id	sid	tid	token	lemma	pos
inlawrev-4023	1	1	indiana	indiana	PROPN
inlawrev-4023	1	2	law	law	PROPN
inlawrev-4023	1	3	review	review	VERB
inlawrev-4023	1	4	recent	recent	ADJ
inlawrev-4023	1	5	developments	development	NOUN
inlawrev-4023	1	6	in	in	ADP
inlawrev-4023	1	7	indiana	indiana	PROPN
inlawrev-4023	1	8	taxation	taxation	PROPN
inlawrev-4023	1	9	survey	survey	NOUN
inlawrev-4023	1	10	2009	2009	NUM
inlawrev-4023	1	11	lawrence	lawrence	PROPN
inlawrev-4023	1	12	a.	a.	PROPN
inlawrev-4023	1	13	jegen	jegen	PROPN
inlawrev-4023	1	14	,	,	PUNCT
inlawrev-4023	1	15	m	m	PROPN
inlawrev-4023	1	16	*	*	PROPN
inlawrev-4023	1	17	matthew	matthew	PROPN
inlawrev-4023	1	18	t.	t.	PROPN
inlawrev-4023	1	19	black	black	PROPN
inlawrev-4023	1	20	*	*	PROPN
inlawrev-4023	1	21	*	*	PROPN
inlawrev-4023	1	22	tom	tom	PROPN
inlawrev-4023	1	23	d.	d.	PROPN
inlawrev-4023	1	24	conley	conley	PROPN
inlawrev-4023	1	25	*	*	PROPN
inlawrev-4023	1	26	*	*	PROPN
inlawrev-4023	1	27	*	*	PUNCT
inlawrev-4023	1	28	introduction	introduction	NOUN
inlawrev-4023	1	29	:	:	PUNCT
inlawrev-4023	1	30	some	some	DET
inlawrev-4023	1	31	references	reference	NOUN
inlawrev-4023	1	32	used	use	VERB
inlawrev-4023	1	33	in	in	ADP
inlawrev-4023	1	34	this	this	DET
inlawrev-4023	1	35	article	article	NOUN
inlawrev-4023	1	36	this	this	DET
inlawrev-4023	1	37	article	article	NOUN
inlawrev-4023	1	38	highlights	highlight	VERB
inlawrev-4023	1	39	the	the	DET
inlawrev-4023	1	40	major	major	ADJ
inlawrev-4023	1	41	tax	tax	NOUN
inlawrev-4023	1	42	developments	development	NOUN
inlawrev-4023	1	43	that	that	PRON
inlawrev-4023	1	44	occurred	occur	VERB
inlawrev-4023	1	45	through	through	ADP
inlawrev-4023	1	46	the	the	DET
inlawrev-4023	1	47	calendar	calendar	NOUN
inlawrev-4023	1	48	year	year	NOUN
inlawrev-4023	1	49	of	of	ADP
inlawrev-4023	1	50	2008	2008	NUM
inlawrev-4023	1	51	.	.	PUNCT
inlawrev-4023	2	1	whenever	whenever	SCONJ
inlawrev-4023	2	2	the	the	DET
inlawrev-4023	2	3	term	term	NOUN
inlawrev-4023	2	4	"	"	PUNCT
inlawrev-4023	2	5	ga	ga	NOUN
inlawrev-4023	2	6	"	"	PUNCT
inlawrev-4023	2	7	is	be	AUX
inlawrev-4023	2	8	used	use	VERB
inlawrev-4023	2	9	in	in	ADP
inlawrev-4023	2	10	this	this	DET
inlawrev-4023	2	11	article	article	NOUN
inlawrev-4023	2	12	,	,	PUNCT
inlawrev-4023	2	13	such	such	ADJ
inlawrev-4023	2	14	term	term	NOUN
inlawrev-4023	2	15	refers	refer	VERB
inlawrev-4023	2	16	only	only	ADV
inlawrev-4023	2	17	to	to	ADP
inlawrev-4023	2	18	the	the	DET
inlawrev-4023	2	19	1	1	NUM
inlawrev-4023	2	20	1	1	NUM
inlawrev-4023	2	21	5th	5th	ADJ
inlawrev-4023	2	22	general	general	ADJ
inlawrev-4023	2	23	assembly	assembly	NOUN
inlawrev-4023	2	24	.	.	PUNCT
inlawrev-4023	3	1	whenever	whenever	SCONJ
inlawrev-4023	3	2	the	the	DET
inlawrev-4023	3	3	term	term	NOUN
inlawrev-4023	3	4	"	"	PUNCT
inlawrev-4023	3	5	governor	governor	NOUN
inlawrev-4023	3	6	"	"	PUNCT
inlawrev-4023	3	7	is	be	AUX
inlawrev-4023	3	8	used	use	VERB
inlawrev-4023	3	9	in	in	ADP
inlawrev-4023	3	10	the	the	DET
inlawrev-4023	3	11	article	article	NOUN
inlawrev-4023	3	12	,	,	PUNCT
inlawrev-4023	3	13	such	such	ADJ
inlawrev-4023	3	14	term	term	NOUN
inlawrev-4023	3	15	refers	refer	VERB
inlawrev-4023	3	16	only	only	ADV
inlawrev-4023	3	17	to	to	ADP
inlawrev-4023	3	18	the	the	DET
inlawrev-4023	3	19	governor	governor	NOUN
inlawrev-4023	3	20	of	of	ADP
inlawrev-4023	3	21	lidiana	lidiana	PROPN
inlawrev-4023	3	22	who	who	PRON
inlawrev-4023	3	23	was	be	AUX
inlawrev-4023	3	24	serving	serve	VERB
inlawrev-4023	3	25	in	in	ADP
inlawrev-4023	3	26	office	office	NOUN
inlawrev-4023	3	27	during	during	ADP
inlawrev-4023	3	28	the	the	DET
inlawrev-4023	3	29	1	1	NUM
inlawrev-4023	3	30	15th	15th	ADJ
inlawrev-4023	3	31	general	general	ADJ
inlawrev-4023	3	32	assembly	assembly	NOUN
inlawrev-4023	3	33	.	.	PUNCT
inlawrev-4023	4	1	whenever	whenever	SCONJ
inlawrev-4023	4	2	the	the	DET
inlawrev-4023	4	3	term	term	NOUN
inlawrev-4023	4	4	"	"	PUNCT
inlawrev-4023	4	5	tax	tax	NOUN
inlawrev-4023	4	6	court	court	NOUN
inlawrev-4023	4	7	"	"	PUNCT
inlawrev-4023	4	8	is	be	AUX
inlawrev-4023	4	9	referred	refer	VERB
inlawrev-4023	4	10	to	to	ADP
inlawrev-4023	4	11	in	in	ADP
inlawrev-4023	4	12	this	this	DET
inlawrev-4023	4	13	article	article	NOUN
inlawrev-4023	4	14	,	,	PUNCT
inlawrev-4023	4	15	such	such	ADJ
inlawrev-4023	4	16	term	term	NOUN
inlawrev-4023	4	17	refers	refer	VERB
inlawrev-4023	4	18	only	only	ADV
inlawrev-4023	4	19	to	to	ADP
inlawrev-4023	4	20	the	the	DET
inlawrev-4023	4	21	tax	tax	NOUN
inlawrev-4023	4	22	court	court	NOUN
inlawrev-4023	4	23	.	.	PUNCT
inlawrev-4023	5	1	whenever	whenever	SCONJ
inlawrev-4023	5	2	the	the	DET
inlawrev-4023	5	3	term	term	NOUN
inlawrev-4023	5	4	"	"	PUNCT
inlawrev-4023	5	5	dlgf	dlgf	NOUN
inlawrev-4023	5	6	"	"	PUNCT
inlawrev-4023	5	7	is	be	AUX
inlawrev-4023	5	8	used	use	VERB
inlawrev-4023	5	9	in	in	ADP
inlawrev-4023	5	10	this	this	DET
inlawrev-4023	5	11	article	article	NOUN
inlawrev-4023	5	12	,	,	PUNCT
inlawrev-4023	5	13	such	such	ADJ
inlawrev-4023	5	14	term	term	NOUN
inlawrev-4023	5	15	refers	refer	VERB
inlawrev-4023	5	16	only	only	ADV
inlawrev-4023	5	17	to	to	ADP
inlawrev-4023	5	18	the	the	DET
inlawrev-4023	5	19	indiana	indiana	PROPN
inlawrev-4023	5	20	department	department	PROPN
inlawrev-4023	5	21	of	of	ADP
inlawrev-4023	5	22	local	local	ADJ
inlawrev-4023	5	23	government	government	NOUN
inlawrev-4023	5	24	finance	finance	NOUN
inlawrev-4023	5	25	.	.	PUNCT
inlawrev-4023	6	1	whenever	whenever	SCONJ
inlawrev-4023	6	2	the	the	DET
inlawrev-4023	6	3	term	term	NOUN
inlawrev-4023	6	4	"	"	PUNCT
inlawrev-4023	6	5	ibtr	ibtr	ADJ
inlawrev-4023	6	6	"	"	PUNCT
inlawrev-4023	6	7	is	be	AUX
inlawrev-4023	6	8	used	use	VERB
inlawrev-4023	6	9	in	in	ADP
inlawrev-4023	6	10	this	this	DET
inlawrev-4023	6	11	article	article	NOUN
inlawrev-4023	6	12	,	,	PUNCT
inlawrev-4023	6	13	such	such	ADJ
inlawrev-4023	6	14	terms	term	NOUN
inlawrev-4023	6	15	refers	refer	VERB
inlawrev-4023	6	16	only	only	ADV
inlawrev-4023	6	17	to	to	ADP
inlawrev-4023	6	18	the	the	DET
inlawrev-4023	6	19	indiana	indiana	PROPN
inlawrev-4023	6	20	board	board	PROPN
inlawrev-4023	6	21	of	of	ADP
inlawrev-4023	6	22	tax	tax	NOUN
inlawrev-4023	6	23	review	review	NOUN
inlawrev-4023	6	24	.	.	PUNCT
inlawrev-4023	7	1	whenever	whenever	SCONJ
inlawrev-4023	7	2	the	the	DET
inlawrev-4023	7	3	term	term	NOUN
inlawrev-4023	7	4	"	"	PUNCT
inlawrev-4023	7	5	sbtc	sbtc	PROPN
inlawrev-4023	7	6	"	"	PUNCT
inlawrev-4023	7	7	is	be	AUX
inlawrev-4023	7	8	used	use	VERB
inlawrev-4023	7	9	in	in	ADP
inlawrev-4023	7	10	this	this	DET
inlawrev-4023	7	11	article	article	NOUN
inlawrev-4023	7	12	,	,	PUNCT
inlawrev-4023	7	13	such	such	ADJ
inlawrev-4023	7	14	term	term	NOUN
inlawrev-4023	7	15	refers	refer	VERB
inlawrev-4023	7	16	only	only	ADV
inlawrev-4023	7	17	to	to	ADP
inlawrev-4023	7	18	the	the	DET
inlawrev-4023	7	19	indiana	indiana	PROPN
inlawrev-4023	7	20	state	state	PROPN
inlawrev-4023	7	21	board	board	PROPN
inlawrev-4023	7	22	of	of	ADP
inlawrev-4023	7	23	tax	tax	NOUN
inlawrev-4023	7	24	commissioners	commissioner	NOUN
inlawrev-4023	7	25	.	.	PUNCT
inlawrev-4023	8	1	whenever	whenever	SCONJ
inlawrev-4023	8	2	the	the	DET
inlawrev-4023	8	3	term	term	NOUN
inlawrev-4023	8	4	"	"	PUNCT
inlawrev-4023	8	5	department	department	NOUN
inlawrev-4023	8	6	"	"	PUNCT
inlawrev-4023	8	7	is	be	AUX
inlawrev-4023	8	8	used	use	VERB
inlawrev-4023	8	9	in	in	ADP
inlawrev-4023	8	10	this	this	DET
inlawrev-4023	8	11	article	article	NOUN
inlawrev-4023	8	12	,	,	PUNCT
inlawrev-4023	8	13	such	such	ADJ
inlawrev-4023	8	14	term	term	NOUN
inlawrev-4023	8	15	refers	refer	VERB
inlawrev-4023	8	16	only	only	ADV
inlawrev-4023	8	17	to	to	ADP
inlawrev-4023	8	18	the	the	DET
inlawrev-4023	8	19	indiana	indiana	PROPN
inlawrev-4023	8	20	department	department	PROPN
inlawrev-4023	8	21	of	of	ADP
inlawrev-4023	8	22	state	state	PROPN
inlawrev-4023	8	23	revenue	revenue	NOUN
inlawrev-4023	8	24	.	.	PUNCT
inlawrev-4023	9	1	whenever	whenever	SCONJ
inlawrev-4023	9	2	the	the	DET
inlawrev-4023	9	3	term	term	NOUN
inlawrev-4023	9	4	"	"	PUNCT
inlawrev-4023	9	5	ic	ic	NOUN
inlawrev-4023	9	6	"	"	PUNCT
inlawrev-4023	9	7	or	or	CCONJ
inlawrev-4023	9	8	"	"	PUNCT
inlawrev-4023	9	9	indiana	indiana	PROPN
inlawrev-4023	9	10	code	code	PROPN
inlawrev-4023	9	11	"	"	PUNCT
inlawrev-4023	9	12	is	be	AUX
inlawrev-4023	9	13	used	use	VERB
inlawrev-4023	9	14	in	in	ADP
inlawrev-4023	9	15	this	this	DET
inlawrev-4023	9	16	article	article	NOUN
inlawrev-4023	9	17	,	,	PUNCT
inlawrev-4023	9	18	such	such	ADJ
inlawrev-4023	9	19	term	term	NOUN
inlawrev-4023	9	20	refers	refer	VERB
inlawrev-4023	9	21	only	only	ADV
inlawrev-4023	9	22	to	to	ADP
inlawrev-4023	9	23	the	the	DET
inlawrev-4023	9	24	indiana	indiana	PROPN
inlawrev-4023	9	25	code	code	PROPN
inlawrev-4023	9	26	which	which	PRON
inlawrev-4023	9	27	is	be	AUX
inlawrev-4023	9	28	in	in	ADP
inlawrev-4023	9	29	effect	effect	NOUN
inlawrev-4023	9	30	at	at	ADP
inlawrev-4023	9	31	time	time	NOUN
inlawrev-4023	9	32	of	of	ADP
inlawrev-4023	9	33	the	the	DET
inlawrev-4023	9	34	publication	publication	NOUN
inlawrev-4023	9	35	of	of	ADP
inlawrev-4023	9	36	this	this	DET
inlawrev-4023	9	37	article	article	NOUN
inlawrev-4023	9	38	.	.	PUNCT
inlawrev-4023	10	1	whenever	whenever	SCONJ
inlawrev-4023	10	2	the	the	DET
inlawrev-4023	10	3	term	term	NOUN
inlawrev-4023	10	4	"	"	PUNCT
inlawrev-4023	10	5	era	era	NOUN
inlawrev-4023	10	6	"	"	PUNCT
inlawrev-4023	10	7	is	be	AUX
inlawrev-4023	10	8	used	use	VERB
inlawrev-4023	10	9	in	in	ADP
inlawrev-4023	10	10	this	this	DET
inlawrev-4023	10	11	article	article	NOUN
inlawrev-4023	10	12	,	,	PUNCT
inlawrev-4023	10	13	such	such	ADJ
inlawrev-4023	10	14	term	term	NOUN
inlawrev-4023	10	15	refers	refer	VERB
inlawrev-4023	10	16	only	only	ADV
inlawrev-4023	10	17	to	to	ADP
inlawrev-4023	10	18	an	an	DET
inlawrev-4023	10	19	indiana	indiana	PROPN
inlawrev-4023	10	20	economic	economic	ADJ
inlawrev-4023	10	21	revitalization	revitalization	PROPN
inlawrev-4023	10	22	area	area	NOUN
inlawrev-4023	10	23	.	.	PUNCT
inlawrev-4023	11	1	whenever	whenever	SCONJ
inlawrev-4023	11	2	the	the	DET
inlawrev-4023	11	3	term	term	NOUN
inlawrev-4023	11	4	"	"	PUNCT
inlawrev-4023	11	5	cagit	cagit	ADJ
inlawrev-4023	11	6	"	"	PUNCT
inlawrev-4023	11	7	is	be	AUX
inlawrev-4023	11	8	used	use	VERB
inlawrev-4023	11	9	in	in	ADP
inlawrev-4023	11	10	this	this	DET
inlawrev-4023	11	11	article	article	NOUN
inlawrev-4023	11	12	,	,	PUNCT
inlawrev-4023	11	13	such	such	ADJ
inlawrev-4023	11	14	term	term	NOUN
inlawrev-4023	11	15	refers	refer	VERB
inlawrev-4023	11	16	only	only	ADV
inlawrev-4023	11	17	to	to	ADP
inlawrev-4023	11	18	the	the	DET
inlawrev-4023	11	19	indiana	indiana	PROPN
inlawrev-4023	11	20	county	county	PROPN
inlawrev-4023	11	21	adjusted	adjust	VERB
inlawrev-4023	11	22	gross	gross	ADJ
inlawrev-4023	11	23	income	income	NOUN
inlawrev-4023	11	24	tax	tax	NOUN
inlawrev-4023	11	25	.	.	PUNCT
inlawrev-4023	12	1	whenever	whenever	SCONJ
inlawrev-4023	12	2	the	the	DET
inlawrev-4023	12	3	term	term	NOUN
inlawrev-4023	12	4	"	"	PUNCT
inlawrev-4023	12	5	coit	coit	NOUN
inlawrev-4023	12	6	"	"	PUNCT
inlawrev-4023	12	7	is	be	AUX
inlawrev-4023	12	8	used	use	VERB
inlawrev-4023	12	9	in	in	ADP
inlawrev-4023	12	10	the	the	DET
inlawrev-4023	12	11	article	article	NOUN
inlawrev-4023	12	12	,	,	PUNCT
inlawrev-4023	12	13	such	such	ADJ
inlawrev-4023	12	14	term	term	NOUN
inlawrev-4023	12	15	refers	refer	VERB
inlawrev-4023	12	16	only	only	ADV
inlawrev-4023	12	17	to	to	ADP
inlawrev-4023	12	18	the	the	DET
inlawrev-4023	12	19	indiana	indiana	PROPN
inlawrev-4023	12	20	county	county	PROPN
inlawrev-4023	12	21	option	option	NOUN
inlawrev-4023	12	22	income	income	NOUN
inlawrev-4023	12	23	tax	tax	NOUN
inlawrev-4023	12	24	.	.	PUNCT
inlawrev-4023	13	1	whenever	whenever	SCONJ
inlawrev-4023	13	2	the	the	DET
inlawrev-4023	13	3	term	term	NOUN
inlawrev-4023	13	4	"	"	PUNCT
inlawrev-4023	13	5	loft	loft	NOUN
inlawrev-4023	13	6	"	"	PUNCT
inlawrev-4023	13	7	is	be	AUX
inlawrev-4023	13	8	used	use	VERB
inlawrev-4023	13	9	in	in	ADP
inlawrev-4023	13	10	this	this	DET
inlawrev-4023	13	11	article	article	NOUN
inlawrev-4023	13	12	,	,	PUNCT
inlawrev-4023	13	13	such	such	ADJ
inlawrev-4023	13	14	term	term	NOUN
inlawrev-4023	13	15	refers	refer	VERB
inlawrev-4023	13	16	only	only	ADV
inlawrev-4023	13	17	to	to	ADP
inlawrev-4023	13	18	the	the	DET
inlawrev-4023	13	19	local	local	ADJ
inlawrev-4023	13	20	option	option	NOUN
inlawrev-4023	13	21	income	income	NOUN
inlawrev-4023	13	22	tax	tax	NOUN
inlawrev-4023	13	23	.	.	PUNCT
inlawrev-4023	14	1	whenever	whenever	SCONJ
inlawrev-4023	14	2	the	the	DET
inlawrev-4023	14	3	term	term	NOUN
inlawrev-4023	14	4	"	"	PUNCT
inlawrev-4023	14	5	ledc	ledc	NOUN
inlawrev-4023	14	6	"	"	PUNCT
inlawrev-4023	14	7	is	be	AUX
inlawrev-4023	14	8	used	use	VERB
inlawrev-4023	14	9	in	in	ADP
inlawrev-4023	14	10	this	this	DET
inlawrev-4023	14	11	article	article	NOUN
inlawrev-4023	14	12	,	,	PUNCT
inlawrev-4023	14	13	such	such	ADJ
inlawrev-4023	14	14	term	term	NOUN
inlawrev-4023	14	15	refers	refer	VERB
inlawrev-4023	14	16	only	only	ADV
inlawrev-4023	14	17	to	to	ADP
inlawrev-4023	14	18	the	the	DET
inlawrev-4023	14	19	indiana	indiana	PROPN
inlawrev-4023	14	20	economic	economic	PROPN
inlawrev-4023	14	21	development	development	PROPN
inlawrev-4023	14	22	corporation	corporation	NOUN
inlawrev-4023	14	23	.	.	PUNCT
inlawrev-4023	15	1	whenever	whenever	SCONJ
inlawrev-4023	15	2	the	the	DET
inlawrev-4023	15	3	term	term	NOUN
inlawrev-4023	15	4	"	"	PUNCT
inlawrev-4023	15	5	cedit	cedit	NOUN
inlawrev-4023	15	6	"	"	PUNCT
inlawrev-4023	15	7	is	be	AUX
inlawrev-4023	15	8	used	use	VERB
inlawrev-4023	15	9	in	in	ADP
inlawrev-4023	15	10	this	this	DET
inlawrev-4023	15	11	article	article	NOUN
inlawrev-4023	15	12	,	,	PUNCT
inlawrev-4023	15	13	such	such	ADJ
inlawrev-4023	15	14	term	term	NOUN
inlawrev-4023	15	15	refers	refer	VERB
inlawrev-4023	15	16	only	only	ADV
inlawrev-4023	15	17	to	to	ADP
inlawrev-4023	15	18	the	the	DET
inlawrev-4023	15	19	indiana	indiana	PROPN
inlawrev-4023	15	20	county	county	PROPN
inlawrev-4023	15	21	economic	economic	PROPN
inlawrev-4023	15	22	development	development	NOUN
inlawrev-4023	15	23	income	income	NOUN
inlawrev-4023	15	24	taxes	taxis	NOUN
inlawrev-4023	15	25	.	.	PUNCT
inlawrev-4023	16	1	whenever	whenever	SCONJ
inlawrev-4023	16	2	the	the	DET
inlawrev-4023	16	3	term	term	NOUN
inlawrev-4023	16	4	"	"	PUNCT
inlawrev-4023	16	5	ledit	ledit	NOUN
inlawrev-4023	16	6	"	"	PUNCT
inlawrev-4023	16	7	is	be	AUX
inlawrev-4023	16	8	used	use	VERB
inlawrev-4023	16	9	in	in	ADP
inlawrev-4023	16	10	this	this	DET
inlawrev-4023	16	11	article	article	NOUN
inlawrev-4023	16	12	,	,	PUNCT
inlawrev-4023	16	13	such	such	ADJ
inlawrev-4023	16	14	term	term	NOUN
inlawrev-4023	16	15	refers	refer	VERB
inlawrev-4023	16	16	only	only	ADV
inlawrev-4023	16	17	to	to	ADP
inlawrev-4023	16	18	the	the	DET
inlawrev-4023	16	19	indiana	indiana	PROPN
inlawrev-4023	16	20	economic	economic	PROPN
inlawrev-4023	16	21	development	development	PROPN
inlawrev-4023	16	22	income	income	NOUN
inlawrev-4023	16	23	tax	tax	NOUN
inlawrev-4023	16	24	.	.	PUNCT
inlawrev-4023	17	1	whenever	whenever	SCONJ
inlawrev-4023	17	2	the	the	DET
inlawrev-4023	17	3	term	term	NOUN
inlawrev-4023	17	4	"	"	PUNCT
inlawrev-4023	17	5	bmv	bmv	NOUN
inlawrev-4023	17	6	"	"	PUNCT
inlawrev-4023	17	7	is	be	AUX
inlawrev-4023	17	8	used	use	VERB
inlawrev-4023	17	9	in	in	ADP
inlawrev-4023	17	10	this	this	DET
inlawrev-4023	17	11	article	article	NOUN
inlawrev-4023	17	12	,	,	PUNCT
inlawrev-4023	17	13	such	such	ADJ
inlawrev-4023	17	14	term	term	NOUN
inlawrev-4023	17	15	refers	refer	VERB
inlawrev-4023	17	16	only	only	ADV
inlawrev-4023	17	17	to	to	ADP
inlawrev-4023	17	18	the	the	DET
inlawrev-4023	17	19	indiana	indiana	PROPN
inlawrev-4023	17	20	bureau	bureau	PROPN
inlawrev-4023	17	21	of	of	ADP
inlawrev-4023	17	22	motor	motor	NOUN
inlawrev-4023	17	23	vehicles	vehicle	NOUN
inlawrev-4023	17	24	.	.	PUNCT
inlawrev-4023	18	1	whenever	whenever	SCONJ
inlawrev-4023	18	2	the	the	DET
inlawrev-4023	18	3	term	term	NOUN
inlawrev-4023	18	4	"	"	PUNCT
inlawrev-4023	18	5	irc	irc	NOUN
inlawrev-4023	18	6	"	"	PUNCT
inlawrev-4023	18	7	is	be	AUX
inlawrev-4023	18	8	used	use	VERB
inlawrev-4023	18	9	in	in	ADP
inlawrev-4023	18	10	this	this	DET
inlawrev-4023	18	11	article	article	NOUN
inlawrev-4023	18	12	,	,	PUNCT
inlawrev-4023	18	13	such	such	ADJ
inlawrev-4023	18	14	term	term	NOUN
inlawrev-4023	18	15	refers	refer	VERB
inlawrev-4023	18	16	only	only	ADV
inlawrev-4023	18	17	to	to	ADP
inlawrev-4023	18	18	the	the	DET
inlawrev-4023	18	19	internal	internal	ADJ
inlawrev-4023	18	20	revenue	revenue	NOUN
inlawrev-4023	18	21	code	code	NOUN
inlawrev-4023	18	22	which	which	PRON
inlawrev-4023	18	23	is	be	AUX
inlawrev-4023	18	24	in	in	ADP
inlawrev-4023	18	25	effect	effect	NOUN
inlawrev-4023	18	26	at	at	ADP
inlawrev-4023	18	27	the	the	DET
inlawrev-4023	18	28	time	time	NOUN
inlawrev-4023	18	29	of	of	ADP
inlawrev-4023	18	30	the	the	DET
inlawrev-4023	18	31	publication	publication	NOUN
inlawrev-4023	18	32	of	of	ADP
inlawrev-4023	18	33	this	this	DET
inlawrev-4023	18	34	article	article	NOUN
inlawrev-4023	18	35	.	.	PUNCT
inlawrev-4023	19	1	whenever	whenever	SCONJ
inlawrev-4023	19	2	the	the	DET
inlawrev-4023	19	3	term	term	NOUN
inlawrev-4023	19	4	"	"	PUNCT
inlawrev-4023	19	5	aopa	aopa	NOUN
inlawrev-4023	19	6	"	"	PUNCT
inlawrev-4023	19	7	is	be	AUX
inlawrev-4023	19	8	used	use	VERB
inlawrev-4023	19	9	in	in	ADP
inlawrev-4023	19	10	this	this	DET
inlawrev-4023	19	11	article	article	NOUN
inlawrev-4023	19	12	,	,	PUNCT
inlawrev-4023	19	13	such	such	ADJ
inlawrev-4023	19	14	term	term	NOUN
inlawrev-4023	19	15	refers	refer	VERB
inlawrev-4023	19	16	only	only	ADV
inlawrev-4023	19	17	to	to	ADP
inlawrev-4023	19	18	the	the	DET
inlawrev-4023	19	19	indiana	indiana	PROPN
inlawrev-4023	19	20	administrative	administrative	ADJ
inlawrev-4023	19	21	orders	order	NOUN
inlawrev-4023	19	22	and	and	CCONJ
inlawrev-4023	19	23	procedures	procedure	NOUN
inlawrev-4023	19	24	act	act	VERB
inlawrev-4023	19	25	.	.	PUNCT
inlawrev-4023	20	1	whenever	whenever	SCONJ
inlawrev-4023	20	2	the	the	DET
inlawrev-4023	20	3	term	term	NOUN
inlawrev-4023	20	4	"	"	PUNCT
inlawrev-4023	20	5	cbtcpr	cbtcpr	ADV
inlawrev-4023	20	6	"	"	PUNCT
inlawrev-4023	20	7	is	be	AUX
inlawrev-4023	20	8	*	*	PROPN
inlawrev-4023	20	9	thomas	thomas	PROPN
inlawrev-4023	20	10	f.	f.	PROPN
inlawrev-4023	20	11	sheehan	sheehan	PROPN
inlawrev-4023	20	12	professor	professor	PROPN
inlawrev-4023	20	13	of	of	ADP
inlawrev-4023	20	14	tax	tax	NOUN
inlawrev-4023	20	15	law	law	NOUN
inlawrev-4023	20	16	and	and	CCONJ
inlawrev-4023	20	17	policy	policy	NOUN
inlawrev-4023	20	18	,	,	PUNCT
inlawrev-4023	20	19	indiana	indiana	PROPN
inlawrev-4023	20	20	university	university	PROPN
inlawrev-4023	20	21	school	school	NOUN
inlawrev-4023	20	22	of	of	ADP
inlawrev-4023	20	23	law	law	NOUN
inlawrev-4023	20	24	—	—	PUNCT
inlawrev-4023	20	25	indianapolis	indianapolis	PROPN
inlawrev-4023	20	26	;	;	PUNCT
inlawrev-4023	20	27	b.a	b.a	PROPN
inlawrev-4023	20	28	.	.	PROPN
inlawrev-4023	20	29	,	,	PUNCT
inlawrev-4023	20	30	beloit	beloit	NOUN
inlawrev-4023	20	31	college	college	NOUN
inlawrev-4023	20	32	;	;	PUNCT
inlawrev-4023	20	33	m.b.a	m.b.a	NOUN
inlawrev-4023	20	34	.	.	PROPN
inlawrev-4023	20	35	,	,	PUNCT
inlawrev-4023	20	36	j.d	j.d	PROPN
inlawrev-4023	20	37	.	.	PROPN
inlawrev-4023	20	38	,	,	PUNCT
inlawrev-4023	20	39	university	university	NOUN
inlawrev-4023	20	40	ofmichigan	ofmichigan	VERB
inlawrev-4023	20	41	;	;	PUNCT
inlawrev-4023	20	42	l.l.m	l.l.m	NOUN
inlawrev-4023	20	43	.	.	PROPN
inlawrev-4023	20	44	,	,	PUNCT
inlawrev-4023	20	45	new	new	PROPN
inlawrev-4023	20	46	york	york	PROPN
inlawrev-4023	20	47	university	university	PROPN
inlawrev-4023	20	48	.	.	PUNCT
inlawrev-4023	21	1	*	*	PUNCT
inlawrev-4023	21	2	*	*	PUNCT
inlawrev-4023	21	3	b.a	b.a	PROPN
inlawrev-4023	21	4	.	.	PROPN
inlawrev-4023	21	5	,	,	PUNCT
inlawrev-4023	21	6	2005	2005	NUM
inlawrev-4023	21	7	,	,	PUNCT
inlawrev-4023	21	8	ball	ball	NOUN
inlawrev-4023	21	9	state	state	PROPN
inlawrev-4023	21	10	university	university	PROPN
inlawrev-4023	21	11	;	;	PUNCT
inlawrev-4023	21	12	j.d	j.d	PROPN
inlawrev-4023	21	13	.	.	PROPN
inlawrev-4023	21	14	candidate	candidate	PROPN
inlawrev-4023	21	15	,	,	PUNCT
inlawrev-4023	21	16	2009	2009	NUM
inlawrev-4023	21	17	,	,	PUNCT
inlawrev-4023	21	18	indiana	indiana	PROPN
inlawrev-4023	21	19	university	university	PROPN
inlawrev-4023	21	20	school	school	NOUN
inlawrev-4023	21	21	of	of	ADP
inlawrev-4023	21	22	law	law	NOUN
inlawrev-4023	21	23	—	—	PUNCT
inlawrev-4023	21	24	indianapolis	indianapolis	PROPN
inlawrev-4023	21	25	.	.	PUNCT
inlawrev-4023	22	1	*	*	PUNCT
inlawrev-4023	22	2	*	*	PUNCT
inlawrev-4023	22	3	*	*	PUNCT
inlawrev-4023	22	4	deputy	deputy	NOUN
inlawrev-4023	22	5	director	director	NOUN
inlawrev-4023	22	6	of	of	ADP
inlawrev-4023	22	7	tax	tax	NOUN
inlawrev-4023	22	8	policy	policy	NOUN
inlawrev-4023	22	9	,	,	PUNCT
inlawrev-4023	22	10	indiana	indiana	PROPN
inlawrev-4023	22	11	department	department	PROPN
inlawrev-4023	22	12	of	of	ADP
inlawrev-4023	22	13	state	state	PROPN
inlawrev-4023	22	14	revenue	revenue	NOUN
inlawrev-4023	22	15	.	.	PUNCT
inlawrev-4023	23	1	1216	1216	NUM
inlawrev-4023	23	2	indiana	indiana	PROPN
inlawrev-4023	23	3	law	law	PROPN
inlawrev-4023	23	4	review	review	NOUN
inlawrev-4023	23	5	[	[	X
inlawrev-4023	23	6	vol	vol	NOUN
inlawrev-4023	23	7	.	.	PUNCT
inlawrev-4023	23	8	42	42	NUM
inlawrev-4023	23	9	:	:	PUNCT
inlawrev-4023	23	10	1215	1215	NUM
inlawrev-4023	23	11	used	use	VERB
inlawrev-4023	23	12	in	in	ADP
inlawrev-4023	23	13	this	this	DET
inlawrev-4023	23	14	article	article	NOUN
inlawrev-4023	23	15	,	,	PUNCT
inlawrev-4023	23	16	such	such	ADJ
inlawrev-4023	23	17	term	term	NOUN
inlawrev-4023	23	18	refers	refer	VERB
inlawrev-4023	23	19	only	only	ADV
inlawrev-4023	23	20	to	to	ADP
inlawrev-4023	23	21	the	the	DET
inlawrev-4023	23	22	county	county	NOUN
inlawrev-4023	23	23	board	board	NOUN
inlawrev-4023	23	24	of	of	ADP
inlawrev-4023	23	25	tax	tax	NOUN
inlawrev-4023	23	26	and	and	CCONJ
inlawrev-4023	23	27	capital	capital	NOUN
inlawrev-4023	23	28	projects	project	NOUN
inlawrev-4023	23	29	.	.	PUNCT
inlawrev-4023	24	1	whenever	whenever	SCONJ
inlawrev-4023	24	2	the	the	DET
inlawrev-4023	24	3	term	term	NOUN
inlawrev-4023	24	4	"	"	PUNCT
inlawrev-4023	24	5	ptaboa	ptaboa	NOUN
inlawrev-4023	24	6	"	"	PUNCT
inlawrev-4023	24	7	is	be	AUX
inlawrev-4023	24	8	used	use	VERB
inlawrev-4023	24	9	in	in	ADP
inlawrev-4023	24	10	this	this	DET
inlawrev-4023	24	11	article	article	NOUN
inlawrev-4023	24	12	,	,	PUNCT
inlawrev-4023	24	13	such	such	ADJ
inlawrev-4023	24	14	term	term	NOUN
inlawrev-4023	24	15	refers	refer	VERB
inlawrev-4023	24	16	only	only	ADV
inlawrev-4023	24	17	to	to	ADP
inlawrev-4023	24	18	a	a	DET
inlawrev-4023	24	19	property	property	NOUN
inlawrev-4023	24	20	tax	tax	NOUN
inlawrev-4023	24	21	assessment	assessment	NOUN
inlawrev-4023	24	22	board	board	NOUN
inlawrev-4023	24	23	of	of	ADP
inlawrev-4023	24	24	appeals	appeal	NOUN
inlawrev-4023	24	25	.	.	PUNCT
inlawrev-4023	25	1	i.	i.	NOUN
inlawrev-4023	25	2	enactments	enactment	NOUN
inlawrev-4023	25	3	of	of	ADP
inlawrev-4023	25	4	new	new	ADJ
inlawrev-4023	25	5	statutes	statute	NOUN
inlawrev-4023	25	6	and	and	CCONJ
inlawrev-4023	25	7	amendments	amendment	NOUN
inlawrev-4023	25	8	to	to	ADP
inlawrev-4023	25	9	existing	exist	VERB
inlawrev-4023	25	10	statutes	statute	NOUN
inlawrev-4023	25	11	the	the	DET
inlawrev-4023	25	12	1	1	NUM
inlawrev-4023	25	13	15th	15th	NOUN
inlawrev-4023	25	14	ga	ga	PROPN
inlawrev-4023	25	15	passed	pass	VERB
inlawrev-4023	25	16	several	several	ADJ
inlawrev-4023	25	17	pieces	piece	NOUN
inlawrev-4023	25	18	of	of	ADP
inlawrev-4023	25	19	legislation	legislation	NOUN
inlawrev-4023	25	20	affecting	affect	VERB
inlawrev-4023	25	21	various	various	ADJ
inlawrev-4023	25	22	areas	area	NOUN
inlawrev-4023	25	23	of	of	ADP
inlawrev-4023	25	24	state	state	NOUN
inlawrev-4023	25	25	and	and	CCONJ
inlawrev-4023	25	26	local	local	ADJ
inlawrev-4023	25	27	taxation	taxation	NOUN
inlawrev-4023	25	28	including	include	VERB
inlawrev-4023	25	29	changes	change	NOUN
inlawrev-4023	25	30	to	to	ADP
inlawrev-4023	25	31	:	:	PUNCT
inlawrev-4023	25	32	property	property	NOUN
inlawrev-4023	25	33	taxes	taxis	NOUN
inlawrev-4023	25	34	;	;	PUNCT
inlawrev-4023	25	35	income	income	NOUN
inlawrev-4023	25	36	taxes	taxis	NOUN
inlawrev-4023	25	37	;	;	PUNCT
inlawrev-4023	25	38	sales	sale	NOUN
inlawrev-4023	25	39	and	and	CCONJ
inlawrev-4023	25	40	use	use	VERB
inlawrev-4023	25	41	taxes	taxis	NOUN
inlawrev-4023	25	42	;	;	PUNCT
inlawrev-4023	25	43	and	and	CCONJ
inlawrev-4023	25	44	tax	tax	NOUN
inlawrev-4023	25	45	procedures	procedure	NOUN
inlawrev-4023	25	46	.	.	PUNCT
inlawrev-4023	26	1	a.	a.	NOUN
inlawrev-4023	26	2	property	property	NOUN
inlawrev-4023	26	3	tax	tax	NOUN
inlawrev-4023	26	4	statutory	statutory	ADJ
inlawrev-4023	26	5	provisions	provision	NOUN
inlawrev-4023	26	6	and	and	CCONJ
inlawrev-4023	26	7	related	relate	VERB
inlawrev-4023	26	8	statutory	statutory	ADJ
inlawrev-4023	26	9	provisions	provision	NOUN
inlawrev-4023	26	10	the	the	DET
inlawrev-4023	26	11	ga	ga	PROPN
inlawrev-4023	26	12	amended	amend	VERB
inlawrev-4023	26	13	the	the	DET
inlawrev-4023	26	14	definition	definition	NOUN
inlawrev-4023	26	15	of	of	ADP
inlawrev-4023	26	16	"	"	PUNCT
inlawrev-4023	26	17	assessing	assess	VERB
inlawrev-4023	26	18	official	official	NOUN
inlawrev-4023	26	19	"	"	PUNCT
inlawrev-4023	26	20	at	at	ADP
inlawrev-4023	26	21	ic	ic	PROPN
inlawrev-4023	26	22	6	6	NUM
inlawrev-4023	26	23	-	-	SYM
inlawrev-4023	26	24	1.1	1.1	NUM
inlawrev-4023	26	25	-	-	PUNCT
inlawrev-4023	26	26	1	1	NUM
inlawrev-4023	26	27	-	-	SYM
inlawrev-4023	26	28	1.5	1.5	NUM
inlawrev-4023	26	29	to	to	PART
inlawrev-4023	26	30	include	include	VERB
inlawrev-4023	26	31	a	a	DET
inlawrev-4023	26	32	"	"	PUNCT
inlawrev-4023	26	33	county	county	NOUN
inlawrev-4023	26	34	assessor	assessor	NOUN
inlawrev-4023	26	35	.	.	PUNCT
inlawrev-4023	27	1	"^	"^	PUNCT
inlawrev-4023	27	2	the	the	DET
inlawrev-4023	27	3	ga	ga	PROPN
inlawrev-4023	27	4	amended	amend	VERB
inlawrev-4023	27	5	ic	ic	PROPN
inlawrev-4023	27	6	6	6	NUM
inlawrev-4023	27	7	-	-	SYM
inlawrev-4023	27	8	1.1	1.1	NUM
inlawrev-4023	27	9	-	-	PUNCT
inlawrev-4023	27	10	1	1	NUM
inlawrev-4023	27	11	-	-	SYM
inlawrev-4023	27	12	8.4	8.4	NUM
inlawrev-4023	27	13	to	to	PART
inlawrev-4023	27	14	add	add	VERB
inlawrev-4023	27	15	a	a	DET
inlawrev-4023	27	16	definition	definition	NOUN
inlawrev-4023	27	17	of	of	ADP
inlawrev-4023	27	18	"	"	PUNCT
inlawrev-4023	27	19	inventory	inventory	NOUN
inlawrev-4023	27	20	.	.	PUNCT
inlawrev-4023	27	21	"	"	PUNCT
inlawrev-4023	28	1	^	^	PUNCT
inlawrev-4023	28	2	the	the	DET
inlawrev-4023	28	3	new	new	ADJ
inlawrev-4023	28	4	definition	definition	NOUN
inlawrev-4023	28	5	includes	include	VERB
inlawrev-4023	28	6	"	"	PUNCT
inlawrev-4023	28	7	items	item	NOUN
inlawrev-4023	28	8	that	that	PRON
inlawrev-4023	28	9	qualify	qualify	VERB
inlawrev-4023	28	10	as	as	ADP
inlawrev-4023	28	11	inventory	inventory	NOUN
inlawrev-4023	28	12	through	through	ADP
inlawrev-4023	28	13	50	50	NUM
inlawrev-4023	28	14	lac	lac	PROPN
inlawrev-4023	28	15	4.2	4.2	NUM
inlawrev-4023	28	16	-	-	SYM
inlawrev-4023	28	17	5	5	NUM
inlawrev-4023	28	18	-	-	SYM
inlawrev-4023	28	19	1	1	NUM
inlawrev-4023	28	20	,	,	PUNCT
inlawrev-4023	28	21	"	"	PUNCT
inlawrev-4023	28	22	such	such	ADJ
inlawrev-4023	28	23	as	as	ADP
inlawrev-4023	28	24	tangible	tangible	ADJ
inlawrev-4023	28	25	personal	personal	ADJ
inlawrev-4023	28	26	property	property	NOUN
inlawrev-4023	28	27	held	hold	VERB
inlawrev-4023	28	28	for	for	ADP
inlawrev-4023	28	29	sale	sale	NOUN
inlawrev-4023	28	30	in	in	ADP
inlawrev-4023	28	31	the	the	DET
inlawrev-4023	28	32	ordinary	ordinary	ADJ
inlawrev-4023	28	33	course	course	NOUN
inlawrev-4023	28	34	ofbusiness	ofbusiness	NOUN
inlawrev-4023	28	35	and	and	CCONJ
inlawrev-4023	28	36	property	property	NOUN
inlawrev-4023	28	37	which	which	PRON
inlawrev-4023	28	38	is	be	AUX
inlawrev-4023	28	39	used	use	VERB
inlawrev-4023	28	40	in	in	ADP
inlawrev-4023	28	41	the	the	DET
inlawrev-4023	28	42	production	production	NOUN
inlawrev-4023	28	43	or	or	CCONJ
inlawrev-4023	28	44	processing	processing	NOUN
inlawrev-4023	28	45	of	of	ADP
inlawrev-4023	28	46	property	property	NOUN
inlawrev-4023	28	47	to	to	PART
inlawrev-4023	28	48	be	be	AUX
inlawrev-4023	28	49	sold.^	sold.^	NOUN
inlawrev-4023	28	50	the	the	DET
inlawrev-4023	28	51	ga	ga	PROPN
inlawrev-4023	28	52	amended	amend	VERB
inlawrev-4023	28	53	ic	ic	PROPN
inlawrev-4023	28	54	6	6	NUM
inlawrev-4023	28	55	-	-	SYM
inlawrev-4023	28	56	1.1	1.1	NUM
inlawrev-4023	28	57	-	-	PUNCT
inlawrev-4023	28	58	1	1	NUM
inlawrev-4023	28	59	-	-	SYM
inlawrev-4023	28	60	11	11	NUM
inlawrev-4023	28	61	to	to	PART
inlawrev-4023	28	62	modify	modify	VERB
inlawrev-4023	28	63	the	the	DET
inlawrev-4023	28	64	definition	definition	NOUN
inlawrev-4023	28	65	of	of	ADP
inlawrev-4023	28	66	"	"	PUNCT
inlawrev-4023	28	67	personal	personal	ADJ
inlawrev-4023	28	68	property	property	NOUN
inlawrev-4023	28	69	.	.	PUNCT
inlawrev-4023	29	1	""^	""^	NOUN
inlawrev-4023	29	2	as	as	ADP
inlawrev-4023	29	3	a	a	DET
inlawrev-4023	29	4	result	result	NOUN
inlawrev-4023	29	5	,	,	PUNCT
inlawrev-4023	29	6	the	the	DET
inlawrev-4023	29	7	definition	definition	NOUN
inlawrev-4023	29	8	now	now	ADV
inlawrev-4023	29	9	includes	include	VERB
inlawrev-4023	29	10	property	property	NOUN
inlawrev-4023	29	11	that	that	PRON
inlawrev-4023	29	12	is	be	AUX
inlawrev-4023	29	13	held	hold	VERB
inlawrev-4023	29	14	as	as	ADP
inlawrev-4023	29	15	an	an	DET
inlawrev-4023	29	16	investment	investment	NOUN
inlawrev-4023	29	17	or	or	CCONJ
inlawrev-4023	29	18	"	"	PUNCT
inlawrev-4023	29	19	depreciable	depreciable	ADJ
inlawrev-4023	29	20	personal	personal	ADJ
inlawrev-4023	29	21	property	property	NOUN
inlawrev-4023	29	22	.	.	PUNCT
inlawrev-4023	30	1	"^	"^	VERB
inlawrev-4023	30	2	however	however	ADV
inlawrev-4023	30	3	,	,	PUNCT
inlawrev-4023	30	4	the	the	DET
inlawrev-4023	30	5	definition	definition	NOUN
inlawrev-4023	30	6	excludes	exclude	VERB
inlawrev-4023	30	7	"	"	PUNCT
inlawrev-4023	30	8	inventory	inventory	NOUN
inlawrev-4023	30	9	.	.	PUNCT
inlawrev-4023	31	1	"^	"^	PUNCT
inlawrev-4023	31	2	the	the	DET
inlawrev-4023	31	3	ga	ga	PROPN
inlawrev-4023	31	4	amended	amend	VERB
inlawrev-4023	31	5	ic	ic	PROPN
inlawrev-4023	31	6	6	6	NUM
inlawrev-4023	31	7	-	-	SYM
inlawrev-4023	31	8	1.1	1.1	NUM
inlawrev-4023	31	9	-	-	PUNCT
inlawrev-4023	31	10	2	2	NUM
inlawrev-4023	31	11	-	-	SYM
inlawrev-4023	31	12	7	7	NUM
inlawrev-4023	31	13	to	to	PART
inlawrev-4023	31	14	exempt	exempt	VERB
inlawrev-4023	31	15	"	"	PUNCT
inlawrev-4023	31	16	inventory	inventory	NOUN
inlawrev-4023	31	17	"	"	PUNCT
inlawrev-4023	31	18	from	from	ADP
inlawrev-4023	31	19	assessment	assessment	NOUN
inlawrev-4023	31	20	and	and	CCONJ
inlawrev-4023	31	21	taxation^	taxation^	NUM
inlawrev-4023	31	22	and	and	CCONJ
inlawrev-4023	31	23	the	the	DET
inlawrev-4023	31	24	amended	amend	VERB
inlawrev-4023	31	25	portion	portion	NOUN
inlawrev-4023	31	26	was	be	AUX
inlawrev-4023	31	27	made	make	VERB
inlawrev-4023	31	28	retroactive	retroactive	ADJ
inlawrev-4023	31	29	to	to	ADP
inlawrev-4023	31	30	january	january	PROPN
inlawrev-4023	31	31	1	1	NUM
inlawrev-4023	31	32	,	,	PUNCT
inlawrev-4023	31	33	2008.^	2008.^	NUM
inlawrev-4023	31	34	the	the	DET
inlawrev-4023	31	35	ga	ga	PROPN
inlawrev-4023	31	36	amended	amend	VERB
inlawrev-4023	31	37	ic	ic	PROPN
inlawrev-4023	31	38	6	6	NUM
inlawrev-4023	31	39	-	-	SYM
inlawrev-4023	31	40	1.1	1.1	NUM
inlawrev-4023	31	41	-	-	PUNCT
inlawrev-4023	31	42	4	4	NUM
inlawrev-4023	31	43	-	-	SYM
inlawrev-4023	31	44	17	17	NUM
inlawrev-4023	31	45	to	to	PART
inlawrev-4023	31	46	modify	modify	VERB
inlawrev-4023	31	47	the	the	DET
