax	NOUN
inlawrev-2772	279	16	because	because	SCONJ
inlawrev-2772	279	17	its	its	PRON
inlawrev-2772	279	18	'	'	NUM
inlawrev-2772	279	19	*	*	NOUN
inlawrev-2772	279	20	ratio	ratio	NOUN
inlawrev-2772	279	21	of	of	ADP
inlawrev-2772	279	22	current	current	ADJ
inlawrev-2772	279	23	assets	asset	NOUN
inlawrev-2772	279	24	to	to	ADP
inlawrev-2772	279	25	current	current	ADJ
inlawrev-2772	279	26	liabilities	liability	NOUN
inlawrev-2772	279	27	is	be	AUX
inlawrev-2772	279	28	favorable	favorable	ADJ
inlawrev-2772	279	29	;	;	PUNCT
inlawrev-2772	279	30	the	the	DET
inlawrev-2772	279	31	petitioner	petitioner	NOUN
inlawrev-2772	279	32	is	be	AUX
inlawrev-2772	279	33	not	not	PART
inlawrev-2772	279	34	carrying	carry	VERB
inlawrev-2772	279	35	an	an	DET
inlawrev-2772	279	36	overly	overly	ADV
inlawrev-2772	279	37	large	large	ADJ
inlawrev-2772	279	38	load	load	NOUN
inlawrev-2772	279	39	of	of	ADP
inlawrev-2772	279	40	long	long	ADJ
inlawrev-2772	279	41	-	-	PUNCT
inlawrev-2772	279	42	term	term	NOUN
inlawrev-2772	279	43	debt	debt	NOUN
inlawrev-2772	279	44	;	;	PUNCT
inlawrev-2772	279	45	the	the	DET
inlawrev-2772	279	46	assets	asset	NOUN
inlawrev-2772	279	47	appear	appear	VERB
inlawrev-2772	279	48	to	to	PART
inlawrev-2772	279	49	be	be	AUX
inlawrev-2772	279	50	more	more	ADV
inlawrev-2772	279	51	than	than	ADP
inlawrev-2772	279	52	sufficient	sufficient	ADJ
inlawrev-2772	279	53	to	to	PART
inlawrev-2772	279	54	provide	provide	VERB
inlawrev-2772	279	55	a	a	DET
inlawrev-2772	279	56	basis	basis	NOUN
inlawrev-2772	279	57	for	for	ADP
inlawrev-2772	279	58	securing	secure	VERB
inlawrev-2772	279	59	additional	additional	ADJ
inlawrev-2772	279	60	debt	debt	NOUN
inlawrev-2772	279	61	.	.	PUNCT
inlawrev-2772	280	1	"^"^	"^"^	PUNCT
inlawrev-2772	281	1	the	the	DET
inlawrev-2772	281	2	court	court	NOUN
inlawrev-2772	281	3	then	then	ADV
inlawrev-2772	281	4	concluded	conclude	VERB
inlawrev-2772	281	5	that	that	SCONJ
inlawrev-2772	281	6	the	the	DET
inlawrev-2772	281	7	taxpayer	taxpayer	NOUN
inlawrev-2772	281	8	's	's	PART
inlawrev-2772	281	9	inability	inability	NOUN
inlawrev-2772	281	10	to	to	PART
inlawrev-2772	281	11	pay	pay	VERB
inlawrev-2772	281	12	the	the	DET
inlawrev-2772	281	13	disputed	dispute	VERB
inlawrev-2772	281	14	taxes	taxis	NOUN
inlawrev-2772	281	15	was	be	AUX
inlawrev-2772	281	16	due	due	ADJ
inlawrev-2772	281	17	to	to	ADP
inlawrev-2772	281	18	its	its	PRON
inlawrev-2772	281	19	'	'	PUNCT
inlawrev-2772	281	20	*	*	ADJ
inlawrev-2772	281	21	own	own	ADJ
inlawrev-2772	281	22	inaction	inaction	NOUN
inlawrev-2772	281	23	"	"	PUNCT
inlawrev-2772	281	24	in	in	ADP
inlawrev-2772	281	25	not	not	PART
inlawrev-2772	281	26	obtaining	obtain	VERB
inlawrev-2772	281	27	borrowed	borrow	VERB
inlawrev-2772	281	28	funds	fund	NOUN
inlawrev-2772	281	29	to	to	PART
inlawrev-2772	281	30	meet	meet	VERB
inlawrev-2772	281	31	its	its	PRON
inlawrev-2772	281	32	obligations	obligation	NOUN
inlawrev-2772	281	33	.	.	PUNCT
inlawrev-2772	282	1	"^^	"^^	PROPN
inlawrev-2772	282	2	marlin	marlin	PROPN
inlawrev-2772	282	3	and	and	CCONJ
inlawrev-2772	282	4	faris	faris	PROPN
inlawrev-2772	282	5	are	be	AUX
inlawrev-2772	282	6	significant	significant	ADJ
inlawrev-2772	282	7	because	because	SCONJ
inlawrev-2772	282	8	"	"	PUNCT
inlawrev-2772	282	9	irreparable	irreparable	ADJ
inlawrev-2772	282	10	harm	harm	NOUN
inlawrev-2772	282	11	"	"	PUNCT
inlawrev-2772	282	12	is	be	AUX
inlawrev-2772	282	13	not	not	PART
inlawrev-2772	282	14	one	one	NUM
inlawrev-2772	282	15	of	of	ADP
inlawrev-2772	282	16	the	the	DET
inlawrev-2772	282	17	three	three	NUM
inlawrev-2772	282	18	criteria	criterion	NOUN
inlawrev-2772	282	19	hsted	hste	VERB
inlawrev-2772	282	20	in	in	ADP
inlawrev-2772	282	21	indiana	indiana	PROPN
inlawrev-2772	282	22	code	code	PROPN
inlawrev-2772	282	23	section	section	PROPN
inlawrev-2772	282	24	33	33	NUM
inlawrev-2772	282	25	-	-	SYM
inlawrev-2772	282	26	3	3	NUM
inlawrev-2772	282	27	-	-	PUNCT
inlawrev-2772	282	28	5	5	NUM
inlawrev-2772	282	29	-	-	SYM
inlawrev-2772	282	30	11.^^	11.^^	NUM
inlawrev-2772	282	31	although	although	SCONJ
inlawrev-2772	282	32	the	the	DET
inlawrev-2772	282	33	parties	party	NOUN
inlawrev-2772	282	34	to	to	ADP
inlawrev-2772	282	35	the	the	DET
inlawrev-2772	282	36	faris	faris	PROPN
inlawrev-2772	282	37	case	case	NOUN
inlawrev-2772	282	38	said	say	VERB
inlawrev-2772	282	39	nothing	nothing	PRON
inlawrev-2772	282	40	about	about	ADP
inlawrev-2772	282	41	this	this	DET
inlawrev-2772	282	42	point	point	NOUN
inlawrev-2772	282	43	,	,	PUNCT
inlawrev-2772	282	44	the	the	DET
inlawrev-2772	282	45	court	court	NOUN
inlawrev-2772	282	46	itself	itself	PRON
inlawrev-2772	282	47	raised	raise	VERB
inlawrev-2772	282	48	it	it	PRON
inlawrev-2772	282	49	,	,	PUNCT
inlawrev-2772	282	50	noting	note	VERB
inlawrev-2772	282	51	that	that	SCONJ
inlawrev-2772	282	52	"	"	PUNCT
inlawrev-2772	282	53	[	[	X
inlawrev-2772	282	54	i]t	i]t	PROPN
inlawrev-2772	282	55	has	have	AUX
inlawrev-2772	282	56	been	be	AUX
inlawrev-2772	282	57	suggested	suggest	VERB
inlawrev-2772	282	58	,	,	PUNCT
inlawrev-2772	282	59	at	at	ADP
inlawrev-2772	282	60	least	least	ADJ
inlawrev-2772	282	61	,	,	PUNCT
inlawrev-2772	282	62	that	that	SCONJ
inlawrev-2772	282	63	a	a	DET
inlawrev-2772	282	64	taxpayer	taxpayer	NOUN
inlawrev-2772	282	65	has	have	AUX
inlawrev-2772	282	66	always	always	ADV
inlawrev-2772	282	67	had	have	VERB
inlawrev-2772	282	68	the	the	DET
inlawrev-2772	282	69	ability	ability	NOUN
inlawrev-2772	282	70	to	to	PART
inlawrev-2772	282	71	obtain	obtain	VERB
inlawrev-2772	282	72	an	an	DET
inlawrev-2772	282	73	injunction	injunction	NOUN
inlawrev-2772	282	74	where	where	SCONJ
inlawrev-2772	282	75	irreparable	irreparable	ADJ
inlawrev-2772	282	76	harm	harm	NOUN
inlawrev-2772	282	77	would	would	AUX
inlawrev-2772	282	78	ensue	ensue	VERB
inlawrev-2772	282	79	if	if	SCONJ
inlawrev-2772	282	80	the	the	DET
inlawrev-2772	282	81	tax	tax	NOUN
inlawrev-2772	282	82	had	have	VERB
inlawrev-2772	282	83	to	to	PART
inlawrev-2772	282	84	be	be	AUX
inlawrev-2772	282	85	paid	pay	VERB
inlawrev-2772	282	86	in	in	ADP
inlawrev-2772	282	87	order	order	NOUN
inlawrev-2772	282	88	to	to	PART
inlawrev-2772	282	89	gain	gain	VERB
inlawrev-2772	282	90	access	access	NOUN
inlawrev-2772	282	91	to	to	ADP
inlawrev-2772	282	92	the	the	DET
inlawrev-2772	282	93	courts	court	NOUN
inlawrev-2772	282	94	and	and	CCONJ
inlawrev-2772	282	95	thus	thus	ADV
inlawrev-2772	282	96	additional	additional	ADJ
inlawrev-2772	282	97	grounds	ground	NOUN
inlawrev-2772	282	98	for	for	ADP
inlawrev-2772	282	99	obtaining	obtain	VERB
inlawrev-2772	282	100	an	an	DET
inlawrev-2772	282	101	injunction	injunction	NOUN
inlawrev-2772	282	102	were	be	AUX
inlawrev-2772	282	103	given	give	VERB
inlawrev-2772	282	104	in	in	ADP
inlawrev-2772	282	105	ic	ic	PROPN
inlawrev-2772	282	106	33	33	NUM
inlawrev-2772	282	107	-	-	PUNCT
inlawrev-2772	282	108	3	3	NUM
inlawrev-2772	282	109	-	-	PUNCT
inlawrev-2772	282	110	5	5	NUM
inlawrev-2772	282	111	-	-	PUNCT
inlawrev-2772	282	112	11."^^	11."^^	NUM
inlawrev-2772	282	113	the	the	DET
inlawrev-2772	282	114	court	court	NOUN
inlawrev-2772	282	115	went	go	VERB
inlawrev-2772	282	116	on	on	ADP
inlawrev-2772	282	117	to	to	PART
inlawrev-2772	282	118	find	find	VERB
inlawrev-2772	282	119	that	that	SCONJ
inlawrev-2772	282	120	the	the	DET
inlawrev-2772	282	121	taxpayer	taxpayer	NOUN
inlawrev-2772	282	122	did	do	AUX
inlawrev-2772	282	123	not	not	PART
inlawrev-2772	282	124	have	have	VERB
inlawrev-2772	282	125	a	a	DET
inlawrev-2772	282	126	reasonable	reasonable	ADJ
inlawrev-2772	282	127	opportunity	opportunity	NOUN
inlawrev-2772	282	128	to	to	PART
inlawrev-2772	282	129	prevail	prevail	VERB
inlawrev-2772	282	130	on	on	ADP
inlawrev-2772	282	131	the	the	DET
inlawrev-2772	282	132	merits	merit	NOUN
inlawrev-2772	282	133	.	.	PUNCT
inlawrev-2772	283	1	''^	''^	PROPN
inlawrev-2772	283	2	after	after	ADP
inlawrev-2772	283	3	faris	faris	PROPN
inlawrev-2772	283	4	,	,	PUNCT
inlawrev-2772	283	5	one	one	PRON
inlawrev-2772	283	6	could	could	AUX
inlawrev-2772	283	7	conclude	conclude	VERB
inlawrev-2772	283	8	that	that	SCONJ
inlawrev-2772	283	9	if	if	SCONJ
inlawrev-2772	283	10	a	a	DET
inlawrev-2772	283	11	taxpayer	taxpayer	NOUN
inlawrev-2772	283	12	can	can	AUX
inlawrev-2772	283	13	not	not	PART
inlawrev-2772	283	14	prove	prove	VERB
inlawrev-2772	283	15	irreparable	irreparable	ADJ
inlawrev-2772	283	16	harm	harm	NOUN
inlawrev-2772	283	17	,	,	PUNCT
inlawrev-2772	283	18	it	it	PRON
inlawrev-2772	283	19	may	may	AUX
inlawrev-2772	283	20	still	still	ADV
inlawrev-2772	283	21	be	be	AUX
inlawrev-2772	283	22	entitled	entitle	VERB
inlawrev-2772	283	23	to	to	ADP
inlawrev-2772	283	24	an	an	DET
inlawrev-2772	283	25	injunction	injunction	NOUN
inlawrev-2772	283	26	if	if	SCONJ
inlawrev-2772	283	27	it	it	PRON
inlawrev-2772	283	28	satisfies	satisfy	VERB
inlawrev-2772	283	29	all	all	DET
inlawrev-2772	283	30	three	three	NUM
inlawrev-2772	283	31	requirements	requirement	NOUN
inlawrev-2772	283	32	under	under	ADP
inlawrev-2772	283	33	section	section	NOUN
inlawrev-2772	283	34	33	33	NUM
inlawrev-2772	283	35	-	-	SYM
inlawrev-2772	283	36	3	3	NUM
inlawrev-2772	283	37	-	-	PUNCT
inlawrev-2772	283	38	5	5	NUM
inlawrev-2772	283	39	-	-	SYM
inlawrev-2772	283	40	11	11	NUM
inlawrev-2772	283	41	.	.	PUNCT
inlawrev-2772	284	1	conversely	conversely	ADV
inlawrev-2772	284	2	,	,	PUNCT
inlawrev-2772	284	3	the	the	DET
inlawrev-2772	284	4	tax	tax	NOUN
inlawrev-2772	284	5	court	court	NOUN
inlawrev-2772	284	6	also	also	ADV
inlawrev-2772	284	7	may	may	AUX
inlawrev-2772	284	8	be	be	AUX
inlawrev-2772	284	9	open	open	ADJ
inlawrev-2772	284	10	to	to	ADP
inlawrev-2772	284	11	the	the	DET
inlawrev-2772	284	12	argument	argument	NOUN
inlawrev-2772	284	13	that	that	SCONJ
inlawrev-2772	284	14	even	even	ADV
inlawrev-2772	284	15	if	if	SCONJ
inlawrev-2772	284	16	a	a	DET
inlawrev-2772	284	17	taxpayer	taxpayer	NOUN
inlawrev-2772	284	18	can	can	AUX
inlawrev-2772	284	19	not	not	PART
inlawrev-2772	284	20	meet	meet	VERB
inlawrev-2772	284	21	the	the	DET
inlawrev-2772	284	22	requirements	requirement	NOUN
inlawrev-2772	284	23	of	of	ADP
inlawrev-2772	284	24	section	section	NOUN
inlawrev-2772	284	25	33	33	NUM
inlawrev-2772	284	26	-	-	SYM
inlawrev-2772	284	27	3	3	NUM
inlawrev-2772	284	28	-	-	PUNCT
inlawrev-2772	284	29	5	5	NUM
inlawrev-2772	284	30	-	-	SYM
inlawrev-2772	284	31	11	11	NUM
inlawrev-2772	284	32	,	,	PUNCT
inlawrev-2772	284	33	it	it	PRON
inlawrev-2772	284	34	may	may	AUX
inlawrev-2772	284	35	still	still	ADV
inlawrev-2772	284	36	be	be	AUX
inlawrev-2772	284	37	able	able	ADJ
inlawrev-2772	284	38	to	to	PART
inlawrev-2772	284	39	obtain	obtain	VERB
inlawrev-2772	284	40	an	an	DET
inlawrev-2772	284	41	injunction	injunction	NOUN
inlawrev-2772	284	42	where	where	SCONJ
inlawrev-2772	284	43	irreparable	irreparable	ADJ
inlawrev-2772	284	44	harm	harm	NOUN
inlawrev-2772	284	45	would	would	AUX
inlawrev-2772	284	46	"	"	PUNCT
inlawrev-2772	284	47	ensue	ensue	VERB
inlawrev-2772	284	48	if	if	SCONJ
inlawrev-2772	284	49	the	the	DET
inlawrev-2772	284	50	tax	tax	NOUN
inlawrev-2772	284	51	had	have	VERB
inlawrev-2772	284	52	to	to	PART
inlawrev-2772	284	53	be	be	AUX
inlawrev-2772	284	54	paid	pay	VERB
inlawrev-2772	284	55	in	in	ADP
inlawrev-2772	284	56	order	order	NOUN
inlawrev-2772	284	57	to	to	PART
inlawrev-2772	284	58	gain	gain	VERB
inlawrev-2772	284	59	access	access	NOUN
inlawrev-2772	284	60	to	to	ADP
inlawrev-2772	284	61	the	the	DET
inlawrev-2772	284	62	courts	court	NOUN
inlawrev-2772	284	63	.	.	PUNCT
inlawrev-2772	285	1	"	"	PUNCT
inlawrev-2772	285	2	^^	^^	PUNCT
inlawrev-2772	285	3	tax	tax	NOUN
inlawrev-2772	285	4	counsel	counsel	NOUN
inlawrev-2772	285	5	seeking	seek	VERB
inlawrev-2772	285	6	an	an	DET
inlawrev-2772	285	7	injunction	injunction	NOUN
inlawrev-2772	285	8	should	should	AUX
inlawrev-2772	285	9	thus	thus	ADV
inlawrev-2772	285	10	be	be	AUX
inlawrev-2772	285	11	prepared	prepare	VERB
inlawrev-2772	285	12	to	to	PART
inlawrev-2772	285	13	argue	argue	VERB
inlawrev-2772	285	14	both	both	PRON
inlawrev-2772	285	15	that	that	SCONJ
inlawrev-2772	285	16	their	their	PRON
inlawrev-2772	285	17	client	client	NOUN
inlawrev-2772	285	18	will	will	AUX
inlawrev-2772	285	19	'	'	PUNCT
inlawrev-2772	285	20	^marlin	^marlin	NUM
inlawrev-2772	285	21	,	,	PUNCT
inlawrev-2772	285	22	512	512	NUM
inlawrev-2772	285	23	n.e.2d	n.e.2d	NOUN
inlawrev-2772	285	24	at	at	ADP
inlawrev-2772	285	25	475	475	NUM
inlawrev-2772	285	26	(	(	PUNCT
inlawrev-2772	285	27	emphasis	emphasis	NOUN
inlawrev-2772	285	28	added	add	VERB
inlawrev-2772	285	29	)	)	PUNCT
inlawrev-2772	285	30	.	.	PUNCT
inlawrev-2772	286	1	^^512	^^512	PROPN
inlawrev-2772	286	2	n.e.2d	n.e.2d	PRON
inlawrev-2772	286	3	480	480	NUM
inlawrev-2772	286	4	(	(	PUNCT
inlawrev-2772	286	5	ind	ind	NOUN
inlawrev-2772	286	6	.	.	PUNCT
inlawrev-2772	287	1	t.c	t.c	PROPN
inlawrev-2772	287	2	.	.	PROPN
inlawrev-2772	287	3	1987	1987	NUM
inlawrev-2772	287	4	)	)	PUNCT
inlawrev-2772	287	5	.	.	PUNCT
inlawrev-2772	288	1	''	''	PUNCT
inlawrev-2772	288	2	i	i	PRON
inlawrev-2772	288	3	d.	d.	PROPN
inlawrev-2772	288	4	at	at	ADP
inlawrev-2772	288	5	482	482	NUM
inlawrev-2772	288	6	.	.	PUNCT
inlawrev-2772	288	7	''	''	PUNCT
inlawrev-2772	289	1	i	i	PRON
inlawrev-2772	289	2	d.	d.	PROPN
inlawrev-2772	289	3	'	'	PROPN
inlawrev-2772	289	4	^see	^see	CCONJ
inlawrev-2772	289	5	supra	supra	PROPN
inlawrev-2772	289	6	text	text	NOUN
inlawrev-2772	289	7	accompanying	accompanying	ADJ
inlawrev-2772	289	8	notes	note	NOUN
inlawrev-2772	289	9	64	64	NUM
inlawrev-2772	289	10	-	-	SYM
inlawrev-2772	289	11	65	65	NUM
inlawrev-2772	289	12	.	.	PUNCT
inlawrev-2772	289	13	''	''	PUNCT
inlawrev-2772	290	1	i	i	PRON
inlawrev-2772	290	2	d.	d.	PROPN
inlawrev-2772	290	3	(	(	PUNCT
inlawrev-2772	290	4	emphasis	emphasis	NOUN
inlawrev-2772	290	5	added	add	VERB
inlawrev-2772	290	6	)	)	PUNCT
inlawrev-2772	290	7	.	.	PUNCT
inlawrev-2772	290	8	''	''	PUNCT
inlawrev-2772	290	9	faris	faris	PROPN
inlawrev-2772	290	10	,	,	PUNCT
inlawrev-2772	290	11	512	512	NUM
inlawrev-2772	290	12	n.e.2d	n.e.2d	NOUN
inlawrev-2772	290	13	at	at	ADP
inlawrev-2772	290	14	483	483	NUM
inlawrev-2772	290	15	-	-	SYM
inlawrev-2772	290	16	84	84	NUM
inlawrev-2772	290	17	.	.	PUNCT
inlawrev-2772	291	1	"	"	PUNCT
inlawrev-2772	291	2	i	i	PRON
inlawrev-2772	291	3	d.	d.	PROPN
inlawrev-2772	291	4	at	at	ADP
inlawrev-2772	291	5	482	482	NUM
inlawrev-2772	291	6	.	.	PROPN
inlawrev-2772	291	7	398	398	NUM
inlawrev-2772	291	8	indiana	indiana	PROPN
inlawrev-2772	291	9	law	law	PROPN
inlawrev-2772	291	10	review	review	NOUN
inlawrev-2772	292	1	[	[	X
inlawrev-2772	292	2	vol	vol	NOUN
inlawrev-2772	292	3	.	.	PUNCT
inlawrev-2772	292	4	21:383	21:383	NUM
inlawrev-2772	292	5	suffer	suffer	VERB
inlawrev-2772	292	6	irreparable	irreparable	ADJ
inlawrev-2772	292	7	harm	harm	NOUN
inlawrev-2772	292	8	and	and	CCONJ
inlawrev-2772	292	9	that	that	SCONJ
inlawrev-2772	292	10	all	all	DET
inlawrev-2772	292	11	three	three	NUM
inlawrev-2772	292	12	criteria	criterion	NOUN
inlawrev-2772	292	13	of	of	ADP
inlawrev-2772	292	14	section	section	NOUN
inlawrev-2772	292	15	33	33	NUM
inlawrev-2772	292	16	-	-	SYM
inlawrev-2772	292	17	3	3	NUM
inlawrev-2772	292	18	-	-	PUNCT
inlawrev-2772	292	19	5	5	NUM
inlawrev-2772	292	20	-	-	SYM
inlawrev-2772	292	21	11	11	NUM
inlawrev-2772	292	22	are	be	AUX
inlawrev-2772	292	23	met	meet	VERB
inlawrev-2772	292	24	.	.	PUNCT
inlawrev-2772	293	1	in	in	ADP
inlawrev-2772	293	2	video	video	NOUN
inlawrev-2772	293	3	tape	tape	NOUN
inlawrev-2772	293	4	exchange	exchange	NOUN
inlawrev-2772	293	5	coop	coop	NOUN
inlawrev-2772	293	6	of	of	ADP
inlawrev-2772	293	7	america	america	PROPN
inlawrev-2772	293	8	v.	v.	PROPN
inlawrev-2772	293	9	indiana	indiana	PROPN
inlawrev-2772	293	10	department	department	PROPN
inlawrev-2772	293	11	of	of	ADP
inlawrev-2772	293	12	state	state	PROPN
inlawrev-2772	293	13	revenue,^^	revenue,^^	VERB
inlawrev-2772	293	14	the	the	DET
inlawrev-2772	293	15	tax	tax	NOUN
inlawrev-2772	293	16	court	court	NOUN
inlawrev-2772	293	17	issued	issue	VERB
inlawrev-2772	293	18	an	an	DET
inlawrev-2772	293	19	injunction	injunction	NOUN
inlawrev-2772	293	20	after	after	ADP
inlawrev-2772	293	21	finding	find	VERB
inlawrev-2772	293	22	the	the	DET
inlawrev-2772	293	23	taxpayer	taxpayer	NOUN
inlawrev-2772	293	24	satisfied	satisfy	VERB
inlawrev-2772	293	25	all	all	DET
inlawrev-2772	293	26	three	three	NUM
inlawrev-2772	293	27	requirements	requirement	NOUN
inlawrev-2772	293	28	of	of	ADP
inlawrev-2772	293	29	section	section	NOUN
inlawrev-2772	293	30	33	33	NUM
inlawrev-2772	293	31	-	-	SYM
inlawrev-2772	293	32	3	3	NUM
inlawrev-2772	293	33	-	-	PUNCT
inlawrev-2772	293	34	5	5	NUM
inlawrev-2772	293	35	-	-	SYM
inlawrev-2772	293	36	11	11	NUM
inlawrev-2772	293	37	.	.	PUNCT
inlawrev-2772	294	1	the	the	DET
inlawrev-2772	294	2	issue	issue	NOUN
inlawrev-2772	294	3	in	in	ADP
inlawrev-2772	294	4	this	this	DET
inlawrev-2772	294	5	case	case	NOUN
inlawrev-2772	294	6	was	be	AUX
inlawrev-2772	294	7	whether	whether	SCONJ
inlawrev-2772	294	8	indiana	indiana	PROPN
inlawrev-2772	294	9	sales	sale	NOUN
inlawrev-2772	294	10	tax	tax	NOUN
inlawrev-2772	294	11	was	be	AUX
inlawrev-2772	294	12	properly	properly	ADV
inlawrev-2772	294	13	due	due	ADJ
inlawrev-2772	294	14	on	on	ADP
inlawrev-2772	294	15	the	the	DET
inlawrev-2772	294	16	rental	rental	NOUN
inlawrev-2772	294	17	of	of	ADP
inlawrev-2772	294	18	video	video	NOUN
inlawrev-2772	294	19	tapes	tape	NOUN
inlawrev-2772	294	20	.	.	PUNCT
inlawrev-2772	295	1	the	the	DET
inlawrev-2772	295	2	court	court	NOUN
inlawrev-2772	295	3	found	find	VERB
inlawrev-2772	295	4	this	this	PRON
inlawrev-2772	295	5	to	to	PART
inlawrev-2772	295	6	be	be	AUX
inlawrev-2772	295	7	a	a	DET
inlawrev-2772	295	8	substantial	substantial	ADJ
inlawrev-2772	295	9	issue	issue	NOUN
inlawrev-2772	295	10	with	with	ADP
inlawrev-2772	295	11	statewide	statewide	ADJ
inlawrev-2772	295	12	impact	impact	NOUN
inlawrev-2772	295	13	,	,	PUNCT
inlawrev-2772	295	14	thus	thus	ADV
inlawrev-2772	295	15	fulfilling	fulfil	VERB
inlawrev-2772	295	16	the	the	DET
inlawrev-2772	295	17	requirement	requirement	NOUN
inlawrev-2772	295	18	of	of	ADP
inlawrev-2772	295	19	indiana	indiana	PROPN
inlawrev-2772	295	20	code	code	PROPN
inlawrev-2772	295	21	section	section	PROPN
inlawrev-2772	295	22	33	33	NUM
inlawrev-2772	295	23	-	-	SYM
inlawrev-2772	295	24	3	3	NUM
inlawrev-2772	295	25	-	-	SYM
inlawrev-2772	295	26	5	5	NUM
inlawrev-2772	295	27	-	-	SYM
inlawrev-2772	295	28	1	1	NUM
inlawrev-2772	295	29	1(c)(1	1(c)(1	NUM
inlawrev-2772	295	30	)	)	PUNCT
inlawrev-2772	295	31	.	.	PUNCT
inlawrev-2772	296	1	^	^	PUNCT
inlawrev-2772	296	2	'	'	PUNCT
inlawrev-2772	296	3	the	the	DET
inlawrev-2772	296	4	court	court	NOUN
inlawrev-2772	296	5	also	also	ADV
inlawrev-2772	296	6	found	find	VERB
inlawrev-2772	296	7	that	that	SCONJ
inlawrev-2772	296	8	the	the	DET
inlawrev-2772	296	9	equitable	equitable	ADJ
inlawrev-2772	296	10	considerations	consideration	NOUN
inlawrev-2772	296	11	favoring	favor	VERB
inlawrev-2772	296	12	the	the	DET
inlawrev-2772	296	13	enjoining	enjoining	NOUN
inlawrev-2772	296	14	of	of	ADP
inlawrev-2772	296	15	the	the	DET
inlawrev-2772	296	16	collection	collection	NOUN
inlawrev-2772	296	17	of	of	ADP
inlawrev-2772	296	18	the	the	DET
inlawrev-2772	296	19	tax	tax	NOUN
inlawrev-2772	296	20	outweighed	outweigh	VERB
inlawrev-2772	296	21	the	the	DET
inlawrev-2772	296	22	state	state	NOUN
inlawrev-2772	296	23	's	's	PART
inlawrev-2772	296	24	interest	interest	NOUN
inlawrev-2772	296	25	in	in	ADP
inlawrev-2772	296	26	collecting	collect	VERB
inlawrev-2772	296	27	the	the	DET
inlawrev-2772	296	28	tax	tax	NOUN
inlawrev-2772	296	29	.	.	PUNCT
inlawrev-2772	297	1	the	the	DET
inlawrev-2772	297	2	court	court	NOUN
inlawrev-2772	297	3	reached	reach	VERB
inlawrev-2772	297	4	this	this	DET
inlawrev-2772	297	5	conclusion	conclusion	NOUN
inlawrev-2772	297	6	in	in	ADP
inlawrev-2772	297	7	part	part	NOUN
inlawrev-2772	297	8	because	because	SCONJ
inlawrev-2772	297	9	the	the	DET
inlawrev-2772	297	10	petitioner	petitioner	NOUN
inlawrev-2772	297	11	had	have	AUX
inlawrev-2772	297	12	relied	rely	VERB
inlawrev-2772	297	13	upon	upon	SCONJ
inlawrev-2772	297	14	information	information	NOUN
inlawrev-2772	297	15	received	receive	VERB
inlawrev-2772	297	16	from	from	ADP
inlawrev-2772	297	17	the	the	DET
inlawrev-2772	297	18	department	department	NOUN
inlawrev-2772	297	19	of	of	ADP
inlawrev-2772	297	20	revenue	revenue	NOUN
inlawrev-2772	297	21	in	in	ADP
inlawrev-2772	297	22	not	not	PART
inlawrev-2772	297	23	collecting	collect	VERB
inlawrev-2772	297	24	the	the	DET
inlawrev-2772	297	25	tax	tax	NOUN
inlawrev-2772	297	26	,	,	PUNCT
inlawrev-2772	297	27	and	and	CCONJ
inlawrev-2772	297	28	the	the	DET
inlawrev-2772	297	29	department	department	NOUN
inlawrev-2772	297	30	itself	itself	PRON
inlawrev-2772	297	31	had	have	AUX
inlawrev-2772	297	32	refrained	refrain	VERB
inlawrev-2772	297	33	from	from	ADP
inlawrev-2772	297	34	taking	take	VERB
inlawrev-2772	297	35	steps	step	NOUN
inlawrev-2772	297	36	to	to	PART
inlawrev-2772	297	37	collect	collect	VERB
inlawrev-2772	297	38	the	the	DET
inlawrev-2772	297	39	tax	tax	NOUN
inlawrev-2772	297	40	from	from	ADP
inlawrev-2772	297	41	the	the	DET
inlawrev-2772	297	42	petitioner.^^	petitioner.^^	NOUN
inlawrev-2772	297	43	thus	thus	ADV
inlawrev-2772	297	44	,	,	PUNCT
inlawrev-2772	297	45	the	the	DET
inlawrev-2772	297	46	requirement	requirement	NOUN
inlawrev-2772	297	47	of	of	ADP
inlawrev-2772	297	48	section	section	NOUN
inlawrev-2772	297	49	33	33	NUM
inlawrev-2772	297	50	-	-	SYM
inlawrev-2772	297	51	3	3	NUM
inlawrev-2772	297	52	-	-	PUNCT
inlawrev-2772	297	53	5	5	NUM
inlawrev-2772	297	54	-	-	PUNCT
inlawrev-2772	297	55	ll(c)(3	ll(c)(3	NOUN
inlawrev-2772	297	56	)	)	PUNCT
inlawrev-2772	297	57	was	be	AUX
inlawrev-2772	297	58	fulfilled	fulfil	VERB
inlawrev-2772	297	59	.	.	PUNCT
inlawrev-2772	297	60	^^	^^	PUNCT
inlawrev-2772	298	1	the	the	DET
inlawrev-2772	298	2	court	court	NOUN
inlawrev-2772	298	3	then	then	ADV
inlawrev-2772	298	4	devoted	devote	VERB
inlawrev-2772	298	5	the	the	DET
inlawrev-2772	298	6	rest	rest	NOUN
inlawrev-2772	298	7	of	of	ADP
inlawrev-2772	298	8	its	its	PRON
inlawrev-2772	298	9	opinion	opinion	NOUN
inlawrev-2772	298	10	to	to	ADP
inlawrev-2772	298	11	the	the	DET
inlawrev-2772	298	12	requirement	requirement	NOUN
inlawrev-2772	298	13	of	of	ADP
inlawrev-2772	298	14	section	section	NOUN
inlawrev-2772	298	15	33	33	NUM
inlawrev-2772	298	16	-	-	SYM
inlawrev-2772	298	17	3	3	NUM
inlawrev-2772	298	18	-	-	PUNCT
inlawrev-2772	298	19	5	5	NUM
inlawrev-2772	298	20	-	-	SYM
inlawrev-2772	298	21	1	1	NUM
inlawrev-2772	298	22	l(c)(2)^	l(c)(2)^	NOUN
inlawrev-2772	298	23	'	'	NUM
inlawrev-2772	298	24	*	*	NOUN
inlawrev-2772	298	25	that	that	SCONJ
inlawrev-2772	298	26	the	the	DET
inlawrev-2772	298	27	petitioner	petitioner	NOUN
inlawrev-2772	298	28	have	have	VERB
inlawrev-2772	298	29	a	a	DET
inlawrev-2772	298	30	reasonable	reasonable	ADJ
inlawrev-2772	298	31	chance	chance	NOUN
inlawrev-2772	298	32	of	of	ADP
inlawrev-2772	298	33	success	success	NOUN
inlawrev-2772	298	34	in	in	ADP
inlawrev-2772	298	35	its	its	PRON
inlawrev-2772	298	36	original	original	ADJ
inlawrev-2772	298	37	tax	tax	NOUN
inlawrev-2772	298	38	appeal	appeal	NOUN
inlawrev-2772	298	39	.	.	PUNCT
inlawrev-2772	299	1	the	the	DET
inlawrev-2772	299	2	court	court	NOUN
inlawrev-2772	299	3	defined	define	VERB
inlawrev-2772	299	4	the	the	DET
inlawrev-2772	299	5	term	term	NOUN
inlawrev-2772	299	6	"	"	PUNCT
inlawrev-2772	299	7	reasonable	reasonable	ADJ
inlawrev-2772	299	8	"	"	PUNCT
inlawrev-2772	299	9	as	as	SCONJ
inlawrev-2772	299	10	used	use	VERB
inlawrev-2772	299	11	in	in	ADP
inlawrev-2772	299	12	section	section	NOUN
inlawrev-2772	299	13	33	33	NUM
inlawrev-2772	299	14	-	-	SYM
inlawrev-2772	299	15	3	3	NUM
inlawrev-2772	299	16	-	-	NUM
inlawrev-2772	299	17	511	511	NUM
inlawrev-2772	299	18	(	(	PUNCT
inlawrev-2772	299	19	c)(2	c)(2	X
inlawrev-2772	299	20	)	)	PUNCT
inlawrev-2772	299	21	as	as	ADP
inlawrev-2772	299	22	meaning	mean	VERB
inlawrev-2772	299	23	"	"	PUNCT
inlawrev-2772	299	24	moderate	moderate	ADJ
inlawrev-2772	299	25	,	,	PUNCT
inlawrev-2772	299	26	"	"	PUNCT
inlawrev-2772	299	27	"	"	PUNCT
inlawrev-2772	299	28	tolerable	tolerable	ADJ
inlawrev-2772	299	29	,	,	PUNCT
inlawrev-2772	299	30	"	"	PUNCT
inlawrev-2772	299	31	"	"	PUNCT
inlawrev-2772	299	32	rational	rational	ADJ
inlawrev-2772	299	33	,	,	PUNCT
inlawrev-2772	299	34	"	"	PUNCT
inlawrev-2772	299	35	"	"	PUNCT
inlawrev-2772	299	36	honest	honest	ADJ
inlawrev-2772	299	37	"	"	PUNCT
inlawrev-2772	299	38	or	or	CCONJ
inlawrev-2772	299	39	"	"	PUNCT
inlawrev-2772	299	40	equitable	equitable	ADJ
inlawrev-2772	299	41	.	.	PUNCT
inlawrev-2772	300	1	"	"	PUNCT
inlawrev-2772	300	2	^^	^^	CCONJ
inlawrev-2772	300	3	the	the	DET
inlawrev-2772	300	4	court	court	NOUN
inlawrev-2772	300	5	then	then	ADV
inlawrev-2772	300	6	concluded	conclude	VERB
inlawrev-2772	300	7	that	that	SCONJ
inlawrev-2772	300	8	the	the	DET
inlawrev-2772	300	9	issue	issue	NOUN
inlawrev-2772	300	10	in	in	ADP
inlawrev-2772	300	11	this	this	DET
inlawrev-2772	300	12	case	case	NOUN
inlawrev-2772	300	13	turned	turn	VERB
inlawrev-2772	300	14	on	on	ADP
inlawrev-2772	300	15	the	the	DET
inlawrev-2772	300	16	meaning	meaning	NOUN
inlawrev-2772	300	17	of	of	ADP
inlawrev-2772	300	18	the	the	DET
inlawrev-2772	300	19	word	word	NOUN
inlawrev-2772	300	20	"	"	PUNCT
inlawrev-2772	300	21	broadcast	broadcast	NOUN
inlawrev-2772	300	22	"	"	PUNCT
inlawrev-2772	300	23	in	in	ADP
inlawrev-2772	300	24	indiana	indiana	PROPN
inlawrev-2772	300	25	code	code	PROPN
inlawrev-2772	300	26	section	section	NOUN
inlawrev-2772	300	27	6	6	NUM
inlawrev-2772	300	28	-	-	SYM
inlawrev-2772	300	29	2.5	2.5	NUM
inlawrev-2772	300	30	-	-	PUNCT
inlawrev-2772	300	31	4	4	NUM
inlawrev-2772	300	32	-	-	NUM
inlawrev-2772	300	33	10(c)(2	10(c)(2	NUM
inlawrev-2772	300	34	)	)	PUNCT
inlawrev-2772	300	35	which	which	PRON
inlawrev-2772	300	36	exempts	exempt	VERB
inlawrev-2772	300	37	from	from	ADP
inlawrev-2772	300	38	sales	sale	NOUN
inlawrev-2772	300	39	tax	tax	NOUN
inlawrev-2772	300	40	the	the	DET
inlawrev-2772	300	41	rental	rental	NOUN
inlawrev-2772	300	42	of	of	ADP
inlawrev-2772	300	43	video	video	NOUN
inlawrev-2772	300	44	tapes	tape	NOUN
inlawrev-2772	300	45	by	by	ADP
inlawrev-2772	300	46	persons	person	NOUN
inlawrev-2772	300	47	who	who	PRON
inlawrev-2772	300	48	broadcast	broadcast	VERB
inlawrev-2772	300	49	the	the	DET
inlawrev-2772	300	50	tape	tape	NOUN
inlawrev-2772	300	51	for	for	ADP
inlawrev-2772	300	52	home	home	NOUN
inlawrev-2772	300	53	viewing	viewing	NOUN
inlawrev-2772	300	54	or	or	CCONJ
inlawrev-2772	300	55	listening	listening	NOUN
inlawrev-2772	300	56	and	and	CCONJ
inlawrev-2772	300	57	that	that	SCONJ
inlawrev-2772	300	58	"	"	PUNCT
inlawrev-2772	300	59	the	the	DET
inlawrev-2772	300	60	issue	issue	NOUN
inlawrev-2772	300	61	should	should	AUX
inlawrev-2772	300	62	be	be	AUX
inlawrev-2772	300	63	resolved	resolve	VERB
inlawrev-2772	300	64	in	in	ADP
inlawrev-2772	300	65	favor	favor	NOUN
inlawrev-2772	300	66	of	of	ADP
inlawrev-2772	300	67	the	the	DET
inlawrev-2772	300	68	petitioner	petitioner	NOUN
inlawrev-2772	300	69	.	.	PUNCT
inlawrev-2772	301	1	"	"	PUNCT
inlawrev-2772	301	2	^^	^^	SYM
inlawrev-2772	301	3	iii	iii	X
inlawrev-2772	301	4	.	.	PUNCT
inlawrev-2772	301	5	gross	gross	ADJ
inlawrev-2772	301	6	earnings	earning	NOUN
inlawrev-2772	301	7	treatment	treatment	NOUN
inlawrev-2772	301	8	—	—	PUNCT
inlawrev-2772	301	9	the	the	DET
inlawrev-2772	301	10	revenue	revenue	NOUN
inlawrev-2772	301	11	department	department	NOUN
inlawrev-2772	301	12	's	's	PART
inlawrev-2772	301	13	definition	definition	NOUN
inlawrev-2772	301	14	of	of	ADP
inlawrev-2772	301	15	a	a	DET
inlawrev-2772	301	16	wholesale	wholesale	ADJ
inlawrev-2772	301	17	grocer	grocer	NOUN
inlawrev-2772	301	18	is	be	AUX
inlawrev-2772	301	19	held	hold	VERB
inlawrev-2772	301	20	invalid	invalid	ADJ
inlawrev-2772	301	21	in	in	ADP
inlawrev-2772	301	22	indiana	indiana	PROPN
inlawrev-2772	301	23	department	department	PROPN
inlawrev-2772	301	24	of	of	ADP
inlawrev-2772	301	25	revenue	revenue	NOUN
inlawrev-2772	301	26	v.	v.	ADP
inlawrev-2772	301	27	best	good	ADJ
inlawrev-2772	301	28	ever	ever	ADV
inlawrev-2772	301	29	companies	company	NOUN
inlawrev-2772	301	30	,	,	PUNCT
inlawrev-2772	301	31	inc	inc	PROPN
inlawrev-2772	301	32	.	.	PROPN
inlawrev-2772	301	33	,^'^	,^'^	PUNCT
inlawrev-2772	301	34	the	the	DET
inlawrev-2772	301	35	revenue	revenue	NOUN
inlawrev-2772	301	36	department	department	NOUN
inlawrev-2772	301	37	's	's	PART
inlawrev-2772	301	38	regulation	regulation	NOUN
inlawrev-2772	301	39	defining	define	VERB
inlawrev-2772	301	40	a	a	DET
inlawrev-2772	301	41	wholesale	wholesale	ADJ
inlawrev-2772	301	42	grocer	grocer	NOUN
inlawrev-2772	301	43	as	as	ADP
inlawrev-2772	301	44	a	a	DET
inlawrev-2772	301	45	taxpayer	taxpayer	NOUN
inlawrev-2772	301	46	"	"	PUNCT
inlawrev-2772	301	47	engaged	engage	VERB
inlawrev-2772	301	48	in	in	ADP
inlawrev-2772	301	49	the	the	DET
inlawrev-2772	301	50	business	business	NOUN
inlawrev-2772	301	51	of	of	ADP
inlawrev-2772	301	52	purchasing	purchase	VERB
inlawrev-2772	301	53	grocery	grocery	NOUN
inlawrev-2772	301	54	stocks	stock	NOUN
inlawrev-2772	301	55	.	.	PUNCT
inlawrev-2772	301	56	.	.	PUNCT
inlawrev-2772	301	57	.	.	PUNCT
inlawrev-2772	302	1	from	from	ADP
inlawrev-2772	302	2	another	another	PRON
inlawrev-2772	302	3	for	for	ADP
inlawrev-2772	302	4	resale	resale	NOUN
inlawrev-2772	302	5	in	in	ADP
inlawrev-2772	302	6	substantively	substantively	ADV
inlawrev-2772	302	7	unchanged	unchanged	ADJ
inlawrev-2772	302	8	form	form	NOUN
inlawrev-2772	302	9	to	to	ADP
inlawrev-2772	302	10	retail	retail	ADJ
inlawrev-2772	302	11	food	food	NOUN
inlawrev-2772	302	12	establishments"^^	establishments"^^	NOUN
inlawrev-2772	302	13	was	be	AUX
inlawrev-2772	302	14	struck	strike	VERB
inlawrev-2772	302	15	down	down	ADP
inlawrev-2772	302	16	as	as	ADP
inlawrev-2772	302	17	being	be	AUX
inlawrev-2772	302	18	contrary	contrary	ADJ
inlawrev-2772	302	19	to	to	ADP
inlawrev-2772	302	20	law	law	NOUN
inlawrev-2772	302	21	and	and	CCONJ
inlawrev-2772	302	22	hence	hence	ADV
inlawrev-2772	302	23	invalid	invalid	ADJ
inlawrev-2772	302	24	.	.	PUNCT
inlawrev-2772	303	1	as	as	ADP
inlawrev-2772	303	2	a	a	DET
inlawrev-2772	303	3	result	result	NOUN
inlawrev-2772	303	4	,	,	PUNCT
inlawrev-2772	303	5	many	many	ADJ
inlawrev-2772	303	6	taxpayers	taxpayer	NOUN
inlawrev-2772	303	7	in	in	ADP
inlawrev-2772	303	8	indiana	indiana	PROPN
inlawrev-2772	303	9	may	may	AUX
inlawrev-2772	303	10	now	now	ADV
inlawrev-2772	303	11	want	want	VERB
inlawrev-2772	303	12	to	to	PART
inlawrev-2772	303	13	reassess	reassess	VERB
inlawrev-2772	303	14	«	«	PUNCT
inlawrev-2772	303	15	°	°	PROPN
inlawrev-2772	303	16	512	512	NUM
inlawrev-2772	303	17	n.e.2cl	n.e.2cl	NOUN
inlawrev-2772	303	18	476	476	NUM
inlawrev-2772	303	19	(	(	PUNCT
inlawrev-2772	303	20	ind	ind	NOUN
inlawrev-2772	303	21	.	.	PUNCT
inlawrev-2772	304	1	t.c	t.c	PROPN
inlawrev-2772	304	2	.	.	PROPN
inlawrev-2772	304	3	1986	1986	NUM
inlawrev-2772	304	4	)	)	PUNCT
inlawrev-2772	304	5	.	.	PUNCT
inlawrev-2772	305	1	«	«	PUNCT
inlawrev-2772	305	2	'	'	NOUN
inlawrev-2772	305	3	m	m	VERB
inlawrev-2772	305	4	at	at	ADP
inlawrev-2772	305	5	477	477	NUM
inlawrev-2772	305	6	.	.	PUNCT
inlawrev-2772	306	1	"	"	PUNCT
inlawrev-2772	306	2	5ee	5ee	ADJ
inlawrev-2772	306	3	supra	supra	ADJ
inlawrev-2772	306	4	text	text	NOUN
inlawrev-2772	306	5	accompanying	accompanying	ADJ
inlawrev-2772	306	6	note	note	NOUN
inlawrev-2772	306	7	65	65	NUM
inlawrev-2772	306	8	.	.	PUNCT
inlawrev-2772	306	9	^^	^^	PUNCT
inlawrev-2772	306	10	video	video	NOUN
inlawrev-2772	306	11	tape	tape	NOUN
inlawrev-2772	306	12	exchange	exchange	NOUN
inlawrev-2772	306	13	,	,	PUNCT
inlawrev-2772	306	14	512	512	NUM
inlawrev-2772	306	15	n.e.2d	n.e.2d	NOUN
inlawrev-2772	306	16	at	at	ADP
inlawrev-2772	306	17	477	477	NUM
inlawrev-2772	306	18	,	,	PUNCT
inlawrev-2772	306	19	^hd	^hd	ADV
inlawrev-2772	306	20	.	.	PUNCT
inlawrev-2772	307	1	«	«	PUNCT
inlawrev-2772	307	2	^495	^495	ADJ
inlawrev-2772	307	3	n.e.2d	n.e.2d	NOUN
inlawrev-2772	307	4	785	785	NUM
inlawrev-2772	307	5	(	(	PUNCT
inlawrev-2772	307	6	ind	ind	NOUN
inlawrev-2772	307	7	.	.	PUNCT
inlawrev-2772	308	1	ct	ct	PROPN
inlawrev-2772	308	2	.	.	PUNCT
inlawrev-2772	309	1	app	app	PROPN
inlawrev-2772	309	2	.	.	PROPN
inlawrev-2772	309	3	1986	1986	NUM
inlawrev-2772	309	4	)	)	PUNCT
inlawrev-2772	309	5	.	.	PUNCT
inlawrev-2772	310	1	«	«	PUNCT
inlawrev-2772	310	2	»	»	PUNCT
inlawrev-2772	310	3	ind	ind	NOUN
inlawrev-2772	310	4	.	.	PUNCT
inlawrev-2772	311	1	admin	admin	PROPN
inlawrev-2772	311	2	.	.	PUNCT
inlawrev-2772	312	1	code	code	PROPN
inlawrev-2772	312	2	tit	tit	PROPN
inlawrev-2772	312	3	.	.	PUNCT
inlawrev-2772	313	1	45	45	NUM
inlawrev-2772	313	2	,	,	PUNCT
inlawrev-2772	313	3	r.	r.	PROPN
inlawrev-2772	313	4	1	1	NUM
inlawrev-2772	313	5	-	-	SYM
inlawrev-2772	313	6	1	1	NUM
inlawrev-2772	313	7	-	-	SYM
inlawrev-2772	313	8	77	77	NUM
inlawrev-2772	313	9	(	(	PUNCT
inlawrev-2772	313	10	1984	1984	NUM
inlawrev-2772	313	11	)	)	PUNCT
inlawrev-2772	313	12	.	.	PUNCT
inlawrev-2772	314	1	1988	1988	NUM
inlawrev-2772	314	2	]	]	PUNCT
inlawrev-2772	314	3	indiana	indiana	PROPN
inlawrev-2772	314	4	taxation	taxation	PROPN
inlawrev-2772	314	5	399	399	NUM
inlawrev-2772	314	6	whether	whether	SCONJ
inlawrev-2772	314	7	they	they	PRON
inlawrev-2772	314	8	quahfy	quahfy	VERB
inlawrev-2772	314	9	for	for	ADP
inlawrev-2772	314	10	the	the	DET
inlawrev-2772	314	11	more	more	ADV
inlawrev-2772	314	12	favorable	favorable	ADJ
inlawrev-2772	314	13	wholesale	wholesale	ADJ
inlawrev-2772	314	14	grocer	grocer	NOUN
inlawrev-2772	314	15	treatment	treatment	NOUN
inlawrev-2772	314	16	under	under	ADP
inlawrev-2772	314	17	the	the	DET
inlawrev-2772	314	18	gross	gross	ADJ
inlawrev-2772	314	19	income	income	NOUN
inlawrev-2772	314	20	tax	tax	PROPN
inlawrev-2772	314	21	act	act	PROPN
inlawrev-2772	314	22	.	.	PUNCT
inlawrev-2772	315	1	the	the	DET
inlawrev-2772	315	2	indiana	indiana	PROPN
inlawrev-2772	315	3	gross	gross	ADJ
inlawrev-2772	315	4	income	income	NOUN
inlawrev-2772	315	5	tax	tax	NOUN
inlawrev-2772	315	6	is	be	AUX
inlawrev-2772	315	7	just	just	ADV
inlawrev-2772	315	8	that	that	PRON
inlawrev-2772	315	9	—	—	PUNCT
inlawrev-2772	315	10	a	a	DET
inlawrev-2772	315	11	tax	tax	NOUN
inlawrev-2772	315	12	imposed	impose	VERB
inlawrev-2772	315	13	upon	upon	SCONJ
inlawrev-2772	315	14	the	the	DET
inlawrev-2772	315	15	total	total	ADJ
inlawrev-2772	315	16	gross	gross	ADJ
inlawrev-2772	315	17	receipts	receipt	NOUN
inlawrev-2772	315	18	of	of	ADP