inlawrev-4023	31	48	procedures	procedure	NOUN
inlawrev-4023	31	49	for	for	ADP
inlawrev-4023	31	50	real	real	ADJ
inlawrev-4023	31	51	property	property	NOUN
inlawrev-4023	31	52	assessment.^	assessment.^	NOUN
inlawrev-4023	31	53	the	the	DET
inlawrev-4023	31	54	section	section	NOUN
inlawrev-4023	31	55	now	now	ADV
inlawrev-4023	31	56	grants	grant	VERB
inlawrev-4023	31	57	county	county	NOUN
inlawrev-4023	31	58	assessors	assessor	NOUN
inlawrev-4023	31	59	(	(	PUNCT
inlawrev-4023	31	60	subject	subject	ADJ
inlawrev-4023	31	61	to	to	ADP
inlawrev-4023	31	62	the	the	DET
inlawrev-4023	31	63	approval	approval	NOUN
inlawrev-4023	31	64	of	of	ADP
inlawrev-4023	31	65	the	the	DET
inlawrev-4023	31	66	dlgf	dlgf	NOUN
inlawrev-4023	31	67	)	)	PUNCT
inlawrev-4023	31	68	the	the	DET
inlawrev-4023	31	69	authority	authority	NOUN
inlawrev-4023	31	70	to	to	PART
inlawrev-4023	31	71	employ	employ	VERB
inlawrev-4023	31	72	"	"	PUNCT
inlawrev-4023	31	73	professional	professional	ADJ
inlawrev-4023	31	74	appraisers	appraiser	NOUN
inlawrev-4023	31	75	as	as	ADP
inlawrev-4023	31	76	technical	technical	ADJ
inlawrev-4023	31	77	advisors	advisor	NOUN
inlawrev-4023	31	78	for	for	ADP
inlawrev-4023	31	79	assessments	assessment	NOUN
inlawrev-4023	31	80	in	in	ADP
inlawrev-4023	31	81	all	all	DET
inlawrev-4023	31	82	townships	township	NOUN
inlawrev-4023	31	83	in	in	ADP
inlawrev-4023	31	84	the	the	DET
inlawrev-4023	31	85	county	county	NOUN
inlawrev-4023	31	86	.	.	PUNCT
inlawrev-4023	31	87	"	"	PUNCT
inlawrev-4023	32	1	^^	^^	CCONJ
inlawrev-4023	32	2	the	the	DET
inlawrev-4023	32	3	decision	decision	NOUN
inlawrev-4023	32	4	of	of	ADP
inlawrev-4023	32	5	a	a	DET
inlawrev-4023	32	6	county	county	NOUN
inlawrev-4023	32	7	assessor	assessor	NOUN
inlawrev-4023	32	8	"	"	PUNCT
inlawrev-4023	32	9	to	to	PART
inlawrev-4023	32	10	not	not	PART
inlawrev-4023	32	11	employ	employ	VERB
inlawrev-4023	32	12	"	"	PUNCT
inlawrev-4023	32	13	a	a	DET
inlawrev-4023	32	14	professional	professional	ADJ
inlawrev-4023	32	15	appraiser	appraiser	NOUN
inlawrev-4023	32	16	is	be	AUX
inlawrev-4023	32	17	also	also	ADV
inlawrev-4023	32	18	subject	subject	ADJ
inlawrev-4023	32	19	to	to	ADP
inlawrev-4023	32	20	approval	approval	NOUN
inlawrev-4023	32	21	by	by	ADP
inlawrev-4023	32	22	the	the	DET
inlawrev-4023	32	23	dlgf.^^	dlgf.^^	NOUN
inlawrev-4023	32	24	the	the	DET
inlawrev-4023	32	25	ga	ga	PROPN
inlawrev-4023	32	26	amended	amend	VERB
inlawrev-4023	32	27	ic	ic	PROPN
inlawrev-4023	32	28	6	6	NUM
inlawrev-4023	32	29	-	-	SYM
inlawrev-4023	32	30	1.1	1.1	NUM
inlawrev-4023	32	31	-	-	PUNCT
inlawrev-4023	32	32	4	4	NUM
inlawrev-4023	32	33	-	-	SYM
inlawrev-4023	32	34	19.5	19.5	NUM
inlawrev-4023	32	35	to	to	PART
inlawrev-4023	32	36	state	state	VERB
inlawrev-4023	32	37	that	that	SCONJ
inlawrev-4023	32	38	,	,	PUNCT
inlawrev-4023	32	39	in	in	ADP
inlawrev-4023	32	40	developing	develop	VERB
inlawrev-4023	32	41	contracts	contract	NOUN
inlawrev-4023	32	42	used	use	VERB
inlawrev-4023	32	43	for	for	ADP
inlawrev-4023	32	44	"	"	PUNCT
inlawrev-4023	32	45	securing	secure	VERB
inlawrev-4023	32	46	professional	professional	ADJ
inlawrev-4023	32	47	appraising	appraise	VERB
inlawrev-4023	32	48	services	service	NOUN
inlawrev-4023	32	49	"	"	PUNCT
inlawrev-4023	32	50	the	the	DET
inlawrev-4023	32	51	dlgf	dlgf	NOUN
inlawrev-4023	32	52	must	must	AUX
inlawrev-4023	32	53	include	include	VERB
inlawrev-4023	32	54	in	in	ADP
inlawrev-4023	32	55	the	the	DET
inlawrev-4023	32	56	1	1	NUM
inlawrev-4023	32	57	.	.	SYM
inlawrev-4023	32	58	2008	2008	NUM
inlawrev-4023	32	59	ind	ind	NOUN
inlawrev-4023	32	60	.	.	PUNCT
inlawrev-4023	33	1	acts	act	VERB
inlawrev-4023	33	2	2362	2362	NUM
inlawrev-4023	33	3	.	.	PUNCT
inlawrev-4023	34	1	2	2	X
inlawrev-4023	34	2	.	.	PUNCT
inlawrev-4023	34	3	/j	/j	INTJ
inlawrev-4023	34	4	.	.	PUNCT
inlawrev-4023	35	1	at	at	ADP
inlawrev-4023	35	2	2362	2362	NUM
inlawrev-4023	35	3	-	-	SYM
inlawrev-4023	35	4	63	63	NUM
inlawrev-4023	35	5	.	.	PUNCT
inlawrev-4023	35	6	3	3	X
inlawrev-4023	35	7	.	.	X
inlawrev-4023	35	8	i	i	PRON
inlawrev-4023	35	9	d.	d.	PROPN
inlawrev-4023	35	10	at	at	ADP
inlawrev-4023	35	11	2363	2363	NUM
inlawrev-4023	35	12	.	.	PUNCT
inlawrev-4023	36	1	4	4	X
inlawrev-4023	36	2	.	.	X
inlawrev-4023	37	1	i	i	PRON
inlawrev-4023	37	2	d.	d.	PROPN
inlawrev-4023	37	3	5	5	NUM
inlawrev-4023	37	4	.	.	PUNCT
inlawrev-4023	38	1	i	i	PRON
inlawrev-4023	38	2	d.	d.	PROPN
inlawrev-4023	38	3	6	6	NUM
inlawrev-4023	38	4	.	.	PUNCT
inlawrev-4023	39	1	i	i	PRON
inlawrev-4023	39	2	d.	d.	PROPN
inlawrev-4023	39	3	7	7	NUM
inlawrev-4023	39	4	.	.	PUNCT
inlawrev-4023	40	1	/^.	/^.	PUNCT
inlawrev-4023	40	2	at	at	ADP
inlawrev-4023	40	3	2364	2364	NUM
inlawrev-4023	40	4	.	.	PUNCT
inlawrev-4023	41	1	8	8	X
inlawrev-4023	41	2	.	.	PUNCT
inlawrev-4023	42	1	i	i	PRON
inlawrev-4023	42	2	d.	d.	PROPN
inlawrev-4023	42	3	9	9	NUM
inlawrev-4023	42	4	.	.	PUNCT
inlawrev-4023	43	1	i	i	PRON
inlawrev-4023	43	2	d.	d.	PROPN
inlawrev-4023	43	3	at	at	ADP
inlawrev-4023	43	4	2374	2374	NUM
inlawrev-4023	43	5	.	.	PUNCT
inlawrev-4023	44	1	10	10	NUM
inlawrev-4023	44	2	.	.	PUNCT
inlawrev-4023	45	1	i	i	PRON
inlawrev-4023	45	2	d.	d.	PROPN
inlawrev-4023	45	3	11	11	NUM
inlawrev-4023	45	4	.	.	PUNCT
inlawrev-4023	46	1	i	i	PRON
inlawrev-4023	46	2	d.	d.	PROPN
inlawrev-4023	46	3	2009	2009	NUM
inlawrev-4023	46	4	]	]	PUNCT
inlawrev-4023	46	5	tax	tax	NOUN
inlawrev-4023	46	6	law	law	NOUN
inlawrev-4023	46	7	1217	1217	NUM
inlawrev-4023	46	8	contracts	contract	VERB
inlawrev-4023	46	9	a	a	DET
inlawrev-4023	46	10	provision	provision	NOUN
inlawrev-4023	46	11	stating	state	VERB
inlawrev-4023	46	12	that	that	SCONJ
inlawrev-4023	46	13	the	the	DET
inlawrev-4023	46	14	dlgf	dlgf	NOUN
inlawrev-4023	46	15	is	be	AUX
inlawrev-4023	46	16	a	a	DET
inlawrev-4023	46	17	party	party	NOUN
inlawrev-4023	46	18	to	to	ADP
inlawrev-4023	46	19	the	the	DET
inlawrev-4023	46	20	contract.*^	contract.*^	PROPN
inlawrev-4023	46	21	the	the	DET
inlawrev-4023	46	22	ga	ga	PROPN
inlawrev-4023	46	23	amended	amend	VERB
inlawrev-4023	46	24	ic	ic	PROPN
inlawrev-4023	46	25	6	6	NUM
inlawrev-4023	46	26	-	-	SYM
inlawrev-4023	46	27	1.1	1.1	NUM
inlawrev-4023	46	28	-	-	PUNCT
inlawrev-4023	46	29	4	4	NUM
inlawrev-4023	46	30	-	-	PUNCT
inlawrev-4023	46	31	28.5.^^	28.5.^^	NUM
inlawrev-4023	46	32	the	the	DET
inlawrev-4023	46	33	section	section	NOUN
inlawrev-4023	46	34	now	now	ADV
inlawrev-4023	46	35	states	state	VERB
inlawrev-4023	46	36	that	that	SCONJ
inlawrev-4023	46	37	money	money	NOUN
inlawrev-4023	46	38	assigned	assign	VERB
inlawrev-4023	46	39	to	to	ADP
inlawrev-4023	46	40	a	a	DET
inlawrev-4023	46	41	''	''	PUNCT
inlawrev-4023	46	42	property	property	NOUN
inlawrev-4023	46	43	reassessment	reassessment	NOUN
inlawrev-4023	46	44	fund	fund	NOUN
inlawrev-4023	46	45	"	"	PUNCT
inlawrev-4023	46	46	through	through	ADP
inlawrev-4023	46	47	ic	ic	PROPN
inlawrev-4023	46	48	6	6	NUM
inlawrev-4023	46	49	-	-	SYM
inlawrev-4023	46	50	1	1	NUM
inlawrev-4023	46	51	.	.	PUNCT
inlawrev-4023	47	1	1	1	NUM
inlawrev-4023	47	2	-	-	SYM
inlawrev-4023	47	3	4	4	NUM
inlawrev-4023	47	4	-	-	SYM
inlawrev-4023	47	5	27.5	27.5	NUM
inlawrev-4023	47	6	may	may	AUX
inlawrev-4023	47	7	now	now	ADV
inlawrev-4023	47	8	be	be	AUX
inlawrev-4023	47	9	used	use	VERB
inlawrev-4023	47	10	to	to	PART
inlawrev-4023	47	11	fund	fund	VERB
inlawrev-4023	47	12	''	''	PUNCT
inlawrev-4023	47	13	payments	payment	NOUN
inlawrev-4023	47	14	to	to	ADP
inlawrev-4023	47	15	assessing	assess	VERB
inlawrev-4023	47	16	officials	official	NOUN
inlawrev-4023	47	17	and	and	CCONJ
inlawrev-4023	47	18	hearing	hear	VERB
inlawrev-4023	47	19	officers	officer	NOUN
inlawrev-4023	47	20	for	for	ADP
inlawrev-4023	47	21	county	county	NOUN
inlawrev-4023	47	22	property	property	NOUN
inlawrev-4023	47	23	tax	tax	NOUN
inlawrev-4023	47	24	assessment	assessment	NOUN
inlawrev-4023	47	25	boards	board	NOUN
inlawrev-4023	47	26	of	of	ADP
inlawrev-4023	47	27	appeals	appeal	NOUN
inlawrev-4023	47	28	.	.	PUNCT
inlawrev-4023	48	1	"^"^	"^"^	PROPN
inlawrev-4023	49	1	the	the	DET
inlawrev-4023	49	2	ga	ga	PROPN
inlawrev-4023	49	3	amended	amend	VERB
inlawrev-4023	49	4	the	the	DET
inlawrev-4023	49	5	"	"	PUNCT
inlawrev-4023	49	6	assessed	assessed	ADJ
inlawrev-4023	49	7	value	value	NOUN
inlawrev-4023	49	8	deductions	deduction	NOUN
inlawrev-4023	49	9	and	and	CCONJ
inlawrev-4023	49	10	deduction	deduction	NOUN
inlawrev-4023	49	11	procedures	procedure	NOUN
inlawrev-4023	49	12	"	"	PUNCT
inlawrev-4023	49	13	portion	portion	NOUN
inlawrev-4023	49	14	of	of	ADP
inlawrev-4023	49	15	the	the	DET
inlawrev-4023	49	16	indiana	indiana	PROPN
inlawrev-4023	49	17	code	code	PROPN
inlawrev-4023	49	18	to	to	PART
inlawrev-4023	49	19	include	include	VERB
inlawrev-4023	49	20	new	new	ADJ
inlawrev-4023	49	21	definitions	definition	NOUN
inlawrev-4023	49	22	that	that	PRON
inlawrev-4023	49	23	are	be	AUX
inlawrev-4023	49	24	applicable	applicable	ADJ
inlawrev-4023	49	25	to	to	ADP
inlawrev-4023	49	26	ic	ic	PROPN
inlawrev-4023	49	27	6	6	NUM
inlawrev-4023	49	28	-	-	SYM
inlawrev-4023	49	29	1.1	1.1	NUM
inlawrev-4023	49	30	-	-	SYM
inlawrev-4023	49	31	12.*^	12.*^	NUM
inlawrev-4023	49	32	for	for	ADP
inlawrev-4023	49	33	example	example	NOUN
inlawrev-4023	49	34	,	,	PUNCT
inlawrev-4023	49	35	ic	ic	PROPN
inlawrev-4023	49	36	6	6	NUM
inlawrev-4023	49	37	-	-	SYM
inlawrev-4023	49	38	1.1	1.1	NUM
inlawrev-4023	49	39	-	-	PUNCT
inlawrev-4023	49	40	12	12	NUM
inlawrev-4023	49	41	-	-	SYM
inlawrev-4023	49	42	37	37	NUM
inlawrev-4023	49	43	now	now	ADV
inlawrev-4023	49	44	includes	include	VERB
inlawrev-4023	49	45	definitions	definition	NOUN
inlawrev-4023	49	46	for	for	ADP
inlawrev-4023	49	47	"	"	PUNCT
inlawrev-4023	49	48	dwelling	dwell	VERB
inlawrev-4023	49	49	"	"	PUNCT
inlawrev-4023	49	50	and	and	CCONJ
inlawrev-4023	49	51	"	"	PUNCT
inlawrev-4023	49	52	homestead	homestead	NOUN
inlawrev-4023	49	53	.	.	PUNCT
inlawrev-4023	49	54	"	"	PUNCT
inlawrev-4023	50	1	^^	^^	PUNCT
inlawrev-4023	50	2	in	in	ADP
inlawrev-4023	50	3	addition	addition	NOUN
inlawrev-4023	50	4	,	,	PUNCT
inlawrev-4023	50	5	effective	effective	ADJ
inlawrev-4023	50	6	january	january	PROPN
inlawrev-4023	50	7	1	1	NUM
inlawrev-4023	50	8	,	,	PUNCT
inlawrev-4023	50	9	2009	2009	NUM
inlawrev-4023	50	10	,	,	PUNCT
inlawrev-4023	50	11	ic	ic	PROPN
inlawrev-4023	50	12	6	6	NUM
inlawrev-4023	50	13	-	-	SYM
inlawrev-4023	50	14	1.1	1.1	NUM
inlawrev-4023	50	15	-	-	PUNCT
inlawrev-4023	50	16	12	12	NUM
inlawrev-4023	50	17	-	-	SYM
inlawrev-4023	50	18	37	37	NUM
inlawrev-4023	50	19	requires	require	VERB
inlawrev-4023	50	20	the	the	DET
inlawrev-4023	50	21	dlgf	dlgf	NOUN
inlawrev-4023	50	22	to	to	PART
inlawrev-4023	50	23	"	"	PUNCT
inlawrev-4023	50	24	adopt	adopt	VERB
inlawrev-4023	50	25	"	"	PUNCT
inlawrev-4023	50	26	rules	rule	NOUN
inlawrev-4023	50	27	or	or	CCONJ
inlawrev-4023	50	28	guidelines	guideline	NOUN
inlawrev-4023	50	29	for	for	ADP
inlawrev-4023	50	30	applying	apply	VERB
inlawrev-4023	50	31	the	the	DET
inlawrev-4023	50	32	deduction	deduction	NOUN
inlawrev-4023	50	33	which	which	PRON
inlawrev-4023	50	34	is	be	AUX
inlawrev-4023	50	35	allowable	allowable	ADJ
inlawrev-4023	50	36	through	through	ADP
inlawrev-4023	50	37	that	that	DET
inlawrev-4023	50	38	section	section	NOUN
inlawrev-4023	50	39	.	.	PUNCT
inlawrev-4023	50	40	^^	^^	PUNCT
inlawrev-4023	51	1	the	the	DET
inlawrev-4023	51	2	new	new	ADJ
inlawrev-4023	51	3	section	section	NOUN
inlawrev-4023	51	4	also	also	ADV
inlawrev-4023	51	5	states	state	VERB
inlawrev-4023	51	6	that	that	SCONJ
inlawrev-4023	51	7	a	a	DET
inlawrev-4023	51	8	county	county	NOUN
inlawrev-4023	51	9	auditor	auditor	NOUN
inlawrev-4023	51	10	may	may	AUX
inlawrev-4023	51	11	not	not	PART
inlawrev-4023	51	12	grant	grant	VERB
inlawrev-4023	51	13	"	"	PUNCT
inlawrev-4023	51	14	an	an	DET
inlawrev-4023	51	15	individual	individual	NOUN
inlawrev-4023	51	16	or	or	CCONJ
inlawrev-4023	51	17	a	a	DET
inlawrev-4023	51	18	married	married	ADJ
inlawrev-4023	51	19	couple	couple	NOUN
inlawrev-4023	51	20	"	"	PUNCT
inlawrev-4023	51	21	a	a	DET
inlawrev-4023	51	22	deduction	deduction	NOUN
inlawrev-4023	51	23	if	if	SCONJ
inlawrev-4023	51	24	:	:	PUNCT
inlawrev-4023	51	25	(	(	PUNCT
inlawrev-4023	51	26	1	1	X
inlawrev-4023	51	27	)	)	PUNCT
inlawrev-4023	51	28	the	the	DET
inlawrev-4023	51	29	individual	individual	ADJ
inlawrev-4023	51	30	or	or	CCONJ
inlawrev-4023	51	31	married	married	ADJ
inlawrev-4023	51	32	couple	couple	NOUN
inlawrev-4023	51	33	has	have	AUX
inlawrev-4023	51	34	claimed	claim	VERB
inlawrev-4023	51	35	the	the	DET
inlawrev-4023	51	36	deduction	deduction	NOUN
inlawrev-4023	51	37	on	on	ADP
inlawrev-4023	51	38	more	more	ADJ
inlawrev-4023	51	39	than	than	ADP
inlawrev-4023	51	40	one	one	NUM
inlawrev-4023	51	41	application	application	NOUN
inlawrev-4023	51	42	,	,	PUNCT
inlawrev-4023	51	43	and	and	CCONJ
inlawrev-4023	51	44	(	(	PUNCT
inlawrev-4023	51	45	2	2	X
inlawrev-4023	51	46	)	)	PUNCT
inlawrev-4023	51	47	the	the	DET
inlawrev-4023	51	48	two	two	NUM
inlawrev-4023	51	49	applications	application	NOUN
inlawrev-4023	51	50	claim	claim	VERB
inlawrev-4023	51	51	the	the	DET
inlawrev-4023	51	52	deduction	deduction	NOUN
inlawrev-4023	51	53	for	for	ADP
inlawrev-4023	51	54	different	different	ADJ
inlawrev-4023	51	55	property	property	NOUN
inlawrev-4023	51	56	.	.	PUNCT
inlawrev-4023	51	57	^^	^^	PUNCT
inlawrev-4023	52	1	the	the	DET
inlawrev-4023	52	2	ga	ga	PROPN
inlawrev-4023	52	3	added	add	VERB
inlawrev-4023	52	4	a	a	DET
inlawrev-4023	52	5	new	new	ADJ
inlawrev-4023	52	6	section	section	NOUN
inlawrev-4023	52	7	to	to	ADP
inlawrev-4023	52	8	ic	ic	PROPN
inlawrev-4023	52	9	61	61	NUM
inlawrev-4023	52	10	.	.	NOUN
inlawrev-4023	53	1	1	1	NUM
inlawrev-4023	53	2	1	1	NUM
inlawrev-4023	53	3	2	2	NUM
inlawrev-4023	53	4	-	-	SYM
inlawrev-4023	53	5	37.5	37.5	NUM
inlawrev-4023	53	6	.	.	PUNCT
inlawrev-4023	54	1	*	*	PUNCT
inlawrev-4023	54	2	^	^	PUNCT
inlawrev-4023	54	3	through	through	ADP
inlawrev-4023	54	4	the	the	DET
inlawrev-4023	54	5	new	new	ADJ
inlawrev-4023	54	6	section	section	NOUN
inlawrev-4023	54	7	,	,	PUNCT
inlawrev-4023	54	8	a	a	DET
inlawrev-4023	54	9	person	person	NOUN
inlawrev-4023	54	10	entitled	entitle	VERB
inlawrev-4023	54	11	to	to	ADP
inlawrev-4023	54	12	a	a	DET
inlawrev-4023	54	13	standard	standard	ADJ
inlawrev-4023	54	14	deduction	deduction	NOUN
inlawrev-4023	54	15	for	for	ADP
inlawrev-4023	54	16	real	real	ADJ
inlawrev-4023	54	17	property	property	NOUN
inlawrev-4023	54	18	through	through	ADP
inlawrev-4023	54	19	ic	ic	PROPN
inlawrev-4023	54	20	6	6	NUM
inlawrev-4023	54	21	-	-	SYM
inlawrev-4023	54	22	1	1	NUM
inlawrev-4023	54	23	.	.	NOUN
inlawrev-4023	54	24	1	1	NUM
inlawrev-4023	54	25	-	-	SYM
inlawrev-4023	54	26	1237	1237	NUM
inlawrev-4023	54	27	,	,	PUNCT
inlawrev-4023	54	28	the	the	DET
inlawrev-4023	54	29	standard	standard	ADJ
inlawrev-4023	54	30	deduction	deduction	NOUN
inlawrev-4023	54	31	for	for	ADP
inlawrev-4023	54	32	homesteads	homestead	NOUN
inlawrev-4023	54	33	,	,	PUNCT
inlawrev-4023	54	34	is	be	AUX
inlawrev-4023	54	35	also	also	ADV
inlawrev-4023	54	36	entitled	entitle	VERB
inlawrev-4023	54	37	to	to	ADP
inlawrev-4023	54	38	a	a	DET
inlawrev-4023	54	39	"	"	PUNCT
inlawrev-4023	54	40	supplemental	supplemental	ADJ
inlawrev-4023	54	41	deduction	deduction	NOUN
inlawrev-4023	54	42	.	.	PUNCT
inlawrev-4023	55	1	"^^	"^^	VERB
inlawrev-4023	55	2	the	the	DET
inlawrev-4023	55	3	supplemental	supplemental	ADJ
inlawrev-4023	55	4	deduction	deduction	NOUN
inlawrev-4023	55	5	is	be	AUX
inlawrev-4023	55	6	to	to	PART
inlawrev-4023	55	7	be	be	AUX
inlawrev-4023	55	8	applied	apply	VERB
inlawrev-4023	55	9	after	after	ADP
inlawrev-4023	55	10	the	the	DET
inlawrev-4023	55	11	standard	standard	ADJ
inlawrev-4023	55	12	deduction	deduction	NOUN
inlawrev-4023	55	13	,	,	PUNCT
inlawrev-4023	55	14	"	"	PUNCT
inlawrev-4023	55	15	but	but	CCONJ
inlawrev-4023	55	16	before	before	ADP
inlawrev-4023	55	17	the	the	DET
inlawrev-4023	55	18	application	application	NOUN
inlawrev-4023	55	19	of	of	ADP
inlawrev-4023	55	20	any	any	DET
inlawrev-4023	55	21	other	other	ADJ
inlawrev-4023	55	22	deduction	deduction	NOUN
inlawrev-4023	55	23	,	,	PUNCT
inlawrev-4023	55	24	exemption	exemption	NOUN
inlawrev-4023	55	25	,	,	PUNCT
inlawrev-4023	55	26	or	or	CCONJ
inlawrev-4023	55	27	credit	credit	NOUN
inlawrev-4023	55	28	.	.	PUNCT
inlawrev-4023	56	1	"^^	"^^	VERB
inlawrev-4023	56	2	the	the	DET
inlawrev-4023	56	3	supplemental	supplemental	ADJ
inlawrev-4023	56	4	deduction	deduction	NOUN
inlawrev-4023	56	5	is	be	AUX
inlawrev-4023	56	6	equal	equal	ADJ
inlawrev-4023	56	7	to	to	ADP
inlawrev-4023	56	8	35	35	NUM
inlawrev-4023	56	9	%	%	NOUN
inlawrev-4023	56	10	of	of	ADP
inlawrev-4023	56	11	the	the	DET
inlawrev-4023	56	12	assessed	assess	VERB
inlawrev-4023	56	13	value	value	NOUN
inlawrev-4023	56	14	of	of	ADP
inlawrev-4023	56	15	the	the	DET
inlawrev-4023	56	16	property	property	NOUN
inlawrev-4023	56	17	that	that	PRON
inlawrev-4023	56	18	is	be	AUX
inlawrev-4023	56	19	not	not	PART
inlawrev-4023	56	20	more	more	ADJ
inlawrev-4023	56	21	than	than	ADP
inlawrev-4023	56	22	$	$	SYM
inlawrev-4023	56	23	600,000	600,000	NUM
inlawrev-4023	56	24	,	,	PUNCT
inlawrev-4023	56	25	plus	plus	CCONJ
inlawrev-4023	56	26	25	25	NUM
inlawrev-4023	56	27	%	%	NOUN
inlawrev-4023	56	28	of	of	ADP
inlawrev-4023	56	29	the	the	DET
inlawrev-4023	56	30	assessed	assess	VERB
inlawrev-4023	56	31	value	value	NOUN
inlawrev-4023	56	32	of	of	ADP
inlawrev-4023	56	33	the	the	DET
inlawrev-4023	56	34	property	property	NOUN
inlawrev-4023	56	35	that	that	PRON
inlawrev-4023	56	36	exceeds	exceed	VERB
inlawrev-4023	56	37	$	$	SYM
inlawrev-4023	56	38	600,000.^^	600,000.^^	NUM
inlawrev-4023	56	39	the	the	DET
inlawrev-4023	56	40	ga	ga	PROPN
inlawrev-4023	56	41	amended	amend	VERB
inlawrev-4023	56	42	ic	ic	PROPN
inlawrev-4023	56	43	6	6	NUM
inlawrev-4023	56	44	-	-	SYM
inlawrev-4023	56	45	1.1	1.1	NUM
inlawrev-4023	56	46	-	-	PUNCT
inlawrev-4023	56	47	15	15	NUM
inlawrev-4023	56	48	-	-	SYM
inlawrev-4023	56	49	1	1	NUM
inlawrev-4023	56	50	to	to	PART
inlawrev-4023	56	51	grant	grant	VERB
inlawrev-4023	56	52	taxpayers	taxpayer	NOUN
inlawrev-4023	56	53	the	the	DET
inlawrev-4023	56	54	ability	ability	NOUN
inlawrev-4023	56	55	to	to	PART
inlawrev-4023	56	56	have	have	AUX
inlawrev-4023	56	57	the	the	DET
inlawrev-4023	56	58	ptaboa	ptaboa	NOUN
inlawrev-4023	56	59	review	review	VERB
inlawrev-4023	56	60	"	"	PUNCT
inlawrev-4023	56	61	either	either	CCONJ
inlawrev-4023	56	62	or	or	CCONJ
inlawrev-4023	56	63	both	both	PRON
inlawrev-4023	56	64	"	"	PUNCT
inlawrev-4023	56	65	the	the	DET
inlawrev-4023	56	66	taxpayer	taxpayer	NOUN
inlawrev-4023	56	67	's	's	PART
inlawrev-4023	56	68	assessment	assessment	NOUN
inlawrev-4023	56	69	of	of	ADP
inlawrev-4023	56	70	tangible	tangible	ADJ
inlawrev-4023	56	71	property	property	NOUN
inlawrev-4023	56	72	or	or	CCONJ
inlawrev-4023	56	73	a	a	DET
inlawrev-4023	56	74	deduction	deduction	NOUN
inlawrev-4023	56	75	which	which	PRON
inlawrev-4023	56	76	is	be	AUX
inlawrev-4023	56	77	authorized	authorize	VERB
inlawrev-4023	56	78	by	by	ADP
inlawrev-4023	56	79	the	the	DET
inlawrev-4023	56	80	statute	statute	NOUN
inlawrev-4023	56	81	.	.	PUNCT
inlawrev-4023	56	82	^^	^^	PUNCT
inlawrev-4023	57	1	the	the	DET
inlawrev-4023	57	2	ga	ga	PROPN
inlawrev-4023	57	3	amended	amend	VERB
inlawrev-4023	57	4	the	the	DET
inlawrev-4023	57	5	"	"	PUNCT
inlawrev-4023	57	6	tax	tax	NOUN
inlawrev-4023	57	7	increment	increment	NOUN
inlawrev-4023	57	8	replacement	replacement	NOUN
inlawrev-4023	57	9	"	"	PUNCT
inlawrev-4023	57	10	portion	portion	NOUN
inlawrev-4023	57	11	of	of	ADP
inlawrev-4023	57	12	ic	ic	PROPN
inlawrev-4023	57	13	6	6	NUM
inlawrev-4023	57	14	-	-	PUNCT
inlawrev-4023	57	15	1.121.2	1.121.2	NUM
inlawrev-4023	57	16	-	-	PUNCT
inlawrev-4023	57	17	12.^"^	12.^"^	NUM
inlawrev-4023	57	18	the	the	DET
inlawrev-4023	57	19	section	section	NOUN
inlawrev-4023	57	20	now	now	ADV
inlawrev-4023	57	21	applies	apply	VERB
inlawrev-4023	57	22	if	if	SCONJ
inlawrev-4023	57	23	the	the	DET
inlawrev-4023	57	24	tax	tax	NOUN
inlawrev-4023	57	25	increment	increment	NOUN
inlawrev-4023	57	26	replacement	replacement	NOUN
inlawrev-4023	57	27	amount	amount	NOUN
inlawrev-4023	57	28	in	in	ADP
inlawrev-4023	57	29	an	an	DET
inlawrev-4023	57	30	allocation	allocation	NOUN
inlawrev-4023	57	31	area	area	NOUN
inlawrev-4023	57	32	is	be	AUX
inlawrev-4023	57	33	greater	great	ADJ
inlawrev-4023	57	34	than	than	ADP
inlawrev-4023	57	35	zero.^^	zero.^^	NOUN
inlawrev-4023	57	36	after	after	ADP
inlawrev-4023	57	37	a	a	DET
inlawrev-4023	57	38	public	public	ADJ
inlawrev-4023	57	39	hearing	hearing	NOUN
inlawrev-4023	57	40	,	,	PUNCT
inlawrev-4023	57	41	a	a	DET
inlawrev-4023	57	42	governing	govern	VERB
inlawrev-4023	57	43	body	body	NOUN
inlawrev-4023	57	44	may	may	AUX
inlawrev-4023	57	45	(	(	PUNCT
inlawrev-4023	57	46	1	1	X
inlawrev-4023	57	47	)	)	PUNCT
inlawrev-4023	57	48	impose	impose	VERB
inlawrev-4023	57	49	a	a	DET
inlawrev-4023	57	50	special	special	ADJ
inlawrev-4023	57	51	assessment	assessment	NOUN
inlawrev-4023	57	52	on	on	ADP
inlawrev-4023	57	53	property	property	NOUN
inlawrev-4023	57	54	owners	owner	NOUN
inlawrev-4023	57	55	in	in	ADP
inlawrev-4023	57	56	the	the	DET
inlawrev-4023	57	57	area	area	NOUN
inlawrev-4023	57	58	to	to	PART
inlawrev-4023	57	59	raise	raise	VERB
inlawrev-4023	57	60	an	an	DET
inlawrev-4023	57	61	amount	amount	NOUN
inlawrev-4023	57	62	that	that	PRON
inlawrev-4023	57	63	does	do	AUX
inlawrev-4023	57	64	not	not	PART
inlawrev-4023	57	65	exceed	exceed	VERB
inlawrev-4023	57	66	the	the	DET
inlawrev-4023	57	67	tax	tax	NOUN
inlawrev-4023	57	68	increment	increment	NOUN
inlawrev-4023	57	69	replacement	replacement	NOUN
inlawrev-4023	57	70	,	,	PUNCT
inlawrev-4023	57	71	(	(	PUNCT
inlawrev-4023	57	72	2	2	X
inlawrev-4023	57	73	)	)	PUNCT
inlawrev-4023	57	74	impose	impose	VERB
inlawrev-4023	57	75	a	a	DET
inlawrev-4023	57	76	tax	tax	NOUN
inlawrev-4023	57	77	on	on	ADP
inlawrev-4023	57	78	12	12	NUM
inlawrev-4023	57	79	.	.	PUNCT
inlawrev-4023	58	1	i	i	PRON
inlawrev-4023	58	2	d.	d.	PROPN
inlawrev-4023	58	3	at	at	ADP
inlawrev-4023	58	4	2376	2376	NUM
inlawrev-4023	58	5	.	.	PUNCT
inlawrev-4023	59	1	13	13	NUM
inlawrev-4023	59	2	.	.	X
inlawrev-4023	59	3	mat	mat	NOUN
inlawrev-4023	59	4	2380	2380	NUM
inlawrev-4023	59	5	-	-	SYM
inlawrev-4023	59	6	81	81	NUM
inlawrev-4023	59	7	.	.	PUNCT
inlawrev-4023	60	1	14	14	NUM
inlawrev-4023	60	2	.	.	PUNCT
inlawrev-4023	61	1	/j	/j	INTJ
inlawrev-4023	61	2	.	.	PUNCT
inlawrev-4023	62	1	at	at	ADP
inlawrev-4023	62	2	2381	2381	NUM
inlawrev-4023	62	3	.	.	PUNCT
inlawrev-4023	63	1	15	15	NUM
inlawrev-4023	63	2	.	.	X
inlawrev-4023	63	3	see	see	VERB
inlawrev-4023	63	4	i	i	PRON
inlawrev-4023	63	5	d.	d.	PROPN
inlawrev-4023	63	6	at	at	ADP
inlawrev-4023	63	7	2413	2413	NUM
inlawrev-4023	63	8	.	.	PUNCT
inlawrev-4023	64	1	16	16	NUM
inlawrev-4023	64	2	.	.	PUNCT
inlawrev-4023	65	1	i	i	PRON
inlawrev-4023	65	2	d.	d.	PROPN
inlawrev-4023	65	3	17	17	NUM
inlawrev-4023	65	4	.	.	PUNCT
inlawrev-4023	66	1	/^.	/^.	PUNCT
inlawrev-4023	67	1	at	at	ADP
inlawrev-4023	67	2	2415	2415	NUM
inlawrev-4023	67	3	.	.	PUNCT
inlawrev-4023	68	1	18	18	NUM
inlawrev-4023	68	2	.	.	PUNCT
inlawrev-4023	69	1	i	i	PRON
inlawrev-4023	69	2	d.	d.	PROPN
inlawrev-4023	69	3	19	19	NUM
inlawrev-4023	69	4	.	.	PUNCT
inlawrev-4023	70	1	i	i	PRON
inlawrev-4023	70	2	d.	d.	PROPN
inlawrev-4023	70	3	20	20	NUM
inlawrev-4023	70	4	.	.	PUNCT
inlawrev-4023	71	1	i	i	PRON
inlawrev-4023	71	2	d.	d.	PROPN
inlawrev-4023	71	3	21	21	NUM
inlawrev-4023	71	4	.	.	PUNCT
inlawrev-4023	72	1	i	i	PRON
inlawrev-4023	72	2	d.	d.	PROPN
inlawrev-4023	72	3	22	22	NUM
inlawrev-4023	72	4	.	.	PUNCT
inlawrev-4023	73	1	i	i	PRON
inlawrev-4023	73	2	d.	d.	PROPN
inlawrev-4023	73	3	23	23	NUM
inlawrev-4023	73	4	.	.	PUNCT
inlawrev-4023	73	5	mat	mat	NOUN
inlawrev-4023	73	6	2446	2446	NUM
inlawrev-4023	73	7	.	.	PUNCT
inlawrev-4023	74	1	24	24	NUM
inlawrev-4023	74	2	.	.	PUNCT
inlawrev-4023	75	1	i	i	PRON
inlawrev-4023	75	2	d.	d.	PROPN
inlawrev-4023	75	3	at	at	ADP
inlawrev-4023	75	4	2549	2549	NUM
inlawrev-4023	75	5	.	.	PUNCT
inlawrev-4023	76	1	25	25	NUM
inlawrev-4023	76	2	.	.	PUNCT
inlawrev-4023	77	1	i	i	PRON
inlawrev-4023	77	2	d.	d.	PROPN
inlawrev-4023	77	3	1218	1218	NUM
inlawrev-4023	77	4	indiana	indiana	PROPN
inlawrev-4023	77	5	law	law	PROPN
inlawrev-4023	77	6	review	review	NOUN
inlawrev-4023	78	1	[	[	X
inlawrev-4023	78	2	vol	vol	NOUN
inlawrev-4023	78	3	.	.	PUNCT
inlawrev-4023	79	1	42:1215	42:1215	NUM
inlawrev-4023	79	2	all	all	DET
inlawrev-4023	79	3	taxable	taxable	ADJ
inlawrev-4023	79	4	property	property	NOUN
inlawrev-4023	79	5	in	in	ADP
inlawrev-4023	79	6	the	the	DET
inlawrev-4023	79	7	district	district	NOUN
inlawrev-4023	79	8	of	of	ADP
inlawrev-4023	79	9	the	the	DET
inlawrev-4023	79	10	governing	govern	VERB
inlawrev-4023	79	11	body	body	NOUN
inlawrev-4023	79	12	to	to	PART
inlawrev-4023	79	13	raise	raise	VERB
inlawrev-4023	79	14	an	an	DET
inlawrev-4023	79	15	amount	amount	NOUN
inlawrev-4023	79	16	that	that	PRON
inlawrev-4023	79	17	does	do	AUX
inlawrev-4023	79	18	not	not	PART
inlawrev-4023	79	19	exceed	exceed	VERB
inlawrev-4023	79	20	the	the	DET
inlawrev-4023	79	21	tax	tax	NOUN
inlawrev-4023	79	22	increment	increment	NOUN
inlawrev-4023	79	23	replacement	replacement	NOUN
inlawrev-4023	79	24	amount	amount	NOUN
inlawrev-4023	79	25	,	,	PUNCT
inlawrev-4023	79	26	and	and	CCONJ
inlawrev-4023	79	27	(	(	PUNCT
inlawrev-4023	79	28	3	3	X
inlawrev-4023	79	29	)	)	PUNCT
inlawrev-4023	79	30	reduce	reduce	VERB
inlawrev-4023	79	31	the	the	DET
inlawrev-4023	79	32	base	base	NOUN
inlawrev-4023	79	33	assessed	assess	VERB
inlawrev-4023	79	34	value	value	NOUN
inlawrev-4023	79	35	ofproperty	ofproperty	NOUN
inlawrev-4023	79	36	to	to	ADP
inlawrev-4023	79	37	an	an	DET
inlawrev-4023	79	38	amount	amount	NOUN
inlawrev-4023	79	39	that	that	PRON
inlawrev-4023	79	40	increases	increase	VERB
inlawrev-4023	79	41	the	the	DET
inlawrev-4023	79	42	tax	tax	NOUN
inlawrev-4023	79	43	increment	increment	NOUN
inlawrev-4023	79	44	revenues	revenue	NOUN
inlawrev-4023	79	45	in	in	ADP
inlawrev-4023	79	46	the	the	DET
inlawrev-4023	79	47	area	area	NOUN
inlawrev-4023	79	48	to	to	ADP
inlawrev-4023	79	49	an	an	DET
inlawrev-4023	79	50	amount	amount	NOUN
inlawrev-4023	79	51	that	that	PRON
inlawrev-4023	79	52	does	do	AUX
inlawrev-4023	79	53	not	not	PART
inlawrev-4023	79	54	exceed	exceed	VERB
inlawrev-4023	79	55	the	the	DET
inlawrev-4023	79	56	tax	tax	NOUN
inlawrev-4023	79	57	increment	increment	NOUN
inlawrev-4023	79	58	replacement	replacement	NOUN
inlawrev-4023	79	59	amount.^^	amount.^^	NOUN
inlawrev-4023	80	1	after	after	SCONJ
inlawrev-4023	80	2	the	the	DET
inlawrev-4023	80	3	proposal	proposal	NOUN
inlawrev-4023	80	4	of	of	ADP
inlawrev-4023	80	5	the	the	DET
inlawrev-4023	80	6	governing	govern	VERB
inlawrev-4023	80	7	body	body	NOUN
inlawrev-4023	80	8	is	be	AUX
inlawrev-4023	80	9	submitted	submit	VERB
inlawrev-4023	80	10	to	to	ADP
inlawrev-4023	80	11	the	the	DET
inlawrev-4023	80	12	legislative	legislative	ADJ
inlawrev-4023	80	13	body	body	NOUN
inlawrev-4023	80	14	of	of	ADP
inlawrev-4023	80	15	the	the	DET
inlawrev-4023	80	16	unit	unit	NOUN
inlawrev-4023	80	17	that	that	PRON
inlawrev-4023	80	18	established	establish	VERB
inlawrev-4023	80	19	the	the	DET
inlawrev-4023	80	20	district	district	NOUN
inlawrev-4023	80	21	,	,	PUNCT
inlawrev-4023	80	22	the	the	DET
inlawrev-4023	80	23	legislative	legislative	ADJ
inlawrev-4023	80	24	body	body	NOUN
inlawrev-4023	80	25	can	can	AUX
inlawrev-4023	80	26	reduce	reduce	VERB
inlawrev-4023	80	27	the	the	DET
inlawrev-4023	80	28	assessment	assessment	NOUN
inlawrev-4023	80	29	,	,	PUNCT
inlawrev-4023	80	30	increase	increase	VERB
inlawrev-4023	80	31	the	the	DET
inlawrev-4023	80	32	assessment	assessment	NOUN
inlawrev-4023	80	33	,	,	PUNCT
inlawrev-4023	80	34	or	or	CCONJ
inlawrev-4023	80	35	choose	choose	VERB
inlawrev-4023	80	36	to	to	PART
inlawrev-4023	80	37	take	take	VERB
inlawrev-4023	80	38	no	no	PRON
inlawrev-4023	80	39	action.^^	action.^^	NOUN
inlawrev-4023	81	1	any	any	DET
inlawrev-4023	81	2	person	person	NOUN
inlawrev-4023	81	3	who	who	PRON
inlawrev-4023	81	4	files	file	VERB
inlawrev-4023	81	5	a	a	DET
inlawrev-4023	81	6	written	write	VERB
inlawrev-4023	81	7	remonstrance	remonstrance	NOUN
inlawrev-4023	81	8	with	with	ADP
inlawrev-4023	81	9	the	the	DET
inlawrev-4023	81	10	governing	govern	VERB
inlawrev-4023	81	11	body	body	NOUN
inlawrev-4023	81	12	,	,	PUNCT
inlawrev-4023	81	13	and	and	CCONJ
inlawrev-4023	81	14	is	be	AUX
inlawrev-4023	81	15	"	"	PUNCT
inlawrev-4023	81	16	aggrieved	aggrieve	VERB
inlawrev-4023	81	17	"	"	PUNCT
inlawrev-4023	81	18	by	by	ADP
inlawrev-4023	81	19	the	the	DET
inlawrev-4023	81	20	action	action	NOUN
inlawrev-4023	81	21	taken	take	VERB
inlawrev-4023	81	22	,	,	PUNCT
inlawrev-4023	81	23	has	have	AUX
inlawrev-4023	81	24	ten	ten	NUM
inlawrev-4023	81	25	days	day	NOUN
inlawrev-4023	81	26	after	after	SCONJ
inlawrev-4023	81	27	the	the	DET
inlawrev-4023	81	28	action	action	NOUN
inlawrev-4023	81	29	to	to	PART
inlawrev-4023	81	30	object	object	VERB
inlawrev-4023	81	31	.	.	PUNCT
inlawrev-4023	82	1	^^	^^	PUNCT
inlawrev-4023	82	2	further	far	ADV
inlawrev-4023	82	3	,	,	PUNCT
inlawrev-4023	82	4	if	if	SCONJ
inlawrev-4023	82	5	such	such	ADJ
inlawrev-4023	82	6	remonstrating	remonstrate	VERB
inlawrev-4023	82	7	person	person	NOUN
inlawrev-4023	82	8	wishes	wish	VERB
inlawrev-4023	82	9	to	to	PART
inlawrev-4023	82	10	proceed	proceed	VERB
inlawrev-4023	82	11	further	far	ADV
inlawrev-4023	82	12	with	with	ADP
inlawrev-4023	82	13	respect	respect	NOUN
inlawrev-4023	82	14	to	to	ADP
inlawrev-4023	82	15	this	this	DET
inlawrev-4023	82	16	matter	matter	NOUN
inlawrev-4023	82	17	,	,	PUNCT
inlawrev-4023	82	18	then	then	ADV
inlawrev-4023	82	19	such	such	ADJ
inlawrev-4023	82	20	remonstrator	remonstrator	NOUN
inlawrev-4023	82	21	must	must	AUX
inlawrev-4023	82	22	file	file	VERB
inlawrev-4023	82	23	an	an	DET
inlawrev-4023	82	24	action	action	NOUN
inlawrev-4023	82	25	in	in	ADP
inlawrev-4023	82	26	the	the	DET
inlawrev-4023	82	27	circuit	circuit	NOUN
inlawrev-4023	82	28	or	or	CCONJ
inlawrev-4023	82	29	superior	superior	ADJ
inlawrev-4023	82	30	court.^^	court.^^	PUNCT
inlawrev-4023	83	1	however	however	ADV
inlawrev-4023	83	2	,	,	PUNCT
inlawrev-4023	83	3	the	the	DET
inlawrev-4023	83	4	only	only	ADJ
inlawrev-4023	83	5	ground	ground	NOUN
inlawrev-4023	83	6	with	with	ADP
inlawrev-4023	83	7	respect	respect	NOUN
inlawrev-4023	83	8	to	to	ADP
inlawrev-4023	83	9	which	which	PRON
inlawrev-4023	83	10	a	a	DET
inlawrev-4023	83	11	remonstrator	remonstrator	NOUN
inlawrev-4023	83	12	may	may	AUX
inlawrev-4023	83	13	object	object	VERB
inlawrev-4023	83	14	"	"	PUNCT
inlawrev-4023	83	15	is	be	AUX
inlawrev-4023	83	16	whether	whether	SCONJ
inlawrev-4023	83	17	the	the	DET
inlawrev-4023	83	18	proposed	propose	VERB
inlawrev-4023	83	19	special	special	ADJ
inlawrev-4023	83	20	assessment	assessment	NOUN
inlawrev-4023	83	21	or	or	CCONJ
inlawrev-4023	83	22	tax	tax	NOUN
inlawrev-4023	83	23	will	will	AUX
inlawrev-4023	83	24	help	help	VERB
inlawrev-4023	83	25	achieve	achieve	VERB
inlawrev-4023	83	26	the	the	DET
inlawrev-4023	83	27	redevelopment	redevelopment	NOUN
inlawrev-4023	83	28	of	of	ADP
inlawrev-4023	83	29	economic	economic	ADJ
inlawrev-4023	83	30	development	development	NOUN
inlawrev-4023	83	31	objectives	objective	NOUN
inlawrev-4023	83	32	for	for	ADP
inlawrev-4023	83	33	the	the	DET
inlawrev-4023	83	34	allocation	allocation	NOUN
inlawrev-4023	83	35	area	area	NOUN
inlawrev-4023	83	36	or	or	CCONJ
inlawrev-4023	83	37	honor	honor	VERB
inlawrev-4023	83	38	its	its	PRON
inlawrev-4023	83	39	obligations	obligation	NOUN
inlawrev-4023	83	40	related	relate	VERB
inlawrev-4023	83	41	to	to	ADP
inlawrev-4023	83	42	the	the	DET
inlawrev-4023	83	43	allocation	allocation	NOUN
inlawrev-4023	83	44	area	area	NOUN
inlawrev-4023	83	45	.	.	PUNCT
inlawrev-4023	84	1	"^^	"^^	VERB
inlawrev-4023	84	2	the	the	DET
inlawrev-4023	84	3	judgment	judgment	NOUN
inlawrev-4023	84	4	of	of	ADP
inlawrev-4023	84	5	the	the	DET
inlawrev-4023	84	6	circuit	circuit	NOUN
inlawrev-4023	84	7	or	or	CCONJ
inlawrev-4023	84	8	superior	superior	ADJ
inlawrev-4023	84	9	court	court	NOUN
inlawrev-4023	84	10	is	be	AUX
inlawrev-4023	84	11	conclusive	conclusive	ADJ
inlawrev-4023	84	12	unless	unless	SCONJ
inlawrev-4023	84	13	an	an	DET
inlawrev-4023	84	14	appeal	appeal	NOUN
inlawrev-4023	84	15	is	be	AUX
inlawrev-4023	84	16	taken.^^	taken.^^	NUM
inlawrev-4023	84	17	the	the	DET
inlawrev-4023	84	18	ga	ga	PROPN
inlawrev-4023	84	19	added	add	VERB
inlawrev-4023	84	20	new	new	ADJ
inlawrev-4023	84	21	section	section	NOUN
inlawrev-4023	84	22	ic	ic	PROPN
inlawrev-4023	84	23	6	6	NUM
inlawrev-4023	84	24	-	-	SYM
inlawrev-4023	84	25	1.1	1.1	NUM
inlawrev-4023	84	26	-	-	PUNCT
inlawrev-4023	84	27	21.2	21.2	NUM
inlawrev-4023	84	28	-	-	PUNCT
inlawrev-4023	84	29	16.^^	16.^^	NUM
inlawrev-4023	84	30	if	if	SCONJ
inlawrev-4023	84	31	the	the	DET
inlawrev-4023	84	32	tax	tax	NOUN
inlawrev-4023	84	33	increment	increment	NOUN
inlawrev-4023	84	34	replacement	replacement	NOUN
inlawrev-4023	84	35	amount	amount	NOUN
inlawrev-4023	84	36	for	for	ADP
inlawrev-4023	84	37	an	an	DET
inlawrev-4023	84	38	allocation	allocation	NOUN
inlawrev-4023	84	39	area	area	NOUN
inlawrev-4023	84	40	in	in	ADP
inlawrev-4023	84	41	a	a	DET
inlawrev-4023	84	42	district	district	NOUN
inlawrev-4023	84	43	is	be	AUX
inlawrev-4023	84	44	less	less	ADJ
inlawrev-4023	84	45	than	than	ADP
inlawrev-4023	84	46	zero	zero	NUM
inlawrev-4023	84	47	,	,	PUNCT
inlawrev-4023	84	48	then	then	ADV
inlawrev-4023	84	49	that	that	DET
inlawrev-4023	84	50	district	district	NOUN
inlawrev-4023	84	51	's	's	PART
inlawrev-4023	84	52	governing	govern	VERB
inlawrev-4023	84	53	body	body	NOUN
inlawrev-4023	84	54	"	"	PUNCT
inlawrev-4023	84	55	shall	shall	AUX
inlawrev-4023	84	56	increase	increase	VERB
inlawrev-4023	84	57	the	the	DET
inlawrev-4023	84	58	base	base	NOUN
inlawrev-4023	84	59	assessed	assess	VERB
inlawrev-4023	84	60	value	value	NOUN
inlawrev-4023	84	61	of	of	ADP
inlawrev-4023	84	62	property	property	NOUN
inlawrev-4023	84	63	in	in	ADP
inlawrev-4023	84	64	the	the	DET
inlawrev-4023	84	65	allocation	allocation	NOUN
inlawrev-4023	84	66	area	area	NOUN
inlawrev-4023	84	67	"	"	PUNCT
inlawrev-4023	84	68	to	to	ADP
inlawrev-4023	84	69	an	an	DET
inlawrev-4023	84	70	amount	amount	NOUN
inlawrev-4023	84	71	that	that	PRON
inlawrev-4023	84	72	will	will	AUX
inlawrev-4023	84	73	bring	bring	VERB
inlawrev-4023	84	74	the	the	DET
inlawrev-4023	84	75	tax	tax	NOUN
inlawrev-4023	84	76	increment	increment	NOUN
inlawrev-4023	84	77	replacement	replacement	NOUN
inlawrev-4023	84	78	amount	amount	NOUN
inlawrev-4023	84	79	to	to	ADP
inlawrev-4023	84	80	zero.^^	zero.^^	NOUN
inlawrev-4023	84	81	the	the	DET
inlawrev-4023	84	82	ga	ga	PROPN
inlawrev-4023	84	83	added	add	VERB
inlawrev-4023	84	84	another	another	DET
inlawrev-4023	84	85	new	new	ADJ
inlawrev-4023	84	86	section	section	NOUN
inlawrev-4023	84	87	at	at	ADP
inlawrev-4023	84	88	ic	ic	PROPN
inlawrev-4023	84	89	6	6	NUM
inlawrev-4023	84	90	-	-	SYM
inlawrev-4023	84	91	1.1	1.1	NUM
inlawrev-4023	84	92	-	-	PUNCT
inlawrev-4023	84	93	22.5	22.5	NUM
inlawrev-4023	84	94	-	-	SYM
inlawrev-4023	84	95	18.5.^'^	18.5.^'^	NUM
inlawrev-4023	84	96	this	this	DET
inlawrev-4023	84	97	new	new	ADJ
inlawrev-4023	84	98	section	section	NOUN
inlawrev-4023	84	99	allows	allow	VERB
inlawrev-4023	84	100	county	county	NOUN
inlawrev-4023	84	101	councils	council	NOUN
inlawrev-4023	84	102	to	to	PART
inlawrev-4023	84	103	adopt	adopt	VERB
inlawrev-4023	84	104	an	an	DET
inlawrev-4023	84	105	ordinance	ordinance	NOUN
inlawrev-4023	84	106	that	that	PRON
inlawrev-4023	84	107	will	will	AUX
inlawrev-4023	84	108	allow	allow	VERB
inlawrev-4023	84	109	taxpayers	taxpayer	NOUN
inlawrev-4023	84	110	to	to	PART
inlawrev-4023	84	111	make	make	VERB
inlawrev-4023	84	112	installment	installment	ADJ
inlawrev-4023	84	113	payments	payment	NOUN
inlawrev-4023	84	114	with	with	ADP
inlawrev-4023	84	115	their	their	PRON
inlawrev-4023	84	116	"	"	PUNCT
inlawrev-4023	84	117	provisional	provisional	ADJ
inlawrev-4023	84	118	property	property	NOUN
inlawrev-4023	84	119	tax	tax	NOUN
inlawrev-4023	84	120	statements	statement	NOUN
inlawrev-4023	84	121	.	.	PUNCT
inlawrev-4023	84	122	"	"	PUNCT
inlawrev-4023	85	1	the	the	DET
inlawrev-4023	85	2	ordinance	ordinance	NOUN
inlawrev-4023	85	3	must	must	AUX
inlawrev-4023	85	4	give	give	VERB
inlawrev-4023	85	5	taxpayers	taxpayer	NOUN
inlawrev-4023	85	6	the	the	DET
inlawrev-4023	85	7	option	option	NOUN
inlawrev-4023	85	8	of	of	ADP
inlawrev-4023	85	9	paying	pay	VERB
inlawrev-4023	85	10	the	the	DET
inlawrev-4023	85	11	tax	tax	NOUN
inlawrev-4023	85	12	due	due	ADP
inlawrev-4023	85	13	under	under	ADP
inlawrev-4023	85	14	the	the	DET
inlawrev-4023	85	15	reconciling	reconcile	VERB
inlawrev-4023	85	16	statement	statement	NOUN
inlawrev-4023	85	17	by	by	ADP
inlawrev-4023	85	18	installment	installment	NOUN
inlawrev-4023	85	19	due	due	ADJ
inlawrev-4023	85	20	dates	date	NOUN
inlawrev-4023	85	21	set	set	VERB
inlawrev-4023	85	22	forth	forth	ADV
inlawrev-4023	85	23	in	in	ADP
inlawrev-4023	85	24	the	the	DET
inlawrev-4023	85	25	ordinance.^^	ordinance.^^	NOUN
inlawrev-4023	85	26	for	for	ADP
inlawrev-4023	85	27	any	any	DET
inlawrev-4023	85	28	delinquent	delinquent	ADJ
inlawrev-4023	85	29	amount	amount	NOUN
inlawrev-4023	85	30	of	of	ADP
inlawrev-4023	85	31	real	real	ADJ
inlawrev-4023	85	32	or	or	CCONJ
inlawrev-4023	85	33	personal	personal	ADJ
inlawrev-4023	85	34	property	property	NOUN
inlawrev-4023	85	35	taxes	taxis	NOUN
inlawrev-4023	85	36	,	,	PUNCT
inlawrev-4023	85	37	the	the	DET
inlawrev-4023	85	38	section	section	NOUN
inlawrev-4023	85	39	imposes	impose	VERB
inlawrev-4023	85	40	a	a	DET
inlawrev-4023	85	41	penalty	penalty	NOUN
inlawrev-4023	85	42	of5	of5	NOUN
inlawrev-4023	85	43	%	%	NOUN
inlawrev-4023	85	44	of	of	ADP
inlawrev-4023	85	45	the	the	DET
inlawrev-4023	85	46	delinquent	delinquent	ADJ
inlawrev-4023	85	47	amount.^^	amount.^^	NOUN
inlawrev-4023	85	48	further	far	ADV
inlawrev-4023	85	49	,	,	PUNCT
inlawrev-4023	85	50	the	the	DET
inlawrev-4023	85	51	new	new	ADJ
inlawrev-4023	85	52	section	section	NOUN
inlawrev-4023	85	53	makes	make	VERB
inlawrev-4023	85	54	it	it	PRON
inlawrev-4023	85	55	clear	clear	ADJ
inlawrev-4023	85	56	that	that	SCONJ
inlawrev-4023	85	57	a	a	DET
inlawrev-4023	85	58	county	county	NOUN
inlawrev-4023	85	59	council	council	NOUN
inlawrev-4023	85	60	does	do	AUX
inlawrev-4023	85	61	not	not	PART
inlawrev-4023	85	62	need	need	VERB
inlawrev-4023	85	63	approval	approval	NOUN
inlawrev-4023	85	64	from	from	ADP
inlawrev-4023	85	65	the	the	DET
inlawrev-4023	85	66	dlgf	dlgf	NOUN
inlawrev-4023	85	67	in	in	ADP
inlawrev-4023	85	68	order	order	NOUN
inlawrev-4023	85	69	to	to	PART
inlawrev-4023	85	70	adopt	adopt	VERB
inlawrev-4023	85	71	the	the	DET
inlawrev-4023	85	72	ordinance.^^	ordinance.^^	NOUN
inlawrev-4023	85	73	the	the	DET
inlawrev-4023	85	74	ga	ga	PROPN
inlawrev-4023	85	75	also	also	ADV
inlawrev-4023	85	76	added	add	VERB
inlawrev-4023	85	77	new	new	ADJ
inlawrev-4023	85	78	section	section	NOUN
inlawrev-4023	85	79	ic	ic	PROPN
inlawrev-4023	85	80	6	6	NUM
inlawrev-4023	85	81	-	-	SYM
inlawrev-4023	85	82	1	1	NUM
inlawrev-4023	85	83	.	.	PUNCT
inlawrev-4023	85	84	1	1	NUM
inlawrev-4023	85	85	-	-	SYM
inlawrev-4023	85	86	30	30	NUM
inlawrev-4023	85	87	-	-	PUNCT
inlawrev-4023	85	88	17.^^	17.^^	NUM
inlawrev-4023	85	89	the	the	DET
inlawrev-4023	85	90	section	section	NOUN
inlawrev-4023	85	91	provides	provide	VERB
inlawrev-4023	85	92	that	that	SCONJ
inlawrev-4023	85	93	,	,	PUNCT
inlawrev-4023	85	94	upon	upon	AUX
inlawrev-4023	85	95	request	request	VERB
inlawrev-4023	85	96	ofthe	ofthe	ADJ
inlawrev-4023	85	97	dlgf	dlgf	NOUN
inlawrev-4023	85	98	,	,	PUNCT
inlawrev-4023	85	99	the	the	DET
inlawrev-4023	85	100	department	department	NOUN
inlawrev-4023	85	101	and	and	CCONJ
inlawrev-4023	85	102	the	the	DET
inlawrev-4023	85	103	auditor	auditor	NOUN
inlawrev-4023	85	104	of	of	ADP
inlawrev-4023	85	105	state	state	NOUN
inlawrev-4023	85	106	shall	shall	AUX
inlawrev-4023	85	107	withhold	withhold	VERB
inlawrev-4023	85	108	26	26	NUM
inlawrev-4023	85	109	.	.	PUNCT
inlawrev-4023	85	110	mat	mat	PROPN
inlawrev-4023	85	111	2550	2550	NUM
inlawrev-4023	85	112	.	.	PUNCT
inlawrev-4023	86	1	27	27	NUM
inlawrev-4023	86	2	.	.	PUNCT
inlawrev-4023	87	1	i	i	PRON
inlawrev-4023	87	2	d.	d.	PROPN
inlawrev-4023	87	3	28	28	NUM
inlawrev-4023	87	4	.	.	PUNCT
inlawrev-4023	87	5	mat	mat	PROPN
inlawrev-4023	87	6	2551	2551	NUM
inlawrev-4023	87	7	.	.	PUNCT
inlawrev-4023	88	1	29	29	NUM
inlawrev-4023	88	2	.	.	PUNCT
inlawrev-4023	89	1	i	i	PRON
inlawrev-4023	89	2	d.	d.	PROPN
inlawrev-4023	89	3	30	30	NUM
inlawrev-4023	89	4	.	.	PUNCT
inlawrev-4023	90	1	i	i	PRON
inlawrev-4023	90	2	d.	d.	PROPN
inlawrev-4023	90	3	31	31	NUM
inlawrev-4023	90	4	.	.	PUNCT
inlawrev-4023	91	1	i	i	PRON
inlawrev-4023	91	2	d.	d.	PROPN
inlawrev-4023	91	3	32	32	NUM
inlawrev-4023	91	4	.	.	PUNCT
inlawrev-4023	91	5	mat	mat	NOUN
inlawrev-4023	91	6	2552	2552	NUM
inlawrev-4023	91	7	.	.	PUNCT
inlawrev-4023	92	1	33	33	NUM
inlawrev-4023	92	2	.	.	PUNCT
inlawrev-4023	93	1	i	i	PRON
inlawrev-4023	93	2	d.	d.	PROPN
inlawrev-4023	93	3	34	34	NUM
inlawrev-4023	93	4	.	.	PUNCT
inlawrev-4023	94	1	i	i	PRON
inlawrev-4023	94	2	d.	d.	PROPN
inlawrev-4023	94	3	sit	sit	VERB
inlawrev-4023	94	4	2561	2561	NUM
inlawrev-4023	94	5	.	.	PUNCT
inlawrev-4023	95	1	35	35	NUM
inlawrev-4023	95	2	.	.	PUNCT
inlawrev-4023	96	1	i	i	PRON
inlawrev-4023	96	2	d.	d.	PROPN
inlawrev-4023	96	3	36	36	NUM
inlawrev-4023	96	4	.	.	PUNCT
inlawrev-4023	96	5	m.	m.	NOUN
inlawrev-4023	96	6	at	at	ADP
inlawrev-4023	96	7	2567	2567	NUM
inlawrev-4023	96	8	-	-	SYM
inlawrev-4023	96	9	68	68	NUM
inlawrev-4023	96	10	.	.	PUNCT
inlawrev-4023	97	1	37	37	NUM
inlawrev-4023	97	2	.	.	PUNCT
inlawrev-4023	98	1	i	i	PRON
inlawrev-4023	98	2	d.	d.	PROPN
inlawrev-4023	98	3	at	at	ADP
inlawrev-4023	98	4	2568	2568	NUM
inlawrev-4023	98	5	.	.	PUNCT
inlawrev-4023	99	1	38	38	NUM
inlawrev-4023	99	2	.	.	PUNCT
inlawrev-4023	99	3	mat	mat	NOUN
inlawrev-4023	99	4	2583	2583	NUM
inlawrev-4023	99	5	.	.	PUNCT
inlawrev-4023	100	1	2009	2009	NUM
inlawrev-4023	100	2	]	]	PUNCT
inlawrev-4023	100	3	tax	tax	NOUN
inlawrev-4023	100	4	law	law	NOUN
inlawrev-4023	100	5	1219	1219	NUM
inlawrev-4023	100	6	a	a	DET
inlawrev-4023	100	7	percentage	percentage	NOUN
inlawrev-4023	100	8	of	of	ADP
inlawrev-4023	100	9	cagit	cagit	ADJ
inlawrev-4023	100	10	,	,	PUNCT
inlawrev-4023	100	11	coit	coit	NOUN
inlawrev-4023	100	12	,	,	PUNCT
inlawrev-4023	100	13	and	and	CCONJ
inlawrev-4023	100	14	cedit	cedit	NOUN
inlawrev-4023	100	15	from	from	ADP
inlawrev-4023	100	16	a	a	DET
inlawrev-4023	100	17	county	county	NOUN
inlawrev-4023	100	18	under	under	ADP
inlawrev-4023	100	19	certain	certain	ADJ
inlawrev-4023	100	20	circumstances.^^	circumstances.^^	NOUN
inlawrev-4023	101	1	the	the	DET
inlawrev-4023	101	2	percentage	percentage	NOUN
inlawrev-4023	101	3	to	to	PART
inlawrev-4023	101	4	be	be	AUX
inlawrev-4023	101	5	withheld	withhold	VERB
inlawrev-4023	101	6	is	be	AUX
inlawrev-4023	101	7	determined	determine	VERB
inlawrev-4023	101	8	by	by	ADP
inlawrev-4023	101	9	the	the	DET
inlawrev-4023	101	10	dlgf	dlgf	NOUN
inlawrev-4023	101	11	.	.	PUNCT
inlawrev-4023	102	1	"^^	"^^	PROPN
inlawrev-4023	102	2	the	the	DET
inlawrev-4023	102	3	dlgf	dlgf	NOUN
inlawrev-4023	102	4	must	must	AUX
inlawrev-4023	102	5	give	give	VERB
inlawrev-4023	102	6	thirty	thirty	NUM
inlawrev-4023	102	7	days	day	NOUN
inlawrev-4023	102	8	written	write	VERB
inlawrev-4023	102	9	notice	notice	NOUN
inlawrev-4023	102	10	to	to	ADP
inlawrev-4023	102	11	the	the	DET
inlawrev-4023	102	12	auditor	auditor	NOUN
inlawrev-4023	102	13	of	of	ADP
inlawrev-4023	102	14	state	state	NOUN
inlawrev-4023	102	15	before	before	SCONJ
inlawrev-4023	102	16	any	any	DET
inlawrev-4023	102	17	monies	monie	NOUN
inlawrev-4023	102	18	are	be	AUX
inlawrev-4023	102	19	withheld	withhold	VERB
inlawrev-4023	102	20	.	.	PUNCT
inlawrev-4023	103	1	'^	'^	NOUN
inlawrev-4023	103	2	^	^	PUNCT
inlawrev-4023	103	3	the	the	DET
inlawrev-4023	103	4	reasons	reason	NOUN
inlawrev-4023	103	5	for	for	ADP
inlawrev-4023	103	6	withholding	withholding	NOUN
inlawrev-4023	103	7	distributions	distribution	NOUN
inlawrev-4023	103	8	from	from	ADP
inlawrev-4023	103	9	counties	county	NOUN
inlawrev-4023	103	10	relate	relate	VERB
inlawrev-4023	103	11	to	to	ADP
inlawrev-4023	103	12	not	not	PART
inlawrev-4023	103	13	providing	provide	VERB
inlawrev-4023	103	14	the	the	DET
inlawrev-4023	103	15	dlfg	dlfg	PROPN
inlawrev-4023	103	16	information	information	NOUN
inlawrev-4023	103	17	in	in	ADP
inlawrev-4023	103	18	a	a	DET
inlawrev-4023	103	19	timely	timely	ADJ
inlawrev-4023	103	20	and	and	CCONJ
inlawrev-4023	103	21	proper	proper	ADJ
inlawrev-4023	103	22	manner	manner	NOUN
inlawrev-4023	103	23	and	and	CCONJ
inlawrev-4023	103	24	failing	fail	VERB
inlawrev-4023	103	25	to	to	PART
inlawrev-4023	103	26	pay	pay	VERB
inlawrev-4023	103	27	a	a	DET
inlawrev-4023	103	28	bill	bill	NOUN
inlawrev-4023	103	29	for	for	ADP
inlawrev-4023	103	30	services	service	NOUN
inlawrev-4023	103	31	related	relate	VERB
inlawrev-4023	103	32	to	to	ADP
inlawrev-4023	103	33	services	service	NOUN
inlawrev-4023	103	34	rendered	render	VERB
inlawrev-4023	103	35	by	by	ADP
inlawrev-4023	103	36	the	the	DET
inlawrev-4023	103	37	dlgf	dlgf	NOUN
inlawrev-4023	103	38	.	.	PUNCT
inlawrev-4023	104	1	"^^	"^^	PROPN
inlawrev-4023	104	2	the	the	DET
inlawrev-4023	104	3	ga	ga	PROPN
inlawrev-4023	104	4	amended	amend	VERB
inlawrev-4023	104	5	ic	ic	PROPN
inlawrev-4023	104	6	6	6	NUM
inlawrev-4023	104	7	-	-	SYM
inlawrev-4023	104	8	1.1	1.1	NUM
inlawrev-4023	104	9	-	-	PUNCT
inlawrev-4023	104	10	35	35	NUM
inlawrev-4023	104	11	-	-	SYM
inlawrev-4023	104	12	1	1	NUM
inlawrev-4023	104	13	to	to	PART
inlawrev-4023	104	14	state	state	VERB
inlawrev-4023	104	15	that	that	SCONJ
inlawrev-4023	104	16	the	the	DET
inlawrev-4023	104	17	dlgf	dlgf	NOUN
inlawrev-4023	104	18	shall	shall	AUX
inlawrev-4023	104	19	"	"	PUNCT
inlawrev-4023	104	20	conduct	conduct	VERB
inlawrev-4023	104	21	operational	operational	ADJ
inlawrev-4023	104	22	audits	audits	NOUN
inlawrev-4023	104	23	of	of	ADP
inlawrev-4023	104	24	the	the	DET
inlawrev-4023	104	25	offices	office	NOUN
inlawrev-4023	104	26	of	of	ADP
inlawrev-4023	104	27	assessing	assess	VERB
inlawrev-4023	104	28	officials	official	NOUN
inlawrev-4023	104	29	"	"	PUNCT
inlawrev-4023	104	30	to	to	PART
inlawrev-4023	104	31	make	make	VERB
inlawrev-4023	104	32	sure	sure	ADJ
inlawrev-4023	104	33	they	they	PRON
inlawrev-4023	104	34	are	be	AUX
inlawrev-4023	104	35	complying	comply	VERB
inlawrev-4023	104	36	with	with	ADP
inlawrev-4023	104	37	statutory	statutory	ADJ
inlawrev-4023	104	38	and	and	CCONJ
inlawrev-4023	104	39	regulatory	regulatory	ADJ
inlawrev-4023	104	40	assignments	assignment	NOUN
inlawrev-4023	104	41	in	in	ADP
inlawrev-4023	104	42	an	an	DET
inlawrev-4023	104	43	"	"	PUNCT
inlawrev-4023	104	44	effective	effective	ADJ
inlawrev-4023	104	45	,	,	PUNCT
inlawrev-4023	104	46	efficient	efficient	ADJ
inlawrev-4023	104	47	,	,	PUNCT
inlawrev-4023	104	48	and	and	CCONJ
inlawrev-4023	104	49	productive	productive	ADJ
inlawrev-4023	104	50	manner	manner	NOUN
inlawrev-4023	104	51	.	.	PUNCT
inlawrev-4023	104	52	'"^^	'"^^	PROPN
inlawrev-4023	105	1	the	the	DET
inlawrev-4023	105	2	ga	ga	PROPN
inlawrev-4023	105	3	amended	amend	VERB
inlawrev-4023	105	4	ic	ic	PROPN
inlawrev-4023	105	5	6	6	NUM
inlawrev-4023	105	6	-	-	SYM
inlawrev-4023	105	7	1.1	1.1	NUM
inlawrev-4023	105	8	-	-	PUNCT
inlawrev-4023	105	9	45	45	NUM
inlawrev-4023	105	10	-	-	SYM
inlawrev-4023	105	11	9	9	NUM
inlawrev-4023	105	12	to	to	PART
inlawrev-4023	105	13	provide	provide	VERB
inlawrev-4023	105	14	that	that	SCONJ
inlawrev-4023	105	15	a	a	DET
inlawrev-4023	105	16	person	person	NOUN
inlawrev-4023	105	17	who	who	PRON
inlawrev-4023	105	18	makes	make	VERB
inlawrev-4023	105	19	a	a	DET
inlawrev-4023	105	20	"	"	PUNCT
inlawrev-4023	105	21	qualified	qualified	ADJ
inlawrev-4023	105	22	investment	investment	NOUN
inlawrev-4023	105	23	"	"	PUNCT
inlawrev-4023	105	24	at	at	ADP
inlawrev-4023	105	25	an	an	DET
inlawrev-4023	105	26	enterprise	enterprise	NOUN
inlawrev-4023	105	27	zone	zone	NOUN
inlawrev-4023	105	28	location	location	NOUN
inlawrev-4023	105	29	is	be	AUX
inlawrev-4023	105	30	only	only	ADV
inlawrev-4023	105	31	entitled	entitle	VERB
inlawrev-4023	105	32	to	to	ADP
inlawrev-4023	105	33	a	a	DET
inlawrev-4023	105	34	deduction	deduction	NOUN
inlawrev-4023	105	35	under	under	ADP
inlawrev-4023	105	36	the	the	DET
inlawrev-4023	105	37	section	section	NOUN
inlawrev-4023	105	38	if	if	SCONJ
inlawrev-4023	105	39	the	the	DET
inlawrev-4023	105	40	deduction	deduction	NOUN
inlawrev-4023	105	41	is	be	AUX
inlawrev-4023	105	42	approved	approve	VERB
inlawrev-4023	105	43	by	by	ADP
inlawrev-4023	105	44	the	the	DET
inlawrev-4023	105	45	local	local	ADJ
inlawrev-4023	105	46	fiscal	fiscal	ADJ
inlawrev-4023	105	47	or	or	CCONJ
inlawrev-4023	105	48	legislative	legislative	ADJ
inlawrev-4023	105	49	body	body	NOUN
inlawrev-4023	105	50	in	in	ADP
inlawrev-4023	105	51	the	the	DET
inlawrev-4023	105	52	unit	unit	NOUN
inlawrev-4023	105	53	.	.	PUNCT
inlawrev-4023	106	1	"^	"^	PUNCT
inlawrev-4023	106	2	the	the	DET
inlawrev-4023	106	3	ga	ga	PROPN
inlawrev-4023	106	4	amended	amend	VERB
inlawrev-4023	106	5	both	both	CCONJ
inlawrev-4023	106	6	ic	ic	PROPN
inlawrev-4023	106	7	6	6	NUM
inlawrev-4023	106	8	-	-	SYM
inlawrev-4023	106	9	1.1	1.1	NUM
inlawrev-4023	106	10	-	-	PUNCT
inlawrev-4023	106	11	15	15	NUM
inlawrev-4023	106	12	-	-	SYM
inlawrev-4023	106	13	1'^	1'^	NUM
inlawrev-4023	106	14	and	and	CCONJ
inlawrev-4023	106	15	ic	ic	NUM
inlawrev-4023	106	16	6	6	NUM
inlawrev-4023	106	17	-	-	SYM
inlawrev-4023	106	18	1.1	1.1	NUM
inlawrev-4023	106	19	-	-	PUNCT
inlawrev-4023	106	20	15	15	NUM
inlawrev-4023	106	21	-	-	PUNCT
inlawrev-4023	106	22	3'^	3'^	NUM
inlawrev-4023	106	23	to	to	PART
inlawrev-4023	106	24	provide	provide	VERB
inlawrev-4023	106	25	that	that	SCONJ
inlawrev-4023	106	26	a	a	DET
inlawrev-4023	106	27	taxpayer	taxpayer	NOUN
inlawrev-4023	106	28	is	be	AUX
inlawrev-4023	106	29	not	not	PART
inlawrev-4023	106	30	required	require	VERB
inlawrev-4023	106	31	to	to	PART
inlawrev-4023	106	32	have	have	VERB
inlawrev-4023	106	33	an	an	DET
inlawrev-4023	106	34	appraisal	appraisal	NOUN
inlawrev-4023	106	35	in	in	ADP
inlawrev-4023	106	36	order	order	NOUN
inlawrev-4023	106	37	to	to	PART
inlawrev-4023	106	38	initiate	initiate	VERB
inlawrev-4023	106	39	a	a	DET
inlawrev-4023	106	40	review	review	NOUN
inlawrev-4023	106	41	or	or	CCONJ
inlawrev-4023	106	42	prosecute	prosecute	VERB
inlawrev-4023	106	43	the	the	DET
inlawrev-4023	106	44	review	review	NOUN
inlawrev-4023	106	45	of	of	ADP
inlawrev-4023	106	46	the	the	DET
inlawrev-4023	106	47	assessment	assessment	NOUN
inlawrev-4023	106	48	of	of	ADP
inlawrev-4023	106	49	the	the	DET
inlawrev-4023	106	50	taxpayer	taxpayer	NOUN
inlawrev-4023	106	51	's	's	PART
inlawrev-4023	106	52	tangible	tangible	ADJ
inlawrev-4023	106	53	property	property	NOUN
inlawrev-4023	106	54	.	.	PUNCT
inlawrev-4023	107	1	ic	ic	PROPN
inlawrev-4023	107	2	6	6	NUM
inlawrev-4023	107	3	-	-	SYM
inlawrev-4023	107	4	3.1	3.1	NUM
inlawrev-4023	107	5	-	-	SYM
inlawrev-4023	107	6	11	11	NUM
inlawrev-4023	107	7	-	-	SYM
inlawrev-4023	107	8	19	19	NUM
inlawrev-4023	107	9	,	,	PUNCT
inlawrev-4023	107	10	which	which	PRON
inlawrev-4023	107	11	was	be	AUX
inlawrev-4023	107	12	retroactive	retroactive	ADJ
inlawrev-4023	107	13	and	and	CCONJ
inlawrev-4023	107	14	took	take	VERB
inlawrev-4023	107	15	effect	effect	NOUN
inlawrev-4023	107	16	july	july	PROPN
inlawrev-4023	107	17	1	1	NUM
inlawrev-4023	107	18	,	,	PUNCT
inlawrev-4023	107	19	2008	2008	NUM
inlawrev-4023	107	20	,	,	PUNCT
inlawrev-4023	107	21	makes	make	VERB
inlawrev-4023	107	22	a	a	DET
inlawrev-4023	107	23	technical	technical	ADJ
inlawrev-4023	107	24	change	change	NOUN
inlawrev-4023	107	25	to	to	ADP
inlawrev-4023	107	26	the	the	DET
inlawrev-4023	107	27	industrial	industrial	ADJ
inlawrev-4023	107	28	recovery	recovery	NOUN
inlawrev-4023	107	29	site	site	NOUN
inlawrev-4023	107	30	tax	tax	NOUN
inlawrev-4023	107	31	credit	credit	NOUN
inlawrev-4023	107	32	repealing	repeal	VERB
inlawrev-4023	107	33	the	the	DET
inlawrev-4023	107	34	language	language	NOUN
inlawrev-4023	107	35	concerning	concern	VERB
inlawrev-4023	107	36	the	the	DET
inlawrev-4023	107	37	property	property	NOUN
inlawrev-4023	107	38	tax	tax	NOUN
inlawrev-4023	107	39	credit	credit	NOUN
inlawrev-4023	107	40	for	for	ADP
inlawrev-4023	107	41	inventory	inventory	NOUN
inlawrev-4023	107	42	.	.	PUNCT
inlawrev-4023	108	1	'^	'^	ADJ
inlawrev-4023	108	2	public	public	ADJ
inlawrev-4023	108	3	law	law	NOUN
inlawrev-4023	108	4	146	146	NUM
inlawrev-4023	108	5	-	-	SYM
inlawrev-4023	108	6	2008	2008	NUM
inlawrev-4023	108	7	,	,	PUNCT
inlawrev-4023	108	8	section	section	NOUN
inlawrev-4023	108	9	828	828	NUM
inlawrev-4023	108	10	provides	provide	VERB
inlawrev-4023	108	11	an	an	DET
inlawrev-4023	108	12	income	income	NOUN
inlawrev-4023	108	13	tax	tax	NOUN
inlawrev-4023	108	14	deduction	deduction	NOUN
inlawrev-4023	108	15	for	for	ADP
inlawrev-4023	108	16	property	property	NOUN
inlawrev-4023	108	17	taxes	taxis	NOUN
inlawrev-4023	108	18	paid	pay	VERB
inlawrev-4023	108	19	in	in	ADP
inlawrev-4023	108	20	2008	2008	NUM
inlawrev-4023	108	21	that	that	PRON
inlawrev-4023	108	22	would	would	AUX
inlawrev-4023	108	23	have	have	AUX
inlawrev-4023	108	24	been	be	AUX
inlawrev-4023	108	25	due	due	ADJ
inlawrev-4023	108	26	in	in	ADP
inlawrev-4023	108	27	2007	2007	NUM
inlawrev-4023	108	28	,	,	PUNCT
inlawrev-4023	108	29	if	if	SCONJ
inlawrev-4023	108	30	the	the	DET
inlawrev-4023	108	31	county	county	NOUN
inlawrev-4023	108	32	had	have	AUX
inlawrev-4023	108	33	sent	send	VERB
inlawrev-4023	108	34	the	the	DET
inlawrev-4023	108	35	bills	bill	NOUN
inlawrev-4023	108	36	out	out	ADP
inlawrev-4023	108	37	in	in	ADP
inlawrev-4023	108	38	a	a	DET
inlawrev-4023	108	39	timely	timely	ADJ
inlawrev-4023	108	40	manner	manner	NOUN
inlawrev-4023	108	41	.	.	PUNCT
inlawrev-4023	109	1	'^	'^	VERB
inlawrev-4023	109	2	the	the	DET
inlawrev-4023	109	3	amount	amount	NOUN
inlawrev-4023	109	4	of	of	ADP
inlawrev-4023	109	5	the	the	DET
inlawrev-4023	109	6	deduction	deduction	NOUN
inlawrev-4023	109	7	is	be	AUX
inlawrev-4023	109	8	the	the	DET
inlawrev-4023	109	9	amount	amount	NOUN
inlawrev-4023	109	10	of	of	ADP
inlawrev-4023	109	11	property	property	NOUN
inlawrev-4023	109	12	taxes	taxis	NOUN
inlawrev-4023	109	13	paid	pay	VERB
inlawrev-4023	109	14	in	in	ADP
inlawrev-4023	109	15	2008	2008	NUM
inlawrev-4023	109	16	,	,	PUNCT
inlawrev-4023	109	17	less	less	ADJ
inlawrev-4023	109	18	any	any	DET
inlawrev-4023	109	19	amount	amount	NOUN
inlawrev-4023	109	20	paid	pay	VERB
inlawrev-4023	109	21	in	in	ADP
inlawrev-4023	109	22	2007	2007	NUM
inlawrev-4023	109	23	for	for	ADP
inlawrev-4023	109	24	2007	2007	NUM
inlawrev-4023	109	25	that	that	PRON
inlawrev-4023	109	26	were	be	AUX
inlawrev-4023	109	27	not	not	PART
inlawrev-4023	109	28	due	due	ADJ
inlawrev-4023	109	29	until	until	SCONJ
inlawrev-4023	109	30	2008.'^	2008.'^	PROPN
inlawrev-4023	109	31	the	the	DET
inlawrev-4023	109	32	ga	ga	PROPN
inlawrev-4023	109	33	amended	amend	VERB
inlawrev-4023	109	34	ic	ic	PROPN
inlawrev-4023	109	35	6	6	NUM
inlawrev-4023	109	36	-	-	SYM
inlawrev-4023	109	37	1.1	1.1	NUM
inlawrev-4023	109	38	-	-	PUNCT
inlawrev-4023	109	39	5.5	5.5	NUM
inlawrev-4023	109	40	-	-	SYM
inlawrev-4023	109	41	10	10	NUM
inlawrev-4023	109	42	to	to	PART
inlawrev-4023	109	43	state	state	VERB
inlawrev-4023	109	44	that	that	SCONJ
inlawrev-4023	109	45	a	a	DET
inlawrev-4023	109	46	person	person	NOUN
inlawrev-4023	109	47	commits	commit	VERB
inlawrev-4023	109	48	a	a	DET
inlawrev-4023	109	49	class	class	NOUN
inlawrev-4023	109	50	c	c	NOUN
inlawrev-4023	109	51	felony	felony	NOUN
inlawrev-4023	109	52	if	if	SCONJ
inlawrev-4023	109	53	a	a	DET
inlawrev-4023	109	54	person	person	NOUN
inlawrev-4023	109	55	knowingly	knowingly	ADV
inlawrev-4023	109	56	and	and	CCONJ
inlawrev-4023	109	57	intentionally	intentionally	ADV
inlawrev-4023	109	58	"	"	PUNCT
inlawrev-4023	109	59	falsifies	falsify	VERB
inlawrev-4023	109	60	the	the	DET
inlawrev-4023	109	61	value	value	NOUN
inlawrev-4023	109	62	of	of	ADP
inlawrev-4023	109	63	transferred	transfer	VERB
inlawrev-4023	109	64	property	property	NOUN
inlawrev-4023	109	65	"	"	PUNCT
inlawrev-4023	109	66	or	or	CCONJ
inlawrev-4023	109	67	"	"	PUNCT
inlawrev-4023	109	68	omits	omit	VERB
inlawrev-4023	109	69	or	or	CCONJ
inlawrev-4023	109	70	falsifies	falsify	VERB
inlawrev-4023	109	71	any	any	DET
inlawrev-4023	109	72	information	information	NOUN
inlawrev-4023	109	73	required	require	VERB
inlawrev-4023	109	74	to	to	PART
inlawrev-4023	109	75	be	be	AUX
inlawrev-4023	109	76	provided	provide	VERB
inlawrev-4023	109	77	in	in	ADP
inlawrev-4023	109	78	the	the	DET
inlawrev-4023	109	79	sales	sale	NOUN
inlawrev-4023	109	80	disclosure	disclosure	NOUN
inlawrev-4023	109	81	form	form	NOUN
inlawrev-4023	109	82	.	.	PUNCT
inlawrev-4023	110	1	"^^	"^^	PROPN
inlawrev-4023	110	2	b.	b.	PROPN
inlawrev-4023	110	3	state	state	PROPN
inlawrev-4023	110	4	adjusted	adjust	VERB
inlawrev-4023	110	5	gross	gross	ADJ
inlawrev-4023	110	6	income	income	NOUN
inlawrev-4023	110	7	tax	tax	NOUN
inlawrev-4023	110	8	statutory	statutory	ADJ
inlawrev-4023	110	9	provisions	provision	NOUN
inlawrev-4023	110	10	public	public	ADJ
inlawrev-4023	110	11	law	law	NOUN
inlawrev-4023	110	12	131	131	NUM
inlawrev-4023	110	13	-	-	SYM
inlawrev-4023	110	14	2008	2008	NUM
inlawrev-4023	110	15	,	,	PUNCT
inlawrev-4023	110	16	section	section	NOUN
inlawrev-4023	110	17	62	62	NUM
inlawrev-4023	110	18	provides	provide	VERB
inlawrev-4023	110	19	that	that	SCONJ
inlawrev-4023	110	20	the	the	DET
inlawrev-4023	110	21	provision	provision	NOUN
inlawrev-4023	110	22	to	to	PART
inlawrev-4023	110	23	update	update	VERB
inlawrev-4023	110	24	the	the	DET
inlawrev-4023	110	25	39	39	NUM
inlawrev-4023	110	26	.	.	PUNCT
inlawrev-4023	111	1	mat	mat	NOUN
inlawrev-4023	111	2	2583	2583	NUM
inlawrev-4023	111	3	-	-	SYM
inlawrev-4023	111	4	84	84	NUM
inlawrev-4023	111	5	.	.	PUNCT
inlawrev-4023	112	1	40	40	NUM
inlawrev-4023	112	2	.	.	PUNCT
inlawrev-4023	113	1	/d	/d	PUNCT
inlawrev-4023	113	2	at	at	ADP
inlawrev-4023	113	3	2584	2584	NUM
inlawrev-4023	113	4	.	.	PUNCT
inlawrev-4023	114	1	41	41	NUM
inlawrev-4023	114	2	.	.	PUNCT
inlawrev-4023	114	3	mat	mat	NOUN
inlawrev-4023	114	4	2585	2585	NUM
inlawrev-4023	114	5	.	.	PUNCT
inlawrev-4023	115	1	42	42	NUM
inlawrev-4023	115	2	.	.	PUNCT
inlawrev-4023	115	3	mat	mat	VERB
inlawrev-4023	115	4	2584	2584	NUM
inlawrev-4023	115	5	-	-	SYM
inlawrev-4023	115	6	85	85	NUM
inlawrev-4023	115	7	43	43	NUM
inlawrev-4023	115	8	.	.	PUNCT
inlawrev-4023	116	1	m.	m.	NOUN
inlawrev-4023	116	2	at	at	ADP
inlawrev-4023	116	3	2592	2592	NUM
inlawrev-4023	116	4	.	.	PUNCT
inlawrev-4023	117	1	44	44	NUM
inlawrev-4023	117	2	.	.	PUNCT
inlawrev-4023	117	3	mat	mat	VERB
inlawrev-4023	117	4	2615	2615	NUM
inlawrev-4023	117	5	-	-	SYM
inlawrev-4023	117	6	16	16	NUM
inlawrev-4023	117	7	.	.	PUNCT
inlawrev-4023	118	1	45	45	NUM
inlawrev-4023	118	2	.	.	PUNCT
inlawrev-4023	118	3	m.	m.	PROPN
inlawrev-4023	118	4	at3	at3	PROPN
inlawrev-4023	118	5	.	.	PROPN
inlawrev-4023	119	1	46	46	NUM
inlawrev-4023	119	2	.	.	PUNCT
inlawrev-4023	120	1	m.	m.	PROPN
inlawrev-4023	120	2	at4	at4	PROPN
inlawrev-4023	120	3	.	.	PROPN
inlawrev-4023	121	1	47	47	NUM
inlawrev-4023	121	2	.	.	PUNCT
inlawrev-4023	122	1	m.	m.	NOUN
inlawrev-4023	122	2	at	at	ADP
inlawrev-4023	122	3	2631	2631	NUM
inlawrev-4023	122	4	-	-	SYM
inlawrev-4023	122	5	32	32	NUM
inlawrev-4023	122	6	.	.	PUNCT
inlawrev-4023	123	1	48	48	NUM
inlawrev-4023	123	2	.	.	PUNCT
inlawrev-4023	123	3	m.	m.	NOUN
inlawrev-4023	123	4	at	at	ADP
inlawrev-4023	123	5	3093	3093	NUM
inlawrev-4023	123	6	-	-	SYM
inlawrev-4023	123	7	94	94	NUM
inlawrev-4023	123	8	.	.	PUNCT
inlawrev-4023	123	9	49	49	NUM
inlawrev-4023	123	10	.	.	PUNCT
inlawrev-4023	124	1	i	i	PRON
inlawrev-4023	124	2	d.	d.	PROPN
inlawrev-4023	124	3	50	50	NUM
inlawrev-4023	124	4	.	.	PUNCT
inlawrev-4023	125	1	m.	m.	NOUN
inlawrev-4023	125	2	at	at	ADP
inlawrev-4023	125	3	2177	2177	NUM
inlawrev-4023	125	4	.	.	PUNCT
inlawrev-4023	126	1	1220	1220	NUM
inlawrev-4023	126	2	indiana	indiana	PROPN
inlawrev-4023	126	3	law	law	PROPN
inlawrev-4023	126	4	review	review	NOUN
inlawrev-4023	127	1	[	[	X
inlawrev-4023	127	2	vol	vol	NOUN
inlawrev-4023	127	3	.	.	PUNCT
inlawrev-4023	128	1	42	42	NUM
inlawrev-4023	128	2	:	:	SYM
inlawrev-4023	128	3	1215	1215	NUM
inlawrev-4023	128	4	indiana	indiana	PROPN
inlawrev-4023	128	5	code	code	PROPN
inlawrev-4023	128	6	to	to	PART
inlawrev-4023	128	7	coincide	coincide	VERB
inlawrev-4023	128	8	with	with	ADP
inlawrev-4023	128	9	the	the	DET
inlawrev-4023	128	10	irc	irc	NOUN
inlawrev-4023	128	11	takes	take	VERB
inlawrev-4023	128	12	effect	effect	NOUN
inlawrev-4023	128	13	for	for	ADP
inlawrev-4023	128	14	taxable	taxable	ADJ
inlawrev-4023	128	15	years	year	NOUN
inlawrev-4023	128	16	beginning	begin	VERB
inlawrev-4023	128	17	after	after	ADP
inlawrev-4023	128	18	december	december	PROPN
inlawrev-4023	128	19	31	31	NUM
inlawrev-4023	128	20	,	,	PUNCT
inlawrev-4023	128	21	2007.^^	2007.^^	NUM
inlawrev-4023	128	22	public	public	ADJ
inlawrev-4023	128	23	law	law	NOUN
inlawrev-4023	128	24	131	131	NUM
inlawrev-4023	128	25	-	-	SYM
inlawrev-4023	128	26	2008	2008	NUM
inlawrev-4023	128	27	,	,	PUNCT
inlawrev-4023	128	28	section	section	NOUN
inlawrev-4023	128	29	63	63	NUM
inlawrev-4023	128	30	provides	provide	VERB
inlawrev-4023	128	31	that	that	SCONJ
inlawrev-4023	128	32	the	the	DET
inlawrev-4023	128	33	definition	definition	NOUN
inlawrev-4023	128	34	of	of	ADP
inlawrev-4023	128	35	indiana	indiana	PROPN
inlawrev-4023	128	36	adjusted	adjust	VERB
inlawrev-4023	128	37	gross	gross	ADJ
inlawrev-4023	128	38	income	income	NOUN
inlawrev-4023	128	39	contained	contain	VERB
inlawrev-4023	128	40	in	in	ADP
inlawrev-4023	128	41	ic	ic	PROPN
inlawrev-4023	128	42	6	6	NUM
inlawrev-4023	128	43	-	-	SYM
inlawrev-4023	128	44	3	3	NUM
inlawrev-4023	128	45	-	-	PUNCT
inlawrev-4023	128	46	1	1	NUM
inlawrev-4023	128	47	-	-	SYM
inlawrev-4023	128	48	3.5	3.5	NUM
inlawrev-4023	128	49	takes	take	VERB
inlawrev-4023	128	50	effect	effect	NOUN
inlawrev-4023	128	51	for	for	ADP
inlawrev-4023	128	52	taxable	taxable	ADJ
inlawrev-4023	128	53	years	year	NOUN
inlawrev-4023	128	54	beginning	begin	VERB
inlawrev-4023	128	55	after	after	ADP
inlawrev-4023	128	56	december	december	PROPN
inlawrev-4023	128	57	31	31	NUM
inlawrev-4023	128	58	,	,	PUNCT
inlawrev-4023	128	59	2007.^^	2007.^^	NUM
inlawrev-4023	128	60	public	public	ADJ
inlawrev-4023	128	61	law	law	NOUN
inlawrev-4023	128	62	131	131	NUM
inlawrev-4023	128	63	-	-	SYM
inlawrev-4023	128	64	2008	2008	NUM
inlawrev-4023	128	65	,	,	PUNCT
inlawrev-4023	128	66	section	section	NOUN
inlawrev-4023	128	67	77	77	NUM
inlawrev-4023	128	68	provides	provide	VERB
inlawrev-4023	128	69	that	that	SCONJ
inlawrev-4023	128	70	estimated	estimate	VERB
inlawrev-4023	128	71	tax	tax	NOUN
inlawrev-4023	128	72	payments	payment	NOUN
inlawrev-4023	128	73	computed	compute	VERB
inlawrev-4023	128	74	by	by	ADP
inlawrev-4023	128	75	nonresident	nonresident	ADJ
inlawrev-4023	128	76	aliens	alien	NOUN
inlawrev-4023	128	77	allowing	allow	VERB
inlawrev-4023	128	78	for	for	ADP
inlawrev-4023	128	79	one	one	NUM
inlawrev-4023	128	80	personal	personal	ADJ
inlawrev-4023	128	81	exemption	exemption	NOUN
inlawrev-4023	128	82	,	,	PUNCT
inlawrev-4023	128	83	and	and	CCONJ
inlawrev-4023	128	84	employers	employer	NOUN