inlawrev-2772	315	19	the	the	DET
inlawrev-2772	315	20	taxpayer	taxpayer	NOUN
inlawrev-2772	315	21	without	without	ADP
inlawrev-2772	315	22	any	any	DET
inlawrev-2772	315	23	deductions	deduction	NOUN
inlawrev-2772	315	24	of	of	ADP
inlawrev-2772	315	25	any	any	DET
inlawrev-2772	315	26	kind	kind	NOUN
inlawrev-2772	315	27	.	.	PUNCT
inlawrev-2772	316	1	shortly	shortly	ADV
inlawrev-2772	316	2	after	after	ADP
inlawrev-2772	316	3	the	the	DET
inlawrev-2772	316	4	enactment	enactment	NOUN
inlawrev-2772	316	5	of	of	ADP
inlawrev-2772	316	6	the	the	DET
inlawrev-2772	316	7	gross	gross	ADJ
inlawrev-2772	316	8	income	income	NOUN
inlawrev-2772	316	9	tax	tax	PROPN
inlawrev-2772	316	10	act	act	NOUN
inlawrev-2772	316	11	in	in	ADP
inlawrev-2772	316	12	1933	1933	NUM
inlawrev-2772	316	13	,	,	PUNCT
inlawrev-2772	316	14	it	it	PRON
inlawrev-2772	316	15	became	become	VERB
inlawrev-2772	316	16	apparent	apparent	ADJ
inlawrev-2772	316	17	that	that	SCONJ
inlawrev-2772	316	18	it	it	PRON
inlawrev-2772	316	19	was	be	AUX
inlawrev-2772	316	20	particularly	particularly	ADV
inlawrev-2772	316	21	harsh	harsh	ADJ
inlawrev-2772	316	22	on	on	ADP
inlawrev-2772	316	23	those	those	DET
inlawrev-2772	316	24	businesses	business	NOUN
inlawrev-2772	316	25	that	that	PRON
inlawrev-2772	316	26	operated	operate	VERB
inlawrev-2772	316	27	on	on	ADP
inlawrev-2772	316	28	a	a	DET
inlawrev-2772	316	29	very	very	ADV
inlawrev-2772	316	30	narrow	narrow	ADJ
inlawrev-2772	316	31	margin	margin	NOUN
inlawrev-2772	316	32	,	,	PUNCT
inlawrev-2772	316	33	e.g.	e.g.	ADV
inlawrev-2772	316	34	,	,	PUNCT
inlawrev-2772	316	35	wholesale	wholesale	ADJ
inlawrev-2772	316	36	grocers	grocer	NOUN
inlawrev-2772	316	37	,	,	PUNCT
inlawrev-2772	316	38	grain	grain	NOUN
inlawrev-2772	316	39	dealers	dealer	NOUN
inlawrev-2772	316	40	,	,	PUNCT
inlawrev-2772	316	41	domestic	domestic	ADJ
inlawrev-2772	316	42	casualty	casualty	NOUN
inlawrev-2772	316	43	and	and	CCONJ
inlawrev-2772	316	44	fire	fire	NOUN
inlawrev-2772	316	45	insurance	insurance	NOUN
inlawrev-2772	316	46	carriers	carrier	NOUN
inlawrev-2772	316	47	,	,	PUNCT
inlawrev-2772	316	48	financial	financial	ADJ
inlawrev-2772	316	49	institutions	institution	NOUN
inlawrev-2772	316	50	,	,	PUNCT
inlawrev-2772	316	51	and	and	CCONJ
inlawrev-2772	316	52	brokers	broker	NOUN
inlawrev-2772	316	53	.	.	PUNCT
inlawrev-2772	317	1	as	as	ADP
inlawrev-2772	317	2	a	a	DET
inlawrev-2772	317	3	result	result	NOUN
inlawrev-2772	317	4	,	,	PUNCT
inlawrev-2772	317	5	the	the	DET
inlawrev-2772	317	6	legislature	legislature	NOUN
inlawrev-2772	317	7	enacted	enact	VERB
inlawrev-2772	317	8	a	a	DET
inlawrev-2772	317	9	series	series	NOUN
inlawrev-2772	317	10	of	of	ADP
inlawrev-2772	317	11	special	special	ADJ
inlawrev-2772	317	12	amendments	amendment	NOUN
inlawrev-2772	317	13	to	to	ADP
inlawrev-2772	317	14	the	the	DET
inlawrev-2772	317	15	gross	gross	ADJ
inlawrev-2772	317	16	income	income	NOUN
inlawrev-2772	317	17	tax	tax	NOUN
inlawrev-2772	317	18	act	act	NOUN
inlawrev-2772	317	19	that	that	PRON
inlawrev-2772	317	20	allowed	allow	VERB
inlawrev-2772	317	21	some	some	PRON
inlawrev-2772	317	22	of	of	ADP
inlawrev-2772	317	23	these	these	DET
inlawrev-2772	317	24	businesses	business	NOUN
inlawrev-2772	317	25	to	to	PART
inlawrev-2772	317	26	pay	pay	VERB
inlawrev-2772	317	27	on	on	ADP
inlawrev-2772	317	28	what	what	PRON
inlawrev-2772	317	29	was	be	AUX
inlawrev-2772	317	30	called	call	VERB
inlawrev-2772	317	31	a	a	DET
inlawrev-2772	317	32	gross	gross	ADJ
inlawrev-2772	317	33	earnings	earning	NOUN
inlawrev-2772	317	34	basis	basis	NOUN
inlawrev-2772	317	35	.	.	PUNCT
inlawrev-2772	318	1	in	in	ADP
inlawrev-2772	318	2	the	the	DET
inlawrev-2772	318	3	case	case	NOUN
inlawrev-2772	318	4	of	of	ADP
inlawrev-2772	318	5	a	a	DET
inlawrev-2772	318	6	wholesale	wholesale	ADJ
inlawrev-2772	318	7	grocer	grocer	NOUN
inlawrev-2772	318	8	,	,	PUNCT
inlawrev-2772	318	9	this	this	PRON
inlawrev-2772	318	10	meant	mean	VERB
inlawrev-2772	318	11	that	that	SCONJ
inlawrev-2772	318	12	the	the	DET
inlawrev-2772	318	13	tax	tax	NOUN
inlawrev-2772	318	14	base	base	NOUN
inlawrev-2772	318	15	was	be	AUX
inlawrev-2772	318	16	its	its	PRON
inlawrev-2772	318	17	gross	gross	ADJ
inlawrev-2772	318	18	receipts	receipt	NOUN
inlawrev-2772	318	19	less	less	ADJ
inlawrev-2772	318	20	cost	cost	NOUN
inlawrev-2772	318	21	of	of	ADP
inlawrev-2772	318	22	goods	good	NOUN
inlawrev-2772	318	23	sold	sell	VERB
inlawrev-2772	318	24	and	and	CCONJ
inlawrev-2772	318	25	other	other	ADJ
inlawrev-2772	318	26	related	related	ADJ
inlawrev-2772	318	27	expenses	expense	NOUN
inlawrev-2772	318	28	.	.	PUNCT
inlawrev-2772	319	1	specifically	specifically	ADV
inlawrev-2772	319	2	,	,	PUNCT
inlawrev-2772	319	3	the	the	DET
inlawrev-2772	319	4	gross	gross	ADJ
inlawrev-2772	319	5	income	income	NOUN
inlawrev-2772	319	6	tax	tax	NOUN
inlawrev-2772	319	7	act	act	NOUN
inlawrev-2772	319	8	allows	allow	VERB
inlawrev-2772	319	9	a	a	DET
inlawrev-2772	319	10	wholesale	wholesale	ADJ
inlawrev-2772	319	11	grocer	grocer	NOUN
inlawrev-2772	319	12	that	that	PRON
inlawrev-2772	319	13	is	be	AUX
inlawrev-2772	319	14	"	"	PUNCT
inlawrev-2772	319	15	engaged	engage	VERB
inlawrev-2772	319	16	in	in	ADP
inlawrev-2772	319	17	the	the	DET
inlawrev-2772	319	18	business	business	NOUN
inlawrev-2772	319	19	of	of	ADP
inlawrev-2772	319	20	selhng	selhng	PROPN
inlawrev-2772	319	21	stocks	stock	NOUN
inlawrev-2772	319	22	of	of	ADP
inlawrev-2772	319	23	groceries	grocery	NOUN
inlawrev-2772	319	24	"	"	PUNCT
inlawrev-2772	319	25	to	to	PART
inlawrev-2772	319	26	calculate	calculate	VERB
inlawrev-2772	319	27	its	its	PRON
inlawrev-2772	319	28	taxes	taxis	NOUN
inlawrev-2772	319	29	based	base	VERB
inlawrev-2772	319	30	on	on	ADP
inlawrev-2772	319	31	its	its	PRON
inlawrev-2772	319	32	gross	gross	ADJ
inlawrev-2772	319	33	earnings	earning	NOUN
inlawrev-2772	319	34	which	which	PRON
inlawrev-2772	319	35	*	*	PUNCT
inlawrev-2772	319	36	'	'	PUNCT
inlawrev-2772	319	37	are	be	AUX
inlawrev-2772	319	38	derived	derive	VERB
inlawrev-2772	319	39	from	from	ADP
inlawrev-2772	319	40	wholesale	wholesale	ADJ
inlawrev-2772	319	41	sales	sale	NOUN
inlawrev-2772	319	42	of	of	ADP
inlawrev-2772	319	43	stocks	stock	NOUN
inlawrev-2772	319	44	of	of	ADP
inlawrev-2772	319	45	groceries	grocery	NOUN
inlawrev-2772	319	46	.	.	PUNCT
inlawrev-2772	319	47	.	.	PUNCT
inlawrev-2772	319	48	.	.	PUNCT
inlawrev-2772	320	1	to	to	ADP
inlawrev-2772	320	2	retail	retail	ADJ
inlawrev-2772	320	3	food	food	NOUN
inlawrev-2772	320	4	estabushments	estabushment	NOUN
inlawrev-2772	320	5	.	.	PUNCT
inlawrev-2772	321	1	"^^	"^^	VERB
inlawrev-2772	321	2	"	"	PUNCT
inlawrev-2772	321	3	wholesale	wholesale	ADJ
inlawrev-2772	321	4	sales	sale	NOUN
inlawrev-2772	321	5	"	"	PUNCT
inlawrev-2772	321	6	as	as	SCONJ
inlawrev-2772	321	7	defined	define	VERB
inlawrev-2772	321	8	in	in	ADP
inlawrev-2772	321	9	the	the	DET
inlawrev-2772	321	10	statute	statute	NOUN
inlawrev-2772	321	11	include	include	VERB
inlawrev-2772	321	12	"	"	PUNCT
inlawrev-2772	321	13	sales	sale	NOUN
inlawrev-2772	321	14	of	of	ADP
inlawrev-2772	321	15	tangible	tangible	ADJ
inlawrev-2772	321	16	personal	personal	ADJ
inlawrev-2772	321	17	property	property	NOUN
inlawrev-2772	321	18	...	...	PUNCT
inlawrev-2772	321	19	for	for	ADP
inlawrev-2772	321	20	resale	resale	NOUN
inlawrev-2772	321	21	in	in	ADP
inlawrev-2772	321	22	the	the	DET
inlawrev-2772	321	23	form	form	NOUN
inlawrev-2772	321	24	in	in	ADP
inlawrev-2772	321	25	which	which	PRON
inlawrev-2772	321	26	it	it	PRON
inlawrev-2772	321	27	was	be	AUX
inlawrev-2772	321	28	purchased	purchase	VERB
inlawrev-2772	321	29	.	.	PUNCT
inlawrev-2772	322	1	"^	"^	PUNCT
inlawrev-2772	322	2	in	in	ADP
inlawrev-2772	322	3	1978	1978	NUM
inlawrev-2772	322	4	,	,	PUNCT
inlawrev-2772	322	5	however	however	ADV
inlawrev-2772	322	6	,	,	PUNCT
inlawrev-2772	322	7	the	the	DET
inlawrev-2772	322	8	revenue	revenue	NOUN
inlawrev-2772	322	9	department	department	PROPN
inlawrev-2772	322	10	adopted	adopt	VERB
inlawrev-2772	322	11	new	new	ADJ
inlawrev-2772	322	12	gross	gross	ADJ
inlawrev-2772	322	13	income	income	NOUN
inlawrev-2772	322	14	tax	tax	NOUN
inlawrev-2772	322	15	regulations	regulation	NOUN
inlawrev-2772	322	16	which	which	PRON
inlawrev-2772	322	17	defined	define	VERB
inlawrev-2772	322	18	a	a	DET
inlawrev-2772	322	19	"	"	PUNCT
inlawrev-2772	322	20	wholesale	wholesale	ADJ
inlawrev-2772	322	21	grocer	grocer	NOUN
inlawrev-2772	322	22	"	"	PUNCT
inlawrev-2772	322	23	as	as	ADP
inlawrev-2772	322	24	a	a	DET
inlawrev-2772	322	25	taxpayer	taxpayer	NOUN
inlawrev-2772	322	26	who	who	PRON
inlawrev-2772	322	27	is	be	AUX
inlawrev-2772	322	28	"	"	PUNCT
inlawrev-2772	322	29	engaged	engage	VERB
inlawrev-2772	322	30	in	in	ADP
inlawrev-2772	322	31	the	the	DET
inlawrev-2772	322	32	business	business	NOUN
inlawrev-2772	322	33	of	of	ADP
inlawrev-2772	322	34	purchasing	purchase	VERB
inlawrev-2772	322	35	grocery	grocery	NOUN
inlawrev-2772	322	36	stocks	stock	NOUN
inlawrev-2772	322	37	.	.	PUNCT
inlawrev-2772	322	38	.	.	PUNCT
inlawrev-2772	322	39	.	.	PUNCT
inlawrev-2772	323	1	from	from	ADP
inlawrev-2772	323	2	another	another	PRON
inlawrev-2772	323	3	for	for	ADP
inlawrev-2772	323	4	resale	resale	NOUN
inlawrev-2772	323	5	in	in	ADP
inlawrev-2772	323	6	substantively	substantively	ADV
inlawrev-2772	323	7	unchanged	unchanged	ADJ
inlawrev-2772	323	8	form	form	NOUN
inlawrev-2772	323	9	to	to	ADP
inlawrev-2772	323	10	retail	retail	ADJ
inlawrev-2772	323	11	food	food	NOUN
inlawrev-2772	323	12	establishments	establishment	NOUN
inlawrev-2772	323	13	.	.	PUNCT
inlawrev-2772	324	1	"^^	"^^	AUX
inlawrev-2772	324	2	following	follow	VERB
inlawrev-2772	324	3	a	a	DET
inlawrev-2772	324	4	protest	protest	NOUN
inlawrev-2772	324	5	hearing	hearing	NOUN
inlawrev-2772	324	6	,	,	PUNCT
inlawrev-2772	324	7	the	the	DET
inlawrev-2772	324	8	department	department	NOUN
inlawrev-2772	324	9	of	of	ADP
inlawrev-2772	324	10	revenue	revenue	NOUN
inlawrev-2772	324	11	had	have	AUX
inlawrev-2772	324	12	issued	issue	VERB
inlawrev-2772	324	13	a	a	DET
inlawrev-2772	324	14	letter	letter	NOUN
inlawrev-2772	324	15	of	of	ADP
inlawrev-2772	324	16	findings	finding	NOUN
inlawrev-2772	324	17	concluding	conclude	VERB
inlawrev-2772	324	18	that	that	PRON
inlawrev-2772	324	19	best	good	ADJ
inlawrev-2772	324	20	ever	ever	ADV
inlawrev-2772	324	21	,	,	PUNCT
inlawrev-2772	324	22	a	a	DET
inlawrev-2772	324	23	dairy	dairy	NOUN
inlawrev-2772	324	24	operation	operation	NOUN
inlawrev-2772	324	25	,	,	PUNCT
inlawrev-2772	324	26	was	be	AUX
inlawrev-2772	324	27	not	not	PART
inlawrev-2772	324	28	a	a	DET
inlawrev-2772	324	29	wholesale	wholesale	ADJ
inlawrev-2772	324	30	grocer	grocer	NOUN
inlawrev-2772	324	31	because	because	SCONJ
inlawrev-2772	324	32	it	it	PRON
inlawrev-2772	324	33	processed	process	VERB
inlawrev-2772	324	34	raw	raw	ADJ
inlawrev-2772	324	35	milk	milk	NOUN
inlawrev-2772	324	36	into	into	ADP
inlawrev-2772	324	37	homogenized	homogenized	ADJ
inlawrev-2772	324	38	milk	milk	NOUN
inlawrev-2772	324	39	,	,	PUNCT
inlawrev-2772	324	40	cottage	cottage	NOUN
inlawrev-2772	324	41	cheese	cheese	NOUN
inlawrev-2772	324	42	,	,	PUNCT
inlawrev-2772	324	43	ice	ice	NOUN
inlawrev-2772	324	44	cream	cream	NOUN
inlawrev-2772	324	45	,	,	PUNCT
inlawrev-2772	324	46	and	and	CCONJ
inlawrev-2772	324	47	half	half	ADJ
inlawrev-2772	324	48	-	-	PUNCT
inlawrev-2772	324	49	and	and	CCONJ
inlawrev-2772	324	50	-	-	PUNCT
inlawrev-2772	324	51	half	half	NOUN
inlawrev-2772	324	52	and	and	CCONJ
inlawrev-2772	324	53	,	,	PUNCT
inlawrev-2772	324	54	therefore	therefore	ADV
inlawrev-2772	324	55	,	,	PUNCT
inlawrev-2772	324	56	did	do	AUX
inlawrev-2772	324	57	not	not	PART
inlawrev-2772	324	58	sell	sell	VERB
inlawrev-2772	324	59	its	its	PRON
inlawrev-2772	324	60	product	product	NOUN
inlawrev-2772	324	61	in	in	ADP
inlawrev-2772	324	62	''	''	PUNCT
inlawrev-2772	324	63	substantially	substantially	ADV
inlawrev-2772	324	64	unchanged	unchanged	ADJ
inlawrev-2772	324	65	form	form	NOUN
inlawrev-2772	324	66	.	.	PUNCT
inlawrev-2772	325	1	"^^	"^^	PROPN
inlawrev-2772	325	2	best	well	ADV
inlawrev-2772	325	3	ever	ever	ADV
inlawrev-2772	325	4	filed	file	VERB
inlawrev-2772	325	5	an	an	DET
inlawrev-2772	325	6	appeal	appeal	NOUN
inlawrev-2772	325	7	.	.	PUNCT
inlawrev-2772	326	1	although	although	SCONJ
inlawrev-2772	326	2	a	a	DET
inlawrev-2772	326	3	good	good	ADJ
inlawrev-2772	326	4	portion	portion	NOUN
inlawrev-2772	326	5	of	of	ADP
inlawrev-2772	326	6	the	the	DET
inlawrev-2772	326	7	trial	trial	NOUN
inlawrev-2772	326	8	was	be	AUX
inlawrev-2772	326	9	devoted	devoted	ADJ
inlawrev-2772	326	10	to	to	ADP
inlawrev-2772	326	11	whether	whether	SCONJ
inlawrev-2772	326	12	the	the	DET
inlawrev-2772	326	13	term	term	NOUN
inlawrev-2772	326	14	"	"	PUNCT
inlawrev-2772	326	15	substantively	substantively	ADV
inlawrev-2772	326	16	unchanged	unchanged	ADJ
inlawrev-2772	326	17	form	form	NOUN
inlawrev-2772	326	18	"	"	PUNCT
inlawrev-2772	326	19	as	as	SCONJ
inlawrev-2772	326	20	used	use	VERB
inlawrev-2772	326	21	in	in	ADP
inlawrev-2772	326	22	the	the	DET
inlawrev-2772	326	23	regulation	regulation	NOUN
inlawrev-2772	326	24	was	be	AUX
inlawrev-2772	326	25	the	the	DET
inlawrev-2772	326	26	same	same	ADJ
inlawrev-2772	326	27	as	as	ADP
inlawrev-2772	326	28	"	"	PUNCT
inlawrev-2772	326	29	substantially	substantially	ADV
inlawrev-2772	326	30	unchanged	unchanged	ADJ
inlawrev-2772	326	31	form	form	NOUN
inlawrev-2772	326	32	,	,	PUNCT
inlawrev-2772	326	33	"	"	PUNCT
inlawrev-2772	326	34	as	as	SCONJ
inlawrev-2772	326	35	the	the	DET
inlawrev-2772	326	36	department	department	NOUN
inlawrev-2772	326	37	had	have	AUX
inlawrev-2772	326	38	stated	state	VERB
inlawrev-2772	326	39	in	in	ADP
inlawrev-2772	326	40	its	its	PRON
inlawrev-2772	326	41	letter	letter	NOUN
inlawrev-2772	326	42	of	of	ADP
inlawrev-2772	326	43	findings	finding	NOUN
inlawrev-2772	326	44	,	,	PUNCT
inlawrev-2772	326	45	the	the	DET
inlawrev-2772	326	46	court	court	NOUN
inlawrev-2772	326	47	of	of	ADP
inlawrev-2772	326	48	appeals	appeals	PROPN
inlawrev-2772	326	49	avoided	avoid	VERB
inlawrev-2772	326	50	that	that	DET
inlawrev-2772	326	51	issue	issue	NOUN
inlawrev-2772	326	52	altogether	altogether	ADV
inlawrev-2772	326	53	by	by	ADP
inlawrev-2772	326	54	simply	simply	ADV
inlawrev-2772	326	55	finding	find	VERB
inlawrev-2772	326	56	the	the	DET
inlawrev-2772	326	57	regulation	regulation	NOUN
inlawrev-2772	326	58	invalid	invalid	ADJ
inlawrev-2772	326	59	.	.	PUNCT
inlawrev-2772	326	60	^^	^^	PUNCT
inlawrev-2772	327	1	the	the	DET
inlawrev-2772	327	2	court	court	NOUN
inlawrev-2772	327	3	found	find	VERB
inlawrev-2772	327	4	the	the	DET
inlawrev-2772	327	5	department	department	NOUN
inlawrev-2772	327	6	's	's	PART
inlawrev-2772	327	7	regulation	regulation	NOUN
inlawrev-2772	327	8	was	be	AUX
inlawrev-2772	327	9	inconsistent	inconsistent	ADJ
inlawrev-2772	327	10	with	with	ADP
inlawrev-2772	327	11	the	the	DET
inlawrev-2772	327	12	gross	gross	ADJ
inlawrev-2772	327	13	income	income	NOUN
inlawrev-2772	327	14	tax	tax	NOUN
inlawrev-2772	327	15	act	act	NOUN
inlawrev-2772	327	16	in	in	ADP
inlawrev-2772	327	17	two	two	NUM
inlawrev-2772	327	18	respects	respect	NOUN
inlawrev-2772	327	19	.	.	PUNCT
inlawrev-2772	328	1	first	first	ADV
inlawrev-2772	328	2	,	,	PUNCT
inlawrev-2772	328	3	it	it	PRON
inlawrev-2772	328	4	sought	seek	VERB
inlawrev-2772	328	5	to	to	PART
inlawrev-2772	328	6	require	require	VERB
inlawrev-2772	328	7	that	that	SCONJ
inlawrev-2772	328	8	the	the	DET
inlawrev-2772	328	9	taxpayer	taxpayer	NOUN
inlawrev-2772	328	10	claiming	claim	VERB
inlawrev-2772	328	11	to	to	PART
inlawrev-2772	328	12	be	be	AUX
inlawrev-2772	328	13	a	a	DET
inlawrev-2772	328	14	wholesale	wholesale	ADJ
inlawrev-2772	328	15	grocer	grocer	NOUN
inlawrev-2772	328	16	purchase	purchase	NOUN
inlawrev-2772	328	17	grocery	grocery	NOUN
inlawrev-2772	328	18	stocks	stock	NOUN
inlawrev-2772	328	19	{	{	PUNCT
inlawrev-2772	328	20	i.e.	i.e.	X
inlawrev-2772	328	21	,	,	PUNCT
inlawrev-2772	328	22	finished	finish	VERB
inlawrev-2772	328	23	grocery	grocery	NOUN
inlawrev-2772	328	24	products	product	NOUN
inlawrev-2772	328	25	)	)	PUNCT
inlawrev-2772	328	26	.	.	PUNCT
inlawrev-2772	329	1	the	the	DET
inlawrev-2772	329	2	court	court	NOUN
inlawrev-2772	329	3	of	of	ADP
inlawrev-2772	329	4	appeals	appeals	PROPN
inlawrev-2772	329	5	rejected	reject	VERB
inlawrev-2772	329	6	this	this	DET
inlawrev-2772	329	7	aspect	aspect	NOUN
inlawrev-2772	329	8	of	of	ADP
inlawrev-2772	329	9	the	the	DET
inlawrev-2772	329	10	regulation	regulation	NOUN
inlawrev-2772	329	11	because	because	SCONJ
inlawrev-2772	329	12	the	the	DET
inlawrev-2772	329	13	gross	gross	ADJ
inlawrev-2772	329	14	income	income	NOUN
inlawrev-2772	329	15	tax	tax	NOUN
inlawrev-2772	329	16	act	act	NOUN
inlawrev-2772	329	17	puts	put	VERB
inlawrev-2772	329	18	«	«	PUNCT
inlawrev-2772	329	19	^lnd	^lnd	NUM
inlawrev-2772	329	20	.	.	PUNCT
inlawrev-2772	330	1	code	code	NOUN
inlawrev-2772	330	2	§	§	PROPN
inlawrev-2772	330	3	6	6	NUM
inlawrev-2772	330	4	-	-	SYM
inlawrev-2772	330	5	2.1	2.1	NUM
inlawrev-2772	330	6	-	-	PUNCT
inlawrev-2772	330	7	1	1	NUM
inlawrev-2772	330	8	-	-	SYM
inlawrev-2772	330	9	4	4	NUM
inlawrev-2772	330	10	(	(	PUNCT
inlawrev-2772	330	11	1982	1982	NUM
inlawrev-2772	330	12	)	)	PUNCT
inlawrev-2772	330	13	(	(	PUNCT
inlawrev-2772	330	14	emphasis	emphasis	NOUN
inlawrev-2772	330	15	added	add	VERB
inlawrev-2772	330	16	)	)	PUNCT
inlawrev-2772	330	17	.	.	PUNCT
inlawrev-2772	331	1	'	'	PUNCT
inlawrev-2772	331	2	^ind	^ind	NUM
inlawrev-2772	331	3	.	.	PUNCT
inlawrev-2772	332	1	code	code	NOUN
inlawrev-2772	332	2	§	§	PROPN
inlawrev-2772	332	3	6	6	NUM
inlawrev-2772	332	4	-	-	SYM
inlawrev-2772	332	5	2	2	NUM
inlawrev-2772	332	6	.	.	NOUN
inlawrev-2772	332	7	1	1	NUM
inlawrev-2772	332	8	-	-	NUM
inlawrev-2772	332	9	21(c)(1)(a	21(c)(1)(a	NOUN
inlawrev-2772	332	10	)	)	PUNCT
inlawrev-2772	332	11	(	(	PUNCT
inlawrev-2772	332	12	1982	1982	NUM
inlawrev-2772	332	13	&	&	CCONJ
inlawrev-2772	332	14	supp	supp	PROPN
inlawrev-2772	332	15	.	.	PUNCT
inlawrev-2772	332	16	1987	1987	NUM
inlawrev-2772	332	17	)	)	PUNCT
inlawrev-2772	332	18	.	.	PUNCT
inlawrev-2772	333	1	"	"	PUNCT
inlawrev-2772	333	2	ind	ind	NOUN
inlawrev-2772	333	3	.	.	PUNCT
inlawrev-2772	334	1	admin	admin	PROPN
inlawrev-2772	334	2	.	.	PUNCT
inlawrev-2772	335	1	code	code	PROPN
inlawrev-2772	335	2	tit	tit	PROPN
inlawrev-2772	335	3	.	.	PUNCT
inlawrev-2772	336	1	45	45	NUM
inlawrev-2772	336	2	,	,	PUNCT
inlawrev-2772	336	3	r.	r.	PROPN
inlawrev-2772	336	4	1	1	NUM
inlawrev-2772	336	5	-	-	SYM
inlawrev-2772	336	6	1	1	NUM
inlawrev-2772	336	7	-	-	SYM
inlawrev-2772	336	8	77	77	NUM
inlawrev-2772	336	9	(	(	PUNCT
inlawrev-2772	336	10	1984	1984	NUM
inlawrev-2772	336	11	)	)	PUNCT
inlawrev-2772	336	12	(	(	PUNCT
inlawrev-2772	336	13	emphasis	emphasis	NOUN
inlawrev-2772	336	14	added	add	VERB
inlawrev-2772	336	15	)	)	PUNCT
inlawrev-2772	336	16	.	.	PUNCT
inlawrev-2772	337	1	^^495	^^495	PROPN
inlawrev-2772	337	2	n.e.2d	n.e.2d	NOUN
inlawrev-2772	337	3	at	at	ADP
inlawrev-2772	337	4	786	786	NUM
inlawrev-2772	337	5	(	(	PUNCT
inlawrev-2772	337	6	emphasis	emphasis	NOUN
inlawrev-2772	337	7	added	add	VERB
inlawrev-2772	337	8	)	)	PUNCT
inlawrev-2772	337	9	.	.	PUNCT
inlawrev-2772	338	1	^hd	^hd	ADV
inlawrev-2772	338	2	.	.	PUNCT
inlawrev-2772	339	1	at	at	ADP
inlawrev-2772	339	2	788	788	NUM
inlawrev-2772	339	3	.	.	PUNCT
inlawrev-2772	339	4	400	400	NUM
inlawrev-2772	339	5	indiana	indiana	PROPN
inlawrev-2772	339	6	law	law	PROPN
inlawrev-2772	339	7	review	review	NOUN
inlawrev-2772	339	8	[	[	X
inlawrev-2772	339	9	vol	vol	NOUN
inlawrev-2772	339	10	.	.	PUNCT
inlawrev-2772	340	1	21:383	21:383	NUM
inlawrev-2772	341	1	no	no	DET
inlawrev-2772	341	2	limitations	limitation	NOUN
inlawrev-2772	341	3	on	on	ADP
inlawrev-2772	341	4	the	the	DET
inlawrev-2772	341	5	wholesale	wholesale	ADJ
inlawrev-2772	341	6	grocer	grocer	NOUN
inlawrev-2772	341	7	's	's	PART
inlawrev-2772	341	8	purchases	purchase	NOUN
inlawrev-2772	341	9	.	.	PUNCT
inlawrev-2772	342	1	^"^	^"^	PROPN
inlawrev-2772	342	2	second	second	ADJ
inlawrev-2772	342	3	,	,	PUNCT
inlawrev-2772	342	4	the	the	DET
inlawrev-2772	342	5	regulation	regulation	NOUN
inlawrev-2772	342	6	sought	seek	VERB
inlawrev-2772	342	7	to	to	PART
inlawrev-2772	342	8	require	require	VERB
inlawrev-2772	342	9	the	the	DET
inlawrev-2772	342	10	taxpayer	taxpayer	NOUN
inlawrev-2772	342	11	,	,	PUNCT
inlawrev-2772	342	12	to	to	PART
inlawrev-2772	342	13	be	be	AUX
inlawrev-2772	342	14	a	a	DET
inlawrev-2772	342	15	wholesale	wholesale	ADJ
inlawrev-2772	342	16	grocer	grocer	NOUN
inlawrev-2772	342	17	,	,	PUNCT
inlawrev-2772	342	18	to	to	PART
inlawrev-2772	342	19	sell	sell	VERB
inlawrev-2772	342	20	its	its	PRON
inlawrev-2772	342	21	goods	good	NOUN
inlawrev-2772	342	22	in	in	ADP
inlawrev-2772	342	23	substantively	substantively	ADV
inlawrev-2772	342	24	unchanged	unchanged	ADJ
inlawrev-2772	342	25	form	form	NOUN
inlawrev-2772	342	26	.	.	PUNCT
inlawrev-2772	343	1	clearly	clearly	ADV
inlawrev-2772	343	2	,	,	PUNCT
inlawrev-2772	343	3	under	under	ADP
inlawrev-2772	343	4	the	the	DET
inlawrev-2772	343	5	act	act	NOUN
inlawrev-2772	343	6	itself	itself	PRON
inlawrev-2772	343	7	,	,	PUNCT
inlawrev-2772	343	8	it	it	PRON
inlawrev-2772	343	9	is	be	AUX
inlawrev-2772	343	10	the	the	DET
inlawrev-2772	343	11	wholesale	wholesale	ADJ
inlawrev-2772	343	12	grocer	grocer	NOUN
inlawrev-2772	343	13	's	's	PART
inlawrev-2772	343	14	customer	customer	NOUN
inlawrev-2772	343	15	,	,	PUNCT
inlawrev-2772	343	16	not	not	PART
inlawrev-2772	343	17	the	the	DET
inlawrev-2772	343	18	wholesale	wholesale	ADJ
inlawrev-2772	343	19	grocer	grocer	NOUN
inlawrev-2772	343	20	,	,	PUNCT
inlawrev-2772	343	21	that	that	PRON
inlawrev-2772	343	22	must	must	AUX
inlawrev-2772	343	23	resell	resell	VERB
inlawrev-2772	343	24	the	the	DET
inlawrev-2772	343	25	goods	good	NOUN
inlawrev-2772	343	26	in	in	ADP
inlawrev-2772	343	27	the	the	DET
inlawrev-2772	343	28	same	same	ADJ
inlawrev-2772	343	29	form	form	NOUN
inlawrev-2772	343	30	.	.	PUNCT
inlawrev-2772	344	1	the	the	DET
inlawrev-2772	344	2	court	court	NOUN
inlawrev-2772	344	3	said	say	VERB
inlawrev-2772	344	4	:	:	PUNCT
inlawrev-2772	344	5	under	under	ADP
inlawrev-2772	344	6	the	the	DET
inlawrev-2772	344	7	pertinent	pertinent	ADJ
inlawrev-2772	344	8	provisions	provision	NOUN
inlawrev-2772	344	9	of	of	ADP
inlawrev-2772	344	10	the	the	DET
inlawrev-2772	344	11	act	act	NOUN
inlawrev-2772	344	12	,	,	PUNCT
inlawrev-2772	344	13	a	a	DET
inlawrev-2772	344	14	taxpayer	taxpayer	NOUN
inlawrev-2772	344	15	that	that	PRON
inlawrev-2772	344	16	is	be	AUX
inlawrev-2772	344	17	engaged	engage	VERB
inlawrev-2772	344	18	in	in	ADP
inlawrev-2772	344	19	the	the	DET
inlawrev-2772	344	20	business	business	NOUN
inlawrev-2772	344	21	of	of	ADP
inlawrev-2772	344	22	selling	sell	VERB
inlawrev-2772	344	23	stocks	stock	NOUN
inlawrev-2772	344	24	of	of	ADP
inlawrev-2772	344	25	groceries	grocery	NOUN
inlawrev-2772	344	26	may	may	AUX
inlawrev-2772	344	27	calculate	calculate	VERB
inlawrev-2772	344	28	its	its	PRON
inlawrev-2772	344	29	taxes	taxis	NOUN
inlawrev-2772	344	30	based	base	VERB
inlawrev-2772	344	31	on	on	ADP
inlawrev-2772	344	32	its	its	PRON
inlawrev-2772	344	33	gross	gross	ADJ
inlawrev-2772	344	34	earnings	earning	NOUN
inlawrev-2772	344	35	derived	derive	VERB
inlawrev-2772	344	36	from	from	ADP
inlawrev-2772	344	37	sales	sale	NOUN
inlawrev-2772	344	38	of	of	ADP
inlawrev-2772	344	39	stocks	stock	NOUN
inlawrev-2772	344	40	of	of	ADP
inlawrev-2772	344	41	groceries	grocery	NOUN
inlawrev-2772	344	42	to	to	ADP
inlawrev-2772	344	43	a	a	DET
inlawrev-2772	344	44	retail	retail	ADJ
inlawrev-2772	344	45	food	food	NOUN
inlawrev-2772	344	46	establishment	establishment	NOUN
inlawrev-2772	344	47	if	if	SCONJ
inlawrev-2772	344	48	the	the	DET
inlawrev-2772	344	49	retailer	retailer	NOUN
inlawrev-2772	344	50	purchased	purchase	VERB
inlawrev-2772	344	51	the	the	DET
inlawrev-2772	344	52	grocery	grocery	NOUN
inlawrev-2772	344	53	stocks	stock	NOUN
inlawrev-2772	344	54	for	for	ADP
inlawrev-2772	344	55	the	the	DET
inlawrev-2772	344	56	purpose	purpose	NOUN
inlawrev-2772	344	57	of	of	ADP
inlawrev-2772	344	58	reselling	resell	VERB
inlawrev-2772	344	59	them	they	PRON
inlawrev-2772	344	60	in	in	ADP
inlawrev-2772	344	61	the	the	DET
inlawrev-2772	344	62	form	form	NOUN
inlawrev-2772	344	63	in	in	ADP
inlawrev-2772	344	64	which	which	PRON
inlawrev-2772	344	65	it	it	PRON
inlawrev-2772	344	66	purchased	purchase	VERB
inlawrev-2772	344	67	them	they	PRON
inlawrev-2772	344	68	.	.	PUNCT
inlawrev-2772	345	1	the	the	DET
inlawrev-2772	345	2	act	act	NOUN
inlawrev-2772	345	3	thus	thus	ADV
inlawrev-2772	345	4	looks	look	VERB
inlawrev-2772	345	5	to	to	ADP
inlawrev-2772	345	6	the	the	DET
inlawrev-2772	345	7	identity	identity	NOUN
inlawrev-2772	345	8	and	and	CCONJ
inlawrev-2772	345	9	intentions	intention	NOUN
inlawrev-2772	345	10	of	of	ADP
inlawrev-2772	345	11	the	the	DET
inlawrev-2772	345	12	purchaser	purchaser	NOUN
inlawrev-2772	345	13	at	at	ADP
inlawrev-2772	345	14	the	the	DET
inlawrev-2772	345	15	moment	moment	NOUN
inlawrev-2772	345	16	of	of	ADP
inlawrev-2772	345	17	the	the	DET
inlawrev-2772	345	18	sale	sale	NOUN
inlawrev-2772	345	19	to	to	PART
inlawrev-2772	345	20	determine	determine	VERB
inlawrev-2772	345	21	the	the	DET
inlawrev-2772	345	22	character	character	NOUN
inlawrev-2772	345	23	of	of	ADP
inlawrev-2772	345	24	the	the	DET
inlawrev-2772	345	25	sale	sale	NOUN
inlawrev-2772	345	26	and	and	CCONJ
inlawrev-2772	345	27	,	,	PUNCT
inlawrev-2772	345	28	consequently	consequently	ADV
inlawrev-2772	345	29	,	,	PUNCT
inlawrev-2772	345	30	the	the	DET
inlawrev-2772	345	31	method	method	NOUN
inlawrev-2772	345	32	of	of	ADP
inlawrev-2772	345	33	calculating	calculate	VERB
inlawrev-2772	345	34	the	the	DET
inlawrev-2772	345	35	taxpayer	taxpayer	NOUN
inlawrev-2772	345	36	's	's	PART
inlawrev-2772	345	37	gross	gross	ADJ
inlawrev-2772	345	38	income	income	NOUN
inlawrev-2772	345	39	taxes	taxis	NOUN
inlawrev-2772	345	40	.	.	PUNCT
inlawrev-2772	346	1	the	the	DET
inlawrev-2772	346	2	act	act	NOUN
inlawrev-2772	346	3	says	say	VERB
inlawrev-2772	346	4	nothing	nothing	PRON
inlawrev-2772	346	5	about	about	ADP
inlawrev-2772	346	6	where	where	SCONJ
inlawrev-2772	346	7	or	or	CCONJ
inlawrev-2772	346	8	how	how	SCONJ
inlawrev-2772	346	9	the	the	DET
inlawrev-2772	346	10	taxpayer	taxpayer	NOUN
inlawrev-2772	346	11	acquired	acquire	VERB
inlawrev-2772	346	12	the	the	DET
inlawrev-2772	346	13	grocery	grocery	NOUN
inlawrev-2772	346	14	stocks	stock	NOUN
inlawrev-2772	346	15	or	or	CCONJ
inlawrev-2772	346	16	what	what	PRON
inlawrev-2772	346	17	it	it	PRON
inlawrev-2772	346	18	did	do	VERB
inlawrev-2772	346	19	with	with	ADP
inlawrev-2772	346	20	them	they	PRON
inlawrev-2772	346	21	prior	prior	ADV
inlawrev-2772	346	22	to	to	ADP
inlawrev-2772	346	23	the	the	DET
inlawrev-2772	346	24	sale	sale	NOUN
inlawrev-2772	346	25	to	to	ADP
inlawrev-2772	346	26	a	a	DET
inlawrev-2772	346	27	retail	retail	ADJ
inlawrev-2772	346	28	food	food	NOUN
inlawrev-2772	346	29	establishment.^^	establishment.^^	NOUN
inlawrev-2772	346	30	in	in	ADP
inlawrev-2772	346	31	rejecting	reject	VERB
inlawrev-2772	346	32	the	the	DET
inlawrev-2772	346	33	department	department	NOUN
inlawrev-2772	346	34	's	's	PART
inlawrev-2772	346	35	attempt	attempt	NOUN
inlawrev-2772	346	36	to	to	PART
inlawrev-2772	346	37	narrowly	narrowly	ADV
inlawrev-2772	346	38	define	define	VERB
inlawrev-2772	346	39	the	the	DET
inlawrev-2772	346	40	term	term	NOUN
inlawrev-2772	346	41	'	'	PUNCT
inlawrev-2772	346	42	*	*	ADJ
inlawrev-2772	346	43	wholesale	wholesale	ADJ
inlawrev-2772	346	44	grocer	grocer	NOUN
inlawrev-2772	346	45	"	"	PUNCT
inlawrev-2772	346	46	by	by	ADP
inlawrev-2772	346	47	regulation	regulation	NOUN
inlawrev-2772	346	48	,	,	PUNCT
inlawrev-2772	346	49	the	the	DET
inlawrev-2772	346	50	court	court	NOUN
inlawrev-2772	346	51	of	of	ADP
inlawrev-2772	346	52	appeals	appeals	PROPN
inlawrev-2772	346	53	reminded	remind	VERB
inlawrev-2772	346	54	the	the	DET
inlawrev-2772	346	55	department	department	NOUN
inlawrev-2772	346	56	again	again	ADV
inlawrev-2772	346	57	that	that	SCONJ
inlawrev-2772	346	58	it	it	PRON
inlawrev-2772	346	59	is	be	AUX
inlawrev-2772	346	60	an	an	DET
inlawrev-2772	346	61	administrative	administrative	ADJ
inlawrev-2772	346	62	agency	agency	NOUN
inlawrev-2772	346	63	and	and	CCONJ
inlawrev-2772	346	64	,	,	PUNCT
inlawrev-2772	346	65	as	as	ADP
inlawrev-2772	346	66	such	such	ADJ
inlawrev-2772	346	67	,	,	PUNCT
inlawrev-2772	346	68	"	"	PUNCT
inlawrev-2772	346	69	[	[	PUNCT
inlawrev-2772	346	70	i]ts	i]ts	NOUN
inlawrev-2772	346	71	powers	power	NOUN
inlawrev-2772	346	72	are	be	AUX
inlawrev-2772	346	73	strictly	strictly	ADV
inlawrev-2772	346	74	limited	limit	VERB
inlawrev-2772	346	75	to	to	ADP
inlawrev-2772	346	76	its	its	PRON
inlawrev-2772	346	77	authorizing	authorize	VERB
inlawrev-2772	346	78	statute"^^	statute"^^	NOUN
inlawrev-2772	346	79	and	and	CCONJ
inlawrev-2772	346	80	'	'	PUNCT
inlawrev-2772	346	81	ut	ut	PROPN
inlawrev-2772	346	82	may	may	AUX
inlawrev-2772	346	83	not	not	PART
inlawrev-2772	346	84	by	by	ADP
inlawrev-2772	346	85	its	its	PRON
inlawrev-2772	346	86	rules	rule	NOUN
inlawrev-2772	346	87	and	and	CCONJ
inlawrev-2772	346	88	regulations	regulation	NOUN
inlawrev-2772	346	89	add	add	VERB
inlawrev-2772	346	90	to	to	ADP
inlawrev-2772	346	91	or	or	CCONJ
inlawrev-2772	346	92	detract	detract	VERB
inlawrev-2772	346	93	from	from	ADP
inlawrev-2772	346	94	the	the	DET
inlawrev-2772	346	95	law	law	NOUN
inlawrev-2772	346	96	as	as	SCONJ
inlawrev-2772	346	97	enacted	enact	VERB
inlawrev-2772	346	98	.	.	PUNCT
inlawrev-2772	346	99	'	'	PUNCT
inlawrev-2772	347	1	'	'	PUNCT
inlawrev-2772	347	2	^^	^^	ADP
inlawrev-2772	347	3	the	the	DET
inlawrev-2772	347	4	best	good	ADJ
inlawrev-2772	347	5	ever	ever	ADJ
inlawrev-2772	347	6	case	case	NOUN
inlawrev-2772	347	7	represents	represent	VERB
inlawrev-2772	347	8	another	another	DET
inlawrev-2772	347	9	defeat	defeat	NOUN
inlawrev-2772	347	10	for	for	ADP
inlawrev-2772	347	11	the	the	DET
inlawrev-2772	347	12	revenue	revenue	NOUN
inlawrev-2772	347	13	department	department	NOUN
inlawrev-2772	347	14	in	in	ADP
inlawrev-2772	347	15	its	its	PRON
inlawrev-2772	347	16	efforts	effort	NOUN
inlawrev-2772	347	17	to	to	PART
inlawrev-2772	347	18	administratively	administratively	ADV
inlawrev-2772	347	19	restrict	restrict	VERB
inlawrev-2772	347	20	the	the	DET
inlawrev-2772	347	21	availability	availability	NOUN
inlawrev-2772	347	22	of	of	ADP
inlawrev-2772	347	23	the	the	DET
inlawrev-2772	347	24	gross	gross	ADJ
inlawrev-2772	347	25	earnings	earning	NOUN
inlawrev-2772	347	26	treatment	treatment	NOUN
inlawrev-2772	347	27	.	.	PUNCT
inlawrev-2772	348	1	having	having	AUX
inlawrev-2772	348	2	lost	lose	VERB
inlawrev-2772	348	3	indiana	indiana	PROPN
inlawrev-2772	348	4	department	department	PROPN
inlawrev-2772	348	5	of	of	ADP
inlawrev-2772	348	6	state	state	PROPN
inlawrev-2772	348	7	revenue	revenue	NOUN
inlawrev-2772	348	8	v.	v.	ADP
inlawrev-2772	348	9	stark	stark	PROPN
inlawrev-2772	348	10	-	-	PUNCT
inlawrev-2772	348	11	wetzep^	wetzep^	PROPN
inlawrev-2772	348	12	and	and	CCONJ
inlawrev-2772	348	13	indiana	indiana	PROPN
inlawrev-2772	348	14	department	department	PROPN
inlawrev-2772	348	15	of	of	ADP
inlawrev-2772	348	16	state	state	PROPN
inlawrev-2772	348	17	revenue	revenue	PROPN
inlawrev-2772	348	18	v.	v.	ADP
inlawrev-2772	348	19	food	food	PROPN
inlawrev-2772	348	20	marketing	marketing	PROPN
inlawrev-2772	348	21	corp	corp	PROPN
inlawrev-2772	348	22	.	.	PROPN
inlawrev-2772	348	23	,^'^	,^'^	PUNCT
inlawrev-2772	348	24	it	it	PRON
inlawrev-2772	348	25	is	be	AUX
inlawrev-2772	348	26	anticipated	anticipate	VERB
inlawrev-2772	348	27	the	the	DET
inlawrev-2772	348	28	revenue	revenue	NOUN
inlawrev-2772	348	29	department	department	NOUN
inlawrev-2772	348	30	will	will	AUX
inlawrev-2772	348	31	now	now	ADV
inlawrev-2772	348	32	abandon	abandon	VERB
inlawrev-2772	348	33	its	its	PRON
inlawrev-2772	348	34	efforts	effort	NOUN
inlawrev-2772	348	35	to	to	PART
inlawrev-2772	348	36	interpret	interpret	VERB
inlawrev-2772	348	37	the	the	DET
inlawrev-2772	348	38	gross	gross	ADJ
inlawrev-2772	348	39	earnings	earning	NOUN
inlawrev-2772	348	40	provision	provision	NOUN
inlawrev-2772	348	41	of	of	ADP
inlawrev-2772	348	42	the	the	DET
inlawrev-2772	348	43	gross	gross	ADJ
inlawrev-2772	348	44	income	income	NOUN
inlawrev-2772	348	45	tax	tax	NOUN
inlawrev-2772	348	46	act	act	PROPN
inlawrev-2772	348	47	narrowly	narrowly	ADV
inlawrev-2772	348	48	.	.	PUNCT
inlawrev-2772	349	1	the	the	DET
inlawrev-2772	349	2	court	court	NOUN
inlawrev-2772	349	3	in	in	ADP
inlawrev-2772	349	4	best	well	ADV
inlawrev-2772	349	5	ever	ever	ADV
inlawrev-2772	349	6	has	have	AUX
inlawrev-2772	349	7	certainly	certainly	ADV
inlawrev-2772	349	8	again	again	ADV
inlawrev-2772	349	9	informed	inform	VERB
inlawrev-2772	349	10	the	the	DET
inlawrev-2772	349	11	department	department	NOUN
inlawrev-2772	349	12	that	that	SCONJ
inlawrev-2772	349	13	it	it	PRON
inlawrev-2772	349	14	will	will	AUX
inlawrev-2772	349	15	not	not	PART
inlawrev-2772	349	16	tolerate	tolerate	VERB
inlawrev-2772	349	17	efforts	effort	NOUN
inlawrev-2772	349	18	by	by	ADP
inlawrev-2772	349	19	the	the	DET
inlawrev-2772	349	20	department	department	NOUN
inlawrev-2772	349	21	to	to	PART
inlawrev-2772	349	22	constrain	constrain	VERB
inlawrev-2772	349	23	by	by	ADP
inlawrev-2772	349	24	rule	rule	NOUN
inlawrev-2772	349	25	or	or	CCONJ
inlawrev-2772	349	26	regulation	regulation	VERB
inlawrev-2772	349	27	the	the	DET
inlawrev-2772	349	28	scope	scope	NOUN
inlawrev-2772	349	29	of	of	ADP
inlawrev-2772	349	30	the	the	DET
inlawrev-2772	349	31	wholesale	wholesale	ADJ
inlawrev-2772	349	32	grocers	grocer	NOUN
inlawrev-2772	349	33	provision	provision	NOUN
inlawrev-2772	349	34	.	.	PUNCT
inlawrev-2772	350	1	iv	iv	X
inlawrev-2772	350	2	.	.	PUNCT
inlawrev-2772	351	1	the	the	DET
inlawrev-2772	351	2	new	new	ADJ
inlawrev-2772	351	3	foreign	foreign	ADJ
inlawrev-2772	351	4	dividend	dividend	NOUN
inlawrev-2772	351	5	deduction	deduction	NOUN
inlawrev-2772	351	6	the	the	DET
inlawrev-2772	351	7	1987	1987	NUM
inlawrev-2772	351	8	session	session	NOUN
inlawrev-2772	351	9	of	of	ADP
inlawrev-2772	351	10	the	the	DET
inlawrev-2772	351	11	general	general	ADJ
inlawrev-2772	351	12	assembly	assembly	NOUN
inlawrev-2772	351	13	resolved	resolve	VERB
inlawrev-2772	351	14	an	an	DET
inlawrev-2772	351	15	inequity	inequity	NOUN
inlawrev-2772	351	16	created	create	VERB
inlawrev-2772	351	17	by	by	ADP
inlawrev-2772	351	18	its	its	PRON
inlawrev-2772	351	19	adoption	adoption	NOUN
inlawrev-2772	351	20	in	in	ADP