inlawrev-4023	128	85	withholding	withhold	VERB
inlawrev-4023	128	86	adjusted	adjust	VERB
inlawrev-4023	128	87	gross	gross	ADJ
inlawrev-4023	128	88	income	income	NOUN
inlawrev-4023	128	89	tax	tax	NOUN
inlawrev-4023	128	90	from	from	ADP
inlawrev-4023	128	91	nonresident	nonresident	ADJ
inlawrev-4023	128	92	aliens	alien	NOUN
inlawrev-4023	128	93	allowing	allow	VERB
inlawrev-4023	128	94	for	for	ADP
inlawrev-4023	128	95	one	one	NUM
inlawrev-4023	128	96	personal	personal	ADJ
inlawrev-4023	128	97	exemption	exemption	NOUN
inlawrev-4023	128	98	when	when	SCONJ
inlawrev-4023	128	99	calculating	calculate	VERB
inlawrev-4023	128	100	the	the	DET
inlawrev-4023	128	101	amount	amount	NOUN
inlawrev-4023	128	102	of	of	ADP
inlawrev-4023	128	103	tax	tax	NOUN
inlawrev-4023	128	104	to	to	PART
inlawrev-4023	128	105	be	be	AUX
inlawrev-4023	128	106	withheld	withhold	VERB
inlawrev-4023	128	107	applies	apply	VERB
inlawrev-4023	128	108	to	to	ADP
inlawrev-4023	128	109	taxable	taxable	ADJ
inlawrev-4023	128	110	years	year	NOUN
inlawrev-4023	128	111	beginning	begin	VERB
inlawrev-4023	128	112	after	after	ADP
inlawrev-4023	128	113	december	december	PROPN
inlawrev-4023	128	114	31	31	NUM
inlawrev-4023	128	115	,	,	PUNCT
inlawrev-4023	128	116	2008.^^	2008.^^	NUM
inlawrev-4023	128	117	ic	ic	NUM
inlawrev-4023	128	118	6	6	NUM
inlawrev-4023	128	119	-	-	SYM
inlawrev-4023	128	120	3	3	NUM
inlawrev-4023	128	121	-	-	PUNCT
inlawrev-4023	128	122	1	1	NUM
inlawrev-4023	128	123	-	-	SYM
inlawrev-4023	128	124	3.5	3.5	NUM
inlawrev-4023	128	125	provides	provide	VERB
inlawrev-4023	128	126	that	that	SCONJ
inlawrev-4023	128	127	the	the	DET
inlawrev-4023	128	128	federal	federal	ADJ
inlawrev-4023	128	129	tax	tax	NOUN
inlawrev-4023	128	130	rebate	rebate	NOUN
inlawrev-4023	128	131	distributed	distribute	VERB
inlawrev-4023	128	132	in	in	ADP
inlawrev-4023	128	133	2008	2008	NUM
inlawrev-4023	128	134	will	will	AUX
inlawrev-4023	128	135	not	not	PART
inlawrev-4023	128	136	be	be	AUX
inlawrev-4023	128	137	considered	consider	VERB
inlawrev-4023	128	138	adjusted	adjusted	ADJ
inlawrev-4023	128	139	gross	gross	ADJ
inlawrev-4023	128	140	income	income	NOUN
inlawrev-4023	128	141	in	in	ADP
inlawrev-4023	128	142	indiana.^"^	indiana.^"^	PROPN
inlawrev-4023	128	143	ic	ic	PROPN
inlawrev-4023	128	144	6	6	NUM
inlawrev-4023	128	145	-	-	SYM
inlawrev-4023	128	146	3	3	NUM
inlawrev-4023	128	147	-	-	PUNCT
inlawrev-4023	128	148	1	1	NUM
inlawrev-4023	128	149	-	-	SYM
inlawrev-4023	128	150	1	1	NUM
inlawrev-4023	128	151	1	1	NUM
inlawrev-4023	128	152	provides	provide	VERB
inlawrev-4023	128	153	that	that	SCONJ
inlawrev-4023	128	154	the	the	DET
inlawrev-4023	128	155	definition	definition	NOUN
inlawrev-4023	128	156	of	of	ADP
inlawrev-4023	128	157	indiana	indiana	PROPN
inlawrev-4023	128	158	adjusted	adjust	VERB
inlawrev-4023	128	159	gross	gross	ADJ
inlawrev-4023	128	160	income	income	NOUN
inlawrev-4023	128	161	is	be	AUX
inlawrev-4023	128	162	amended	amend	VERB
inlawrev-4023	128	163	to	to	PART
inlawrev-4023	128	164	coincide	coincide	VERB
inlawrev-4023	128	165	with	with	ADP
inlawrev-4023	128	166	the	the	DET
inlawrev-4023	128	167	federal	federal	ADJ
inlawrev-4023	128	168	definition	definition	NOUN
inlawrev-4023	128	169	used	use	VERB
inlawrev-4023	128	170	in	in	ADP
inlawrev-4023	128	171	the	the	DET
inlawrev-4023	128	172	irc.^^	irc.^^	PROPN
inlawrev-4023	128	173	ic	ic	PROPN
inlawrev-4023	128	174	6	6	NUM
inlawrev-4023	128	175	-	-	SYM
inlawrev-4023	128	176	3	3	NUM
inlawrev-4023	128	177	-	-	PUNCT
inlawrev-4023	128	178	2	2	NUM
inlawrev-4023	128	179	-	-	SYM
inlawrev-4023	128	180	6	6	NUM
inlawrev-4023	128	181	increases	increase	VERB
inlawrev-4023	128	182	the	the	DET
inlawrev-4023	128	183	renter	renter	NOUN
inlawrev-4023	128	184	's	's	PART
inlawrev-4023	128	185	income	income	NOUN
inlawrev-4023	128	186	tax	tax	NOUN
inlawrev-4023	128	187	deduction	deduction	NOUN
inlawrev-4023	128	188	from	from	ADP
inlawrev-4023	128	189	$	$	SYM
inlawrev-4023	128	190	2500	2500	NUM
inlawrev-4023	128	191	to	to	PART
inlawrev-4023	128	192	$	$	SYM
inlawrev-4023	128	193	3000	3000	NUM
inlawrev-4023	128	194	.	.	PUNCT
inlawrev-4023	128	195	''	''	PUNCT
inlawrev-4023	129	1	ic	ic	PROPN
inlawrev-4023	129	2	6	6	NUM
inlawrev-4023	129	3	-	-	SYM
inlawrev-4023	129	4	3	3	NUM
inlawrev-4023	129	5	-	-	PUNCT
inlawrev-4023	129	6	2	2	NUM
inlawrev-4023	129	7	-	-	SYM
inlawrev-4023	129	8	13	13	NUM
inlawrev-4023	129	9	changes	change	NOUN
inlawrev-4023	129	10	the	the	DET
inlawrev-4023	129	11	reference	reference	NOUN
inlawrev-4023	129	12	to	to	ADP
inlawrev-4023	129	13	the	the	DET
inlawrev-4023	129	14	port	port	NOUN
inlawrev-4023	129	15	commission	commission	NOUN
inlawrev-4023	129	16	to	to	ADP
inlawrev-4023	129	17	the	the	DET
inlawrev-4023	129	18	ports	port	NOUN
inlawrev-4023	129	19	of	of	ADP
inlawrev-4023	129	20	indiana	indiana	PROPN
inlawrev-4023	129	21	within	within	ADP
inlawrev-4023	129	22	the	the	DET
inlawrev-4023	129	23	maritime	maritime	ADJ
inlawrev-4023	129	24	opportunity	opportunity	NOUN
inlawrev-4023	129	25	district	district	NOUN
inlawrev-4023	129	26	tax	tax	NOUN
inlawrev-4023	129	27	deduction	deduction	NOUN
inlawrev-4023	129	28	.	.	PUNCT
inlawrev-4023	130	1	'^	'^	PROPN
inlawrev-4023	130	2	ic	ic	INTJ
inlawrev-4023	130	3	6	6	NUM
inlawrev-4023	130	4	-	-	SYM
inlawrev-4023	130	5	3	3	NUM
inlawrev-4023	130	6	-	-	PUNCT
inlawrev-4023	130	7	3	3	NUM
inlawrev-4023	130	8	-	-	SYM
inlawrev-4023	130	9	12	12	NUM
inlawrev-4023	130	10	provides	provide	VERB
inlawrev-4023	130	11	that	that	SCONJ
inlawrev-4023	130	12	if	if	SCONJ
inlawrev-4023	130	13	a	a	DET
inlawrev-4023	130	14	person	person	NOUN
inlawrev-4023	130	15	makes	make	VERB
inlawrev-4023	130	16	a	a	DET
inlawrev-4023	130	17	nonquahfied	nonquahfied	ADJ
inlawrev-4023	130	18	withdrawal	withdrawal	NOUN
inlawrev-4023	130	19	from	from	ADP
inlawrev-4023	130	20	a	a	DET
inlawrev-4023	130	21	529	529	NUM
inlawrev-4023	130	22	savings	saving	NOUN
inlawrev-4023	130	23	account	account	NOUN
inlawrev-4023	130	24	and	and	CCONJ
inlawrev-4023	130	25	is	be	AUX
inlawrev-4023	130	26	not	not	PART
inlawrev-4023	130	27	required	require	VERB
inlawrev-4023	130	28	to	to	PART
inlawrev-4023	130	29	file	file	VERB
inlawrev-4023	130	30	an	an	DET
inlawrev-4023	130	31	annual	annual	ADJ
inlawrev-4023	130	32	indiana	indiana	PROPN
inlawrev-4023	130	33	income	income	PROPN
inlawrev-4023	130	34	tax	tax	NOUN
inlawrev-4023	130	35	return	return	NOUN
inlawrev-4023	130	36	,	,	PUNCT
inlawrev-4023	130	37	then	then	ADV
inlawrev-4023	130	38	the	the	DET
inlawrev-4023	130	39	department	department	NOUN
inlawrev-4023	130	40	has	have	VERB
inlawrev-4023	130	41	the	the	DET
inlawrev-4023	130	42	authority	authority	NOUN
inlawrev-4023	130	43	to	to	PART
inlawrev-4023	130	44	issue	issue	VERB
inlawrev-4023	130	45	a	a	DET
inlawrev-4023	130	46	demand	demand	NOUN
inlawrev-4023	130	47	notice	notice	NOUN
inlawrev-4023	130	48	to	to	ADP
inlawrev-4023	130	49	the	the	DET
inlawrev-4023	130	50	person	person	NOUN
inlawrev-4023	130	51	.	.	PUNCT
inlawrev-4023	131	1	this	this	DET
inlawrev-4023	131	2	section	section	NOUN
inlawrev-4023	131	3	also	also	ADV
inlawrev-4023	131	4	provides	provide	VERB
inlawrev-4023	131	5	that	that	SCONJ
inlawrev-4023	131	6	a	a	DET
inlawrev-4023	131	7	withdrawal	withdrawal	NOUN
inlawrev-4023	131	8	from	from	ADP
inlawrev-4023	131	9	the	the	DET
inlawrev-4023	131	10	college	college	NOUN
inlawrev-4023	131	11	choice	choice	NOUN
inlawrev-4023	131	12	529	529	NUM
inlawrev-4023	131	13	education	education	NOUN
inlawrev-4023	131	14	savings	saving	NOUN
inlawrev-4023	131	15	plan	plan	NOUN
inlawrev-4023	131	16	transferred	transfer	VERB
inlawrev-4023	131	17	to	to	ADP
inlawrev-4023	131	18	another	another	DET
inlawrev-4023	131	19	qualified	qualified	ADJ
inlawrev-4023	131	20	tuition	tuition	NOUN
inlawrev-4023	131	21	program	program	NOUN
inlawrev-4023	131	22	is	be	AUX
inlawrev-4023	131	23	a	a	DET
inlawrev-4023	131	24	nonqualified	nonqualified	ADJ
inlawrev-4023	131	25	withdrawal	withdrawal	NOUN
inlawrev-4023	131	26	.	.	PUNCT
inlawrev-4023	132	1	'^	'^	PROPN
inlawrev-4023	132	2	ic	ic	INTJ
inlawrev-4023	132	3	6	6	NUM
inlawrev-4023	132	4	-	-	SYM
inlawrev-4023	132	5	3	3	NUM
inlawrev-4023	132	6	-	-	PUNCT
inlawrev-4023	132	7	4	4	NUM
inlawrev-4023	132	8	-	-	SYM
inlawrev-4023	132	9	1.5	1.5	NUM
inlawrev-4023	132	10	provides	provide	VERB
inlawrev-4023	132	11	that	that	SCONJ
inlawrev-4023	132	12	a	a	DET
inlawrev-4023	132	13	professional	professional	ADJ
inlawrev-4023	132	14	preparer	preparer	NOUN
inlawrev-4023	132	15	is	be	AUX
inlawrev-4023	132	16	not	not	PART
inlawrev-4023	132	17	required	require	VERB
inlawrev-4023	132	18	to	to	PART
inlawrev-4023	132	19	file	file	VERB
inlawrev-4023	132	20	a	a	DET
inlawrev-4023	132	21	return	return	NOUN
inlawrev-4023	132	22	in	in	ADP
inlawrev-4023	132	23	an	an	DET
inlawrev-4023	132	24	electronic	electronic	ADJ
inlawrev-4023	132	25	format	format	NOUN
inlawrev-4023	132	26	if	if	SCONJ
inlawrev-4023	132	27	the	the	DET
inlawrev-4023	132	28	taxpayer	taxpayer	NOUN
inlawrev-4023	132	29	requests	request	VERB
inlawrev-4023	132	30	in	in	ADP
inlawrev-4023	132	31	writing	write	VERB
inlawrev-4023	132	32	that	that	SCONJ
inlawrev-4023	132	33	the	the	DET
inlawrev-4023	132	34	return	return	NOUN
inlawrev-4023	132	35	not	not	PART
inlawrev-4023	132	36	be	be	AUX
inlawrev-4023	132	37	filed	file	VERB
inlawrev-4023	132	38	electronically	electronically	ADV
inlawrev-4023	132	39	.	.	PUNCT
inlawrev-4023	133	1	after	after	ADP
inlawrev-4023	133	2	december	december	PROPN
inlawrev-4023	133	3	3	3	NUM
inlawrev-4023	133	4	1	1	NUM
inlawrev-4023	133	5	,	,	PUNCT
inlawrev-4023	133	6	20	20	NUM
inlawrev-4023	133	7	1	1	NUM
inlawrev-4023	133	8	0	0	NUM
inlawrev-4023	133	9	,	,	PUNCT
inlawrev-4023	133	10	a	a	DET
inlawrev-4023	133	11	professional	professional	ADJ
inlawrev-4023	133	12	preparer	preparer	NOUN
inlawrev-4023	133	13	that	that	PRON
inlawrev-4023	133	14	does	do	AUX
inlawrev-4023	133	15	not	not	PART
inlawrev-4023	133	16	comply	comply	VERB
inlawrev-4023	133	17	with	with	ADP
inlawrev-4023	133	18	electronic	electronic	ADJ
inlawrev-4023	133	19	filing	filing	NOUN
inlawrev-4023	133	20	procedures	procedure	NOUN
inlawrev-4023	133	21	will	will	AUX
inlawrev-4023	133	22	be	be	AUX
inlawrev-4023	133	23	subject	subject	ADJ
inlawrev-4023	133	24	to	to	ADP
inlawrev-4023	133	25	a	a	DET
inlawrev-4023	133	26	penalty	penalty	NOUN
inlawrev-4023	133	27	of	of	ADP
inlawrev-4023	133	28	$	$	SYM
inlawrev-4023	133	29	50	50	NUM
inlawrev-4023	133	30	for	for	ADP
inlawrev-4023	133	31	each	each	DET
inlawrev-4023	133	32	return	return	NOUN
inlawrev-4023	133	33	not	not	PART
inlawrev-4023	133	34	filed	file	VERB
inlawrev-4023	133	35	in	in	ADP
inlawrev-4023	133	36	an	an	DET
inlawrev-4023	133	37	electronic	electronic	ADJ
inlawrev-4023	133	38	format	format	NOUN
inlawrev-4023	133	39	with	with	ADP
inlawrev-4023	133	40	a	a	DET
inlawrev-4023	133	41	maximum	maximum	ADJ
inlawrev-4023	133	42	penalty	penalty	NOUN
inlawrev-4023	133	43	of	of	ADP
inlawrev-4023	133	44	$	$	SYM
inlawrev-4023	133	45	25,000	25,000	NUM
inlawrev-4023	133	46	per	per	ADP
inlawrev-4023	133	47	year	year	NOUN
inlawrev-4023	133	48	.	.	PUNCT
inlawrev-4023	134	1	'^	'^	PROPN
inlawrev-4023	134	2	public	public	ADJ
inlawrev-4023	134	3	law	law	NOUN
inlawrev-4023	134	4	131	131	NUM
inlawrev-4023	134	5	-	-	SYM
inlawrev-4023	134	6	2008	2008	NUM
inlawrev-4023	134	7	,	,	PUNCT
inlawrev-4023	134	8	section	section	NOUN
inlawrev-4023	134	9	80	80	NUM
inlawrev-4023	134	10	provides	provide	VERB
inlawrev-4023	134	11	that	that	SCONJ
inlawrev-4023	134	12	the	the	DET
inlawrev-4023	134	13	amendments	amendment	NOUN
inlawrev-4023	134	14	concerning	concern	VERB
inlawrev-4023	134	15	the	the	DET
inlawrev-4023	134	16	ability	ability	NOUN
inlawrev-4023	134	17	of	of	ADP
inlawrev-4023	134	18	a	a	DET
inlawrev-4023	134	19	taxpayer	taxpayer	NOUN
inlawrev-4023	134	20	to	to	PART
inlawrev-4023	134	21	opt	opt	VERB
inlawrev-4023	134	22	out	out	ADP
inlawrev-4023	134	23	of	of	ADP
inlawrev-4023	134	24	electronic	electronic	ADJ
inlawrev-4023	134	25	filing	filing	NOUN
inlawrev-4023	134	26	when	when	SCONJ
inlawrev-4023	134	27	the	the	DET
inlawrev-4023	134	28	return	return	NOUN
inlawrev-4023	134	29	is	be	AUX
inlawrev-4023	134	30	completed	complete	VERB
inlawrev-4023	134	31	by	by	ADP
inlawrev-4023	134	32	a	a	DET
inlawrev-4023	134	33	professional	professional	ADJ
inlawrev-4023	134	34	preparer	preparer	NOUN
inlawrev-4023	134	35	applies	apply	VERB
inlawrev-4023	134	36	to	to	ADP
inlawrev-4023	134	37	returns	return	NOUN
inlawrev-4023	134	38	filed	file	VERB
inlawrev-4023	134	39	after	after	ADP
inlawrev-4023	134	40	december	december	PROPN
inlawrev-4023	134	41	31	31	NUM
inlawrev-4023	134	42	,	,	PUNCT
inlawrev-4023	134	43	2008.'^	2008.'^	PROPN
inlawrev-4023	134	44	ic	ic	NUM
inlawrev-4023	134	45	6	6	NUM
inlawrev-4023	134	46	-	-	SYM
inlawrev-4023	134	47	3	3	NUM
inlawrev-4023	134	48	-	-	PUNCT
inlawrev-4023	134	49	4	4	NUM
inlawrev-4023	134	50	-	-	SYM
inlawrev-4023	134	51	4.1	4.1	NUM
inlawrev-4023	134	52	provides	provide	VERB
inlawrev-4023	134	53	that	that	SCONJ
inlawrev-4023	134	54	an	an	DET
inlawrev-4023	134	55	estimated	estimate	VERB
inlawrev-4023	134	56	tax	tax	NOUN
inlawrev-4023	134	57	payment	payment	NOUN
inlawrev-4023	134	58	made	make	VERB
inlawrev-4023	134	59	by	by	ADP
inlawrev-4023	134	60	a	a	DET
inlawrev-4023	134	61	nonresident	nonresident	ADJ
inlawrev-4023	134	62	51	51	NUM
inlawrev-4023	134	63	.	.	PUNCT
inlawrev-4023	135	1	i	i	PRON
inlawrev-4023	135	2	d.	d.	PROPN
inlawrev-4023	135	3	at	at	ADP
inlawrev-4023	135	4	1997	1997	NUM
inlawrev-4023	135	5	.	.	PUNCT
inlawrev-4023	136	1	52	52	NUM
inlawrev-4023	136	2	.	.	PUNCT
inlawrev-4023	137	1	i	i	PRON
inlawrev-4023	137	2	d.	d.	PROPN
inlawrev-4023	137	3	53	53	NUM
inlawrev-4023	137	4	.	.	PUNCT
inlawrev-4023	137	5	mat	mat	PROPN
inlawrev-4023	137	6	2013	2013	NUM
inlawrev-4023	137	7	.	.	PUNCT
inlawrev-4023	138	1	54	54	NUM
inlawrev-4023	138	2	.	.	PUNCT
inlawrev-4023	139	1	see	see	VERB
inlawrev-4023	139	2	i	i	PRON
inlawrev-4023	139	3	d.	d.	PROPN
inlawrev-4023	139	4	at	at	ADP
inlawrev-4023	139	5	1930	1930	NUM
inlawrev-4023	139	6	55	55	NUM
inlawrev-4023	139	7	.	.	PUNCT
inlawrev-4023	140	1	i	i	PRON
inlawrev-4023	140	2	d.	d.	PROPN
inlawrev-4023	140	3	at	at	ADP
inlawrev-4023	140	4	1935	1935	NUM
inlawrev-4023	140	5	-	-	SYM
inlawrev-4023	140	6	36	36	NUM
inlawrev-4023	140	7	.	.	PUNCT
inlawrev-4023	140	8	56	56	NUM
inlawrev-4023	140	9	.	.	PUNCT
inlawrev-4023	141	1	i	i	PRON
inlawrev-4023	141	2	d.	d.	PROPN
inlawrev-4023	141	3	at	at	ADP
inlawrev-4023	141	4	2627	2627	NUM
inlawrev-4023	141	5	.	.	PUNCT
inlawrev-4023	142	1	57	57	NUM
inlawrev-4023	142	2	.	.	PUNCT
inlawrev-4023	143	1	i	i	PRON
inlawrev-4023	143	2	d.	d.	PROPN
inlawrev-4023	143	3	at	at	ADP
inlawrev-4023	143	4	1439	1439	NUM
inlawrev-4023	143	5	-	-	SYM
inlawrev-4023	143	6	40	40	NUM
inlawrev-4023	143	7	.	.	PUNCT
inlawrev-4023	144	1	58	58	NUM
inlawrev-4023	144	2	.	.	PUNCT
inlawrev-4023	145	1	i	i	PRON
inlawrev-4023	145	2	d.	d.	PROPN
inlawrev-4023	145	3	at	at	ADP
inlawrev-4023	145	4	1936	1936	NUM
inlawrev-4023	145	5	-	-	SYM
inlawrev-4023	145	6	38	38	NUM
inlawrev-4023	145	7	.	.	PUNCT
inlawrev-4023	145	8	59	59	NUM
inlawrev-4023	145	9	.	.	PUNCT
inlawrev-4023	146	1	i	i	PRON
inlawrev-4023	146	2	d.	d.	PROPN
inlawrev-4023	146	3	at	at	ADP
inlawrev-4023	146	4	1939	1939	NUM
inlawrev-4023	146	5	.	.	PUNCT
inlawrev-4023	147	1	60	60	NUM
inlawrev-4023	147	2	.	.	PUNCT
inlawrev-4023	148	1	i	i	PRON
inlawrev-4023	148	2	d.	d.	PROPN
inlawrev-4023	148	3	at	at	ADP
inlawrev-4023	148	4	2014	2014	NUM
inlawrev-4023	148	5	.	.	PUNCT
inlawrev-4023	149	1	2009	2009	NUM
inlawrev-4023	149	2	]	]	PUNCT
inlawrev-4023	149	3	tax	tax	NOUN
inlawrev-4023	149	4	law	law	NOUN
inlawrev-4023	149	5	1221	1221	NUM
inlawrev-4023	149	6	alien	alien	NOUN
inlawrev-4023	149	7	must	must	AUX
inlawrev-4023	149	8	be	be	AUX
inlawrev-4023	149	9	computed	compute	VERB
inlawrev-4023	149	10	by	by	ADP
inlawrev-4023	149	11	applying	apply	VERB
inlawrev-4023	149	12	only	only	ADV
inlawrev-4023	149	13	one	one	NUM
inlawrev-4023	149	14	personal	personal	ADJ
inlawrev-4023	149	15	exemption	exemption	NOUN
inlawrev-4023	149	16	regardless	regardless	ADV
inlawrev-4023	149	17	of	of	ADP
inlawrev-4023	149	18	the	the	DET
inlawrev-4023	149	19	total	total	ADJ
inlawrev-4023	149	20	number	number	NOUN
inlawrev-4023	149	21	of	of	ADP
inlawrev-4023	149	22	exemptions	exemption	NOUN
inlawrev-4023	149	23	the	the	DET
inlawrev-4023	149	24	person	person	NOUN
inlawrev-4023	149	25	may	may	AUX
inlawrev-4023	149	26	claim	claim	VERB
inlawrev-4023	149	27	on	on	ADP
inlawrev-4023	149	28	the	the	DET
inlawrev-4023	149	29	taxpayer	taxpayer	NOUN
inlawrev-4023	149	30	's	's	PART
inlawrev-4023	149	31	annual	annual	ADJ
inlawrev-4023	149	32	retum.^^	retum.^^	X
inlawrev-4023	149	33	ic	ic	PROPN
inlawrev-4023	149	34	6	6	NUM
inlawrev-4023	149	35	-	-	SYM
inlawrev-4023	149	36	3	3	NUM
inlawrev-4023	149	37	-	-	PUNCT
inlawrev-4023	149	38	4	4	NUM
inlawrev-4023	149	39	-	-	SYM
inlawrev-4023	149	40	4	4	NUM
inlawrev-4023	149	41	.	.	NOUN
inlawrev-4023	149	42	1	1	NUM
inlawrev-4023	149	43	provides	provide	VERB
inlawrev-4023	149	44	that	that	SCONJ
inlawrev-4023	149	45	an	an	DET
inlawrev-4023	149	46	individual	individual	ADJ
inlawrev-4023	149	47	filing	filing	NOUN
inlawrev-4023	149	48	an	an	DET
inlawrev-4023	149	49	estimated	estimate	VERB
inlawrev-4023	149	50	tax	tax	NOUN
inlawrev-4023	149	51	return	return	NOUN
inlawrev-4023	149	52	must	must	AUX
inlawrev-4023	149	53	designate	designate	VERB
inlawrev-4023	149	54	an	an	DET
inlawrev-4023	149	55	amount	amount	NOUN
inlawrev-4023	149	56	that	that	PRON
inlawrev-4023	149	57	represents	represent	VERB
inlawrev-4023	149	58	state	state	NOUN
inlawrev-4023	149	59	adjusted	adjust	VERB
inlawrev-4023	149	60	gross	gross	ADJ
inlawrev-4023	149	61	income	income	NOUN
inlawrev-4023	149	62	tax	tax	NOUN
inlawrev-4023	149	63	liability	liability	NOUN
inlawrev-4023	149	64	,	,	PUNCT
inlawrev-4023	149	65	and	and	CCONJ
inlawrev-4023	149	66	an	an	DET
inlawrev-4023	149	67	amount	amount	NOUN
inlawrev-4023	149	68	that	that	PRON
inlawrev-4023	149	69	represents	represent	VERB
inlawrev-4023	149	70	estimated	estimate	VERB
inlawrev-4023	149	71	local	local	ADJ
inlawrev-4023	149	72	option	option	NOUN
inlawrev-4023	149	73	income	income	NOUN
inlawrev-4023	149	74	tax	tax	NOUN
inlawrev-4023	150	1	liabihty.^2	liabihty.^2	INTJ
inlawrev-4023	150	2	ic	ic	PROPN
inlawrev-4023	150	3	6	6	NUM
inlawrev-4023	150	4	-	-	SYM
inlawrev-4023	150	5	3	3	NUM
inlawrev-4023	150	6	-	-	PUNCT
inlawrev-4023	150	7	4	4	NUM
inlawrev-4023	150	8	-	-	SYM
inlawrev-4023	150	9	8	8	NUM
inlawrev-4023	150	10	provides	provide	VERB
inlawrev-4023	150	11	that	that	SCONJ
inlawrev-4023	150	12	an	an	DET
inlawrev-4023	150	13	employer	employer	NOUN
inlawrev-4023	150	14	withholding	withhold	VERB
inlawrev-4023	150	15	taxes	taxis	NOUN
inlawrev-4023	150	16	for	for	ADP
inlawrev-4023	150	17	a	a	DET
inlawrev-4023	150	18	nonresident	nonresident	ADJ
inlawrev-4023	150	19	alien	alien	NOUN
inlawrev-4023	150	20	is	be	AUX
inlawrev-4023	150	21	required	require	VERB
inlawrev-4023	150	22	to	to	PART
inlawrev-4023	150	23	limit	limit	VERB
inlawrev-4023	150	24	the	the	DET
inlawrev-4023	150	25	number	number	NOUN
inlawrev-4023	150	26	of	of	ADP
inlawrev-4023	150	27	exemptions	exemption	NOUN
inlawrev-4023	150	28	claimed	claim	VERB
inlawrev-4023	150	29	to	to	ADP
inlawrev-4023	150	30	one	one	NUM
inlawrev-4023	150	31	per	per	ADP
inlawrev-4023	150	32	employee.^^	employee.^^	X
inlawrev-4023	150	33	ic	ic	PROPN
inlawrev-4023	150	34	6	6	NUM
inlawrev-4023	150	35	-	-	SYM
inlawrev-4023	150	36	3	3	NUM
inlawrev-4023	150	37	-	-	PUNCT
inlawrev-4023	150	38	4	4	NUM
inlawrev-4023	150	39	-	-	SYM
inlawrev-4023	150	40	15.7	15.7	NUM
inlawrev-4023	150	41	requires	require	VERB
inlawrev-4023	150	42	a	a	DET
inlawrev-4023	150	43	person	person	NOUN
inlawrev-4023	150	44	who	who	PRON
inlawrev-4023	150	45	requests	request	VERB
inlawrev-4023	150	46	withholding	withholding	NOUN
inlawrev-4023	150	47	of	of	ADP
inlawrev-4023	150	48	adjusted	adjust	VERB
inlawrev-4023	150	49	gross	gross	ADJ
inlawrev-4023	150	50	income	income	NOUN
inlawrev-4023	150	51	tax	tax	NOUN
inlawrev-4023	150	52	from	from	ADP
inlawrev-4023	150	53	an	an	DET
inlawrev-4023	150	54	annuity	annuity	NOUN
inlawrev-4023	150	55	,	,	PUNCT
inlawrev-4023	150	56	pension	pension	NOUN
inlawrev-4023	150	57	,	,	PUNCT
inlawrev-4023	150	58	or	or	CCONJ
inlawrev-4023	150	59	retirement	retirement	NOUN
inlawrev-4023	150	60	plan	plan	NOUN
inlawrev-4023	150	61	to	to	PART
inlawrev-4023	150	62	designate	designate	VERB
inlawrev-4023	150	63	the	the	DET
inlawrev-4023	150	64	amount	amount	NOUN
inlawrev-4023	150	65	that	that	PRON
inlawrev-4023	150	66	represents	represent	VERB
inlawrev-4023	150	67	state	state	NOUN
inlawrev-4023	150	68	adjusted	adjust	VERB
inlawrev-4023	150	69	gross	gross	ADJ
inlawrev-4023	150	70	income	income	NOUN
inlawrev-4023	150	71	tax	tax	NOUN
inlawrev-4023	150	72	and	and	CCONJ
inlawrev-4023	150	73	the	the	DET
inlawrev-4023	150	74	amount	amount	NOUN
inlawrev-4023	150	75	that	that	PRON
inlawrev-4023	150	76	represents	represent	VERB
inlawrev-4023	150	77	local	local	ADJ
inlawrev-4023	150	78	option	option	NOUN
inlawrev-4023	150	79	income	income	NOUN
inlawrev-4023	150	80	tax	tax	NOUN
inlawrev-4023	150	81	.	.	PUNCT
inlawrev-4023	151	1	the	the	DET
inlawrev-4023	151	2	department	department	NOUN
inlawrev-4023	151	3	is	be	AUX
inlawrev-4023	151	4	required	require	VERB
inlawrev-4023	151	5	to	to	PART
inlawrev-4023	151	6	adopt	adopt	VERB
inlawrev-4023	151	7	guidelines	guideline	NOUN
inlawrev-4023	151	8	to	to	PART
inlawrev-4023	151	9	assist	assist	VERB
inlawrev-4023	151	10	taxpayers	taxpayer	NOUN
inlawrev-4023	151	11	in	in	ADP
inlawrev-4023	151	12	making	make	VERB
inlawrev-4023	151	13	the	the	DET
inlawrev-4023	151	14	required	require	VERB
inlawrev-4023	151	15	designations.^	designations.^	NOUN
inlawrev-4023	151	16	ic	ic	PROPN
inlawrev-4023	151	17	6	6	NUM
inlawrev-4023	151	18	-	-	SYM
inlawrev-4023	151	19	3	3	NUM
inlawrev-4023	151	20	-	-	PUNCT
inlawrev-4023	151	21	4	4	NUM
inlawrev-4023	151	22	-	-	SYM
inlawrev-4023	151	23	16	16	NUM
inlawrev-4023	151	24	provides	provide	VERB
inlawrev-4023	151	25	that	that	PRON
inlawrev-4023	151	26	for	for	ADP
inlawrev-4023	151	27	individual	individual	ADJ
inlawrev-4023	151	28	income	income	NOUN
inlawrev-4023	151	29	tax	tax	NOUN
inlawrev-4023	151	30	returns	return	NOUN
inlawrev-4023	151	31	filed	file	VERB
inlawrev-4023	151	32	after	after	ADP
inlawrev-4023	151	33	december	december	PROPN
inlawrev-4023	151	34	31	31	NUM
inlawrev-4023	151	35	,	,	PUNCT
inlawrev-4023	151	36	2010	2010	NUM
inlawrev-4023	151	37	,	,	PUNCT
inlawrev-4023	151	38	the	the	DET
inlawrev-4023	151	39	department	department	NOUN
inlawrev-4023	151	40	will	will	AUX
inlawrev-4023	151	41	implement	implement	VERB
inlawrev-4023	151	42	a	a	DET
inlawrev-4023	151	43	system	system	NOUN
inlawrev-4023	151	44	of	of	ADP
inlawrev-4023	151	45	crosschecks	crosscheck	NOUN
inlawrev-4023	151	46	between	between	ADP
inlawrev-4023	151	47	the	the	DET
inlawrev-4023	151	48	employer	employer	NOUN
inlawrev-4023	151	49	w-2	w-2	NOUN
inlawrev-4023	151	50	forms	form	NOUN
inlawrev-4023	151	51	and	and	CCONJ
inlawrev-4023	151	52	the	the	DET
inlawrev-4023	151	53	individual	individual	ADJ
inlawrev-4023	151	54	taxpayer	taxpayer	NOUN
inlawrev-4023	151	55	's	's	PART
inlawrev-4023	151	56	w-2	w-2	NOUN
inlawrev-4023	151	57	forms.^^	forms.^^	X
inlawrev-4023	152	1	ic	ic	PROPN
inlawrev-4023	152	2	6	6	NUM
inlawrev-4023	152	3	-	-	SYM
inlawrev-4023	152	4	3	3	NUM
inlawrev-4023	152	5	-	-	PUNCT
inlawrev-4023	152	6	4	4	NUM
inlawrev-4023	152	7	-	-	SYM
inlawrev-4023	152	8	17	17	NUM
inlawrev-4023	152	9	provides	provide	VERB
inlawrev-4023	152	10	that	that	SCONJ
inlawrev-4023	152	11	after	after	ADP
inlawrev-4023	152	12	december	december	PROPN
inlawrev-4023	152	13	31	31	NUM
inlawrev-4023	152	14	,	,	PUNCT
inlawrev-4023	152	15	2010	2010	NUM
inlawrev-4023	152	16	,	,	PUNCT
inlawrev-4023	152	17	the	the	DET
inlawrev-4023	152	18	department	department	NOUN
inlawrev-4023	152	19	and	and	CCONJ
inlawrev-4023	152	20	the	the	DET
inlawrev-4023	152	21	office	office	NOUN
inlawrev-4023	152	22	of	of	ADP
inlawrev-4023	152	23	management	management	NOUN
inlawrev-4023	152	24	and	and	CCONJ
inlawrev-4023	152	25	budget	budget	NOUN
inlawrev-4023	152	26	shall	shall	AUX
inlawrev-4023	152	27	develop	develop	VERB
inlawrev-4023	152	28	a	a	DET
inlawrev-4023	152	29	quarterly	quarterly	ADJ
inlawrev-4023	152	30	report	report	NOUN
inlawrev-4023	152	31	that	that	PRON
inlawrev-4023	152	32	summarizes	summarize	VERB
inlawrev-4023	152	33	the	the	DET
inlawrev-4023	152	34	amount	amount	NOUN
inlawrev-4023	152	35	reported	report	VERB
inlawrev-4023	152	36	to	to	ADP
inlawrev-4023	152	37	and	and	CCONJ
inlawrev-4023	152	38	processed	process	VERB
inlawrev-4023	152	39	by	by	ADP
inlawrev-4023	152	40	the	the	DET
inlawrev-4023	152	41	department	department	NOUN
inlawrev-4023	152	42	for	for	ADP
inlawrev-4023	152	43	individual	individual	ADJ
inlawrev-4023	152	44	estimated	estimate	VERB
inlawrev-4023	152	45	tax	tax	NOUN
inlawrev-4023	152	46	and	and	CCONJ
inlawrev-4023	152	47	monthly	monthly	ADJ
inlawrev-4023	152	48	withholding	withholding	NOUN
inlawrev-4023	152	49	by	by	ADP
inlawrev-4023	152	50	employers	employer	NOUN
inlawrev-4023	152	51	for	for	ADP
inlawrev-4023	152	52	each	each	DET
inlawrev-4023	152	53	county.^^	county.^^	NOUN
inlawrev-4023	153	1	the	the	DET
inlawrev-4023	153	2	report	report	NOUN
inlawrev-4023	153	3	shall	shall	AUX
inlawrev-4023	153	4	be	be	AUX
inlawrev-4023	153	5	distributed	distribute	VERB
inlawrev-4023	153	6	to	to	ADP
inlawrev-4023	153	7	the	the	DET
inlawrev-4023	153	8	county	county	NOUN
inlawrev-4023	153	9	auditors	auditor	NOUN
inlawrev-4023	153	10	within	within	ADP
inlawrev-4023	153	11	forty	forty	NUM
inlawrev-4023	153	12	-	-	PUNCT
inlawrev-4023	153	13	five	five	NUM
inlawrev-4023	153	14	days	day	NOUN
inlawrev-4023	153	15	after	after	ADP
inlawrev-4023	153	16	the	the	DET
inlawrev-4023	153	17	end	end	NOUN
inlawrev-4023	153	18	of	of	ADP
inlawrev-4023	153	19	the	the	DET
inlawrev-4023	153	20	calendar	calendar	NOUN
inlawrev-4023	153	21	quarter.^^	quarter.^^	NOUN
inlawrev-4023	154	1	ic	ic	PROPN
inlawrev-4023	154	2	6	6	NUM
inlawrev-4023	154	3	-	-	SYM
inlawrev-4023	154	4	3	3	NUM
inlawrev-4023	154	5	-	-	PUNCT
inlawrev-4023	154	6	7	7	NUM
inlawrev-4023	154	7	-	-	SYM
inlawrev-4023	154	8	3	3	NUM
inlawrev-4023	154	9	provides	provide	VERB
inlawrev-4023	154	10	that	that	SCONJ
inlawrev-4023	154	11	100	100	NUM
inlawrev-4023	154	12	%	%	NOUN
inlawrev-4023	154	13	of	of	ADP
inlawrev-4023	154	14	the	the	DET
inlawrev-4023	154	15	individual	individual	ADJ
inlawrev-4023	154	16	income	income	NOUN
inlawrev-4023	154	17	tax	tax	NOUN
inlawrev-4023	154	18	will	will	AUX
inlawrev-4023	154	19	be	be	AUX
inlawrev-4023	154	20	deposited	deposit	VERB
inlawrev-4023	154	21	in	in	ADP
inlawrev-4023	154	22	the	the	DET
inlawrev-4023	154	23	state	state	NOUN
inlawrev-4023	154	24	general	general	NOUN
inlawrev-4023	154	25	fund.^^	fund.^^	PUNCT
inlawrev-4023	154	26	ic	ic	PROPN
inlawrev-4023	154	27	6	6	NUM
inlawrev-4023	154	28	-	-	SYM
inlawrev-4023	154	29	3.1	3.1	NUM
inlawrev-4023	154	30	-	-	SYM
inlawrev-4023	154	31	21	21	NUM
inlawrev-4023	154	32	-	-	SYM
inlawrev-4023	154	33	6	6	NUM
inlawrev-4023	154	34	increases	increase	VERB
inlawrev-4023	154	35	the	the	DET
inlawrev-4023	154	36	earned	earn	VERB
inlawrev-4023	154	37	income	income	NOUN
inlawrev-4023	154	38	tax	tax	NOUN
inlawrev-4023	154	39	credit	credit	NOUN
inlawrev-4023	154	40	from	from	ADP
inlawrev-4023	154	41	6	6	NUM
inlawrev-4023	154	42	%	%	NOUN
inlawrev-4023	154	43	of	of	ADP
inlawrev-4023	154	44	the	the	DET
inlawrev-4023	154	45	federal	federal	ADJ
inlawrev-4023	154	46	credit	credit	NOUN
inlawrev-4023	154	47	to	to	ADP
inlawrev-4023	154	48	9	9	NUM
inlawrev-4023	154	49	%	%	NOUN
inlawrev-4023	154	50	of	of	ADP
inlawrev-4023	154	51	the	the	DET
inlawrev-4023	154	52	federal	federal	ADJ
inlawrev-4023	154	53	credit.^^	credit.^^	X
inlawrev-4023	154	54	ic	ic	PROPN
inlawrev-4023	154	55	6	6	NUM
inlawrev-4023	154	56	-	-	SYM
inlawrev-4023	154	57	3.1	3.1	NUM
inlawrev-4023	154	58	-	-	SYM
inlawrev-4023	154	59	21	21	NUM
inlawrev-4023	154	60	-	-	SYM
inlawrev-4023	154	61	6	6	NUM
inlawrev-4023	154	62	also	also	ADV
inlawrev-4023	154	63	provides	provide	VERB
inlawrev-4023	154	64	that	that	SCONJ
inlawrev-4023	154	65	a	a	DET
inlawrev-4023	154	66	nonresident	nonresident	ADJ
inlawrev-4023	154	67	taxpayer	taxpayer	NOUN
inlawrev-4023	154	68	claiming	claim	VERB
inlawrev-4023	154	69	the	the	DET
inlawrev-4023	154	70	earned	earn	VERB
inlawrev-4023	154	71	income	income	NOUN
inlawrev-4023	154	72	tax	tax	NOUN
inlawrev-4023	154	73	credit	credit	NOUN
inlawrev-4023	154	74	is	be	AUX
inlawrev-4023	154	75	required	require	VERB
inlawrev-4023	154	76	to	to	PART
inlawrev-4023	154	77	apportion	apportion	VERB
inlawrev-4023	154	78	the	the	DET
inlawrev-4023	154	79	amount	amount	NOUN
inlawrev-4023	154	80	of	of	ADP
inlawrev-4023	154	81	the	the	DET
inlawrev-4023	154	82	credit	credit	NOUN
inlawrev-4023	154	83	on	on	ADP
inlawrev-4023	154	84	the	the	DET
inlawrev-4023	154	85	same	same	ADJ
inlawrev-4023	154	86	basis	basis	NOUN
inlawrev-4023	154	87	that	that	SCONJ
inlawrev-4023	154	88	indiana	indiana	PROPN
inlawrev-4023	154	89	income	income	NOUN
inlawrev-4023	154	90	is	be	AUX
inlawrev-4023	154	91	apportioned.^^	apportioned.^^	NUM
inlawrev-4023	154	92	ic	ic	PROPN
inlawrev-4023	154	93	6	6	NUM
inlawrev-4023	154	94	-	-	SYM
inlawrev-4023	154	95	3.1	3.1	NUM
inlawrev-4023	154	96	-	-	PUNCT
inlawrev-4023	154	97	29	29	NUM
inlawrev-4023	154	98	-	-	SYM
inlawrev-4023	154	99	19	19	NUM
inlawrev-4023	154	100	allows	allow	VERB
inlawrev-4023	154	101	non	non	ADJ
inlawrev-4023	154	102	-	-	PROPN
inlawrev-4023	154	103	indiana	indiana	ADJ
inlawrev-4023	154	104	coal	coal	NOUN
inlawrev-4023	154	105	to	to	PART
inlawrev-4023	154	106	be	be	AUX
inlawrev-4023	154	107	used	use	VERB
inlawrev-4023	154	108	in	in	ADP
inlawrev-4023	154	109	a	a	DET
inlawrev-4023	154	110	coal	coal	NOUN
inlawrev-4023	154	111	gasification	gasification	NOUN
inlawrev-4023	154	112	power	power	NOUN
inlawrev-4023	154	113	plant	plant	NOUN
inlawrev-4023	154	114	if	if	SCONJ
inlawrev-4023	154	115	the	the	DET
inlawrev-4023	154	116	taxpayer	taxpayer	NOUN
inlawrev-4023	154	117	certifies	certifie	NOUN
inlawrev-4023	154	118	to	to	ADP
inlawrev-4023	154	119	the	the	DET
inlawrev-4023	154	120	ledc	ledc	NOUN
inlawrev-4023	154	121	that	that	SCONJ
inlawrev-4023	154	122	partial	partial	ADJ
inlawrev-4023	154	123	use	use	NOUN
inlawrev-4023	154	124	of	of	ADP
inlawrev-4023	154	125	other	other	ADJ
inlawrev-4023	154	126	coal	coal	NOUN
inlawrev-4023	154	127	will	will	AUX
inlawrev-4023	154	128	result	result	VERB
inlawrev-4023	154	129	in	in	ADP
inlawrev-4023	154	130	lower	low	ADJ
inlawrev-4023	154	131	rates	rate	NOUN
inlawrev-4023	154	132	for	for	ADP
inlawrev-4023	154	133	indiana	indiana	PROPN
inlawrev-4023	154	134	retail	retail	ADJ
inlawrev-4023	154	135	utility	utility	NOUN
inlawrev-4023	154	136	customers.^^	customers.^^	NOUN
inlawrev-4023	154	137	61	61	NUM
inlawrev-4023	154	138	.	.	PUNCT
inlawrev-4023	155	1	/^.	/^.	PUNCT
inlawrev-4023	155	2	at	at	ADP
inlawrev-4023	155	3	1939	1939	NUM
inlawrev-4023	155	4	-	-	SYM
inlawrev-4023	155	5	40	40	NUM
inlawrev-4023	155	6	.	.	PUNCT
inlawrev-4023	156	1	62	62	NUM
inlawrev-4023	156	2	.	.	PUNCT
inlawrev-4023	157	1	i	i	PRON
inlawrev-4023	157	2	d.	d.	PROPN
inlawrev-4023	157	3	63	63	NUM
inlawrev-4023	157	4	.	.	PUNCT
inlawrev-4023	158	1	i	i	PRON
inlawrev-4023	158	2	d.	d.	PROPN
inlawrev-4023	158	3	sit	sit	VERB
inlawrev-4023	158	4	1942	1942	NUM
inlawrev-4023	158	5	.	.	PUNCT
inlawrev-4023	159	1	64	64	NUM
inlawrev-4023	159	2	.	.	PUNCT
inlawrev-4023	160	1	/j	/j	INTJ
inlawrev-4023	160	2	.	.	PUNCT
inlawrev-4023	161	1	at	at	ADP
inlawrev-4023	161	2	2629	2629	NUM
inlawrev-4023	161	3	-	-	SYM
inlawrev-4023	161	4	30	30	NUM
inlawrev-4023	161	5	.	.	PUNCT
inlawrev-4023	161	6	65	65	NUM
inlawrev-4023	161	7	.	.	PUNCT
inlawrev-4023	162	1	/^.	/^.	PUNCT
inlawrev-4023	163	1	at	at	ADP
inlawrev-4023	163	2	2630	2630	NUM
inlawrev-4023	163	3	.	.	PUNCT
inlawrev-4023	164	1	66	66	NUM
inlawrev-4023	164	2	.	.	PUNCT
inlawrev-4023	165	1	mat	mat	NOUN
inlawrev-4023	165	2	2630	2630	NUM
inlawrev-4023	165	3	-	-	SYM
inlawrev-4023	165	4	31	31	NUM
inlawrev-4023	165	5	.	.	PUNCT
inlawrev-4023	165	6	67	67	NUM
inlawrev-4023	165	7	.	.	PUNCT
inlawrev-4023	166	1	/^.	/^.	PUNCT
inlawrev-4023	166	2	at	at	ADP
inlawrev-4023	166	3	2631	2631	NUM
inlawrev-4023	166	4	.	.	PUNCT
inlawrev-4023	167	1	68	68	NUM
inlawrev-4023	167	2	.	.	PUNCT
inlawrev-4023	168	1	i	i	PRON
inlawrev-4023	168	2	d.	d.	PROPN
inlawrev-4023	168	3	69	69	NUM
inlawrev-4023	168	4	.	.	PUNCT
inlawrev-4023	169	1	/j	/j	INTJ
inlawrev-4023	169	2	.	.	PUNCT
inlawrev-4023	170	1	at	at	ADP
inlawrev-4023	170	2	2632	2632	NUM
inlawrev-4023	170	3	.	.	PUNCT
inlawrev-4023	171	1	70	70	NUM
inlawrev-4023	171	2	.	.	PUNCT
inlawrev-4023	171	3	mat	mat	NOUN
inlawrev-4023	171	4	1946	1946	NUM
inlawrev-4023	171	5	.	.	PUNCT
inlawrev-4023	172	1	71	71	NUM
inlawrev-4023	172	2	.	.	X
inlawrev-4023	172	3	mat	mat	NOUN
inlawrev-4023	172	4	1047	1047	NUM
inlawrev-4023	172	5	.	.	PUNCT
inlawrev-4023	172	6	1222	1222	NUM
inlawrev-4023	172	7	indiana	indiana	PROPN
inlawrev-4023	172	8	law	law	PROPN
inlawrev-4023	172	9	review	review	NOUN
inlawrev-4023	173	1	[	[	X
inlawrev-4023	173	2	vol	vol	NOUN
inlawrev-4023	173	3	.	.	PUNCT
inlawrev-4023	174	1	42	42	NUM
inlawrev-4023	174	2	:	:	PUNCT
inlawrev-4023	174	3	1215	1215	NUM
inlawrev-4023	174	4	ic	ic	NUM
inlawrev-4023	174	5	6	6	NUM
inlawrev-4023	174	6	-	-	SYM
inlawrev-4023	174	7	3.1	3.1	NUM
inlawrev-4023	174	8	-	-	SYM
inlawrev-4023	174	9	32	32	NUM
inlawrev-4023	174	10	creates	create	VERB
inlawrev-4023	174	11	a	a	DET
inlawrev-4023	174	12	media	media	NOUN
inlawrev-4023	174	13	production	production	NOUN
inlawrev-4023	174	14	expenditure	expenditure	NOUN
inlawrev-4023	174	15	income	income	NOUN
inlawrev-4023	174	16	tax	tax	NOUN
inlawrev-4023	174	17	credit.^^	credit.^^	ADJ
inlawrev-4023	174	18	a	a	DET
inlawrev-4023	174	19	qualified	qualified	ADJ
inlawrev-4023	174	20	media	media	NOUN
inlawrev-4023	174	21	production	production	NOUN
inlawrev-4023	174	22	includes	include	VERB
inlawrev-4023	174	23	a	a	DET
inlawrev-4023	174	24	feature	feature	NOUN
inlawrev-4023	174	25	length	length	NOUN
inlawrev-4023	174	26	film	film	NOUN
inlawrev-4023	174	27	,	,	PUNCT
inlawrev-4023	174	28	music	music	NOUN
inlawrev-4023	174	29	video	video	NOUN
inlawrev-4023	174	30	,	,	PUNCT
inlawrev-4023	174	31	television	television	NOUN
inlawrev-4023	174	32	series	series	NOUN
inlawrev-4023	174	33	,	,	PUNCT
inlawrev-4023	174	34	digital	digital	ADJ
inlawrev-4023	174	35	media	medium	NOUN
inlawrev-4023	174	36	production	production	NOUN
inlawrev-4023	174	37	,	,	PUNCT
inlawrev-4023	174	38	and	and	CCONJ
inlawrev-4023	174	39	an	an	DET
inlawrev-4023	174	40	advertising	advertising	NOUN
inlawrev-4023	174	41	message	message	NOUN
inlawrev-4023	174	42	broadcast	broadcast	VERB
inlawrev-4023	174	43	on	on	ADP
inlawrev-4023	174	44	television	television	NOUN
inlawrev-4023	174	45	or	or	CCONJ
inlawrev-4023	174	46	radio.^^	radio.^^	NOUN
inlawrev-4023	174	47	the	the	DET
inlawrev-4023	174	48	definition	definition	NOUN
inlawrev-4023	174	49	does	do	AUX
inlawrev-4023	174	50	not	not	PART
inlawrev-4023	174	51	include	include	VERB
inlawrev-4023	174	52	television	television	NOUN
inlawrev-4023	174	53	coverage	coverage	NOUN
inlawrev-4023	174	54	of	of	ADP
inlawrev-4023	174	55	the	the	DET
inlawrev-4023	174	56	news	news	NOUN
inlawrev-4023	174	57	or	or	CCONJ
inlawrev-4023	174	58	an	an	DET
inlawrev-4023	174	59	athletic	athletic	ADJ
inlawrev-4023	174	60	event	event	NOUN
inlawrev-4023	174	61	.	.	PUNCT
inlawrev-4023	175	1	expenses	expense	NOUN
inlawrev-4023	175	2	that	that	PRON
inlawrev-4023	175	3	qualify	qualify	VERB
inlawrev-4023	175	4	for	for	ADP
inlawrev-4023	175	5	the	the	DET
inlawrev-4023	175	6	credit	credit	NOUN
inlawrev-4023	175	7	include	include	VERB
inlawrev-4023	175	8	:	:	PUNCT
inlawrev-4023	175	9	salaries	salary	NOUN
inlawrev-4023	175	10	and	and	CCONJ
inlawrev-4023	175	11	wages	wage	NOUN
inlawrev-4023	175	12	to	to	ADP
inlawrev-4023	175	13	indiana	indiana	PROPN
inlawrev-4023	175	14	residents	resident	NOUN
inlawrev-4023	175	15	,	,	PUNCT
inlawrev-4023	175	16	costs	cost	NOUN
inlawrev-4023	175	17	for	for	ADP
inlawrev-4023	175	18	a	a	DET
inlawrev-4023	175	19	story	story	NOUN
inlawrev-4023	175	20	,	,	PUNCT
inlawrev-4023	175	21	costs	cost	NOUN
inlawrev-4023	175	22	for	for	ADP
inlawrev-4023	175	23	locations	location	NOUN
inlawrev-4023	175	24	,	,	PUNCT
inlawrev-4023	175	25	sets	set	NOUN
inlawrev-4023	175	26	,	,	PUNCT
inlawrev-4023	175	27	and	and	CCONJ
inlawrev-4023	175	28	wardrobes	wardrobe	NOUN
inlawrev-4023	175	29	,	,	PUNCT
inlawrev-4023	175	30	editing	edit	VERB
inlawrev-4023	175	31	costs	cost	NOUN
inlawrev-4023	175	32	,	,	PUNCT
inlawrev-4023	175	33	facility	facility	NOUN
inlawrev-4023	175	34	and	and	CCONJ
inlawrev-4023	175	35	equipment	equipment	NOUN
inlawrev-4023	175	36	rental	rental	NOUN
inlawrev-4023	175	37	,	,	PUNCT
inlawrev-4023	175	38	food	food	NOUN
inlawrev-4023	175	39	and	and	CCONJ
inlawrev-4023	175	40	lodging	lodging	NOUN
inlawrev-4023	175	41	,	,	PUNCT
inlawrev-4023	175	42	and	and	CCONJ
inlawrev-4023	175	43	legal	legal	ADJ
inlawrev-4023	175	44	services	service	NOUN
inlawrev-4023	175	45	.	.	PUNCT
inlawrev-4023	176	1	^"^	^"^	PROPN
inlawrev-4023	176	2	qualified	qualified	ADJ
inlawrev-4023	176	3	expenses	expense	NOUN
inlawrev-4023	176	4	do	do	AUX
inlawrev-4023	176	5	not	not	PART
inlawrev-4023	176	6	include	include	VERB
inlawrev-4023	176	7	payments	payment	NOUN
inlawrev-4023	176	8	of	of	ADP
inlawrev-4023	176	9	wages	wage	NOUN
inlawrev-4023	176	10	and	and	CCONJ
inlawrev-4023	176	11	salaries	salary	NOUN
inlawrev-4023	176	12	to	to	ADP
inlawrev-4023	176	13	a	a	DET
inlawrev-4023	176	14	director	director	NOUN
inlawrev-4023	176	15	,	,	PUNCT
inlawrev-4023	176	16	producer	producer	NOUN
inlawrev-4023	176	17	,	,	PUNCT
inlawrev-4023	176	18	screenwriter	screenwriter	NOUN
inlawrev-4023	176	19	,	,	PUNCT
inlawrev-4023	176	20	or	or	CCONJ
inlawrev-4023	176	21	an	an	DET
inlawrev-4023	176	22	actor	actor	NOUN
inlawrev-4023	176	23	unless	unless	SCONJ
inlawrev-4023	176	24	the	the	DET
inlawrev-4023	176	25	individual	individual	NOUN
inlawrev-4023	176	26	is	be	AUX
inlawrev-4023	176	27	a	a	DET
inlawrev-4023	176	28	resident	resident	NOUN
inlawrev-4023	176	29	of	of	ADP
inlawrev-4023	176	30	indiana.^^	indiana.^^	PUNCT
inlawrev-4023	176	31	qualified	qualified	ADJ
inlawrev-4023	176	32	expenditures	expenditure	NOUN
inlawrev-4023	176	33	that	that	PRON
inlawrev-4023	176	34	are	be	AUX
inlawrev-4023	176	35	at	at	ADV
inlawrev-4023	176	36	least	least	ADJ
inlawrev-4023	176	37	$	$	SYM
inlawrev-4023	176	38	100,000	100,000	NUM
inlawrev-4023	176	39	for	for	ADP
inlawrev-4023	176	40	a	a	DET
inlawrev-4023	176	41	movie	movie	NOUN
inlawrev-4023	176	42	or	or	CCONJ
inlawrev-4023	176	43	television	television	NOUN
inlawrev-4023	176	44	series	series	NOUN
inlawrev-4023	176	45	,	,	PUNCT
inlawrev-4023	176	46	or	or	CCONJ
inlawrev-4023	176	47	$	$	SYM
inlawrev-4023	176	48	50,000	50,000	NUM
inlawrev-4023	176	49	for	for	ADP
inlawrev-4023	176	50	any	any	DET
inlawrev-4023	176	51	other	other	ADJ
inlawrev-4023	176	52	type	type	NOUN
inlawrev-4023	176	53	of	of	ADP
inlawrev-4023	176	54	media	medium	NOUN
inlawrev-4023	176	55	production	production	NOUN
inlawrev-4023	176	56	are	be	AUX
inlawrev-4023	176	57	entitled	entitle	VERB
inlawrev-4023	176	58	to	to	ADP
inlawrev-4023	176	59	a	a	DET
inlawrev-4023	176	60	refundable	refundable	ADJ
inlawrev-4023	176	61	tax	tax	NOUN
inlawrev-4023	176	62	credit.^^	credit.^^	NOUN
inlawrev-4023	176	63	if	if	SCONJ
inlawrev-4023	176	64	the	the	DET
inlawrev-4023	176	65	total	total	ADJ
inlawrev-4023	176	66	qualified	qualified	ADJ
inlawrev-4023	176	67	production	production	NOUN
inlawrev-4023	176	68	expenditures	expenditure	NOUN
inlawrev-4023	176	69	are	be	AUX
inlawrev-4023	176	70	less	less	ADJ
inlawrev-4023	176	71	than	than	ADP
inlawrev-4023	176	72	$	$	SYM
inlawrev-4023	176	73	6,000,000	6,000,000	NUM
inlawrev-4023	176	74	in	in	ADP
inlawrev-4023	176	75	a	a	DET
inlawrev-4023	176	76	taxable	taxable	ADJ
inlawrev-4023	176	77	year	year	NOUN
inlawrev-4023	176	78	,	,	PUNCT
inlawrev-4023	176	79	then	then	ADV
inlawrev-4023	176	80	the	the	DET
inlawrev-4023	176	81	income	income	NOUN
inlawrev-4023	176	82	tax	tax	NOUN
inlawrev-4023	176	83	credit	credit	NOUN
inlawrev-4023	176	84	is	be	AUX
inlawrev-4023	176	85	15	15	NUM
inlawrev-4023	176	86	%	%	NOUN
inlawrev-4023	176	87	of	of	ADP
inlawrev-4023	176	88	the	the	DET
inlawrev-4023	176	89	qualified	qualified	ADJ
inlawrev-4023	176	90	expenditures.^^	expenditures.^^	NOUN
inlawrev-4023	176	91	if	if	SCONJ
inlawrev-4023	176	92	the	the	DET
inlawrev-4023	176	93	total	total	ADJ
inlawrev-4023	176	94	qualified	qualified	ADJ
inlawrev-4023	176	95	production	production	NOUN
inlawrev-4023	176	96	expenditures	expenditure	NOUN
inlawrev-4023	176	97	exceed	exceed	VERB
inlawrev-4023	176	98	$	$	SYM
inlawrev-4023	176	99	6,000,000	6,000,000	NUM
inlawrev-4023	176	100	in	in	ADP
inlawrev-4023	176	101	a	a	DET
inlawrev-4023	176	102	taxable	taxable	ADJ
inlawrev-4023	176	103	year	year	NOUN
inlawrev-4023	176	104	,	,	PUNCT
inlawrev-4023	176	105	the	the	DET
inlawrev-4023	176	106	amount	amount	NOUN
inlawrev-4023	176	107	of	of	ADP
inlawrev-4023	176	108	the	the	DET
inlawrev-4023	176	109	credit	credit	NOUN
inlawrev-4023	176	110	is	be	AUX
inlawrev-4023	176	111	a	a	DET
inlawrev-4023	176	112	percentage	percentage	NOUN
inlawrev-4023	176	113	determined	determine	VERB
inlawrev-4023	176	114	by	by	ADP
inlawrev-4023	176	115	the	the	DET
inlawrev-4023	176	116	ledc	ledc	NOUN
inlawrev-4023	176	117	multiplied	multiply	VERB
inlawrev-4023	176	118	by	by	ADP
inlawrev-4023	176	119	the	the	DET
inlawrev-4023	176	120	amount	amount	NOUN
inlawrev-4023	176	121	of	of	ADP
inlawrev-4023	176	122	qualified	qualified	ADJ
inlawrev-4023	176	123	production	production	NOUN
inlawrev-4023	176	124	expenditures	expenditure	NOUN
inlawrev-4023	176	125	in	in	ADP
inlawrev-4023	176	126	the	the	DET
inlawrev-4023	176	127	taxable	taxable	ADJ
inlawrev-4023	176	128	year	year	NOUN
inlawrev-4023	176	129	.	.	PUNCT
inlawrev-4023	177	1	a	a	DET
inlawrev-4023	177	2	taxpayer	taxpayer	NOUN
inlawrev-4023	177	3	that	that	PRON
inlawrev-4023	177	4	is	be	AUX
inlawrev-4023	177	5	going	go	VERB
inlawrev-4023	177	6	to	to	PART
inlawrev-4023	177	7	claim	claim	VERB
inlawrev-4023	177	8	a	a	DET
inlawrev-4023	177	9	credit	credit	NOUN
inlawrev-4023	177	10	must	must	AUX
inlawrev-4023	177	11	,	,	PUNCT
inlawrev-4023	177	12	before	before	ADP
inlawrev-4023	177	13	making	make	VERB
inlawrev-4023	177	14	the	the	DET
inlawrev-4023	177	15	qualified	qualified	ADJ
inlawrev-4023	177	16	production	production	NOUN
inlawrev-4023	177	17	expenditures	expenditure	NOUN
inlawrev-4023	177	18	,	,	PUNCT
inlawrev-4023	177	19	apply	apply	VERB
inlawrev-4023	177	20	to	to	ADP
inlawrev-4023	177	21	the	the	DET
inlawrev-4023	177	22	ledc	ledc	NOUN
inlawrev-4023	177	23	for	for	ADP
inlawrev-4023	177	24	approval	approval	NOUN
inlawrev-4023	177	25	of	of	ADP
inlawrev-4023	177	26	the	the	DET
inlawrev-4023	177	27	credit.^^	credit.^^	NOUN
inlawrev-4023	177	28	the	the	DET
inlawrev-4023	177	29	maximum	maximum	ADJ
inlawrev-4023	177	30	amount	amount	NOUN
inlawrev-4023	177	31	of	of	ADP
inlawrev-4023	177	32	tax	tax	NOUN
inlawrev-4023	177	33	credits	credit	NOUN
inlawrev-4023	177	34	that	that	PRON
inlawrev-4023	177	35	may	may	AUX
inlawrev-4023	177	36	be	be	AUX
inlawrev-4023	177	37	approved	approve	VERB
inlawrev-4023	177	38	by	by	ADP
inlawrev-4023	177	39	the	the	DET
inlawrev-4023	177	40	ledc	ledc	NOUN
inlawrev-4023	177	41	may	may	AUX
inlawrev-4023	177	42	not	not	PART
inlawrev-4023	177	43	exceed	exceed	VERB
inlawrev-4023	177	44	$	$	SYM
inlawrev-4023	177	45	5,000,000	5,000,000	NUM
inlawrev-4023	177	46	in	in	ADP
inlawrev-4023	177	47	a	a	DET
inlawrev-4023	177	48	taxable	taxable	ADJ
inlawrev-4023	177	49	year	year	NOUN
inlawrev-4023	177	50	for	for	ADP
inlawrev-4023	177	51	all	all	PRON
inlawrev-4023	177	52	taxpayers.^^	taxpayers.^^	PUNCT
inlawrev-4023	177	53	if	if	SCONJ
inlawrev-4023	177	54	the	the	DET
inlawrev-4023	177	55	amount	amount	NOUN
inlawrev-4023	177	56	of	of	ADP
inlawrev-4023	177	57	the	the	DET
inlawrev-4023	177	58	credit	credit	NOUN
inlawrev-4023	177	59	exceeds	exceed	VERB
inlawrev-4023	177	60	the	the	DET
inlawrev-4023	177	61	taxpayer	taxpayer	NOUN
inlawrev-4023	177	62	'	'	PART
inlawrev-4023	177	63	s	s	NOUN
inlawrev-4023	177	64	tax	tax	NOUN
inlawrev-4023	177	65	liability	liability	NOUN
inlawrev-4023	177	66	for	for	ADP
inlawrev-4023	177	67	the	the	DET
inlawrev-4023	177	68	taxable	taxable	ADJ
inlawrev-4023	177	69	year	year	NOUN
inlawrev-4023	177	70	,	,	PUNCT
inlawrev-4023	177	71	then	then	ADV
inlawrev-4023	177	72	the	the	DET
inlawrev-4023	177	73	taxpayer	taxpayer	NOUN
inlawrev-4023	177	74	is	be	AUX
inlawrev-4023	177	75	entitled	entitle	VERB
inlawrev-4023	177	76	to	to	ADP
inlawrev-4023	177	77	a	a	DET
inlawrev-4023	177	78	refund	refund	NOUN
inlawrev-4023	177	79	of	of	ADP
inlawrev-4023	177	80	the	the	PRON
inlawrev-4023	177	81	excess.^^	excess.^^	NOUN
inlawrev-4023	177	82	a	a	DET
inlawrev-4023	177	83	taxpayer	taxpayer	NOUN
inlawrev-4023	177	84	receiving	receive	VERB
inlawrev-4023	177	85	the	the	DET
inlawrev-4023	177	86	credit	credit	NOUN
inlawrev-4023	177	87	must	must	AUX
inlawrev-4023	177	88	file	file	VERB
inlawrev-4023	177	89	a	a	DET
inlawrev-4023	177	90	tax	tax	NOUN
inlawrev-4023	177	91	return	return	NOUN
inlawrev-4023	177	92	for	for	ADP
inlawrev-4023	177	93	the	the	DET
inlawrev-4023	177	94	first	first	ADJ
inlawrev-4023	177	95	five	five	NUM
inlawrev-4023	177	96	years	year	NOUN
inlawrev-4023	177	97	that	that	SCONJ
inlawrev-4023	177	98	the	the	DET
inlawrev-4023	177	99	taxpayer	taxpayer	NOUN
inlawrev-4023	177	100	has	have	VERB
inlawrev-4023	177	101	income	income	NOUN
inlawrev-4023	177	102	from	from	ADP
inlawrev-4023	177	103	the	the	DET
inlawrev-4023	177	104	qualified	qualified	ADJ
inlawrev-4023	177	105	media	media	NOUN
inlawrev-4023	177	106	production	production	NOUN
inlawrev-4023	177	107	for	for	ADP
inlawrev-4023	177	108	which	which	PRON
inlawrev-4023	177	109	the	the	DET
inlawrev-4023	177	110	tax	tax	NOUN
inlawrev-4023	177	111	credit	credit	NOUN
inlawrev-4023	177	112	was	be	AUX
inlawrev-4023	177	113	granted.^	granted.^	PUNCT
inlawrev-4023	177	114	^	^	PUNCT
inlawrev-4023	177	115	income	income	NOUN
inlawrev-4023	177	116	from	from	ADP
inlawrev-4023	177	117	the	the	DET
inlawrev-4023	177	118	qualified	qualified	ADJ
inlawrev-4023	177	119	media	media	NOUN
inlawrev-4023	177	120	production	production	NOUN
inlawrev-4023	177	121	is	be	AUX
inlawrev-4023	177	122	apportioned	apportion	VERB
inlawrev-4023	177	123	to	to	ADP
inlawrev-4023	177	124	indiana	indiana	PROPN
inlawrev-4023	177	125	based	base	VERB
inlawrev-4023	177	126	on	on	ADP
inlawrev-4023	177	127	the	the	DET
inlawrev-4023	177	128	income	income	NOUN
inlawrev-4023	177	129	of	of	ADP
inlawrev-4023	177	130	the	the	DET
inlawrev-4023	177	131	corporation	corporation	NOUN
inlawrev-4023	177	132	multiplied	multiply	VERB
inlawrev-4023	177	133	by	by	ADP
inlawrev-4023	177	134	a	a	DET
inlawrev-4023	177	135	percentage	percentage	NOUN
inlawrev-4023	177	136	equal	equal	ADJ
inlawrev-4023	177	137	to	to	ADP
inlawrev-4023	177	138	the	the	DET
inlawrev-4023	177	139	amount	amount	NOUN
inlawrev-4023	177	140	of	of	ADP
inlawrev-4023	177	141	qualified	qualified	ADJ
inlawrev-4023	177	142	expenditures	expenditure	NOUN
inlawrev-4023	177	143	for	for	ADP
inlawrev-4023	177	144	which	which	PRON
inlawrev-4023	177	145	the	the	DET
inlawrev-4023	177	146	tax	tax	NOUN
inlawrev-4023	177	147	credit	credit	NOUN
inlawrev-4023	177	148	was	be	AUX
inlawrev-4023	177	149	granted	grant	VERB
inlawrev-4023	177	150	,	,	PUNCT
inlawrev-4023	177	151	divided	divide	VERB
inlawrev-4023	177	152	by	by	ADP
inlawrev-4023	177	153	the	the	DET
inlawrev-4023	177	154	total	total	ADJ
inlawrev-4023	177	155	production	production	NOUN
inlawrev-4023	177	156	expenditures	expenditure	NOUN
inlawrev-4023	177	157	for	for	ADP
inlawrev-4023	177	158	the	the	DET
inlawrev-4023	177	159	qualified	qualified	ADJ
inlawrev-4023	177	160	media	medium	NOUN
inlawrev-4023	177	161	production.^^	production.^^	NOUN
inlawrev-4023	178	1	the	the	DET
inlawrev-4023	178	2	credit	credit	NOUN
inlawrev-4023	178	3	can	can	AUX
inlawrev-4023	178	4	not	not	PART
inlawrev-4023	178	5	be	be	AUX
inlawrev-4023	178	6	awarded	award	VERB
inlawrev-4023	178	7	for	for	ADP
inlawrev-4023	178	8	any	any	DET
inlawrev-4023	178	9	taxable	taxable	ADJ
inlawrev-4023	178	10	year	year	NOUN
inlawrev-4023	178	11	beginning	begin	VERB
inlawrev-4023	178	12	after	after	ADP
inlawrev-4023	178	13	december	december	PROPN
inlawrev-4023	178	14	31	31	NUM
inlawrev-4023	178	15	,	,	PUNCT
inlawrev-4023	178	16	2011.^^	2011.^^	NUM
inlawrev-4023	178	17	ic	ic	NUM
inlawrev-4023	178	18	6	6	NUM
inlawrev-4023	178	19	-	-	SYM
inlawrev-4023	178	20	3	3	NUM
inlawrev-4023	178	21	.	.	NOUN
inlawrev-4023	178	22	1	1	NUM
inlawrev-4023	178	23	-32	-32	PUNCT
inlawrev-4023	178	24	-	-	SYM
inlawrev-4023	178	25	9	9	NUM
inlawrev-4023	178	26	provides	provide	VERB
inlawrev-4023	178	27	that	that	SCONJ
inlawrev-4023	178	28	the	the	DET
inlawrev-4023	178	29	media	media	NOUN
inlawrev-4023	178	30	production	production	NOUN
inlawrev-4023	178	31	income	income	NOUN
inlawrev-4023	178	32	tax	tax	NOUN
inlawrev-4023	178	33	credit	credit	NOUN
inlawrev-4023	178	34	is	be	AUX
inlawrev-4023	178	35	limited	limit	VERB
inlawrev-4023	178	36	to	to	ADP
inlawrev-4023	178	37	$	$	SYM
inlawrev-4023	178	38	5,000,000	5,000,000	NUM
inlawrev-4023	178	39	for	for	ADP
inlawrev-4023	178	40	all	all	DET
inlawrev-4023	178	41	taxpayers	taxpayer	NOUN
inlawrev-4023	178	42	in	in	ADP
inlawrev-4023	178	43	a	a	DET
inlawrev-4023	178	44	state	state	NOUN
inlawrev-4023	178	45	fiscal	fiscal	ADJ
inlawrev-4023	178	46	year.^"^	year.^"^	PROPN
inlawrev-4023	178	47	72	72	NUM
inlawrev-4023	178	48	.	.	PUNCT
inlawrev-4023	179	1	i	i	PRON
inlawrev-4023	179	2	d.	d.	PROPN
inlawrev-4023	179	3	at	at	ADP
inlawrev-4023	179	4	2	2	NUM
inlawrev-4023	179	5	-	-	SYM
inlawrev-4023	179	6	8	8	NUM
inlawrev-4023	179	7	.	.	PUNCT
inlawrev-4023	180	1	73	73	NUM
inlawrev-4023	180	2	.	.	PUNCT
inlawrev-4023	181	1	/j	/j	INTJ
inlawrev-4023	181	2	.	.	PUNCT
inlawrev-4023	182	1	at	at	ADP
inlawrev-4023	182	2	3	3	NUM
inlawrev-4023	182	3	.	.	NOUN
inlawrev-4023	182	4	74	74	NUM
inlawrev-4023	182	5	.	.	PUNCT
inlawrev-4023	183	1	i	i	PRON
inlawrev-4023	183	2	d.	d.	PROPN
inlawrev-4023	183	3	75	75	NUM
inlawrev-4023	183	4	.	.	PUNCT
inlawrev-4023	184	1	mat	mat	PROPN
inlawrev-4023	184	2	4	4	NUM
inlawrev-4023	184	3	.	.	X
inlawrev-4023	184	4	76	76	NUM
inlawrev-4023	184	5	.	.	PUNCT
inlawrev-4023	185	1	i	i	PRON
inlawrev-4023	185	2	d.	d.	PROPN
inlawrev-4023	185	3	11	11	NUM
inlawrev-4023	185	4	.	.	PUNCT
inlawrev-4023	186	1	i	i	PRON
inlawrev-4023	186	2	d.	d.	PROPN
inlawrev-4023	186	3	78	78	NUM
inlawrev-4023	186	4	.	.	PUNCT
inlawrev-4023	187	1	mat	mat	NOUN
inlawrev-4023	187	2	4	4	NUM
inlawrev-4023	187	3	-	-	SYM
inlawrev-4023	187	4	5	5	NUM
inlawrev-4023	187	5	.	.	NOUN
inlawrev-4023	187	6	79	79	NUM
inlawrev-4023	187	7	.	.	PUNCT
inlawrev-4023	187	8	mat	mat	PROPN
inlawrev-4023	187	9	6	6	NUM
inlawrev-4023	187	10	.	.	NOUN
inlawrev-4023	187	11	80	80	NUM
inlawrev-4023	187	12	.	.	PUNCT
inlawrev-4023	188	1	i	i	PRON
inlawrev-4023	188	2	d.	d.	PROPN
inlawrev-4023	188	3	81	81	NUM
inlawrev-4023	188	4	.	.	PUNCT
inlawrev-4023	189	1	i	i	PRON
inlawrev-4023	189	2	d.	d.	PROPN
inlawrev-4023	189	3	82	82	NUM
inlawrev-4023	189	4	.	.	PUNCT
inlawrev-4023	190	1	m.	m.	PROPN
inlawrev-4023	190	2	at7	at7	PROPN
inlawrev-4023	190	3	.	.	PUNCT
inlawrev-4023	191	1	83	83	NUM
inlawrev-4023	191	2	.	.	PUNCT
inlawrev-4023	192	1	i	i	PRON
inlawrev-4023	192	2	d.	d.	PROPN
inlawrev-4023	192	3	84	84	NUM
inlawrev-4023	192	4	.	.	PUNCT
inlawrev-4023	193	1	i	i	PRON
inlawrev-4023	193	2	d.	d.	PROPN
inlawrev-4023	193	3	at	at	ADP
inlawrev-4023	193	4	1946	1946	NUM
inlawrev-4023	193	5	.	.	PUNCT
inlawrev-4023	194	1	2009	2009	NUM
inlawrev-4023	194	2	]	]	PUNCT
inlawrev-4023	194	3	tax	tax	NOUN
inlawrev-4023	194	4	law	law	NOUN
inlawrev-4023	194	5	1223	1223	NUM
inlawrev-4023	194	6	ic	ic	NUM
inlawrev-4023	194	7	6	6	NUM
inlawrev-4023	194	8	-	-	SYM
inlawrev-4023	194	9	3.1	3.1	NUM
inlawrev-4023	194	10	-	-	SYM
inlawrev-4023	194	11	32	32	NUM
inlawrev-4023	194	12	-	-	SYM
inlawrev-4023	194	13	11	11	NUM
inlawrev-4023	194	14	provides	provide	VERB
inlawrev-4023	194	15	that	that	SCONJ
inlawrev-4023	194	16	if	if	SCONJ
inlawrev-4023	194	17	a	a	DET
inlawrev-4023	194	18	taxpayer	taxpayer	NOUN
inlawrev-4023	194	19	has	have	VERB
inlawrev-4023	194	20	more	more	ADJ
inlawrev-4023	194	21	than	than	ADP
inlawrev-4023	194	22	$	$	SYM
inlawrev-4023	194	23	6,000,000	6,000,000	NUM
inlawrev-4023	194	24	in	in	ADP
inlawrev-4023	194	25	qualified	qualified	ADJ
inlawrev-4023	194	26	media	medium	NOUN
inlawrev-4023	194	27	production	production	NOUN
inlawrev-4023	194	28	expenditures	expenditure	NOUN
inlawrev-4023	194	29	,	,	PUNCT
inlawrev-4023	194	30	then	then	ADV
inlawrev-4023	194	31	the	the	DET
inlawrev-4023	194	32	ledc	ledc	NOUN
inlawrev-4023	194	33	is	be	AUX
inlawrev-4023	194	34	to	to	PART
inlawrev-4023	194	35	determines	determine	VERB
inlawrev-4023	194	36	the	the	DET
inlawrev-4023	194	37	amount	amount	NOUN
inlawrev-4023	194	38	of	of	ADP
inlawrev-4023	194	39	credit	credit	NOUN
inlawrev-4023	194	40	that	that	PRON
inlawrev-4023	194	41	the	the	DET
inlawrev-4023	194	42	taxpayer	taxpayer	NOUN
inlawrev-4023	194	43	is	be	AUX
inlawrev-4023	194	44	eligible	eligible	ADJ
inlawrev-4023	194	45	to	to	PART
inlawrev-4023	194	46	claim	claim	VERB
inlawrev-4023	194	47	within	within	ADP
inlawrev-4023	194	48	the	the	DET
inlawrev-4023	194	49	$	$	SYM
inlawrev-4023	194	50	5,000,000	5,000,000	NUM
inlawrev-4023	194	51	limitation	limitation	NOUN
inlawrev-4023	194	52	established	establish	VERB
inlawrev-4023	194	53	for	for	ADP
inlawrev-4023	194	54	all	all	DET
inlawrev-4023	194	55	taxpayers	taxpayer	NOUN
inlawrev-4023	194	56	.	.	PUNCT
inlawrev-4023	194	57	^^	^^	PUNCT
inlawrev-4023	195	1	ic	ic	PROPN
inlawrev-4023	195	2	6	6	NUM
inlawrev-4023	195	3	-	-	SYM
inlawrev-4023	195	4	3.1	3.1	NUM
inlawrev-4023	195	5	-	-	SYM
inlawrev-4023	195	6	32	32	NUM
inlawrev-4023	195	7	-	-	SYM
inlawrev-4023	195	8	13	13	NUM
inlawrev-4023	195	9	provides	provide	VERB
inlawrev-4023	195	10	that	that	SCONJ
inlawrev-4023	195	11	the	the	DET
inlawrev-4023	195	12	maximum	maximum	ADJ
inlawrev-4023	195	13	movie	movie	NOUN
inlawrev-4023	195	14	production	production	NOUN
inlawrev-4023	195	15	tax	tax	NOUN
inlawrev-4023	195	16	credit	credit	NOUN
inlawrev-4023	195	17	that	that	PRON
inlawrev-4023	195	18	can	can	AUX
inlawrev-4023	195	19	be	be	AUX
inlawrev-4023	195	20	claimed	claim	VERB
inlawrev-4023	195	21	for	for	ADP
inlawrev-4023	195	22	projects	project	NOUN
inlawrev-4023	195	23	approved	approve	VERB
inlawrev-4023	195	24	by	by	ADP
inlawrev-4023	195	25	the	the	DET
inlawrev-4023	195	26	ledc	ledc	PROPN
inlawrev-4023	195	27	is	be	AUX
inlawrev-4023	195	28	eliminated	eliminate	VERB
inlawrev-4023	195	29	because	because	SCONJ
inlawrev-4023	195	30	of	of	ADP
inlawrev-4023	195	31	the	the	DET
inlawrev-4023	195	32	total	total	ADJ
inlawrev-4023	195	33	limitation	limitation	NOUN
inlawrev-4023	195	34	of	of	ADP
inlawrev-4023	195	35	$	$	SYM
inlawrev-4023	195	36	5,000,000	5,000,000	NUM
inlawrev-4023	195	37	for	for	ADP
inlawrev-4023	195	38	all	all	DET
inlawrev-4023	195	39	projects.^^	projects.^^	ADJ
inlawrev-4023	195	40	public	public	ADJ
inlawrev-4023	195	41	law	law	NOUN
inlawrev-4023	195	42	131	131	NUM
inlawrev-4023	195	43	-	-	SYM
inlawrev-4023	195	44	2008	2008	NUM
inlawrev-4023	195	45	,	,	PUNCT
inlawrev-4023	195	46	section	section	NOUN
inlawrev-4023	195	47	81	81	NUM
inlawrev-4023	195	48	provides	provide	VERB
inlawrev-4023	195	49	that	that	SCONJ
inlawrev-4023	195	50	the	the	DET
inlawrev-4023	195	51	increase	increase	NOUN
inlawrev-4023	195	52	in	in	ADP
inlawrev-4023	195	53	the	the	DET
inlawrev-4023	195	54	earned	earn	VERB
inlawrev-4023	195	55	income	income	NOUN
inlawrev-4023	195	56	tax	tax	NOUN
inlawrev-4023	195	57	credit	credit	NOUN
inlawrev-4023	195	58	,	,	PUNCT
inlawrev-4023	195	59	and	and	CCONJ
inlawrev-4023	195	60	the	the	DET
inlawrev-4023	195	61	penalty	penalty	NOUN
inlawrev-4023	195	62	for	for	ADP
inlawrev-4023	195	63	an	an	DET
inlawrev-4023	195	64	individual	individual	NOUN
inlawrev-4023	195	65	who	who	PRON
inlawrev-4023	195	66	fails	fail	VERB
inlawrev-4023	195	67	to	to	PART
inlawrev-4023	195	68	file	file	VERB
inlawrev-4023	195	69	a	a	DET
inlawrev-4023	195	70	return	return	NOUN
inlawrev-4023	195	71	even	even	ADV
inlawrev-4023	195	72	if	if	SCONJ
inlawrev-4023	195	73	no	no	DET
inlawrev-4023	195	74	remittance	remittance	NOUN
inlawrev-4023	195	75	is	be	AUX
inlawrev-4023	195	76	due	due	ADJ
inlawrev-4023	195	77	,	,	PUNCT
inlawrev-4023	195	78	apphes	apphe	VERB
inlawrev-4023	195	79	to	to	ADP
inlawrev-4023	195	80	taxable	taxable	ADJ
inlawrev-4023	195	81	years	year	NOUN
inlawrev-4023	195	82	beginning	begin	VERB
inlawrev-4023	195	83	after	after	ADP
inlawrev-4023	195	84	december	december	PROPN
inlawrev-4023	195	85	31	31	NUM
inlawrev-4023	195	86	,	,	PUNCT
inlawrev-4023	195	87	2008	2008	NUM
inlawrev-4023	195	88	.	.	PUNCT
inlawrev-4023	195	89	''	''	PUNCT
inlawrev-4023	196	1	ic	ic	PROPN
inlawrev-4023	196	2	6	6	NUM
inlawrev-4023	196	3	-	-	SYM
inlawrev-4023	196	4	8.1	8.1	NUM
inlawrev-4023	196	5	-	-	PUNCT
inlawrev-4023	196	6	10	10	NUM
inlawrev-4023	196	7	-	-	SYM
inlawrev-4023	196	8	5	5	NUM
inlawrev-4023	196	9	provides	provide	VERB
inlawrev-4023	196	10	that	that	SCONJ
inlawrev-4023	196	11	a	a	DET
inlawrev-4023	196	12	person	person	NOUN
inlawrev-4023	196	13	who	who	PRON
inlawrev-4023	196	14	makes	make	VERB
inlawrev-4023	196	15	a	a	DET
inlawrev-4023	196	16	payment	payment	NOUN
inlawrev-4023	196	17	by	by	ADP
inlawrev-4023	196	18	credit	credit	NOUN
inlawrev-4023	196	19	card	card	NOUN
inlawrev-4023	196	20	,	,	PUNCT
inlawrev-4023	196	21	debit	debit	NOUN
inlawrev-4023	196	22	card	card	NOUN
inlawrev-4023	196	23	,	,	PUNCT
inlawrev-4023	196	24	or	or	CCONJ
inlawrev-4023	196	25	eft	eft	NOUN
inlawrev-4023	196	26	where	where	SCONJ
inlawrev-4023	196	27	the	the	DET
inlawrev-4023	196	28	payment	payment	NOUN
inlawrev-4023	196	29	is	be	AUX
inlawrev-4023	196	30	not	not	PART
inlawrev-4023	196	31	honored	honor	VERB
inlawrev-4023	196	32	when	when	SCONJ
inlawrev-4023	196	33	presented	present	VERB
inlawrev-4023	196	34	through	through	ADP
inlawrev-4023	196	35	normal	normal	ADJ
inlawrev-4023	196	36	banking	banking	NOUN
inlawrev-4023	196	37	channels	channel	NOUN
inlawrev-4023	196	38	,	,	PUNCT
inlawrev-4023	196	39	is	be	AUX
inlawrev-4023	196	40	subject	subject	ADJ
inlawrev-4023	196	41	to	to	ADP
inlawrev-4023	196	42	the	the	DET
inlawrev-4023	196	43	same	same	ADJ
inlawrev-4023	196	44	penalties	penalty	NOUN
inlawrev-4023	196	45	as	as	ADP
inlawrev-4023	196	46	a	a	DET
inlawrev-4023	196	47	taxpayer	taxpayer	NOUN
inlawrev-4023	196	48	whose	whose	DET
inlawrev-4023	196	49	check	check	NOUN
inlawrev-4023	196	50	payment	payment	NOUN
inlawrev-4023	196	51	is	be	AUX
inlawrev-4023	196	52	not	not	PART
inlawrev-4023	196	53	honored	honor	VERB
inlawrev-4023	196	54	by	by	ADP
inlawrev-4023	196	55	a	a	DET
inlawrev-4023	196	56	financial	financial	ADJ
inlawrev-4023	196	57	institution	institution	NOUN
inlawrev-4023	196	58	.	.	PUNCT
inlawrev-4023	197	1	'	'	PUNCT
inlawrev-4023	197	2	^	^	PUNCT
inlawrev-4023	197	3	ic	ic	PROPN
inlawrev-4023	197	4	6	6	NUM
inlawrev-4023	197	5	-	-	SYM
inlawrev-4023	197	6	8.1	8.1	NUM
inlawrev-4023	197	7	-	-	PUNCT
inlawrev-4023	197	8	10	10	NUM
inlawrev-4023	197	9	-	-	SYM
inlawrev-4023	197	10	3.5	3.5	NUM
inlawrev-4023	197	11	provides	provide	VERB
inlawrev-4023	197	12	that	that	SCONJ
inlawrev-4023	197	13	if	if	SCONJ
inlawrev-4023	197	14	a	a	DET
inlawrev-4023	197	15	person	person	NOUN
inlawrev-4023	197	16	fails	fail	VERB
inlawrev-4023	197	17	to	to	PART
inlawrev-4023	197	18	file	file	VERB
inlawrev-4023	197	19	an	an	DET
inlawrev-4023	197	20	individual	individual	ADJ
inlawrev-4023	197	21	income	income	NOUN
inlawrev-4023	197	22	tax	tax	NOUN
inlawrev-4023	197	23	return	return	NOUN
inlawrev-4023	197	24	where	where	SCONJ
inlawrev-4023	197	25	no	no	DET
inlawrev-4023	197	26	remittance	remittance	NOUN
inlawrev-4023	197	27	is	be	AUX
inlawrev-4023	197	28	due	due	ADJ
inlawrev-4023	197	29	,	,	PUNCT
inlawrev-4023	197	30	the	the	DET
inlawrev-4023	197	31	person	person	NOUN
inlawrev-4023	197	32	is	be	AUX
inlawrev-4023	197	33	subject	subject	ADJ
inlawrev-4023	197	34	to	to	ADP
inlawrev-4023	197	35	a	a	DET
inlawrev-4023	197	36	penalty	penalty	NOUN
inlawrev-4023	197	37	of	of	ADP
inlawrev-4023	197	38	$	$	SYM
inlawrev-4023	197	39	10	10	NUM
inlawrev-4023	197	40	per	per	ADP
inlawrev-4023	197	41	day	day	NOUN
inlawrev-4023	197	42	for	for	ADP
inlawrev-4023	197	43	each	each	DET
inlawrev-4023	197	44	day	day	NOUN
inlawrev-4023	197	45	the	the	DET
inlawrev-4023	197	46	return	return	NOUN
inlawrev-4023	197	47	is	be	AUX
inlawrev-4023	197	48	late	late	ADJ
inlawrev-4023	197	49	,	,	PUNCT
inlawrev-4023	197	50	to	to	ADP
inlawrev-4023	197	51	a	a	DET
inlawrev-4023	197	52	maximum	maximum	NOUN
inlawrev-4023	197	53	of	of	ADP
inlawrev-4023	197	54	$	$	SYM
inlawrev-4023	197	55	500.'^	500.'^	PROPN
inlawrev-4023	197	56	c	c	PROPN
inlawrev-4023	197	57	county	county	NOUN
inlawrev-4023	197	58	adjusted	adjust	VERB
inlawrev-4023	197	59	gross	gross	ADJ
inlawrev-4023	197	60	income	income	NOUN
inlawrev-4023	197	61	tax	tax	NOUN
inlawrev-4023	197	62	statutory	statutory	ADJ
inlawrev-4023	197	63	provisions	provision	NOUN
inlawrev-4023	197	64	public	public	ADJ
inlawrev-4023	197	65	law	law	NOUN
inlawrev-4023	197	66	1	1	NUM
inlawrev-4023	197	67	-	-	SYM
inlawrev-4023	197	68	2008	2008	NUM
inlawrev-4023	197	69	,	,	PUNCT
inlawrev-4023	197	70	section	section	NOUN
inlawrev-4023	197	71	9	9	NUM
inlawrev-4023	197	72	extends	extend	VERB
inlawrev-4023	197	73	the	the	DET
inlawrev-4023	197	74	deadlines	deadline	NOUN
inlawrev-4023	197	75	for	for	ADP
inlawrev-4023	197	76	imposition	imposition	NOUN
inlawrev-4023	197	77	ofcagit	ofcagit	ADJ
inlawrev-4023	197	78	to	to	ADP
inlawrev-4023	197	79	december	december	PROPN
inlawrev-4023	197	80	31	31	NUM
inlawrev-4023	197	81	,	,	PUNCT
inlawrev-4023	197	82	2007	2007	NUM
inlawrev-4023	197	83	,	,	PUNCT
inlawrev-4023	197	84	from	from	ADP
inlawrev-4023	197	85	the	the	DET
inlawrev-4023	197	86	original	original	ADJ
inlawrev-4023	197	87	deadline	deadline	NOUN
inlawrev-4023	197	88	of	of	ADP
inlawrev-4023	197	89	august	august	PROPN
inlawrev-4023	197	90	1	1	NUM
inlawrev-4023	197	91	,	,	PUNCT
inlawrev-4023	197	92	2007	2007	NUM
inlawrev-4023	197	93	,	,	PUNCT
inlawrev-4023	197	94	depending	depend	VERB
inlawrev-4023	197	95	on	on	ADP
inlawrev-4023	197	96	the	the	DET
inlawrev-4023	197	97	date	date	NOUN
inlawrev-4023	197	98	the	the	DET
inlawrev-4023	197	99	ordinance	ordinance	NOUN
inlawrev-4023	197	100	is	be	AUX
inlawrev-4023	197	101	adopted	adopt	VERB
inlawrev-4023	197	102	if	if	SCONJ
inlawrev-4023	197	103	it	it	PRON
inlawrev-4023	197	104	is	be	AUX
inlawrev-4023	197	105	adopted	adopt	VERB