inlawrev-2772	351	21	1985	1985	NUM
inlawrev-2772	351	22	of	of	ADP
inlawrev-2772	351	23	the	the	DET
inlawrev-2772	351	24	so	so	ADV
inlawrev-2772	351	25	-	-	PUNCT
inlawrev-2772	351	26	called	call	VERB
inlawrev-2772	351	27	sony	sony	PROPN
inlawrev-2772	351	28	amendment'^	amendment'^	PROPN
inlawrev-2772	351	29	^'id	^'id	PROPN
inlawrev-2772	351	30	.	.	PUNCT
inlawrev-2772	352	1	^hd	^hd	ADV
inlawrev-2772	352	2	.	.	PUNCT
inlawrev-2772	352	3	.	.	PUNCT
inlawrev-2772	353	1	^id	^id	PROPN
inlawrev-2772	353	2	.	.	PUNCT
inlawrev-2772	354	1	at	at	ADP
inlawrev-2772	354	2	787	787	NUM
inlawrev-2772	354	3	(	(	PUNCT
inlawrev-2772	354	4	citing	cite	VERB
inlawrev-2772	354	5	van	van	PROPN
inlawrev-2772	354	6	allen	allen	PROPN
inlawrev-2772	354	7	v.	v.	ADP
inlawrev-2772	354	8	state	state	PROPN
inlawrev-2772	354	9	,	,	PUNCT
inlawrev-2772	354	10	467	467	NUM
inlawrev-2772	354	11	n.e.2d	n.e.2d	NOUN
inlawrev-2772	354	12	1210	1210	NUM
inlawrev-2772	354	13	(	(	PUNCT
inlawrev-2772	354	14	ind	ind	NOUN
inlawrev-2772	354	15	.	.	PUNCT
inlawrev-2772	355	1	ct	ct	PROPN
inlawrev-2772	355	2	.	.	PUNCT
inlawrev-2772	356	1	app	app	PROPN
inlawrev-2772	356	2	.	.	PROPN
inlawrev-2772	356	3	1984	1984	NUM
inlawrev-2772	356	4	)	)	PUNCT
inlawrev-2772	356	5	)	)	PUNCT
inlawrev-2772	356	6	.	.	PUNCT
inlawrev-2772	357	1	"	"	PUNCT
inlawrev-2772	357	2	^^id	^^id	NUM
inlawrev-2772	357	3	.	.	PUNCT
inlawrev-2772	358	1	(	(	PUNCT
inlawrev-2772	358	2	quoting	quote	VERB
inlawrev-2772	358	3	indiana	indiana	PROPN
inlawrev-2772	358	4	dept	dept	PROPN
inlawrev-2772	358	5	.	.	PROPN
inlawrev-2772	359	1	of	of	ADP
inlawrev-2772	359	2	state	state	NOUN
inlawrev-2772	359	3	revenue	revenue	NOUN
inlawrev-2772	359	4	v.	v.	ADP
inlawrev-2772	359	5	colpaert	colpaert	PROPN
inlawrev-2772	359	6	reality	reality	PROPN
inlawrev-2772	359	7	corp	corp	PROPN
inlawrev-2772	359	8	.	.	PROPN
inlawrev-2772	359	9	,	,	PUNCT
inlawrev-2772	359	10	231	231	NUM
inlawrev-2772	359	11	ind	ind	NOUN
inlawrev-2772	359	12	.	.	PUNCT
inlawrev-2772	360	1	463	463	NUM
inlawrev-2772	360	2	,	,	PUNCT
inlawrev-2772	360	3	479	479	NUM
inlawrev-2772	360	4	-	-	SYM
inlawrev-2772	360	5	80	80	NUM
inlawrev-2772	360	6	,	,	PUNCT
inlawrev-2772	360	7	109	109	NUM
inlawrev-2772	360	8	n.e.2d	n.e.2d	NOUN
inlawrev-2772	360	9	415	415	NUM
inlawrev-2772	360	10	,	,	PUNCT
inlawrev-2772	360	11	422	422	NUM
inlawrev-2772	360	12	-	-	SYM
inlawrev-2772	360	13	23	23	NUM
inlawrev-2772	360	14	(	(	PUNCT
inlawrev-2772	360	15	1952	1952	NUM
inlawrev-2772	360	16	)	)	PUNCT
inlawrev-2772	360	17	)	)	PUNCT
inlawrev-2772	361	1	(	(	PUNCT
inlawrev-2772	361	2	emphasis	emphasis	NOUN
inlawrev-2772	361	3	added	add	VERB
inlawrev-2772	361	4	by	by	ADP
inlawrev-2772	361	5	court	court	NOUN
inlawrev-2772	361	6	of	of	ADP
inlawrev-2772	361	7	appeals	appeal	NOUN
inlawrev-2772	361	8	)	)	PUNCT
inlawrev-2772	361	9	.	.	PUNCT
inlawrev-2772	362	1	'	'	PUNCT
inlawrev-2772	362	2	»	»	X
inlawrev-2772	362	3	150	150	NUM
inlawrev-2772	362	4	ind	ind	NOUN
inlawrev-2772	362	5	.	.	PUNCT
inlawrev-2772	363	1	app	app	PROPN
inlawrev-2772	363	2	.	.	PROPN
inlawrev-2772	364	1	344	344	NUM
inlawrev-2772	364	2	,	,	PUNCT
inlawrev-2772	364	3	276	276	NUM
inlawrev-2772	364	4	n.e.2d	n.e.2d	NOUN
inlawrev-2772	364	5	904	904	NUM
inlawrev-2772	364	6	(	(	PUNCT
inlawrev-2772	364	7	1971	1971	NUM
inlawrev-2772	364	8	)	)	PUNCT
inlawrev-2772	364	9	.	.	PUNCT
inlawrev-2772	365	1	9	9	NUM
inlawrev-2772	365	2	^	^	NUM
inlawrev-2772	365	3	403	403	NUM
inlawrev-2772	365	4	n.e.2d	n.e.2d	NOUN
inlawrev-2772	365	5	1093	1093	NUM
inlawrev-2772	365	6	(	(	PUNCT
inlawrev-2772	365	7	ind	ind	NOUN
inlawrev-2772	365	8	.	.	PUNCT
inlawrev-2772	366	1	ct	ct	PROPN
inlawrev-2772	366	2	.	.	PUNCT
inlawrev-2772	367	1	app	app	PROPN
inlawrev-2772	367	2	.	.	PROPN
inlawrev-2772	367	3	1980	1980	NUM
inlawrev-2772	367	4	)	)	PUNCT
inlawrev-2772	367	5	.	.	PUNCT
inlawrev-2772	368	1	'	'	PUNCT
inlawrev-2772	369	1	°	°	NOUN
inlawrev-2772	369	2	°	°	PROPN
inlawrev-2772	369	3	sony	sony	PROPN
inlawrev-2772	369	4	amendment	amendment	PROPN
inlawrev-2772	369	5	,	,	PUNCT
inlawrev-2772	369	6	pub	pub	NOUN
inlawrev-2772	369	7	.	.	PUNCT
inlawrev-2772	370	1	l.	l.	PROPN
inlawrev-2772	370	2	no	no	INTJ
inlawrev-2772	370	3	.	.	PROPN
inlawrev-2772	371	1	75	75	NUM
inlawrev-2772	371	2	-	-	SYM
inlawrev-2772	371	3	1985	1985	NUM
inlawrev-2772	371	4	,	,	PUNCT
inlawrev-2772	371	5	1985	1985	NUM
inlawrev-2772	371	6	ind	ind	NOUN
inlawrev-2772	371	7	.	.	PUNCT
inlawrev-2772	372	1	acts	act	VERB
inlawrev-2772	372	2	658	658	NUM
inlawrev-2772	372	3	.	.	PUNCT
inlawrev-2772	373	1	1988	1988	NUM
inlawrev-2772	373	2	]	]	PUNCT
inlawrev-2772	374	1	indiana	indiana	PROPN
inlawrev-2772	374	2	taxation	taxation	PROPN
inlawrev-2772	374	3	401	401	NUM
inlawrev-2772	374	4	which	which	PRON
inlawrev-2772	374	5	prohibited	prohibit	VERB
inlawrev-2772	374	6	the	the	DET
inlawrev-2772	374	7	indiana	indiana	PROPN
inlawrev-2772	374	8	department	department	PROPN
inlawrev-2772	374	9	of	of	ADP
inlawrev-2772	374	10	revenue	revenue	NOUN
inlawrev-2772	374	11	from	from	ADP
inlawrev-2772	374	12	applying	apply	VERB
inlawrev-2772	374	13	the	the	DET
inlawrev-2772	374	14	unitary	unitary	ADJ
inlawrev-2772	374	15	business	business	NOUN
inlawrev-2772	374	16	theory	theory	NOUN
inlawrev-2772	374	17	to	to	PART
inlawrev-2772	374	18	combine	combine	VERB
inlawrev-2772	374	19	an	an	DET
inlawrev-2772	374	20	indiana	indiana	NOUN
inlawrev-2772	374	21	adjusted	adjust	VERB
inlawrev-2772	374	22	gross	gross	ADJ
inlawrev-2772	374	23	income	income	NOUN
inlawrev-2772	374	24	taxpayer	taxpayer	NOUN
inlawrev-2772	374	25	with	with	ADP
inlawrev-2772	374	26	a	a	DET
inlawrev-2772	374	27	foreign	foreign	ADJ
inlawrev-2772	374	28	corporation	corporation	NOUN
inlawrev-2772	374	29	or	or	CCONJ
inlawrev-2772	374	30	foreign	foreign	ADJ
inlawrev-2772	374	31	operating	operating	NOUN
inlawrev-2772	374	32	corporation	corporation	NOUN
inlawrev-2772	374	33	.	.	PUNCT
inlawrev-2772	375	1	this	this	DET
inlawrev-2772	375	2	amendment	amendment	NOUN
inlawrev-2772	375	3	confirmed	confirm	VERB
inlawrev-2772	375	4	,	,	PUNCT
inlawrev-2772	375	5	as	as	SCONJ
inlawrev-2772	375	6	governor	governor	PROPN
inlawrev-2772	375	7	orr	orr	PROPN
inlawrev-2772	375	8	had	have	AUX
inlawrev-2772	375	9	assured	assure	VERB
inlawrev-2772	375	10	the	the	DET
inlawrev-2772	375	11	sony	sony	PROPN
inlawrev-2772	375	12	corporation	corporation	PROPN
inlawrev-2772	375	13	and	and	CCONJ
inlawrev-2772	375	14	other	other	ADJ
inlawrev-2772	375	15	foreign	foreign	ADJ
inlawrev-2772	375	16	business	business	NOUN
inlawrev-2772	375	17	investors	investor	NOUN
inlawrev-2772	375	18	in	in	ADP
inlawrev-2772	375	19	1984	1984	NUM
inlawrev-2772	375	20	,	,	PUNCT
inlawrev-2772	375	21	that	that	PRON
inlawrev-2772	375	22	indiana	indiana	PROPN
inlawrev-2772	375	23	was	be	AUX
inlawrev-2772	375	24	not	not	PART
inlawrev-2772	375	25	a	a	DET
inlawrev-2772	375	26	unitary	unitary	ADJ
inlawrev-2772	375	27	state	state	NOUN
inlawrev-2772	375	28	and	and	CCONJ
inlawrev-2772	375	29	that	that	SCONJ
inlawrev-2772	375	30	it	it	PRON
inlawrev-2772	375	31	would	would	AUX
inlawrev-2772	375	32	not	not	PART
inlawrev-2772	375	33	seek	seek	VERB
inlawrev-2772	375	34	to	to	PART
inlawrev-2772	375	35	combine	combine	VERB
inlawrev-2772	375	36	the	the	DET
inlawrev-2772	375	37	income	income	NOUN
inlawrev-2772	375	38	of	of	ADP
inlawrev-2772	375	39	a	a	DET
inlawrev-2772	375	40	foreign	foreign	ADJ
inlawrev-2772	375	41	parent	parent	NOUN
inlawrev-2772	375	42	with	with	ADP
inlawrev-2772	375	43	the	the	DET
inlawrev-2772	375	44	income	income	NOUN
inlawrev-2772	375	45	of	of	ADP
inlawrev-2772	375	46	a	a	DET
inlawrev-2772	375	47	subsidiary	subsidiary	NOUN
inlawrev-2772	375	48	for	for	ADP
inlawrev-2772	375	49	indiana	indiana	PROPN
inlawrev-2772	375	50	adjusted	adjust	VERB
inlawrev-2772	375	51	gross	gross	ADJ
inlawrev-2772	375	52	income	income	NOUN
inlawrev-2772	375	53	tax	tax	NOUN
inlawrev-2772	375	54	purposes	purpose	NOUN
inlawrev-2772	375	55	,	,	PUNCT
inlawrev-2772	375	56	even	even	ADV
inlawrev-2772	375	57	though	though	SCONJ
inlawrev-2772	375	58	the	the	DET
inlawrev-2772	375	59	parent	parent	NOUN
inlawrev-2772	375	60	and	and	CCONJ
inlawrev-2772	375	61	subsidiary	subsidiary	NOUN
inlawrev-2772	375	62	were	be	AUX
inlawrev-2772	375	63	engaged	engage	VERB
inlawrev-2772	375	64	in	in	ADP
inlawrev-2772	375	65	a	a	DET
inlawrev-2772	375	66	unitary	unitary	ADJ
inlawrev-2772	375	67	business	business	NOUN
inlawrev-2772	375	68	.	.	PUNCT
inlawrev-2772	376	1	the	the	DET
inlawrev-2772	376	2	sony	sony	PROPN
inlawrev-2772	376	3	amendment	amendment	PROPN
inlawrev-2772	376	4	,	,	PUNCT
inlawrev-2772	376	5	while	while	SCONJ
inlawrev-2772	376	6	clearly	clearly	ADV
inlawrev-2772	376	7	beneficial	beneficial	ADJ
inlawrev-2772	376	8	to	to	ADP
inlawrev-2772	376	9	foreign	foreign	ADJ
inlawrev-2772	376	10	multinational	multinational	ADJ
inlawrev-2772	376	11	companies	company	NOUN
inlawrev-2772	376	12	operating	operate	VERB
inlawrev-2772	376	13	in	in	ADP
inlawrev-2772	376	14	indiana	indiana	PROPN
inlawrev-2772	376	15	through	through	ADP
inlawrev-2772	376	16	subsidiaries	subsidiary	NOUN
inlawrev-2772	376	17	,	,	PUNCT
inlawrev-2772	376	18	had	have	VERB
inlawrev-2772	376	19	a	a	DET
inlawrev-2772	376	20	discriminatory	discriminatory	ADJ
inlawrev-2772	376	21	impact	impact	NOUN
inlawrev-2772	376	22	on	on	ADP
inlawrev-2772	376	23	domestic	domestic	ADJ
inlawrev-2772	376	24	multinational	multinational	ADJ
inlawrev-2772	376	25	companies	company	NOUN
inlawrev-2772	376	26	because	because	SCONJ
inlawrev-2772	376	27	it	it	PRON
inlawrev-2772	376	28	did	do	VERB
inlawrev-2772	376	29	nothing	nothing	PRON
inlawrev-2772	376	30	to	to	PART
inlawrev-2772	376	31	clarify	clarify	VERB
inlawrev-2772	376	32	indiana	indiana	PROPN
inlawrev-2772	376	33	's	's	PART
inlawrev-2772	376	34	taxation	taxation	NOUN
inlawrev-2772	376	35	of	of	ADP
inlawrev-2772	376	36	foreign	foreign	ADJ
inlawrev-2772	376	37	source	source	NOUN
inlawrev-2772	376	38	dividends	dividend	NOUN
inlawrev-2772	376	39	received	receive	VERB
inlawrev-2772	376	40	by	by	ADP
inlawrev-2772	376	41	domestic	domestic	ADJ
inlawrev-2772	376	42	multinationals	multinational	NOUN
inlawrev-2772	376	43	from	from	ADP
inlawrev-2772	376	44	their	their	PRON
inlawrev-2772	376	45	foreign	foreign	ADJ
inlawrev-2772	376	46	operations	operation	NOUN
inlawrev-2772	376	47	.	.	PUNCT
inlawrev-2772	377	1	for	for	ADP
inlawrev-2772	377	2	example	example	NOUN
inlawrev-2772	377	3	,	,	PUNCT
inlawrev-2772	377	4	a	a	DET
inlawrev-2772	377	5	german	german	ADJ
inlawrev-2772	377	6	multinational	multinational	ADJ
inlawrev-2772	377	7	company	company	NOUN
inlawrev-2772	377	8	operating	operate	VERB
inlawrev-2772	377	9	through	through	ADP
inlawrev-2772	377	10	a	a	DET
inlawrev-2772	377	11	subsidiary	subsidiary	NOUN
inlawrev-2772	377	12	in	in	ADP
inlawrev-2772	377	13	indiana	indiana	PROPN
inlawrev-2772	377	14	would	would	AUX
inlawrev-2772	377	15	,	,	PUNCT
inlawrev-2772	377	16	under	under	ADP
inlawrev-2772	377	17	the	the	DET
inlawrev-2772	377	18	sony	sony	PROPN
inlawrev-2772	377	19	amendment	amendment	PROPN
inlawrev-2772	377	20	,	,	PUNCT
inlawrev-2772	377	21	clearly	clearly	ADV
inlawrev-2772	377	22	have	have	VERB
inlawrev-2772	377	23	no	no	DET
inlawrev-2772	377	24	liability	liability	NOUN
inlawrev-2772	377	25	to	to	PART
inlawrev-2772	377	26	pay	pay	VERB
inlawrev-2772	377	27	indiana	indiana	PROPN
inlawrev-2772	377	28	tax	tax	NOUN
inlawrev-2772	377	29	on	on	ADP
inlawrev-2772	377	30	its	its	PRON
inlawrev-2772	377	31	income	income	NOUN
inlawrev-2772	377	32	earned	earn	VERB
inlawrev-2772	377	33	in	in	ADP
inlawrev-2772	377	34	germany	germany	PROPN
inlawrev-2772	377	35	,	,	PUNCT
inlawrev-2772	377	36	no	no	ADV
inlawrev-2772	377	37	matter	matter	ADV
inlawrev-2772	377	38	how	how	SCONJ
inlawrev-2772	377	39	integrated	integrate	VERB
inlawrev-2772	377	40	the	the	DET
inlawrev-2772	377	41	two	two	NUM
inlawrev-2772	377	42	corporations	corporation	NOUN
inlawrev-2772	377	43	were	be	AUX
inlawrev-2772	377	44	.	.	PUNCT
inlawrev-2772	378	1	a	a	DET
inlawrev-2772	378	2	u.s	u.s	PROPN
inlawrev-2772	378	3	.	.	PROPN
inlawrev-2772	378	4	multinational	multinational	NOUN
inlawrev-2772	378	5	,	,	PUNCT
inlawrev-2772	378	6	however	however	ADV
inlawrev-2772	378	7	,	,	PUNCT
inlawrev-2772	378	8	operating	operate	VERB
inlawrev-2772	378	9	in	in	ADP
inlawrev-2772	378	10	indiana	indiana	PROPN
inlawrev-2772	378	11	with	with	ADP
inlawrev-2772	378	12	a	a	DET
inlawrev-2772	378	13	subsidiary	subsidiary	NOUN
inlawrev-2772	378	14	in	in	ADP
inlawrev-2772	378	15	germany	germany	PROPN
inlawrev-2772	378	16	has	have	AUX
inlawrev-2772	378	17	been	be	AUX
inlawrev-2772	378	18	under	under	ADP
inlawrev-2772	378	19	a	a	DET
inlawrev-2772	378	20	cloud	cloud	NOUN
inlawrev-2772	378	21	as	as	ADP
inlawrev-2772	378	22	to	to	ADP
inlawrev-2772	378	23	whether	whether	SCONJ
inlawrev-2772	378	24	it	it	PRON
inlawrev-2772	378	25	could	could	AUX
inlawrev-2772	378	26	be	be	AUX
inlawrev-2772	378	27	held	hold	VERB
inlawrev-2772	378	28	liable	liable	ADJ
inlawrev-2772	378	29	for	for	ADP
inlawrev-2772	378	30	indiana	indiana	PROPN
inlawrev-2772	378	31	adjusted	adjust	VERB
inlawrev-2772	378	32	gross	gross	ADJ
inlawrev-2772	378	33	income	income	NOUN
inlawrev-2772	378	34	tax	tax	NOUN
inlawrev-2772	378	35	on	on	ADP
inlawrev-2772	378	36	its	its	PRON
inlawrev-2772	378	37	dividend	dividend	NOUN
inlawrev-2772	378	38	income	income	NOUN
inlawrev-2772	378	39	from	from	ADP
inlawrev-2772	378	40	the	the	DET
inlawrev-2772	378	41	german	german	ADJ
inlawrev-2772	378	42	subsidiary	subsidiary	NOUN
inlawrev-2772	378	43	.	.	PUNCT
inlawrev-2772	379	1	recognizing	recognize	VERB
inlawrev-2772	379	2	the	the	DET
inlawrev-2772	379	3	need	need	NOUN
inlawrev-2772	379	4	to	to	PART
inlawrev-2772	379	5	eliminate	eliminate	VERB
inlawrev-2772	379	6	any	any	DET
inlawrev-2772	379	7	ambiguity	ambiguity	NOUN
inlawrev-2772	379	8	as	as	ADP
inlawrev-2772	379	9	to	to	ADP
inlawrev-2772	379	10	this	this	DET
inlawrev-2772	379	11	inequity	inequity	NOUN
inlawrev-2772	379	12	,	,	PUNCT
inlawrev-2772	379	13	the	the	DET
inlawrev-2772	379	14	1987	1987	NUM
inlawrev-2772	379	15	legislature	legislature	NOUN
inlawrev-2772	379	16	enacted	enact	VERB
inlawrev-2772	379	17	indiana	indiana	PROPN
inlawrev-2772	379	18	code	code	PROPN
inlawrev-2772	379	19	section	section	NOUN
inlawrev-2772	379	20	6	6	NUM
inlawrev-2772	379	21	-	-	SYM
inlawrev-2772	379	22	3	3	NUM
inlawrev-2772	379	23	-	-	PUNCT
inlawrev-2772	379	24	2	2	NUM
inlawrev-2772	379	25	-	-	SYM
inlawrev-2772	379	26	12	12	NUM
inlawrev-2772	379	27	which	which	PRON
inlawrev-2772	379	28	expressly	expressly	ADV
inlawrev-2772	379	29	provides	provide	VERB
inlawrev-2772	379	30	a	a	DET
inlawrev-2772	379	31	deduction	deduction	NOUN
inlawrev-2772	379	32	from	from	ADP
inlawrev-2772	379	33	adjusted	adjust	VERB
inlawrev-2772	379	34	gross	gross	ADJ
inlawrev-2772	379	35	income	income	NOUN
inlawrev-2772	379	36	of	of	ADP
inlawrev-2772	379	37	foreign	foreign	ADJ
inlawrev-2772	379	38	source	source	NOUN
inlawrev-2772	379	39	dividends	dividend	NOUN
inlawrev-2772	379	40	.	.	PUNCT
inlawrev-2772	380	1	^	^	PUNCT
inlawrev-2772	380	2	°	°	X
inlawrev-2772	380	3	'	'	PART
inlawrev-2772	380	4	note	note	NOUN
inlawrev-2772	380	5	that	that	SCONJ
inlawrev-2772	380	6	this	this	PRON
inlawrev-2772	380	7	is	be	AUX
inlawrev-2772	380	8	a	a	DET
inlawrev-2772	380	9	deduction	deduction	NOUN
inlawrev-2772	380	10	provision	provision	NOUN
inlawrev-2772	380	11	rather	rather	ADV
inlawrev-2772	380	12	than	than	ADP
inlawrev-2772	380	13	an	an	DET
inlawrev-2772	380	14	exemption	exemption	NOUN
inlawrev-2772	380	15	provision	provision	NOUN
inlawrev-2772	380	16	,	,	PUNCT
inlawrev-2772	380	17	requiring	require	VERB
inlawrev-2772	380	18	the	the	DET
inlawrev-2772	380	19	taxpayer	taxpayer	NOUN
inlawrev-2772	380	20	to	to	PART
inlawrev-2772	380	21	include	include	VERB
inlawrev-2772	380	22	and	and	CCONJ
inlawrev-2772	380	23	then	then	ADV
inlawrev-2772	380	24	deduct	deduct	VERB
inlawrev-2772	380	25	foreign	foreign	ADJ
inlawrev-2772	380	26	source	source	NOUN
inlawrev-2772	380	27	dividends	dividend	NOUN
inlawrev-2772	380	28	from	from	ADP
inlawrev-2772	380	29	adjusted	adjust	VERB
inlawrev-2772	380	30	gross	gross	ADJ
inlawrev-2772	380	31	income	income	NOUN
inlawrev-2772	380	32	to	to	PART
inlawrev-2772	380	33	arrive	arrive	VERB
inlawrev-2772	380	34	at	at	ADP
inlawrev-2772	380	35	indiana	indiana	PROPN
inlawrev-2772	380	36	adjusted	adjust	VERB
inlawrev-2772	380	37	gross	gross	ADJ
inlawrev-2772	380	38	income	income	NOUN
inlawrev-2772	380	39	.	.	PUNCT
inlawrev-2772	381	1	under	under	ADP
inlawrev-2772	381	2	section	section	NOUN
inlawrev-2772	381	3	6	6	NUM
inlawrev-2772	381	4	-	-	SYM
inlawrev-2772	381	5	3	3	NUM
inlawrev-2772	381	6	-	-	PUNCT
inlawrev-2772	381	7	2	2	NUM
inlawrev-2772	381	8	-	-	SYM
inlawrev-2772	381	9	12	12	NUM
inlawrev-2772	381	10	,	,	PUNCT
inlawrev-2772	381	11	'	'	PUNCT
inlawrev-2772	381	12	"	"	PUNCT
inlawrev-2772	381	13	foreign	foreign	ADJ
inlawrev-2772	381	14	source	source	NOUN
inlawrev-2772	381	15	dividend	dividend	NOUN
inlawrev-2772	381	16	'	'	PUNCT
inlawrev-2772	381	17	means	mean	VERB
inlawrev-2772	381	18	a	a	DET
inlawrev-2772	381	19	dividend	dividend	NOUN
inlawrev-2772	381	20	from	from	ADP
inlawrev-2772	381	21	a	a	DET
inlawrev-2772	381	22	foreign	foreign	ADJ
inlawrev-2772	381	23	corporation	corporation	NOUN
inlawrev-2772	381	24	"	"	PUNCT
inlawrev-2772	381	25	and	and	CCONJ
inlawrev-2772	381	26	"	"	PUNCT
inlawrev-2772	381	27	includes	include	VERB
inlawrev-2772	381	28	any	any	DET
inlawrev-2772	381	29	amount	amount	NOUN
inlawrev-2772	381	30	that	that	PRON
inlawrev-2772	381	31	a	a	DET
inlawrev-2772	381	32	taxpayer	taxpayer	NOUN
inlawrev-2772	381	33	is	be	AUX
inlawrev-2772	381	34	required	require	VERB
inlawrev-2772	381	35	to	to	PART
inlawrev-2772	381	36	include	include	VERB
inlawrev-2772	381	37	in	in	ADP
inlawrev-2772	381	38	its	its	PRON
inlawrev-2772	381	39	gross	gross	ADJ
inlawrev-2772	381	40	income	income	NOUN
inlawrev-2772	381	41	for	for	ADP
inlawrev-2772	381	42	a	a	DET
inlawrev-2772	381	43	taxable	taxable	ADJ
inlawrev-2772	381	44	year	year	NOUN
inlawrev-2772	381	45	under	under	ADP
inlawrev-2772	381	46	section	section	NOUN
inlawrev-2772	381	47	951	951	NUM
inlawrev-2772	381	48	of	of	ADP
inlawrev-2772	381	49	the	the	DET
inlawrev-2772	381	50	internal	internal	ADJ
inlawrev-2772	381	51	revenue	revenue	NOUN
inlawrev-2772	381	52	code,"^	code,"^	PROPN
inlawrev-2772	381	53	°	°	PRON
inlawrev-2772	381	54	^	^	PUNCT
inlawrev-2772	381	55	which	which	PRON
inlawrev-2772	381	56	is	be	AUX
inlawrev-2772	381	57	commonly	commonly	ADV
inlawrev-2772	381	58	known	know	VERB
inlawrev-2772	381	59	as	as	ADP
inlawrev-2772	381	60	subpart	subpart	NOUN
inlawrev-2772	381	61	f	f	PROPN
inlawrev-2772	381	62	income	income	NOUN
inlawrev-2772	381	63	.	.	PUNCT
inlawrev-2772	382	1	however	however	ADV
inlawrev-2772	382	2	,	,	PUNCT
inlawrev-2772	382	3	the	the	DET
inlawrev-2772	382	4	section	section	NOUN
inlawrev-2772	382	5	expressly	expressly	ADV
inlawrev-2772	382	6	provides	provide	VERB
inlawrev-2772	382	7	that	that	SCONJ
inlawrev-2772	382	8	the	the	DET
inlawrev-2772	382	9	term	term	NOUN
inlawrev-2772	382	10	"	"	PUNCT
inlawrev-2772	382	11	foreign	foreign	ADJ
inlawrev-2772	382	12	source	source	NOUN
inlawrev-2772	382	13	dividend	dividend	NOUN
inlawrev-2772	382	14	"	"	PUNCT
inlawrev-2772	382	15	does	do	AUX
inlawrev-2772	382	16	not	not	PART
inlawrev-2772	382	17	include	include	VERB
inlawrev-2772	382	18	the	the	DET
inlawrev-2772	382	19	foreign	foreign	ADJ
inlawrev-2772	382	20	tax	tax	NOUN
inlawrev-2772	382	21	gross	gross	NOUN
inlawrev-2772	382	22	-	-	PUNCT
inlawrev-2772	382	23	up	up	NOUN
inlawrev-2772	382	24	.	.	PUNCT
inlawrev-2772	383	1	'	'	PUNCT
inlawrev-2772	383	2	^^	^^	PUNCT
inlawrev-2772	383	3	under	under	ADP
inlawrev-2772	383	4	section	section	NOUN
inlawrev-2772	383	5	78	78	NUM
inlawrev-2772	383	6	of	of	ADP
inlawrev-2772	383	7	the	the	DET
inlawrev-2772	383	8	internal	internal	ADJ
inlawrev-2772	383	9	revenue	revenue	NOUN
inlawrev-2772	383	10	code	code	NOUN
inlawrev-2772	383	11	,	,	PUNCT
inlawrev-2772	383	12	certain	certain	ADJ
inlawrev-2772	383	13	taxes	taxis	NOUN
inlawrev-2772	383	14	which	which	PRON
inlawrev-2772	383	15	are	be	AUX
inlawrev-2772	383	16	deemed	deem	VERB
inlawrev-2772	383	17	to	to	PART
inlawrev-2772	383	18	be	be	AUX
inlawrev-2772	383	19	paid	pay	VERB
inlawrev-2772	383	20	by	by	ADP
inlawrev-2772	383	21	a	a	DET
inlawrev-2772	383	22	corporation	corporation	NOUN
inlawrev-2772	383	23	are	be	AUX
inlawrev-2772	383	24	treated	treat	VERB
inlawrev-2772	383	25	as	as	ADP
inlawrev-2772	383	26	dividend	dividend	NOUN
inlawrev-2772	383	27	income	income	NOUN
inlawrev-2772	383	28	received	receive	VERB
inlawrev-2772	383	29	by	by	ADP
inlawrev-2772	383	30	the	the	DET
inlawrev-2772	383	31	corporation	corporation	NOUN
inlawrev-2772	383	32	.	.	PUNCT
inlawrev-2772	384	1	this	this	DET
inlawrev-2772	384	2	income	income	NOUN
inlawrev-2772	384	3	is	be	AUX
inlawrev-2772	384	4	commonly	commonly	ADV
inlawrev-2772	384	5	referred	refer	VERB
inlawrev-2772	384	6	to	to	ADP
inlawrev-2772	384	7	as	as	ADP
inlawrev-2772	384	8	the	the	DET
inlawrev-2772	384	9	foreign	foreign	ADJ
inlawrev-2772	384	10	tax	tax	NOUN
inlawrev-2772	384	11	gross	gross	NOUN
inlawrev-2772	384	12	-	-	PUNCT
inlawrev-2772	384	13	up	up	NOUN
inlawrev-2772	384	14	.	.	PUNCT
inlawrev-2772	385	1	the	the	DET
inlawrev-2772	385	2	legislature	legislature	NOUN
inlawrev-2772	385	3	has	have	AUX
inlawrev-2772	385	4	separately	separately	ADV
inlawrev-2772	385	5	provided	provide	VERB
inlawrev-2772	385	6	that	that	SCONJ
inlawrev-2772	385	7	the	the	DET
inlawrev-2772	385	8	foreign	foreign	ADJ
inlawrev-2772	385	9	tax	tax	NOUN
inlawrev-2772	385	10	gross	gross	NOUN
inlawrev-2772	385	11	-	-	PUNCT
inlawrev-2772	385	12	up	up	NOUN
inlawrev-2772	385	13	should	should	AUX
inlawrev-2772	385	14	be	be	AUX
inlawrev-2772	385	15	subtracted	subtract	VERB
inlawrev-2772	385	16	from	from	ADP
inlawrev-2772	385	17	a	a	DET
inlawrev-2772	385	18	taxpayer	taxpayer	NOUN
inlawrev-2772	385	19	's	's	PART
inlawrev-2772	385	20	section	section	NOUN
inlawrev-2772	385	21	63	63	NUM
inlawrev-2772	385	22	taxable	taxable	ADJ
inlawrev-2772	385	23	income	income	NOUN
inlawrev-2772	385	24	to	to	PART
inlawrev-2772	385	25	arrive	arrive	VERB
inlawrev-2772	385	26	at	at	ADP
inlawrev-2772	385	27	adjusted	adjust	VERB
inlawrev-2772	385	28	gross	gross	ADJ
inlawrev-2772	385	29	income	income	NOUN
inlawrev-2772	385	30	,	,	PUNCT
inlawrev-2772	385	31	'	'	PUNCT
inlawrev-2772	385	32	^"^	^"^	X
inlawrev-2772	385	33	'	'	PUNCT
inlawrev-2772	385	34	°	°	NOUN
inlawrev-2772	385	35	'	'	PART
inlawrev-2772	385	36	lnd	lnd	NOUN
inlawrev-2772	385	37	.	.	PUNCT
inlawrev-2772	386	1	code	code	PROPN
inlawrev-2772	386	2	§	§	PROPN
inlawrev-2772	386	3	6	6	NUM
inlawrev-2772	386	4	-	-	SYM
inlawrev-2772	386	5	3	3	NUM
inlawrev-2772	386	6	-	-	PUNCT
inlawrev-2772	386	7	2	2	NUM
inlawrev-2772	386	8	-	-	PUNCT
inlawrev-2772	386	9	12(b	12(b	NUM
inlawrev-2772	386	10	)	)	PUNCT
inlawrev-2772	386	11	(	(	PUNCT
inlawrev-2772	386	12	supp	supp	PROPN
inlawrev-2772	386	13	.	.	PUNCT
inlawrev-2772	386	14	1987	1987	NUM
inlawrev-2772	386	15	)	)	PUNCT
inlawrev-2772	386	16	(	(	PUNCT
inlawrev-2772	386	17	effective	effective	ADJ
inlawrev-2772	386	18	jan	jan	PROPN
inlawrev-2772	386	19	.	.	PROPN
inlawrev-2772	386	20	1	1	NUM
inlawrev-2772	386	21	,	,	PUNCT
inlawrev-2772	386	22	1988	1988	NUM
inlawrev-2772	386	23	)	)	PUNCT
inlawrev-2772	386	24	.	.	PUNCT
inlawrev-2772	387	1	"	"	PUNCT
inlawrev-2772	387	2	''	''	PUNCT
inlawrev-2772	387	3	i	i	PROPN
inlawrev-2772	387	4	d.	d.	PROPN
inlawrev-2772	387	5	§	§	PROPN
inlawrev-2772	387	6	6	6	NUM
inlawrev-2772	387	7	-	-	SYM
inlawrev-2772	387	8	3	3	NUM
inlawrev-2772	387	9	-	-	PUNCT
inlawrev-2772	387	10	2	2	NUM
inlawrev-2772	387	11	-	-	PUNCT
inlawrev-2772	387	12	12(a	12(a	NUM
inlawrev-2772	387	13	)	)	PUNCT
inlawrev-2772	387	14	.	.	PUNCT
inlawrev-2772	387	15	'	'	PUNCT
inlawrev-2772	388	1	°	°	NUM
inlawrev-2772	388	2	'	'	PROPN
inlawrev-2772	388	3	i	i	PROPN
inlawrev-2772	388	4	d.	d.	PROPN
inlawrev-2772	388	5	•o^lnd	•o^lnd	PROPN
inlawrev-2772	388	6	.	.	PUNCT
inlawrev-2772	389	1	code	code	PROPN
inlawrev-2772	389	2	§	§	PROPN
inlawrev-2772	389	3	6	6	NUM
inlawrev-2772	389	4	-	-	SYM
inlawrev-2772	389	5	3	3	NUM
inlawrev-2772	389	6	-	-	PUNCT
inlawrev-2772	389	7	1	1	NUM
inlawrev-2772	389	8	-	-	SYM
inlawrev-2772	389	9	3	3	NUM
inlawrev-2772	389	10	.	.	X
inlawrev-2772	389	11	5(b)(4	5(b)(4	NUM
inlawrev-2772	389	12	)	)	PUNCT
inlawrev-2772	389	13	(	(	PUNCT
inlawrev-2772	389	14	supp	supp	PROPN
inlawrev-2772	389	15	.	.	PUNCT
inlawrev-2772	389	16	1987	1987	NUM
inlawrev-2772	389	17	)	)	PUNCT
inlawrev-2772	389	18	(	(	PUNCT
inlawrev-2772	389	19	effective	effective	ADJ
inlawrev-2772	389	20	jan	jan	PROPN
inlawrev-2772	389	21	.	.	PROPN
inlawrev-2772	389	22	1	1	NUM
inlawrev-2772	389	23	,	,	PUNCT
inlawrev-2772	389	24	1988	1988	NUM
inlawrev-2772	389	25	)	)	PUNCT
inlawrev-2772	389	26	.	.	PUNCT
inlawrev-2772	390	1	402	402	NUM
inlawrev-2772	390	2	indiana	indiana	PROPN
inlawrev-2772	390	3	law	law	PROPN
inlawrev-2772	390	4	review	review	NOUN
inlawrev-2772	390	5	[	[	X
inlawrev-2772	390	6	vol	vol	NOUN
inlawrev-2772	390	7	.	.	PUNCT
inlawrev-2772	390	8	21:383	21:383	NUM
inlawrev-2772	391	1	the	the	DET
inlawrev-2772	391	2	foreign	foreign	ADJ
inlawrev-2772	391	3	tax	tax	NOUN
inlawrev-2772	391	4	gross	gross	NOUN
inlawrev-2772	391	5	-	-	PUNCT
inlawrev-2772	391	6	up	up	NOUN
inlawrev-2772	391	7	is	be	AUX
inlawrev-2772	391	8	not	not	PART
inlawrev-2772	391	9	considered	consider	VERB
inlawrev-2772	391	10	foreign	foreign	ADJ
inlawrev-2772	391	11	source	source	NOUN
inlawrev-2772	391	12	dividend	dividend	NOUN
inlawrev-2772	391	13	.	.	PUNCT
inlawrev-2772	392	1	the	the	DET
inlawrev-2772	392	2	amount	amount	NOUN
inlawrev-2772	392	3	of	of	ADP
inlawrev-2772	392	4	the	the	DET
inlawrev-2772	392	5	foreign	foreign	ADJ
inlawrev-2772	392	6	source	source	NOUN
inlawrev-2772	392	7	dividend	dividend	NOUN
inlawrev-2772	392	8	deduction	deduction	NOUN
inlawrev-2772	392	9	to	to	PART
inlawrev-2772	392	10	which	which	PRON
inlawrev-2772	392	11	the	the	DET
inlawrev-2772	392	12	taxpayer	taxpayer	NOUN
inlawrev-2772	392	13	is	be	AUX
inlawrev-2772	392	14	entitled	entitle	VERB
inlawrev-2772	392	15	depends	depend	VERB
inlawrev-2772	392	16	upon	upon	SCONJ
inlawrev-2772	392	17	the	the	DET
inlawrev-2772	392	18	taxpayer	taxpayer	NOUN
inlawrev-2772	392	19	's	's	PART
inlawrev-2772	392	20	percent	percent	NOUN
inlawrev-2772	392	21	of	of	ADP
inlawrev-2772	392	22	ownership	ownership	NOUN
inlawrev-2772	392	23	of	of	ADP
inlawrev-2772	392	24	the	the	DET
inlawrev-2772	392	25	dividend	dividend	NOUN
inlawrev-2772	392	26	payor	payor	NOUN
inlawrev-2772	392	27	.	.	PUNCT
inlawrev-2772	393	1	the	the	DET
inlawrev-2772	393	2	deduction	deduction	NOUN
inlawrev-2772	393	3	is	be	AUX
inlawrev-2772	393	4	equal	equal	ADJ
inlawrev-2772	393	5	to	to	ADP
inlawrev-2772	393	6	100	100	NUM
inlawrev-2772	393	7	%	%	NOUN
inlawrev-2772	393	8	of	of	ADP
inlawrev-2772	393	9	the	the	DET
inlawrev-2772	393	10	foreign	foreign	ADJ
inlawrev-2772	393	11	source	source	NOUN
inlawrev-2772	393	12	dividend	dividend	NOUN
inlawrev-2772	393	13	if	if	SCONJ
inlawrev-2772	393	14	the	the	DET
inlawrev-2772	393	15	taxpayer	taxpayer	NOUN
inlawrev-2772	393	16	owns	own	VERB
inlawrev-2772	393	17	at	at	ADP
inlawrev-2772	393	18	least	least	ADV
inlawrev-2772	393	19	80	80	NUM
inlawrev-2772	393	20	%	%	NOUN
inlawrev-2772	393	21	''	''	PUNCT
inlawrev-2772	393	22	of	of	ADP
inlawrev-2772	393	23	the	the	DET
inlawrev-2772	393	24	total	total	ADJ
inlawrev-2772	393	25	combined	combined	ADJ
inlawrev-2772	393	26	voting	voting	NOUN
inlawrev-2772	393	27	power	power	NOUN
inlawrev-2772	393	28	of	of	ADP
inlawrev-2772	393	29	all	all	DET
inlawrev-2772	393	30	classes	class	NOUN
inlawrev-2772	393	31	of	of	ADP
inlawrev-2772	393	32	stock	stock	NOUN
inlawrev-2772	393	33	of	of	ADP
inlawrev-2772	393	34	the	the	DET
inlawrev-2772	393	35	foreign	foreign	ADJ
inlawrev-2772	393	36	corporation	corporation	NOUN
inlawrev-2772	393	37	from	from	ADP
inlawrev-2772	393	38	which	which	PRON
inlawrev-2772	393	39	the	the	DET
inlawrev-2772	393	40	dividend	dividend	NOUN
inlawrev-2772	393	41	is	be	AUX
inlawrev-2772	393	42	derived	derive	VERB
inlawrev-2772	393	43	.	.	PUNCT
inlawrev-2772	394	1	"	"	PUNCT
inlawrev-2772	394	2	''	''	PUNCT
inlawrev-2772	394	3	^^	^^	CCONJ
inlawrev-2772	394	4	the	the	DET
inlawrev-2772	394	5	deduction	deduction	NOUN
inlawrev-2772	394	6	is	be	AUX
inlawrev-2772	394	7	equal	equal	ADJ
inlawrev-2772	394	8	to	to	ADP
inlawrev-2772	394	9	85	85	NUM
inlawrev-2772	394	10	%	%	NOUN
inlawrev-2772	394	11	of	of	ADP
inlawrev-2772	394	12	the	the	DET
inlawrev-2772	394	13	foreign	foreign	ADJ
inlawrev-2772	394	14	source	source	NOUN
inlawrev-2772	394	15	dividends	dividend	NOUN
inlawrev-2772	394	16	if	if	SCONJ
inlawrev-2772	394	17	the	the	DET
inlawrev-2772	394	18	taxpayer	taxpayer	NOUN
inlawrev-2772	394	19	owns	own	VERB
inlawrev-2772	394	20	at	at	ADP
inlawrev-2772	394	21	least	least	ADV
inlawrev-2772	394	22	50	50	NUM
inlawrev-2772	394	23	%	%	NOUN
inlawrev-2772	394	24	but	but	CCONJ
inlawrev-2772	394	25	less	less	ADJ
inlawrev-2772	394	26	than	than	ADP
inlawrev-2772	394	27	80	80	NUM
inlawrev-2772	394	28	%	%	NOUN
inlawrev-2772	394	29	of	of	ADP
inlawrev-2772	394	30	the	the	DET
inlawrev-2772	394	31	total	total	ADJ
inlawrev-2772	394	32	combined	combined	ADJ
inlawrev-2772	394	33	voting	voting	NOUN
inlawrev-2772	394	34	power	power	NOUN
inlawrev-2772	394	35	of	of	ADP
inlawrev-2772	394	36	all	all	DET
inlawrev-2772	394	37	classes	class	NOUN
inlawrev-2772	394	38	of	of	ADP
inlawrev-2772	394	39	stock	stock	NOUN
inlawrev-2772	394	40	of	of	ADP
inlawrev-2772	394	41	a	a	DET
inlawrev-2772	394	42	foreign	foreign	ADJ
inlawrev-2772	394	43	dividend	dividend	NOUN
inlawrev-2772	394	44	payor	payor	NOUN
inlawrev-2772	394	45	.	.	PUNCT
inlawrev-2772	395	1	'	'	PUNCT
inlawrev-2772	395	2	^^	^^	CCONJ
inlawrev-2772	395	3	the	the	DET
inlawrev-2772	395	4	deduction	deduction	NOUN
inlawrev-2772	395	5	is	be	AUX
inlawrev-2772	395	6	reduced	reduce	VERB
inlawrev-2772	395	7	to	to	ADP
inlawrev-2772	395	8	50	50	NUM
inlawrev-2772	395	9	%	%	NOUN
inlawrev-2772	395	10	of	of	ADP
inlawrev-2772	395	11	the	the	DET
inlawrev-2772	395	12	foreign	foreign	ADJ
inlawrev-2772	395	13	source	source	NOUN
inlawrev-2772	395	14	dividends	dividend	NOUN
inlawrev-2772	395	15	if	if	SCONJ
inlawrev-2772	395	16	the	the	DET
inlawrev-2772	395	17	taxpayer	taxpayer	NOUN
inlawrev-2772	395	18	owns	own	VERB
inlawrev-2772	395	19	less	less	ADJ
inlawrev-2772	395	20	than	than	ADP
inlawrev-2772	395	21	50	50	NUM
inlawrev-2772	395	22	%	%	NOUN
inlawrev-2772	395	23	of	of	ADP
inlawrev-2772	395	24	the	the	DET
inlawrev-2772	395	25	total	total	ADJ
inlawrev-2772	395	26	combined	combined	ADJ
inlawrev-2772	395	27	voting	voting	NOUN
inlawrev-2772	395	28	power	power	NOUN
inlawrev-2772	395	29	of	of	ADP
inlawrev-2772	395	30	all	all	DET
inlawrev-2772	395	31	classes	class	NOUN
inlawrev-2772	395	32	of	of	ADP
inlawrev-2772	395	33	stock	stock	NOUN
inlawrev-2772	395	34	of	of	ADP
inlawrev-2772	395	35	the	the	DET
inlawrev-2772	395	36	dividend	dividend	NOUN
inlawrev-2772	395	37	payor	payor	NOUN
inlawrev-2772	395	38	.	.	PUNCT
inlawrev-2772	396	1	'	'	PUNCT
inlawrev-2772	396	2	^'^	^'^	PUNCT
inlawrev-2772	396	3	with	with	ADP
inlawrev-2772	396	4	the	the	DET
inlawrev-2772	396	5	1987	1987	NUM
inlawrev-2772	396	6	enactment	enactment	NOUN
inlawrev-2772	396	7	of	of	ADP
inlawrev-2772	396	8	indiana	indiana	PROPN
inlawrev-2772	396	9	code	code	PROPN
inlawrev-2772	396	10	section	section	NOUN
inlawrev-2772	396	11	6	6	NUM
inlawrev-2772	396	12	-	-	SYM
inlawrev-2772	396	13	3	3	NUM
inlawrev-2772	396	14	-	-	PUNCT
inlawrev-2772	396	15	2	2	NUM
inlawrev-2772	396	16	-	-	SYM
inlawrev-2772	396	17	12	12	NUM
inlawrev-2772	396	18	,	,	PUNCT
inlawrev-2772	396	19	it	it	PRON
inlawrev-2772	396	20	is	be	AUX
inlawrev-2772	396	21	hoped	hope	VERB
inlawrev-2772	396	22	that	that	SCONJ
inlawrev-2772	396	23	the	the	DET
inlawrev-2772	396	24	potential	potential	NOUN
inlawrev-2772	396	25	for	for	ADP
inlawrev-2772	396	26	discriminatory	discriminatory	ADJ
inlawrev-2772	396	27	taxation	taxation	NOUN
inlawrev-2772	396	28	of	of	ADP
inlawrev-2772	396	29	u.s	u.s	PROPN
inlawrev-2772	396	30	.	.	PROPN
inlawrev-2772	396	31	multinationals	multinational	NOUN
inlawrev-2772	396	32	will	will	AUX
inlawrev-2772	396	33	be	be	AUX
inlawrev-2772	396	34	laid	lay	VERB
inlawrev-2772	396	35	to	to	ADP
inlawrev-2772	396	36	rest	rest	VERB
inlawrev-2772	396	37	.	.	PUNCT
inlawrev-2772	397	1	u.s	u.s	PROPN
inlawrev-2772	397	2	.	.	PROPN
inlawrev-2772	397	3	multinationals	multinational	NOUN
inlawrev-2772	397	4	are	be	AUX
inlawrev-2772	397	5	certainly	certainly	ADV
inlawrev-2772	397	6	entitled	entitle	VERB
inlawrev-2772	397	7	to	to	PART
inlawrev-2772	397	8	compete	compete	VERB
inlawrev-2772	397	9	both	both	CCONJ
inlawrev-2772	397	10	domestically	domestically	ADV
inlawrev-2772	397	11	and	and	CCONJ
inlawrev-2772	397	12	in	in	ADP
inlawrev-2772	397	13	the	the	DET
inlawrev-2772	397	14	worldwide	worldwide	ADJ
inlawrev-2772	397	15	marketplace	marketplace	NOUN
inlawrev-2772	397	16	on	on	ADP
inlawrev-2772	397	17	an	an	DET
inlawrev-2772	397	18	equal	equal	ADJ
inlawrev-2772	397	19	footing	footing	NOUN
inlawrev-2772	397	20	with	with	ADP
inlawrev-2772	397	21	their	their	PRON
inlawrev-2772	397	22	foreign	foreign	ADJ
inlawrev-2772	397	23	multinational	multinational	ADJ
inlawrev-2772	397	24	competitors	competitor	NOUN
inlawrev-2772	397	25	.	.	PUNCT
inlawrev-2772	398	1	the	the	DET
inlawrev-2772	398	2	constitutional	constitutional	ADJ
inlawrev-2772	398	3	mandates	mandate	NOUN
inlawrev-2772	398	4	of	of	ADP
inlawrev-2772	398	5	the	the	DET
inlawrev-2772	398	6	federal	federal	ADJ
inlawrev-2772	398	7	due	due	ADJ
inlawrev-2772	398	8	process	process	NOUN
inlawrev-2772	398	9	and	and	CCONJ
inlawrev-2772	398	10	equal	equal	ADJ
inlawrev-2772	398	11	protection	protection	NOUN
inlawrev-2772	398	12	clauses	clause	NOUN
inlawrev-2772	398	13	,	,	PUNCT
inlawrev-2772	398	14	'	'	PUNCT
inlawrev-2772	398	15	<	<	X
inlawrev-2772	398	16	^^	^^	PUNCT
inlawrev-2772	398	17	as	as	ADV
inlawrev-2772	398	18	well	well	ADV
inlawrev-2772	398	19	as	as	ADP
inlawrev-2772	398	20	the	the	DET
inlawrev-2772	398	21	unreasonable	unreasonable	ADJ
inlawrev-2772	398	22	classification	classification	NOUN
inlawrev-2772	398	23	prohibition	prohibition	NOUN
inlawrev-2772	398	24	of	of	ADP
inlawrev-2772	398	25	the	the	DET
inlawrev-2772	398	26	indiana	indiana	PROPN