inlawrev-4023	197	106	after	after	ADP
inlawrev-4023	197	107	august	august	PROPN
inlawrev-4023	197	108	1	1	NUM
inlawrev-4023	197	109	,	,	PUNCT
inlawrev-4023	197	110	2007.^	2007.^	NUM
inlawrev-4023	197	111	°	°	NOUN
inlawrev-4023	197	112	ic	ic	PROPN
inlawrev-4023	197	113	6	6	NUM
inlawrev-4023	197	114	-	-	SYM
inlawrev-4023	197	115	3.5	3.5	NUM
inlawrev-4023	197	116	-	-	PUNCT
inlawrev-4023	197	117	1.1	1.1	NUM
inlawrev-4023	197	118	-	-	SYM
inlawrev-4023	197	119	9	9	NUM
inlawrev-4023	197	120	requires	require	VERB
inlawrev-4023	197	121	the	the	DET
inlawrev-4023	197	122	budget	budget	NOUN
inlawrev-4023	197	123	agency	agency	NOUN
inlawrev-4023	197	124	to	to	PART
inlawrev-4023	197	125	provide	provide	VERB
inlawrev-4023	197	126	to	to	ADP
inlawrev-4023	197	127	a	a	DET
inlawrev-4023	197	128	county	county	NOUN
inlawrev-4023	197	129	council	council	NOUN
inlawrev-4023	197	130	a	a	DET
inlawrev-4023	197	131	summary	summary	NOUN
inlawrev-4023	197	132	ofcalculations	ofcalculation	NOUN
inlawrev-4023	197	133	concerning	concern	VERB
inlawrev-4023	197	134	the	the	DET
inlawrev-4023	197	135	amount	amount	NOUN
inlawrev-4023	197	136	ofcagit	ofcagit	VERB
inlawrev-4023	197	137	reported	report	VERB
inlawrev-4023	197	138	on	on	ADP
inlawrev-4023	197	139	individual	individual	ADJ
inlawrev-4023	197	140	income	income	NOUN
inlawrev-4023	197	141	tax	tax	NOUN
inlawrev-4023	197	142	returns	return	NOUN
inlawrev-4023	197	143	processed	process	VERB
inlawrev-4023	197	144	by	by	ADP
inlawrev-4023	197	145	the	the	DET
inlawrev-4023	197	146	department	department	NOUN
inlawrev-4023	197	147	during	during	ADP
inlawrev-4023	197	148	the	the	DET
inlawrev-4023	197	149	previous	previous	ADJ
inlawrev-4023	197	150	fiscal	fiscal	ADJ
inlawrev-4023	197	151	year	year	NOUN
inlawrev-4023	197	152	,	,	PUNCT
inlawrev-4023	197	153	adjustments	adjustment	NOUN
inlawrev-4023	197	154	for	for	ADP
inlawrev-4023	197	155	over	over	ADP
inlawrev-4023	197	156	distributions	distribution	NOUN
inlawrev-4023	197	157	in	in	ADP
inlawrev-4023	197	158	prior	prior	ADJ
inlawrev-4023	197	159	years	year	NOUN
inlawrev-4023	197	160	,	,	PUNCT
inlawrev-4023	197	161	adjustments	adjustment	NOUN
inlawrev-4023	197	162	for	for	ADP
inlawrev-4023	197	163	clerical	clerical	ADJ
inlawrev-4023	197	164	or	or	CCONJ
inlawrev-4023	197	165	mathematical	mathematical	ADJ
inlawrev-4023	197	166	errors	error	NOUN
inlawrev-4023	197	167	in	in	ADP
inlawrev-4023	197	168	prior	prior	ADJ
inlawrev-4023	197	169	years	year	NOUN
inlawrev-4023	197	170	,	,	PUNCT
inlawrev-4023	197	171	adjustments	adjustment	NOUN
inlawrev-4023	197	172	for	for	ADP
inlawrev-4023	197	173	tax	tax	NOUN
inlawrev-4023	197	174	rate	rate	NOUN
inlawrev-4023	197	175	changes	change	NOUN
inlawrev-4023	197	176	,	,	PUNCT
inlawrev-4023	197	177	and	and	CCONJ
inlawrev-4023	197	178	the	the	DET
inlawrev-4023	197	179	amount	amount	NOUN
inlawrev-4023	197	180	of	of	ADP
inlawrev-4023	197	181	the	the	DET
inlawrev-4023	197	182	excess	excess	ADJ
inlawrev-4023	197	183	account	account	NOUN
inlawrev-4023	197	184	balances	balance	NOUN
inlawrev-4023	197	185	to	to	PART
inlawrev-4023	197	186	be	be	AUX
inlawrev-4023	197	187	distributed.^^	distributed.^^	ADP
inlawrev-4023	197	188	ic	ic	PROPN
inlawrev-4023	197	189	6	6	NUM
inlawrev-4023	197	190	-	-	SYM
inlawrev-4023	197	191	3.5	3.5	NUM
inlawrev-4023	197	192	-	-	PUNCT
inlawrev-4023	197	193	7	7	NUM
inlawrev-4023	197	194	-	-	SYM
inlawrev-4023	197	195	18	18	NUM
inlawrev-4023	197	196	requires	require	VERB
inlawrev-4023	197	197	employers	employer	NOUN
inlawrev-4023	197	198	to	to	PART
inlawrev-4023	197	199	report	report	VERB
inlawrev-4023	197	200	the	the	DET
inlawrev-4023	197	201	amount	amount	NOUN
inlawrev-4023	197	202	of	of	ADP
inlawrev-4023	197	203	county	county	NOUN
inlawrev-4023	197	204	tax	tax	NOUN
inlawrev-4023	197	205	attributable	attributable	ADJ
inlawrev-4023	197	206	to	to	ADP
inlawrev-4023	197	207	each	each	DET
inlawrev-4023	197	208	county	county	NOUN
inlawrev-4023	197	209	each	each	DET
inlawrev-4023	197	210	time	time	NOUN
inlawrev-4023	197	211	the	the	DET
inlawrev-4023	197	212	employer	employer	NOUN
inlawrev-4023	197	213	remits	remit	VERB
inlawrev-4023	197	214	the	the	DET
inlawrev-4023	197	215	tax	tax	NOUN
inlawrev-4023	197	216	withheld.^^	withheld.^^	PUNCT
inlawrev-4023	197	217	ic	ic	PROPN
inlawrev-4023	197	218	6	6	NUM
inlawrev-4023	197	219	-	-	SYM
inlawrev-4023	197	220	3.5	3.5	NUM
inlawrev-4023	197	221	-	-	PUNCT
inlawrev-4023	197	222	1.1	1.1	NUM
inlawrev-4023	197	223	-	-	SYM
inlawrev-4023	197	224	25	25	NUM
inlawrev-4023	197	225	provides	provide	VERB
inlawrev-4023	197	226	that	that	SCONJ
inlawrev-4023	197	227	if	if	SCONJ
inlawrev-4023	197	228	a	a	DET
inlawrev-4023	197	229	county	county	NOUN
inlawrev-4023	197	230	adopts	adopt	VERB
inlawrev-4023	197	231	a	a	DET
inlawrev-4023	197	232	rate	rate	NOUN
inlawrev-4023	197	233	of	of	ADP
inlawrev-4023	197	234	0.25	0.25	NUM
inlawrev-4023	197	235	%	%	NOUN
inlawrev-4023	197	236	for	for	ADP
inlawrev-4023	197	237	levy	levy	NOUN
inlawrev-4023	197	238	relief	relief	NOUN
inlawrev-4023	197	239	and	and	CCONJ
inlawrev-4023	197	240	property	property	NOUN
inlawrev-4023	197	241	tax	tax	NOUN
inlawrev-4023	197	242	replacement	replacement	NOUN
inlawrev-4023	197	243	credits	credit	NOUN
inlawrev-4023	197	244	combined	combine	VERB
inlawrev-4023	197	245	or	or	CCONJ
inlawrev-4023	197	246	singly	singly	ADV
inlawrev-4023	197	247	,	,	PUNCT
inlawrev-4023	197	248	then	then	ADV
inlawrev-4023	197	249	the	the	DET
inlawrev-4023	197	250	county	county	NOUN
inlawrev-4023	197	251	can	can	AUX
inlawrev-4023	197	252	adopt	adopt	VERB
inlawrev-4023	197	253	a	a	DET
inlawrev-4023	197	254	rate	rate	NOUN
inlawrev-4023	197	255	not	not	PART
inlawrev-4023	197	256	to	to	PART
inlawrev-4023	197	257	exceed	exceed	VERB
inlawrev-4023	197	258	0.25	0.25	NUM
inlawrev-4023	197	259	%	%	NOUN
inlawrev-4023	197	260	for	for	ADP
inlawrev-4023	197	261	public	public	ADJ
inlawrev-4023	197	262	safety.^^	safety.^^	NOUN
inlawrev-4023	197	263	ic	ic	PROPN
inlawrev-4023	197	264	6	6	NUM
inlawrev-4023	197	265	-	-	SYM
inlawrev-4023	197	266	3.5	3.5	NUM
inlawrev-4023	197	267	-	-	PUNCT
inlawrev-4023	197	268	1.1	1.1	NUM
inlawrev-4023	197	269	-	-	SYM
inlawrev-4023	197	270	26	26	NUM
inlawrev-4023	197	271	authorizes	authorize	VERB
inlawrev-4023	197	272	lake	lake	PROPN
inlawrev-4023	197	273	county	county	PROPN
inlawrev-4023	197	274	to	to	PART
inlawrev-4023	197	275	adopt	adopt	VERB
inlawrev-4023	197	276	cagit	cagit	ADJ
inlawrev-4023	197	277	for	for	ADP
inlawrev-4023	197	278	property	property	NOUN
inlawrev-4023	197	279	tax	tax	NOUN
inlawrev-4023	197	280	85	85	NUM
inlawrev-4023	197	281	.	.	PUNCT
inlawrev-4023	198	1	/j	/j	INTJ
inlawrev-4023	198	2	.	.	PUNCT
inlawrev-4023	199	1	at	at	ADP
inlawrev-4023	199	2	1946	1946	NUM
inlawrev-4023	199	3	-	-	SYM
inlawrev-4023	199	4	47	47	NUM
inlawrev-4023	199	5	.	.	PUNCT
inlawrev-4023	199	6	86	86	NUM
inlawrev-4023	199	7	.	.	PUNCT
inlawrev-4023	199	8	mat	mat	PROPN
inlawrev-4023	199	9	1947	1947	NUM
inlawrev-4023	199	10	.	.	PUNCT
inlawrev-4023	200	1	87	87	NUM
inlawrev-4023	200	2	.	.	PUNCT
inlawrev-4023	200	3	mat	mat	PROPN
inlawrev-4023	200	4	2014	2014	NUM
inlawrev-4023	200	5	.	.	PUNCT
inlawrev-4023	201	1	88	88	NUM
inlawrev-4023	201	2	.	.	PUNCT
inlawrev-4023	201	3	mat	mat	NOUN
inlawrev-4023	201	4	1978	1978	NUM
inlawrev-4023	201	5	.	.	PUNCT
inlawrev-4023	202	1	89	89	NUM
inlawrev-4023	202	2	.	.	PUNCT
inlawrev-4023	202	3	m.	m.	NOUN
inlawrev-4023	202	4	at	at	ADP
inlawrev-4023	202	5	1977	1977	NUM
inlawrev-4023	202	6	.	.	PUNCT
inlawrev-4023	203	1	90	90	NUM
inlawrev-4023	203	2	.	.	PUNCT
inlawrev-4023	204	1	i	i	PRON
inlawrev-4023	204	2	d.	d.	PROPN
inlawrev-4023	204	3	at	at	ADP
inlawrev-4023	204	4	12	12	NUM
inlawrev-4023	204	5	-	-	SYM
inlawrev-4023	204	6	13	13	NUM
inlawrev-4023	204	7	.	.	PUNCT
inlawrev-4023	204	8	91	91	NUM
inlawrev-4023	204	9	.	.	PUNCT
inlawrev-4023	205	1	m.	m.	NOUN
inlawrev-4023	205	2	at	at	ADP
inlawrev-4023	205	3	2633	2633	NUM
inlawrev-4023	205	4	-	-	SYM
inlawrev-4023	205	5	34	34	NUM
inlawrev-4023	205	6	.	.	NOUN
inlawrev-4023	205	7	92	92	NUM
inlawrev-4023	205	8	.	.	PUNCT
inlawrev-4023	206	1	m.	m.	NOUN
inlawrev-4023	206	2	at	at	ADP
inlawrev-4023	206	3	2688	2688	NUM
inlawrev-4023	206	4	.	.	PUNCT
inlawrev-4023	207	1	93	93	NUM
inlawrev-4023	207	2	.	.	PUNCT
inlawrev-4023	208	1	i	i	PRON
inlawrev-4023	208	2	d.	d.	PROPN
inlawrev-4023	208	3	at	at	ADP
inlawrev-4023	208	4	2643	2643	NUM
inlawrev-4023	208	5	.	.	PUNCT
inlawrev-4023	209	1	1224	1224	NUM
inlawrev-4023	209	2	indiana	indiana	PROPN
inlawrev-4023	209	3	law	law	PROPN
inlawrev-4023	209	4	review	review	NOUN
inlawrev-4023	209	5	[	[	X
inlawrev-4023	209	6	vol	vol	NOUN
inlawrev-4023	209	7	.	.	PUNCT
inlawrev-4023	210	1	42	42	NUM
inlawrev-4023	210	2	:	:	SYM
inlawrev-4023	210	3	1215	1215	NUM
inlawrev-4023	210	4	levy	levy	NOUN
inlawrev-4023	210	5	reduction	reduction	NOUN
inlawrev-4023	210	6	or	or	CCONJ
inlawrev-4023	210	7	property	property	NOUN
inlawrev-4023	210	8	tax	tax	NOUN
inlawrev-4023	210	9	replacement	replacement	NOUN
inlawrev-4023	210	10	credits.^"^	credits.^"^	PROPN
inlawrev-4023	210	11	the	the	DET
inlawrev-4023	210	12	tax	tax	NOUN
inlawrev-4023	210	13	revenue	revenue	NOUN
inlawrev-4023	210	14	can	can	AUX
inlawrev-4023	210	15	be	be	AUX
inlawrev-4023	210	16	distributed	distribute	VERB
inlawrev-4023	210	17	to	to	ADP
inlawrev-4023	210	18	a	a	DET
inlawrev-4023	210	19	municipality	municipality	NOUN
inlawrev-4023	210	20	based	base	VERB
inlawrev-4023	210	21	on	on	ADP
inlawrev-4023	210	22	the	the	DET
inlawrev-4023	210	23	tax	tax	NOUN
inlawrev-4023	210	24	collected	collect	VERB
inlawrev-4023	210	25	from	from	ADP
inlawrev-4023	210	26	the	the	DET
inlawrev-4023	210	27	taxpayers	taxpayer	NOUN
inlawrev-4023	210	28	located	locate	VERB
inlawrev-4023	210	29	in	in	ADP
inlawrev-4023	210	30	the	the	DET
inlawrev-4023	210	31	municipality	municipality	NOUN
inlawrev-4023	210	32	and	and	CCONJ
inlawrev-4023	210	33	if	if	SCONJ
inlawrev-4023	210	34	it	it	PRON
inlawrev-4023	210	35	is	be	AUX
inlawrev-4023	210	36	collected	collect	VERB
inlawrev-4023	210	37	from	from	ADP
inlawrev-4023	210	38	taxpayers	taxpayer	NOUN
inlawrev-4023	210	39	in	in	ADP
inlawrev-4023	210	40	an	an	DET
inlawrev-4023	210	41	unincorporated	unincorporated	ADJ
inlawrev-4023	210	42	area	area	NOUN
inlawrev-4023	210	43	,	,	PUNCT
inlawrev-4023	210	44	then	then	ADV
inlawrev-4023	210	45	the	the	DET
inlawrev-4023	210	46	revenue	revenue	NOUN
inlawrev-4023	210	47	shall	shall	AUX
inlawrev-4023	210	48	be	be	AUX
inlawrev-4023	210	49	distributed	distribute	VERB
inlawrev-4023	210	50	to	to	ADP
inlawrev-4023	210	51	the	the	DET
inlawrev-4023	210	52	unincorporated	unincorporated	ADJ
inlawrev-4023	210	53	area	area	NOUN
inlawrev-4023	210	54	of	of	ADP
inlawrev-4023	210	55	the	the	DET
inlawrev-4023	210	56	county	county	NOUN
inlawrev-4023	210	57	and	and	CCONJ
inlawrev-4023	210	58	used	use	VERB
inlawrev-4023	210	59	for	for	ADP
inlawrev-4023	210	60	property	property	NOUN
inlawrev-4023	210	61	tax	tax	NOUN
inlawrev-4023	210	62	replacement	replacement	NOUN
inlawrev-4023	210	63	credits.^^	credits.^^	PUNCT
inlawrev-4023	211	1	the	the	DET
inlawrev-4023	211	2	lake	lake	PROPN
inlawrev-4023	211	3	county	county	PROPN
inlawrev-4023	211	4	revenue	revenue	NOUN
inlawrev-4023	211	5	can	can	AUX
inlawrev-4023	211	6	also	also	ADV
inlawrev-4023	211	7	be	be	AUX
inlawrev-4023	211	8	split	split	VERB
inlawrev-4023	211	9	so	so	SCONJ
inlawrev-4023	211	10	that	that	SCONJ
inlawrev-4023	211	11	60	60	NUM
inlawrev-4023	211	12	%	%	NOUN
inlawrev-4023	211	13	is	be	AUX
inlawrev-4023	211	14	used	use	VERB
inlawrev-4023	211	15	for	for	ADP
inlawrev-4023	211	16	property	property	NOUN
inlawrev-4023	211	17	tax	tax	NOUN
inlawrev-4023	211	18	replacement	replacement	NOUN
inlawrev-4023	211	19	credits	credit	NOUN
inlawrev-4023	211	20	and	and	CCONJ
inlawrev-4023	211	21	40	40	NUM
inlawrev-4023	211	22	%	%	NOUN
inlawrev-4023	211	23	is	be	AUX
inlawrev-4023	211	24	used	use	VERB
inlawrev-4023	211	25	for	for	ADP
inlawrev-4023	211	26	levy	levy	NOUN
inlawrev-4023	211	27	reduction.^^	reduction.^^	NOUN
inlawrev-4023	212	1	ic	ic	PROPN
inlawrev-4023	212	2	6	6	NUM
inlawrev-4023	212	3	-	-	SYM
inlawrev-4023	212	4	8.1	8.1	NUM
inlawrev-4023	212	5	-	-	PUNCT
inlawrev-4023	212	6	10	10	NUM
inlawrev-4023	212	7	-	-	SYM
inlawrev-4023	212	8	5	5	NUM
inlawrev-4023	212	9	provides	provide	VERB
inlawrev-4023	212	10	that	that	SCONJ
inlawrev-4023	212	11	a	a	DET
inlawrev-4023	212	12	person	person	NOUN
inlawrev-4023	212	13	who	who	PRON
inlawrev-4023	212	14	makes	make	VERB
inlawrev-4023	212	15	a	a	DET
inlawrev-4023	212	16	payment	payment	NOUN
inlawrev-4023	212	17	by	by	ADP
inlawrev-4023	212	18	credit	credit	NOUN
inlawrev-4023	212	19	card	card	NOUN
inlawrev-4023	212	20	,	,	PUNCT
inlawrev-4023	212	21	debit	debit	NOUN
inlawrev-4023	212	22	card	card	NOUN
inlawrev-4023	212	23	,	,	PUNCT
inlawrev-4023	212	24	or	or	CCONJ
inlawrev-4023	212	25	eft	eft	NOUN
inlawrev-4023	212	26	where	where	SCONJ
inlawrev-4023	212	27	the	the	DET
inlawrev-4023	212	28	payment	payment	NOUN
inlawrev-4023	212	29	is	be	AUX
inlawrev-4023	212	30	not	not	PART
inlawrev-4023	212	31	honored	honor	VERB
inlawrev-4023	212	32	when	when	SCONJ
inlawrev-4023	212	33	presented	present	VERB
inlawrev-4023	212	34	through	through	ADP
inlawrev-4023	212	35	normal	normal	ADJ
inlawrev-4023	212	36	banking	banking	NOUN
inlawrev-4023	212	37	channels	channel	NOUN
inlawrev-4023	212	38	,	,	PUNCT
inlawrev-4023	212	39	the	the	DET
inlawrev-4023	212	40	person	person	NOUN
inlawrev-4023	212	41	is	be	AUX
inlawrev-4023	212	42	subject	subject	ADJ
inlawrev-4023	212	43	to	to	ADP
inlawrev-4023	212	44	the	the	DET
inlawrev-4023	212	45	same	same	ADJ
inlawrev-4023	212	46	penalties	penalty	NOUN
inlawrev-4023	212	47	as	as	ADP
inlawrev-4023	212	48	a	a	DET
inlawrev-4023	212	49	taxpayer	taxpayer	NOUN
inlawrev-4023	212	50	whose	whose	DET
inlawrev-4023	212	51	check	check	NOUN
inlawrev-4023	212	52	payment	payment	NOUN
inlawrev-4023	212	53	is	be	AUX
inlawrev-4023	212	54	not	not	PART
inlawrev-4023	212	55	honored	honor	VERB
inlawrev-4023	212	56	by	by	ADP
inlawrev-4023	212	57	a	a	DET
inlawrev-4023	212	58	financial	financial	ADJ
inlawrev-4023	212	59	institution.^^	institution.^^	NOUN
inlawrev-4023	212	60	ic	ic	PROPN
inlawrev-4023	212	61	6	6	NUM
inlawrev-4023	212	62	-	-	SYM
inlawrev-4023	212	63	8	8	NUM
inlawrev-4023	212	64	.	.	NOUN
inlawrev-4023	212	65	1	1	NUM
inlawrev-4023	212	66	-	-	SYM
inlawrev-4023	212	67	10	10	NUM
inlawrev-4023	212	68	-	-	SYM
inlawrev-4023	212	69	3.5	3.5	NUM
inlawrev-4023	212	70	provides	provide	VERB
inlawrev-4023	212	71	that	that	SCONJ
inlawrev-4023	212	72	if	if	SCONJ
inlawrev-4023	212	73	a	a	DET
inlawrev-4023	212	74	person	person	NOUN
inlawrev-4023	212	75	fails	fail	VERB
inlawrev-4023	212	76	to	to	PART
inlawrev-4023	212	77	file	file	VERB
inlawrev-4023	212	78	an	an	DET
inlawrev-4023	212	79	individual	individual	ADJ
inlawrev-4023	212	80	income	income	NOUN
inlawrev-4023	212	81	tax	tax	NOUN
inlawrev-4023	212	82	return	return	NOUN
inlawrev-4023	212	83	where	where	SCONJ
inlawrev-4023	212	84	no	no	DET
inlawrev-4023	212	85	remittance	remittance	NOUN
inlawrev-4023	212	86	is	be	AUX
inlawrev-4023	212	87	due	due	ADJ
inlawrev-4023	212	88	,	,	PUNCT
inlawrev-4023	212	89	the	the	DET
inlawrev-4023	212	90	person	person	NOUN
inlawrev-4023	212	91	is	be	AUX
inlawrev-4023	212	92	subject	subject	ADJ
inlawrev-4023	212	93	to	to	ADP
inlawrev-4023	212	94	a	a	DET
inlawrev-4023	212	95	penalty	penalty	NOUN
inlawrev-4023	212	96	of	of	ADP
inlawrev-4023	212	97	$	$	SYM
inlawrev-4023	212	98	10	10	NUM
inlawrev-4023	212	99	per	per	ADP
inlawrev-4023	212	100	day	day	NOUN
inlawrev-4023	212	101	for	for	ADP
inlawrev-4023	212	102	each	each	DET
inlawrev-4023	212	103	day	day	NOUN
inlawrev-4023	212	104	the	the	DET
inlawrev-4023	212	105	return	return	NOUN
inlawrev-4023	212	106	is	be	AUX
inlawrev-4023	212	107	late	late	ADJ
inlawrev-4023	212	108	,	,	PUNCT
inlawrev-4023	212	109	to	to	ADP
inlawrev-4023	212	110	a	a	DET
inlawrev-4023	212	111	maximum	maximum	NOUN
inlawrev-4023	212	112	of	of	ADP
inlawrev-4023	212	113	$	$	SYM
inlawrev-4023	212	114	500.^^	500.^^	PROPN
inlawrev-4023	212	115	d.	d.	PROPN
inlawrev-4023	212	116	county	county	PROPN
inlawrev-4023	212	117	option	option	NOUN
inlawrev-4023	212	118	income	income	NOUN
inlawrev-4023	212	119	tax	tax	NOUN
inlawrev-4023	212	120	statutory	statutory	ADJ
inlawrev-4023	212	121	provisions	provision	NOUN
inlawrev-4023	212	122	public	public	ADJ
inlawrev-4023	212	123	law	law	NOUN
inlawrev-4023	212	124	1	1	NUM
inlawrev-4023	212	125	-	-	SYM
inlawrev-4023	212	126	2008	2008	NUM
inlawrev-4023	212	127	,	,	PUNCT
inlawrev-4023	212	128	section	section	NOUN
inlawrev-4023	212	129	9	9	NUM
inlawrev-4023	212	130	extends	extend	VERB
inlawrev-4023	212	131	the	the	DET
inlawrev-4023	212	132	deadlines	deadline	NOUN
inlawrev-4023	212	133	for	for	ADP
inlawrev-4023	212	134	imposition	imposition	NOUN
inlawrev-4023	212	135	of	of	ADP
inlawrev-4023	212	136	coit	coit	NOUN
inlawrev-4023	212	137	to	to	ADP
inlawrev-4023	212	138	december	december	PROPN
inlawrev-4023	212	139	31	31	NUM
inlawrev-4023	212	140	,	,	PUNCT
inlawrev-4023	212	141	2007	2007	NUM
inlawrev-4023	212	142	from	from	ADP
inlawrev-4023	212	143	the	the	DET
inlawrev-4023	212	144	original	original	ADJ
inlawrev-4023	212	145	deadline	deadline	NOUN
inlawrev-4023	212	146	of	of	ADP
inlawrev-4023	212	147	august	august	PROPN
inlawrev-4023	212	148	1	1	NUM
inlawrev-4023	212	149	,	,	PUNCT
inlawrev-4023	212	150	2007	2007	NUM
inlawrev-4023	212	151	,	,	PUNCT
inlawrev-4023	212	152	if	if	SCONJ
inlawrev-4023	212	153	the	the	DET
inlawrev-4023	212	154	ordinance	ordinance	NOUN
inlawrev-4023	212	155	is	be	AUX
inlawrev-4023	212	156	adopted	adopt	VERB
inlawrev-4023	212	157	after	after	ADP
inlawrev-4023	212	158	august	august	PROPN
inlawrev-4023	212	159	1	1	NUM
inlawrev-4023	212	160	,	,	PUNCT
inlawrev-4023	212	161	2007.^^	2007.^^	NUM
inlawrev-4023	212	162	ic	ic	NUM
inlawrev-4023	212	163	6	6	NUM
inlawrev-4023	212	164	-	-	SYM
inlawrev-4023	212	165	3.5	3.5	NUM
inlawrev-4023	212	166	-	-	PUNCT
inlawrev-4023	212	167	6	6	NUM
inlawrev-4023	212	168	-	-	SYM
inlawrev-4023	212	169	17	17	NUM
inlawrev-4023	212	170	requires	require	VERB
inlawrev-4023	212	171	the	the	DET
inlawrev-4023	212	172	budget	budget	NOUN
inlawrev-4023	212	173	agency	agency	NOUN
inlawrev-4023	212	174	to	to	PART
inlawrev-4023	212	175	provide	provide	VERB
inlawrev-4023	212	176	a	a	DET
inlawrev-4023	212	177	county	county	NOUN
inlawrev-4023	212	178	council	council	NOUN
inlawrev-4023	212	179	a	a	DET
inlawrev-4023	212	180	summary	summary	NOUN
inlawrev-4023	212	181	of	of	ADP
inlawrev-4023	212	182	calculations	calculation	NOUN
inlawrev-4023	212	183	concerning	concern	VERB
inlawrev-4023	212	184	the	the	DET
inlawrev-4023	212	185	amount	amount	NOUN
inlawrev-4023	212	186	of	of	ADP
inlawrev-4023	212	187	coit	coit	NOUN
inlawrev-4023	212	188	reported	report	VERB
inlawrev-4023	212	189	on	on	ADP
inlawrev-4023	212	190	individual	individual	ADJ
inlawrev-4023	212	191	income	income	NOUN
inlawrev-4023	212	192	tax	tax	NOUN
inlawrev-4023	212	193	returns	return	NOUN
inlawrev-4023	212	194	processed	process	VERB
inlawrev-4023	212	195	by	by	ADP
inlawrev-4023	212	196	the	the	DET
inlawrev-4023	212	197	department	department	NOUN
inlawrev-4023	212	198	during	during	ADP
inlawrev-4023	212	199	the	the	DET
inlawrev-4023	212	200	previous	previous	ADJ
inlawrev-4023	212	201	fiscal	fiscal	ADJ
inlawrev-4023	212	202	year	year	NOUN
inlawrev-4023	212	203	,	,	PUNCT
inlawrev-4023	212	204	adjustments	adjustment	NOUN
inlawrev-4023	212	205	for	for	ADP
inlawrev-4023	212	206	over	over	ADP
inlawrev-4023	212	207	distributions	distribution	NOUN
inlawrev-4023	212	208	in	in	ADP
inlawrev-4023	212	209	prior	prior	ADJ
inlawrev-4023	212	210	years	year	NOUN
inlawrev-4023	212	211	,	,	PUNCT
inlawrev-4023	212	212	adjustments	adjustment	NOUN
inlawrev-4023	212	213	for	for	ADP
inlawrev-4023	212	214	clerical	clerical	ADJ
inlawrev-4023	212	215	or	or	CCONJ
inlawrev-4023	212	216	mathematical	mathematical	ADJ
inlawrev-4023	212	217	errors	error	NOUN
inlawrev-4023	212	218	in	in	ADP
inlawrev-4023	212	219	prior	prior	ADJ
inlawrev-4023	212	220	years	year	NOUN
inlawrev-4023	212	221	,	,	PUNCT
inlawrev-4023	212	222	adjustments	adjustment	NOUN
inlawrev-4023	212	223	for	for	ADP
inlawrev-4023	212	224	tax	tax	NOUN
inlawrev-4023	212	225	rate	rate	NOUN
inlawrev-4023	212	226	changes	change	NOUN
inlawrev-4023	212	227	,	,	PUNCT
inlawrev-4023	212	228	and	and	CCONJ
inlawrev-4023	212	229	the	the	DET
inlawrev-4023	212	230	amount	amount	NOUN
inlawrev-4023	212	231	of	of	ADP
inlawrev-4023	212	232	the	the	DET
inlawrev-4023	212	233	excess	excess	ADJ
inlawrev-4023	212	234	account	account	NOUN
inlawrev-4023	212	235	balances	balance	NOUN
inlawrev-4023	212	236	to	to	PART
inlawrev-4023	212	237	be	be	AUX
inlawrev-4023	212	238	distributed	distribute	VERB
inlawrev-4023	212	239	.	.	PUNCT
inlawrev-4023	213	1	^^^	^^^	NOUN
inlawrev-4023	213	2	ic	ic	PRON
inlawrev-4023	213	3	6	6	NUM
inlawrev-4023	213	4	-	-	SYM
inlawrev-4023	213	5	3.5	3.5	NUM
inlawrev-4023	213	6	-	-	PUNCT
inlawrev-4023	213	7	7	7	NUM
inlawrev-4023	213	8	-	-	SYM
inlawrev-4023	213	9	18	18	NUM
inlawrev-4023	213	10	requires	require	VERB
inlawrev-4023	213	11	employers	employer	NOUN
inlawrev-4023	213	12	to	to	PART
inlawrev-4023	213	13	report	report	VERB
inlawrev-4023	213	14	the	the	DET
inlawrev-4023	213	15	amount	amount	NOUN
inlawrev-4023	213	16	of	of	ADP
inlawrev-4023	213	17	county	county	NOUN
inlawrev-4023	213	18	tax	tax	NOUN
inlawrev-4023	213	19	attributable	attributable	ADJ
inlawrev-4023	213	20	to	to	ADP
inlawrev-4023	213	21	each	each	DET
inlawrev-4023	213	22	county	county	NOUN
inlawrev-4023	213	23	each	each	DET
inlawrev-4023	213	24	time	time	NOUN
inlawrev-4023	213	25	the	the	DET
inlawrev-4023	213	26	employer	employer	NOUN
inlawrev-4023	213	27	remits	remit	VERB
inlawrev-4023	213	28	the	the	DET
inlawrev-4023	213	29	tax	tax	NOUN
inlawrev-4023	213	30	withheld	withhold	VERB
inlawrev-4023	213	31	.	.	PUNCT
inlawrev-4023	214	1	^^	^^	PROPN
inlawrev-4023	215	1	*	*	PUNCT
inlawrev-4023	215	2	ic	ic	PROPN
inlawrev-4023	215	3	6	6	NUM
inlawrev-4023	215	4	-	-	SYM
inlawrev-4023	215	5	3.5	3.5	NUM
inlawrev-4023	215	6	-	-	PUNCT
inlawrev-4023	215	7	6	6	NUM
inlawrev-4023	215	8	-	-	SYM
inlawrev-4023	215	9	3	3	NUM
inlawrev-4023	215	10	1	1	NUM
inlawrev-4023	215	11	provides	provide	VERB
inlawrev-4023	215	12	that	that	SCONJ
inlawrev-4023	215	13	if	if	SCONJ
inlawrev-4023	215	14	a	a	DET
inlawrev-4023	215	15	county	county	NOUN
inlawrev-4023	215	16	adopts	adopt	VERB
inlawrev-4023	215	17	a	a	DET
inlawrev-4023	215	18	rate	rate	NOUN
inlawrev-4023	215	19	of	of	ADP
inlawrev-4023	215	20	0.25	0.25	NUM
inlawrev-4023	215	21	%	%	NOUN
inlawrev-4023	215	22	for	for	ADP
inlawrev-4023	215	23	levy	levy	NOUN
inlawrev-4023	215	24	relief	relief	NOUN
inlawrev-4023	215	25	and	and	CCONJ
inlawrev-4023	215	26	property	property	NOUN
inlawrev-4023	215	27	tax	tax	NOUN
inlawrev-4023	215	28	replacement	replacement	NOUN
inlawrev-4023	215	29	credits	credit	NOUN
inlawrev-4023	215	30	combined	combine	VERB
inlawrev-4023	215	31	or	or	CCONJ
inlawrev-4023	215	32	singly	singly	ADV
inlawrev-4023	215	33	,	,	PUNCT
inlawrev-4023	215	34	the	the	DET
inlawrev-4023	215	35	county	county	NOUN
inlawrev-4023	215	36	can	can	AUX
inlawrev-4023	215	37	adopt	adopt	VERB
inlawrev-4023	215	38	a	a	DET
inlawrev-4023	215	39	rate	rate	NOUN
inlawrev-4023	215	40	not	not	PART
inlawrev-4023	215	41	to	to	PART
inlawrev-4023	215	42	exceed	exceed	VERB
inlawrev-4023	215	43	0.25	0.25	NUM
inlawrev-4023	215	44	%	%	NOUN
inlawrev-4023	215	45	for	for	ADP
inlawrev-4023	215	46	public	public	ADJ
inlawrev-4023	215	47	safety	safety	NOUN
inlawrev-4023	215	48	.	.	PUNCT
inlawrev-4023	216	1	'	'	PUNCT
inlawrev-4023	216	2	^^	^^	CCONJ
inlawrev-4023	216	3	ic	ic	PROPN
inlawrev-4023	216	4	6	6	NUM
inlawrev-4023	216	5	-	-	SYM
inlawrev-4023	216	6	3.5	3.5	NUM
inlawrev-4023	216	7	-	-	PUNCT
inlawrev-4023	216	8	6	6	NUM
inlawrev-4023	216	9	-	-	SYM
inlawrev-4023	216	10	32	32	NUM
inlawrev-4023	216	11	authorizes	authorize	VERB
inlawrev-4023	216	12	lake	lake	PROPN
inlawrev-4023	216	13	county	county	PROPN
inlawrev-4023	216	14	to	to	PART
inlawrev-4023	216	15	adopt	adopt	VERB
inlawrev-4023	216	16	coit	coit	NOUN
inlawrev-4023	216	17	for	for	ADP
inlawrev-4023	216	18	property	property	NOUN
inlawrev-4023	216	19	tax	tax	NOUN
inlawrev-4023	216	20	levy	levy	NOUN
inlawrev-4023	216	21	reduction	reduction	NOUN
inlawrev-4023	216	22	or	or	CCONJ
inlawrev-4023	216	23	property	property	NOUN
inlawrev-4023	216	24	tax	tax	NOUN
inlawrev-4023	216	25	replacement	replacement	NOUN
inlawrev-4023	216	26	credits	credit	NOUN
inlawrev-4023	216	27	.	.	PUNCT
inlawrev-4023	217	1	the	the	DET
inlawrev-4023	217	2	tax	tax	NOUN
inlawrev-4023	217	3	revenue	revenue	NOUN
inlawrev-4023	217	4	can	can	AUX
inlawrev-4023	217	5	be	be	AUX
inlawrev-4023	217	6	distributed	distribute	VERB
inlawrev-4023	217	7	to	to	ADP
inlawrev-4023	217	8	a	a	DET
inlawrev-4023	217	9	municipality	municipality	NOUN
inlawrev-4023	217	10	based	base	VERB
inlawrev-4023	217	11	on	on	ADP
inlawrev-4023	217	12	the	the	DET
inlawrev-4023	217	13	tax	tax	NOUN
inlawrev-4023	217	14	collected	collect	VERB
inlawrev-4023	217	15	from	from	ADP
inlawrev-4023	217	16	the	the	DET
inlawrev-4023	217	17	taxpayers	taxpayer	NOUN
inlawrev-4023	217	18	located	locate	VERB
inlawrev-4023	217	19	in	in	ADP
inlawrev-4023	217	20	the	the	DET
inlawrev-4023	217	21	municipality	municipality	NOUN
inlawrev-4023	217	22	;	;	PUNCT
inlawrev-4023	217	23	and	and	CCONJ
inlawrev-4023	217	24	if	if	SCONJ
inlawrev-4023	217	25	it	it	PRON
inlawrev-4023	217	26	is	be	AUX
inlawrev-4023	217	27	collected	collect	VERB
inlawrev-4023	217	28	from	from	ADP
inlawrev-4023	217	29	taxpayers	taxpayer	NOUN
inlawrev-4023	217	30	in	in	ADP
inlawrev-4023	217	31	an	an	DET
inlawrev-4023	217	32	unincorporated	unincorporated	ADJ
inlawrev-4023	217	33	area	area	NOUN
inlawrev-4023	217	34	,	,	PUNCT
inlawrev-4023	217	35	the	the	DET
inlawrev-4023	217	36	revenue	revenue	NOUN
inlawrev-4023	217	37	shall	shall	AUX
inlawrev-4023	217	38	be	be	AUX
inlawrev-4023	217	39	distributed	distribute	VERB
inlawrev-4023	217	40	to	to	ADP
inlawrev-4023	217	41	the	the	DET
inlawrev-4023	217	42	unincorporated	unincorporated	ADJ
inlawrev-4023	217	43	area	area	NOUN
inlawrev-4023	217	44	of	of	ADP
inlawrev-4023	217	45	the	the	DET
inlawrev-4023	217	46	county	county	NOUN
inlawrev-4023	217	47	and	and	CCONJ
inlawrev-4023	217	48	used	use	VERB
inlawrev-4023	217	49	for	for	ADP
inlawrev-4023	217	50	94	94	NUM
inlawrev-4023	217	51	.	.	PUNCT
inlawrev-4023	218	1	/^.	/^.	PUNCT
inlawrev-4023	218	2	at	at	ADP
inlawrev-4023	218	3	2647	2647	NUM
inlawrev-4023	218	4	.	.	PUNCT
inlawrev-4023	219	1	95	95	NUM
inlawrev-4023	219	2	.	.	PUNCT
inlawrev-4023	220	1	/rf	/rf	INTJ
inlawrev-4023	220	2	.	.	PUNCT
inlawrev-4023	221	1	at	at	ADP
inlawrev-4023	221	2	2647	2647	NUM
inlawrev-4023	221	3	-	-	SYM
inlawrev-4023	221	4	48	48	NUM
inlawrev-4023	221	5	.	.	PUNCT
inlawrev-4023	221	6	96	96	NUM
inlawrev-4023	221	7	.	.	PUNCT
inlawrev-4023	221	8	mat	mat	NOUN
inlawrev-4023	221	9	2648	2648	NUM
inlawrev-4023	221	10	.	.	PUNCT
inlawrev-4023	222	1	97	97	NUM
inlawrev-4023	222	2	.	.	PUNCT
inlawrev-4023	223	1	/^.	/^.	PUNCT
inlawrev-4023	223	2	at	at	ADP
inlawrev-4023	223	3	1978	1978	NUM
inlawrev-4023	223	4	.	.	PUNCT
inlawrev-4023	224	1	98	98	NUM
inlawrev-4023	224	2	.	.	X
inlawrev-4023	224	3	mat	mat	PROPN
inlawrev-4023	224	4	1977	1977	NUM
inlawrev-4023	224	5	.	.	PUNCT
inlawrev-4023	225	1	99	99	NUM
inlawrev-4023	225	2	.	.	PUNCT
inlawrev-4023	225	3	m.	m.	NOUN
inlawrev-4023	225	4	at	at	ADP
inlawrev-4023	225	5	12	12	NUM
inlawrev-4023	225	6	-	-	SYM
inlawrev-4023	225	7	13	13	NUM
inlawrev-4023	225	8	.	.	NOUN
inlawrev-4023	225	9	100	100	NUM
inlawrev-4023	225	10	.	.	PUNCT
inlawrev-4023	226	1	m.	m.	NOUN
inlawrev-4023	226	2	at	at	ADP
inlawrev-4023	226	3	2655	2655	NUM
inlawrev-4023	226	4	-	-	SYM
inlawrev-4023	226	5	56	56	NUM
inlawrev-4023	226	6	.	.	PUNCT
inlawrev-4023	227	1	101	101	NUM
inlawrev-4023	227	2	.	.	PUNCT
inlawrev-4023	227	3	m.	m.	NOUN
inlawrev-4023	227	4	at	at	ADP
inlawrev-4023	227	5	2688	2688	NUM
inlawrev-4023	227	6	.	.	PUNCT
inlawrev-4023	228	1	102	102	NUM
inlawrev-4023	228	2	.	.	PUNCT
inlawrev-4023	228	3	m.	m.	NOUN
inlawrev-4023	228	4	at	at	ADP
inlawrev-4023	228	5	2666	2666	NUM
inlawrev-4023	228	6	.	.	PUNCT
inlawrev-4023	229	1	2009	2009	NUM
inlawrev-4023	229	2	]	]	PUNCT
inlawrev-4023	229	3	tax	tax	NOUN
inlawrev-4023	229	4	law	law	NOUN
inlawrev-4023	229	5	1225	1225	NUM
inlawrev-4023	229	6	property	property	NOUN
inlawrev-4023	229	7	tax	tax	NOUN
inlawrev-4023	229	8	replacement	replacement	NOUN
inlawrev-4023	229	9	credits	credit	NOUN
inlawrev-4023	229	10	.	.	PUNCT
inlawrev-4023	230	1	the	the	DET
inlawrev-4023	230	2	lake	lake	PROPN
inlawrev-4023	230	3	county	county	PROPN
inlawrev-4023	230	4	revenue	revenue	NOUN
inlawrev-4023	230	5	can	can	AUX
inlawrev-4023	230	6	also	also	ADV
inlawrev-4023	230	7	be	be	AUX
inlawrev-4023	230	8	split	split	VERB
inlawrev-4023	230	9	so	so	SCONJ
inlawrev-4023	230	10	that	that	SCONJ
inlawrev-4023	230	11	60	60	NUM
inlawrev-4023	230	12	%	%	NOUN
inlawrev-4023	230	13	is	be	AUX
inlawrev-4023	230	14	used	use	VERB
inlawrev-4023	230	15	for	for	ADP
inlawrev-4023	230	16	property	property	NOUN
inlawrev-4023	230	17	tax	tax	NOUN
inlawrev-4023	230	18	replacement	replacement	NOUN
inlawrev-4023	230	19	credits	credit	NOUN
inlawrev-4023	230	20	and	and	CCONJ
inlawrev-4023	230	21	40	40	NUM
inlawrev-4023	230	22	%	%	NOUN
inlawrev-4023	230	23	is	be	AUX
inlawrev-4023	230	24	used	use	VERB
inlawrev-4023	230	25	for	for	ADP
inlawrev-4023	230	26	levy	levy	NOUN
inlawrev-4023	230	27	reduction	reduction	NOUN
inlawrev-4023	230	28	.	.	PUNCT
inlawrev-4023	231	1	^^^	^^^	NOUN
inlawrev-4023	231	2	ic	ic	PROPN
inlawrev-4023	231	3	6	6	NUM
inlawrev-4023	231	4	-	-	SYM
inlawrev-4023	231	5	8.1	8.1	NUM
inlawrev-4023	231	6	-	-	PUNCT
inlawrev-4023	231	7	10	10	NUM
inlawrev-4023	231	8	-	-	SYM
inlawrev-4023	231	9	5	5	NUM
inlawrev-4023	231	10	provides	provide	VERB
inlawrev-4023	231	11	that	that	SCONJ
inlawrev-4023	231	12	a	a	DET
inlawrev-4023	231	13	person	person	NOUN
inlawrev-4023	231	14	who	who	PRON
inlawrev-4023	231	15	makes	make	VERB
inlawrev-4023	231	16	a	a	DET
inlawrev-4023	231	17	payment	payment	NOUN
inlawrev-4023	231	18	by	by	ADP
inlawrev-4023	231	19	credit	credit	NOUN
inlawrev-4023	231	20	card	card	NOUN
inlawrev-4023	231	21	,	,	PUNCT
inlawrev-4023	231	22	debit	debit	NOUN
inlawrev-4023	231	23	card	card	NOUN
inlawrev-4023	231	24	,	,	PUNCT
inlawrev-4023	231	25	or	or	CCONJ
inlawrev-4023	231	26	eft	eft	NOUN
inlawrev-4023	231	27	where	where	SCONJ
inlawrev-4023	231	28	the	the	DET
inlawrev-4023	231	29	payment	payment	NOUN
inlawrev-4023	231	30	is	be	AUX
inlawrev-4023	231	31	not	not	PART
inlawrev-4023	231	32	honored	honor	VERB
inlawrev-4023	231	33	when	when	SCONJ
inlawrev-4023	231	34	presented	present	VERB
inlawrev-4023	231	35	through	through	ADP
inlawrev-4023	231	36	normal	normal	ADJ
inlawrev-4023	231	37	banking	banking	NOUN
inlawrev-4023	231	38	channels	channel	NOUN
inlawrev-4023	231	39	,	,	PUNCT
inlawrev-4023	231	40	the	the	DET
inlawrev-4023	231	41	person	person	NOUN
inlawrev-4023	231	42	is	be	AUX
inlawrev-4023	231	43	subject	subject	ADJ
inlawrev-4023	231	44	to	to	ADP
inlawrev-4023	231	45	the	the	DET
inlawrev-4023	231	46	same	same	ADJ
inlawrev-4023	231	47	penalties	penalty	NOUN
inlawrev-4023	231	48	as	as	ADP
inlawrev-4023	231	49	a	a	DET
inlawrev-4023	231	50	taxpayer	taxpayer	NOUN
inlawrev-4023	231	51	whose	whose	DET
inlawrev-4023	231	52	check	check	NOUN
inlawrev-4023	231	53	payment	payment	NOUN