inlawrev-2772	398	27	constitution	constitution	PROPN
inlawrev-2772	398	28	,	,	PUNCT
inlawrev-2772	398	29	^^	^^	PUNCT
inlawrev-2772	398	30	may	may	AUX
inlawrev-2772	398	31	indeed	indeed	ADV
inlawrev-2772	398	32	dictate	dictate	VERB
inlawrev-2772	398	33	equal	equal	ADJ
inlawrev-2772	398	34	tax	tax	NOUN
inlawrev-2772	398	35	treatment	treatment	NOUN
inlawrev-2772	398	36	for	for	ADP
inlawrev-2772	398	37	the	the	DET
inlawrev-2772	398	38	foreign	foreign	ADJ
inlawrev-2772	398	39	source	source	NOUN
inlawrev-2772	398	40	income	income	NOUN
inlawrev-2772	398	41	of	of	ADP
inlawrev-2772	398	42	both	both	CCONJ
inlawrev-2772	398	43	foreign	foreign	ADJ
inlawrev-2772	398	44	and	and	CCONJ
inlawrev-2772	398	45	domestic	domestic	ADJ
inlawrev-2772	398	46	multinational	multinational	ADJ
inlawrev-2772	398	47	companies	company	NOUN
inlawrev-2772	398	48	.	.	PUNCT
inlawrev-2772	399	1	on	on	ADP
inlawrev-2772	399	2	this	this	DET
inlawrev-2772	399	3	question	question	NOUN
inlawrev-2772	399	4	,	,	PUNCT
inlawrev-2772	399	5	the	the	DET
inlawrev-2772	399	6	form	form	NOUN
inlawrev-2772	399	7	of	of	ADP
inlawrev-2772	399	8	the	the	DET
inlawrev-2772	399	9	income	income	NOUN
inlawrev-2772	399	10	(	(	PUNCT
inlawrev-2772	399	11	i.e.	i.e.	X
inlawrev-2772	399	12	,	,	PUNCT
inlawrev-2772	399	13	whether	whether	SCONJ
inlawrev-2772	399	14	the	the	DET
inlawrev-2772	399	15	foreign	foreign	ADJ
inlawrev-2772	399	16	source	source	NOUN
inlawrev-2772	399	17	income	income	NOUN
inlawrev-2772	399	18	is	be	AUX
inlawrev-2772	399	19	taxed	tax	VERB
inlawrev-2772	399	20	on	on	ADP
inlawrev-2772	399	21	a	a	DET
inlawrev-2772	399	22	combination	combination	NOUN
inlawrev-2772	399	23	basis	basis	NOUN
inlawrev-2772	399	24	or	or	CCONJ
inlawrev-2772	399	25	is	be	AUX
inlawrev-2772	399	26	taxed	tax	VERB
inlawrev-2772	399	27	in	in	ADP
inlawrev-2772	399	28	the	the	DET
inlawrev-2772	399	29	form	form	NOUN
inlawrev-2772	399	30	of	of	ADP
inlawrev-2772	399	31	divided	divide	VERB
inlawrev-2772	399	32	income	income	NOUN
inlawrev-2772	399	33	)	)	PUNCT
inlawrev-2772	399	34	should	should	AUX
inlawrev-2772	399	35	be	be	AUX
inlawrev-2772	399	36	included	include	VERB
inlawrev-2772	399	37	since	since	SCONJ
inlawrev-2772	399	38	the	the	DET
inlawrev-2772	399	39	substance	substance	NOUN
inlawrev-2772	399	40	of	of	ADP
inlawrev-2772	399	41	the	the	DET
inlawrev-2772	399	42	taxation	taxation	NOUN
inlawrev-2772	399	43	is	be	AUX
inlawrev-2772	399	44	still	still	ADV
inlawrev-2772	399	45	to	to	PART
inlawrev-2772	399	46	tax	tax	VERB
inlawrev-2772	399	47	the	the	DET
inlawrev-2772	399	48	u.s	u.s	PROPN
inlawrev-2772	399	49	.	.	PROPN
inlawrev-2772	399	50	multinational	multinational	PROPN
inlawrev-2772	399	51	's	's	PART
inlawrev-2772	399	52	foreign	foreign	ADJ
inlawrev-2772	399	53	earnings	earning	NOUN
inlawrev-2772	399	54	.	.	PUNCT
inlawrev-2772	400	1	as	as	SCONJ
inlawrev-2772	400	2	noted	note	VERB
inlawrev-2772	400	3	,	,	PUNCT
inlawrev-2772	400	4	section	section	NOUN
inlawrev-2772	400	5	6	6	NUM
inlawrev-2772	400	6	-	-	SYM
inlawrev-2772	400	7	3	3	NUM
inlawrev-2772	400	8	-	-	PUNCT
inlawrev-2772	400	9	2	2	NUM
inlawrev-2772	400	10	-	-	SYM
inlawrev-2772	400	11	12	12	NUM
inlawrev-2772	400	12	should	should	AUX
inlawrev-2772	400	13	serve	serve	VERB
inlawrev-2772	400	14	to	to	PART
inlawrev-2772	400	15	eliminate	eliminate	VERB
inlawrev-2772	400	16	any	any	DET
inlawrev-2772	400	17	further	further	ADJ
inlawrev-2772	400	18	ambiguity	ambiguity	NOUN
inlawrev-2772	400	19	as	as	ADP
inlawrev-2772	400	20	to	to	ADP
inlawrev-2772	400	21	the	the	DET
inlawrev-2772	400	22	equal	equal	ADJ
inlawrev-2772	400	23	tax	tax	NOUN
inlawrev-2772	400	24	treatment	treatment	NOUN
inlawrev-2772	400	25	of	of	ADP
inlawrev-2772	400	26	foreign	foreign	ADJ
inlawrev-2772	400	27	and	and	CCONJ
inlawrev-2772	400	28	domestic	domestic	ADJ
inlawrev-2772	400	29	multinational	multinational	ADJ
inlawrev-2772	400	30	companies	company	NOUN
inlawrev-2772	400	31	.	.	PUNCT
inlawrev-2772	401	1	v.	v.	ADP
inlawrev-2772	401	2	the	the	DET
inlawrev-2772	401	3	great	great	ADJ
inlawrev-2772	401	4	lakes	lake	NOUN
inlawrev-2772	401	5	interstate	interstate	ADJ
inlawrev-2772	401	6	sales	sale	NOUN
inlawrev-2772	401	7	compact	compact	ADJ
inlawrev-2772	401	8	on	on	ADP
inlawrev-2772	401	9	july	july	PROPN
inlawrev-2772	401	10	21	21	NUM
inlawrev-2772	401	11	,	,	PUNCT
inlawrev-2772	401	12	1986	1986	NUM
inlawrev-2772	401	13	,	,	PUNCT
inlawrev-2772	401	14	indiana	indiana	PROPN
inlawrev-2772	401	15	,	,	PUNCT
inlawrev-2772	401	16	joining	join	VERB
inlawrev-2772	401	17	five	five	NUM
inlawrev-2772	401	18	other	other	ADJ
inlawrev-2772	401	19	midwestern	midwestern	ADJ
inlawrev-2772	401	20	states	state	NOUN
inlawrev-2772	401	21	,	,	PUNCT
inlawrev-2772	401	22	signed	sign	VERB
inlawrev-2772	401	23	the	the	DET
inlawrev-2772	401	24	great	great	ADJ
inlawrev-2772	401	25	lakes	lake	NOUN
inlawrev-2772	401	26	interstate	interstate	ADJ
inlawrev-2772	401	27	sales	sale	NOUN
inlawrev-2772	401	28	compact	compact	ADJ
inlawrev-2772	401	29	.	.	PUNCT
inlawrev-2772	402	1	indiana	indiana	PROPN
inlawrev-2772	402	2	,	,	PUNCT
inlawrev-2772	402	3	illinois	illinois	PROPN
inlawrev-2772	402	4	,	,	PUNCT
inlawrev-2772	402	5	michigan	michigan	PROPN
inlawrev-2772	402	6	,	,	PUNCT
inlawrev-2772	402	7	minnesota	minnesota	PROPN
inlawrev-2772	402	8	,	,	PUNCT
inlawrev-2772	402	9	ohio	ohio	PROPN
inlawrev-2772	402	10	and	and	CCONJ
inlawrev-2772	402	11	wisconsin	wisconsin	PROPN
inlawrev-2772	402	12	entered	enter	VERB
inlawrev-2772	402	13	into	into	ADP
inlawrev-2772	402	14	this	this	DET
inlawrev-2772	402	15	compact	compact	NOUN
inlawrev-2772	402	16	for	for	ADP
inlawrev-2772	402	17	the	the	DET
inlawrev-2772	402	18	expressed	express	VERB
inlawrev-2772	402	19	primary	primary	ADJ
inlawrev-2772	402	20	purpose	purpose	NOUN
inlawrev-2772	402	21	to	to	PART
inlawrev-2772	402	22	ferret	ferret	VERB
inlawrev-2772	402	23	out	out	ADP
inlawrev-2772	402	24	those	those	DET
inlawrev-2772	402	25	out	out	ADP
inlawrev-2772	402	26	-	-	PUNCT
inlawrev-2772	402	27	of	of	ADP
inlawrev-2772	402	28	-	-	PUNCT
inlawrev-2772	402	29	state	state	NOUN
inlawrev-2772	402	30	vendors	vendor	NOUN
inlawrev-2772	402	31	who	who	PRON
inlawrev-2772	402	32	sold	sell	VERB
inlawrev-2772	402	33	to	to	ADP
inlawrev-2772	402	34	customers	customer	NOUN
inlawrev-2772	402	35	in	in	ADP
inlawrev-2772	402	36	the	the	DET
inlawrev-2772	402	37	six	six	NUM
inlawrev-2772	402	38	states	state	NOUN
inlawrev-2772	402	39	but	but	CCONJ
inlawrev-2772	402	40	who	who	PRON
inlawrev-2772	402	41	had	have	AUX
inlawrev-2772	402	42	never	never	ADV
inlawrev-2772	402	43	collected	collect	VERB
inlawrev-2772	402	44	or	or	CCONJ
inlawrev-2772	402	45	remitted	remit	VERB
inlawrev-2772	402	46	sales	sale	NOUN
inlawrev-2772	402	47	tax	tax	NOUN
inlawrev-2772	402	48	to	to	ADP
inlawrev-2772	402	49	the	the	DET
inlawrev-2772	402	50	customer	customer	NOUN
inlawrev-2772	402	51	's	's	PART
inlawrev-2772	402	52	state	state	NOUN
inlawrev-2772	402	53	.	.	PUNCT
inlawrev-2772	403	1	'	'	PUNCT
inlawrev-2772	403	2	^^	^^	CCONJ
inlawrev-2772	403	3	the	the	DET
inlawrev-2772	403	4	targets	target	NOUN
inlawrev-2772	403	5	were	be	AUX
inlawrev-2772	403	6	principally	principally	ADV
inlawrev-2772	403	7	'	'	PUNCT
inlawrev-2772	403	8	°	°	PROPN
inlawrev-2772	403	9	5inx	5inx	NUM
inlawrev-2772	403	10	>	>	X
inlawrev-2772	403	11	.	.	PUNCT
inlawrev-2772	404	1	code	code	PROPN
inlawrev-2772	404	2	§	§	PROPN
inlawrev-2772	404	3	6	6	NUM
inlawrev-2772	404	4	-	-	SYM
inlawrev-2772	404	5	3	3	NUM
inlawrev-2772	404	6	-	-	PUNCT
inlawrev-2772	404	7	2	2	NUM
inlawrev-2772	404	8	-	-	NUM
inlawrev-2772	404	9	12(c	12(c	NUM
inlawrev-2772	404	10	)	)	PUNCT
inlawrev-2772	404	11	(	(	PUNCT
inlawrev-2772	404	12	supp	supp	PROPN
inlawrev-2772	404	13	.	.	PUNCT
inlawrev-2772	404	14	1987	1987	NUM
inlawrev-2772	404	15	)	)	PUNCT
inlawrev-2772	404	16	(	(	PUNCT
inlawrev-2772	404	17	effective	effective	ADJ
inlawrev-2772	404	18	jan	jan	PROPN
inlawrev-2772	404	19	.	.	PROPN
inlawrev-2772	404	20	1	1	NUM
inlawrev-2772	404	21	,	,	PUNCT
inlawrev-2772	404	22	1988	1988	NUM
inlawrev-2772	404	23	)	)	PUNCT
inlawrev-2772	404	24	.	.	PUNCT
inlawrev-2772	405	1	"	"	PUNCT
inlawrev-2772	405	2	^m	^m	PRON
inlawrev-2772	405	3	§	§	VERB
inlawrev-2772	405	4	6	6	NUM
inlawrev-2772	405	5	-	-	SYM
inlawrev-2772	405	6	3	3	NUM
inlawrev-2772	405	7	-	-	PUNCT
inlawrev-2772	405	8	212(d	212(d	NUM
inlawrev-2772	405	9	)	)	PUNCT
inlawrev-2772	405	10	.	.	PUNCT
inlawrev-2772	405	11	'	'	PUNCT
inlawrev-2772	405	12	°	°	X
inlawrev-2772	405	13	'	'	PROPN
inlawrev-2772	405	14	i	i	PROPN
inlawrev-2772	405	15	d.	d.	PROPN
inlawrev-2772	405	16	§	§	PROPN
inlawrev-2772	405	17	6	6	NUM
inlawrev-2772	405	18	-	-	SYM
inlawrev-2772	405	19	3	3	NUM
inlawrev-2772	405	20	-	-	PUNCT
inlawrev-2772	405	21	212(e	212(e	NUM
inlawrev-2772	405	22	)	)	PUNCT
inlawrev-2772	405	23	.	.	PUNCT
inlawrev-2772	406	1	•	•	NUM
inlawrev-2772	406	2	°	°	NUM
inlawrev-2772	406	3	«u.s	«u.s	NOUN
inlawrev-2772	406	4	.	.	PUNCT
inlawrev-2772	407	1	const	const	PROPN
inlawrev-2772	407	2	,	,	PUNCT
inlawrev-2772	407	3	amend	amend	PROPN
inlawrev-2772	407	4	.	.	PROPN
inlawrev-2772	408	1	xiv	xiv	PROPN
inlawrev-2772	408	2	,	,	PUNCT
inlawrev-2772	408	3	§	§	PROPN
inlawrev-2772	408	4	1	1	NUM
inlawrev-2772	408	5	.	.	PUNCT
inlawrev-2772	409	1	"	"	PUNCT
inlawrev-2772	409	2	«	«	PUNCT
inlawrev-2772	409	3	ind	ind	X
inlawrev-2772	409	4	.	.	PUNCT
inlawrev-2772	410	1	const	const	PROPN
inlawrev-2772	410	2	,	,	PUNCT
inlawrev-2772	410	3	art	art	NOUN
inlawrev-2772	410	4	.	.	PUNCT
inlawrev-2772	411	1	i	i	PRON
inlawrev-2772	411	2	,	,	PUNCT
inlawrev-2772	411	3	§	§	PROPN
inlawrev-2772	411	4	23	23	NUM
inlawrev-2772	411	5	.	.	PUNCT
inlawrev-2772	412	1	"	"	PUNCT
inlawrev-2772	412	2	°	°	ADP
inlawrev-2772	412	3	great	great	ADJ
inlawrev-2772	412	4	lakes	lake	NOUN
inlawrev-2772	412	5	interstate	interstate	ADJ
inlawrev-2772	412	6	sales	sale	NOUN
inlawrev-2772	412	7	compact	compact	ADJ
inlawrev-2772	412	8	,	,	PUNCT
inlawrev-2772	412	9	july	july	PROPN
inlawrev-2772	412	10	21	21	NUM
inlawrev-2772	412	11	,	,	PUNCT
inlawrev-2772	412	12	1986	1986	NUM
inlawrev-2772	412	13	.	.	PUNCT
inlawrev-2772	413	1	wisconsin	wisconsin	PROPN
inlawrev-2772	413	2	withdrew	withdraw	VERB
inlawrev-2772	413	3	from	from	ADP
inlawrev-2772	413	4	the	the	DET
inlawrev-2772	413	5	compact	compact	NOUN
inlawrev-2772	413	6	by	by	ADP
inlawrev-2772	413	7	an	an	DET
inlawrev-2772	413	8	executive	executive	ADJ
inlawrev-2772	413	9	order	order	NOUN
inlawrev-2772	413	10	signed	sign	VERB
inlawrev-2772	413	11	by	by	ADP
inlawrev-2772	413	12	governor	governor	PROPN
inlawrev-2772	413	13	anthony	anthony	PROPN
inlawrev-2772	413	14	s.	s.	PROPN
inlawrev-2772	413	15	earl	earl	PROPN
inlawrev-2772	413	16	on	on	ADP
inlawrev-2772	413	17	august	august	PROPN
inlawrev-2772	413	18	31	31	NUM
inlawrev-2772	413	19	,	,	PUNCT
inlawrev-2772	413	20	1987	1987	NUM
inlawrev-2772	413	21	.	.	PUNCT
inlawrev-2772	414	1	south	south	PROPN
inlawrev-2772	414	2	dakota	dakota	PROPN
inlawrev-2772	414	3	signed	sign	VERB
inlawrev-2772	414	4	the	the	DET
inlawrev-2772	414	5	compact	compact	NOUN
inlawrev-2772	414	6	on	on	ADP
inlawrev-2772	414	7	december	december	PROPN
inlawrev-2772	414	8	11	11	NUM
inlawrev-2772	414	9	,	,	PUNCT
inlawrev-2772	414	10	1987	1987	NUM
inlawrev-2772	414	11	,	,	PUNCT
inlawrev-2772	414	12	and	and	CCONJ
inlawrev-2772	414	13	north	north	PROPN
inlawrev-2772	414	14	dakota	dakota	PROPN
inlawrev-2772	414	15	,	,	PUNCT
inlawrev-2772	414	16	iowa	iowa	PROPN
inlawrev-2772	414	17	and	and	CCONJ
inlawrev-2772	414	18	nebraska	nebraska	PROPN
inlawrev-2772	414	19	are	be	AUX
inlawrev-2772	414	20	considering	consider	VERB
inlawrev-2772	414	21	signing	sign	VERB
inlawrev-2772	414	22	the	the	DET
inlawrev-2772	414	23	compact	compact	NOUN
inlawrev-2772	414	24	.	.	PUNCT
inlawrev-2772	415	1	1988	1988	NUM
inlawrev-2772	415	2	]	]	PUNCT
inlawrev-2772	416	1	indiana	indiana	PROPN
inlawrev-2772	416	2	taxation	taxation	PROPN
inlawrev-2772	416	3	403	403	NUM
inlawrev-2772	416	4	to	to	PART
inlawrev-2772	416	5	be	be	AUX
inlawrev-2772	416	6	the	the	DET
inlawrev-2772	416	7	border	border	NOUN
inlawrev-2772	416	8	retailers	retailer	NOUN
inlawrev-2772	416	9	who	who	PRON
inlawrev-2772	416	10	sold	sell	VERB
inlawrev-2772	416	11	appliances	appliance	NOUN
inlawrev-2772	416	12	,	,	PUNCT
inlawrev-2772	416	13	furniture	furniture	NOUN
inlawrev-2772	416	14	and	and	CCONJ
inlawrev-2772	416	15	other	other	ADJ
inlawrev-2772	416	16	big	big	ADJ
inlawrev-2772	416	17	ticket	ticket	NOUN
inlawrev-2772	416	18	items	item	NOUN
inlawrev-2772	416	19	to	to	ADP
inlawrev-2772	416	20	nearby	nearby	ADJ
inlawrev-2772	416	21	customers	customer	NOUN
inlawrev-2772	416	22	in	in	ADP
inlawrev-2772	416	23	adjacent	adjacent	ADJ
inlawrev-2772	416	24	states	state	NOUN
inlawrev-2772	416	25	,	,	PUNCT
inlawrev-2772	416	26	without	without	ADP
inlawrev-2772	416	27	charging	charge	VERB
inlawrev-2772	416	28	the	the	DET
inlawrev-2772	416	29	customer	customer	NOUN
inlawrev-2772	416	30	's	's	PART
inlawrev-2772	416	31	state	state	NOUN
inlawrev-2772	416	32	's	's	PART
inlawrev-2772	416	33	sales	sale	NOUN
inlawrev-2772	416	34	tax	tax	NOUN
inlawrev-2772	416	35	.	.	PUNCT
inlawrev-2772	417	1	as	as	SCONJ
inlawrev-2772	417	2	indiana	indiana	PROPN
inlawrev-2772	417	3	revenue	revenue	PROPN
inlawrev-2772	417	4	commissioner	commissioner	PROPN
inlawrev-2772	417	5	m.	m.	PROPN
inlawrev-2772	417	6	f.	f.	PROPN
inlawrev-2772	417	7	renner	renner	PROPN
inlawrev-2772	417	8	stated	state	VERB
inlawrev-2772	417	9	in	in	ADP
inlawrev-2772	417	10	a	a	DET
inlawrev-2772	417	11	letter	letter	NOUN
inlawrev-2772	417	12	to	to	ADP
inlawrev-2772	417	13	indiana	indiana	PROPN
inlawrev-2772	417	14	retailers	retailer	NOUN
inlawrev-2772	417	15	,	,	PUNCT
inlawrev-2772	417	16	"	"	PUNCT
inlawrev-2772	417	17	these	these	PRON
inlawrev-2772	417	18	are	be	AUX
inlawrev-2772	417	19	the	the	DET
inlawrev-2772	417	20	sales	sale	NOUN
inlawrev-2772	417	21	which	which	PRON
inlawrev-2772	417	22	represent	represent	VERB
inlawrev-2772	417	23	unfair	unfair	ADJ
inlawrev-2772	417	24	competition	competition	NOUN
inlawrev-2772	417	25	to	to	ADP
inlawrev-2772	417	26	you	you	PRON
inlawrev-2772	417	27	,	,	PUNCT
inlawrev-2772	417	28	our	our	PRON
inlawrev-2772	417	29	in	in	ADP
inlawrev-2772	417	30	-	-	PUNCT
inlawrev-2772	417	31	state	state	NOUN
inlawrev-2772	417	32	merchants	merchant	NOUN
inlawrev-2772	417	33	,	,	PUNCT
inlawrev-2772	417	34	who	who	PRON
inlawrev-2772	417	35	find	find	VERB
inlawrev-2772	417	36	out	out	ADP
inlawrev-2772	417	37	-	-	PUNCT
inlawrev-2772	417	38	of	of	ADP
inlawrev-2772	417	39	-	-	PUNCT
inlawrev-2772	417	40	state	state	NOUN
inlawrev-2772	417	41	business	business	NOUN
inlawrev-2772	417	42	undercutting	undercut	VERB
inlawrev-2772	417	43	your	your	PRON
inlawrev-2772	417	44	prices	price	NOUN
inlawrev-2772	417	45	because	because	SCONJ
inlawrev-2772	417	46	they	they	PRON
inlawrev-2772	417	47	are	be	AUX
inlawrev-2772	417	48	not	not	PART
inlawrev-2772	417	49	required	require	VERB
inlawrev-2772	417	50	to	to	PART
inlawrev-2772	417	51	collect	collect	VERB
inlawrev-2772	417	52	the	the	DET
inlawrev-2772	417	53	sales	sale	NOUN
inlawrev-2772	417	54	tax	tax	NOUN
inlawrev-2772	417	55	,	,	PUNCT
inlawrev-2772	417	56	as	as	SCONJ
inlawrev-2772	417	57	you	you	PRON
inlawrev-2772	417	58	do	do	VERB
inlawrev-2772	417	59	.	.	PUNCT
inlawrev-2772	418	1	"^	"^	PUNCT
inlawrev-2772	418	2	''	''	PUNCT
inlawrev-2772	418	3	given	give	VERB
inlawrev-2772	418	4	this	this	DET
inlawrev-2772	418	5	laudable	laudable	ADJ
inlawrev-2772	418	6	objective	objective	NOUN
inlawrev-2772	418	7	,	,	PUNCT
inlawrev-2772	418	8	the	the	DET
inlawrev-2772	418	9	great	great	ADJ
inlawrev-2772	418	10	lakes	lake	NOUN
inlawrev-2772	418	11	compact	compact	ADJ
inlawrev-2772	418	12	hardly	hardly	ADV
inlawrev-2772	418	13	seemed	seem	VERB
inlawrev-2772	418	14	like	like	ADP
inlawrev-2772	418	15	an	an	DET
inlawrev-2772	418	16	issue	issue	NOUN
inlawrev-2772	418	17	that	that	SCONJ
inlawrev-2772	418	18	most	most	ADJ
inlawrev-2772	418	19	state	state	NOUN
inlawrev-2772	418	20	taxpayers	taxpayer	NOUN
inlawrev-2772	418	21	should	should	AUX
inlawrev-2772	418	22	be	be	AUX
inlawrev-2772	418	23	concerned	concern	VERB
inlawrev-2772	418	24	about	about	ADP
inlawrev-2772	418	25	,	,	PUNCT
inlawrev-2772	418	26	especially	especially	ADV
inlawrev-2772	418	27	those	those	DET
inlawrev-2772	418	28	taxpayers	taxpayer	NOUN
inlawrev-2772	418	29	who	who	PRON
inlawrev-2772	418	30	were	be	AUX
inlawrev-2772	418	31	not	not	PART
inlawrev-2772	418	32	engaged	engage	VERB
inlawrev-2772	418	33	in	in	ADP
inlawrev-2772	418	34	retailing	retailing	NOUN
inlawrev-2772	418	35	.	.	PUNCT
inlawrev-2772	419	1	but	but	CCONJ
inlawrev-2772	419	2	the	the	DET
inlawrev-2772	419	3	compact	compact	NOUN
inlawrev-2772	419	4	does	do	AUX
inlawrev-2772	419	5	indeed	indeed	ADV
inlawrev-2772	419	6	have	have	VERB
inlawrev-2772	419	7	the	the	DET
inlawrev-2772	419	8	potential	potential	NOUN
inlawrev-2772	419	9	for	for	ADP
inlawrev-2772	419	10	becoming	become	VERB
inlawrev-2772	419	11	a	a	DET
inlawrev-2772	419	12	controversial	controversial	ADJ
inlawrev-2772	419	13	multistate	multistate	NOUN
inlawrev-2772	419	14	audit	audit	NOUN
inlawrev-2772	419	15	program	program	NOUN
inlawrev-2772	419	16	that	that	PRON
inlawrev-2772	419	17	may	may	AUX
inlawrev-2772	419	18	impact	impact	VERB
inlawrev-2772	419	19	taxpayers	taxpayer	NOUN
inlawrev-2772	419	20	far	far	ADV
inlawrev-2772	419	21	beyond	beyond	ADP
inlawrev-2772	419	22	those	those	PRON
inlawrev-2772	419	23	selling	sell	VERB
inlawrev-2772	419	24	goods	good	NOUN
inlawrev-2772	419	25	across	across	ADP
inlawrev-2772	419	26	state	state	NOUN
inlawrev-2772	419	27	lines	line	NOUN
inlawrev-2772	419	28	.	.	PUNCT
inlawrev-2772	420	1	it	it	PRON
inlawrev-2772	420	2	appears	appear	VERB
inlawrev-2772	420	3	now	now	ADV
inlawrev-2772	420	4	that	that	SCONJ
inlawrev-2772	420	5	the	the	DET
inlawrev-2772	420	6	compact	compact	NOUN
inlawrev-2772	420	7	may	may	AUX
inlawrev-2772	420	8	be	be	AUX
inlawrev-2772	420	9	invoked	invoke	VERB
inlawrev-2772	420	10	by	by	ADP
inlawrev-2772	420	11	the	the	DET
inlawrev-2772	420	12	member	member	NOUN
inlawrev-2772	420	13	states	state	NOUN
inlawrev-2772	420	14	,	,	PUNCT
inlawrev-2772	420	15	not	not	PART
inlawrev-2772	420	16	only	only	ADV
inlawrev-2772	420	17	to	to	PART
inlawrev-2772	420	18	encourage	encourage	VERB
inlawrev-2772	420	19	out	out	ADP
inlawrev-2772	420	20	-	-	PUNCT
inlawrev-2772	420	21	of	of	ADP
inlawrev-2772	420	22	-	-	PUNCT
inlawrev-2772	420	23	state	state	NOUN
inlawrev-2772	420	24	vendors	vendor	NOUN
inlawrev-2772	420	25	to	to	PART
inlawrev-2772	420	26	collect	collect	VERB
inlawrev-2772	420	27	and	and	CCONJ
inlawrev-2772	420	28	remit	remit	VERB
inlawrev-2772	420	29	sales	sale	NOUN
inlawrev-2772	420	30	tax	tax	NOUN
inlawrev-2772	420	31	,	,	PUNCT
inlawrev-2772	420	32	but	but	CCONJ
inlawrev-2772	420	33	as	as	ADP
inlawrev-2772	420	34	a	a	DET
inlawrev-2772	420	35	vehicle	vehicle	NOUN
inlawrev-2772	420	36	for	for	ADP
inlawrev-2772	420	37	obtaining	obtain	VERB
inlawrev-2772	420	38	and	and	CCONJ
inlawrev-2772	420	39	sharing	share	VERB
inlawrev-2772	420	40	a	a	DET
inlawrev-2772	420	41	broad	broad	ADJ
inlawrev-2772	420	42	range	range	NOUN
inlawrev-2772	420	43	of	of	ADP
inlawrev-2772	420	44	information	information	NOUN
inlawrev-2772	420	45	about	about	ADP
inlawrev-2772	420	46	all	all	DET
inlawrev-2772	420	47	taxpayers	taxpayer	NOUN
inlawrev-2772	420	48	—	—	PUNCT
inlawrev-2772	420	49	not	not	PART
inlawrev-2772	420	50	just	just	ADV
inlawrev-2772	420	51	information	information	NOUN
inlawrev-2772	420	52	relating	relate	VERB
inlawrev-2772	420	53	to	to	ADP
inlawrev-2772	420	54	sales	sale	NOUN
inlawrev-2772	420	55	tax	tax	NOUN
inlawrev-2772	420	56	and	and	CCONJ
inlawrev-2772	420	57	not	not	PART
inlawrev-2772	420	58	just	just	ADV
inlawrev-2772	420	59	about	about	ADP
inlawrev-2772	420	60	taxpayers	taxpayer	NOUN
inlawrev-2772	420	61	engaged	engage	VERB
inlawrev-2772	420	62	in	in	ADP
inlawrev-2772	420	63	retailing	retailing	NOUN
inlawrev-2772	420	64	.	.	PUNCT
inlawrev-2772	421	1	it	it	PRON
inlawrev-2772	421	2	appears	appear	VERB
inlawrev-2772	421	3	that	that	SCONJ
inlawrev-2772	421	4	anyone	anyone	PRON
inlawrev-2772	421	5	—	—	PUNCT
inlawrev-2772	421	6	retailer	retailer	NOUN
inlawrev-2772	421	7	,	,	PUNCT
inlawrev-2772	421	8	wholesaler	wholesaler	NOUN
inlawrev-2772	421	9	,	,	PUNCT
inlawrev-2772	421	10	manufacturer	manufacturer	NOUN
inlawrev-2772	421	11	,	,	PUNCT
inlawrev-2772	421	12	or	or	CCONJ
inlawrev-2772	421	13	service	service	NOUN
inlawrev-2772	421	14	provider	provider	NOUN
inlawrev-2772	421	15	—	—	PUNCT
inlawrev-2772	421	16	who	who	PRON
inlawrev-2772	421	17	does	do	VERB
inlawrev-2772	421	18	business	business	NOUN
inlawrev-2772	421	19	in	in	ADP
inlawrev-2772	421	20	any	any	PRON
inlawrev-2772	421	21	of	of	ADP
inlawrev-2772	421	22	the	the	DET
inlawrev-2772	421	23	compact	compact	ADJ
inlawrev-2772	421	24	states	state	NOUN
inlawrev-2772	421	25	may	may	AUX
inlawrev-2772	421	26	be	be	AUX
inlawrev-2772	421	27	affected	affect	VERB
inlawrev-2772	421	28	by	by	ADP
inlawrev-2772	421	29	seemingly	seemingly	ADV
inlawrev-2772	421	30	innocuous	innocuous	ADJ
inlawrev-2772	421	31	but	but	CCONJ
inlawrev-2772	421	32	actually	actually	ADV
inlawrev-2772	421	33	far	far	ADV
inlawrev-2772	421	34	-	-	PUNCT
inlawrev-2772	421	35	ranging	range	VERB
inlawrev-2772	421	36	reciprocal	reciprocal	ADJ
inlawrev-2772	421	37	audit	audit	NOUN
inlawrev-2772	421	38	arrangements	arrangement	NOUN
inlawrev-2772	421	39	.	.	PUNCT
inlawrev-2772	422	1	a.	a.	NOUN
inlawrev-2772	423	1	what	what	PRON
inlawrev-2772	423	2	the	the	DET
inlawrev-2772	423	3	compact	compact	NOUN
inlawrev-2772	423	4	says	say	VERB
inlawrev-2772	423	5	each	each	PRON
inlawrev-2772	423	6	of	of	ADP
inlawrev-2772	423	7	the	the	DET
inlawrev-2772	423	8	states	state	NOUN
inlawrev-2772	423	9	was	be	AUX
inlawrev-2772	423	10	authorized	authorize	VERB
inlawrev-2772	423	11	to	to	PART
inlawrev-2772	423	12	enter	enter	VERB
inlawrev-2772	423	13	into	into	ADP
inlawrev-2772	423	14	this	this	DET
inlawrev-2772	423	15	compact	compact	NOUN
inlawrev-2772	423	16	by	by	ADP
inlawrev-2772	423	17	enabling	enable	VERB
inlawrev-2772	423	18	legislation	legislation	NOUN
inlawrev-2772	423	19	passed	pass	VERB
inlawrev-2772	423	20	by	by	ADP
inlawrev-2772	423	21	its	its	PRON
inlawrev-2772	423	22	respective	respective	ADJ
inlawrev-2772	423	23	legislature	legislature	NOUN
inlawrev-2772	423	24	or	or	CCONJ
inlawrev-2772	423	25	by	by	ADP
inlawrev-2772	423	26	an	an	DET
inlawrev-2772	423	27	executive	executive	ADJ
inlawrev-2772	423	28	order	order	NOUN
inlawrev-2772	423	29	.	.	PUNCT
inlawrev-2772	424	1	in	in	ADP
inlawrev-2772	424	2	indiana	indiana	PROPN
inlawrev-2772	424	3	's	's	PART
inlawrev-2772	424	4	case	case	NOUN
inlawrev-2772	424	5	,	,	PUNCT
inlawrev-2772	424	6	indiana	indiana	PROPN
inlawrev-2772	424	7	code	code	PROPN
inlawrev-2772	424	8	section	section	PROPN
inlawrev-2772	424	9	6	6	NUM
inlawrev-2772	424	10	-	-	SYM
inlawrev-2772	424	11	8.1	8.1	NUM
inlawrev-2772	424	12	-	-	PUNCT
inlawrev-2772	424	13	3	3	NUM
inlawrev-2772	424	14	-	-	SYM
inlawrev-2772	424	15	7	7	NUM
inlawrev-2772	424	16	permits	permit	VERB
inlawrev-2772	424	17	the	the	DET
inlawrev-2772	424	18	indiana	indiana	PROPN
inlawrev-2772	424	19	department	department	PROPN
inlawrev-2772	424	20	of	of	ADP
inlawrev-2772	424	21	revenue	revenue	NOUN
inlawrev-2772	424	22	to	to	PART
inlawrev-2772	424	23	enter	enter	VERB
inlawrev-2772	424	24	into	into	ADP
inlawrev-2772	424	25	reciprocal	reciprocal	ADJ
inlawrev-2772	424	26	agreements	agreement	NOUN
inlawrev-2772	424	27	with	with	ADP
inlawrev-2772	424	28	the	the	DET
inlawrev-2772	424	29	taxing	tax	VERB
inlawrev-2772	424	30	officials	official	NOUN
inlawrev-2772	424	31	of	of	ADP
inlawrev-2772	424	32	other	other	ADJ
inlawrev-2772	424	33	state	state	NOUN
inlawrev-2772	424	34	governments	government	NOUN
inlawrev-2772	424	35	''	''	PUNCT
inlawrev-2772	424	36	to	to	PART
inlawrev-2772	424	37	furnish	furnish	VERB
inlawrev-2772	424	38	and	and	CCONJ
inlawrev-2772	424	39	receive	receive	VERB
inlawrev-2772	424	40	information	information	NOUN
inlawrev-2772	424	41	relevant	relevant	ADJ
inlawrev-2772	424	42	to	to	ADP
inlawrev-2772	424	43	the	the	DET
inlawrev-2772	424	44	administration	administration	NOUN
inlawrev-2772	424	45	and	and	CCONJ
inlawrev-2772	424	46	enforcement	enforcement	NOUN
inlawrev-2772	424	47	of	of	ADP
inlawrev-2772	424	48	[	[	X
inlawrev-2772	424	49	indiana	indiana	PROPN
inlawrev-2772	424	50	's	's	PART
inlawrev-2772	424	51	]	]	PUNCT
inlawrev-2772	424	52	taxes	taxis	NOUN
inlawrev-2772	424	53	.	.	PUNCT
inlawrev-2772	424	54	''	''	PUNCT
inlawrev-2772	424	55	^^^	^^^	ADJ
inlawrev-2772	424	56	thus	thus	ADV
inlawrev-2772	424	57	,	,	PUNCT
inlawrev-2772	424	58	the	the	DET
inlawrev-2772	424	59	threshold	threshold	NOUN
inlawrev-2772	424	60	question	question	NOUN
inlawrev-2772	424	61	as	as	ADP
inlawrev-2772	424	62	to	to	ADP
inlawrev-2772	424	63	the	the	DET
inlawrev-2772	424	64	propriety	propriety	NOUN
inlawrev-2772	424	65	of	of	ADP
inlawrev-2772	424	66	indiana	indiana	PROPN
inlawrev-2772	424	67	's	's	PART
inlawrev-2772	424	68	'	'	PUNCT
inlawrev-2772	424	69	"	"	PUNCT
inlawrev-2772	424	70	letter	letter	NOUN
inlawrev-2772	424	71	from	from	ADP
inlawrev-2772	424	72	m.	m.	PROPN
inlawrev-2772	424	73	f.	f.	PROPN
inlawrev-2772	424	74	renner	renner	PROPN
inlawrev-2772	424	75	to	to	ADP
inlawrev-2772	424	76	indiana	indiana	PROPN
inlawrev-2772	424	77	retail	retail	ADJ
inlawrev-2772	424	78	merchants	merchant	NOUN
inlawrev-2772	424	79	(	(	PUNCT
inlawrev-2772	424	80	jan	jan	PROPN
inlawrev-2772	424	81	.	.	PROPN
inlawrev-2772	424	82	19	19	NUM
inlawrev-2772	424	83	,	,	PUNCT
inlawrev-2772	424	84	1987	1987	NUM
inlawrev-2772	424	85	)	)	PUNCT
inlawrev-2772	425	1	[	[	X
inlawrev-2772	425	2	hereinafter	hereinafter	NOUN
inlawrev-2772	425	3	renner	renner	NOUN
inlawrev-2772	425	4	letter	letter	NOUN
inlawrev-2772	425	5	]	]	PUNCT
inlawrev-2772	425	6	.	.	PUNCT
inlawrev-2772	426	1	"	"	PUNCT
inlawrev-2772	426	2	^ind	^ind	NUM
inlawrev-2772	426	3	.	.	PUNCT
inlawrev-2772	426	4	code	code	NOUN
inlawrev-2772	426	5	§	§	PROPN
inlawrev-2772	426	6	6	6	NUM
inlawrev-2772	426	7	-	-	SYM
inlawrev-2772	426	8	8.1	8.1	NUM
inlawrev-2772	426	9	-	-	PUNCT
inlawrev-2772	426	10	3	3	NUM
inlawrev-2772	426	11	-	-	SYM
inlawrev-2772	426	12	7	7	NUM
inlawrev-2772	426	13	(	(	PUNCT
inlawrev-2772	426	14	1982	1982	NUM
inlawrev-2772	426	15	)	)	PUNCT
inlawrev-2772	426	16	(	(	PUNCT
inlawrev-2772	426	17	emphasis	emphasis	NOUN
inlawrev-2772	426	18	added	add	VERB
inlawrev-2772	426	19	)	)	PUNCT
inlawrev-2772	426	20	.	.	PUNCT
inlawrev-2772	427	1	this	this	DET
inlawrev-2772	427	2	statute	statute	NOUN
inlawrev-2772	427	3	restricts	restrict	VERB
inlawrev-2772	427	4	the	the	DET
inlawrev-2772	427	5	revenue	revenue	NOUN
inlawrev-2772	427	6	department	department	NOUN
inlawrev-2772	427	7	's	's	PART
inlawrev-2772	427	8	power	power	NOUN
inlawrev-2772	427	9	with	with	ADP
inlawrev-2772	427	10	regard	regard	NOUN
inlawrev-2772	427	11	to	to	ADP
inlawrev-2772	427	12	reciprocal	reciprocal	ADJ
inlawrev-2772	427	13	agreements	agreement	NOUN
inlawrev-2772	427	14	to	to	ADP
inlawrev-2772	427	15	the	the	DET
inlawrev-2772	427	16	administration	administration	NOUN
inlawrev-2772	427	17	and	and	CCONJ
inlawrev-2772	427	18	enforcement	enforcement	NOUN
inlawrev-2772	427	19	of	of	ADP
inlawrev-2772	427	20	listed	list	VERB
inlawrev-2772	427	21	taxes	taxis	NOUN
inlawrev-2772	427	22	.	.	PUNCT
inlawrev-2772	428	1	according	accord	VERB
inlawrev-2772	428	2	to	to	ADP
inlawrev-2772	428	3	ind	ind	PROPN
inlawrev-2772	428	4	.	.	PUNCT
inlawrev-2772	429	1	code	code	PROPN
inlawrev-2772	429	2	§	§	PROPN
inlawrev-2772	429	3	6	6	NUM
inlawrev-2772	429	4	-	-	SYM
inlawrev-2772	429	5	8.1	8.1	NUM
inlawrev-2772	429	6	-	-	PUNCT
inlawrev-2772	429	7	1	1	NUM
inlawrev-2772	429	8	-	-	SYM
inlawrev-2772	429	9	1	1	NUM
inlawrev-2772	429	10	(	(	PUNCT
inlawrev-2772	429	11	supp	supp	PROPN
inlawrev-2772	429	12	.	.	PUNCT
inlawrev-2772	429	13	1987	1987	NUM
inlawrev-2772	429	14	):	):	PUNCT
inlawrev-2772	429	15	"	"	PUNCT
inlawrev-2772	429	16	listed	list	VERB
inlawrev-2772	429	17	taxes	taxis	NOUN
inlawrev-2772	429	18	"	"	PUNCT
inlawrev-2772	429	19	or	or	CCONJ
inlawrev-2772	429	20	"	"	PUNCT
inlawrev-2772	429	21	taxes	taxis	NOUN
inlawrev-2772	429	22	"	"	PUNCT
inlawrev-2772	429	23	includes	include	VERB
inlawrev-2772	429	24	only	only	ADV
inlawrev-2772	429	25	the	the	DET
inlawrev-2772	429	26	gross	gross	ADJ
inlawrev-2772	429	27	income	income	NOUN
inlawrev-2772	429	28	tax	tax	NOUN
inlawrev-2772	429	29	(	(	PUNCT
inlawrev-2772	429	30	ic	ic	PROPN
inlawrev-2772	429	31	6	6	NUM
inlawrev-2772	429	32	-	-	SYM
inlawrev-2772	429	33	2.1	2.1	NUM
inlawrev-2772	429	34	)	)	PUNCT
inlawrev-2772	429	35	;	;	PUNCT
inlawrev-2772	429	36	the	the	DET
inlawrev-2772	429	37	state	state	NOUN
inlawrev-2772	429	38	gross	gross	ADJ
inlawrev-2772	429	39	retail	retail	NOUN
inlawrev-2772	429	40	and	and	CCONJ
inlawrev-2772	429	41	use	use	VERB
inlawrev-2772	429	42	taxes	taxis	NOUN
inlawrev-2772	429	43	(	(	PUNCT
inlawrev-2772	429	44	ic	ic	PROPN
inlawrev-2772	429	45	6	6	NUM
inlawrev-2772	429	46	-	-	SYM
inlawrev-2772	429	47	2.5	2.5	NUM
inlawrev-2772	429	48	)	)	PUNCT
inlawrev-2772	429	49	;	;	PUNCT
inlawrev-2772	429	50	the	the	DET
inlawrev-2772	429	51	adjusted	adjust	VERB
inlawrev-2772	429	52	gross	gross	ADJ
inlawrev-2772	429	53	income	income	NOUN
inlawrev-2772	429	54	tax	tax	NOUN
inlawrev-2772	429	55	(	(	PUNCT
inlawrev-2772	429	56	ic	ic	PROPN
inlawrev-2772	429	57	6	6	NUM
inlawrev-2772	429	58	-	-	SYM
inlawrev-2772	429	59	3	3	NUM
inlawrev-2772	429	60	)	)	PUNCT
inlawrev-2772	429	61	;	;	PUNCT
inlawrev-2772	429	62	the	the	DET
inlawrev-2772	429	63	supplemental	supplemental	ADJ
inlawrev-2772	429	64	net	net	ADJ
inlawrev-2772	429	65	income	income	NOUN
inlawrev-2772	429	66	tax	tax	NOUN
inlawrev-2772	429	67	(	(	PUNCT
inlawrev-2772	429	68	ic	ic	PROPN
inlawrev-2772	429	69	6	6	NUM
inlawrev-2772	429	70	-	-	SYM
inlawrev-2772	429	71	3	3	NUM
inlawrev-2772	429	72	-	-	PUNCT
inlawrev-2772	429	73	8)	8)	NUM
inlawrev-2772	429	74	;	;	PUNCT
inlawrev-2772	429	75	the	the	DET
inlawrev-2772	429	76	county	county	NOUN
inlawrev-2772	429	77	adjusted	adjust	VERB
inlawrev-2772	429	78	gross	gross	ADJ
inlawrev-2772	429	79	income	income	NOUN
inlawrev-2772	429	80	tax	tax	NOUN
inlawrev-2772	429	81	(	(	PUNCT
inlawrev-2772	429	82	ic	ic	PROPN
inlawrev-2772	429	83	6	6	NUM
inlawrev-2772	429	84	-	-	SYM
inlawrev-2772	429	85	3.5	3.5	NUM
inlawrev-2772	429	86	-	-	PUNCT
inlawrev-2772	429	87	1	1	NUM
inlawrev-2772	429	88	-	-	PUNCT
inlawrev-2772	429	89	1	1	NUM
inlawrev-2772	429	90	)	)	PUNCT
inlawrev-2772	429	91	;	;	PUNCT
inlawrev-2772	429	92	the	the	DET
inlawrev-2772	429	93	county	county	NOUN
inlawrev-2772	429	94	option	option	NOUN
inlawrev-2772	429	95	income	income	NOUN
inlawrev-2772	429	96	tax	tax	NOUN
inlawrev-2772	429	97	(	(	PUNCT
inlawrev-2772	429	98	ic	ic	PROPN
inlawrev-2772	429	99	6	6	NUM
inlawrev-2772	429	100	-	-	SYM
inlawrev-2772	429	101	3.5	3.5	NUM
inlawrev-2772	429	102	-	-	PUNCT
inlawrev-2772	429	103	6	6	NUM
inlawrev-2772	429	104	)	)	PUNCT
inlawrev-2772	429	105	;	;	PUNCT
inlawrev-2772	429	106	the	the	DET
inlawrev-2772	429	107	auto	auto	NOUN
inlawrev-2772	429	108	rental	rental	NOUN
inlawrev-2772	429	109	excise	excise	NOUN
inlawrev-2772	429	110	tax	tax	NOUN
inlawrev-2772	429	111	(	(	PUNCT
inlawrev-2772	429	112	ic	ic	PROPN
inlawrev-2772	429	113	6	6	NUM
inlawrev-2772	429	114	-	-	SYM
inlawrev-2772	429	115	6	6	NUM
inlawrev-2772	429	116	-	-	PUNCT
inlawrev-2772	429	117	9	9	NUM
inlawrev-2772	429	118	)	)	PUNCT
inlawrev-2772	429	119	;	;	PUNCT
inlawrev-2772	429	120	the	the	DET
inlawrev-2772	429	121	bank	bank	NOUN
inlawrev-2772	429	122	tax	tax	NOUN
inlawrev-2772	429	123	(	(	PUNCT
inlawrev-2772	429	124	ic	ic	PROPN
inlawrev-2772	429	125	6	6	NUM
inlawrev-2772	429	126	-	-	SYM
inlawrev-2772	429	127	5	5	NUM
inlawrev-2772	429	128	-	-	SYM
inlawrev-2772	429	129	11	11	NUM
inlawrev-2772	429	130	)	)	PUNCT
inlawrev-2772	429	131	;	;	PUNCT
inlawrev-2772	429	132	the	the	DET
inlawrev-2772	429	133	production	production	NOUN
inlawrev-2772	429	134	credit	credit	NOUN
inlawrev-2772	429	135	association	association	NOUN
inlawrev-2772	429	136	tax	tax	NOUN
inlawrev-2772	429	137	(	(	PUNCT
inlawrev-2772	429	138	ic	ic	PROPN
inlawrev-2772	429	139	6	6	NUM
inlawrev-2772	429	140	-	-	SYM
inlawrev-2772	429	141	5	5	NUM
inlawrev-2772	429	142	-	-	NUM
inlawrev-2772	429	143	12	12	NUM
inlawrev-2772	429	144	)	)	PUNCT
inlawrev-2772	429	145	;	;	PUNCT
inlawrev-2772	429	146	the	the	DET
inlawrev-2772	429	147	intangibles	intangible	NOUN
inlawrev-2772	429	148	tax	tax	NOUN
inlawrev-2772	429	149	(	(	PUNCT
inlawrev-2772	429	150	ic	ic	PROPN
inlawrev-2772	429	151	6	6	NUM
inlawrev-2772	429	152	-	-	SYM
inlawrev-2772	429	153	5.1	5.1	NUM
inlawrev-2772	429	154	)	)	PUNCT
inlawrev-2772	429	155	;	;	PUNCT
inlawrev-2772	429	156	the	the	DET
inlawrev-2772	429	157	gasoline	gasoline	NOUN
inlawrev-2772	429	158	tax	tax	NOUN
inlawrev-2772	429	159	(	(	PUNCT
inlawrev-2772	429	160	ic	ic	PROPN
inlawrev-2772	429	161	6	6	NUM
inlawrev-2772	429	162	-	-	SYM
inlawrev-2772	429	163	6	6	NUM
inlawrev-2772	429	164	-	-	NUM
inlawrev-2772	429	165	1.1	1.1	NUM
inlawrev-2772	429	166	)	)	PUNCT
inlawrev-2772	429	167	;	;	PUNCT
inlawrev-2772	429	168	the	the	DET
inlawrev-2772	429	169	special	special	ADJ
inlawrev-2772	429	170	fuel	fuel	NOUN
inlawrev-2772	429	171	tax	tax	NOUN
inlawrev-2772	429	172	(	(	PUNCT
inlawrev-2772	429	173	ic	ic	PROPN
inlawrev-2772	429	174	6	6	NUM
inlawrev-2772	429	175	-	-	SYM
inlawrev-2772	429	176	6	6	NUM
inlawrev-2772	429	177	-	-	NUM
inlawrev-2772	429	178	2.1	2.1	NUM
inlawrev-2772	429	179	)	)	PUNCT
inlawrev-2772	429	180	;	;	PUNCT
inlawrev-2772	429	181	the	the	DET
inlawrev-2772	429	182	motor	motor	NOUN
inlawrev-2772	429	183	carrier	carrier	NOUN
inlawrev-2772	429	184	fuel	fuel	NOUN
inlawrev-2772	429	185	tax	tax	NOUN
inlawrev-2772	429	186	(	(	PUNCT
inlawrev-2772	429	187	ic	ic	PROPN
inlawrev-2772	429	188	6	6	NUM
inlawrev-2772	429	189	-	-	SYM
inlawrev-2772	429	190	64.1	64.1	NUM
inlawrev-2772	429	191	)	)	PUNCT
inlawrev-2772	429	192	;	;	PUNCT
inlawrev-2772	429	193	the	the	DET
inlawrev-2772	429	194	hazardous	hazardous	ADJ
inlawrev-2772	429	195	waste	waste	NOUN
inlawrev-2772	429	196	land	land	NOUN
inlawrev-2772	429	197	disposal	disposal	NOUN
inlawrev-2772	429	198	tax	tax	NOUN
inlawrev-2772	429	199	(	(	PUNCT
inlawrev-2772	429	200	ic	ic	PROPN
inlawrev-2772	429	201	6	6	NUM
inlawrev-2772	429	202	-	-	SYM