inlawrev-4023	231	54	is	be	AUX
inlawrev-4023	231	55	not	not	PART
inlawrev-4023	231	56	honored	honor	VERB
inlawrev-4023	231	57	by	by	ADP
inlawrev-4023	231	58	a	a	DET
inlawrev-4023	231	59	financial	financial	ADJ
inlawrev-4023	231	60	institution.^^	institution.^^	NOUN
inlawrev-4023	231	61	ic	ic	PROPN
inlawrev-4023	231	62	6	6	NUM
inlawrev-4023	231	63	-	-	SYM
inlawrev-4023	231	64	8	8	NUM
inlawrev-4023	231	65	.	.	NOUN
inlawrev-4023	231	66	1	1	NUM
inlawrev-4023	231	67	-	-	SYM
inlawrev-4023	231	68	10	10	NUM
inlawrev-4023	231	69	-	-	SYM
inlawrev-4023	231	70	3.5	3.5	NUM
inlawrev-4023	231	71	provides	provide	VERB
inlawrev-4023	231	72	that	that	SCONJ
inlawrev-4023	231	73	if	if	SCONJ
inlawrev-4023	231	74	a	a	DET
inlawrev-4023	231	75	person	person	NOUN
inlawrev-4023	231	76	fails	fail	VERB
inlawrev-4023	231	77	to	to	PART
inlawrev-4023	231	78	file	file	VERB
inlawrev-4023	231	79	an	an	DET
inlawrev-4023	231	80	individual	individual	ADJ
inlawrev-4023	231	81	income	income	NOUN
inlawrev-4023	231	82	tax	tax	NOUN
inlawrev-4023	231	83	return	return	NOUN
inlawrev-4023	231	84	where	where	SCONJ
inlawrev-4023	231	85	no	no	DET
inlawrev-4023	231	86	remittance	remittance	NOUN
inlawrev-4023	231	87	is	be	AUX
inlawrev-4023	231	88	due	due	ADJ
inlawrev-4023	231	89	,	,	PUNCT
inlawrev-4023	231	90	the	the	DET
inlawrev-4023	231	91	person	person	NOUN
inlawrev-4023	231	92	is	be	AUX
inlawrev-4023	231	93	subject	subject	ADJ
inlawrev-4023	231	94	to	to	ADP
inlawrev-4023	231	95	a	a	DET
inlawrev-4023	231	96	penalty	penalty	NOUN
inlawrev-4023	231	97	of	of	ADP
inlawrev-4023	231	98	$	$	SYM
inlawrev-4023	231	99	10	10	NUM
inlawrev-4023	231	100	per	per	ADP
inlawrev-4023	231	101	day	day	NOUN
inlawrev-4023	231	102	for	for	ADP
inlawrev-4023	231	103	each	each	DET
inlawrev-4023	231	104	day	day	NOUN
inlawrev-4023	231	105	the	the	DET
inlawrev-4023	231	106	return	return	NOUN
inlawrev-4023	231	107	is	be	AUX
inlawrev-4023	231	108	late	late	ADJ
inlawrev-4023	231	109	,	,	PUNCT
inlawrev-4023	231	110	to	to	ADP
inlawrev-4023	231	111	a	a	DET
inlawrev-4023	231	112	maximum	maximum	NOUN
inlawrev-4023	231	113	of	of	ADP
inlawrev-4023	231	114	$	$	SYM
inlawrev-4023	231	115	500.^^^	500.^^^	NUM
inlawrev-4023	231	116	e.	e.	PROPN
inlawrev-4023	231	117	local	local	ADJ
inlawrev-4023	231	118	option	option	NOUN
inlawrev-4023	231	119	income	income	NOUN
inlawrev-4023	231	120	tax	tax	NOUN
inlawrev-4023	231	121	statutory	statutory	ADJ
inlawrev-4023	231	122	provisions	provision	NOUN
inlawrev-4023	231	123	public	public	ADJ
inlawrev-4023	231	124	law	law	NOUN
inlawrev-4023	231	125	146	146	NUM
inlawrev-4023	231	126	-	-	SYM
inlawrev-4023	231	127	2008	2008	NUM
inlawrev-4023	231	128	,	,	PUNCT
inlawrev-4023	231	129	section	section	NOUN
inlawrev-4023	231	130	846	846	NUM
inlawrev-4023	231	131	extends	extend	VERB
inlawrev-4023	231	132	the	the	DET
inlawrev-4023	231	133	dates	date	NOUN
inlawrev-4023	231	134	for	for	ADP
inlawrev-4023	231	135	adoption	adoption	NOUN
inlawrev-4023	231	136	and	and	CCONJ
inlawrev-4023	231	137	implementation	implementation	NOUN
inlawrev-4023	231	138	of	of	ADP
inlawrev-4023	231	139	loit	loit	ADJ
inlawrev-4023	231	140	rates	rate	NOUN
inlawrev-4023	231	141	in	in	ADP
inlawrev-4023	231	142	2008	2008	NUM
inlawrev-4023	231	143	to	to	PART
inlawrev-4023	231	144	be	be	AUX
inlawrev-4023	231	145	used	use	VERB
inlawrev-4023	231	146	for	for	ADP
inlawrev-4023	231	147	property	property	NOUN
inlawrev-4023	231	148	tax	tax	NOUN
inlawrev-4023	231	149	relief	relief	NOUN
inlawrev-4023	231	150	,	,	PUNCT
inlawrev-4023	231	151	levy	levy	NOUN
inlawrev-4023	231	152	limits	limit	NOUN
inlawrev-4023	231	153	and	and	CCONJ
inlawrev-4023	231	154	public	public	ADJ
inlawrev-4023	231	155	safety	safety	NOUN
inlawrev-4023	231	156	.	.	PUNCT
inlawrev-4023	232	1	^^^	^^^	PUNCT
inlawrev-4023	232	2	the	the	DET
inlawrev-4023	232	3	following	follow	VERB
inlawrev-4023	232	4	chart	chart	NOUN
inlawrev-4023	232	5	provides	provide	VERB
inlawrev-4023	232	6	the	the	DET
inlawrev-4023	232	7	dates	date	NOUN
inlawrev-4023	232	8	for	for	ADP
inlawrev-4023	232	9	adoption	adoption	NOUN
inlawrev-4023	232	10	and	and	CCONJ
inlawrev-4023	232	11	implementation	implementation	NOUN
inlawrev-4023	232	12	of	of	ADP
inlawrev-4023	232	13	the	the	DET
inlawrev-4023	232	14	tax	tax	NOUN
inlawrev-4023	232	15	rates	rate	NOUN
inlawrev-4023	232	16	:	:	PUNCT
inlawrev-4023	232	17	adoption	adoption	NOUN
inlawrev-4023	232	18	implementation	implementation	NOUN
inlawrev-4023	232	19	before	before	ADP
inlawrev-4023	232	20	oct	oct	PROPN
inlawrev-4023	232	21	.	.	PROPN
inlawrev-4023	232	22	1	1	NUM
inlawrev-4023	232	23	,	,	PUNCT
inlawrev-4023	232	24	2008	2008	NUM
inlawrev-4023	232	25	oct	oct	NOUN
inlawrev-4023	232	26	.	.	PROPN
inlawrev-4023	232	27	1	1	NUM
inlawrev-4023	232	28	,	,	PUNCT
inlawrev-4023	232	29	2008	2008	NUM
inlawrev-4023	232	30	oct	oct	NOUN
inlawrev-4023	232	31	.	.	PROPN
inlawrev-4023	232	32	1	1	NUM
inlawrev-4023	232	33	to	to	ADP
inlawrev-4023	232	34	oct	oct	PROPN
inlawrev-4023	232	35	.	.	PROPN
inlawrev-4023	232	36	15	15	NUM
inlawrev-4023	232	37	,	,	PUNCT
inlawrev-4023	232	38	2008	2008	NUM
inlawrev-4023	232	39	nov	nov	NOUN
inlawrev-4023	232	40	.	.	PROPN
inlawrev-4023	232	41	1	1	NUM
inlawrev-4023	232	42	,	,	PUNCT
inlawrev-4023	232	43	2008	2008	NUM
inlawrev-4023	232	44	oct	oct	NOUN
inlawrev-4023	232	45	.	.	PROPN
inlawrev-4023	232	46	16	16	NUM
inlawrev-4023	232	47	to	to	ADP
inlawrev-4023	232	48	nov	nov	PROPN
inlawrev-4023	232	49	.	.	PROPN
inlawrev-4023	232	50	15	15	NUM
inlawrev-4023	232	51	,	,	PUNCT
inlawrev-4023	232	52	2008	2008	NUM
inlawrev-4023	232	53	dec	dec	PROPN
inlawrev-4023	232	54	.	.	PROPN
inlawrev-4023	232	55	1	1	NUM
inlawrev-4023	232	56	,	,	PUNCT
inlawrev-4023	232	57	2008	2008	NUM
inlawrev-4023	232	58	nov	nov	NOUN
inlawrev-4023	232	59	.	.	PROPN
inlawrev-4023	232	60	16	16	NUM
inlawrev-4023	232	61	to	to	ADP
inlawrev-4023	232	62	dec	dec	PROPN
inlawrev-4023	232	63	.	.	PROPN
inlawrev-4023	232	64	31	31	NUM
inlawrev-4023	232	65	,	,	PUNCT
inlawrev-4023	232	66	2008	2008	NUM
inlawrev-4023	232	67	jan	jan	PROPN
inlawrev-4023	232	68	.	.	PROPN
inlawrev-4023	232	69	1	1	NUM
inlawrev-4023	232	70	,	,	PUNCT
inlawrev-4023	232	71	2009	2009	NUM
inlawrev-4023	232	72	ic	ic	NOUN
inlawrev-4023	232	73	6	6	NUM
inlawrev-4023	232	74	-	-	SYM
inlawrev-4023	232	75	3.5	3.5	NUM
inlawrev-4023	232	76	-	-	PUNCT
inlawrev-4023	232	77	7	7	NUM
inlawrev-4023	232	78	-	-	SYM
inlawrev-4023	232	79	18	18	NUM
inlawrev-4023	232	80	requires	require	VERB
inlawrev-4023	232	81	employers	employer	NOUN
inlawrev-4023	232	82	to	to	PART
inlawrev-4023	232	83	report	report	VERB
inlawrev-4023	232	84	the	the	DET
inlawrev-4023	232	85	amount	amount	NOUN
inlawrev-4023	232	86	of	of	ADP
inlawrev-4023	232	87	county	county	NOUN
inlawrev-4023	232	88	tax	tax	NOUN
inlawrev-4023	232	89	attributable	attributable	ADJ
inlawrev-4023	232	90	to	to	ADP
inlawrev-4023	232	91	each	each	DET
inlawrev-4023	232	92	county	county	NOUN
inlawrev-4023	232	93	each	each	DET
inlawrev-4023	232	94	time	time	NOUN
inlawrev-4023	232	95	the	the	DET
inlawrev-4023	232	96	employer	employer	NOUN
inlawrev-4023	232	97	remits	remit	VERB
inlawrev-4023	232	98	the	the	DET
inlawrev-4023	232	99	tax	tax	NOUN
inlawrev-4023	232	100	withheld	withhold	VERB
inlawrev-4023	232	101	.	.	PUNCT
inlawrev-4023	233	1	^^^	^^^	PROPN
inlawrev-4023	233	2	ic	ic	PROPN
inlawrev-4023	233	3	6	6	NUM
inlawrev-4023	233	4	-	-	SYM
inlawrev-4023	233	5	3.5	3.5	NUM
inlawrev-4023	233	6	-	-	PUNCT
inlawrev-4023	233	7	6	6	NUM
inlawrev-4023	233	8	-	-	SYM
inlawrev-4023	233	9	3	3	NUM
inlawrev-4023	233	10	1	1	NUM
inlawrev-4023	233	11	provides	provide	VERB
inlawrev-4023	233	12	that	that	SCONJ
inlawrev-4023	233	13	if	if	SCONJ
inlawrev-4023	233	14	a	a	DET
inlawrev-4023	233	15	county	county	NOUN
inlawrev-4023	233	16	adopts	adopt	VERB
inlawrev-4023	233	17	a	a	DET
inlawrev-4023	233	18	rate	rate	NOUN
inlawrev-4023	233	19	of	of	ADP
inlawrev-4023	233	20	0.25	0.25	NUM
inlawrev-4023	233	21	%	%	NOUN
inlawrev-4023	233	22	for	for	ADP
inlawrev-4023	233	23	levy	levy	NOUN
inlawrev-4023	233	24	relief	relief	NOUN
inlawrev-4023	233	25	and	and	CCONJ
inlawrev-4023	233	26	property	property	NOUN
inlawrev-4023	233	27	tax	tax	NOUN
inlawrev-4023	233	28	replacement	replacement	NOUN
inlawrev-4023	233	29	credits	credit	NOUN
inlawrev-4023	233	30	combined	combine	VERB
inlawrev-4023	233	31	or	or	CCONJ
inlawrev-4023	233	32	singly	singly	ADV
inlawrev-4023	233	33	,	,	PUNCT
inlawrev-4023	233	34	the	the	DET
inlawrev-4023	233	35	county	county	NOUN
inlawrev-4023	233	36	can	can	AUX
inlawrev-4023	233	37	adopt	adopt	VERB
inlawrev-4023	233	38	a	a	DET
inlawrev-4023	233	39	rate	rate	NOUN
inlawrev-4023	233	40	not	not	PART
inlawrev-4023	233	41	to	to	PART
inlawrev-4023	233	42	exceed	exceed	VERB
inlawrev-4023	233	43	0.25	0.25	NUM
inlawrev-4023	233	44	%	%	NOUN
inlawrev-4023	233	45	for	for	ADP
inlawrev-4023	233	46	public	public	ADJ
inlawrev-4023	233	47	safety	safety	NOUN
inlawrev-4023	233	48	.	.	PUNCT
inlawrev-4023	234	1	^^^	^^^	NOUN
inlawrev-4023	234	2	ic	ic	PROPN
inlawrev-4023	234	3	6	6	NUM
inlawrev-4023	234	4	-	-	SYM
inlawrev-4023	234	5	8.1	8.1	NUM
inlawrev-4023	234	6	-	-	PUNCT
inlawrev-4023	234	7	10	10	NUM
inlawrev-4023	234	8	-	-	SYM
inlawrev-4023	234	9	5	5	NUM
inlawrev-4023	234	10	provides	provide	VERB
inlawrev-4023	234	11	that	that	SCONJ
inlawrev-4023	234	12	a	a	DET
inlawrev-4023	234	13	person	person	NOUN
inlawrev-4023	234	14	who	who	PRON
inlawrev-4023	234	15	makes	make	VERB
inlawrev-4023	234	16	a	a	DET
inlawrev-4023	234	17	payment	payment	NOUN
inlawrev-4023	234	18	by	by	ADP
inlawrev-4023	234	19	credit	credit	NOUN
inlawrev-4023	234	20	card	card	NOUN
inlawrev-4023	234	21	,	,	PUNCT
inlawrev-4023	234	22	debit	debit	NOUN
inlawrev-4023	234	23	card	card	NOUN
inlawrev-4023	234	24	,	,	PUNCT
inlawrev-4023	234	25	or	or	CCONJ
inlawrev-4023	234	26	eft	eft	NOUN
inlawrev-4023	234	27	where	where	SCONJ
inlawrev-4023	234	28	the	the	DET
inlawrev-4023	234	29	payment	payment	NOUN
inlawrev-4023	234	30	is	be	AUX
inlawrev-4023	234	31	not	not	PART
inlawrev-4023	234	32	honored	honor	VERB
inlawrev-4023	234	33	when	when	SCONJ
inlawrev-4023	234	34	presented	present	VERB
inlawrev-4023	234	35	through	through	ADP
inlawrev-4023	234	36	normal	normal	ADJ
inlawrev-4023	234	37	banking	banking	NOUN
inlawrev-4023	234	38	channels	channel	NOUN
inlawrev-4023	234	39	,	,	PUNCT
inlawrev-4023	234	40	the	the	DET
inlawrev-4023	234	41	person	person	NOUN
inlawrev-4023	234	42	is	be	AUX
inlawrev-4023	234	43	subject	subject	ADJ
inlawrev-4023	234	44	to	to	ADP
inlawrev-4023	234	45	the	the	DET
inlawrev-4023	234	46	same	same	ADJ
inlawrev-4023	234	47	penalties	penalty	NOUN
inlawrev-4023	234	48	as	as	ADP
inlawrev-4023	234	49	a	a	DET
inlawrev-4023	234	50	taxpayer	taxpayer	NOUN
inlawrev-4023	234	51	whose	whose	DET
inlawrev-4023	234	52	check	check	NOUN
inlawrev-4023	234	53	payment	payment	NOUN
inlawrev-4023	234	54	is	be	AUX
inlawrev-4023	234	55	not	not	PART
inlawrev-4023	234	56	honored	honor	VERB
inlawrev-4023	234	57	by	by	ADP
inlawrev-4023	234	58	a	a	DET
inlawrev-4023	234	59	financial	financial	ADJ
inlawrev-4023	234	60	institution	institution	NOUN
inlawrev-4023	234	61	.	.	PUNCT
inlawrev-4023	235	1	^^^	^^^	NOUN
inlawrev-4023	236	1	ic	ic	PRON
inlawrev-4023	236	2	6	6	NUM
inlawrev-4023	236	3	-	-	SYM
inlawrev-4023	236	4	8	8	NUM
inlawrev-4023	236	5	.	.	NOUN
inlawrev-4023	236	6	1	1	NUM
inlawrev-4023	236	7	-	-	SYM
inlawrev-4023	236	8	10	10	NUM
inlawrev-4023	236	9	-	-	SYM
inlawrev-4023	236	10	3.5	3.5	NUM
inlawrev-4023	236	11	provides	provide	VERB
inlawrev-4023	236	12	that	that	SCONJ
inlawrev-4023	236	13	if	if	SCONJ
inlawrev-4023	236	14	a	a	DET
inlawrev-4023	236	15	person	person	NOUN
inlawrev-4023	236	16	fails	fail	VERB
inlawrev-4023	236	17	to	to	PART
inlawrev-4023	236	18	file	file	VERB
inlawrev-4023	236	19	an	an	DET
inlawrev-4023	236	20	individual	individual	ADJ
inlawrev-4023	236	21	income	income	NOUN
inlawrev-4023	236	22	tax	tax	NOUN
inlawrev-4023	236	23	return	return	NOUN
inlawrev-4023	236	24	where	where	SCONJ
inlawrev-4023	236	25	no	no	DET
inlawrev-4023	236	26	remittance	remittance	NOUN
inlawrev-4023	236	27	is	be	AUX
inlawrev-4023	236	28	due	due	ADJ
inlawrev-4023	236	29	,	,	PUNCT
inlawrev-4023	236	30	the	the	DET
inlawrev-4023	236	31	person	person	NOUN
inlawrev-4023	236	32	is	be	AUX
inlawrev-4023	236	33	subject	subject	ADJ
inlawrev-4023	236	34	to	to	ADP
inlawrev-4023	236	35	a	a	DET
inlawrev-4023	236	36	penalty	penalty	NOUN
inlawrev-4023	236	37	of	of	ADP
inlawrev-4023	236	38	$	$	SYM
inlawrev-4023	236	39	10	10	NUM
inlawrev-4023	236	40	per	per	ADP
inlawrev-4023	236	41	day	day	NOUN
inlawrev-4023	236	42	for	for	ADP
inlawrev-4023	236	43	each	each	DET
inlawrev-4023	236	44	day	day	NOUN
inlawrev-4023	236	45	the	the	DET
inlawrev-4023	236	46	return	return	NOUN
inlawrev-4023	236	47	is	be	AUX
inlawrev-4023	236	48	late	late	ADJ
inlawrev-4023	236	49	,	,	PUNCT
inlawrev-4023	236	50	to	to	ADP
inlawrev-4023	236	51	a	a	DET
inlawrev-4023	236	52	maximum	maximum	NOUN
inlawrev-4023	236	53	of	of	ADP
inlawrev-4023	236	54	$	$	SYM
inlawrev-4023	236	55	500.^^^	500.^^^	NUM
inlawrev-4023	236	56	103	103	NUM
inlawrev-4023	236	57	.	.	PUNCT
inlawrev-4023	237	1	i	i	PRON
inlawrev-4023	237	2	d.	d.	PROPN
inlawrev-4023	237	3	at	at	ADP
inlawrev-4023	237	4	2671	2671	NUM
inlawrev-4023	237	5	-	-	SYM
inlawrev-4023	237	6	72	72	NUM
inlawrev-4023	237	7	.	.	PUNCT
inlawrev-4023	237	8	104	104	NUM
inlawrev-4023	237	9	.	.	PUNCT
inlawrev-4023	238	1	/j	/j	INTJ
inlawrev-4023	238	2	.	.	PUNCT
inlawrev-4023	239	1	at	at	ADP
inlawrev-4023	239	2	1978	1978	NUM
inlawrev-4023	239	3	.	.	PUNCT
inlawrev-4023	240	1	105	105	NUM
inlawrev-4023	240	2	.	.	PUNCT
inlawrev-4023	241	1	i	i	PRON
inlawrev-4023	241	2	d.	d.	PROPN
inlawrev-4023	241	3	at	at	ADP
inlawrev-4023	241	4	1977	1977	NUM
inlawrev-4023	241	5	.	.	PUNCT
inlawrev-4023	242	1	106	106	NUM
inlawrev-4023	242	2	.	.	PUNCT
inlawrev-4023	242	3	mat	mat	NOUN
inlawrev-4023	242	4	3101	3101	NUM
inlawrev-4023	242	5	.	.	PUNCT
inlawrev-4023	243	1	107	107	NUM
inlawrev-4023	243	2	.	.	PUNCT
inlawrev-4023	244	1	/j	/j	INTJ
inlawrev-4023	244	2	.	.	PUNCT
inlawrev-4023	245	1	at	at	ADP
inlawrev-4023	245	2	2688	2688	NUM
inlawrev-4023	245	3	.	.	PUNCT
inlawrev-4023	246	1	108	108	NUM
inlawrev-4023	246	2	.	.	PUNCT
inlawrev-4023	247	1	/j	/j	INTJ
inlawrev-4023	247	2	.	.	PUNCT
inlawrev-4023	248	1	at	at	ADP
inlawrev-4023	248	2	2666	2666	NUM
inlawrev-4023	248	3	.	.	PUNCT
inlawrev-4023	249	1	109	109	NUM
inlawrev-4023	249	2	.	.	PUNCT
inlawrev-4023	250	1	i	i	PRON
inlawrev-4023	250	2	d.	d.	PROPN
inlawrev-4023	250	3	at	at	ADP
inlawrev-4023	250	4	1978	1978	NUM
inlawrev-4023	250	5	.	.	PUNCT
inlawrev-4023	251	1	110	110	NUM
inlawrev-4023	251	2	.	.	PUNCT
inlawrev-4023	252	1	/j	/j	INTJ
inlawrev-4023	252	2	.	.	PUNCT
inlawrev-4023	253	1	at	at	ADP
inlawrev-4023	253	2	1977	1977	NUM
inlawrev-4023	253	3	.	.	PUNCT
inlawrev-4023	254	1	1226	1226	NUM
inlawrev-4023	254	2	indiana	indiana	PROPN
inlawrev-4023	254	3	law	law	PROPN
inlawrev-4023	254	4	review	review	NOUN
inlawrev-4023	254	5	[	[	X
inlawrev-4023	254	6	vol	vol	NOUN
inlawrev-4023	254	7	.	.	PUNCT
inlawrev-4023	255	1	42	42	NUM
inlawrev-4023	255	2	:	:	SYM
inlawrev-4023	255	3	1215	1215	NUM
inlawrev-4023	255	4	f.	f.	PROPN
inlawrev-4023	255	5	county	county	PROPN
inlawrev-4023	255	6	economic	economic	PROPN
inlawrev-4023	255	7	development	development	PROPN
inlawrev-4023	255	8	income	income	NOUN
inlawrev-4023	255	9	tax	tax	NOUN
inlawrev-4023	255	10	statutory	statutory	ADJ
inlawrev-4023	255	11	provisions	provision	NOUN
inlawrev-4023	255	12	ic	ic	X
inlawrev-4023	255	13	6	6	NUM
inlawrev-4023	255	14	-	-	SYM
inlawrev-4023	255	15	3.5	3.5	NUM
inlawrev-4023	255	16	-	-	PUNCT
inlawrev-4023	255	17	7	7	NUM
inlawrev-4023	255	18	-	-	SYM
inlawrev-4023	255	19	11	11	NUM
inlawrev-4023	255	20	requires	require	VERB
inlawrev-4023	255	21	the	the	DET
inlawrev-4023	255	22	budget	budget	NOUN
inlawrev-4023	255	23	agency	agency	NOUN
inlawrev-4023	255	24	to	to	PART
inlawrev-4023	255	25	provide	provide	VERB
inlawrev-4023	255	26	to	to	ADP
inlawrev-4023	255	27	a	a	DET
inlawrev-4023	255	28	county	county	NOUN
inlawrev-4023	255	29	council	council	NOUN
inlawrev-4023	255	30	a	a	DET
inlawrev-4023	255	31	summary	summary	NOUN
inlawrev-4023	255	32	ofcalculations	ofcalculation	NOUN
inlawrev-4023	255	33	concerning	concern	VERB
inlawrev-4023	255	34	the	the	DET
inlawrev-4023	255	35	amount	amount	NOUN
inlawrev-4023	255	36	ofcedit	ofcedit	NOUN
inlawrev-4023	255	37	reported	report	VERB
inlawrev-4023	255	38	on	on	ADP
inlawrev-4023	255	39	individual	individual	ADJ
inlawrev-4023	255	40	income	income	NOUN
inlawrev-4023	255	41	tax	tax	NOUN
inlawrev-4023	255	42	returns	return	NOUN
inlawrev-4023	255	43	processed	process	VERB
inlawrev-4023	255	44	by	by	ADP
inlawrev-4023	255	45	the	the	DET
inlawrev-4023	255	46	department	department	NOUN
inlawrev-4023	255	47	during	during	ADP
inlawrev-4023	255	48	the	the	DET
inlawrev-4023	255	49	previous	previous	ADJ
inlawrev-4023	255	50	fiscal	fiscal	ADJ
inlawrev-4023	255	51	year	year	NOUN
inlawrev-4023	255	52	,	,	PUNCT
inlawrev-4023	255	53	adjustments	adjustment	NOUN
inlawrev-4023	255	54	for	for	ADP
inlawrev-4023	255	55	over	over	ADP
inlawrev-4023	255	56	distributions	distribution	NOUN
inlawrev-4023	255	57	in	in	ADP
inlawrev-4023	255	58	prior	prior	ADJ
inlawrev-4023	255	59	years	year	NOUN
inlawrev-4023	255	60	,	,	PUNCT
inlawrev-4023	255	61	adjustments	adjustment	NOUN
inlawrev-4023	255	62	for	for	ADP
inlawrev-4023	255	63	clerical	clerical	ADJ
inlawrev-4023	255	64	or	or	CCONJ
inlawrev-4023	255	65	mathematical	mathematical	ADJ
inlawrev-4023	255	66	errors	error	NOUN
inlawrev-4023	255	67	in	in	ADP
inlawrev-4023	255	68	prior	prior	ADJ
inlawrev-4023	255	69	years	year	NOUN
inlawrev-4023	255	70	,	,	PUNCT
inlawrev-4023	255	71	adjustments	adjustment	NOUN
inlawrev-4023	255	72	for	for	ADP
inlawrev-4023	255	73	tax	tax	NOUN
inlawrev-4023	255	74	rate	rate	NOUN
inlawrev-4023	255	75	changes	change	NOUN
inlawrev-4023	255	76	,	,	PUNCT
inlawrev-4023	255	77	and	and	CCONJ
inlawrev-4023	255	78	the	the	DET
inlawrev-4023	255	79	amount	amount	NOUN
inlawrev-4023	255	80	of	of	ADP
inlawrev-4023	255	81	the	the	DET
inlawrev-4023	255	82	excess	excess	ADJ
inlawrev-4023	255	83	account	account	NOUN
inlawrev-4023	255	84	balances	balance	NOUN
inlawrev-4023	255	85	to	to	PART
inlawrev-4023	255	86	be	be	AUX
inlawrev-4023	255	87	distributed.^	distributed.^	NOUN
inlawrev-4023	255	88	^^	^^	PUNCT
inlawrev-4023	255	89	g.	g.	NOUN
inlawrev-4023	255	90	utility	utility	NOUN
inlawrev-4023	255	91	receipts	receipt	NOUN
inlawrev-4023	255	92	tax	tax	VERB
inlawrev-4023	255	93	statutory	statutory	ADJ
inlawrev-4023	255	94	provisions	provision	NOUN
inlawrev-4023	255	95	the	the	DET
inlawrev-4023	255	96	ga	ga	PROPN
inlawrev-4023	255	97	amended	amend	VERB
inlawrev-4023	255	98	ic	ic	PROPN
inlawrev-4023	255	99	6	6	NUM
inlawrev-4023	255	100	-	-	SYM
inlawrev-4023	255	101	2.3	2.3	NUM
inlawrev-4023	255	102	-	-	PUNCT
inlawrev-4023	255	103	3	3	NUM
inlawrev-4023	255	104	-	-	SYM
inlawrev-4023	255	105	5	5	NUM
inlawrev-4023	255	106	to	to	PART
inlawrev-4023	255	107	provide	provide	VERB
inlawrev-4023	255	108	that	that	SCONJ
inlawrev-4023	255	109	the	the	DET
inlawrev-4023	255	110	sale	sale	NOUN
inlawrev-4023	255	111	of	of	ADP
inlawrev-4023	255	112	natural	natural	ADJ
inlawrev-4023	255	113	gas	gas	NOUN
inlawrev-4023	255	114	to	to	ADP
inlawrev-4023	255	115	a	a	DET
inlawrev-4023	255	116	generator	generator	NOUN
inlawrev-4023	255	117	of	of	ADP
inlawrev-4023	255	118	electricity	electricity	NOUN
inlawrev-4023	255	119	for	for	ADP
inlawrev-4023	255	120	use	use	NOUN
inlawrev-4023	255	121	by	by	ADP
inlawrev-4023	255	122	the	the	DET
inlawrev-4023	255	123	purchaser	purchaser	NOUN
inlawrev-4023	255	124	in	in	ADP
inlawrev-4023	255	125	generating	generate	VERB
inlawrev-4023	255	126	electricity	electricity	NOUN
inlawrev-4023	255	127	for	for	ADP
inlawrev-4023	255	128	resale	resale	NOUN
inlawrev-4023	255	129	is	be	AUX
inlawrev-4023	255	130	exempt	exempt	ADJ
inlawrev-4023	255	131	from	from	ADP
inlawrev-4023	255	132	the	the	DET
inlawrev-4023	255	133	utility	utility	NOUN
inlawrev-4023	255	134	receipts	receipt	NOUN
inlawrev-4023	255	135	tax	tax	NOUN
inlawrev-4023	255	136	and	and	CCONJ
inlawrev-4023	255	137	the	the	DET
inlawrev-4023	255	138	utility	utility	NOUN
inlawrev-4023	255	139	services	service	NOUN
inlawrev-4023	255	140	use	use	VERB
inlawrev-4023	255	141	tax.^^^	tax.^^^	PROPN
inlawrev-4023	255	142	h.	h.	PROPN
inlawrev-4023	255	143	sales	sale	NOUN
inlawrev-4023	255	144	and	and	CCONJ
inlawrev-4023	255	145	use	use	VERB
inlawrev-4023	255	146	tax	tax	NOUN
inlawrev-4023	255	147	statutory	statutory	ADJ
inlawrev-4023	255	148	provisions	provision	NOUN
inlawrev-4023	255	149	ic	ic	X
inlawrev-4023	255	150	6	6	NUM
inlawrev-4023	255	151	-	-	SYM
inlawrev-4023	255	152	2.5	2.5	NUM
inlawrev-4023	255	153	-	-	PUNCT
inlawrev-4023	255	154	1	1	NUM
inlawrev-4023	255	155	-	-	SYM
inlawrev-4023	255	156	16.2	16.2	NUM
inlawrev-4023	255	157	defines	define	NOUN
inlawrev-4023	255	158	digital	digital	ADJ
inlawrev-4023	255	159	audio	audio	NOUN
inlawrev-4023	255	160	works	work	NOUN
inlawrev-4023	255	161	as	as	ADP
inlawrev-4023	255	162	the	the	DET
inlawrev-4023	255	163	fixation	fixation	NOUN
inlawrev-4023	255	164	of	of	ADP
inlawrev-4023	255	165	a	a	DET
inlawrev-4023	255	166	series	series	NOUN
inlawrev-4023	255	167	of	of	ADP
inlawrev-4023	255	168	musical	musical	ADJ
inlawrev-4023	255	169	,	,	PUNCT
inlawrev-4023	255	170	spoken	speak	VERB
inlawrev-4023	255	171	,	,	PUNCT
inlawrev-4023	255	172	or	or	CCONJ
inlawrev-4023	255	173	other	other	ADJ
inlawrev-4023	255	174	sounds	sound	NOUN
inlawrev-4023	255	175	,	,	PUNCT
inlawrev-4023	255	176	including	include	VERB
inlawrev-4023	255	177	ring	ring	NOUN
inlawrev-4023	255	178	tones	tone	NOUN
inlawrev-4023	255	179	.	.	PUNCT
inlawrev-4023	256	1	'	'	PUNCT
inlawrev-4023	256	2	*	*	PUNCT
inlawrev-4023	256	3	^	^	PUNCT
inlawrev-4023	256	4	ic	ic	PROPN
inlawrev-4023	256	5	6	6	NUM
inlawrev-4023	256	6	-	-	NUM
inlawrev-4023	256	7	2.51	2.51	NUM
inlawrev-4023	256	8	-	-	SYM
inlawrev-4023	256	9	16.3	16.3	NUM
inlawrev-4023	256	10	defines	define	VERB
inlawrev-4023	256	11	digital	digital	ADJ
inlawrev-4023	256	12	audiovisual	audiovisual	ADJ
inlawrev-4023	256	13	works	work	NOUN
inlawrev-4023	256	14	as	as	SCONJ
inlawrev-4023	256	15	a	a	DET
inlawrev-4023	256	16	series	series	NOUN
inlawrev-4023	256	17	ofrelated	ofrelate	VERB
inlawrev-4023	256	18	images	image	NOUN
inlawrev-4023	256	19	that	that	PRON
inlawrev-4023	256	20	,	,	PUNCT
inlawrev-4023	256	21	when	when	SCONJ
inlawrev-4023	256	22	shown	show	VERB
inlawrev-4023	256	23	in	in	ADP
inlawrev-4023	256	24	succession	succession	NOUN
inlawrev-4023	256	25	,	,	PUNCT
inlawrev-4023	256	26	impart	impart	VERB
inlawrev-4023	256	27	an	an	DET
inlawrev-4023	256	28	impression	impression	NOUN
inlawrev-4023	256	29	of	of	ADP
inlawrev-4023	256	30	motion	motion	NOUN
inlawrev-4023	256	31	.	.	PUNCT
inlawrev-4023	257	1	^^"^	^^"^	X
inlawrev-4023	257	2	ic	ic	PROPN
inlawrev-4023	258	1	6	6	NUM
inlawrev-4023	258	2	-	-	SYM
inlawrev-4023	258	3	2.5	2.5	NUM
inlawrev-4023	258	4	-	-	PUNCT
inlawrev-4023	258	5	1	1	NUM
inlawrev-4023	258	6	-	-	SYM
inlawrev-4023	258	7	16.4	16.4	NUM
inlawrev-4023	258	8	defines	define	VERB
inlawrev-4023	258	9	digital	digital	ADJ
inlawrev-4023	258	10	books	book	NOUN
inlawrev-4023	258	11	as	as	ADP
inlawrev-4023	258	12	works	work	NOUN
inlawrev-4023	258	13	that	that	PRON
inlawrev-4023	258	14	are	be	AUX
inlawrev-4023	258	15	generally	generally	ADV
inlawrev-4023	258	16	recognized	recognize	VERB
inlawrev-4023	258	17	as	as	ADP
inlawrev-4023	258	18	books	book	NOUN
inlawrev-4023	258	19	.	.	PUNCT
inlawrev-4023	259	1	^^^	^^^	NOUN
inlawrev-4023	259	2	ic	ic	X
inlawrev-4023	259	3	6	6	NUM
inlawrev-4023	259	4	-	-	SYM
inlawrev-4023	259	5	2.5	2.5	NUM
inlawrev-4023	259	6	-	-	PUNCT
inlawrev-4023	259	7	1	1	NUM
inlawrev-4023	259	8	-	-	SYM
inlawrev-4023	259	9	18	18	NUM
inlawrev-4023	259	10	adds	add	VERB
inlawrev-4023	259	11	repair	repair	NOUN
inlawrev-4023	259	12	and	and	CCONJ
inlawrev-4023	259	13	replacement	replacement	NOUN
inlawrev-4023	259	14	parts	part	NOUN
inlawrev-4023	259	15	as	as	ADP
inlawrev-4023	259	16	components	component	NOUN
inlawrev-4023	259	17	used	use	VERB
inlawrev-4023	259	18	in	in	ADP
inlawrev-4023	259	19	conjunction	conjunction	NOUN
inlawrev-4023	259	20	with	with	ADP
inlawrev-4023	259	21	durable	durable	ADJ
inlawrev-4023	259	22	medical	medical	ADJ
inlawrev-4023	259	23	equipment	equipment	NOUN
inlawrev-4023	259	24	.	.	PUNCT
inlawrev-4023	260	1	^^^	^^^	NOUN
inlawrev-4023	260	2	ic	ic	X
inlawrev-4023	260	3	6	6	NUM
inlawrev-4023	260	4	-	-	SYM
inlawrev-4023	260	5	2.5	2.5	NUM
inlawrev-4023	260	6	-	-	PUNCT
inlawrev-4023	260	7	1	1	NUM
inlawrev-4023	260	8	-	-	SYM
inlawrev-4023	260	9	26.5	26.5	NUM
inlawrev-4023	260	10	defines	define	NOUN
inlawrev-4023	260	11	specified	specify	VERB
inlawrev-4023	260	12	digital	digital	ADJ
inlawrev-4023	260	13	products	product	NOUN
inlawrev-4023	260	14	as	as	ADP
inlawrev-4023	260	15	digital	digital	ADJ
inlawrev-4023	260	16	audio	audio	NOUN
inlawrev-4023	260	17	works	work	NOUN
inlawrev-4023	260	18	,	,	PUNCT
inlawrev-4023	260	19	digital	digital	ADJ
inlawrev-4023	260	20	audio	audio	ADJ
inlawrev-4023	260	21	visual	visual	ADJ
inlawrev-4023	260	22	works	work	NOUN
inlawrev-4023	260	23	,	,	PUNCT
inlawrev-4023	260	24	and	and	CCONJ
inlawrev-4023	260	25	digital	digital	ADJ
inlawrev-4023	260	26	books	book	NOUN
inlawrev-4023	260	27	.	.	PUNCT
inlawrev-4023	261	1	*	*	PUNCT
inlawrev-4023	261	2	^^	^^	PUNCT
inlawrev-4023	261	3	ic	ic	NUM
inlawrev-4023	261	4	6	6	NUM
inlawrev-4023	261	5	-	-	SYM
inlawrev-4023	261	6	2.5	2.5	NUM
inlawrev-4023	261	7	-	-	PUNCT
inlawrev-4023	261	8	2	2	NUM
inlawrev-4023	261	9	-	-	SYM
inlawrev-4023	261	10	2	2	NUM
inlawrev-4023	261	11	increases	increase	VERB
inlawrev-4023	261	12	the	the	DET
inlawrev-4023	261	13	sales	sale	NOUN
inlawrev-4023	261	14	tax	tax	NOUN
inlawrev-4023	261	15	rate	rate	NOUN
inlawrev-4023	261	16	from	from	ADP
inlawrev-4023	261	17	6	6	NUM
inlawrev-4023	261	18	%	%	NOUN
inlawrev-4023	261	19	to	to	PART
inlawrev-4023	261	20	7	7	NUM
inlawrev-4023	261	21	%	%	NOUN
inlawrev-4023	261	22	,	,	PUNCT
inlawrev-4023	261	23	and	and	CCONJ
inlawrev-4023	261	24	lists	list	VERB
inlawrev-4023	261	25	the	the	DET
inlawrev-4023	261	26	amount	amount	NOUN
inlawrev-4023	261	27	of	of	ADP
inlawrev-4023	261	28	tax	tax	NOUN
inlawrev-4023	261	29	to	to	PART
inlawrev-4023	261	30	be	be	AUX
inlawrev-4023	261	31	collected	collect	VERB
inlawrev-4023	261	32	for	for	ADP
inlawrev-4023	261	33	transactions	transaction	NOUN
inlawrev-4023	261	34	that	that	PRON
inlawrev-4023	261	35	are	be	AUX
inlawrev-4023	261	36	less	less	ADJ
inlawrev-4023	261	37	than	than	ADP
inlawrev-4023	261	38	$	$	SYM
inlawrev-4023	261	39	1.07.^^^	1.07.^^^	NUM
inlawrev-4023	261	40	ic	ic	NUM
inlawrev-4023	261	41	6	6	NUM
inlawrev-4023	261	42	-	-	SYM
inlawrev-4023	261	43	2.5	2.5	NUM
inlawrev-4023	261	44	-	-	SYM
inlawrev-4023	261	45	41	41	NUM
inlawrev-4023	261	46	6	6	NUM
inlawrev-4023	261	47	provides	provide	VERB
inlawrev-4023	261	48	that	that	SCONJ
inlawrev-4023	261	49	when	when	SCONJ
inlawrev-4023	261	50	a	a	DET
inlawrev-4023	261	51	person	person	NOUN
inlawrev-4023	261	52	transfers	transfer	NOUN
inlawrev-4023	261	53	specified	specify	VERB
inlawrev-4023	261	54	digital	digital	ADJ
inlawrev-4023	261	55	products	product	NOUN
inlawrev-4023	261	56	to	to	ADP
inlawrev-4023	261	57	an	an	DET
inlawrev-4023	261	58	end	end	NOUN
inlawrev-4023	261	59	user	user	NOUN
inlawrev-4023	261	60	,	,	PUNCT
inlawrev-4023	261	61	the	the	DET
inlawrev-4023	261	62	person	person	NOUN
inlawrev-4023	261	63	is	be	AUX
inlawrev-4023	261	64	a	a	DET
inlawrev-4023	261	65	retail	retail	ADJ
inlawrev-4023	261	66	merchant	merchant	NOUN
inlawrev-4023	261	67	making	make	VERB
inlawrev-4023	261	68	a	a	DET
inlawrev-4023	261	69	retail	retail	ADJ
inlawrev-4023	261	70	transaction	transaction	NOUN
inlawrev-4023	261	71	that	that	PRON
inlawrev-4023	261	72	is	be	AUX
inlawrev-4023	261	73	subject	subject	ADJ
inlawrev-4023	261	74	to	to	ADP
inlawrev-4023	261	75	sales	sale	NOUN
inlawrev-4023	261	76	tax.^^^	tax.^^^	ADP
inlawrev-4023	261	77	an	an	DET
inlawrev-4023	261	78	end	end	NOUN
inlawrev-4023	261	79	user	user	NOUN
inlawrev-4023	261	80	does	do	AUX
inlawrev-4023	261	81	not	not	PART
inlawrev-4023	261	82	include	include	VERB
inlawrev-4023	261	83	a	a	DET
inlawrev-4023	261	84	person	person	NOUN
inlawrev-4023	261	85	who	who	PRON
inlawrev-4023	261	86	receives	receive	VERB
inlawrev-4023	261	87	a	a	DET
inlawrev-4023	261	88	product	product	NOUN
inlawrev-4023	261	89	transferred	transfer	VERB
inlawrev-4023	261	90	electronically	electronically	ADV
inlawrev-4023	261	91	for	for	ADP
inlawrev-4023	261	92	further	further	ADJ
inlawrev-4023	261	93	commercial	commercial	ADJ
inlawrev-4023	261	94	broadcast	broadcast	NOUN
inlawrev-4023	261	95	,	,	PUNCT
inlawrev-4023	261	96	rebroadcast	rebroadcast	NOUN
inlawrev-4023	261	97	,	,	PUNCT
inlawrev-4023	261	98	transmission	transmission	NOUN
inlawrev-4023	261	99	,	,	PUNCT
inlawrev-4023	261	100	retransmission	retransmission	NOUN
inlawrev-4023	261	101	,	,	PUNCT
inlawrev-4023	261	102	licensing	license	VERB
inlawrev-4023	261	103	distribution	distribution	NOUN
inlawrev-4023	261	104	,	,	PUNCT
inlawrev-4023	261	105	or	or	CCONJ
inlawrev-4023	261	106	exhibition	exhibition	NOUN
inlawrev-4023	261	107	of	of	ADP
inlawrev-4023	261	108	a	a	DET
inlawrev-4023	261	109	product	product	NOUN
inlawrev-4023	261	110	to	to	ADP
inlawrev-4023	261	111	another	another	DET
inlawrev-4023	261	112	person	person	NOUN
inlawrev-4023	261	113	.	.	PUNCT
inlawrev-4023	262	1	^^^	^^^	NOUN
inlawrev-4023	262	2	the	the	DET
inlawrev-4023	262	3	section	section	NOUN
inlawrev-4023	262	4	also	also	ADV
inlawrev-4023	262	5	provides	provide	VERB
inlawrev-4023	262	6	that	that	SCONJ
inlawrev-4023	262	7	the	the	DET
inlawrev-4023	262	8	sales	sale	NOUN
inlawrev-4023	262	9	tax	tax	NOUN
inlawrev-4023	262	10	only	only	ADV
inlawrev-4023	262	11	applies	apply	VERB
inlawrev-4023	262	12	to	to	ADP
inlawrev-4023	262	13	the	the	DET
inlawrev-4023	262	14	rental	rental	NOUN
inlawrev-4023	262	15	of	of	ADP
inlawrev-4023	262	16	an	an	DET
inlawrev-4023	262	17	aircraft	aircraft	NOUN
inlawrev-4023	262	18	and	and	CCONJ
inlawrev-4023	262	19	not	not	PART
inlawrev-4023	262	20	to	to	ADP
inlawrev-4023	262	21	the	the	DET
inlawrev-4023	262	22	cost	cost	NOUN
inlawrev-4023	262	23	of	of	ADP
inlawrev-4023	262	24	flight	flight	NOUN
inlawrev-4023	262	25	instruction	instruction	NOUN
inlawrev-4023	262	26	when	when	SCONJ
inlawrev-4023	262	27	a	a	DET
inlawrev-4023	262	28	person	person	NOUN
inlawrev-4023	262	29	rents	rent	VERB
inlawrev-4023	262	30	111	111	NUM
inlawrev-4023	262	31	.	.	PUNCT
inlawrev-4023	263	1	i	i	PRON
inlawrev-4023	263	2	d.	d.	PROPN
inlawrev-4023	263	3	at	at	ADP
inlawrev-4023	263	4	2679	2679	NUM
inlawrev-4023	263	5	.	.	PUNCT
inlawrev-4023	264	1	112	112	NUM
inlawrev-4023	264	2	.	.	PUNCT
inlawrev-4023	265	1	i	i	PRON
inlawrev-4023	265	2	d.	d.	PROPN
inlawrev-4023	265	3	at	at	ADP
inlawrev-4023	265	4	1923	1923	NUM
inlawrev-4023	265	5	.	.	PUNCT
inlawrev-4023	266	1	113	113	NUM
inlawrev-4023	266	2	.	.	PUNCT
inlawrev-4023	267	1	i	i	PRON
inlawrev-4023	267	2	d.	d.	PROPN
inlawrev-4023	267	3	at	at	ADP
inlawrev-4023	267	4	928	928	NUM
inlawrev-4023	267	5	.	.	PUNCT
inlawrev-4023	268	1	114	114	NUM
inlawrev-4023	268	2	.	.	PUNCT
inlawrev-4023	269	1	i	i	PRON
inlawrev-4023	269	2	d.	d.	PROPN
inlawrev-4023	269	3	115	115	NUM
inlawrev-4023	269	4	.	.	PUNCT
inlawrev-4023	270	1	i	i	PRON
inlawrev-4023	270	2	d.	d.	PROPN
inlawrev-4023	270	3	116	116	NUM
inlawrev-4023	270	4	.	.	PUNCT
inlawrev-4023	271	1	i	i	PRON