inlawrev-2772	429	203	6	6	NUM
inlawrev-2772	429	204	-	-	NUM
inlawrev-2772	429	205	6.6	6.6	NUM
inlawrev-2772	429	206	)	)	PUNCT
inlawrev-2772	429	207	;	;	PUNCT
inlawrev-2772	429	208	the	the	DET
inlawrev-2772	429	209	cigarette	cigarette	NOUN
inlawrev-2772	429	210	tax	tax	NOUN
inlawrev-2772	429	211	(	(	PUNCT
inlawrev-2772	429	212	ic	ic	PROPN
inlawrev-2772	429	213	404	404	NUM
inlawrev-2772	429	214	indiana	indiana	PROPN
inlawrev-2772	429	215	law	law	PROPN
inlawrev-2772	429	216	review	review	NOUN
inlawrev-2772	430	1	[	[	X
inlawrev-2772	430	2	vol	vol	NOUN
inlawrev-2772	430	3	.	.	PUNCT
inlawrev-2772	431	1	21:383	21:383	NUM
inlawrev-2772	431	2	participation	participation	NOUN
inlawrev-2772	431	3	in	in	ADP
inlawrev-2772	431	4	the	the	DET
inlawrev-2772	431	5	compact	compact	NOUN
inlawrev-2772	431	6	is	be	AUX
inlawrev-2772	431	7	whether	whether	SCONJ
inlawrev-2772	431	8	,	,	PUNCT
inlawrev-2772	431	9	under	under	ADP
inlawrev-2772	431	10	the	the	DET
inlawrev-2772	431	11	agreement	agreement	NOUN
inlawrev-2772	431	12	,	,	PUNCT
inlawrev-2772	431	13	the	the	DET
inlawrev-2772	431	14	revenue	revenue	NOUN
inlawrev-2772	431	15	department	department	NOUN
inlawrev-2772	431	16	will	will	AUX
inlawrev-2772	431	17	be	be	AUX
inlawrev-2772	431	18	committed	commit	VERB
inlawrev-2772	431	19	to	to	PART
inlawrev-2772	431	20	furnish	furnish	VERB
inlawrev-2772	431	21	and	and	CCONJ
inlawrev-2772	431	22	indeed	indeed	ADV
inlawrev-2772	431	23	will	will	AUX
inlawrev-2772	431	24	furnish	furnish	VERB
inlawrev-2772	431	25	to	to	ADP
inlawrev-2772	431	26	the	the	DET
inlawrev-2772	431	27	other	other	ADJ
inlawrev-2772	431	28	member	member	NOUN
inlawrev-2772	431	29	states	state	NOUN
inlawrev-2772	431	30	information	information	NOUN
inlawrev-2772	431	31	which	which	PRON
inlawrev-2772	431	32	,	,	PUNCT
inlawrev-2772	431	33	while	while	SCONJ
inlawrev-2772	431	34	possibly	possibly	ADV
inlawrev-2772	431	35	relevant	relevant	ADJ
inlawrev-2772	431	36	to	to	ADP
inlawrev-2772	431	37	the	the	DET
inlawrev-2772	431	38	enforcement	enforcement	NOUN
inlawrev-2772	431	39	and	and	CCONJ
inlawrev-2772	431	40	administration	administration	NOUN
inlawrev-2772	431	41	of	of	ADP
inlawrev-2772	431	42	the	the	DET
inlawrev-2772	431	43	other	other	ADJ
inlawrev-2772	431	44	state	state	NOUN
inlawrev-2772	431	45	's	's	PART
inlawrev-2772	431	46	taxes	taxis	NOUN
inlawrev-2772	431	47	,	,	PUNCT
inlawrev-2772	431	48	would	would	AUX
inlawrev-2772	431	49	have	have	VERB
inlawrev-2772	431	50	no	no	DET
inlawrev-2772	431	51	relevance	relevance	NOUN
inlawrev-2772	431	52	to	to	ADP
inlawrev-2772	431	53	the	the	DET
inlawrev-2772	431	54	enforcement	enforcement	NOUN
inlawrev-2772	431	55	and	and	CCONJ
inlawrev-2772	431	56	administration	administration	NOUN
inlawrev-2772	431	57	of	of	ADP
inlawrev-2772	431	58	indiana	indiana	PROPN
inlawrev-2772	431	59	taxes	taxis	NOUN
inlawrev-2772	431	60	.	.	PUNCT
inlawrev-2772	432	1	consequently	consequently	ADV
inlawrev-2772	432	2	,	,	PUNCT
inlawrev-2772	432	3	the	the	DET
inlawrev-2772	432	4	scope	scope	NOUN
inlawrev-2772	432	5	of	of	ADP
inlawrev-2772	432	6	the	the	DET
inlawrev-2772	432	7	compact	compact	NOUN
inlawrev-2772	432	8	must	must	AUX
inlawrev-2772	432	9	be	be	AUX
inlawrev-2772	432	10	carefully	carefully	ADV
inlawrev-2772	432	11	examined	examine	VERB
inlawrev-2772	432	12	in	in	ADP
inlawrev-2772	432	13	the	the	DET
inlawrev-2772	432	14	light	light	NOUN
inlawrev-2772	432	15	of	of	ADP
inlawrev-2772	432	16	the	the	DET
inlawrev-2772	432	17	underlying	underlying	ADJ
inlawrev-2772	432	18	statutory	statutory	ADJ
inlawrev-2772	432	19	authority	authority	NOUN
inlawrev-2772	432	20	.	.	PUNCT
inlawrev-2772	433	1	as	as	SCONJ
inlawrev-2772	433	2	emphasized	emphasize	VERB
inlawrev-2772	433	3	by	by	ADP
inlawrev-2772	433	4	the	the	DET
inlawrev-2772	433	5	underscored	underscored	ADJ
inlawrev-2772	433	6	quoted	quote	VERB
inlawrev-2772	433	7	language	language	NOUN
inlawrev-2772	433	8	,	,	PUNCT
inlawrev-2772	433	9	the	the	DET
inlawrev-2772	433	10	indiana	indiana	PROPN
inlawrev-2772	433	11	reciprocity	reciprocity	NOUN
inlawrev-2772	433	12	provision	provision	NOUN
inlawrev-2772	433	13	literally	literally	ADV
inlawrev-2772	433	14	limits	limit	VERB
inlawrev-2772	433	15	the	the	DET
inlawrev-2772	433	16	revenue	revenue	NOUN
inlawrev-2772	433	17	department	department	NOUN
inlawrev-2772	433	18	to	to	ADP
inlawrev-2772	433	19	the	the	DET
inlawrev-2772	433	20	furnishing	furnishing	NOUN
inlawrev-2772	433	21	and	and	CCONJ
inlawrev-2772	433	22	receiving	receiving	NOUN
inlawrev-2772	433	23	of	of	ADP
inlawrev-2772	433	24	information	information	NOUN
inlawrev-2772	433	25	relevant	relevant	ADJ
inlawrev-2772	433	26	to	to	ADP
inlawrev-2772	433	27	the	the	DET
inlawrev-2772	433	28	administration	administration	NOUN
inlawrev-2772	433	29	and	and	CCONJ
inlawrev-2772	433	30	enforcement	enforcement	NOUN
inlawrev-2772	433	31	of	of	ADP
inlawrev-2772	433	32	indiana	indiana	PROPN
inlawrev-2772	433	33	taxes	taxis	NOUN
inlawrev-2772	433	34	.	.	PUNCT
inlawrev-2772	434	1	the	the	DET
inlawrev-2772	434	2	purpose	purpose	NOUN
inlawrev-2772	434	3	of	of	ADP
inlawrev-2772	434	4	the	the	DET
inlawrev-2772	434	5	compact	compact	NOUN
inlawrev-2772	434	6	is	be	AUX
inlawrev-2772	434	7	set	set	VERB
inlawrev-2772	434	8	forth	forth	ADV
inlawrev-2772	434	9	at	at	ADP
inlawrev-2772	434	10	its	its	PRON
inlawrev-2772	434	11	beginning	beginning	NOUN
inlawrev-2772	434	12	.	.	PUNCT
inlawrev-2772	435	1	the	the	DET
inlawrev-2772	435	2	compact	compact	ADJ
inlawrev-2772	435	3	states	state	NOUN
inlawrev-2772	435	4	:	:	PUNCT
inlawrev-2772	435	5	this	this	DET
inlawrev-2772	435	6	compact	compact	NOUN
inlawrev-2772	435	7	is	be	AUX
inlawrev-2772	435	8	designed	design	VERB
inlawrev-2772	435	9	to	to	PART
inlawrev-2772	435	10	increase	increase	VERB
inlawrev-2772	435	11	compliance	compliance	NOUN
inlawrev-2772	435	12	with	with	ADP
inlawrev-2772	435	13	each	each	DET
inlawrev-2772	435	14	states	state	NOUN
inlawrev-2772	435	15	'	'	PART
inlawrev-2772	435	16	sales	sale	NOUN
inlawrev-2772	435	17	and	and	CCONJ
inlawrev-2772	435	18	use	use	VERB
inlawrev-2772	435	19	tax	tax	NOUN
inlawrev-2772	435	20	law	law	NOUN
inlawrev-2772	435	21	,	,	PUNCT
inlawrev-2772	435	22	primarily	primarily	ADV
inlawrev-2772	435	23	as	as	SCONJ
inlawrev-2772	435	24	that	that	DET
inlawrev-2772	435	25	law	law	NOUN
inlawrev-2772	435	26	applies	apply	VERB
inlawrev-2772	435	27	to	to	ADP
inlawrev-2772	435	28	sale	sale	NOUN
inlawrev-2772	435	29	transactions	transaction	NOUN
inlawrev-2772	435	30	made	make	VERB
inlawrev-2772	435	31	across	across	ADP
inlawrev-2772	435	32	the	the	DET
inlawrev-2772	435	33	state	state	NOUN
inlawrev-2772	435	34	boundaries	boundary	NOUN
inlawrev-2772	435	35	.	.	PUNCT
inlawrev-2772	436	1	the	the	DET
inlawrev-2772	436	2	constitutional	constitutional	ADJ
inlawrev-2772	436	3	constraints	constraint	NOUN
inlawrev-2772	436	4	placed	place	VERB
inlawrev-2772	436	5	on	on	ADP
inlawrev-2772	436	6	a	a	DET
inlawrev-2772	436	7	state	state	NOUN
inlawrev-2772	436	8	's	's	PART
inlawrev-2772	436	9	power	power	NOUN
inlawrev-2772	436	10	to	to	PART
inlawrev-2772	436	11	tax	tax	NOUN
inlawrev-2772	436	12	transactions	transaction	NOUN
inlawrev-2772	436	13	in	in	ADP
inlawrev-2772	436	14	interstate	interstate	ADJ
inlawrev-2772	436	15	commerce	commerce	NOUN
inlawrev-2772	436	16	have	have	AUX
inlawrev-2772	436	17	caused	cause	VERB
inlawrev-2772	436	18	all	all	DET
inlawrev-2772	436	19	states	state	NOUN
inlawrev-2772	436	20	.	.	PUNCT
inlawrev-2772	436	21	.	.	PUNCT
inlawrev-2772	436	22	.	.	PUNCT
inlawrev-2772	437	1	that	that	PRON
inlawrev-2772	437	2	levy	levy	VERB
inlawrev-2772	437	3	a	a	DET
inlawrev-2772	437	4	retail	retail	ADJ
inlawrev-2772	437	5	sales	sale	NOUN
inlawrev-2772	437	6	tax	tax	NOUN
inlawrev-2772	437	7	to	to	PART
inlawrev-2772	437	8	impose	impose	VERB
inlawrev-2772	437	9	a	a	DET
inlawrev-2772	437	10	complementary	complementary	ADJ
inlawrev-2772	437	11	use	use	NOUN
inlawrev-2772	437	12	tax	tax	NOUN
inlawrev-2772	437	13	,	,	PUNCT
inlawrev-2772	437	14	to	to	PART
inlawrev-2772	437	15	assure	assure	VERB
inlawrev-2772	437	16	that	that	SCONJ
inlawrev-2772	437	17	all	all	DET
inlawrev-2772	437	18	transactions	transaction	NOUN
inlawrev-2772	437	19	are	be	AUX
inlawrev-2772	437	20	equally	equally	ADV
inlawrev-2772	437	21	subject	subject	ADJ
inlawrev-2772	437	22	to	to	ADP
inlawrev-2772	437	23	tax	tax	NOUN
inlawrev-2772	437	24	and	and	CCONJ
inlawrev-2772	437	25	to	to	PART
inlawrev-2772	437	26	protect	protect	VERB
inlawrev-2772	437	27	instate	instate	ADJ
inlawrev-2772	437	28	vendors	vendor	NOUN
inlawrev-2772	437	29	from	from	ADP
inlawrev-2772	437	30	unfair	unfair	ADJ
inlawrev-2772	437	31	competition	competition	NOUN
inlawrev-2772	437	32	from	from	ADP
inlawrev-2772	437	33	vendors	vendor	NOUN
inlawrev-2772	437	34	located	locate	VERB
inlawrev-2772	437	35	in	in	ADP
inlawrev-2772	437	36	other	other	ADJ
inlawrev-2772	437	37	states	state	NOUN
inlawrev-2772	437	38	.	.	PUNCT
inlawrev-2772	438	1	however	however	ADV
inlawrev-2772	438	2	,	,	PUNCT
inlawrev-2772	438	3	in	in	ADP
inlawrev-2772	438	4	practice	practice	NOUN
inlawrev-2772	438	5	,	,	PUNCT
inlawrev-2772	438	6	goods	good	NOUN
inlawrev-2772	438	7	purchased	purchase	VERB
inlawrev-2772	438	8	from	from	ADP
inlawrev-2772	438	9	an	an	DET
inlawrev-2772	438	10	outstate	outstate	ADJ
inlawrev-2772	438	11	vendor	vendor	NOUN
inlawrev-2772	438	12	and	and	CCONJ
inlawrev-2772	438	13	shipped	ship	VERB
inlawrev-2772	438	14	to	to	ADP
inlawrev-2772	438	15	a	a	DET
inlawrev-2772	438	16	consumer	consumer	NOUN
inlawrev-2772	438	17	instate	instate	NOUN
inlawrev-2772	438	18	frequently	frequently	ADV
inlawrev-2772	438	19	escape	escape	VERB
inlawrev-2772	438	20	use	use	NOUN
inlawrev-2772	438	21	taxation	taxation	NOUN
inlawrev-2772	438	22	unless	unless	SCONJ
inlawrev-2772	438	23	the	the	DET
inlawrev-2772	438	24	outstate	outstate	PROPN
inlawrev-2772	438	25	vendor	vendor	NOUN
inlawrev-2772	438	26	is	be	AUX
inlawrev-2772	438	27	registered	register	VERB
inlawrev-2772	438	28	to	to	PART
inlawrev-2772	438	29	collect	collect	VERB
inlawrev-2772	438	30	and	and	CCONJ
inlawrev-2772	438	31	remit	remit	VERB
inlawrev-2772	438	32	the	the	DET
inlawrev-2772	438	33	use	use	NOUN
inlawrev-2772	438	34	tax	tax	NOUN
inlawrev-2772	438	35	to	to	ADP
inlawrev-2772	438	36	the	the	DET
inlawrev-2772	438	37	consumer	consumer	NOUN
inlawrev-2772	438	38	's	's	PART
inlawrev-2772	438	39	state	state	NOUN
inlawrev-2772	438	40	.	.	PUNCT
inlawrev-2772	439	1	this	this	DET
inlawrev-2772	439	2	tax	tax	NOUN
inlawrev-2772	439	3	avoidance	avoidance	NOUN
inlawrev-2772	439	4	is	be	AUX
inlawrev-2772	439	5	particularly	particularly	ADV
inlawrev-2772	439	6	likely	likely	ADJ
inlawrev-2772	439	7	to	to	PART
inlawrev-2772	439	8	occur	occur	VERB
inlawrev-2772	439	9	when	when	SCONJ
inlawrev-2772	439	10	the	the	DET
inlawrev-2772	439	11	consumer	consumer	NOUN
inlawrev-2772	439	12	is	be	AUX
inlawrev-2772	439	13	an	an	DET
inlawrev-2772	439	14	individual	individual	NOUN
inlawrev-2772	439	15	and	and	CCONJ
inlawrev-2772	439	16	probably	probably	ADV
inlawrev-2772	439	17	will	will	AUX
inlawrev-2772	439	18	not	not	PART
inlawrev-2772	439	19	be	be	AUX
inlawrev-2772	439	20	audited	audit	VERB
inlawrev-2772	439	21	for	for	ADP
inlawrev-2772	439	22	sales	sale	NOUN
inlawrev-2772	439	23	or	or	CCONJ
inlawrev-2772	439	24	use	use	VERB
inlawrev-2772	439	25	tax	tax	NOUN
inlawrev-2772	439	26	purposes	purpose	NOUN
inlawrev-2772	439	27	.	.	PUNCT
inlawrev-2772	440	1	by	by	ADP
inlawrev-2772	440	2	this	this	DET
inlawrev-2772	440	3	compact	compact	NOUN
inlawrev-2772	440	4	,	,	PUNCT
inlawrev-2772	440	5	the	the	DET
inlawrev-2772	440	6	tax	tax	NOUN
inlawrev-2772	440	7	collection	collection	NOUN
inlawrev-2772	440	8	agencies	agency	NOUN
inlawrev-2772	440	9	of	of	ADP
inlawrev-2772	440	10	the	the	DET
inlawrev-2772	440	11	great	great	ADJ
inlawrev-2772	440	12	lakes	lake	NOUN
inlawrev-2772	440	13	states	state	NOUN
inlawrev-2772	440	14	will	will	AUX
inlawrev-2772	440	15	increase	increase	VERB
inlawrev-2772	440	16	compliance	compliance	NOUN
inlawrev-2772	440	17	with	with	ADP
inlawrev-2772	440	18	the	the	DET
inlawrev-2772	440	19	sales	sale	NOUN
inlawrev-2772	440	20	and	and	CCONJ
inlawrev-2772	440	21	use	use	VERB
inlawrev-2772	440	22	tax	tax	NOUN
inlawrev-2772	440	23	laws	law	NOUN
inlawrev-2772	440	24	of	of	ADP
inlawrev-2772	440	25	their	their	PRON
inlawrev-2772	440	26	states	state	NOUN
inlawrev-2772	440	27	.	.	PUNCT
inlawrev-2772	440	28	.	.	PUNCT
inlawrev-2772	440	29	.	.	PUNCT
inlawrev-2772	441	1	.^'^	.^'^	VERB
inlawrev-2772	442	1	the	the	DET
inlawrev-2772	442	2	body	body	NOUN
inlawrev-2772	442	3	of	of	ADP
inlawrev-2772	442	4	the	the	DET
inlawrev-2772	442	5	compact	compact	NOUN
inlawrev-2772	442	6	can	can	AUX
inlawrev-2772	442	7	be	be	AUX
inlawrev-2772	442	8	divided	divide	VERB
inlawrev-2772	442	9	into	into	ADP
inlawrev-2772	442	10	three	three	NUM
inlawrev-2772	442	11	parts	part	NOUN
inlawrev-2772	442	12	.	.	PUNCT
inlawrev-2772	443	1	the	the	DET
inlawrev-2772	443	2	first	first	ADJ
inlawrev-2772	443	3	part	part	NOUN
inlawrev-2772	443	4	could	could	AUX
inlawrev-2772	443	5	be	be	AUX
inlawrev-2772	443	6	called	call	VERB
inlawrev-2772	443	7	the	the	DET
inlawrev-2772	443	8	"	"	PUNCT
inlawrev-2772	443	9	registration	registration	NOUN
inlawrev-2772	443	10	phase	phase	NOUN
inlawrev-2772	443	11	.	.	PUNCT
inlawrev-2772	443	12	"	"	PUNCT
inlawrev-2772	444	1	the	the	DET
inlawrev-2772	444	2	signatory	signatory	NOUN
inlawrev-2772	444	3	states	state	NOUN
inlawrev-2772	444	4	agree	agree	VERB
inlawrev-2772	444	5	that	that	SCONJ
inlawrev-2772	444	6	they	they	PRON
inlawrev-2772	444	7	will	will	AUX
inlawrev-2772	444	8	"	"	PUNCT
inlawrev-2772	444	9	vigorously	vigorously	ADV
inlawrev-2772	444	10	encourage	encourage	VERB
inlawrev-2772	444	11	"	"	PUNCT
inlawrev-2772	444	12	vendors	vendor	NOUN
inlawrev-2772	444	13	in	in	ADP
inlawrev-2772	444	14	their	their	PRON
inlawrev-2772	444	15	home	home	NOUN
inlawrev-2772	444	16	states	state	NOUN
inlawrev-2772	444	17	to	to	PART
inlawrev-2772	444	18	register	register	VERB
inlawrev-2772	444	19	with	with	ADP
inlawrev-2772	444	20	other	other	ADJ
inlawrev-2772	444	21	signatory	signatory	ADJ
inlawrev-2772	444	22	states	state	NOUN
inlawrev-2772	444	23	to	to	PART
inlawrev-2772	444	24	collect	collect	VERB
inlawrev-2772	444	25	and	and	CCONJ
inlawrev-2772	444	26	remit	remit	VERB
inlawrev-2772	444	27	use	use	NOUN
inlawrev-2772	444	28	tax	tax	NOUN
inlawrev-2772	444	29	on	on	ADP
inlawrev-2772	444	30	sales	sale	NOUN
inlawrev-2772	444	31	into	into	ADP
inlawrev-2772	444	32	those	those	DET
inlawrev-2772	444	33	other	other	ADJ
inlawrev-2772	444	34	states	state	NOUN
inlawrev-2772	444	35	.	.	PUNCT
inlawrev-2772	445	1	''"^	''"^	PUNCT
inlawrev-2772	446	1	in	in	ADP
inlawrev-2772	446	2	this	this	DET
inlawrev-2772	446	3	regard	regard	NOUN
inlawrev-2772	446	4	,	,	PUNCT
inlawrev-2772	446	5	all	all	DET
inlawrev-2772	446	6	great	great	ADJ
inlawrev-2772	446	7	lakes	lake	NOUN
inlawrev-2772	446	8	compact	compact	ADJ
inlawrev-2772	446	9	signatory	signatory	NOUN
inlawrev-2772	446	10	states	state	NOUN
inlawrev-2772	446	11	engaged	engage	VERB
inlawrev-2772	446	12	in	in	ADP
inlawrev-2772	446	13	a	a	DET
inlawrev-2772	446	14	letter	letter	NOUN
inlawrev-2772	446	15	writing	writing	NOUN
inlawrev-2772	446	16	and	and	CCONJ
inlawrev-2772	446	17	publicity	publicity	NOUN
inlawrev-2772	446	18	campaign	campaign	NOUN
inlawrev-2772	446	19	in	in	ADP
inlawrev-2772	446	20	6	6	NUM
inlawrev-2772	446	21	-	-	SYM
inlawrev-2772	446	22	7	7	NUM
inlawrev-2772	446	23	-	-	SYM
inlawrev-2772	446	24	1	1	NUM
inlawrev-2772	446	25	)	)	PUNCT
inlawrev-2772	446	26	;	;	PUNCT
inlawrev-2772	446	27	the	the	DET
inlawrev-2772	446	28	beer	beer	NOUN
inlawrev-2772	446	29	excise	excise	NOUN
inlawrev-2772	446	30	tax	tax	NOUN
inlawrev-2772	446	31	(	(	PUNCT
inlawrev-2772	446	32	ic	ic	PROPN
inlawrev-2772	446	33	7.1	7.1	NUM
inlawrev-2772	446	34	-	-	SYM
inlawrev-2772	446	35	4	4	NUM
inlawrev-2772	446	36	-	-	SYM
inlawrev-2772	446	37	2	2	NUM
inlawrev-2772	446	38	)	)	PUNCT
inlawrev-2772	446	39	;	;	PUNCT
inlawrev-2772	446	40	the	the	DET
inlawrev-2772	446	41	liquor	liquor	NOUN
inlawrev-2772	446	42	excise	excise	NOUN
inlawrev-2772	446	43	tax	tax	NOUN
inlawrev-2772	446	44	(	(	PUNCT
inlawrev-2772	446	45	ic	ic	PROPN
inlawrev-2772	446	46	7.1	7.1	NUM
inlawrev-2772	446	47	-	-	SYM
inlawrev-2772	446	48	4	4	NUM
inlawrev-2772	446	49	-	-	SYM
inlawrev-2772	446	50	3	3	NUM
inlawrev-2772	446	51	)	)	PUNCT
inlawrev-2772	446	52	;	;	PUNCT
inlawrev-2772	446	53	the	the	DET
inlawrev-2772	446	54	wine	wine	NOUN
inlawrev-2772	446	55	excise	excise	NOUN
inlawrev-2772	446	56	tax	tax	NOUN
inlawrev-2772	446	57	(	(	PUNCT
inlawrev-2772	446	58	ic	ic	PROPN
inlawrev-2772	446	59	7.1	7.1	NUM
inlawrev-2772	446	60	-	-	SYM
inlawrev-2772	446	61	4	4	NUM
inlawrev-2772	446	62	-	-	SYM
inlawrev-2772	446	63	4	4	NUM
inlawrev-2772	446	64	)	)	PUNCT
inlawrev-2772	446	65	;	;	PUNCT
inlawrev-2772	446	66	the	the	DET
inlawrev-2772	446	67	malt	malt	NOUN
inlawrev-2772	446	68	excise	excise	NOUN
inlawrev-2772	446	69	tax	tax	NOUN
inlawrev-2772	446	70	(	(	PUNCT
inlawrev-2772	446	71	ic	ic	PROPN
inlawrev-2772	446	72	7.1	7.1	NUM
inlawrev-2772	446	73	-	-	SYM
inlawrev-2772	446	74	4	4	NUM
inlawrev-2772	446	75	-	-	SYM
inlawrev-2772	446	76	5	5	NUM
inlawrev-2772	446	77	)	)	PUNCT
inlawrev-2772	446	78	;	;	PUNCT
inlawrev-2772	446	79	the	the	DET
inlawrev-2772	446	80	petroleum	petroleum	NOUN
inlawrev-2772	446	81	severance	severance	NOUN
inlawrev-2772	446	82	tax	tax	NOUN
inlawrev-2772	446	83	(	(	PUNCT
inlawrev-2772	446	84	ic	ic	PROPN
inlawrev-2772	446	85	6	6	NUM
inlawrev-2772	446	86	-	-	SYM
inlawrev-2772	446	87	8	8	NUM
inlawrev-2772	446	88	-	-	SYM
inlawrev-2772	446	89	1	1	NUM
inlawrev-2772	446	90	)	)	PUNCT
inlawrev-2772	446	91	;	;	PUNCT
inlawrev-2772	446	92	the	the	DET
inlawrev-2772	446	93	various	various	ADJ
inlawrev-2772	446	94	innkeeper	innkeeper	NOUN
inlawrev-2772	446	95	's	's	PART
inlawrev-2772	446	96	taxes	taxis	NOUN
inlawrev-2772	446	97	(	(	PUNCT
inlawrev-2772	446	98	ic	ic	PROPN
inlawrev-2772	446	99	6	6	NUM
inlawrev-2772	446	100	-	-	SYM
inlawrev-2772	446	101	9	9	NUM
inlawrev-2772	446	102	)	)	PUNCT
inlawrev-2772	446	103	;	;	PUNCT
inlawrev-2772	446	104	the	the	DET
inlawrev-2772	446	105	county	county	NOUN
inlawrev-2772	446	106	food	food	NOUN
inlawrev-2772	446	107	and	and	CCONJ
inlawrev-2772	446	108	beverage	beverage	NOUN
inlawrev-2772	446	109	tax	tax	NOUN
inlawrev-2772	446	110	(	(	PUNCT
inlawrev-2772	446	111	ic	ic	PROPN
inlawrev-2772	446	112	6	6	NUM
inlawrev-2772	446	113	-	-	SYM
inlawrev-2772	446	114	9	9	NUM
inlawrev-2772	446	115	-	-	SYM
inlawrev-2772	446	116	13	13	NUM
inlawrev-2772	446	117	)	)	PUNCT
inlawrev-2772	446	118	;	;	PUNCT
inlawrev-2772	446	119	and	and	CCONJ
inlawrev-2772	446	120	the	the	DET
inlawrev-2772	446	121	oil	oil	NOUN
inlawrev-2772	446	122	inspection	inspection	NOUN
inlawrev-2772	446	123	fee	fee	NOUN
inlawrev-2772	446	124	(	(	PUNCT
inlawrev-2772	446	125	ic	ic	PROPN
inlawrev-2772	446	126	16	16	NUM
inlawrev-2772	446	127	-	-	SYM
inlawrev-2772	446	128	6	6	NUM
inlawrev-2772	446	129	-	-	NUM
inlawrev-2772	446	130	11	11	NUM
inlawrev-2772	446	131	)	)	PUNCT
inlawrev-2772	446	132	.	.	PUNCT
inlawrev-2772	447	1	"	"	PUNCT
inlawrev-2772	447	2	^great	^great	NOUN
inlawrev-2772	447	3	lakes	lake	VERB
inlawrev-2772	447	4	interstate	interstate	ADJ
inlawrev-2772	447	5	sales	sale	NOUN
inlawrev-2772	447	6	compact	compact	ADJ
inlawrev-2772	447	7	,	,	PUNCT
inlawrev-2772	447	8	july	july	PROPN
inlawrev-2772	447	9	21	21	NUM
inlawrev-2772	447	10	,	,	PUNCT
inlawrev-2772	447	11	1986	1986	NUM
inlawrev-2772	447	12	.	.	PUNCT
inlawrev-2772	447	13	''	''	PUNCT
inlawrev-2772	448	1	'	'	PUNCT
inlawrev-2772	448	2	i	i	PRON
inlawrev-2772	448	3	d.	d.	PROPN
inlawrev-2772	448	4	at	at	ADP
inlawrev-2772	448	5	2	2	NUM
inlawrev-2772	448	6	.	.	NUM
inlawrev-2772	448	7	1988	1988	NUM
inlawrev-2772	448	8	]	]	PUNCT
inlawrev-2772	449	1	indiana	indiana	PROPN
inlawrev-2772	449	2	taxation	taxation	PROPN
inlawrev-2772	449	3	405	405	NUM
inlawrev-2772	449	4	early	early	ADJ
inlawrev-2772	449	5	1987	1987	NUM
inlawrev-2772	449	6	encouraging	encourage	VERB
inlawrev-2772	449	7	their	their	PRON
inlawrev-2772	449	8	in	in	ADP
inlawrev-2772	449	9	-	-	PUNCT
inlawrev-2772	449	10	state	state	NOUN
inlawrev-2772	449	11	vendors	vendor	NOUN
inlawrev-2772	449	12	to	to	PART
inlawrev-2772	449	13	register	register	VERB
inlawrev-2772	449	14	in	in	ADP
inlawrev-2772	449	15	the	the	DET
inlawrev-2772	449	16	other	other	ADJ
inlawrev-2772	449	17	compact	compact	ADJ
inlawrev-2772	449	18	states	state	NOUN
inlawrev-2772	449	19	.	.	PUNCT
inlawrev-2772	450	1	there	there	PRON
inlawrev-2772	450	2	was	be	VERB
inlawrev-2772	450	3	also	also	ADV
inlawrev-2772	450	4	a	a	DET
inlawrev-2772	450	5	carrot	carrot	NOUN
inlawrev-2772	450	6	offered	offer	VERB
inlawrev-2772	450	7	to	to	PART
inlawrev-2772	450	8	encourage	encourage	VERB
inlawrev-2772	450	9	such	such	ADJ
inlawrev-2772	450	10	registration	registration	NOUN
inlawrev-2772	450	11	.	.	PUNCT
inlawrev-2772	451	1	the	the	DET
inlawrev-2772	451	2	states	state	NOUN
inlawrev-2772	451	3	provided	provide	VERB
inlawrev-2772	451	4	that	that	SCONJ
inlawrev-2772	451	5	if	if	SCONJ
inlawrev-2772	451	6	a	a	DET
inlawrev-2772	451	7	vendor	vendor	NOUN
inlawrev-2772	451	8	voluntarily	voluntarily	ADV
inlawrev-2772	451	9	registered	register	VERB
inlawrev-2772	451	10	in	in	ADP
inlawrev-2772	451	11	another	another	DET
inlawrev-2772	451	12	compact	compact	ADJ
inlawrev-2772	451	13	state	state	NOUN
inlawrev-2772	451	14	before	before	ADP
inlawrev-2772	451	15	march	march	PROPN
inlawrev-2772	451	16	31	31	NUM
inlawrev-2772	451	17	,	,	PUNCT
inlawrev-2772	451	18	1987	1987	NUM
inlawrev-2772	451	19	,	,	PUNCT
inlawrev-2772	451	20	the	the	DET
inlawrev-2772	451	21	vendor	vendor	NOUN
inlawrev-2772	451	22	's	's	PART
inlawrev-2772	451	23	state	state	NOUN
inlawrev-2772	451	24	of	of	ADP
inlawrev-2772	451	25	residence	residence	NOUN
inlawrev-2772	451	26	would	would	AUX
inlawrev-2772	451	27	not	not	PART
inlawrev-2772	451	28	exchange	exchange	VERB
inlawrev-2772	451	29	any	any	DET
inlawrev-2772	451	30	information	information	NOUN
inlawrev-2772	451	31	with	with	ADP
inlawrev-2772	451	32	that	that	DET
inlawrev-2772	451	33	state	state	NOUN
inlawrev-2772	451	34	on	on	ADP
inlawrev-2772	451	35	the	the	DET
inlawrev-2772	451	36	vendor	vendor	NOUN
inlawrev-2772	451	37	's	's	PART
inlawrev-2772	451	38	past	past	ADJ
inlawrev-2772	451	39	transactions	transaction	NOUN
inlawrev-2772	451	40	.	.	PUNCT
inlawrev-2772	452	1	'^^	'^^	NUM
inlawrev-2772	452	2	the	the	DET
inlawrev-2772	452	3	member	member	NOUN
inlawrev-2772	452	4	states	state	NOUN
inlawrev-2772	452	5	also	also	ADV
inlawrev-2772	452	6	advised	advise	VERB
inlawrev-2772	452	7	their	their	PRON
inlawrev-2772	452	8	resident	resident	ADJ
inlawrev-2772	452	9	vendors	vendor	NOUN
inlawrev-2772	452	10	that	that	SCONJ
inlawrev-2772	452	11	"	"	PUNCT
inlawrev-2772	452	12	the	the	DET
inlawrev-2772	452	13	chances	chance	NOUN
inlawrev-2772	452	14	of	of	ADP
inlawrev-2772	452	15	being	be	AUX
inlawrev-2772	452	16	audited	audit	VERB
inlawrev-2772	452	17	for	for	ADP
inlawrev-2772	452	18	failing	fail	VERB
inlawrev-2772	452	19	in	in	ADP
inlawrev-2772	452	20	the	the	DET
inlawrev-2772	452	21	past	past	NOUN
inlawrev-2772	452	22	to	to	PART
inlawrev-2772	452	23	collect	collect	VERB
inlawrev-2772	452	24	use	use	NOUN
inlawrev-2772	452	25	tax	tax	NOUN
inlawrev-2772	452	26	,	,	PUNCT
inlawrev-2772	452	27	and	and	CCONJ
inlawrev-2772	452	28	of	of	ADP
inlawrev-2772	452	29	being	be	AUX
inlawrev-2772	452	30	required	require	VERB
inlawrev-2772	452	31	to	to	PART
inlawrev-2772	452	32	pay	pay	VERB
inlawrev-2772	452	33	it	it	PRON
inlawrev-2772	452	34	,	,	PUNCT
inlawrev-2772	452	35	are	be	AUX
inlawrev-2772	452	36	also	also	ADV
inlawrev-2772	452	37	reduced	reduce	VERB
inlawrev-2772	452	38	if	if	SCONJ
inlawrev-2772	452	39	you	you	PRON
inlawrev-2772	452	40	voluntarily	voluntarily	ADV
inlawrev-2772	452	41	register	register	VERB
inlawrev-2772	452	42	by	by	ADP
inlawrev-2772	452	43	march	march	PROPN
inlawrev-2772	452	44	31	31	NUM
inlawrev-2772	452	45	,	,	PUNCT
inlawrev-2772	452	46	1987."'*^	1987."'*^	NUM
inlawrev-2772	452	47	the	the	DET
inlawrev-2772	452	48	second	second	ADJ
inlawrev-2772	452	49	part	part	NOUN
inlawrev-2772	452	50	of	of	ADP
inlawrev-2772	452	51	the	the	DET
inlawrev-2772	452	52	compact	compact	ADJ
inlawrev-2772	452	53	involves	involve	VERB
inlawrev-2772	452	54	conducting	conduct	VERB
inlawrev-2772	452	55	audits	audits	NOUN
inlawrev-2772	452	56	.	.	PUNCT
inlawrev-2772	453	1	the	the	DET
inlawrev-2772	453	2	signatory	signatory	NOUN
inlawrev-2772	453	3	states	state	NOUN
inlawrev-2772	453	4	agree	agree	VERB
inlawrev-2772	453	5	to	to	ADP
inlawrev-2772	453	6	*	*	PUNCT
inlawrev-2772	453	7	'	'	PUNCT
inlawrev-2772	453	8	vigorously	vigorously	ADV
inlawrev-2772	453	9	pursue	pursue	VERB
inlawrev-2772	453	10	by	by	ADP
inlawrev-2772	453	11	audit	audit	NOUN
inlawrev-2772	453	12	the	the	DET
inlawrev-2772	453	13	discovery	discovery	NOUN
inlawrev-2772	453	14	of	of	ADP
inlawrev-2772	453	15	untaxed	untaxed	ADJ
inlawrev-2772	453	16	sales	sale	NOUN
inlawrev-2772	453	17	made	make	VERB
inlawrev-2772	453	18	by	by	ADP
inlawrev-2772	453	19	instate	instate	ADJ
inlawrev-2772	453	20	vendors	vendor	NOUN
inlawrev-2772	453	21	to	to	ADP
inlawrev-2772	453	22	individual	individual	ADJ
inlawrev-2772	453	23	or	or	CCONJ
inlawrev-2772	453	24	business	business	NOUN
inlawrev-2772	453	25	consumers	consumer	NOUN
inlawrev-2772	453	26	in	in	ADP
inlawrev-2772	453	27	the	the	DET
inlawrev-2772	453	28	other	other	ADJ
inlawrev-2772	453	29	great	great	ADJ
inlawrev-2772	453	30	lakes	lake	NOUN
inlawrev-2772	453	31	states	state	NOUN
inlawrev-2772	453	32	.	.	PUNCT
inlawrev-2772	454	1	"''^	"''^	PROPN
inlawrev-2772	455	1	the	the	DET
inlawrev-2772	455	2	compact	compact	NOUN
inlawrev-2772	455	3	contemplates	contemplate	VERB
inlawrev-2772	455	4	two	two	NUM
inlawrev-2772	455	5	types	type	NOUN
inlawrev-2772	455	6	of	of	ADP
inlawrev-2772	455	7	audits	audits	NOUN
inlawrev-2772	455	8	.	.	PUNCT
inlawrev-2772	456	1	first	first	ADV
inlawrev-2772	456	2	,	,	PUNCT
inlawrev-2772	456	3	there	there	PRON
inlawrev-2772	456	4	are	be	VERB
inlawrev-2772	456	5	audits	audits	NOUN
inlawrev-2772	456	6	conducted	conduct	VERB
inlawrev-2772	456	7	by	by	ADP
inlawrev-2772	456	8	the	the	DET
inlawrev-2772	456	9	compact	compact	ADJ
inlawrev-2772	456	10	state	state	NOUN
inlawrev-2772	456	11	on	on	ADP
inlawrev-2772	456	12	its	its	PRON
inlawrev-2772	456	13	own	own	ADJ
inlawrev-2772	456	14	.	.	PUNCT
inlawrev-2772	457	1	'^^	'^^	X
inlawrev-2772	457	2	this	this	PRON
inlawrev-2772	457	3	would	would	AUX
inlawrev-2772	457	4	be	be	AUX
inlawrev-2772	457	5	where	where	SCONJ
inlawrev-2772	457	6	indiana	indiana	PROPN
inlawrev-2772	457	7	audits	audits	VERB
inlawrev-2772	457	8	an	an	DET
inlawrev-2772	457	9	indiana	indiana	NOUN
inlawrev-2772	457	10	-	-	PUNCT
inlawrev-2772	457	11	based	base	VERB
inlawrev-2772	457	12	taxpayer	taxpayer	NOUN
inlawrev-2772	457	13	and	and	CCONJ
inlawrev-2772	457	14	discovers	discover	VERB
inlawrev-2772	457	15	that	that	SCONJ
inlawrev-2772	457	16	this	this	DET
inlawrev-2772	457	17	taxpayer	taxpayer	NOUN
inlawrev-2772	457	18	is	be	AUX
inlawrev-2772	457	19	making	make	VERB
inlawrev-2772	457	20	interstate	interstate	ADJ
inlawrev-2772	457	21	sales	sale	NOUN
inlawrev-2772	457	22	to	to	ADP
inlawrev-2772	457	23	michigan	michigan	PROPN
inlawrev-2772	457	24	customers	customer	NOUN
inlawrev-2772	457	25	.	.	PUNCT
inlawrev-2772	458	1	secondly	secondly	ADV
inlawrev-2772	458	2	,	,	PUNCT
inlawrev-2772	458	3	there	there	PRON
inlawrev-2772	458	4	are	be	VERB
inlawrev-2772	458	5	duties	duty	NOUN
inlawrev-2772	458	6	conducted	conduct	VERB
inlawrev-2772	458	7	by	by	ADP
inlawrev-2772	458	8	a	a	DET
inlawrev-2772	458	9	compact	compact	ADJ
inlawrev-2772	458	10	state	state	NOUN
inlawrev-2772	458	11	at	at	ADP
inlawrev-2772	458	12	the	the	DET
inlawrev-2772	458	13	specific	specific	ADJ
inlawrev-2772	458	14	request	request	NOUN
inlawrev-2772	458	15	of	of	ADP
inlawrev-2772	458	16	another	another	DET
inlawrev-2772	458	17	state	state	NOUN
inlawrev-2772	458	18	.	.	PUNCT
inlawrev-2772	458	19	^'^	^'^	PUNCT
inlawrev-2772	459	1	this	this	PRON
inlawrev-2772	459	2	would	would	AUX
inlawrev-2772	459	3	be	be	AUX
inlawrev-2772	459	4	,	,	PUNCT
inlawrev-2772	459	5	for	for	ADP
inlawrev-2772	459	6	example	example	NOUN
inlawrev-2772	459	7	,	,	PUNCT
inlawrev-2772	459	8	where	where	SCONJ
inlawrev-2772	459	9	indiana	indiana	PROPN
inlawrev-2772	459	10	audits	audit	VERB
inlawrev-2772	459	11	an	an	DET
inlawrev-2772	459	12	indiana	indiana	NOUN
inlawrev-2772	459	13	-	-	PUNCT
inlawrev-2772	459	14	based	base	VERB
inlawrev-2772	459	15	taxpayer	taxpayer	NOUN
inlawrev-2772	459	16	at	at	ADP
inlawrev-2772	459	17	the	the	DET
inlawrev-2772	459	18	request	request	NOUN
inlawrev-2772	459	19	of	of	ADP
inlawrev-2772	459	20	michigan	michigan	PROPN
inlawrev-2772	459	21	because	because	SCONJ
inlawrev-2772	459	22	michigan	michigan	PROPN
inlawrev-2772	459	23	suspects	suspect	VERB
inlawrev-2772	459	24	that	that	SCONJ
inlawrev-2772	459	25	the	the	DET
inlawrev-2772	459	26	taxpayer	taxpayer	NOUN
inlawrev-2772	459	27	is	be	AUX
inlawrev-2772	459	28	making	make	VERB
inlawrev-2772	459	29	untaxed	untaxed	ADJ
inlawrev-2772	459	30	sales	sale	NOUN
inlawrev-2772	459	31	to	to	ADP
inlawrev-2772	459	32	michigan	michigan	PROPN
inlawrev-2772	459	33	consumers	consumer	NOUN
inlawrev-2772	459	34	.	.	PUNCT
inlawrev-2772	460	1	these	these	DET
inlawrev-2772	460	2	audits	audits	NOUN
inlawrev-2772	460	3	will	will	AUX
inlawrev-2772	460	4	then	then	ADV
inlawrev-2772	460	5	lead	lead	VERB
inlawrev-2772	460	6	directly	directly	ADV
inlawrev-2772	460	7	into	into	ADP
inlawrev-2772	460	8	the	the	DET
inlawrev-2772	460	9	third	third	ADJ
inlawrev-2772	460	10	phase	phase	NOUN
inlawrev-2772	460	11	of	of	ADP
inlawrev-2772	460	12	the	the	DET
inlawrev-2772	460	13	compact	compact	NOUN
inlawrev-2772	460	14	,	,	PUNCT
inlawrev-2772	460	15	the	the	DET
inlawrev-2772	460	16	exchange	exchange	NOUN
inlawrev-2772	460	17	of	of	ADP
inlawrev-2772	460	18	information	information	NOUN
inlawrev-2772	460	19	.	.	PUNCT
inlawrev-2772	461	1	the	the	DET
inlawrev-2772	461	2	compact	compact	NOUN
inlawrev-2772	461	3	provides	provide	VERB
inlawrev-2772	461	4	that	that	SCONJ
inlawrev-2772	461	5	information	information	NOUN
inlawrev-2772	461	6	gathered	gather	VERB
inlawrev-2772	461	7	in	in	ADP
inlawrev-2772	461	8	these	these	DET
inlawrev-2772	461	9	audits	audits	NOUN
inlawrev-2772	461	10	regarding	regard	VERB
inlawrev-2772	461	11	interstate	interstate	ADJ
inlawrev-2772	461	12	sales	sale	NOUN
inlawrev-2772	461	13	shall	shall	AUX
inlawrev-2772	461	14	be	be	AUX
inlawrev-2772	461	15	transmitted	transmit	VERB
inlawrev-2772	461	16	to	to	ADP
inlawrev-2772	461	17	the	the	DET
inlawrev-2772	461	18	other	other	ADJ
inlawrev-2772	461	19	state	state	NOUN
inlawrev-2772	461	20	or	or	CCONJ
inlawrev-2772	461	21	states	state	NOUN
inlawrev-2772	461	22	.	.	PUNCT
inlawrev-2772	462	1	'	'	PUNCT
inlawrev-2772	462	2	^	^	NOUN
inlawrev-2772	462	3	°	°	X
inlawrev-2772	462	4	how	how	SCONJ
inlawrev-2772	462	5	the	the	DET
inlawrev-2772	462	6	information	information	NOUN
inlawrev-2772	462	7	will	will	AUX
inlawrev-2772	462	8	be	be	AUX
inlawrev-2772	462	9	used	use	VERB
inlawrev-2772	462	10	is	be	AUX
inlawrev-2772	462	11	not	not	PART
inlawrev-2772	462	12	specified	specify	VERB
inlawrev-2772	462	13	in	in	ADP
inlawrev-2772	462	14	the	the	DET
inlawrev-2772	462	15	compact	compact	NOUN
inlawrev-2772	462	16	,	,	PUNCT
inlawrev-2772	462	17	although	although	SCONJ
inlawrev-2772	462	18	the	the	DET
inlawrev-2772	462	19	imphcation	imphcation	NOUN
inlawrev-2772	462	20	is	be	AUX
inlawrev-2772	462	21	that	that	SCONJ
inlawrev-2772	462	22	it	it	PRON
inlawrev-2772	462	23	will	will	AUX
inlawrev-2772	462	24	be	be	AUX
inlawrev-2772	462	25	used	use	VERB
inlawrev-2772	462	26	to	to	PART
inlawrev-2772	462	27	encourage	encourage	VERB
inlawrev-2772	462	28	voluntary	voluntary	ADJ
inlawrev-2772	462	29	registration	registration	NOUN
inlawrev-2772	462	30	of	of	ADP
inlawrev-2772	462	31	the	the	DET
inlawrev-2772	462	32	out	out	NOUN
inlawrev-2772	462	33	-	-	PUNCT
inlawrev-2772	462	34	of	of	ADP
inlawrev-2772	462	35	-	-	PUNCT
inlawrev-2772	462	36	state	state	NOUN
inlawrev-2772	462	37	vendor	vendor	NOUN
inlawrev-2772	462	38	and/or	and/or	CCONJ
inlawrev-2772	462	39	compel	compel	VERB
inlawrev-2772	462	40	the	the	DET
inlawrev-2772	462	41	payment	payment	NOUN
inlawrev-2772	462	42	of	of	ADP
inlawrev-2772	462	43	use	use	NOUN
inlawrev-2772	462	44	tax	tax	NOUN
inlawrev-2772	462	45	by	by	ADP
inlawrev-2772	462	46	in	in	ADP
inlawrev-2772	462	47	-	-	PUNCT
inlawrev-2772	462	48	state	state	NOUN
inlawrev-2772	462	49	residents	resident	NOUN
inlawrev-2772	462	50	who	who	PRON
inlawrev-2772	462	51	purchased	purchase	VERB
inlawrev-2772	462	52	from	from	ADP
inlawrev-2772	462	53	the	the	DET
inlawrev-2772	462	54	vendor	vendor	NOUN
inlawrev-2772	462	55	.	.	PUNCT
inlawrev-2772	463	1	'	'	PUNCT
inlawrev-2772	463	2	^i	^i	X
inlawrev-2772	463	3	the	the	DET
inlawrev-2772	463	4	compact	compact	NOUN
inlawrev-2772	463	5	itself	itself	PRON
inlawrev-2772	463	6	has	have	VERB
inlawrev-2772	463	7	at	at	ADV
inlawrev-2772	463	8	least	least	ADV
inlawrev-2772	463	9	two	two	NUM
inlawrev-2772	463	10	other	other	ADJ
inlawrev-2772	463	11	provisions	provision	NOUN
inlawrev-2772	463	12	that	that	PRON
inlawrev-2772	463	13	are	be	AUX
inlawrev-2772	463	14	worth	worth	ADJ
inlawrev-2772	463	15	noting	note	VERB
inlawrev-2772	463	16	.	.	PUNCT
inlawrev-2772	464	1	first	first	ADV
inlawrev-2772	464	2	,	,	PUNCT
inlawrev-2772	464	3	it	it	PRON
inlawrev-2772	464	4	specifically	specifically	ADV
inlawrev-2772	464	5	provides	provide	VERB
inlawrev-2772	464	6	that	that	SCONJ
inlawrev-2772	464	7	the	the	DET
inlawrev-2772	464	8	signatory	signatory	NOUN
inlawrev-2772	464	9	states	state	NOUN
inlawrev-2772	464	10	"	"	PUNCT
inlawrev-2772	464	11	will	will	AUX
inlawrev-2772	464	12	not	not	PART
inlawrev-2772	464	13	attempt	attempt	VERB
inlawrev-2772	464	14	to	to	PART
inlawrev-2772	464	15	subject	subject	VERB
inlawrev-2772	464	16	any	any	DET
inlawrev-2772	464	17	vendor	vendor	NOUN
inlawrev-2772	464	18	to	to	ADP
inlawrev-2772	464	19	franchise	franchise	NOUN
inlawrev-2772	464	20	,	,	PUNCT
inlawrev-2772	464	21	income	income	NOUN
inlawrev-2772	464	22	,	,	PUNCT
inlawrev-2772	464	23	property	property	NOUN
inlawrev-2772	464	24	,	,	PUNCT
inlawrev-2772	464	25	or	or	CCONJ
inlawrev-2772	464	26	other	other	ADJ
inlawrev-2772	464	27	taxes	taxis	NOUN
inlawrev-2772	464	28	of	of	ADP
inlawrev-2772	464	29	their	their	PRON
inlawrev-2772	464	30	states	state	NOUN
inlawrev-2772	464	31	solely	solely	ADV
inlawrev-2772	464	32	because	because	SCONJ
inlawrev-2772	464	33	that	that	DET
inlawrev-2772	464	34	vendor	vendor	NOUN
inlawrev-2772	464	35	has	have	AUX
inlawrev-2772	464	36	registered	register	VERB
inlawrev-2772	464	37	to	to	PART
inlawrev-2772	464	38	collect	collect	VERB
inlawrev-2772	464	39	use	use	NOUN
inlawrev-2772	464	40	tax	tax	NOUN
inlawrev-2772	464	41	in	in	ADP
inlawrev-2772	464	42	response	response	NOUN
inlawrev-2772	464	43	to	to	ADP
inlawrev-2772	464	44	requests	request	NOUN
inlawrev-2772	464	45	made	make	VERB
inlawrev-2772	464	46	under	under	ADP
inlawrev-2772	464	47	this	this	DET
inlawrev-2772	464	48	compact	compact	NOUN
inlawrev-2772	464	49	"	"	PUNCT
inlawrev-2772	464	50	and	and	CCONJ
inlawrev-2772	464	51	that	that	SCONJ
inlawrev-2772	464	52	"	"	PUNCT
inlawrev-2772	464	53	registration	registration	NOUN
inlawrev-2772	464	54	to	to	PART
inlawrev-2772	464	55	collect	collect	VERB
inlawrev-2772	464	56	tax	tax	NOUN
inlawrev-2772	464	57	,	,	PUNCT
inlawrev-2772	464	58	in	in	ADV
inlawrev-2772	464	59	and	and	CCONJ
inlawrev-2772	464	60	of	of	ADP
inlawrev-2772	464	61	itself	itself	PRON
inlawrev-2772	464	62	,	,	PUNCT
inlawrev-2772	464	63	will	will	AUX
inlawrev-2772	464	64	not	not	PART
inlawrev-2772	464	65	require	require	VERB
inlawrev-2772	464	66	the	the	DET
inlawrev-2772	464	67	vendor	vendor	NOUN
inlawrev-2772	464	68	'	'	PUNCT
inlawrev-2772	464	69	"	"	PUNCT
inlawrev-2772	464	70	renner	renner	NOUN
inlawrev-2772	464	71	letter	letter	NOUN
inlawrev-2772	464	72	,	,	PUNCT
inlawrev-2772	464	73	supra	supra	PROPN
inlawrev-2772	464	74	note	note	NOUN
inlawrev-2772	464	75	111	111	NUM
inlawrev-2772	464	76	,	,	PUNCT
inlawrev-2772	464	77	at	at	ADP
inlawrev-2772	464	78	1	1	NUM
inlawrev-2772	464	79	.	.	PUNCT
inlawrev-2772	465	1	"	"	PUNCT
inlawrev-2772	465	2	'	'	PUNCT
inlawrev-2772	465	3	great	great	ADJ
inlawrev-2772	465	4	lakes	lake	NOUN
inlawrev-2772	465	5	interstate	interstate	ADJ
inlawrev-2772	465	6	sales	sale	NOUN
inlawrev-2772	465	7	compact	compact	ADJ
inlawrev-2772	465	8	,	,	PUNCT
inlawrev-2772	465	9	july	july	PROPN
inlawrev-2772	465	10	21	21	NUM
inlawrev-2772	465	11	,	,	PUNCT
inlawrev-2772	465	12	1986	1986	NUM
inlawrev-2772	465	13	,	,	PUNCT
inlawrev-2772	465	14	at	at	ADP
inlawrev-2772	465	15	2	2	NUM
inlawrev-2772	465	16	(	(	PUNCT
inlawrev-2772	465	17	emphasis	emphasis	NOUN
inlawrev-2772	465	18	added	add	VERB
inlawrev-2772	465	19	)	)	PUNCT
inlawrev-2772	465	20	.	.	PUNCT
inlawrev-2772	466	1	"	"	PUNCT
inlawrev-2772	466	2	«	«	PUNCT
inlawrev-2772	466	3	great	great	ADJ
inlawrev-2772	466	4	lakes	lake	NOUN
inlawrev-2772	466	5	interstate	interstate	ADJ
inlawrev-2772	466	6	sales	sale	NOUN
inlawrev-2772	466	7	compact	compact	ADJ
inlawrev-2772	466	8	,	,	PUNCT
inlawrev-2772	466	9	july	july	PROPN
inlawrev-2772	466	10	21	21	NUM
inlawrev-2772	466	11	,	,	PUNCT
inlawrev-2772	466	12	1986	1986	NUM
inlawrev-2772	466	13	,	,	PUNCT
inlawrev-2772	466	14	at	at	ADP
inlawrev-2772	466	15	2	2	NUM
inlawrev-2772	466	16	.	.	PUNCT
inlawrev-2772	466	17	'	'	PUNCT
inlawrev-2772	466	18	^'m	^'m	NOUN
inlawrev-2772	466	19	at	at	ADP
inlawrev-2772	466	20	1	1	NUM
inlawrev-2772	466	21	.	.	NUM
inlawrev-2772	466	22	406	406	NUM
inlawrev-2772	466	23	indiana	indiana	PROPN
inlawrev-2772	466	24	law	law	PROPN
inlawrev-2772	466	25	review	review	NOUN
inlawrev-2772	467	1	[	[	X
inlawrev-2772	467	2	vol	vol	NOUN
inlawrev-2772	467	3	.	.	NOUN
inlawrev-2772	467	4	21:383	21:383	NUM
inlawrev-2772	467	5	to	to	PART
inlawrev-2772	467	6	register	register	VERB
inlawrev-2772	467	7	to	to	PART
inlawrev-2772	467	8	do	do	VERB
inlawrev-2772	467	9	business	business	NOUN
inlawrev-2772	467	10	in	in	ADP
inlawrev-2772	467	11	that	that	DET
inlawrev-2772	467	12	state	state	NOUN
inlawrev-2772	467	13	.	.	PUNCT
inlawrev-2772	468	1	"	"	PUNCT
inlawrev-2772	468	2	'	'	NUM
inlawrev-2772	468	3	^^	^^	SYM
inlawrev-2772	468	4	second	second	ADJ
inlawrev-2772	468	5	,	,	PUNCT
inlawrev-2772	468	6	the	the	DET
inlawrev-2772	468	7	compact	compact	NOUN
inlawrev-2772	468	8	recognizes	recognize	VERB
inlawrev-2772	468	9	that	that	SCONJ
inlawrev-2772	468	10	:	:	PUNCT
inlawrev-2772	468	11	although	although	SCONJ
inlawrev-2772	468	12	this	this	DET
inlawrev-2772	468	13	compact	compact	ADJ
inlawrev-2772	468	14	addresses	address	NOUN
inlawrev-2772	468	15	cooperation	cooperation	NOUN
inlawrev-2772	468	16	between	between	ADP
inlawrev-2772	468	17	the	the	DET
inlawrev-2772	468	18	parties	party	NOUN
inlawrev-2772	468	19	in	in	ADP
inlawrev-2772	468	20	the	the	DET
inlawrev-2772	468	21	administration	administration	NOUN
inlawrev-2772	468	22	of	of	ADP
inlawrev-2772	468	23	sales	sale	NOUN
inlawrev-2772	468	24	and	and	CCONJ
inlawrev-2772	468	25	use	use	VERB
inlawrev-2772	468	26	taxes	taxis	NOUN
inlawrev-2772	468	27	,	,	PUNCT
inlawrev-2772	468	28	any	any	PRON
inlawrev-2772	468	29	of	of	ADP
inlawrev-2772	468	30	the	the	DET
inlawrev-2772	468	31	parties	party	NOUN
inlawrev-2772	468	32	may	may	AUX
inlawrev-2772	468	33	enter	enter	VERB
inlawrev-2772	468	34	into	into	ADP
inlawrev-2772	468	35	addenda	addenda	NOUN
inlawrev-2772	468	36	creating	create	VERB
inlawrev-2772	468	37	cooperative	cooperative	ADJ
inlawrev-2772	468	38	administrative	administrative	ADJ
inlawrev-2772	468	39	efforts	effort	NOUN
inlawrev-2772	468	40	for	for	ADP
inlawrev-2772	468	41	other	other	ADJ
inlawrev-2772	468	42	taxes	taxis	NOUN
inlawrev-2772	468	43	,	,	PUNCT
inlawrev-2772	468	44	including	include	VERB
inlawrev-2772	468	45	corporate	corporate	ADJ
inlawrev-2772	468	46	franchise	franchise	NOUN
inlawrev-2772	468	47	or	or	CCONJ
inlawrev-2772	468	48	incomes	income	NOUN
inlawrev-2772	468	49	tax	tax	NOUN
inlawrev-2772	468	50	[	[	X
inlawrev-2772	468	51	sic	sic	ADJ
inlawrev-2772	468	52	]	]	PUNCT
inlawrev-2772	468	53	and	and	CCONJ
inlawrev-2772	468	54	excise	excise	NOUN
inlawrev-2772	468	55	taxes	taxis	NOUN
inlawrev-2772	468	56	,	,	PUNCT
inlawrev-2772	468	57	such	such	ADJ
inlawrev-2772	468	58	as	as	ADP
inlawrev-2772	468	59	motor	motor	NOUN
inlawrev-2772	468	60	vehicle	vehicle	NOUN
inlawrev-2772	468	61	fuel	fuel	NOUN
inlawrev-2772	468	62	and	and	CCONJ
inlawrev-2772	468	63	cigarette	cigarette	NOUN
inlawrev-2772	468	64	taxes	taxis	NOUN
inlawrev-2772	468	65	.	.	PUNCT
inlawrev-2772	469	1	'	'	PUNCT
inlawrev-2772	469	2	^^	^^	PUNCT
inlawrev-2772	469	3	thus	thus	ADV
inlawrev-2772	469	4	,	,	PUNCT
inlawrev-2772	469	5	on	on	ADP
inlawrev-2772	469	6	its	its	PRON
inlawrev-2772	469	7	face	face	NOUN
inlawrev-2772	469	8	,	,	PUNCT
inlawrev-2772	469	9	it	it	PRON
inlawrev-2772	469	10	certainly	certainly	ADV
inlawrev-2772	469	11	appears	appear	VERB
inlawrev-2772	469	12	that	that	SCONJ
inlawrev-2772	469	13	the	the	DET
inlawrev-2772	469	14	compact	compact	NOUN
inlawrev-2772	469	15	may	may	AUX
inlawrev-2772	469	16	require	require	VERB
inlawrev-2772	469	17	the	the	DET
inlawrev-2772	469	18	indiana	indiana	PROPN
inlawrev-2772	469	19	revenue	revenue	PROPN
inlawrev-2772	469	20	department	department	PROPN
inlawrev-2772	469	21	to	to	PART
inlawrev-2772	469	22	furnish	furnish	VERB
inlawrev-2772	469	23	to	to	ADP
inlawrev-2772	469	24	the	the	DET
inlawrev-2772	469	25	other	other	ADJ
inlawrev-2772	469	26	member	member	NOUN
inlawrev-2772	469	27	states	state	VERB
inlawrev-2772	469	28	various	various	ADJ
inlawrev-2772	469	29	kinds	kind	NOUN
inlawrev-2772	469	30	of	of	ADP
inlawrev-2772	469	31	tax	tax	NOUN
inlawrev-2772	469	32	information	information	NOUN
inlawrev-2772	469	33	and	and	CCONJ
inlawrev-2772	469	34	data	datum	NOUN
inlawrev-2772	469	35	obtained	obtain	VERB
inlawrev-2772	469	36	from	from	ADP
inlawrev-2772	469	37	indiana	indiana	PROPN
inlawrev-2772	469	38	taxpayers	taxpayer	NOUN
inlawrev-2772	469	39	that	that	PRON
inlawrev-2772	469	40	is	be	AUX
inlawrev-2772	469	41	not	not	PART
inlawrev-2772	469	42	relevant	relevant	ADJ
inlawrev-2772	469	43	to	to	ADP
inlawrev-2772	469	44	the	the	DET
inlawrev-2772	469	45	administration	administration	NOUN
inlawrev-2772	469	46	and	and	CCONJ
inlawrev-2772	469	47	enforcement	enforcement	NOUN
inlawrev-2772	469	48	of	of	ADP
inlawrev-2772	469	49	indiana	indiana	PROPN
inlawrev-2772	469	50	taxes	taxis	NOUN
inlawrev-2772	469	51	.	.	PUNCT
inlawrev-2772	470	1	b.	b.	VERB
inlawrev-2772	470	2	how	how	SCONJ
inlawrev-2772	470	3	the	the	DET
inlawrev-2772	470	4	compact	compact	NOUN
inlawrev-2772	470	5	has	have	AUX
inlawrev-2772	470	6	been	be	AUX
inlawrev-2772	470	7	administered	administer	VERB
inlawrev-2772	470	8	on	on	ADP
inlawrev-2772	470	9	the	the	DET
inlawrev-2772	470	10	voluntary	voluntary	ADJ
inlawrev-2772	470	11	registration	registration	NOUN
inlawrev-2772	470	12	phase	phase	NOUN
inlawrev-2772	470	13	,	,	PUNCT
inlawrev-2772	470	14	the	the	DET
inlawrev-2772	470	15	states	state	NOUN
inlawrev-2772	470	16	have	have	AUX
inlawrev-2772	470	17	been	be	AUX
inlawrev-2772	470	18	very	very	ADV
inlawrev-2772	470	19	active	active	ADJ
inlawrev-2772	470	20	and	and	CCONJ
inlawrev-2772	470	21	apparently	apparently	ADV
inlawrev-2772	470	22	persuasive	persuasive	ADJ
inlawrev-2772	470	23	,	,	PUNCT
inlawrev-2772	470	24	having	having	AUX
inlawrev-2772	470	25	had	have	VERB
inlawrev-2772	470	26	surprising	surprising	ADJ
inlawrev-2772	470	27	success	success	NOUN
inlawrev-2772	470	28	.	.	PUNCT
inlawrev-2772	471	1	indiana	indiana	PROPN
inlawrev-2772	471	2	reports	report	VERB
inlawrev-2772	471	3	that	that	SCONJ
inlawrev-2772	471	4	,	,	PUNCT
inlawrev-2772	471	5	in	in	ADP
inlawrev-2772	471	6	the	the	DET
inlawrev-2772	471	7	first	first	ADJ
inlawrev-2772	471	8	12	12	NUM
inlawrev-2772	471	9	months	month	NOUN
inlawrev-2772	471	10	following	follow	VERB
inlawrev-2772	471	11	the	the	DET
inlawrev-2772	471	12	signing	signing	NOUN
inlawrev-2772	471	13	of	of	ADP
inlawrev-2772	471	14	the	the	DET
inlawrev-2772	471	15	compact	compact	NOUN
inlawrev-2772	471	16	,	,	PUNCT
inlawrev-2772	471	17	it	it	PRON
inlawrev-2772	471	18	has	have	AUX
inlawrev-2772	471	19	had	have	VERB
inlawrev-2772	471	20	over	over	ADP
inlawrev-2772	471	21	4,000	4,000	NUM
inlawrev-2772	471	22	requests	request	NOUN
inlawrev-2772	471	23	for	for	ADP
inlawrev-2772	471	24	registration	registration	NOUN
inlawrev-2772	471	25	materials	material	NOUN
inlawrev-2772	471	26	from	from	ADP
inlawrev-2772	471	27	vendors	vendor	NOUN
inlawrev-2772	471	28	in	in	ADP
inlawrev-2772	471	29	other	other	ADJ
inlawrev-2772	471	30	compact	compact	ADJ
inlawrev-2772	471	31	states	state	NOUN
inlawrev-2772	471	32	,	,	PUNCT
inlawrev-2772	471	33	with	with	ADP
inlawrev-2772	471	34	over	over	ADP
inlawrev-2772	471	35	2,400	2,400	NUM
inlawrev-2772	471	36	of	of	ADP
inlawrev-2772	471	37	such	such	ADJ
inlawrev-2772	471	38	requests	request	NOUN
inlawrev-2772	471	39	coming	come	VERB
inlawrev-2772	471	40	from	from	ADP
inlawrev-2772	471	41	illinois	illinois	PROPN
inlawrev-2772	471	42	vendors	vendor	NOUN
inlawrev-2772	471	43	.	.	PUNCT
inlawrev-2772	472	1	indiana	indiana	PROPN
inlawrev-2772	472	2	has	have	AUX
inlawrev-2772	472	3	had	have	VERB
inlawrev-2772	472	4	almost	almost	ADV
inlawrev-2772	472	5	2,000	2,000	NUM
inlawrev-2772	472	6	vendors	vendor	NOUN
inlawrev-2772	472	7	actually	actually	ADV
inlawrev-2772	472	8	register	register	VERB
inlawrev-2772	472	9	with	with	ADP
inlawrev-2772	472	10	it	it	PRON
inlawrev-2772	472	11	,	,	PUNCT
inlawrev-2772	472	12	almost	almost	ADV
inlawrev-2772	472	13	1,200	1,200	NUM
inlawrev-2772	472	14	of	of	ADP
inlawrev-2772	472	15	those	those	PRON
inlawrev-2772	472	16	being	be	AUX
inlawrev-2772	472	17	luinois	luinois	ADJ
inlawrev-2772	472	18	vendors	vendor	NOUN
inlawrev-2772	472	19	.	.	PUNCT
inlawrev-2772	473	1	'^	'^	AUX
inlawrev-2772	473	2	"	"	PUNCT
inlawrev-2772	473	3	*	*	ADJ
inlawrev-2772	473	4	taxpayers	taxpayer	NOUN
inlawrev-2772	473	5	considering	consider	VERB
inlawrev-2772	473	6	registration	registration	NOUN
inlawrev-2772	473	7	in	in	ADP
inlawrev-2772	473	8	another	another	DET
inlawrev-2772	473	9	compact	compact	ADJ
inlawrev-2772	473	10	state	state	NOUN
inlawrev-2772	473	11	,	,	PUNCT
inlawrev-2772	473	12	however	however	ADV
inlawrev-2772	473	13	,	,	PUNCT
inlawrev-2772	473	14	should	should	AUX
inlawrev-2772	473	15	be	be	AUX
inlawrev-2772	473	16	aware	aware	ADJ
inlawrev-2772	473	17	that	that	SCONJ
inlawrev-2772	473	18	their	their	PRON
inlawrev-2772	473	19	voluntary	voluntary	ADJ
inlawrev-2772	473	20	registration	registration	NOUN
inlawrev-2772	473	21	may	may	AUX
inlawrev-2772	473	22	result	result	VERB
inlawrev-2772	473	23	in	in	ADP
inlawrev-2772	473	24	being	be	AUX
inlawrev-2772	473	25	approached	approach	VERB
inlawrev-2772	473	26	about	about	ADP
inlawrev-2772	473	27	audits	audits	NOUN
inlawrev-2772	473	28	for	for	ADP
inlawrev-2772	473	29	other	other	ADJ
inlawrev-2772	473	30	taxes	taxis	NOUN
inlawrev-2772	473	31	by	by	ADP
inlawrev-2772	473	32	that	that	DET
inlawrev-2772	473	33	state	state	NOUN
inlawrev-2772	473	34	.	.	PUNCT
inlawrev-2772	474	1	the	the	DET
inlawrev-2772	474	2	simple	simple	ADJ
inlawrev-2772	474	3	fact	fact	NOUN
inlawrev-2772	474	4	is	be	AUX
inlawrev-2772	474	5	that	that	SCONJ
inlawrev-2772	474	6	once	once	SCONJ
inlawrev-2772	474	7	a	a	DET
inlawrev-2772	474	8	retailer	retailer	NOUN
inlawrev-2772	474	9	registers	register	NOUN
inlawrev-2772	474	10	in	in	ADP
inlawrev-2772	474	11	another	another	DET
inlawrev-2772	474	12	state	state	NOUN
inlawrev-2772	474	13	,	,	PUNCT
inlawrev-2772	474	14	its	its	PRON
inlawrev-2772	474	15	name	name	NOUN
inlawrev-2772	474	16	and	and	CCONJ
inlawrev-2772	474	17	business	business	NOUN
inlawrev-2772	474	18	are	be	AUX
inlawrev-2772	474	19	then	then	ADV
inlawrev-2772	474	20	known	know	VERB
inlawrev-2772	474	21	to	to	ADP
inlawrev-2772	474	22	that	that	DET
inlawrev-2772	474	23	state	state	NOUN
inlawrev-2772	474	24	's	's	PART
inlawrev-2772	474	25	revenue	revenue	NOUN
inlawrev-2772	474	26	department	department	NOUN
inlawrev-2772	474	27	and	and	CCONJ
inlawrev-2772	474	28	it	it	PRON
inlawrev-2772	474	29	is	be	AUX
inlawrev-2772	474	30	more	more	ADV
inlawrev-2772	474	31	likely	likely	ADJ
inlawrev-2772	474	32	that	that	SCONJ
inlawrev-2772	474	33	that	that	DET
inlawrev-2772	474	34	state	state	NOUN
inlawrev-2772	474	35	will	will	AUX
inlawrev-2772	474	36	audit	audit	VERB
inlawrev-2772	474	37	the	the	DET
inlawrev-2772	474	38	retailer	retailer	NOUN
inlawrev-2772	474	39	.	.	PUNCT
inlawrev-2772	475	1	consequently	consequently	ADV
inlawrev-2772	475	2	,	,	PUNCT
inlawrev-2772	475	3	while	while	SCONJ
inlawrev-2772	475	4	the	the	DET
inlawrev-2772	475	5	compact	compact	NOUN
inlawrev-2772	475	6	provides	provide	VERB
inlawrev-2772	475	7	that	that	SCONJ
inlawrev-2772	475	8	the	the	DET
inlawrev-2772	475	9	member	member	NOUN
inlawrev-2772	475	10	states	state	NOUN
inlawrev-2772	475	11	will	will	AUX
inlawrev-2772	475	12	not	not	PART
inlawrev-2772	475	13	attempt	attempt	VERB
inlawrev-2772	475	14	to	to	PART
inlawrev-2772	475	15	impose	impose	VERB
inlawrev-2772	475	16	any	any	DET
inlawrev-2772	475	17	other	other	ADJ
inlawrev-2772	475	18	tax	tax	NOUN
inlawrev-2772	475	19	solely	solely	ADV
inlawrev-2772	475	20	because	because	SCONJ
inlawrev-2772	475	21	a	a	DET
inlawrev-2772	475	22	taxpayer	taxpayer	NOUN
inlawrev-2772	475	23	has	have	AUX
inlawrev-2772	475	24	registered	register	VERB
inlawrev-2772	475	25	to	to	PART
inlawrev-2772	475	26	collect	collect	VERB
inlawrev-2772	475	27	sales	sale	NOUN
inlawrev-2772	475	28	tax	tax	NOUN
inlawrev-2772	475	29	for	for	ADP
inlawrev-2772	475	30	that	that	DET
inlawrev-2772	475	31	state	state	NOUN
inlawrev-2772	475	32	,	,	PUNCT
inlawrev-2772	475	33	'	'	PUNCT
inlawrev-2772	475	34	^^	^^	CCONJ
inlawrev-2772	475	35	it	it	PRON
inlawrev-2772	475	36	does	do	AUX
inlawrev-2772	475	37	not	not	PART
inlawrev-2772	475	38	say	say	VERB
inlawrev-2772	475	39	that	that	SCONJ
inlawrev-2772	475	40	if	if	SCONJ
inlawrev-2772	475	41	the	the	DET
inlawrev-2772	475	42	state	state	NOUN
inlawrev-2772	475	43	finds	find	VERB
inlawrev-2772	475	44	some	some	DET
inlawrev-2772	475	45	other	other	ADJ
inlawrev-2772	475	46	nexus	nexus	NOUN
inlawrev-2772	475	47	between	between	ADP
inlawrev-2772	475	48	the	the	DET
inlawrev-2772	475	49	registrant	registrant	NOUN
inlawrev-2772	475	50	and	and	CCONJ
inlawrev-2772	475	51	the	the	DET
inlawrev-2772	475	52	state	state	NOUN
inlawrev-2772	475	53	it	it	PRON
inlawrev-2772	475	54	will	will	AUX
inlawrev-2772	475	55	not	not	PART
inlawrev-2772	475	56	impose	impose	VERB
inlawrev-2772	475	57	other	other	ADJ
inlawrev-2772	475	58	taxes	taxis	NOUN
inlawrev-2772	475	59	.	.	PUNCT
inlawrev-2772	476	1	thus	thus	ADV
inlawrev-2772	476	2	,	,	PUNCT
inlawrev-2772	476	3	a	a	DET
inlawrev-2772	476	4	taxpayer	taxpayer	NOUN
inlawrev-2772	476	5	who	who	PRON
inlawrev-2772	476	6	voluntarily	voluntarily	ADV
inlawrev-2772	476	7	registers	register	VERB
inlawrev-2772	476	8	in	in	ADP
inlawrev-2772	476	9	another	another	DET
inlawrev-2772	476	10	state	state	NOUN
inlawrev-2772	476	11	to	to	PART
inlawrev-2772	476	12	collect	collect	VERB
inlawrev-2772	476	13	sales	sale	NOUN
inlawrev-2772	476	14	tax	tax	NOUN
inlawrev-2772	476	15	will	will	AUX
inlawrev-2772	476	16	likely	likely	ADV
inlawrev-2772	476	17	incur	incur	VERB
inlawrev-2772	476	18	an	an	DET
inlawrev-2772	476	19	increased	increase	VERB
inlawrev-2772	476	20	exposure	exposure	NOUN
inlawrev-2772	476	21	to	to	ADP
inlawrev-2772	476	22	an	an	DET
inlawrev-2772	476	23	audit	audit	NOUN
inlawrev-2772	476	24	for	for	ADP
inlawrev-2772	476	25	all	all	DET
inlawrev-2772	476	26	the	the	DET
inlawrev-2772	476	27	state	state	NOUN
inlawrev-2772	476	28	's	's	PART
inlawrev-2772	476	29	taxes	taxis	NOUN
inlawrev-2772	476	30	,	,	PUNCT
inlawrev-2772	476	31	and	and	CCONJ
inlawrev-2772	476	32	an	an	DET
inlawrev-2772	476	33	increased	increase	VERB
inlawrev-2772	476	34	potential	potential	NOUN
inlawrev-2772	476	35	for	for	ADP
inlawrev-2772	476	36	liability	liability	NOUN
inlawrev-2772	476	37	—	—	PUNCT
inlawrev-2772	476	38	past	past	ADJ
inlawrev-2772	476	39	,	,	PUNCT
inlawrev-2772	476	40	present	present	ADJ
inlawrev-2772	476	41	and	and	CCONJ
inlawrev-2772	476	42	future	future	ADJ
inlawrev-2772	476	43	—	—	PUNCT
inlawrev-2772	476	44	for	for	ADP
inlawrev-2772	476	45	all	all	PRON
inlawrev-2772	476	46	of	of	ADP
inlawrev-2772	476	47	the	the	DET
inlawrev-2772	476	48	state	state	NOUN
inlawrev-2772	476	49	's	's	PART
inlawrev-2772	476	50	taxes	taxis	NOUN
inlawrev-2772	476	51	.	.	PUNCT
inlawrev-2772	477	1	'	'	PUNCT
inlawrev-2772	477	2	^v	^v	ADP
inlawrev-2772	477	3	<	<	X
inlawrev-2772	477	4	i.	i.	NOUN
inlawrev-2772	477	5	at	at	ADP
inlawrev-2772	477	6	4	4	NUM
inlawrev-2772	477	7	(	(	PUNCT
inlawrev-2772	477	8	emphasis	emphasis	NOUN
inlawrev-2772	477	9	added	add	VERB
inlawrev-2772	477	10	)	)	PUNCT
inlawrev-2772	477	11	.	.	PUNCT
inlawrev-2772	478	1	'	'	PUNCT
inlawrev-2772	478	2	2'great	2'great	NUM
inlawrev-2772	478	3	lakes	lake	VERB
inlawrev-2772	478	4	interstate	interstate	ADJ
inlawrev-2772	478	5	sales	sale	NOUN
inlawrev-2772	478	6	compact	compact	ADJ
inlawrev-2772	478	7	,	,	PUNCT
inlawrev-2772	478	8	july	july	PROPN
inlawrev-2772	478	9	21	21	NUM
inlawrev-2772	478	10	,	,	PUNCT
inlawrev-2772	478	11	1986	1986	NUM
inlawrev-2772	478	12	,	,	PUNCT
inlawrev-2772	478	13	at	at	ADP
inlawrev-2772	478	14	3	3	NUM
inlawrev-2772	478	15	.	.	PUNCT
inlawrev-2772	478	16	'	'	PUNCT
inlawrev-2772	478	17	^interview	^interview	VERB
inlawrev-2772	478	18	with	with	ADP
inlawrev-2772	478	19	james	james	PROPN
inlawrev-2772	478	20	mundt	mundt	PROPN
inlawrev-2772	478	21	,	,	PUNCT
inlawrev-2772	478	22	deputy	deputy	NOUN
inlawrev-2772	478	23	commissioner	commissioner	NOUN
inlawrev-2772	478	24	,	,	PUNCT
inlawrev-2772	478	25	indiana	indiana	PROPN
inlawrev-2772	478	26	department	department	PROPN
inlawrev-2772	478	27	of	of	ADP
inlawrev-2772	478	28	revenue	revenue	NOUN
inlawrev-2772	478	29	(	(	PUNCT
inlawrev-2772	478	30	june	june	PROPN
inlawrev-2772	478	31	11	11	NUM
inlawrev-2772	478	32	,	,	PUNCT
inlawrev-2772	478	33	1987	1987	NUM
inlawrev-2772	478	34	)	)	PUNCT
inlawrev-2772	478	35	.	.	PUNCT
inlawrev-2772	479	1	'	'	PUNCT
inlawrev-2772	479	2	"	"	PUNCT
inlawrev-2772	479	3	great	great	ADJ
inlawrev-2772	479	4	lakes	lake	NOUN
inlawrev-2772	479	5	interstate	interstate	ADJ
inlawrev-2772	479	6	sales	sale	NOUN
inlawrev-2772	479	7	compact	compact	ADJ
inlawrev-2772	479	8	,	,	PUNCT
inlawrev-2772	479	9	july	july	PROPN
inlawrev-2772	479	10	21	21	NUM
inlawrev-2772	479	11	,	,	PUNCT
inlawrev-2772	479	12	1986	1986	NUM
inlawrev-2772	479	13	,	,	PUNCT
inlawrev-2772	479	14	at	at	ADP
inlawrev-2772	479	15	4	4	NUM
inlawrev-2772	479	16	.	.	NOUN
inlawrev-2772	479	17	1988	1988	NUM
inlawrev-2772	479	18	]	]	PUNCT
inlawrev-2772	480	1	indiana	indiana	PROPN
inlawrev-2772	480	2	taxation	taxation	PROPN
inlawrev-2772	480	3	407	407	NUM
inlawrev-2772	480	4	the	the	DET
inlawrev-2772	480	5	great	great	ADJ
inlawrev-2772	480	6	lakes	lake	NOUN
inlawrev-2772	480	7	audit	audit	NOUN
inlawrev-2772	480	8	program	program	NOUN
inlawrev-2772	480	9	and	and	CCONJ
inlawrev-2772	480	10	the	the	DET
inlawrev-2772	480	11	exchange	exchange	NOUN
inlawrev-2772	480	12	of	of	ADP
inlawrev-2772	480	13	information	information	NOUN
inlawrev-2772	480	14	are	be	AUX
inlawrev-2772	480	15	underway	underway	ADJ
inlawrev-2772	480	16	.	.	PUNCT
inlawrev-2772	481	1	it	it	PRON
inlawrev-2772	481	2	is	be	AUX
inlawrev-2772	481	3	understood	understand	VERB
inlawrev-2772	481	4	that	that	SCONJ
inlawrev-2772	481	5	indiana	indiana	PROPN
inlawrev-2772	481	6	,	,	PUNCT
inlawrev-2772	481	7	for	for	ADP
inlawrev-2772	481	8	example	example	NOUN
inlawrev-2772	481	9	,	,	PUNCT
inlawrev-2772	481	10	has	have	AUX
inlawrev-2772	481	11	instructed	instruct	VERB
inlawrev-2772	481	12	all	all	PRON
inlawrev-2772	481	13	of	of	ADP
inlawrev-2772	481	14	its	its	PRON
inlawrev-2772	481	15	auditors	auditor	NOUN
inlawrev-2772	481	16	to	to	PART
inlawrev-2772	481	17	routinely	routinely	ADV
inlawrev-2772	481	18	examine	examine	VERB
inlawrev-2772	481	19	a	a	DET
inlawrev-2772	481	20	taxpayer	taxpayer	NOUN
inlawrev-2772	481	21	's	's	PART
inlawrev-2772	481	22	books	book	NOUN
inlawrev-2772	481	23	and	and	CCONJ
inlawrev-2772	481	24	records	record	NOUN
inlawrev-2772	481	25	for	for	ADP
inlawrev-2772	481	26	interstate	interstate	ADJ
inlawrev-2772	481	27	sales	sale	NOUN
inlawrev-2772	481	28	to	to	ADP
inlawrev-2772	481	29	other	other	ADJ
inlawrev-2772	481	30	compact	compact	ADJ
inlawrev-2772	481	31	states	state	NOUN
inlawrev-2772	481	32	as	as	ADP
inlawrev-2772	481	33	part	part	NOUN
inlawrev-2772	481	34	of	of	ADP
inlawrev-2772	481	35	the	the	DET
inlawrev-2772	481	36	regular	regular	ADJ
inlawrev-2772	481	37	audit	audit	NOUN
inlawrev-2772	481	38	procedure	procedure	NOUN
inlawrev-2772	481	39	.	.	PUNCT
inlawrev-2772	482	1	lists	list	NOUN
inlawrev-2772	482	2	of	of	ADP
inlawrev-2772	482	3	such	such	ADJ
inlawrev-2772	482	4	sales	sale	NOUN
inlawrev-2772	482	5	are	be	AUX
inlawrev-2772	482	6	compiled	compile	VERB
inlawrev-2772	482	7	and	and	CCONJ
inlawrev-2772	482	8	handed	hand	VERB
inlawrev-2772	482	9	over	over	ADP
inlawrev-2772	482	10	to	to	ADP
inlawrev-2772	482	11	the	the	DET
inlawrev-2772	482	12	other	other	ADJ
inlawrev-2772	482	13	compact	compact	ADJ
inlawrev-2772	482	14	states	state	NOUN
inlawrev-2772	482	15	.	.	PUNCT
inlawrev-2772	483	1	as	as	ADP
inlawrev-2772	483	2	a	a	DET
inlawrev-2772	483	3	practical	practical	ADJ
inlawrev-2772	483	4	matter	matter	NOUN
inlawrev-2772	483	5	,	,	PUNCT
inlawrev-2772	483	6	the	the	DET
inlawrev-2772	483	7	taxpayer	taxpayer	NOUN
inlawrev-2772	483	8	may	may	AUX
inlawrev-2772	483	9	or	or	CCONJ
inlawrev-2772	483	10	may	may	AUX
inlawrev-2772	483	11	not	not	PART
inlawrev-2772	483	12	be	be	AUX
inlawrev-2772	483	13	advised	advise	VERB
inlawrev-2772	483	14	that	that	SCONJ
inlawrev-2772	483	15	this	this	PRON
inlawrev-2772	483	16	is	be	AUX
inlawrev-2772	483	17	happening	happen	VERB
inlawrev-2772	483	18	.	.	PUNCT
inlawrev-2772	484	1	generally	generally	ADV
inlawrev-2772	484	2	,	,	PUNCT
inlawrev-2772	484	3	the	the	DET
inlawrev-2772	484	4	states	state	NOUN
inlawrev-2772	484	5	will	will	AUX
inlawrev-2772	484	6	leave	leave	VERB
inlawrev-2772	484	7	it	it	PRON
inlawrev-2772	484	8	up	up	ADP
inlawrev-2772	484	9	to	to	ADP
inlawrev-2772	484	10	the	the	DET
inlawrev-2772	484	11	auditor	auditor	NOUN
inlawrev-2772	484	12	whether	whether	SCONJ
inlawrev-2772	484	13	to	to	PART
inlawrev-2772	484	14	tell	tell	VERB
inlawrev-2772	484	15	the	the	DET
inlawrev-2772	484	16	taxpayer	taxpayer	NOUN
inlawrev-2772	484	17	that	that	SCONJ
inlawrev-2772	484	18	he	he	PRON
inlawrev-2772	484	19	is	be	AUX
inlawrev-2772	484	20	gathering	gather	VERB
inlawrev-2772	484	21	this	this	DET
inlawrev-2772	484	22	information	information	NOUN
inlawrev-2772	484	23	to	to	PART
inlawrev-2772	484	24	hand	hand	VERB
inlawrev-2772	484	25	over	over	ADP
inlawrev-2772	484	26	to	to	ADP
inlawrev-2772	484	27	another	another	DET
inlawrev-2772	484	28	state	state	NOUN
inlawrev-2772	484	29	.	.	PUNCT
inlawrev-2772	485	1	states	state	NOUN
inlawrev-2772	485	2	are	be	AUX
inlawrev-2772	485	3	also	also	ADV
inlawrev-2772	485	4	requesting	request	VERB
inlawrev-2772	485	5	other	other	ADJ
inlawrev-2772	485	6	compact	compact	ADJ
inlawrev-2772	485	7	states	state	NOUN
inlawrev-2772	485	8	to	to	PART
inlawrev-2772	485	9	perform	perform	VERB
inlawrev-2772	485	10	audits	audits	NOUN
inlawrev-2772	485	11	on	on	ADP
inlawrev-2772	485	12	their	their	PRON
inlawrev-2772	485	13	behalf	behalf	NOUN
inlawrev-2772	485	14	.	.	PUNCT
inlawrev-2772	486	1	indiana	indiana	PROPN
inlawrev-2772	486	2	has	have	AUX
inlawrev-2772	486	3	received	receive	VERB
inlawrev-2772	486	4	only	only	ADV
inlawrev-2772	486	5	a	a	DET
inlawrev-2772	486	6	few	few	ADJ
inlawrev-2772	486	7	such	such	ADJ
inlawrev-2772	486	8	requests	request	NOUN
inlawrev-2772	486	9	during	during	ADP
inlawrev-2772	486	10	the	the	DET
inlawrev-2772	486	11	survey	survey	NOUN
inlawrev-2772	486	12	period	period	NOUN
inlawrev-2772	486	13	.	.	PUNCT
inlawrev-2772	487	1	^^^	^^^	PUNCT
inlawrev-2772	487	2	on	on	ADP
inlawrev-2772	487	3	the	the	DET
inlawrev-2772	487	4	enforcement	enforcement	NOUN
inlawrev-2772	487	5	side	side	NOUN
inlawrev-2772	487	6	,	,	PUNCT
inlawrev-2772	487	7	the	the	DET
inlawrev-2772	487	8	compact	compact	ADJ
inlawrev-2772	487	9	states	state	NOUN
inlawrev-2772	487	10	are	be	AUX
inlawrev-2772	487	11	proceeding	proceed	VERB
inlawrev-2772	487	12	to	to	PART
inlawrev-2772	487	13	issue	issue	VERB
inlawrev-2772	487	14	proposed	propose	VERB
inlawrev-2772	487	15	assessments	assessment	NOUN
inlawrev-2772	487	16	against	against	ADP
inlawrev-2772	487	17	vendors	vendor	NOUN
inlawrev-2772	487	18	which	which	PRON
inlawrev-2772	487	19	are	be	AUX
inlawrev-2772	487	20	discovered	discover	VERB
inlawrev-2772	487	21	to	to	PART
inlawrev-2772	487	22	be	be	AUX
inlawrev-2772	487	23	making	make	VERB
inlawrev-2772	487	24	interstate	interstate	ADJ
inlawrev-2772	487	25	sales	sale	NOUN
inlawrev-2772	487	26	and	and	CCONJ
inlawrev-2772	487	27	which	which	PRON
inlawrev-2772	487	28	have	have	VERB
inlawrev-2772	487	29	nexus	nexus	NOUN
inlawrev-2772	487	30	under	under	ADP
inlawrev-2772	487	31	the	the	DET
inlawrev-2772	487	32	traditional	traditional	ADJ
inlawrev-2772	487	33	standards	standard	NOUN
inlawrev-2772	487	34	in	in	ADP
inlawrev-2772	487	35	the	the	DET
inlawrev-2772	487	36	assessing	assess	VERB
inlawrev-2772	487	37	state	state	NOUN
inlawrev-2772	487	38	.	.	PUNCT
inlawrev-2772	488	1	this	this	PRON
inlawrev-2772	488	2	is	be	AUX
inlawrev-2772	488	3	an	an	DET
inlawrev-2772	488	4	important	important	ADJ
inlawrev-2772	488	5	point	point	NOUN
inlawrev-2772	488	6	about	about	ADP
inlawrev-2772	488	7	the	the	DET
inlawrev-2772	488	8	compact	compact	NOUN
inlawrev-2772	488	9	.	.	PUNCT
inlawrev-2772	489	1	it	it	PRON
inlawrev-2772	489	2	does	do	AUX
inlawrev-2772	489	3	not	not	PART
inlawrev-2772	489	4	change	change	VERB
inlawrev-2772	489	5	a	a	DET
inlawrev-2772	489	6	signatory	signatory	NOUN
inlawrev-2772	489	7	state	state	NOUN
inlawrev-2772	489	8	's	's	PART
inlawrev-2772	489	9	nexus	nexus	NOUN
inlawrev-2772	489	10	standards	standard	NOUN
inlawrev-2772	489	11	for	for	ADP
inlawrev-2772	489	12	sales	sale	NOUN
inlawrev-2772	489	13	tax	tax	NOUN
inlawrev-2772	489	14	collection	collection	NOUN
inlawrev-2772	489	15	responsibility	responsibility	NOUN
inlawrev-2772	489	16	.	.	PUNCT
inlawrev-2772	490	1	if	if	SCONJ
inlawrev-2772	490	2	the	the	DET
inlawrev-2772	490	3	member	member	NOUN
inlawrev-2772	490	4	state	state	NOUN
inlawrev-2772	490	5	has	have	AUX
inlawrev-2772	490	6	adopted	adopt	VERB
inlawrev-2772	490	7	one	one	NUM
inlawrev-2772	490	8	of	of	ADP
inlawrev-2772	490	9	the	the	DET
inlawrev-2772	490	10	new	new	ADJ
inlawrev-2772	490	11	nexus	nexus	NOUN
inlawrev-2772	490	12	laws	law	NOUN
inlawrev-2772	490	13	,	,	PUNCT
inlawrev-2772	490	14	then	then	ADV
inlawrev-2772	490	15	this	this	DET
inlawrev-2772	490	16	standard	standard	NOUN
inlawrev-2772	490	17	will	will	AUX
inlawrev-2772	490	18	control	control	VERB
inlawrev-2772	490	19	.	.	PUNCT
inlawrev-2772	491	1	however	however	ADV
inlawrev-2772	491	2	,	,	PUNCT
inlawrev-2772	491	3	if	if	SCONJ
inlawrev-2772	491	4	the	the	DET
inlawrev-2772	491	5	state	state	NOUN
inlawrev-2772	491	6	is	be	AUX
inlawrev-2772	491	7	still	still	ADV
inlawrev-2772	491	8	using	use	VERB
inlawrev-2772	491	9	a	a	DET
inlawrev-2772	491	10	limited	limited	ADJ
inlawrev-2772	491	11	definition	definition	NOUN
inlawrev-2772	491	12	of	of	ADP
inlawrev-2772	491	13	when	when	SCONJ
inlawrev-2772	491	14	a	a	DET
inlawrev-2772	491	15	retailer	retailer	NOUN
inlawrev-2772	491	16	is	be	AUX
inlawrev-2772	491	17	engaged	engage	VERB
inlawrev-2772	491	18	in	in	ADP
inlawrev-2772	491	19	business	business	NOUN
inlawrev-2772	491	20	in	in	ADP
inlawrev-2772	491	21	the	the	DET
inlawrev-2772	491	22	state	state	NOUN
inlawrev-2772	491	23	so	so	SCONJ
inlawrev-2772	491	24	as	as	SCONJ
inlawrev-2772	491	25	to	to	PART
inlawrev-2772	491	26	trigger	trigger	VERB
inlawrev-2772	491	27	sales	sale	NOUN
inlawrev-2772	491	28	tax	tax	NOUN
inlawrev-2772	491	29	collection	collection	NOUN
inlawrev-2772	491	30	responsibility	responsibility	NOUN
inlawrev-2772	491	31	,	,	PUNCT
inlawrev-2772	491	32	the	the	DET
inlawrev-2772	491	33	more	more	ADV
inlawrev-2772	491	34	limited	limited	ADJ
inlawrev-2772	491	35	standard	standard	NOUN
inlawrev-2772	491	36	will	will	AUX
inlawrev-2772	491	37	control	control	VERB
inlawrev-2772	491	38	.	.	PUNCT
inlawrev-2772	492	1	if	if	SCONJ
inlawrev-2772	492	2	no	no	DET
inlawrev-2772	492	3	nexus	nexus	NOUN
inlawrev-2772	492	4	between	between	ADP
inlawrev-2772	492	5	the	the	DET
inlawrev-2772	492	6	vendor	vendor	NOUN
inlawrev-2772	492	7	and	and	CCONJ
inlawrev-2772	492	8	the	the	DET
inlawrev-2772	492	9	state	state	NOUN
inlawrev-2772	492	10	is	be	AUX
inlawrev-2772	492	11	found	find	VERB
inlawrev-2772	492	12	,	,	PUNCT
inlawrev-2772	492	13	the	the	DET
inlawrev-2772	492	14	state	state	NOUN
inlawrev-2772	492	15	will	will	AUX
inlawrev-2772	492	16	ukely	ukely	ADV
inlawrev-2772	492	17	issue	issue	VERB
inlawrev-2772	492	18	assessments	assessment	NOUN
inlawrev-2772	492	19	of	of	ADP
inlawrev-2772	492	20	use	use	NOUN
inlawrev-2772	492	21	tax	tax	NOUN
inlawrev-2772	492	22	against	against	ADP
inlawrev-2772	492	23	the	the	DET
inlawrev-2772	492	24	vendor	vendor	NOUN
inlawrev-2772	492	25	's	's	PART
inlawrev-2772	492	26	customers	customer	NOUN
inlawrev-2772	492	27	.	.	PUNCT
inlawrev-2772	493	1	some	some	DET
inlawrev-2772	493	2	states	state	NOUN
inlawrev-2772	493	3	have	have	AUX
inlawrev-2772	493	4	found	find	VERB
inlawrev-2772	493	5	the	the	DET
inlawrev-2772	493	6	assessment	assessment	NOUN
inlawrev-2772	493	7	of	of	ADP
inlawrev-2772	493	8	use	use	NOUN
inlawrev-2772	493	9	tax	tax	NOUN
inlawrev-2772	493	10	on	on	ADP
inlawrev-2772	493	11	the	the	DET
inlawrev-2772	493	12	customer	customer	NOUN
inlawrev-2772	493	13	an	an	DET
inlawrev-2772	493	14	effective	effective	ADJ
inlawrev-2772	493	15	"	"	PUNCT
inlawrev-2772	493	16	club	club	NOUN
inlawrev-2772	493	17	"	"	PUNCT
inlawrev-2772	493	18	to	to	PART
inlawrev-2772	493	19	compel	compel	VERB
inlawrev-2772	493	20	an	an	DET
inlawrev-2772	493	21	out	out	ADJ
inlawrev-2772	493	22	-	-	PUNCT
inlawrev-2772	493	23	of	of	ADP
inlawrev-2772	493	24	-	-	PUNCT
inlawrev-2772	493	25	state	state	NOUN
inlawrev-2772	493	26	vendor	vendor	NOUN
inlawrev-2772	493	27	to	to	PART
inlawrev-2772	493	28	register	register	VERB
inlawrev-2772	493	29	and	and	CCONJ
inlawrev-2772	493	30	collect	collect	VERB
inlawrev-2772	493	31	tax	tax	NOUN
inlawrev-2772	493	32	.	.	PUNCT
inlawrev-2772	494	1	new	new	PROPN
inlawrev-2772	494	2	york	york	PROPN
inlawrev-2772	494	3	,	,	PUNCT
inlawrev-2772	494	4	for	for	ADP
inlawrev-2772	494	5	example	example	NOUN
inlawrev-2772	494	6	,	,	PUNCT
inlawrev-2772	494	7	has	have	AUX
inlawrev-2772	494	8	made	make	VERB
inlawrev-2772	494	9	no	no	DET
inlawrev-2772	494	10	secret	secret	NOUN
inlawrev-2772	494	11	of	of	ADP
inlawrev-2772	494	12	its	its	PRON
inlawrev-2772	494	13	intent	intent	NOUN
inlawrev-2772	494	14	to	to	PART
inlawrev-2772	494	15	assess	assess	VERB
inlawrev-2772	494	16	the	the	DET
inlawrev-2772	494	17	in	in	ADP
inlawrev-2772	494	18	-	-	PUNCT
inlawrev-2772	494	19	state	state	NOUN
inlawrev-2772	494	20	customers	customer	NOUN
inlawrev-2772	494	21	of	of	ADP
inlawrev-2772	494	22	certain	certain	ADJ
inlawrev-2772	494	23	out	out	ADJ
inlawrev-2772	494	24	-	-	PUNCT
inlawrev-2772	494	25	of	of	ADP
inlawrev-2772	494	26	-	-	PUNCT
inlawrev-2772	494	27	state	state	NOUN
inlawrev-2772	494	28	retailers	retailer	NOUN
inlawrev-2772	494	29	until	until	SCONJ
inlawrev-2772	494	30	those	those	DET
inlawrev-2772	494	31	retailers	retailer	NOUN
inlawrev-2772	494	32	register	register	VERB
inlawrev-2772	494	33	or	or	CCONJ
inlawrev-2772	494	34	their	their	PRON
inlawrev-2772	494	35	customers	customer	NOUN
inlawrev-2772	494	36	quit	quit	VERB
inlawrev-2772	494	37	buying	buying	NOUN
inlawrev-2772	494	38	from	from	ADP
inlawrev-2772	494	39	them.*^"^	them.*^"^	NOUN
inlawrev-2772	494	40	in	in	ADP
inlawrev-2772	494	41	addition	addition	NOUN
inlawrev-2772	494	42	to	to	ADP
inlawrev-2772	494	43	the	the	DET
inlawrev-2772	494	44	foregoing	foregoing	NOUN
inlawrev-2772	494	45	,	,	PUNCT
inlawrev-2772	494	46	which	which	PRON
inlawrev-2772	494	47	relates	relate	VERB
inlawrev-2772	494	48	only	only	ADV
inlawrev-2772	494	49	to	to	ADP
inlawrev-2772	494	50	sales	sale	NOUN
inlawrev-2772	494	51	and	and	CCONJ
inlawrev-2772	494	52	use	use	VERB
inlawrev-2772	494	53	tax	tax	NOUN
inlawrev-2772	494	54	,	,	PUNCT
inlawrev-2772	494	55	in	in	ADP
inlawrev-2772	494	56	june	june	PROPN
inlawrev-2772	494	57	,	,	PUNCT
inlawrev-2772	494	58	1987	1987	NUM
inlawrev-2772	494	59	,	,	PUNCT
inlawrev-2772	494	60	the	the	DET
inlawrev-2772	494	61	compact	compact	ADJ
inlawrev-2772	494	62	states	state	NOUN
inlawrev-2772	494	63	also	also	ADV
inlawrev-2772	494	64	began	begin	VERB
inlawrev-2772	494	65	auditing	audit	VERB
inlawrev-2772	494	66	all	all	DET
inlawrev-2772	494	67	taxpayers	taxpayer	NOUN
inlawrev-2772	494	68	who	who	PRON
inlawrev-2772	494	69	apportion	apportion	VERB
inlawrev-2772	494	70	their	their	PRON
inlawrev-2772	494	71	net	net	ADJ
inlawrev-2772	494	72	income	income	NOUN
inlawrev-2772	494	73	to	to	PART
inlawrev-2772	494	74	determine	determine	VERB
inlawrev-2772	494	75	whether	whether	SCONJ
inlawrev-2772	494	76	they	they	PRON
inlawrev-2772	494	77	have	have	VERB
inlawrev-2772	494	78	activities	activity	NOUN
inlawrev-2772	494	79	in	in	ADP
inlawrev-2772	494	80	any	any	PRON
inlawrev-2772	494	81	of	of	ADP
inlawrev-2772	494	82	the	the	DET
inlawrev-2772	494	83	other	other	ADJ
inlawrev-2772	494	84	compact	compact	ADJ
inlawrev-2772	494	85	states	state	NOUN
inlawrev-2772	494	86	for	for	ADP
inlawrev-2772	494	87	income	income	NOUN
inlawrev-2772	494	88	and	and	CCONJ
inlawrev-2772	494	89	franchise	franchise	NOUN
inlawrev-2772	494	90	tax	tax	NOUN
inlawrev-2772	494	91	purposes	purpose	NOUN
inlawrev-2772	494	92	and	and	CCONJ
inlawrev-2772	494	93	sharing	share	VERB
inlawrev-2772	494	94	that	that	DET
inlawrev-2772	494	95	information	information	NOUN
inlawrev-2772	494	96	with	with	ADP
inlawrev-2772	494	97	the	the	DET
inlawrev-2772	494	98	other	other	ADJ
inlawrev-2772	494	99	compact	compact	ADJ
inlawrev-2772	494	100	states	state	NOUN
inlawrev-2772	494	101	.	.	PUNCT
inlawrev-2772	495	1	the	the	DET
inlawrev-2772	495	2	compact	compact	ADJ
inlawrev-2772	495	3	states	state	NOUN
inlawrev-2772	495	4	have	have	AUX
inlawrev-2772	495	5	adopted	adopt	VERB
inlawrev-2772	495	6	what	what	PRON
inlawrev-2772	495	7	is	be	AUX
inlawrev-2772	495	8	called	call	VERB
inlawrev-2772	495	9	the	the	DET
inlawrev-2772	495	10	"	"	PUNCT
inlawrev-2772	495	11	great	great	ADJ
inlawrev-2772	495	12	lake	lake	NOUN
inlawrev-2772	495	13	states	state	NOUN
inlawrev-2772	495	14	'	'	PART
inlawrev-2772	495	15	questionnaire	questionnaire	NOUN
inlawrev-2772	495	16	.	.	PUNCT
inlawrev-2772	495	17	"	"	PUNCT
inlawrev-2772	496	1	this	this	DET
inlawrev-2772	496	2	questionnaire	questionnaire	NOUN
inlawrev-2772	496	3	asks	ask	VERB
inlawrev-2772	496	4	the	the	DET
inlawrev-2772	496	5	taxpayer	taxpayer	NOUN
inlawrev-2772	496	6	first	first	ADV
inlawrev-2772	496	7	to	to	PART
inlawrev-2772	496	8	state	state	VERB
inlawrev-2772	496	9	whether	whether	SCONJ
inlawrev-2772	496	10	,	,	PUNCT
inlawrev-2772	496	11	for	for	ADP
inlawrev-2772	496	12	the	the	DET
inlawrev-2772	496	13	current	current	ADJ
inlawrev-2772	496	14	year	year	NOUN
inlawrev-2772	496	15	and	and	CCONJ
inlawrev-2772	496	16	the	the	DET
inlawrev-2772	496	17	three	three	NUM
inlawrev-2772	496	18	preceding	precede	VERB
inlawrev-2772	496	19	years	year	NOUN
inlawrev-2772	496	20	,	,	PUNCT
inlawrev-2772	496	21	it	it	PRON
inlawrev-2772	496	22	filed	file	VERB
inlawrev-2772	496	23	a	a	DET
inlawrev-2772	496	24	sales	sale	NOUN
inlawrev-2772	496	25	and	and	CCONJ
inlawrev-2772	496	26	use	use	VERB
inlawrev-2772	496	27	tax	tax	NOUN
inlawrev-2772	496	28	return	return	NOUN
inlawrev-2772	496	29	and	and	CCONJ
inlawrev-2772	496	30	an	an	DET
inlawrev-2772	496	31	income	income	NOUN
inlawrev-2772	496	32	or	or	CCONJ
inlawrev-2772	496	33	franchise	franchise	NOUN
inlawrev-2772	496	34	tax	tax	NOUN
inlawrev-2772	496	35	return	return	NOUN
inlawrev-2772	496	36	in	in	ADP
inlawrev-2772	496	37	each	each	PRON
inlawrev-2772	496	38	of	of	ADP
inlawrev-2772	496	39	the	the	DET
inlawrev-2772	496	40	great	great	ADJ
inlawrev-2772	496	41	lakes	lake	NOUN
inlawrev-2772	496	42	states	state	NOUN
inlawrev-2772	496	43	.	.	PUNCT
inlawrev-2772	497	1	unless	unless	SCONJ
inlawrev-2772	497	2	a	a	DET
inlawrev-2772	497	3	taxpayer	taxpayer	NOUN
inlawrev-2772	497	4	answers	answer	VERB
inlawrev-2772	497	5	that	that	SCONJ
inlawrev-2772	497	6	it	it	PRON
inlawrev-2772	497	7	did	do	AUX
inlawrev-2772	497	8	file	file	VERB
inlawrev-2772	497	9	in	in	ADP
inlawrev-2772	497	10	all	all	PRON
inlawrev-2772	497	11	of	of	ADP
inlawrev-2772	497	12	the	the	DET
inlawrev-2772	497	13	'	'	PUNCT
inlawrev-2772	497	14	^interview	^interview	NOUN
inlawrev-2772	497	15	with	with	ADP
inlawrev-2772	497	16	james	james	PROPN
inlawrev-2772	497	17	mundt	mundt	PROPN
inlawrev-2772	497	18	,	,	PUNCT
inlawrev-2772	497	19	deputy	deputy	NOUN
inlawrev-2772	497	20	commissioner	commissioner	NOUN
inlawrev-2772	497	21	,	,	PUNCT
inlawrev-2772	497	22	indiana	indiana	PROPN
inlawrev-2772	497	23	department	department	PROPN
inlawrev-2772	497	24	of	of	ADP
inlawrev-2772	497	25	revenue	revenue	NOUN
inlawrev-2772	497	26	(	(	PUNCT
inlawrev-2772	497	27	june	june	PROPN
inlawrev-2772	497	28	11	11	NUM
inlawrev-2772	497	29	,	,	PUNCT
inlawrev-2772	497	30	1987	1987	NUM
inlawrev-2772	497	31	)	)	PUNCT
inlawrev-2772	497	32	.	.	PUNCT
inlawrev-2772	498	1	'	'	PUNCT
inlawrev-2772	498	2	"	"	PUNCT
inlawrev-2772	498	3	pamphlet	pamphlet	NOUN
inlawrev-2772	498	4	,	,	PUNCT
inlawrev-2772	498	5	new	new	PROPN
inlawrev-2772	498	6	york	york	PROPN
inlawrev-2772	498	7	/	/	SYM
inlawrev-2772	498	8	new	new	PROPN
inlawrev-2772	498	9	jersey	jersey	PROPN
inlawrev-2772	498	10	cooperative	cooperative	ADJ
inlawrev-2772	498	11	interstate	interstate	ADJ
inlawrev-2772	498	12	tax	tax	NOUN
inlawrev-2772	498	13	enforcement	enforcement	NOUN
inlawrev-2772	498	14	,	,	PUNCT
inlawrev-2772	498	15	feb	feb	PROPN
inlawrev-2772	498	16	.	.	PROPN
inlawrev-2772	498	17	1986	1986	NUM
inlawrev-2772	498	18	.	.	PUNCT
inlawrev-2772	499	1	408	408	NUM
inlawrev-2772	499	2	indiana	indiana	PROPN
inlawrev-2772	499	3	law	law	PROPN
inlawrev-2772	499	4	review	review	NOUN
inlawrev-2772	500	1	[	[	X
inlawrev-2772	500	2	vol	vol	NOUN
inlawrev-2772	500	3	.	.	PUNCT
inlawrev-2772	501	1	21:383	21:383	NUM
inlawrev-2772	501	2	compact	compact	ADJ
inlawrev-2772	501	3	states	state	NOUN
inlawrev-2772	501	4	for	for	ADP
inlawrev-2772	501	5	all	all	DET
inlawrev-2772	501	6	four	four	NUM
inlawrev-2772	501	7	years	year	NOUN
inlawrev-2772	501	8	,	,	PUNCT
inlawrev-2772	501	9	the	the	DET
inlawrev-2772	501	10	taxpayer	taxpayer	NOUN
inlawrev-2772	501	11	is	be	AUX
inlawrev-2772	501	12	asked	ask	VERB
inlawrev-2772	501	13	to	to	PART
inlawrev-2772	501	14	fill	fill	VERB
inlawrev-2772	501	15	out	out	ADP
inlawrev-2772	501	16	the	the	DET
inlawrev-2772	501	17	"	"	PUNCT
inlawrev-2772	501	18	activities	activity	NOUN
inlawrev-2772	501	19	"	"	PUNCT
inlawrev-2772	501	20	section	section	NOUN
inlawrev-2772	501	21	of	of	ADP
inlawrev-2772	501	22	the	the	DET
inlawrev-2772	501	23	questionnaire	questionnaire	NOUN
inlawrev-2772	501	24	which	which	PRON
inlawrev-2772	501	25	lists	list	VERB
inlawrev-2772	501	26	22	22	NUM
inlawrev-2772	501	27	activities	activity	NOUN
inlawrev-2772	501	28	and	and	CCONJ
inlawrev-2772	501	29	asks	ask	VERB
inlawrev-2772	501	30	the	the	DET
inlawrev-2772	501	31	taxpayer	taxpayer	NOUN
inlawrev-2772	501	32	whether	whether	SCONJ
inlawrev-2772	501	33	it	it	PRON
inlawrev-2772	501	34	performed	perform	VERB
inlawrev-2772	501	35	any	any	DET
inlawrev-2772	501	36	one	one	NUM
inlawrev-2772	501	37	of	of	ADP
inlawrev-2772	501	38	these	these	PRON
inlawrev-2772	501	39	in	in	ADP
inlawrev-2772	501	40	any	any	PRON
inlawrev-2772	501	41	of	of	ADP
inlawrev-2772	501	42	the	the	DET
inlawrev-2772	501	43	compact	compact	ADJ
inlawrev-2772	501	44	states	state	NOUN
inlawrev-2772	501	45	.	.	PUNCT
inlawrev-2772	502	1	'	'	PUNCT
inlawrev-2772	502	2	2^	2^	NUM
inlawrev-2772	502	3	the	the	DET
inlawrev-2772	502	4	activities	activity	NOUN
inlawrev-2772	502	5	listed	list	VERB
inlawrev-2772	502	6	include	include	VERB
inlawrev-2772	502	7	:	:	PUNCT
inlawrev-2772	502	8	1	1	X
inlawrev-2772	502	9	.	.	NUM
inlawrev-2772	502	10	maintained	maintain	VERB
inlawrev-2772	502	11	a	a	DET
inlawrev-2772	502	12	business	business	NOUN
inlawrev-2772	502	13	location	location	NOUN
inlawrev-2772	502	14	of	of	ADP
inlawrev-2772	502	15	any	any	DET
inlawrev-2772	502	16	kind	kind	NOUN
inlawrev-2772	502	17	(	(	PUNCT
inlawrev-2772	502	18	e.g.	e.g.	ADV
inlawrev-2772	502	19	,	,	PUNCT
inlawrev-2772	502	20	an	an	DET
inlawrev-2772	502	21	office	office	NOUN
inlawrev-2772	502	22	,	,	PUNCT
inlawrev-2772	502	23	repair	repair	NOUN
inlawrev-2772	502	24	or	or	CCONJ
inlawrev-2772	502	25	parts	part	NOUN
inlawrev-2772	502	26	shop	shop	NOUN
inlawrev-2772	502	27	,	,	PUNCT
inlawrev-2772	502	28	warehouse	warehouse	NOUN
inlawrev-2772	502	29	,	,	PUNCT
inlawrev-2772	502	30	place	place	NOUN
inlawrev-2772	502	31	of	of	ADP
inlawrev-2772	502	32	distribution	distribution	NOUN
inlawrev-2772	502	33	,	,	PUNCT
inlawrev-2772	502	34	or	or	CCONJ
inlawrev-2772	502	35	sample	sample	NOUN
inlawrev-2772	502	36	,	,	PUNCT
inlawrev-2772	502	37	display	display	NOUN
inlawrev-2772	502	38	or	or	CCONJ
inlawrev-2772	502	39	sales	sale	NOUN
inlawrev-2772	502	40	room	room	NOUN
inlawrev-2772	502	41	)	)	PUNCT
inlawrev-2772	502	42	.	.	PUNCT
inlawrev-2772	502	43	.	.	PUNCT
inlawrev-2772	502	44	.	.	PUNCT
inlawrev-2772	503	1	6	6	X
inlawrev-2772	503	2	.	.	NUM
inlawrev-2772	503	3	owned	own	VERB
inlawrev-2772	503	4	a	a	DET
inlawrev-2772	503	5	stock	stock	NOUN
inlawrev-2772	503	6	of	of	ADP
inlawrev-2772	503	7	goods	good	NOUN
inlawrev-2772	503	8	in	in	ADP
inlawrev-2772	503	9	hands	hand	NOUN
inlawrev-2772	503	10	of	of	ADP
inlawrev-2772	503	11	a	a	DET
inlawrev-2772	503	12	distributor	distributor	NOUN
inlawrev-2772	503	13	or	or	CCONJ
inlawrev-2772	503	14	other	other	ADJ
inlawrev-2772	503	15	nonemployee	nonemployee	ADJ
inlawrev-2772	503	16	representative	representative	NOUN
inlawrev-2772	503	17	.	.	PUNCT
inlawrev-2772	503	18	.	.	PUNCT
inlawrev-2772	504	1	.	.	PUNCT
inlawrev-2772	505	1	8	8	X
inlawrev-2772	505	2	.	.	X
inlawrev-2772	506	1	leasing	leasing	NOUN
inlawrev-2772	506	2	of	of	ADP
inlawrev-2772	506	3	tangible	tangible	ADJ
inlawrev-2772	506	4	property	property	NOUN
inlawrev-2772	506	5	or	or	CCONJ
inlawrev-2772	506	6	licensing	licensing	NOUN
inlawrev-2772	506	7	of	of	ADP
inlawrev-2772	506	8	intangible	intangible	ADJ
inlawrev-2772	506	9	rights	right	NOUN
inlawrev-2772	506	10	for	for	ADP
inlawrev-2772	506	11	use	use	NOUN
inlawrev-2772	506	12	in	in	ADP
inlawrev-2772	506	13	the	the	DET
inlawrev-2772	506	14	state	state	NOUN
inlawrev-2772	506	15	.	.	PUNCT
inlawrev-2772	506	16	.	.	PUNCT
inlawrev-2772	506	17	.	.	PUNCT
inlawrev-2772	507	1	10	10	NUM
inlawrev-2772	507	2	.	.	NUM
inlawrev-2772	507	3	performed	perform	VERB
inlawrev-2772	507	4	construction	construction	NOUN
inlawrev-2772	507	5	contracts	contract	NOUN
inlawrev-2772	507	6	or	or	CCONJ
inlawrev-2772	507	7	personal	personal	ADJ
inlawrev-2772	507	8	service	service	NOUN
inlawrev-2772	507	9	contracts	contract	NOUN
inlawrev-2772	507	10	.	.	PUNCT
inlawrev-2772	507	11	.	.	PUNCT
inlawrev-2772	508	1	.	.	PUNCT
inlawrev-2772	509	1	13	13	NUM
inlawrev-2772	509	2	.	.	PUNCT
inlawrev-2772	509	3	collected	collect	VERB
inlawrev-2772	509	4	delinquent	delinquent	ADJ
inlawrev-2772	509	5	accounts	account	NOUN
inlawrev-2772	509	6	or	or	CCONJ
inlawrev-2772	509	7	deposits	deposit	NOUN
inlawrev-2772	509	8	on	on	ADP
inlawrev-2772	509	9	new	new	ADJ
inlawrev-2772	509	10	accounts	account	NOUN
inlawrev-2772	509	11	.	.	PUNCT
inlawrev-2772	509	12	.	.	PUNCT
inlawrev-2772	509	13	.	.	PUNCT
inlawrev-2772	510	1	14	14	NUM
inlawrev-2772	510	2	.	.	PUNCT
inlawrev-2772	510	3	conducted	conduct	VERB
inlawrev-2772	510	4	credit	credit	NOUN
inlawrev-2772	510	5	investigations	investigation	NOUN
inlawrev-2772	510	6	.	.	PUNCT
inlawrev-2772	511	1	'	'	PUNCT
inlawrev-2772	511	2	^^	^^	PUNCT
inlawrev-2772	511	3	these	these	DET
inlawrev-2772	511	4	questionnaires	questionnaire	NOUN
inlawrev-2772	511	5	are	be	AUX
inlawrev-2772	511	6	then	then	ADV
inlawrev-2772	511	7	provided	provide	VERB
inlawrev-2772	511	8	to	to	ADP
inlawrev-2772	511	9	any	any	PRON
inlawrev-2772	511	10	of	of	ADP
inlawrev-2772	511	11	the	the	DET
inlawrev-2772	511	12	other	other	ADJ
inlawrev-2772	511	13	states	state	NOUN
inlawrev-2772	511	14	in	in	ADP
inlawrev-2772	511	15	the	the	DET
inlawrev-2772	511	16	compact	compact	NOUN
inlawrev-2772	511	17	with	with	ADP
inlawrev-2772	511	18	respect	respect	NOUN
inlawrev-2772	511	19	to	to	ADP
inlawrev-2772	511	20	which	which	PRON
inlawrev-2772	511	21	the	the	DET
inlawrev-2772	511	22	taxpayer	taxpayer	NOUN
inlawrev-2772	511	23	provides	provide	VERB
inlawrev-2772	511	24	an	an	DET
inlawrev-2772	511	25	affirmative	affirmative	ADJ
inlawrev-2772	511	26	answer	answer	NOUN
inlawrev-2772	511	27	.	.	PUNCT
inlawrev-2772	512	1	c	c	NOUN
inlawrev-2772	512	2	questions	question	NOUN
inlawrev-2772	512	3	about	about	ADP
inlawrev-2772	512	4	the	the	DET
inlawrev-2772	512	5	great	great	ADJ
inlawrev-2772	512	6	lakes	lake	NOUN
inlawrev-2772	512	7	compact	compact	ADJ
inlawrev-2772	512	8	can	can	AUX
inlawrev-2772	512	9	indiana	indiana	PROPN
inlawrev-2772	512	10	—	—	PUNCT
inlawrev-2772	512	11	indeed	indeed	ADV
inlawrev-2772	512	12	can	can	AUX
inlawrev-2772	512	13	the	the	DET
inlawrev-2772	512	14	compact	compact	ADJ
inlawrev-2772	512	15	member	member	NOUN
inlawrev-2772	512	16	states	state	NOUN
inlawrev-2772	512	17	as	as	ADP
inlawrev-2772	512	18	a	a	DET
inlawrev-2772	512	19	regional	regional	ADJ
inlawrev-2772	512	20	body	body	NOUN
inlawrev-2772	512	21	—	—	PUNCT
inlawrev-2772	512	22	legitimately	legitimately	ADV
inlawrev-2772	512	23	,	,	PUNCT
inlawrev-2772	512	24	collectively	collectively	ADV
inlawrev-2772	512	25	carry	carry	VERB
inlawrev-2772	512	26	out	out	ADP
inlawrev-2772	512	27	the	the	DET
inlawrev-2772	512	28	dictates	dictate	NOUN
inlawrev-2772	512	29	of	of	ADP
inlawrev-2772	512	30	the	the	DET
inlawrev-2772	512	31	compact	compact	ADJ
inlawrev-2772	512	32	?	?	PUNCT
inlawrev-2772	513	1	proponents	proponent	NOUN
inlawrev-2772	513	2	of	of	ADP
inlawrev-2772	513	3	the	the	DET
inlawrev-2772	513	4	compact	compact	ADJ
inlawrev-2772	513	5	point	point	NOUN
inlawrev-2772	513	6	to	to	ADP
inlawrev-2772	513	7	the	the	DET
inlawrev-2772	513	8	u.s	u.s	PROPN
inlawrev-2772	513	9	.	.	PROPN
inlawrev-2772	513	10	supreme	supreme	PROPN
inlawrev-2772	513	11	court	court	PROPN
inlawrev-2772	513	12	decision	decision	NOUN
inlawrev-2772	513	13	in	in	ADP
inlawrev-2772	513	14	1978	1978	NUM
inlawrev-2772	513	15	in	in	ADP
inlawrev-2772	513	16	u.s	u.s	PROPN
inlawrev-2772	513	17	.	.	PROPN
inlawrev-2772	513	18	steel	steel	NOUN
inlawrev-2772	513	19	corporation	corporation	PROPN
inlawrev-2772	513	20	v.	v.	ADP
inlawrev-2772	513	21	multistate	multistate	PROPN
inlawrev-2772	513	22	tax	tax	NOUN
inlawrev-2772	513	23	commission	commission	PROPN
inlawrev-2772	513	24	.	.	PUNCT
inlawrev-2772	514	1	^^^	^^^	PROPN
inlawrev-2772	514	2	in	in	ADP
inlawrev-2772	514	3	u.s	u.s	PROPN
inlawrev-2772	514	4	.	.	PROPN
inlawrev-2772	514	5	steel	steel	PROPN
inlawrev-2772	514	6	,	,	PUNCT
inlawrev-2772	514	7	the	the	DET
inlawrev-2772	514	8	supreme	supreme	PROPN
inlawrev-2772	514	9	court	court	PROPN
inlawrev-2772	514	10	declared	declare	VERB
inlawrev-2772	514	11	the	the	DET
inlawrev-2772	514	12	multistate	multistate	NOUN
inlawrev-2772	514	13	tax	tax	NOUN
inlawrev-2772	514	14	compact	compact	NOUN
inlawrev-2772	514	15	to	to	PART
inlawrev-2772	514	16	be	be	AUX
inlawrev-2772	514	17	constitutional	constitutional	ADJ
inlawrev-2772	514	18	despite	despite	SCONJ
inlawrev-2772	514	19	the	the	DET
inlawrev-2772	514	20	argument	argument	NOUN
inlawrev-2772	514	21	that	that	SCONJ
inlawrev-2772	514	22	it	it	PRON
inlawrev-2772	514	23	violated	violate	VERB
inlawrev-2772	514	24	the	the	DET
inlawrev-2772	514	25	united	united	PROPN
inlawrev-2772	514	26	states	states	PROPN
inlawrev-2772	514	27	constitution	constitution	NOUN
inlawrev-2772	514	28	which	which	PRON
inlawrev-2772	514	29	prohibits	prohibit	VERB
inlawrev-2772	514	30	a	a	DET
inlawrev-2772	514	31	state	state	NOUN
inlawrev-2772	514	32	from	from	ADP
inlawrev-2772	514	33	entering	enter	VERB
inlawrev-2772	514	34	into	into	ADP
inlawrev-2772	514	35	any	any	DET
inlawrev-2772	514	36	agreement	agreement	NOUN
inlawrev-2772	514	37	with	with	ADP
inlawrev-2772	514	38	another	another	DET
inlawrev-2772	514	39	state	state	NOUN
inlawrev-2772	514	40	without	without	ADP
inlawrev-2772	514	41	the	the	DET
inlawrev-2772	514	42	consent	consent	NOUN
inlawrev-2772	514	43	of	of	ADP
inlawrev-2772	514	44	congress	congress	PROPN
inlawrev-2772	514	45	.	.	PUNCT
inlawrev-2772	515	1	'^	'^	AUX
inlawrev-2772	515	2	'	'	PUNCT
inlawrev-2772	515	3	the	the	DET
inlawrev-2772	515	4	court	court	NOUN
inlawrev-2772	515	5	rejected	reject	VERB
inlawrev-2772	515	6	a	a	DET
inlawrev-2772	515	7	literal	literal	ADJ
inlawrev-2772	515	8	reading	reading	NOUN
inlawrev-2772	515	9	of	of	ADP
inlawrev-2772	515	10	this	this	DET
inlawrev-2772	515	11	constitutional	constitutional	ADJ
inlawrev-2772	515	12	prohibition	prohibition	NOUN
inlawrev-2772	515	13	and	and	CCONJ
inlawrev-2772	515	14	reaffirmed	reaffirm	VERB
inlawrev-2772	515	15	the	the	DET
inlawrev-2772	515	16	position	position	NOUN
inlawrev-2772	515	17	that	that	SCONJ
inlawrev-2772	515	18	such	such	ADJ
inlawrev-2772	515	19	interstate	interstate	ADJ
inlawrev-2772	515	20	agreements	agreement	NOUN
inlawrev-2772	515	21	are	be	AUX
inlawrev-2772	515	22	only	only	ADV
inlawrev-2772	515	23	prohibited	prohibit	VERB
inlawrev-2772	515	24	when	when	SCONJ
inlawrev-2772	515	25	they	they	PRON
inlawrev-2772	515	26	tend	tend	VERB
inlawrev-2772	515	27	to	to	PART
inlawrev-2772	515	28	increase	increase	VERB
inlawrev-2772	515	29	the	the	DET
inlawrev-2772	515	30	political	political	ADJ
inlawrev-2772	515	31	power	power	NOUN
inlawrev-2772	515	32	of	of	ADP
inlawrev-2772	515	33	the	the	DET
inlawrev-2772	515	34	states	state	NOUN
inlawrev-2772	515	35	so	so	SCONJ
inlawrev-2772	515	36	that	that	SCONJ
inlawrev-2772	515	37	it	it	PRON
inlawrev-2772	515	38	encroaches	encroach	VERB
inlawrev-2772	515	39	upon	upon	SCONJ
inlawrev-2772	515	40	or	or	CCONJ
inlawrev-2772	515	41	interferes	interfere	VERB
inlawrev-2772	515	42	with	with	ADP
inlawrev-2772	515	43	the	the	DET
inlawrev-2772	515	44	just	just	ADJ
inlawrev-2772	515	45	supremacy	supremacy	NOUN
inlawrev-2772	515	46	of	of	ADP
inlawrev-2772	515	47	the	the	DET
inlawrev-2772	515	48	united	united	PROPN
inlawrev-2772	515	49	states	states	PROPN
inlawrev-2772	515	50	.	.	PUNCT
inlawrev-2772	516	1	'	'	PUNCT
inlawrev-2772	516	2	^^	^^	PUNCT
inlawrev-2772	516	3	while	while	SCONJ
inlawrev-2772	516	4	u.s	u.s	PROPN
inlawrev-2772	516	5	.	.	PROPN
inlawrev-2772	516	6	steel	steel	PROPN
inlawrev-2772	516	7	argued	argue	VERB
inlawrev-2772	516	8	that	that	SCONJ
inlawrev-2772	516	9	the	the	DET
inlawrev-2772	516	10	enforcement	enforcement	NOUN
inlawrev-2772	516	11	powers	power	NOUN
inlawrev-2772	516	12	conferred	confer	VERB
inlawrev-2772	516	13	upon	upon	SCONJ
inlawrev-2772	516	14	the	the	DET
inlawrev-2772	516	15	multistate	multistate	NOUN
inlawrev-2772	516	16	tax	tax	NOUN
inlawrev-2772	516	17	commission	commission	NOUN
inlawrev-2772	516	18	permitted	permit	VERB
inlawrev-2772	516	19	that	that	DET
inlawrev-2772	516	20	body	body	NOUN
inlawrev-2772	516	21	to	to	PART
inlawrev-2772	516	22	exercise	exercise	VERB
inlawrev-2772	516	23	authority	authority	NOUN
inlawrev-2772	516	24	over	over	ADP
inlawrev-2772	516	25	interstate	interstate	ADJ
inlawrev-2772	516	26	business	business	NOUN
inlawrev-2772	516	27	to	to	ADP
inlawrev-2772	516	28	a	a	DET
inlawrev-2772	516	29	greater	great	ADJ
inlawrev-2772	516	30	extent	extent	NOUN
inlawrev-2772	516	31	than	than	ADP
inlawrev-2772	516	32	the	the	DET
inlawrev-2772	516	33	sum	sum	NOUN
inlawrev-2772	516	34	of	of	ADP
inlawrev-2772	516	35	the	the	DET
inlawrev-2772	516	36	states	state	NOUN
inlawrev-2772	516	37	'	'	PART
inlawrev-2772	516	38	>	>	PUNCT
inlawrev-2772	516	39	28great	28great	NUM
inlawrev-2772	516	40	lakes	lake	NOUN
inlawrev-2772	516	41	states	state	NOUN
inlawrev-2772	516	42	'	'	PART
inlawrev-2772	516	43	questionnaire	questionnaire	NOUN
inlawrev-2772	516	44	at	at	ADP
inlawrev-2772	516	45	1	1	NUM
inlawrev-2772	516	46	,	,	PUNCT
inlawrev-2772	516	47	'	'	PUNCT
inlawrev-2772	516	48	"	"	PUNCT
inlawrev-2772	516	49	great	great	ADJ
inlawrev-2772	516	50	lakes	lake	NOUN
inlawrev-2772	516	51	states	state	NOUN
inlawrev-2772	516	52	'	'	PART
inlawrev-2772	516	53	questionnaire	questionnaire	NOUN
inlawrev-2772	516	54	at	at	ADP
inlawrev-2772	516	55	2	2	NUM
inlawrev-2772	516	56	.	.	PUNCT
inlawrev-2772	516	57	'	'	PUNCT
inlawrev-2772	516	58	^0434	^0434	NOUN
inlawrev-2772	517	1	u.s	u.s	PROPN
inlawrev-2772	517	2	.	.	PROPN
inlawrev-2772	517	3	452	452	NUM
inlawrev-2772	517	4	(	(	PUNCT
inlawrev-2772	517	5	1978	1978	NUM
inlawrev-2772	517	6	)	)	PUNCT
inlawrev-2772	517	7	.	.	PUNCT
inlawrev-2772	518	1	'	'	PUNCT
inlawrev-2772	518	2	"	"	PUNCT
inlawrev-2772	518	3	u.s	u.s	PROPN
inlawrev-2772	518	4	.	.	PROPN
inlawrev-2772	518	5	const	const	PROPN
inlawrev-2772	518	6	,	,	PUNCT
inlawrev-2772	518	7	art	art	NOUN
inlawrev-2772	518	8	.	.	PUNCT
inlawrev-2772	519	1	i	i	PRON
inlawrev-2772	519	2	,	,	PUNCT
inlawrev-2772	519	3	§	§	PROPN
inlawrev-2772	519	4	10	10	NUM
inlawrev-2772	519	5	,	,	PUNCT
inlawrev-2772	519	6	cl	cl	NOUN
inlawrev-2772	519	7	.	.	NOUN
inlawrev-2772	519	8	3	3	X
inlawrev-2772	519	9	.	.	PUNCT
inlawrev-2772	519	10	'	'	PUNCT
inlawrev-2772	519	11	"	"	PUNCT
inlawrev-2772	519	12	434	434	NUM
inlawrev-2772	519	13	u.s	u.s	PROPN
inlawrev-2772	519	14	.	.	PROPN
inlawrev-2772	519	15	at	at	ADP
inlawrev-2772	519	16	471	471	NUM
inlawrev-2772	519	17	.	.	PUNCT
inlawrev-2772	519	18	1988	1988	NUM
inlawrev-2772	519	19	]	]	PUNCT
inlawrev-2772	519	20	indiana	indiana	PROPN
inlawrev-2772	519	21	taxation	taxation	PROPN
inlawrev-2772	519	22	409	409	NUM
inlawrev-2772	519	23	authority	authority	NOUN
inlawrev-2772	519	24	acting	act	VERB
inlawrev-2772	519	25	individually	individually	ADV
inlawrev-2772	519	26	,	,	PUNCT
inlawrev-2772	519	27	the	the	DET
inlawrev-2772	519	28	court	court	NOUN
inlawrev-2772	519	29	found	find	VERB
inlawrev-2772	519	30	that	that	SCONJ
inlawrev-2772	519	31	this	this	PRON
inlawrev-2772	519	32	was	be	AUX
inlawrev-2772	519	33	"	"	PUNCT
inlawrev-2772	519	34	nothing	nothing	PRON
inlawrev-2772	519	35	more	more	ADJ
inlawrev-2772	519	36	than	than	ADP
inlawrev-2772	519	37	reciprocal	reciprocal	ADJ
inlawrev-2772	519	38	legislation	legislation	NOUN
inlawrev-2772	519	39	for	for	ADP
inlawrev-2772	519	40	providing	provide	VERB
inlawrev-2772	519	41	mutual	mutual	ADJ
inlawrev-2772	519	42	assistance	assistance	NOUN
inlawrev-2772	519	43	to	to	ADP
inlawrev-2772	519	44	the	the	DET
inlawrev-2772	519	45	auditors	auditor	NOUN
inlawrev-2772	519	46	of	of	ADP
inlawrev-2772	519	47	the	the	DET
inlawrev-2772	519	48	member	member	NOUN
inlawrev-2772	519	49	states	state	NOUN
inlawrev-2772	519	50	"	"	PUNCT
inlawrev-2772	519	51	and	and	CCONJ
inlawrev-2772	519	52	that	that	SCONJ
inlawrev-2772	519	53	such	such	ADJ
inlawrev-2772	519	54	reciprocal	reciprocal	ADJ
inlawrev-2772	519	55	legislation	legislation	NOUN
inlawrev-2772	519	56	should	should	AUX
inlawrev-2772	519	57	be	be	AUX
inlawrev-2772	519	58	upheld	uphold	VERB
inlawrev-2772	519	59	.	.	PUNCT
inlawrev-2772	519	60	'	'	PUNCT
inlawrev-2772	519	61	"	"	PUNCT
inlawrev-2772	519	62	however	however	ADV
inlawrev-2772	519	63	,	,	PUNCT
inlawrev-2772	519	64	what	what	PRON
inlawrev-2772	519	65	the	the	DET
inlawrev-2772	519	66	proponents	proponent	NOUN
inlawrev-2772	519	67	of	of	ADP
inlawrev-2772	519	68	the	the	DET
inlawrev-2772	519	69	great	great	ADJ
inlawrev-2772	519	70	lakes	lake	NOUN
inlawrev-2772	519	71	interstate	interstate	ADJ
inlawrev-2772	519	72	sales	sale	NOUN
inlawrev-2772	519	73	compact	compact	ADJ
inlawrev-2772	519	74	miss	miss	VERB
inlawrev-2772	519	75	is	be	AUX
inlawrev-2772	519	76	that	that	SCONJ
inlawrev-2772	519	77	the	the	DET
inlawrev-2772	519	78	issue	issue	NOUN
inlawrev-2772	519	79	of	of	ADP
inlawrev-2772	519	80	whether	whether	SCONJ
inlawrev-2772	519	81	,	,	PUNCT
inlawrev-2772	519	82	regardless	regardless	ADV
inlawrev-2772	519	83	of	of	ADP
inlawrev-2772	519	84	its	its	PRON
inlawrev-2772	519	85	facial	facial	ADJ
inlawrev-2772	519	86	constitutionality	constitutionality	NOUN
inlawrev-2772	519	87	,	,	PUNCT
inlawrev-2772	519	88	a	a	DET
inlawrev-2772	519	89	reciprocal	reciprocal	ADJ
inlawrev-2772	519	90	agreement	agreement	NOUN
inlawrev-2772	519	91	which	which	PRON
inlawrev-2772	519	92	seeks	seek	VERB
inlawrev-2772	519	93	to	to	PART
inlawrev-2772	519	94	expand	expand	VERB
inlawrev-2772	519	95	a	a	DET
inlawrev-2772	519	96	state	state	NOUN
inlawrev-2772	519	97	's	's	PART
inlawrev-2772	519	98	investigatory	investigatory	NOUN
inlawrev-2772	519	99	power	power	NOUN
inlawrev-2772	519	100	beyond	beyond	ADP
inlawrev-2772	519	101	either	either	CCONJ
inlawrev-2772	519	102	constitutional	constitutional	ADJ
inlawrev-2772	519	103	or	or	CCONJ
inlawrev-2772	519	104	statutory	statutory	ADJ
inlawrev-2772	519	105	authority	authority	NOUN
inlawrev-2772	519	106	is	be	AUX
inlawrev-2772	519	107	still	still	ADV
inlawrev-2772	519	108	lawful	lawful	ADJ
inlawrev-2772	519	109	was	be	AUX
inlawrev-2772	519	110	not	not	PART
inlawrev-2772	519	111	presented	present	VERB
inlawrev-2772	519	112	in	in	ADP
inlawrev-2772	519	113	u.s	u.s	PROPN
inlawrev-2772	519	114	.	.	PROPN
inlawrev-2772	519	115	steel	steel	PROPN
inlawrev-2772	519	116	.	.	PUNCT
inlawrev-2772	520	1	suppose	suppose	VERB
inlawrev-2772	520	2	a	a	DET
inlawrev-2772	520	3	taxpayer	taxpayer	NOUN
inlawrev-2772	520	4	runs	run	VERB
inlawrev-2772	520	5	a	a	DET
inlawrev-2772	520	6	retail	retail	ADJ
inlawrev-2772	520	7	business	business	NOUN
inlawrev-2772	520	8	from	from	ADP
inlawrev-2772	520	9	its	its	PRON
inlawrev-2772	520	10	headquarters	headquarters	NOUN
inlawrev-2772	520	11	in	in	ADP
inlawrev-2772	520	12	seattle	seattle	PROPN
inlawrev-2772	520	13	,	,	PUNCT
inlawrev-2772	520	14	washington	washington	PROPN
inlawrev-2772	520	15	.	.	PUNCT
inlawrev-2772	521	1	it	it	PRON
inlawrev-2772	521	2	has	have	VERB
inlawrev-2772	521	3	a	a	DET
inlawrev-2772	521	4	retail	retail	ADJ
inlawrev-2772	521	5	outlet	outlet	NOUN
inlawrev-2772	521	6	in	in	ADP
inlawrev-2772	521	7	indiana	indiana	PROPN
inlawrev-2772	521	8	.	.	PUNCT
inlawrev-2772	522	1	it	it	PRON
inlawrev-2772	522	2	has	have	VERB
inlawrev-2772	522	3	no	no	DET
inlawrev-2772	522	4	activity	activity	NOUN
inlawrev-2772	522	5	whatsoever	whatsoever	ADV
inlawrev-2772	522	6	in	in	ADP
inlawrev-2772	522	7	illinois	illinois	PROPN
inlawrev-2772	522	8	,	,	PUNCT
inlawrev-2772	522	9	but	but	CCONJ
inlawrev-2772	522	10	it	it	PRON
inlawrev-2772	522	11	does	do	AUX
inlawrev-2772	522	12	make	make	VERB
inlawrev-2772	522	13	interstate	interstate	ADJ
inlawrev-2772	522	14	sales	sale	NOUN
inlawrev-2772	522	15	to	to	ADP
inlawrev-2772	522	16	illinois	illinois	PROPN
inlawrev-2772	522	17	customers	customer	NOUN
inlawrev-2772	522	18	from	from	ADP
inlawrev-2772	522	19	its	its	PRON
inlawrev-2772	522	20	seattle	seattle	PROPN
inlawrev-2772	522	21	office	office	NOUN
inlawrev-2772	522	22	.	.	PUNCT
inlawrev-2772	523	1	indiana	indiana	PROPN
inlawrev-2772	523	2	audits	audits	PROPN
inlawrev-2772	523	3	this	this	DET
inlawrev-2772	523	4	taxpayer	taxpayer	NOUN
inlawrev-2772	523	5	.	.	PUNCT
inlawrev-2772	524	1	in	in	ADP
inlawrev-2772	524	2	performing	perform	VERB
inlawrev-2772	524	3	that	that	DET
inlawrev-2772	524	4	audit	audit	NOUN
inlawrev-2772	524	5	,	,	PUNCT
inlawrev-2772	524	6	indiana	indiana	PROPN
inlawrev-2772	524	7	learns	learn	VERB
inlawrev-2772	524	8	about	about	ADP
inlawrev-2772	524	9	the	the	DET
inlawrev-2772	524	10	taxpayer	taxpayer	NOUN
inlawrev-2772	524	11	's	's	PART
inlawrev-2772	524	12	sales	sale	NOUN
inlawrev-2772	524	13	from	from	ADP
inlawrev-2772	524	14	washington	washington	PROPN
inlawrev-2772	524	15	into	into	ADP
inlawrev-2772	524	16	illinois	illinois	PROPN
inlawrev-2772	524	17	.	.	PUNCT
inlawrev-2772	525	1	does	do	AUX
inlawrev-2772	525	2	it	it	PRON
inlawrev-2772	525	3	not	not	PART
inlawrev-2772	525	4	violate	violate	VERB
inlawrev-2772	525	5	due	due	ADJ
inlawrev-2772	525	6	process	process	NOUN
inlawrev-2772	525	7	and	and	CCONJ
inlawrev-2772	525	8	state	state	NOUN
inlawrev-2772	525	9	jurisdictional	jurisdictional	ADJ
inlawrev-2772	525	10	tenets	tenet	NOUN
inlawrev-2772	525	11	for	for	ADP
inlawrev-2772	525	12	indiana	indiana	PROPN
inlawrev-2772	525	13	to	to	PART
inlawrev-2772	525	14	obtain	obtain	VERB
inlawrev-2772	525	15	this	this	DET
inlawrev-2772	525	16	information	information	NOUN
inlawrev-2772	525	17	and	and	CCONJ
inlawrev-2772	525	18	then	then	ADV
inlawrev-2772	525	19	hand	hand	VERB
inlawrev-2772	525	20	it	it	PRON
inlawrev-2772	525	21	over	over	ADP
inlawrev-2772	525	22	to	to	ADP
inlawrev-2772	525	23	illinois	illinois	PROPN
inlawrev-2772	525	24	—	—	PUNCT
inlawrev-2772	525	25	when	when	SCONJ
inlawrev-2772	525	26	in	in	ADP
inlawrev-2772	525	27	fact	fact	NOUN
inlawrev-2772	525	28	illinois	illinois	PROPN
inlawrev-2772	525	29	would	would	AUX
inlawrev-2772	525	30	have	have	AUX
inlawrev-2772	525	31	had	have	VERB
inlawrev-2772	525	32	no	no	DET
inlawrev-2772	525	33	nexus	nexus	NOUN
inlawrev-2772	525	34	under	under	ADP
inlawrev-2772	525	35	traditional	traditional	ADJ
inlawrev-2772	525	36	jurisdictional	jurisdictional	ADJ
inlawrev-2772	525	37	standards	standard	NOUN
inlawrev-2772	525	38	over	over	ADP
inlawrev-2772	525	39	the	the	DET
inlawrev-2772	525	40	taxpayer	taxpayer	NOUN
inlawrev-2772	525	41	?	?	PUNCT
inlawrev-2772	526	1	implemented	implement	VERB
inlawrev-2772	526	2	in	in	ADP
inlawrev-2772	526	3	this	this	DET
inlawrev-2772	526	4	way	way	NOUN
inlawrev-2772	526	5	,	,	PUNCT
inlawrev-2772	526	6	the	the	DET
inlawrev-2772	526	7	compact	compact	NOUN
inlawrev-2772	526	8	could	could	AUX
inlawrev-2772	526	9	become	become	VERB
inlawrev-2772	526	10	a	a	DET
inlawrev-2772	526	11	network	network	NOUN
inlawrev-2772	526	12	of	of	ADP
inlawrev-2772	526	13	jurisdictional	jurisdictional	ADJ
inlawrev-2772	526	14	transmission	transmission	NOUN
inlawrev-2772	526	15	hues	hue	NOUN
inlawrev-2772	526	16	that	that	PRON
inlawrev-2772	526	17	would	would	AUX
inlawrev-2772	526	18	eviscerate	eviscerate	VERB
inlawrev-2772	526	19	traditional	traditional	ADJ
inlawrev-2772	526	20	state	state	NOUN
inlawrev-2772	526	21	jurisdictional	jurisdictional	ADJ
inlawrev-2772	526	22	standards	standard	NOUN
inlawrev-2772	526	23	.	.	PUNCT
inlawrev-2772	527	1	in	in	ADP
inlawrev-2772	527	2	any	any	DET
inlawrev-2772	527	3	event	event	NOUN
inlawrev-2772	527	4	,	,	PUNCT
inlawrev-2772	527	5	it	it	PRON
inlawrev-2772	527	6	is	be	AUX
inlawrev-2772	527	7	wrong	wrong	ADJ
inlawrev-2772	527	8	to	to	PART
inlawrev-2772	527	9	think	think	VERB
inlawrev-2772	527	10	that	that	SCONJ
inlawrev-2772	527	11	the	the	DET
inlawrev-2772	527	12	u.s	u.s	PROPN
inlawrev-2772	527	13	.	.	PROPN
inlawrev-2772	527	14	steel	steel	NOUN
inlawrev-2772	527	15	decision	decision	NOUN
inlawrev-2772	527	16	provides	provide	VERB
inlawrev-2772	527	17	the	the	DET
inlawrev-2772	527	18	answer	answer	NOUN
inlawrev-2772	527	19	to	to	ADP
inlawrev-2772	527	20	the	the	DET
inlawrev-2772	527	21	issue	issue	NOUN
inlawrev-2772	527	22	—	—	PUNCT
inlawrev-2772	527	23	because	because	SCONJ
inlawrev-2772	527	24	this	this	DET
inlawrev-2772	527	25	issue	issue	NOUN
inlawrev-2772	527	26	was	be	AUX
inlawrev-2772	527	27	never	never	ADV
inlawrev-2772	527	28	addressed	address	VERB
inlawrev-2772	527	29	in	in	ADP
inlawrev-2772	527	30	that	that	DET
inlawrev-2772	527	31	case	case	NOUN
inlawrev-2772	527	32	.	.	PUNCT
inlawrev-2772	528	1	the	the	DET
inlawrev-2772	528	2	compact	compact	NOUN
inlawrev-2772	528	3	should	should	AUX
inlawrev-2772	528	4	also	also	ADV
inlawrev-2772	528	5	be	be	AUX
inlawrev-2772	528	6	viewed	view	VERB
inlawrev-2772	528	7	in	in	ADP
inlawrev-2772	528	8	light	light	NOUN
inlawrev-2772	528	9	of	of	ADP
inlawrev-2772	528	10	each	each	DET
inlawrev-2772	528	11	state	state	NOUN
inlawrev-2772	528	12	's	's	PART
inlawrev-2772	528	13	law	law	NOUN
inlawrev-2772	528	14	.	.	PUNCT
inlawrev-2772	529	1	it	it	PRON
inlawrev-2772	529	2	is	be	AUX
inlawrev-2772	529	3	well	well	ADV
inlawrev-2772	529	4	settled	settle	VERB
inlawrev-2772	529	5	that	that	SCONJ
inlawrev-2772	529	6	each	each	DET
inlawrev-2772	529	7	state	state	NOUN
inlawrev-2772	529	8	's	's	PART
inlawrev-2772	529	9	department	department	NOUN
inlawrev-2772	529	10	of	of	ADP
inlawrev-2772	529	11	revenue	revenue	NOUN
inlawrev-2772	529	12	is	be	AUX
inlawrev-2772	529	13	a	a	DET
inlawrev-2772	529	14	part	part	NOUN
inlawrev-2772	529	15	of	of	ADP
inlawrev-2772	529	16	the	the	DET
inlawrev-2772	529	17	executive	executive	ADJ
inlawrev-2772	529	18	branch	branch	NOUN
inlawrev-2772	529	19	of	of	ADP
inlawrev-2772	529	20	that	that	DET
inlawrev-2772	529	21	state	state	NOUN
inlawrev-2772	529	22	.	.	PUNCT
inlawrev-2772	530	1	as	as	ADP
inlawrev-2772	530	2	a	a	DET
inlawrev-2772	530	3	general	general	ADJ
inlawrev-2772	530	4	tenet	tenet	NOUN
inlawrev-2772	530	5	,	,	PUNCT
inlawrev-2772	530	6	revenue	revenue	NOUN
inlawrev-2772	530	7	departments	department	NOUN
inlawrev-2772	530	8	can	can	AUX
inlawrev-2772	530	9	only	only	ADV
inlawrev-2772	530	10	exercise	exercise	VERB
inlawrev-2772	530	11	those	those	DET
inlawrev-2772	530	12	powers	power	NOUN
inlawrev-2772	530	13	granted	grant	VERB
inlawrev-2772	530	14	to	to	ADP
inlawrev-2772	530	15	them	they	PRON
inlawrev-2772	530	16	by	by	ADP
inlawrev-2772	530	17	their	their	PRON
inlawrev-2772	530	18	state	state	NOUN
inlawrev-2772	530	19	legislatures	legislature	NOUN
inlawrev-2772	530	20	.	.	PUNCT
inlawrev-2772	531	1	it	it	PRON
inlawrev-2772	531	2	should	should	AUX
inlawrev-2772	531	3	therefore	therefore	ADV
inlawrev-2772	531	4	be	be	AUX
inlawrev-2772	531	5	axiomatic	axiomatic	ADJ
inlawrev-2772	531	6	that	that	SCONJ
inlawrev-2772	531	7	the	the	DET
inlawrev-2772	531	8	state	state	NOUN
inlawrev-2772	531	9	revenue	revenue	NOUN
inlawrev-2772	531	10	departments	department	NOUN
inlawrev-2772	531	11	can	can	AUX
inlawrev-2772	531	12	not	not	PART
inlawrev-2772	531	13	use	use	VERB
inlawrev-2772	531	14	multistate	multistate	NOUN
inlawrev-2772	531	15	compacts	compact	NOUN
inlawrev-2772	531	16	to	to	PART
inlawrev-2772	531	17	expand	expand	VERB
inlawrev-2772	531	18	their	their	PRON
inlawrev-2772	531	19	powers	power	NOUN
inlawrev-2772	531	20	beyond	beyond	ADP
inlawrev-2772	531	21	those	those	PRON
inlawrev-2772	531	22	provided	provide	VERB
inlawrev-2772	531	23	by	by	ADP
inlawrev-2772	531	24	their	their	PRON
inlawrev-2772	531	25	respective	respective	ADJ
inlawrev-2772	531	26	legislatures	legislature	NOUN
inlawrev-2772	531	27	.	.	PUNCT
inlawrev-2772	532	1	but	but	CCONJ
inlawrev-2772	532	2	it	it	PRON
inlawrev-2772	532	3	appears	appear	VERB
inlawrev-2772	532	4	that	that	SCONJ
inlawrev-2772	532	5	,	,	PUNCT
inlawrev-2772	532	6	at	at	ADP
inlawrev-2772	532	7	least	least	ADJ
inlawrev-2772	532	8	in	in	ADP
inlawrev-2772	532	9	the	the	DET
inlawrev-2772	532	10	case	case	NOUN
inlawrev-2772	532	11	of	of	ADP
inlawrev-2772	532	12	the	the	DET
inlawrev-2772	532	13	indiana	indiana	PROPN
inlawrev-2772	532	14	revenue	revenue	PROPN
inlawrev-2772	532	15	department	department	PROPN
inlawrev-2772	532	16	,	,	PUNCT
inlawrev-2772	532	17	the	the	DET
inlawrev-2772	532	18	great	great	ADJ
inlawrev-2772	532	19	lakes	lake	NOUN
inlawrev-2772	532	20	compact	compact	ADJ
inlawrev-2772	532	21	in	in	ADP
inlawrev-2772	532	22	some	some	DET
inlawrev-2772	532	23	instances	instance	NOUN
inlawrev-2772	532	24	goes	go	VERB
inlawrev-2772	532	25	well	well	ADV
inlawrev-2772	532	26	beyond	beyond	ADP
inlawrev-2772	532	27	the	the	DET
inlawrev-2772	532	28	restraints	restraint	NOUN
inlawrev-2772	532	29	of	of	ADP
inlawrev-2772	532	30	the	the	DET
inlawrev-2772	532	31	indiana	indiana	PROPN
inlawrev-2772	532	32	statutory	statutory	PROPN
inlawrev-2772	532	33	law	law	NOUN
inlawrev-2772	532	34	on	on	ADP
inlawrev-2772	532	35	the	the	DET
inlawrev-2772	532	36	audit	audit	NOUN
inlawrev-2772	532	37	and	and	CCONJ
inlawrev-2772	532	38	investigatory	investigatory	NOUN
inlawrev-2772	532	39	scope	scope	NOUN
inlawrev-2772	532	40	of	of	ADP
inlawrev-2772	532	41	the	the	DET
inlawrev-2772	532	42	indiana	indiana	PROPN
inlawrev-2772	532	43	state	state	PROPN
inlawrev-2772	532	44	department	department	PROPN
inlawrev-2772	532	45	of	of	ADP
inlawrev-2772	532	46	revenue	revenue	NOUN
inlawrev-2772	532	47	.	.	PUNCT
inlawrev-2772	533	1	for	for	ADP
inlawrev-2772	533	2	example	example	NOUN
inlawrev-2772	533	3	,	,	PUNCT
inlawrev-2772	533	4	the	the	DET
inlawrev-2772	533	5	statutory	statutory	ADJ
inlawrev-2772	533	6	authority	authority	NOUN
inlawrev-2772	533	7	of	of	ADP
inlawrev-2772	533	8	the	the	DET
inlawrev-2772	533	9	indiana	indiana	PROPN
inlawrev-2772	533	10	audit	audit	PROPN
inlawrev-2772	533	11	division	division	NOUN
inlawrev-2772	533	12	to	to	PART
inlawrev-2772	533	13	inspect	inspect	VERB
inlawrev-2772	533	14	any	any	DET
inlawrev-2772	533	15	books	book	NOUN
inlawrev-2772	533	16	,	,	PUNCT
inlawrev-2772	533	17	records	record	NOUN
inlawrev-2772	533	18	or	or	CCONJ
inlawrev-2772	533	19	property	property	NOUN
inlawrev-2772	533	20	of	of	ADP
inlawrev-2772	533	21	any	any	DET
inlawrev-2772	533	22	taxpayer	taxpayer	NOUN
inlawrev-2772	533	23	is	be	AUX
inlawrev-2772	533	24	limited	limit	VERB
inlawrev-2772	533	25	to	to	ADP
inlawrev-2772	533	26	inspection	inspection	NOUN
inlawrev-2772	533	27	of	of	ADP
inlawrev-2772	533	28	only	only	ADJ
inlawrev-2772	533	29	such	such	ADJ
inlawrev-2772	533	30	documents	document	NOUN
inlawrev-2772	533	31	as	as	SCONJ
inlawrev-2772	533	32	are	be	AUX
inlawrev-2772	533	33	''	''	PUNCT
inlawrev-2772	533	34	relevant	relevant	ADJ
inlawrev-2772	533	35	to	to	ADP
inlawrev-2772	533	36	the	the	DET
inlawrev-2772	533	37	determination	determination	NOUN
inlawrev-2772	533	38	of	of	ADP
inlawrev-2772	533	39	the	the	DET
inlawrev-2772	533	40	taxpayer	taxpayer	NOUN
inlawrev-2772	533	41	's	's	PART
inlawrev-2772	533	42	tax	tax	NOUN
inlawrev-2772	533	43	liabilities	liability	NOUN
inlawrev-2772	533	44	.	.	PUNCT
inlawrev-2772	533	45	'	'	PUNCT
inlawrev-2772	533	46	"	"	PUNCT
inlawrev-2772	533	47	^^"^	^^"^	X
inlawrev-2772	533	48	if	if	SCONJ
inlawrev-2772	533	49	,	,	PUNCT
inlawrev-2772	533	50	in	in	ADP
inlawrev-2772	533	51	the	the	DET
inlawrev-2772	533	52	above	above	ADJ
inlawrev-2772	533	53	example	example	NOUN
inlawrev-2772	533	54	of	of	ADP
inlawrev-2772	533	55	the	the	DET
inlawrev-2772	533	56	seattle	seattle	PROPN
inlawrev-2772	533	57	,	,	PUNCT
inlawrev-2772	533	58	washington	washington	PROPN
inlawrev-2772	533	59	business	business	NOUN
inlawrev-2772	533	60	,	,	PUNCT
inlawrev-2772	533	61	information	information	NOUN
inlawrev-2772	533	62	regarding	regard	VERB
inlawrev-2772	533	63	the	the	DET
inlawrev-2772	533	64	taxpayer	taxpayer	NOUN
inlawrev-2772	533	65	's	's	PART
inlawrev-2772	533	66	sales	sale	NOUN
inlawrev-2772	533	67	from	from	ADP
inlawrev-2772	533	68	washington	washington	PROPN
inlawrev-2772	533	69	to	to	ADP
inlawrev-2772	533	70	illinois	illinois	PROPN
inlawrev-2772	533	71	customers	customer	NOUN
inlawrev-2772	533	72	is	be	AUX
inlawrev-2772	533	73	not	not	PART
inlawrev-2772	533	74	relevant	relevant	ADJ
inlawrev-2772	533	75	to	to	ADP
inlawrev-2772	533	76	the	the	DET
inlawrev-2772	533	77	determination	determination	NOUN
inlawrev-2772	533	78	of	of	ADP
inlawrev-2772	533	79	the	the	DET
inlawrev-2772	533	80	indiana	indiana	PROPN
inlawrev-2772	533	81	tax	tax	NOUN
inlawrev-2772	533	82	liabilities	liability	NOUN
inlawrev-2772	533	83	of	of	ADP
inlawrev-2772	533	84	that	that	DET
inlawrev-2772	533	85	taxpayer	taxpayer	NOUN
inlawrev-2772	533	86	,	,	PUNCT
inlawrev-2772	534	1	can	can	AUX
inlawrev-2772	534	2	indiana	indiana	PROPN
inlawrev-2772	534	3	,	,	PUNCT
inlawrev-2772	534	4	in	in	ADP
inlawrev-2772	534	5	compliance	compliance	NOUN
inlawrev-2772	534	6	with	with	ADP
inlawrev-2772	534	7	its	its	PRON
inlawrev-2772	534	8	compact	compact	ADJ
inlawrev-2772	534	9	obligations	obligation	NOUN
inlawrev-2772	534	10	,	,	PUNCT
inlawrev-2772	534	11	seek	seek	VERB
inlawrev-2772	534	12	to	to	PART
inlawrev-2772	534	13	obtain	obtain	VERB
inlawrev-2772	534	14	such	such	ADJ
inlawrev-2772	534	15	infor'"m	infor'"m	NOUN
inlawrev-2772	534	16	at	at	ADP
inlawrev-2772	534	17	475	475	NUM
inlawrev-2772	534	18	-	-	SYM
inlawrev-2772	534	19	76	76	NUM
inlawrev-2772	534	20	.	.	PUNCT
inlawrev-2772	534	21	''	''	PUNCT
inlawrev-2772	535	1	"	"	PUNCT
inlawrev-2772	535	2	ind	ind	NOUN
inlawrev-2772	535	3	.	.	PUNCT
inlawrev-2772	535	4	code	code	PROPN
inlawrev-2772	535	5	§	§	PROPN
inlawrev-2772	535	6	6	6	NUM
inlawrev-2772	535	7	-	-	SYM
inlawrev-2772	535	8	8.1	8.1	NUM
inlawrev-2772	535	9	-	-	PUNCT
inlawrev-2772	535	10	4	4	NUM
inlawrev-2772	535	11	-	-	PUNCT
inlawrev-2772	535	12	2(3	2(3	NUM
inlawrev-2772	535	13	)	)	PUNCT
inlawrev-2772	535	14	(	(	PUNCT
inlawrev-2772	535	15	1982	1982	NUM
inlawrev-2772	535	16	)	)	PUNCT
inlawrev-2772	535	17	(	(	PUNCT
inlawrev-2772	535	18	emphasis	emphasis	NOUN
inlawrev-2772	535	19	added	add	VERB
inlawrev-2772	535	20	)	)	PUNCT
inlawrev-2772	535	21	.	.	PUNCT
inlawrev-2772	536	1	410	410	NUM
inlawrev-2772	536	2	indiana	indiana	PROPN
inlawrev-2772	536	3	law	law	PROPN
inlawrev-2772	536	4	review	review	NOUN
inlawrev-2772	536	5	[	[	X
inlawrev-2772	536	6	vol	vol	NOUN
inlawrev-2772	536	7	.	.	PUNCT
inlawrev-2772	537	1	21:383	21:383	NUM
inlawrev-2772	537	2	mation	mation	NOUN
inlawrev-2772	537	3	that	that	PRON
inlawrev-2772	537	4	seems	seem	VERB
inlawrev-2772	537	5	beyond	beyond	ADP
inlawrev-2772	537	6	the	the	DET
inlawrev-2772	537	7	scope	scope	NOUN
inlawrev-2772	537	8	of	of	ADP
inlawrev-2772	537	9	the	the	DET
inlawrev-2772	537	10	inspection	inspection	NOUN
inlawrev-2772	537	11	authority	authority	NOUN
inlawrev-2772	537	12	?	?	PUNCT
inlawrev-2772	538	1	buttressing	buttress	VERB
inlawrev-2772	538	2	the	the	DET
inlawrev-2772	538	3	conclusion	conclusion	NOUN
inlawrev-2772	538	4	that	that	SCONJ
inlawrev-2772	538	5	the	the	DET
inlawrev-2772	538	6	authority	authority	NOUN
inlawrev-2772	538	7	of	of	ADP
inlawrev-2772	538	8	the	the	DET
inlawrev-2772	538	9	indiana	indiana	PROPN
inlawrev-2772	538	10	revenue	revenue	PROPN
inlawrev-2772	538	11	department	department	PROPN
inlawrev-2772	538	12	to	to	PART
inlawrev-2772	538	13	audit	audit	VERB
inlawrev-2772	538	14	an	an	DET
inlawrev-2772	538	15	indiana	indiana	PROPN
inlawrev-2772	538	16	taxpayer	taxpayer	NOUN
inlawrev-2772	538	17	and	and	CCONJ
inlawrev-2772	538	18	to	to	PART
inlawrev-2772	538	19	inspect	inspect	VERB
inlawrev-2772	538	20	the	the	DET
inlawrev-2772	538	21	books	book	NOUN
inlawrev-2772	538	22	and	and	CCONJ
inlawrev-2772	538	23	records	record	NOUN
inlawrev-2772	538	24	of	of	ADP
inlawrev-2772	538	25	an	an	DET
inlawrev-2772	538	26	indiana	indiana	PROPN
inlawrev-2772	538	27	taxpayer	taxpayer	NOUN
inlawrev-2772	538	28	is	be	AUX
inlawrev-2772	538	29	statutorily	statutorily	ADV
inlawrev-2772	538	30	circumscribed	circumscribed	ADJ
inlawrev-2772	538	31	is	be	AUX
inlawrev-2772	538	32	the	the	DET
inlawrev-2772	538	33	fact	fact	NOUN
inlawrev-2772	538	34	that	that	SCONJ
inlawrev-2772	538	35	,	,	PUNCT
inlawrev-2772	538	36	under	under	ADP
inlawrev-2772	538	37	indiana	indiana	PROPN
inlawrev-2772	538	38	code	code	PROPN
inlawrev-2772	538	39	section	section	NOUN
inlawrev-2772	538	40	6	6	NUM
inlawrev-2772	538	41	-	-	SYM
inlawrev-2772	538	42	8.1	8.1	NUM
inlawrev-2772	538	43	-	-	PUNCT
inlawrev-2772	538	44	5	5	NUM
inlawrev-2772	538	45	-	-	SYM
inlawrev-2772	538	46	4	4	NUM
inlawrev-2772	538	47	,	,	PUNCT
inlawrev-2772	538	48	an	an	DET
inlawrev-2772	538	49	indiana	indiana	PROPN
inlawrev-2772	538	50	taxpayer	taxpayer	PROPN
inlawrev-2772	538	51	,	,	PUNCT
inlawrev-2772	538	52	for	for	ADP
inlawrev-2772	538	53	indiana	indiana	PROPN
inlawrev-2772	538	54	sales	sale	NOUN
inlawrev-2772	538	55	and	and	CCONJ
inlawrev-2772	538	56	use	use	VERB
inlawrev-2772	538	57	tax	tax	NOUN
inlawrev-2772	538	58	and	and	CCONJ
inlawrev-2772	538	59	income	income	NOUN
inlawrev-2772	538	60	tax	tax	NOUN
inlawrev-2772	538	61	purposes	purpose	NOUN
inlawrev-2772	538	62	,	,	PUNCT
inlawrev-2772	538	63	is	be	AUX
inlawrev-2772	538	64	only	only	ADV
inlawrev-2772	538	65	required	require	VERB
inlawrev-2772	538	66	to	to	PART
inlawrev-2772	538	67	keep	keep	VERB
inlawrev-2772	538	68	,	,	PUNCT
inlawrev-2772	538	69	retain	retain	VERB
inlawrev-2772	538	70	and	and	CCONJ
inlawrev-2772	538	71	make	make	VERB
inlawrev-2772	538	72	available	available	ADJ
inlawrev-2772	538	73	for	for	ADP
inlawrev-2772	538	74	inspection	inspection	NOUN
inlawrev-2772	538	75	those	those	DET
inlawrev-2772	538	76	books	book	NOUN
inlawrev-2772	538	77	and	and	CCONJ
inlawrev-2772	538	78	records	record	NOUN
inlawrev-2772	538	79	that	that	PRON
inlawrev-2772	538	80	are	be	AUX
inlawrev-2772	538	81	necessary	necessary	ADJ
inlawrev-2772	538	82	to	to	PART
inlawrev-2772	538	83	enable	enable	VERB
inlawrev-2772	538	84	the	the	DET
inlawrev-2772	538	85	indiana	indiana	PROPN
inlawrev-2772	538	86	revenue	revenue	PROPN
inlawrev-2772	538	87	department	department	PROPN
inlawrev-2772	538	88	to	to	PART
inlawrev-2772	538	89	determine	determine	VERB
inlawrev-2772	538	90	the	the	DET
inlawrev-2772	538	91	taxpayer	taxpayer	NOUN
inlawrev-2772	538	92	's	's	PART
inlawrev-2772	538	93	liability	liability	NOUN
inlawrev-2772	538	94	for	for	ADP
inlawrev-2772	538	95	those	those	DET
inlawrev-2772	538	96	indiana	indiana	PROPN
inlawrev-2772	538	97	taxes	taxis	NOUN
inlawrev-2772	538	98	.	.	PUNCT
inlawrev-2772	539	1	'	'	PUNCT
inlawrev-2772	539	2	^^	^^	PUNCT
inlawrev-2772	539	3	it	it	PRON
inlawrev-2772	539	4	is	be	AUX
inlawrev-2772	539	5	submitted	submit	VERB
inlawrev-2772	539	6	that	that	SCONJ
inlawrev-2772	539	7	an	an	DET
inlawrev-2772	539	8	examination	examination	NOUN
inlawrev-2772	539	9	of	of	ADP
inlawrev-2772	539	10	the	the	DET
inlawrev-2772	539	11	statutory	statutory	ADJ
inlawrev-2772	539	12	audit	audit	NOUN
inlawrev-2772	539	13	authority	authority	NOUN
inlawrev-2772	539	14	of	of	ADP
inlawrev-2772	539	15	the	the	DET
inlawrev-2772	539	16	revenue	revenue	NOUN
inlawrev-2772	539	17	departments	department	NOUN
inlawrev-2772	539	18	of	of	ADP
inlawrev-2772	539	19	the	the	DET
inlawrev-2772	539	20	other	other	ADJ
inlawrev-2772	539	21	member	member	NOUN
inlawrev-2772	539	22	states	state	NOUN
inlawrev-2772	539	23	in	in	ADP
inlawrev-2772	539	24	the	the	DET
inlawrev-2772	539	25	compact	compact	ADJ
inlawrev-2772	539	26	might	might	AUX
inlawrev-2772	539	27	well	well	ADV
inlawrev-2772	539	28	raise	raise	VERB
inlawrev-2772	539	29	the	the	DET
inlawrev-2772	539	30	same	same	ADJ
inlawrev-2772	539	31	serious	serious	ADJ
inlawrev-2772	539	32	doubt	doubt	NOUN
inlawrev-2772	539	33	as	as	ADP
inlawrev-2772	539	34	to	to	ADP
inlawrev-2772	539	35	whether	whether	SCONJ
inlawrev-2772	539	36	those	those	DET
inlawrev-2772	539	37	revenue	revenue	NOUN
inlawrev-2772	539	38	departments	department	NOUN
inlawrev-2772	539	39	do	do	AUX
inlawrev-2772	539	40	indeed	indeed	ADV
inlawrev-2772	539	41	have	have	AUX
inlawrev-2772	539	42	the	the	DET
inlawrev-2772	539	43	statutory	statutory	ADJ
inlawrev-2772	539	44	authority	authority	NOUN
inlawrev-2772	539	45	to	to	PART
inlawrev-2772	539	46	carry	carry	VERB
inlawrev-2772	539	47	out	out	ADP
inlawrev-2772	539	48	the	the	DET
inlawrev-2772	539	49	reciprocal	reciprocal	ADJ
inlawrev-2772	539	50	audit	audit	NOUN
inlawrev-2772	539	51	amendments	amendment	NOUN
inlawrev-2772	539	52	of	of	ADP
inlawrev-2772	539	53	the	the	DET
inlawrev-2772	539	54	compact	compact	NOUN
inlawrev-2772	539	55	.	.	PUNCT
inlawrev-2772	540	1	finally	finally	ADV
inlawrev-2772	540	2	,	,	PUNCT
inlawrev-2772	540	3	a	a	DET
inlawrev-2772	540	4	broad	broad	ADJ
inlawrev-2772	540	5	pohcy	pohcy	NOUN
inlawrev-2772	540	6	question	question	NOUN
inlawrev-2772	540	7	must	must	AUX
inlawrev-2772	540	8	be	be	AUX
inlawrev-2772	540	9	asked	ask	VERB
inlawrev-2772	540	10	.	.	PUNCT
inlawrev-2772	541	1	did	do	AUX
inlawrev-2772	541	2	the	the	DET
inlawrev-2772	541	3	indiana	indiana	PROPN
inlawrev-2772	541	4	general	general	PROPN
inlawrev-2772	541	5	assembly	assembly	PROPN
inlawrev-2772	541	6	really	really	ADV
inlawrev-2772	541	7	intend	intend	VERB
inlawrev-2772	541	8	that	that	PRON
inlawrev-2772	541	9	indiana	indiana	PROPN
inlawrev-2772	541	10	start	start	VERB
inlawrev-2772	541	11	auditing	audit	VERB
inlawrev-2772	541	12	for	for	ADP
inlawrev-2772	541	13	michigan	michigan	PROPN
inlawrev-2772	541	14	,	,	PUNCT
inlawrev-2772	541	15	wisconsin	wisconsin	PROPN
inlawrev-2772	541	16	,	,	PUNCT
inlawrev-2772	541	17	illinois	illinois	PROPN
inlawrev-2772	541	18	,	,	PUNCT
inlawrev-2772	541	19	etc	etc	X
inlawrev-2772	541	20	.	.	X
inlawrev-2772	541	21	,	,	PUNCT
inlawrev-2772	541	22	sales	sale	NOUN
inlawrev-2772	541	23	tax	tax	NOUN
inlawrev-2772	541	24	and	and	CCONJ
inlawrev-2772	541	25	now	now	ADV
inlawrev-2772	541	26	apparently	apparently	ADV
inlawrev-2772	541	27	income	income	VERB
inlawrev-2772	541	28	tax	tax	NOUN
inlawrev-2772	541	29	purposes	purpose	NOUN
inlawrev-2772	541	30	when	when	SCONJ
inlawrev-2772	541	31	it	it	PRON
inlawrev-2772	541	32	provided	provide	VERB
inlawrev-2772	541	33	that	that	SCONJ
inlawrev-2772	541	34	indiana	indiana	PROPN
inlawrev-2772	541	35	could	could	AUX
inlawrev-2772	541	36	enter	enter	VERB
inlawrev-2772	541	37	into	into	ADP
inlawrev-2772	541	38	reciprocal	reciprocal	ADJ
inlawrev-2772	541	39	agreements	agreement	NOUN
inlawrev-2772	541	40	to	to	PART
inlawrev-2772	541	41	furnish	furnish	VERB
inlawrev-2772	541	42	and	and	CCONJ
inlawrev-2772	541	43	receive	receive	VERB
inlawrev-2772	541	44	information	information	NOUN
inlawrev-2772	541	45	for	for	ADP
inlawrev-2772	541	46	purposes	purpose	NOUN
inlawrev-2772	541	47	of	of	ADP
inlawrev-2772	541	48	administering	administer	VERB
inlawrev-2772	541	49	and	and	CCONJ
inlawrev-2772	541	50	enforcing	enforce	VERB
inlawrev-2772	541	51	indiana	indiana	PROPN
inlawrev-2772	541	52	's	's	PART
inlawrev-2772	541	53	taxes	taxis	NOUN
inlawrev-2772	541	54	?	?	PUNCT
inlawrev-2772	542	1	remember	remember	VERB
inlawrev-2772	542	2	,	,	PUNCT
inlawrev-2772	542	3	also	also	ADV
inlawrev-2772	542	4	,	,	PUNCT
inlawrev-2772	542	5	that	that	SCONJ
inlawrev-2772	542	6	the	the	DET
inlawrev-2772	542	7	indiana	indiana	PROPN
inlawrev-2772	542	8	general	general	PROPN
inlawrev-2772	542	9	assembly	assembly	PROPN
inlawrev-2772	542	10	specifically	specifically	ADV
inlawrev-2772	542	11	pulled	pull	VERB
inlawrev-2772	542	12	indiana	indiana	PROPN
inlawrev-2772	542	13	out	out	ADP
inlawrev-2772	542	14	of	of	ADP
inlawrev-2772	542	15	the	the	DET
inlawrev-2772	542	16	multistate	multistate	NOUN
inlawrev-2772	542	17	tax	tax	NOUN
inlawrev-2772	542	18	compact	compact	NOUN
inlawrev-2772	542	19	in	in	ADP
inlawrev-2772	542	20	1977	1977	NUM
inlawrev-2772	542	21	.	.	PUNCT
inlawrev-2772	543	1	is	be	AUX
inlawrev-2772	543	2	this	this	DET
inlawrev-2772	543	3	new	new	ADJ
inlawrev-2772	543	4	great	great	ADJ
inlawrev-2772	543	5	lakes	lake	NOUN
inlawrev-2772	543	6	questionnaire	questionnaire	NOUN
inlawrev-2772	543	7	in	in	ADP
inlawrev-2772	543	8	spirit	spirit	PROPN
inlawrev-2772	543	9	contrary	contrary	ADV
inlawrev-2772	543	10	to	to	ADP
inlawrev-2772	543	11	the	the	DET
inlawrev-2772	543	12	legislature	legislature	NOUN
inlawrev-2772	543	13	's	's	PART
inlawrev-2772	543	14	intent	intent	NOUN
inlawrev-2772	543	15	that	that	PRON
inlawrev-2772	543	16	indiana	indiana	PROPN
inlawrev-2772	543	17	not	not	PART
inlawrev-2772	543	18	be	be	AUX
inlawrev-2772	543	19	part	part	NOUN
inlawrev-2772	543	20	of	of	ADP
inlawrev-2772	543	21	the	the	DET
inlawrev-2772	543	22	type	type	NOUN
inlawrev-2772	543	23	of	of	ADP
inlawrev-2772	543	24	joint	joint	ADJ
inlawrev-2772	543	25	auditing	auditing	NOUN
inlawrev-2772	543	26	program	program	NOUN
inlawrev-2772	543	27	used	use	VERB
inlawrev-2772	543	28	by	by	ADP
inlawrev-2772	543	29	members	member	NOUN
inlawrev-2772	543	30	of	of	ADP
inlawrev-2772	543	31	the	the	DET
inlawrev-2772	543	32	multistate	multistate	NOUN
inlawrev-2772	543	33	tax	tax	NOUN
inlawrev-2772	543	34	compact	compact	NOUN
inlawrev-2772	543	35	?	?	PUNCT
inlawrev-2772	544	1	taxpayers	taxpayer	NOUN
inlawrev-2772	544	2	have	have	AUX
inlawrev-2772	544	3	been	be	AUX
inlawrev-2772	544	4	surprisingly	surprisingly	ADV
inlawrev-2772	544	5	quiet	quiet	ADJ
inlawrev-2772	544	6	about	about	ADP
inlawrev-2772	544	7	the	the	DET
inlawrev-2772	544	8	great	great	ADJ
inlawrev-2772	544	9	lakes	lake	NOUN
inlawrev-2772	544	10	compact	compact	ADJ
inlawrev-2772	544	11	,	,	PUNCT
inlawrev-2772	544	12	as	as	ADV
inlawrev-2772	544	13	well	well	ADV
inlawrev-2772	544	14	as	as	ADP
inlawrev-2772	544	15	the	the	DET
inlawrev-2772	544	16	many	many	ADJ
inlawrev-2772	544	17	other	other	ADJ
inlawrev-2772	544	18	compacts	compact	NOUN
inlawrev-2772	544	19	that	that	PRON
inlawrev-2772	544	20	have	have	AUX
inlawrev-2772	544	21	sprung	spring	VERB
inlawrev-2772	544	22	up	up	ADP
inlawrev-2772	544	23	around	around	ADP
inlawrev-2772	544	24	the	the	DET
inlawrev-2772	544	25	country	country	NOUN
inlawrev-2772	544	26	.	.	PUNCT
inlawrev-2772	545	1	new	new	PROPN
inlawrev-2772	545	2	york	york	PROPN
inlawrev-2772	545	3	now	now	ADV
inlawrev-2772	545	4	has	have	VERB
inlawrev-2772	545	5	such	such	ADJ
inlawrev-2772	545	6	agreements	agreement	NOUN
inlawrev-2772	545	7	with	with	ADP
inlawrev-2772	545	8	several	several	ADJ
inlawrev-2772	545	9	states	state	NOUN
inlawrev-2772	545	10	,	,	PUNCT
inlawrev-2772	545	11	including	include	VERB
inlawrev-2772	545	12	arizona	arizona	PROPN
inlawrev-2772	545	13	,	,	PUNCT
inlawrev-2772	545	14	cahfornia	cahfornia	PROPN
inlawrev-2772	545	15	,	,	PUNCT
inlawrev-2772	545	16	florida	florida	PROPN
inlawrev-2772	545	17	and	and	CCONJ
inlawrev-2772	545	18	connecticut	connecticut	PROPN
inlawrev-2772	545	19	.	.	PUNCT
inlawrev-2772	546	1	'^^	'^^	PROPN
inlawrev-2772	546	2	ohio	ohio	PROPN
inlawrev-2772	546	3	,	,	PUNCT
inlawrev-2772	546	4	in	in	ADP
inlawrev-2772	546	5	addition	addition	NOUN
inlawrev-2772	546	6	to	to	ADP
inlawrev-2772	546	7	the	the	DET
inlawrev-2772	546	8	great	great	ADJ
inlawrev-2772	546	9	lakes	lake	NOUN
inlawrev-2772	546	10	compact	compact	ADJ
inlawrev-2772	546	11	,	,	PUNCT
inlawrev-2772	546	12	has	have	VERB
inlawrev-2772	546	13	compacts	compact	NOUN
inlawrev-2772	546	14	with	with	ADP
inlawrev-2772	546	15	pennsylvania	pennsylvania	PROPN
inlawrev-2772	546	16	,	,	PUNCT
inlawrev-2772	546	17	west	west	PROPN
inlawrev-2772	546	18	virginia	virginia	PROPN
inlawrev-2772	546	19	and	and	CCONJ
inlawrev-2772	546	20	is	be	AUX
inlawrev-2772	546	21	currently	currently	ADV
inlawrev-2772	546	22	negotiating	negotiate	VERB
inlawrev-2772	546	23	with	with	ADP
inlawrev-2772	546	24	kentucky	kentucky	PROPN
inlawrev-2772	546	25	.	.	PUNCT
inlawrev-2772	547	1	'	'	PUNCT
inlawrev-2772	547	2	^"^	^"^	PROPN
inlawrev-2772	547	3	perhaps	perhaps	ADV
inlawrev-2772	547	4	,	,	PUNCT
inlawrev-2772	547	5	up	up	ADP
inlawrev-2772	547	6	to	to	ADP
inlawrev-2772	547	7	now	now	ADV
inlawrev-2772	547	8	,	,	PUNCT
inlawrev-2772	547	9	most	most	ADJ
inlawrev-2772	547	10	taxpayers	taxpayer	NOUN
inlawrev-2772	547	11	have	have	AUX
inlawrev-2772	547	12	had	have	VERB
inlawrev-2772	547	13	very	very	ADV
inlawrev-2772	547	14	little	little	ADJ
inlawrev-2772	547	15	reason	reason	NOUN
inlawrev-2772	547	16	to	to	PART
inlawrev-2772	547	17	be	be	AUX
inlawrev-2772	547	18	concerned	concern	VERB
inlawrev-2772	547	19	about	about	ADP
inlawrev-2772	547	20	these	these	DET
inlawrev-2772	547	21	compacts	compact	NOUN
inlawrev-2772	547	22	because	because	SCONJ
inlawrev-2772	547	23	they	they	PRON
inlawrev-2772	547	24	were	be	AUX
inlawrev-2772	547	25	not	not	PART
inlawrev-2772	547	26	affected	affect	VERB
inlawrev-2772	547	27	by	by	ADP
inlawrev-2772	547	28	the	the	DET
inlawrev-2772	547	29	compacts	compact	NOUN
inlawrev-2772	547	30	.	.	PUNCT
inlawrev-2772	548	1	but	but	CCONJ
inlawrev-2772	548	2	if	if	SCONJ
inlawrev-2772	548	3	the	the	DET
inlawrev-2772	548	4	great	great	ADJ
inlawrev-2772	548	5	lakes	lake	NOUN
inlawrev-2772	548	6	states	state	NOUN
inlawrev-2772	548	7	are	be	AUX
inlawrev-2772	548	8	intent	intent	ADJ
inlawrev-2772	548	9	upon	upon	SCONJ
inlawrev-2772	548	10	using	use	VERB
inlawrev-2772	548	11	this	this	DET
inlawrev-2772	548	12	new	new	ADJ
inlawrev-2772	548	13	questionnaire	questionnaire	NOUN
inlawrev-2772	548	14	with	with	ADP
inlawrev-2772	548	15	every	every	DET
inlawrev-2772	548	16	taxpayer	taxpayer	NOUN
inlawrev-2772	548	17	that	that	PRON
inlawrev-2772	548	18	apportions	apportion	VERB
inlawrev-2772	548	19	its	its	PRON
inlawrev-2772	548	20	net	net	ADJ
inlawrev-2772	548	21	income	income	NOUN
inlawrev-2772	548	22	,	,	PUNCT
inlawrev-2772	548	23	there	there	PRON
inlawrev-2772	548	24	are	be	VERB
inlawrev-2772	548	25	many	many	ADJ
inlawrev-2772	548	26	taxpayers	taxpayer	NOUN
inlawrev-2772	548	27	who	who	PRON
inlawrev-2772	548	28	will	will	AUX
inlawrev-2772	548	29	now	now	ADV
inlawrev-2772	548	30	be	be	AUX
inlawrev-2772	548	31	affected	affect	VERB
inlawrev-2772	548	32	by	by	ADP
inlawrev-2772	548	33	the	the	DET
inlawrev-2772	548	34	great	great	ADJ
inlawrev-2772	548	35	lakes	lake	NOUN
inlawrev-2772	548	36	compact	compact	ADJ
inlawrev-2772	548	37	.	.	PUNCT
inlawrev-2772	549	1	in	in	ADP
inlawrev-2772	549	2	conclusion	conclusion	NOUN
inlawrev-2772	549	3	,	,	PUNCT
inlawrev-2772	549	4	in	in	ADP
inlawrev-2772	549	5	only	only	ADV
inlawrev-2772	549	6	a	a	DET
inlawrev-2772	549	7	short	short	ADJ
inlawrev-2772	549	8	time	time	NOUN
inlawrev-2772	549	9	,	,	PUNCT
inlawrev-2772	549	10	the	the	DET
inlawrev-2772	549	11	compact	compact	NOUN
inlawrev-2772	549	12	seems	seem	VERB
inlawrev-2772	549	13	to	to	PART
inlawrev-2772	549	14	have	have	AUX
inlawrev-2772	549	15	grown	grow	VERB
inlawrev-2772	549	16	from	from	ADP
inlawrev-2772	549	17	a	a	DET
inlawrev-2772	549	18	device	device	NOUN
inlawrev-2772	549	19	to	to	PART
inlawrev-2772	549	20	encourage	encourage	VERB
inlawrev-2772	549	21	vendors	vendor	NOUN
inlawrev-2772	549	22	to	to	PART
inlawrev-2772	549	23	collect	collect	VERB
inlawrev-2772	549	24	and	and	CCONJ
inlawrev-2772	549	25	remit	remit	VERB
inlawrev-2772	549	26	sales	sale	NOUN
inlawrev-2772	549	27	tax	tax	NOUN
inlawrev-2772	549	28	to	to	ADP
inlawrev-2772	549	29	a	a	DET
inlawrev-2772	549	30	vehicle	vehicle	NOUN
inlawrev-2772	549	31	for	for	ADP
inlawrev-2772	549	32	expanding	expand	VERB
inlawrev-2772	549	33	the	the	DET
inlawrev-2772	549	34	jurisdictional	jurisdictional	ADJ
inlawrev-2772	549	35	power	power	NOUN
inlawrev-2772	549	36	of	of	ADP
inlawrev-2772	549	37	the	the	DET
inlawrev-2772	549	38	states	state	NOUN
inlawrev-2772	549	39	to	to	PART
inlawrev-2772	549	40	obtain	obtain	VERB
inlawrev-2772	549	41	information	information	NOUN
inlawrev-2772	549	42	for	for	ADP
inlawrev-2772	549	43	net	net	ADJ
inlawrev-2772	549	44	income	income	NOUN
inlawrev-2772	549	45	tax	tax	NOUN
inlawrev-2772	549	46	purposes	purpose	NOUN
inlawrev-2772	549	47	.	.	PUNCT
inlawrev-2772	550	1	and	and	CCONJ
inlawrev-2772	550	2	,	,	PUNCT
inlawrev-2772	550	3	therefore	therefore	ADV
inlawrev-2772	550	4	,	,	PUNCT
inlawrev-2772	550	5	we	we	PRON
inlawrev-2772	550	6	'	'	VERB
inlawrev-2772	550	7	^'ind	^'ind	PROPN
inlawrev-2772	550	8	.	.	PUNCT
inlawrev-2772	550	9	code	code	PROPN
inlawrev-2772	550	10	§	§	PROPN
inlawrev-2772	550	11	6	6	NUM
inlawrev-2772	550	12	-	-	SYM
inlawrev-2772	550	13	8.1	8.1	NUM
inlawrev-2772	550	14	-	-	PUNCT
inlawrev-2772	550	15	5	5	NUM
inlawrev-2772	550	16	-	-	PUNCT
inlawrev-2772	550	17	4(a)-(c	4(a)-(c	NUM
inlawrev-2772	550	18	)	)	PUNCT
inlawrev-2772	550	19	(	(	PUNCT
inlawrev-2772	550	20	supp	supp	PROPN
inlawrev-2772	550	21	.	.	PUNCT
inlawrev-2772	550	22	1987	1987	NUM
inlawrev-2772	550	23	)	)	PUNCT
inlawrev-2772	550	24	.	.	PUNCT
inlawrev-2772	551	1	'	'	PUNCT
inlawrev-2772	551	2	^^telephone	^^telephone	NUM
inlawrev-2772	551	3	interview	interview	NOUN
inlawrev-2772	551	4	with	with	ADP
inlawrev-2772	551	5	the	the	DET
inlawrev-2772	551	6	new	new	PROPN
inlawrev-2772	551	7	york	york	PROPN
inlawrev-2772	551	8	department	department	PROPN
inlawrev-2772	551	9	of	of	ADP
inlawrev-2772	551	10	revenue	revenue	NOUN
inlawrev-2772	551	11	(	(	PUNCT
inlawrev-2772	551	12	sept	sept	PROPN
inlawrev-2772	551	13	.	.	PROPN
inlawrev-2772	551	14	1987	1987	NUM
inlawrev-2772	551	15	)	)	PUNCT
inlawrev-2772	551	16	.	.	PUNCT
inlawrev-2772	552	1	'	'	PUNCT
inlawrev-2772	552	2	^'telephone	^'telephone	NOUN
inlawrev-2772	552	3	interview	interview	NOUN
inlawrev-2772	552	4	with	with	ADP
inlawrev-2772	552	5	the	the	DET
inlawrev-2772	552	6	ohio	ohio	PROPN
inlawrev-2772	552	7	department	department	PROPN
inlawrev-2772	552	8	of	of	ADP
inlawrev-2772	552	9	revenue	revenue	NOUN
inlawrev-2772	552	10	(	(	PUNCT
inlawrev-2772	552	11	sept	sept	PROPN
inlawrev-2772	552	12	.	.	PROPN
inlawrev-2772	552	13	1987	1987	NUM
inlawrev-2772	552	14	)	)	PUNCT
inlawrev-2772	552	15	.	.	PUNCT
inlawrev-2772	553	1	1988	1988	NUM
inlawrev-2772	553	2	]	]	PUNCT
inlawrev-2772	553	3	indiana	indiana	PROPN
inlawrev-2772	553	4	taxation	taxation	PROPN
inlawrev-2772	553	5	411	411	NUM
inlawrev-2772	553	6	suspect	suspect	VERB
inlawrev-2772	553	7	that	that	SCONJ
inlawrev-2772	553	8	taxpayers	taxpayer	NOUN
inlawrev-2772	553	9	will	will	AUX
inlawrev-2772	553	10	start	start	VERB
inlawrev-2772	553	11	questioning	question	VERB
inlawrev-2772	553	12	and	and	CCONJ
inlawrev-2772	553	13	even	even	ADV
inlawrev-2772	553	14	challenging	challenge	VERB
inlawrev-2772	553	15	this	this	DET
inlawrev-2772	553	16	compact	compact	NOUN
inlawrev-2772	553	17	in	in	ADP
inlawrev-2772	553	18	either	either	CCONJ
inlawrev-2772	553	19	the	the	DET
inlawrev-2772	553	20	courts	court	NOUN
inlawrev-2772	553	21	or	or	CCONJ
inlawrev-2772	553	22	the	the	DET
inlawrev-2772	553	23	state	state	NOUN
inlawrev-2772	553	24	legislatures	legislature	NOUN
inlawrev-2772	553	25	.	.	PUNCT
inlawrev-2772	554	1	'	'	PUNCT
inlawrev-2772	554	2	^^	^^	PUNCT
inlawrev-2772	554	3	"	"	PUNCT
inlawrev-2772	554	4	*	*	PUNCT
inlawrev-2772	554	5	as	as	SCONJ
inlawrev-2772	554	6	noted	note	VERB
inlawrev-2772	554	7	in	in	ADP
inlawrev-2772	554	8	footnote	footnote	NOUN
inlawrev-2772	554	9	110	110	NUM
inlawrev-2772	554	10	above	above	ADV
inlawrev-2772	554	11	,	,	PUNCT
inlawrev-2772	554	12	wisconsin	wisconsin	PROPN
inlawrev-2772	554	13	withdrew	withdraw	VERB
inlawrev-2772	554	14	from	from	ADP
inlawrev-2772	554	15	the	the	DET
inlawrev-2772	554	16	compact	compact	NOUN
inlawrev-2772	554	17	on	on	ADP
inlawrev-2772	554	18	august	august	PROPN
inlawrev-2772	554	19	31	31	NUM
inlawrev-2772	554	20	,	,	PUNCT
inlawrev-2772	554	21	1987	1987	NUM
inlawrev-2772	554	22	.	.	PUNCT
inlawrev-2772	555	1	wisconsin	wisconsin	PROPN
inlawrev-2772	555	2	is	be	AUX
inlawrev-2772	555	3	the	the	DET
inlawrev-2772	555	4	home	home	NOUN
inlawrev-2772	555	5	state	state	NOUN
inlawrev-2772	555	6	for	for	ADP
inlawrev-2772	555	7	a	a	DET
inlawrev-2772	555	8	large	large	ADJ
inlawrev-2772	555	9	number	number	NOUN
inlawrev-2772	555	10	of	of	ADP
inlawrev-2772	555	11	mail	mail	NOUN
inlawrev-2772	555	12	order	order	NOUN
inlawrev-2772	555	13	houses	house	NOUN
inlawrev-2772	555	14	involved	involve	VERB
inlawrev-2772	555	15	in	in	ADP
inlawrev-2772	555	16	the	the	DET
inlawrev-2772	555	17	national	national	ADJ
inlawrev-2772	555	18	bellas	bellas	PROPN
inlawrev-2772	555	19	hess	hess	PROPN
inlawrev-2772	555	20	,	,	PUNCT
inlawrev-2772	555	21	inc	inc	PROPN
inlawrev-2772	555	22	.	.	PROPN
inlawrev-2772	556	1	v.	v.	PROPN
inlawrev-2772	556	2	department	department	PROPN
inlawrev-2772	556	3	of	of	ADP
inlawrev-2772	556	4	revenue	revenue	NOUN
inlawrev-2772	556	5	,	,	PUNCT
inlawrev-2772	556	6	386	386	NUM
inlawrev-2772	556	7	u.s	u.s	PROPN
inlawrev-2772	556	8	.	.	PROPN
inlawrev-2772	556	9	753	753	NUM
inlawrev-2772	556	10	(	(	PUNCT
inlawrev-2772	556	11	1967	1967	NUM
inlawrev-2772	556	12	)	)	PUNCT
inlawrev-2772	556	13	,	,	PUNCT
inlawrev-2772	557	1	fight	fight	VERB
inlawrev-2772	557	2	on	on	ADP
inlawrev-2772	557	3	the	the	DET
inlawrev-2772	557	4	national	national	ADJ
inlawrev-2772	557	5	level	level	NOUN
inlawrev-2772	557	6	,	,	PUNCT
inlawrev-2772	557	7	and	and	CCONJ
inlawrev-2772	557	8	wisconsin	wisconsin	PROPN
inlawrev-2772	557	9	's	's	PART
inlawrev-2772	557	10	participation	participation	NOUN
inlawrev-2772	557	11	in	in	ADP
inlawrev-2772	557	12	the	the	DET
inlawrev-2772	557	13	great	great	ADJ
inlawrev-2772	557	14	lakes	lake	NOUN
inlawrev-2772	557	15	compact	compact	ADJ
inlawrev-2772	557	16	become	become	VERB
inlawrev-2772	557	17	the	the	DET
inlawrev-2772	557	18	subject	subject	NOUN
inlawrev-2772	557	19	of	of	ADP
inlawrev-2772	557	20	an	an	DET
inlawrev-2772	557	21	organized	organized	ADJ
inlawrev-2772	557	22	lobbying	lobbying	NOUN
inlawrev-2772	557	23	effort	effort	NOUN
inlawrev-2772	557	24	to	to	PART
inlawrev-2772	557	25	withdraw	withdraw	VERB
inlawrev-2772	557	26	wisconsin	wisconsin	NOUN
inlawrev-2772	557	27	from	from	ADP
inlawrev-2772	557	28	the	the	DET
inlawrev-2772	557	29	compact	compact	NOUN
inlawrev-2772	557	30	.	.	PUNCT
inlawrev-2772	558	1	opponents	opponent	NOUN
inlawrev-2772	558	2	of	of	ADP
inlawrev-2772	558	3	wisconsin	wisconsin	PROPN
inlawrev-2772	558	4	's	's	PART
inlawrev-2772	558	5	participation	participation	NOUN
inlawrev-2772	558	6	in	in	ADP
inlawrev-2772	558	7	the	the	DET
inlawrev-2772	558	8	compact	compact	NOUN
inlawrev-2772	558	9	argued	argue	VERB
inlawrev-2772	558	10	that	that	SCONJ
inlawrev-2772	558	11	the	the	DET
inlawrev-2772	558	12	compact	compact	NOUN
inlawrev-2772	558	13	was	be	AUX
inlawrev-2772	558	14	just	just	ADV
inlawrev-2772	558	15	a	a	DET
inlawrev-2772	558	16	subterfuge	subterfuge	NOUN
inlawrev-2772	558	17	to	to	PART
inlawrev-2772	558	18	get	get	VERB
inlawrev-2772	558	19	around	around	ADP
inlawrev-2772	558	20	the	the	DET
inlawrev-2772	558	21	constitutional	constitutional	ADJ
inlawrev-2772	558	22	prohibitions	prohibition	NOUN
inlawrev-2772	558	23	set	set	VERB
inlawrev-2772	558	24	forth	forth	ADV
inlawrev-2772	558	25	in	in	ADP
inlawrev-2772	558	26	national	national	ADJ
inlawrev-2772	558	27	bellas	bellas	PROPN
inlawrev-2772	558	28	hess	hess	PROPN
inlawrev-2772	558	29	against	against	ADP
inlawrev-2772	558	30	compelling	compelling	ADJ
inlawrev-2772	558	31	mail	mail	NOUN
inlawrev-2772	558	32	order	order	NOUN
inlawrev-2772	558	33	sellers	seller	NOUN
inlawrev-2772	558	34	to	to	PART
inlawrev-2772	558	35	collect	collect	VERB
inlawrev-2772	558	36	sales	sale	NOUN
inlawrev-2772	558	37	tax	tax	NOUN
inlawrev-2772	558	38	.	.	PUNCT
inlawrev-2772	559	1	they	they	PRON
inlawrev-2772	559	2	also	also	ADV
inlawrev-2772	559	3	argued	argue	VERB
inlawrev-2772	559	4	that	that	SCONJ
inlawrev-2772	559	5	under	under	ADP
inlawrev-2772	559	6	the	the	DET
inlawrev-2772	559	7	compact	compact	ADJ
inlawrev-2772	559	8	,	,	PUNCT
inlawrev-2772	559	9	wisconsin	wisconsin	PROPN
inlawrev-2772	559	10	and	and	CCONJ
inlawrev-2772	559	11	the	the	DET
inlawrev-2772	559	12	other	other	ADJ
inlawrev-2772	559	13	compact	compact	ADJ
inlawrev-2772	559	14	states	state	NOUN
inlawrev-2772	559	15	would	would	AUX
inlawrev-2772	559	16	be	be	AUX
inlawrev-2772	559	17	obtaining	obtain	VERB
inlawrev-2772	559	18	and	and	CCONJ
inlawrev-2772	559	19	sharing	share	VERB
inlawrev-2772	559	20	trade	trade	NOUN
inlawrev-2772	559	21	secrets	secret	NOUN
inlawrev-2772	559	22	regarding	regard	VERB
inlawrev-2772	559	23	their	their	PRON
inlawrev-2772	559	24	businesses	business	NOUN
inlawrev-2772	559	25	(	(	PUNCT
inlawrev-2772	559	26	presumably	presumably	ADV
inlawrev-2772	559	27	customer	customer	NOUN
inlawrev-2772	559	28	lists	list	NOUN
inlawrev-2772	559	29	,	,	PUNCT
inlawrev-2772	559	30	etc	etc	X
inlawrev-2772	559	31	.	.	X
inlawrev-2772	559	32	)	)	PUNCT
inlawrev-2772	559	33	.	.	PUNCT
inlawrev-2772	560	1	whether	whether	SCONJ
inlawrev-2772	560	2	wisconsin	wisconsin	PROPN
inlawrev-2772	560	3	is	be	AUX
inlawrev-2772	560	4	an	an	DET
inlawrev-2772	560	5	aberration	aberration	NOUN
inlawrev-2772	560	6	because	because	SCONJ
inlawrev-2772	560	7	of	of	ADP
inlawrev-2772	560	8	the	the	DET
inlawrev-2772	560	9	influence	influence	NOUN
inlawrev-2772	560	10	of	of	ADP
inlawrev-2772	560	11	the	the	DET
inlawrev-2772	560	12	mail	mail	NOUN
inlawrev-2772	560	13	order	order	NOUN
inlawrev-2772	560	14	houses	house	NOUN
inlawrev-2772	560	15	in	in	ADP
inlawrev-2772	560	16	that	that	DET
inlawrev-2772	560	17	state	state	NOUN
inlawrev-2772	560	18	or	or	CCONJ
inlawrev-2772	560	19	portends	portend	VERB
inlawrev-2772	560	20	that	that	SCONJ
inlawrev-2772	560	21	other	other	ADJ
inlawrev-2772	560	22	states	state	NOUN
inlawrev-2772	560	23	will	will	AUX
inlawrev-2772	560	24	re	re	VERB
inlawrev-2772	560	25	-	-	VERB
inlawrev-2772	560	26	evaluate	evaluate	VERB
inlawrev-2772	560	27	their	their	PRON
inlawrev-2772	560	28	participation	participation	NOUN
inlawrev-2772	560	29	in	in	ADP
inlawrev-2772	560	30	the	the	DET
inlawrev-2772	560	31	various	various	ADJ
inlawrev-2772	560	32	compacts	compact	NOUN
inlawrev-2772	560	33	,	,	PUNCT
inlawrev-2772	560	34	remains	remain	VERB
inlawrev-2772	560	35	unanswered	unanswered	ADJ
inlawrev-2772	560	36	.	.	PUNCT