inlawrev-4023	271	2	d.	d.	PROPN
inlawrev-4023	271	3	at	at	ADP
inlawrev-4023	271	4	929	929	NUM
inlawrev-4023	271	5	.	.	PUNCT
inlawrev-4023	272	1	117	117	NUM
inlawrev-4023	272	2	.	.	PUNCT
inlawrev-4023	273	1	i	i	PRON
inlawrev-4023	273	2	d.	d.	PROPN
inlawrev-4023	273	3	118	118	NUM
inlawrev-4023	273	4	.	.	PUNCT
inlawrev-4023	274	1	/d	/d	PUNCT
inlawrev-4023	274	2	at	at	ADP
inlawrev-4023	274	3	2621	2621	NUM
inlawrev-4023	274	4	.	.	PUNCT
inlawrev-4023	275	1	119	119	NUM
inlawrev-4023	275	2	.	.	PUNCT
inlawrev-4023	276	1	i	i	PRON
inlawrev-4023	276	2	d.	d.	PROPN
inlawrev-4023	276	3	at	at	ADP
inlawrev-4023	276	4	929	929	NUM
inlawrev-4023	276	5	.	.	PUNCT
inlawrev-4023	277	1	120	120	NUM
inlawrev-4023	277	2	.	.	PUNCT
inlawrev-4023	278	1	i	i	PRON
inlawrev-4023	278	2	d.	d.	PROPN
inlawrev-4023	278	3	2009	2009	NUM
inlawrev-4023	278	4	]	]	PUNCT
inlawrev-4023	278	5	tax	tax	NOUN
inlawrev-4023	278	6	law	law	NOUN
inlawrev-4023	278	7	1227	1227	NUM
inlawrev-4023	278	8	an	an	DET
inlawrev-4023	278	9	aircraft	aircraft	NOUN
inlawrev-4023	278	10	used	use	VERB
inlawrev-4023	278	11	in	in	ADP
inlawrev-4023	278	12	conjunction	conjunction	NOUN
inlawrev-4023	278	13	with	with	ADP
inlawrev-4023	278	14	flight	flight	NOUN
inlawrev-4023	278	15	instruction	instruction	NOUN
inlawrev-4023	278	16	services	service	NOUN
inlawrev-4023	278	17	.	.	PUNCT
inlawrev-4023	278	18	'	'	PUNCT
inlawrev-4023	278	19	^^	^^	CCONJ
inlawrev-4023	278	20	ic	ic	PROPN
inlawrev-4023	278	21	6	6	NUM
inlawrev-4023	278	22	-	-	SYM
inlawrev-4023	278	23	2.5	2.5	NUM
inlawrev-4023	278	24	-	-	PUNCT
inlawrev-4023	278	25	5	5	NUM
inlawrev-4023	278	26	-	-	SYM
inlawrev-4023	278	27	41	41	NUM
inlawrev-4023	278	28	amends	amend	NOUN
inlawrev-4023	278	29	the	the	DET
inlawrev-4023	278	30	sales	sale	NOUN
inlawrev-4023	278	31	tax	tax	NOUN
inlawrev-4023	278	32	exemption	exemption	NOUN
inlawrev-4023	278	33	for	for	ADP
inlawrev-4023	278	34	motion	motion	NOUN
inlawrev-4023	278	35	pictures	picture	NOUN
inlawrev-4023	278	36	to	to	PART
inlawrev-4023	278	37	eliminate	eliminate	VERB
inlawrev-4023	278	38	the	the	DET
inlawrev-4023	278	39	definition	definition	NOUN
inlawrev-4023	278	40	of	of	ADP
inlawrev-4023	278	41	a	a	DET
inlawrev-4023	278	42	motion	motion	NOUN
inlawrev-4023	278	43	picture	picture	NOUN
inlawrev-4023	278	44	and	and	CCONJ
inlawrev-4023	278	45	insert	insert	VERB
inlawrev-4023	278	46	the	the	DET
inlawrev-4023	278	47	term	term	NOUN
inlawrev-4023	278	48	"	"	PUNCT
inlawrev-4023	278	49	qualified	qualified	ADJ
inlawrev-4023	278	50	media	media	NOUN
inlawrev-4023	278	51	production	production	NOUN
inlawrev-4023	278	52	,	,	PUNCT
inlawrev-4023	278	53	"	"	PUNCT
inlawrev-4023	278	54	which	which	PRON
inlawrev-4023	278	55	includes	include	VERB
inlawrev-4023	278	56	a	a	DET
inlawrev-4023	278	57	feature	feature	NOUN
inlawrev-4023	278	58	length	length	NOUN
inlawrev-4023	278	59	film	film	NOUN
inlawrev-4023	278	60	,	,	PUNCT
inlawrev-4023	278	61	television	television	NOUN
inlawrev-4023	278	62	series	series	NOUN
inlawrev-4023	278	63	,	,	PUNCT
inlawrev-4023	278	64	digital	digital	ADJ
inlawrev-4023	278	65	media	medium	NOUN
inlawrev-4023	278	66	production	production	NOUN
inlawrev-4023	278	67	,	,	PUNCT
inlawrev-4023	278	68	audio	audio	NOUN
inlawrev-4023	278	69	recording	recording	NOUN
inlawrev-4023	278	70	or	or	CCONJ
inlawrev-4023	278	71	music	music	NOUN
inlawrev-4023	278	72	video	video	NOUN
inlawrev-4023	278	73	,	,	PUNCT
inlawrev-4023	278	74	or	or	CCONJ
inlawrev-4023	278	75	advertising	advertising	NOUN
inlawrev-4023	278	76	message	message	NOUN
inlawrev-4023	278	77	broadcast	broadcast	VERB
inlawrev-4023	278	78	on	on	ADP
inlawrev-4023	278	79	radio	radio	NOUN
inlawrev-4023	278	80	or	or	CCONJ
inlawrev-4023	278	81	television	television	NOUN
inlawrev-4023	278	82	.	.	PUNCT
inlawrev-4023	279	1	the	the	DET
inlawrev-4023	279	2	definition	definition	NOUN
inlawrev-4023	279	3	does	do	AUX
inlawrev-4023	279	4	not	not	PART
inlawrev-4023	279	5	include	include	VERB
inlawrev-4023	279	6	television	television	NOUN
inlawrev-4023	279	7	coverage	coverage	NOUN
inlawrev-4023	279	8	of	of	ADP
inlawrev-4023	279	9	the	the	DET
inlawrev-4023	279	10	news	news	NOUN
inlawrev-4023	279	11	or	or	CCONJ
inlawrev-4023	279	12	a	a	DET
inlawrev-4023	279	13	sporting	sporting	NOUN
inlawrev-4023	279	14	event	event	NOUN
inlawrev-4023	279	15	.	.	PUNCT
inlawrev-4023	280	1	the	the	DET
inlawrev-4023	280	2	amendment	amendment	NOUN
inlawrev-4023	280	3	also	also	ADV
inlawrev-4023	280	4	provides	provide	VERB
inlawrev-4023	280	5	that	that	SCONJ
inlawrev-4023	280	6	an	an	DET
inlawrev-4023	280	7	expenditure	expenditure	NOUN
inlawrev-4023	280	8	is	be	AUX
inlawrev-4023	280	9	not	not	PART
inlawrev-4023	280	10	eligible	eligible	ADJ
inlawrev-4023	280	11	for	for	ADP
inlawrev-4023	280	12	the	the	DET
inlawrev-4023	280	13	sales	sale	NOUN
inlawrev-4023	280	14	tax	tax	NOUN
inlawrev-4023	280	15	exemption	exemption	NOUN
inlawrev-4023	280	16	if	if	SCONJ
inlawrev-4023	280	17	the	the	DET
inlawrev-4023	280	18	expenditure	expenditure	NOUN
inlawrev-4023	280	19	qualifies	qualify	VERB
inlawrev-4023	280	20	for	for	ADP
inlawrev-4023	280	21	,	,	PUNCT
inlawrev-4023	280	22	and	and	CCONJ
inlawrev-4023	280	23	is	be	AUX
inlawrev-4023	280	24	used	use	VERB
inlawrev-4023	280	25	to	to	PART
inlawrev-4023	280	26	claim	claim	VERB
inlawrev-4023	280	27	,	,	PUNCT
inlawrev-4023	280	28	an	an	DET
inlawrev-4023	280	29	income	income	NOUN
inlawrev-4023	280	30	tax	tax	NOUN
inlawrev-4023	280	31	credit	credit	NOUN
inlawrev-4023	280	32	.	.	PUNCT
inlawrev-4023	281	1	^^^	^^^	NOUN
inlawrev-4023	281	2	ic	ic	PRON
inlawrev-4023	281	3	6	6	NUM
inlawrev-4023	281	4	-	-	SYM
inlawrev-4023	281	5	2.5	2.5	NUM
inlawrev-4023	281	6	-	-	PUNCT
inlawrev-4023	281	7	5	5	NUM
inlawrev-4023	281	8	-	-	SYM
inlawrev-4023	281	9	41	41	NUM
inlawrev-4023	281	10	also	also	ADV
inlawrev-4023	281	11	provides	provide	VERB
inlawrev-4023	281	12	that	that	SCONJ
inlawrev-4023	281	13	the	the	DET
inlawrev-4023	281	14	sales	sale	NOUN
inlawrev-4023	281	15	tax	tax	NOUN
inlawrev-4023	281	16	exemption	exemption	NOUN
inlawrev-4023	281	17	for	for	ADP
inlawrev-4023	281	18	media	media	NOUN
inlawrev-4023	281	19	production	production	NOUN
inlawrev-4023	281	20	expenditures	expenditure	NOUN
inlawrev-4023	281	21	is	be	AUX
inlawrev-4023	281	22	extended	extend	VERB
inlawrev-4023	281	23	until	until	ADP
inlawrev-4023	281	24	december	december	PROPN
inlawrev-4023	281	25	3	3	NUM
inlawrev-4023	281	26	1	1	NUM
inlawrev-4023	281	27	,	,	PUNCT
inlawrev-4023	281	28	2011.^2^	2011.^2^	NUM
inlawrev-4023	281	29	ic	ic	NUM
inlawrev-4023	281	30	6	6	NUM
inlawrev-4023	281	31	-	-	SYM
inlawrev-4023	281	32	2.5	2.5	NUM
inlawrev-4023	281	33	-	-	PUNCT
inlawrev-4023	281	34	5	5	NUM
inlawrev-4023	281	35	-	-	SYM
inlawrev-4023	281	36	43	43	NUM
inlawrev-4023	281	37	provides	provide	VERB
inlawrev-4023	281	38	that	that	SCONJ
inlawrev-4023	281	39	the	the	DET
inlawrev-4023	281	40	sale	sale	NOUN
inlawrev-4023	281	41	of	of	ADP
inlawrev-4023	281	42	gambling	gambling	NOUN
inlawrev-4023	281	43	games	game	NOUN
inlawrev-4023	281	44	to	to	ADP
inlawrev-4023	281	45	taverns	tavern	NOUN
inlawrev-4023	281	46	are	be	AUX
inlawrev-4023	281	47	exempt	exempt	ADJ
inlawrev-4023	281	48	from	from	ADP
inlawrev-4023	281	49	the	the	DET
inlawrev-4023	281	50	sales	sale	NOUN
inlawrev-4023	281	51	tax.^^^	tax.^^^	PROPN
inlawrev-4023	281	52	ic	ic	PROPN
inlawrev-4023	281	53	6	6	NUM
inlawrev-4023	281	54	-	-	SYM
inlawrev-4023	281	55	2.5	2.5	NUM
inlawrev-4023	281	56	-	-	PUNCT
inlawrev-4023	281	57	6	6	NUM
inlawrev-4023	281	58	-	-	SYM
inlawrev-4023	281	59	1	1	NUM
inlawrev-4023	281	60	provides	provide	VERB
inlawrev-4023	281	61	that	that	SCONJ
inlawrev-4023	281	62	if	if	SCONJ
inlawrev-4023	281	63	a	a	DET
inlawrev-4023	281	64	retail	retail	ADJ
inlawrev-4023	281	65	merchant	merchant	NOUN
inlawrev-4023	281	66	's	's	PART
inlawrev-4023	281	67	annual	annual	ADJ
inlawrev-4023	281	68	sales	sale	NOUN
inlawrev-4023	281	69	tax	tax	NOUN
inlawrev-4023	281	70	liability	liability	NOUN
inlawrev-4023	281	71	is	be	AUX
inlawrev-4023	281	72	less	less	ADJ
inlawrev-4023	281	73	than	than	ADP
inlawrev-4023	281	74	$	$	SYM
inlawrev-4023	281	75	1	1	NUM
inlawrev-4023	281	76	,	,	PUNCT
inlawrev-4023	281	77	000	000	NUM
inlawrev-4023	281	78	,	,	PUNCT
inlawrev-4023	281	79	then	then	ADV
inlawrev-4023	281	80	the	the	DET
inlawrev-4023	281	81	retail	retail	ADJ
inlawrev-4023	281	82	merchant	merchant	NOUN
inlawrev-4023	281	83	is	be	AUX
inlawrev-4023	281	84	only	only	ADV
inlawrev-4023	281	85	required	require	VERB
inlawrev-4023	281	86	to	to	PART
inlawrev-4023	281	87	file	file	VERB
inlawrev-4023	281	88	an	an	DET
inlawrev-4023	281	89	annual	annual	ADJ
inlawrev-4023	281	90	return	return	NOUN
inlawrev-4023	281	91	.	.	PUNCT
inlawrev-4023	282	1	a	a	DET
inlawrev-4023	282	2	person	person	NOUN
inlawrev-4023	282	3	who	who	PRON
inlawrev-4023	282	4	remits	remit	VERB
inlawrev-4023	282	5	sales	sale	NOUN
inlawrev-4023	282	6	tax	tax	NOUN
inlawrev-4023	282	7	by	by	ADP
inlawrev-4023	282	8	electronic	electronic	ADJ
inlawrev-4023	282	9	funds	fund	NOUN
inlawrev-4023	282	10	transfer	transfer	NOUN
inlawrev-4023	282	11	is	be	AUX
inlawrev-4023	282	12	required	require	VERB
inlawrev-4023	282	13	to	to	PART
inlawrev-4023	282	14	file	file	VERB
inlawrev-4023	282	15	a	a	DET
inlawrev-4023	282	16	monthly	monthly	ADJ
inlawrev-4023	282	17	return	return	NOUN
inlawrev-4023	282	18	instead	instead	ADV
inlawrev-4023	282	19	of	of	ADP
inlawrev-4023	282	20	a	a	DET
inlawrev-4023	282	21	quarterly	quarterly	ADJ
inlawrev-4023	282	22	recap	recap	NOUN
inlawrev-4023	282	23	.	.	PUNCT
inlawrev-4023	283	1	'	'	PUNCT
inlawrev-4023	283	2	^^	^^	CCONJ
inlawrev-4023	283	3	ic	ic	PROPN
inlawrev-4023	283	4	6	6	NUM
inlawrev-4023	283	5	-	-	SYM
inlawrev-4023	283	6	2.5	2.5	NUM
inlawrev-4023	283	7	-	-	PUNCT
inlawrev-4023	283	8	6	6	NUM
inlawrev-4023	283	9	-	-	SYM
inlawrev-4023	283	10	7	7	NUM
inlawrev-4023	283	11	requires	require	VERB
inlawrev-4023	283	12	a	a	DET
inlawrev-4023	283	13	retail	retail	ADJ
inlawrev-4023	283	14	merchant	merchant	NOUN
inlawrev-4023	283	15	to	to	PART
inlawrev-4023	283	16	pay	pay	VERB
inlawrev-4023	283	17	to	to	ADP
inlawrev-4023	283	18	the	the	DET
inlawrev-4023	283	19	department	department	NOUN
inlawrev-4023	283	20	7	7	NUM
inlawrev-4023	283	21	%	%	NOUN
inlawrev-4023	283	22	of	of	ADP
inlawrev-4023	283	23	the	the	DET
inlawrev-4023	283	24	retail	retail	ADJ
inlawrev-4023	283	25	merchant	merchant	NOUN
inlawrev-4023	283	26	's	's	PART
inlawrev-4023	283	27	gross	gross	ADJ
inlawrev-4023	283	28	retail	retail	ADJ
inlawrev-4023	283	29	income	income	NOUN
inlawrev-4023	283	30	.	.	PUNCT
inlawrev-4023	284	1	'	'	PUNCT
inlawrev-4023	284	2	^^	^^	CCONJ
inlawrev-4023	284	3	ic	ic	PROPN
inlawrev-4023	284	4	6	6	NUM
inlawrev-4023	284	5	-	-	SYM
inlawrev-4023	284	6	2.5	2.5	NUM
inlawrev-4023	284	7	-	-	PUNCT
inlawrev-4023	284	8	6	6	NUM
inlawrev-4023	284	9	-	-	SYM
inlawrev-4023	284	10	8	8	NUM
inlawrev-4023	284	11	provides	provide	VERB
inlawrev-4023	284	12	that	that	SCONJ
inlawrev-4023	284	13	a	a	DET
inlawrev-4023	284	14	retail	retail	ADJ
inlawrev-4023	284	15	merchant	merchant	NOUN
inlawrev-4023	284	16	's	's	PART
inlawrev-4023	284	17	income	income	NOUN
inlawrev-4023	284	18	exclusion	exclusion	NOUN
inlawrev-4023	284	19	ratio	ratio	NOUN
inlawrev-4023	284	20	is	be	AUX
inlawrev-4023	284	21	the	the	DET
inlawrev-4023	284	22	total	total	ADJ
inlawrev-4023	284	23	gross	gross	ADJ
inlawrev-4023	284	24	retail	retail	ADJ
inlawrev-4023	284	25	income	income	NOUN
inlawrev-4023	284	26	from	from	ADP
inlawrev-4023	284	27	transactions	transaction	NOUN
inlawrev-4023	284	28	that	that	PRON
inlawrev-4023	284	29	are	be	AUX
inlawrev-4023	284	30	less	less	ADJ
inlawrev-4023	284	31	than	than	ADP
inlawrev-4023	284	32	$	$	SYM
inlawrev-4023	284	33	.08	.08	NUM
inlawrev-4023	284	34	divided	divide	VERB
inlawrev-4023	284	35	by	by	ADP
inlawrev-4023	284	36	the	the	DET
inlawrev-4023	284	37	total	total	ADJ
inlawrev-4023	284	38	gross	gross	ADJ
inlawrev-4023	284	39	retail	retail	ADJ
inlawrev-4023	284	40	income	income	NOUN
inlawrev-4023	284	41	for	for	ADP
inlawrev-4023	284	42	the	the	DET
inlawrev-4023	284	43	tax	tax	NOUN
inlawrev-4023	284	44	year	year	NOUN
inlawrev-4023	284	45	from	from	ADP
inlawrev-4023	284	46	all	all	DET
inlawrev-4023	284	47	retail	retail	ADJ
inlawrev-4023	284	48	transactions	transaction	NOUN
inlawrev-4023	284	49	.	.	PUNCT
inlawrev-4023	285	1	^^^	^^^	NOUN
inlawrev-4023	285	2	ic	ic	X
inlawrev-4023	285	3	6	6	NUM
inlawrev-4023	285	4	-	-	SYM
inlawrev-4023	285	5	2.5	2.5	NUM
inlawrev-4023	285	6	-	-	PUNCT
inlawrev-4023	285	7	6	6	NUM
inlawrev-4023	285	8	-	-	SYM
inlawrev-4023	285	9	10	10	NUM
inlawrev-4023	285	10	states	state	NOUN
inlawrev-4023	285	11	that	that	SCONJ
inlawrev-4023	285	12	for	for	ADP
inlawrev-4023	285	13	reporting	report	VERB
inlawrev-4023	285	14	periods	period	NOUN
inlawrev-4023	285	15	beginning	begin	VERB
inlawrev-4023	285	16	after	after	ADP
inlawrev-4023	285	17	june	june	PROPN
inlawrev-4023	285	18	30	30	NUM
inlawrev-4023	285	19	,	,	PUNCT
inlawrev-4023	285	20	2008	2008	NUM
inlawrev-4023	285	21	,	,	PUNCT
inlawrev-4023	285	22	the	the	DET
inlawrev-4023	285	23	collection	collection	NOUN
inlawrev-4023	285	24	allowance	allowance	NOUN
inlawrev-4023	285	25	is	be	AUX
inlawrev-4023	285	26	reduced	reduce	VERB
inlawrev-4023	285	27	to	to	ADP
inlawrev-4023	285	28	0.73	0.73	NUM
inlawrev-4023	285	29	%	%	NOUN
inlawrev-4023	285	30	if	if	SCONJ
inlawrev-4023	285	31	the	the	DET
inlawrev-4023	285	32	annual	annual	ADJ
inlawrev-4023	285	33	sales	sale	NOUN
inlawrev-4023	285	34	tax	tax	NOUN
inlawrev-4023	285	35	liability	liability	NOUN
inlawrev-4023	285	36	is	be	AUX
inlawrev-4023	285	37	less	less	ADJ
inlawrev-4023	285	38	than	than	ADP
inlawrev-4023	285	39	$	$	SYM
inlawrev-4023	285	40	60,000	60,000	NUM
inlawrev-4023	285	41	;	;	PUNCT
inlawrev-4023	285	42	0.53	0.53	NUM
inlawrev-4023	285	43	%	%	NOUN
inlawrev-4023	285	44	if	if	SCONJ
inlawrev-4023	285	45	the	the	DET
inlawrev-4023	285	46	annual	annual	ADJ
inlawrev-4023	285	47	sales	sale	NOUN
inlawrev-4023	285	48	tax	tax	NOUN
inlawrev-4023	285	49	liability	liability	NOUN
inlawrev-4023	285	50	is	be	AUX
inlawrev-4023	285	51	greater	great	ADJ
inlawrev-4023	285	52	than	than	ADP
inlawrev-4023	285	53	$	$	SYM
inlawrev-4023	285	54	60,000	60,000	NUM
inlawrev-4023	285	55	and	and	CCONJ
inlawrev-4023	285	56	less	less	ADJ
inlawrev-4023	285	57	than	than	ADP
inlawrev-4023	285	58	$	$	SYM
inlawrev-4023	285	59	600,000	600,000	NUM
inlawrev-4023	285	60	;	;	PUNCT
inlawrev-4023	285	61	and	and	CCONJ
inlawrev-4023	285	62	0.26	0.26	NUM
inlawrev-4023	285	63	%	%	NOUN
inlawrev-4023	285	64	if	if	SCONJ
inlawrev-4023	285	65	the	the	DET
inlawrev-4023	285	66	annual	annual	ADJ
inlawrev-4023	285	67	sales	sale	NOUN
inlawrev-4023	285	68	tax	tax	NOUN
inlawrev-4023	285	69	liability	liability	NOUN
inlawrev-4023	285	70	exceeds	exceed	VERB
inlawrev-4023	285	71	$	$	SYM
inlawrev-4023	285	72	600,000.^2	600,000.^2	NUM
inlawrev-4023	285	73	'	'	PUNCT
inlawrev-4023	285	74	ic	ic	NUM
inlawrev-4023	285	75	6	6	NUM
inlawrev-4023	285	76	-	-	SYM
inlawrev-4023	285	77	2.5	2.5	NUM
inlawrev-4023	285	78	-	-	PUNCT
inlawrev-4023	285	79	7	7	NUM
inlawrev-4023	285	80	-	-	SYM
inlawrev-4023	285	81	3	3	NUM
inlawrev-4023	285	82	increases	increase	VERB
inlawrev-4023	285	83	the	the	DET
inlawrev-4023	285	84	sales	sale	NOUN
inlawrev-4023	285	85	tax	tax	NOUN
inlawrev-4023	285	86	rate	rate	NOUN
inlawrev-4023	285	87	to	to	ADP
inlawrev-4023	285	88	7	7	NUM
inlawrev-4023	285	89	%	%	NOUN
inlawrev-4023	285	90	when	when	SCONJ
inlawrev-4023	285	91	it	it	PRON
inlawrev-4023	285	92	is	be	AUX
inlawrev-4023	285	93	applied	apply	VERB
inlawrev-4023	285	94	against	against	ADP
inlawrev-4023	285	95	the	the	DET
inlawrev-4023	285	96	price	price	NOUN
inlawrev-4023	285	97	of	of	ADP
inlawrev-4023	285	98	gasoline	gasoline	NOUN
inlawrev-4023	285	99	before	before	ADP
inlawrev-4023	285	100	the	the	DET
inlawrev-4023	285	101	addition	addition	NOUN
inlawrev-4023	285	102	of	of	ADP
inlawrev-4023	285	103	state	state	NOUN
inlawrev-4023	285	104	and	and	CCONJ
inlawrev-4023	285	105	federal	federal	ADJ
inlawrev-4023	285	106	taxes	taxis	NOUN
inlawrev-4023	285	107	.	.	PUNCT
inlawrev-4023	286	1	^^^	^^^	NOUN
inlawrev-4023	286	2	ic	ic	X
inlawrev-4023	286	3	6	6	NUM
inlawrev-4023	286	4	-	-	SYM
inlawrev-4023	286	5	2.5	2.5	NUM
inlawrev-4023	286	6	-	-	PUNCT
inlawrev-4023	286	7	7	7	NUM
inlawrev-4023	286	8	-	-	SYM
inlawrev-4023	286	9	5	5	NUM
inlawrev-4023	286	10	provides	provide	VERB
inlawrev-4023	286	11	that	that	SCONJ
inlawrev-4023	286	12	when	when	SCONJ
inlawrev-4023	286	13	a	a	DET
inlawrev-4023	286	14	retail	retail	ADJ
inlawrev-4023	286	15	merchant	merchant	NOUN
inlawrev-4023	286	16	reports	report	VERB
inlawrev-4023	286	17	the	the	DET
inlawrev-4023	286	18	sales	sale	NOUN
inlawrev-4023	286	19	tax	tax	NOUN
inlawrev-4023	286	20	for	for	ADP
inlawrev-4023	286	21	the	the	DET
inlawrev-4023	286	22	sales	sale	NOUN
inlawrev-4023	286	23	of	of	ADP
inlawrev-4023	286	24	gasoline	gasoline	NOUN
inlawrev-4023	286	25	,	,	PUNCT
inlawrev-4023	286	26	in	in	ADP
inlawrev-4023	286	27	order	order	NOUN
inlawrev-4023	286	28	to	to	PART
inlawrev-4023	286	29	determine	determine	VERB
inlawrev-4023	286	30	the	the	DET
inlawrev-4023	286	31	amount	amount	NOUN
inlawrev-4023	286	32	of	of	ADP
inlawrev-4023	286	33	sales	sale	NOUN
inlawrev-4023	286	34	tax	tax	NOUN
inlawrev-4023	286	35	to	to	PART
inlawrev-4023	286	36	be	be	AUX
inlawrev-4023	286	37	reported	report	VERB
inlawrev-4023	286	38	,	,	PUNCT
inlawrev-4023	286	39	the	the	DET
inlawrev-4023	286	40	retail	retail	ADJ
inlawrev-4023	286	41	merchant	merchant	NOUN
inlawrev-4023	286	42	shall	shall	AUX
inlawrev-4023	286	43	multiply	multiply	VERB
inlawrev-4023	286	44	the	the	DET
inlawrev-4023	286	45	gross	gross	ADJ
inlawrev-4023	286	46	receipts	receipt	NOUN
inlawrev-4023	286	47	by	by	ADP
inlawrev-4023	286	48	6.54%.^^	6.54%.^^	PROPN
inlawrev-4023	286	49	°	°	ADP
inlawrev-4023	286	50	gross	gross	ADJ
inlawrev-4023	286	51	receipts	receipt	NOUN
inlawrev-4023	286	52	includes	include	VERB
inlawrev-4023	286	53	the	the	DET
inlawrev-4023	286	54	sales	sale	NOUN
inlawrev-4023	286	55	tax	tax	NOUN
inlawrev-4023	286	56	,	,	PUNCT
inlawrev-4023	286	57	but	but	CCONJ
inlawrev-4023	286	58	excludes	exclude	VERB
inlawrev-4023	286	59	state	state	NOUN
inlawrev-4023	286	60	and	and	CCONJ
inlawrev-4023	286	61	federal	federal	ADJ
inlawrev-4023	286	62	gasoline	gasoline	NOUN
inlawrev-4023	286	63	and	and	CCONJ
inlawrev-4023	286	64	special	special	ADJ
inlawrev-4023	286	65	fuel	fuel	NOUN
inlawrev-4023	286	66	taxes	taxis	NOUN
inlawrev-4023	286	67	.	.	PUNCT
inlawrev-4023	287	1	^^^	^^^	ADP
inlawrev-4023	287	2	121	121	NUM
inlawrev-4023	287	3	.	.	PUNCT
inlawrev-4023	287	4	mat	mat	PROPN
inlawrev-4023	287	5	1923	1923	NUM
inlawrev-4023	287	6	.	.	PUNCT
inlawrev-4023	288	1	122	122	NUM
inlawrev-4023	288	2	.	.	PUNCT
inlawrev-4023	289	1	i	i	PRON
inlawrev-4023	289	2	d.	d.	PROPN
inlawrev-4023	289	3	at	at	ADP
inlawrev-4023	289	4	1924	1924	NUM
inlawrev-4023	289	5	.	.	PUNCT
inlawrev-4023	290	1	123	123	NUM
inlawrev-4023	290	2	.	.	PUNCT
inlawrev-4023	291	1	i	i	PRON
inlawrev-4023	291	2	d.	d.	PROPN
inlawrev-4023	291	3	124	124	NUM
inlawrev-4023	291	4	.	.	PUNCT
inlawrev-4023	292	1	i	i	PRON
inlawrev-4023	292	2	d.	d.	PROPN
inlawrev-4023	292	3	at	at	ADP
inlawrev-4023	292	4	1408	1408	NUM
inlawrev-4023	292	5	.	.	PUNCT
inlawrev-4023	293	1	125	125	NUM
inlawrev-4023	293	2	.	.	PUNCT
inlawrev-4023	294	1	m	m	VERB
inlawrev-4023	294	2	at	at	ADP
inlawrev-4023	294	3	1924	1924	NUM
inlawrev-4023	294	4	-	-	SYM
inlawrev-4023	294	5	26	26	NUM
inlawrev-4023	294	6	.	.	PUNCT
inlawrev-4023	295	1	126	126	NUM
inlawrev-4023	295	2	.	.	PUNCT
inlawrev-4023	296	1	/j	/j	INTJ
inlawrev-4023	296	2	.	.	PUNCT
inlawrev-4023	297	1	at	at	ADP
inlawrev-4023	297	2	2621	2621	NUM
inlawrev-4023	297	3	.	.	PUNCT
inlawrev-4023	298	1	127	127	NUM
inlawrev-4023	298	2	.	.	PUNCT
inlawrev-4023	298	3	mat	mat	NOUN
inlawrev-4023	298	4	2621	2621	NUM
inlawrev-4023	298	5	-	-	SYM
inlawrev-4023	298	6	22	22	NUM
inlawrev-4023	298	7	.	.	PUNCT
inlawrev-4023	299	1	128	128	NUM
inlawrev-4023	299	2	.	.	PUNCT
inlawrev-4023	299	3	mat	mat	PROPN
inlawrev-4023	299	4	2622	2622	NUM
inlawrev-4023	299	5	.	.	PUNCT
inlawrev-4023	300	1	129	129	NUM
inlawrev-4023	300	2	.	.	PUNCT
inlawrev-4023	300	3	m.	m.	NOUN
inlawrev-4023	300	4	at	at	ADP
inlawrev-4023	300	5	2622	2622	NUM
inlawrev-4023	300	6	-	-	SYM
inlawrev-4023	300	7	23	23	NUM
inlawrev-4023	300	8	.	.	PUNCT
inlawrev-4023	301	1	130	130	NUM
inlawrev-4023	301	2	.	.	PUNCT
inlawrev-4023	301	3	m.	m.	NOUN
inlawrev-4023	301	4	at	at	ADP
inlawrev-4023	301	5	2623	2623	NUM
inlawrev-4023	301	6	-	-	SYM
inlawrev-4023	301	7	24	24	NUM
inlawrev-4023	301	8	.	.	PUNCT
inlawrev-4023	302	1	131	131	NUM
inlawrev-4023	302	2	.	.	PUNCT
inlawrev-4023	303	1	i	i	PRON
inlawrev-4023	303	2	d.	d.	PROPN
inlawrev-4023	303	3	1228	1228	NUM
inlawrev-4023	303	4	indiana	indiana	PROPN
inlawrev-4023	303	5	law	law	PROPN
inlawrev-4023	303	6	review	review	NOUN
inlawrev-4023	304	1	[	[	X
inlawrev-4023	304	2	vol	vol	NOUN
inlawrev-4023	304	3	.	.	PUNCT
inlawrev-4023	305	1	42	42	NUM
inlawrev-4023	305	2	:	:	PUNCT
inlawrev-4023	305	3	1215	1215	NUM
inlawrev-4023	305	4	ic	ic	NUM
inlawrev-4023	305	5	6	6	NUM
inlawrev-4023	305	6	-	-	SYM
inlawrev-4023	305	7	2.5	2.5	NUM
inlawrev-4023	305	8	-	-	PUNCT
inlawrev-4023	305	9	7	7	NUM
inlawrev-4023	305	10	-	-	SYM
inlawrev-4023	305	11	5.5	5.5	NUM
inlawrev-4023	305	12	changes	change	NOUN
inlawrev-4023	305	13	an	an	DET
inlawrev-4023	305	14	internal	internal	ADJ
inlawrev-4023	305	15	reference	reference	NOUN
inlawrev-4023	305	16	to	to	PART
inlawrev-4023	305	17	reflect	reflect	VERB
inlawrev-4023	305	18	a	a	DET
inlawrev-4023	305	19	change	change	NOUN
inlawrev-4023	305	20	due	due	ADP
inlawrev-4023	305	21	to	to	ADP
inlawrev-4023	305	22	a	a	DET
inlawrev-4023	305	23	recodification	recodification	NOUN
inlawrev-4023	305	24	of	of	ADP
inlawrev-4023	305	25	the	the	DET
inlawrev-4023	305	26	statute	statute	NOUN
inlawrev-4023	305	27	concerning	concern	VERB
inlawrev-4023	305	28	agricultural	agricultural	ADJ
inlawrev-4023	305	29	commodities	commodity	NOUN
inlawrev-4023	305	30	.	.	PUNCT
inlawrev-4023	306	1	^^^	^^^	NOUN
inlawrev-4023	306	2	ic	ic	X
inlawrev-4023	306	3	6	6	NUM
inlawrev-4023	306	4	-	-	SYM
inlawrev-4023	306	5	2.5	2.5	NUM
inlawrev-4023	306	6	-	-	PUNCT
inlawrev-4023	306	7	8	8	NUM
inlawrev-4023	306	8	-	-	SYM
inlawrev-4023	306	9	1	1	NUM
inlawrev-4023	306	10	makes	make	VERB
inlawrev-4023	306	11	a	a	DET
inlawrev-4023	306	12	technical	technical	ADJ
inlawrev-4023	306	13	change	change	NOUN
inlawrev-4023	306	14	concerning	concern	VERB
inlawrev-4023	306	15	reporting	report	VERB
inlawrev-4023	306	16	to	to	ADP
inlawrev-4023	306	17	the	the	DET
inlawrev-4023	306	18	county	county	NOUN
inlawrev-4023	306	19	assessor	assessor	NOUN
inlawrev-4023	306	20	if	if	SCONJ
inlawrev-4023	306	21	there	there	PRON
inlawrev-4023	306	22	is	be	VERB
inlawrev-4023	306	23	no	no	DET
inlawrev-4023	306	24	township	township	NOUN
inlawrev-4023	306	25	assessor	assessor	NOUN
inlawrev-4023	306	26	.	.	PUNCT
inlawrev-4023	307	1	^^^	^^^	X
inlawrev-4023	307	2	ic	ic	PROPN
inlawrev-4023	307	3	6	6	NUM
inlawrev-4023	307	4	-	-	SYM
inlawrev-4023	307	5	2.5	2.5	NUM
inlawrev-4023	307	6	-	-	PUNCT
inlawrev-4023	307	7	10	10	NUM
inlawrev-4023	307	8	-	-	SYM
inlawrev-4023	307	9	1	1	NUM
inlawrev-4023	307	10	changes	change	NOUN
inlawrev-4023	307	11	the	the	DET
inlawrev-4023	307	12	distribution	distribution	NOUN
inlawrev-4023	307	13	of	of	ADP
inlawrev-4023	307	14	the	the	DET
inlawrev-4023	307	15	sales	sale	NOUN
inlawrev-4023	307	16	tax	tax	NOUN
inlawrev-4023	307	17	to	to	PART
inlawrev-4023	307	18	provide	provide	VERB
inlawrev-4023	307	19	the	the	DET
inlawrev-4023	307	20	following	follow	VERB
inlawrev-4023	307	21	deposits	deposit	NOUN
inlawrev-4023	307	22	of	of	ADP
inlawrev-4023	307	23	sales	sale	NOUN
inlawrev-4023	307	24	tax	tax	NOUN
inlawrev-4023	307	25	revenue	revenue	NOUN
inlawrev-4023	307	26	:	:	PUNCT
inlawrev-4023	307	27	99	99	NUM
inlawrev-4023	307	28	.	.	NOUN
inlawrev-4023	307	29	178	178	NUM
inlawrev-4023	307	30	%	%	NOUN
inlawrev-4023	307	31	to	to	ADP
inlawrev-4023	307	32	the	the	DET
inlawrev-4023	307	33	general	general	ADJ
inlawrev-4023	307	34	fund	fund	PROPN
inlawrev-4023	307	35	,	,	PUNCT
inlawrev-4023	307	36	0.67	0.67	NUM
inlawrev-4023	307	37	%	%	NOUN
inlawrev-4023	307	38	to	to	ADP
inlawrev-4023	307	39	the	the	DET
inlawrev-4023	307	40	public	public	ADJ
inlawrev-4023	307	41	mass	mass	PROPN
inlawrev-4023	307	42	transportation	transportation	NOUN
inlawrev-4023	307	43	fund	fund	NOUN
inlawrev-4023	307	44	,	,	PUNCT
inlawrev-4023	307	45	0.029	0.029	NUM
inlawrev-4023	307	46	%	%	NOUN
inlawrev-4023	307	47	to	to	ADP
inlawrev-4023	307	48	the	the	DET
inlawrev-4023	307	49	industrial	industrial	ADJ
inlawrev-4023	307	50	rail	rail	NOUN
inlawrev-4023	307	51	service	service	NOUN
inlawrev-4023	307	52	fund	fund	NOUN
inlawrev-4023	307	53	,	,	PUNCT
inlawrev-4023	307	54	and	and	CCONJ
inlawrev-4023	307	55	0.123	0.123	NUM
inlawrev-4023	307	56	%	%	NOUN
inlawrev-4023	307	57	to	to	ADP
inlawrev-4023	307	58	the	the	DET
inlawrev-4023	307	59	commuter	commuter	NOUN
inlawrev-4023	307	60	rail	rail	NOUN
inlawrev-4023	307	61	service	service	NOUN
inlawrev-4023	307	62	fund.*^"^	fund.*^"^	VERB
inlawrev-4023	307	63	ic	ic	PROPN
inlawrev-4023	307	64	6	6	NUM
inlawrev-4023	307	65	-	-	SYM
inlawrev-4023	307	66	2.5	2.5	NUM
inlawrev-4023	307	67	-	-	PUNCT
inlawrev-4023	307	68	13	13	NUM
inlawrev-4023	307	69	-	-	SYM
inlawrev-4023	307	70	1	1	NUM
inlawrev-4023	307	71	provides	provide	VERB
inlawrev-4023	307	72	that	that	SCONJ
inlawrev-4023	307	73	until	until	ADP
inlawrev-4023	307	74	december	december	PROPN
inlawrev-4023	307	75	31	31	NUM
inlawrev-4023	307	76	,	,	PUNCT
inlawrev-4023	307	77	2009	2009	NUM
inlawrev-4023	307	78	,	,	PUNCT
inlawrev-4023	307	79	the	the	DET
inlawrev-4023	307	80	sourcing	sourcing	NOUN
inlawrev-4023	307	81	of	of	ADP
inlawrev-4023	307	82	floral	floral	ADJ
inlawrev-4023	307	83	orders	order	NOUN
inlawrev-4023	307	84	transmitted	transmit	VERB
inlawrev-4023	307	85	to	to	ADP
inlawrev-4023	307	86	another	another	DET
inlawrev-4023	307	87	florist	florist	NOUN
inlawrev-4023	307	88	for	for	ADP
inlawrev-4023	307	89	delivery	delivery	NOUN
inlawrev-4023	307	90	is	be	AUX
inlawrev-4023	307	91	sourced	source	VERB
inlawrev-4023	307	92	to	to	ADP
inlawrev-4023	307	93	the	the	DET
inlawrev-4023	307	94	location	location	NOUN
inlawrev-4023	307	95	of	of	ADP
inlawrev-4023	307	96	the	the	DET
inlawrev-4023	307	97	florist	florist	NOUN
inlawrev-4023	307	98	that	that	PRON
inlawrev-4023	307	99	originally	originally	ADV
inlawrev-4023	307	100	takes	take	VERB
inlawrev-4023	307	101	the	the	DET
inlawrev-4023	307	102	floral	floral	ADJ
inlawrev-4023	307	103	order	order	NOUN
inlawrev-4023	307	104	from	from	ADP
inlawrev-4023	307	105	the	the	DET
inlawrev-4023	307	106	purchaser	purchaser	NOUN
inlawrev-4023	307	107	.	.	PUNCT
inlawrev-4023	308	1	^^^	^^^	ADP
inlawrev-4023	308	2	public	public	ADJ
inlawrev-4023	308	3	law	law	NOUN
inlawrev-4023	308	4	131	131	NUM
inlawrev-4023	308	5	-	-	SYM
inlawrev-4023	308	6	2008	2008	NUM
inlawrev-4023	308	7	,	,	PUNCT
inlawrev-4023	308	8	section	section	NOUN
inlawrev-4023	308	9	78	78	NUM
inlawrev-4023	308	10	provides	provide	VERB
inlawrev-4023	308	11	that	that	PRON
inlawrev-4023	308	12	for	for	ADP
inlawrev-4023	308	13	reporting	report	VERB
inlawrev-4023	308	14	periods	period	NOUN
inlawrev-4023	308	15	beginning	begin	VERB
inlawrev-4023	308	16	after	after	ADP
inlawrev-4023	308	17	december	december	PROPN
inlawrev-4023	308	18	31	31	NUM
inlawrev-4023	308	19	,	,	PUNCT
inlawrev-4023	308	20	2008	2008	NUM
inlawrev-4023	308	21	,	,	PUNCT
inlawrev-4023	308	22	a	a	DET
inlawrev-4023	308	23	retail	retail	ADJ
inlawrev-4023	308	24	merchant	merchant	NOUN
inlawrev-4023	308	25	whose	whose	DET
inlawrev-4023	308	26	annual	annual	ADJ
inlawrev-4023	308	27	sales	sale	NOUN
inlawrev-4023	308	28	tax	tax	NOUN
inlawrev-4023	308	29	liability	liability	NOUN
inlawrev-4023	308	30	that	that	PRON
inlawrev-4023	308	31	is	be	AUX
inlawrev-4023	308	32	less	less	ADJ
inlawrev-4023	308	33	than	than	ADP
inlawrev-4023	308	34	$	$	SYM
inlawrev-4023	308	35	1,000	1,000	NUM
inlawrev-4023	308	36	is	be	AUX
inlawrev-4023	308	37	only	only	ADV
inlawrev-4023	308	38	required	require	VERB
inlawrev-4023	308	39	to	to	PART
inlawrev-4023	308	40	file	file	VERB
inlawrev-4023	308	41	an	an	DET
inlawrev-4023	308	42	annual	annual	ADJ
inlawrev-4023	308	43	return	return	NOUN
inlawrev-4023	308	44	.	.	PUNCT
inlawrev-4023	309	1	^^^	^^^	PUNCT
inlawrev-4023	309	2	/.	/.	PUNCT
inlawrev-4023	310	1	recreational	recreational	ADJ
inlawrev-4023	310	2	vehicle	vehicle	NOUN
inlawrev-4023	310	3	excise	excise	NOUN
inlawrev-4023	310	4	tax	tax	NOUN
inlawrev-4023	310	5	statutory	statutory	ADJ
inlawrev-4023	310	6	provisions	provision	NOUN
inlawrev-4023	310	7	ic	ic	X
inlawrev-4023	310	8	6	6	NUM
inlawrev-4023	310	9	-	-	SYM
inlawrev-4023	310	10	6	6	NUM
inlawrev-4023	310	11	-	-	SYM
inlawrev-4023	310	12	5.1	5.1	NUM
inlawrev-4023	310	13	creates	create	VERB
inlawrev-4023	310	14	an	an	DET
inlawrev-4023	310	15	excise	excise	NOUN
inlawrev-4023	310	16	tax	tax	NOUN
inlawrev-4023	310	17	on	on	ADP
inlawrev-4023	310	18	recreational	recreational	ADJ
inlawrev-4023	310	19	vehicles	vehicle	NOUN
inlawrev-4023	310	20	and	and	CCONJ
inlawrev-4023	310	21	truck	truck	NOUN
inlawrev-4023	310	22	campers	camper	NOUN
inlawrev-4023	310	23	.	.	PUNCT
inlawrev-4023	311	1	the	the	DET
inlawrev-4023	311	2	excise	excise	NOUN
inlawrev-4023	311	3	tax	tax	NOUN
inlawrev-4023	311	4	replaces	replace	VERB
inlawrev-4023	311	5	the	the	DET
inlawrev-4023	311	6	personal	personal	ADJ
inlawrev-4023	311	7	property	property	NOUN
inlawrev-4023	311	8	tax	tax	NOUN
inlawrev-4023	311	9	that	that	PRON
inlawrev-4023	311	10	the	the	DET
inlawrev-4023	311	11	owner	owner	NOUN
inlawrev-4023	311	12	of	of	ADP
inlawrev-4023	311	13	the	the	DET
inlawrev-4023	311	14	vehicle	vehicle	NOUN
inlawrev-4023	311	15	is	be	AUX
inlawrev-4023	311	16	required	require	VERB
inlawrev-4023	311	17	to	to	PART
inlawrev-4023	311	18	pay.^^^	pay.^^^	VERB
inlawrev-4023	311	19	ic	ic	PROPN
inlawrev-4023	311	20	6	6	NUM
inlawrev-4023	311	21	-	-	SYM
inlawrev-4023	311	22	8.1	8.1	NUM
inlawrev-4023	311	23	-	-	PUNCT
inlawrev-4023	311	24	1	1	NUM
inlawrev-4023	311	25	-	-	SYM
inlawrev-4023	311	26	1	1	NUM
inlawrev-4023	311	27	adds	add	VERB
inlawrev-4023	311	28	the	the	DET
inlawrev-4023	311	29	rv	rv	PROPN
inlawrev-4023	311	30	excise	excise	NOUN
inlawrev-4023	311	31	tax	tax	NOUN
inlawrev-4023	311	32	as	as	ADP
inlawrev-4023	311	33	a	a	DET
inlawrev-4023	311	34	listed	listed	ADJ
inlawrev-4023	311	35	tax.^^^	tax.^^^	NOUN
inlawrev-4023	311	36	ic	ic	PROPN
inlawrev-4023	311	37	6	6	NUM
inlawrev-4023	311	38	-	-	SYM
inlawrev-4023	311	39	8.1	8.1	NUM
inlawrev-4023	311	40	-	-	PUNCT
inlawrev-4023	311	41	5	5	NUM
inlawrev-4023	311	42	-	-	SYM
inlawrev-4023	311	43	2	2	NUM
inlawrev-4023	311	44	provides	provide	VERB
inlawrev-4023	311	45	that	that	SCONJ
inlawrev-4023	311	46	if	if	SCONJ
inlawrev-4023	311	47	a	a	DET
inlawrev-4023	311	48	person	person	NOUN
inlawrev-4023	311	49	fails	fail	VERB
inlawrev-4023	311	50	to	to	PART
inlawrev-4023	311	51	pay	pay	VERB
inlawrev-4023	311	52	the	the	DET
inlawrev-4023	311	53	rv	rv	PROPN
inlawrev-4023	311	54	excise	excise	NOUN
inlawrev-4023	311	55	tax	tax	NOUN
inlawrev-4023	311	56	the	the	DET
inlawrev-4023	311	57	person	person	NOUN
inlawrev-4023	311	58	is	be	AUX
inlawrev-4023	311	59	considered	consider	VERB
inlawrev-4023	311	60	to	to	PART
inlawrev-4023	311	61	have	have	AUX
inlawrev-4023	311	62	failed	fail	VERB
inlawrev-4023	311	63	to	to	PART
inlawrev-4023	311	64	file	file	VERB
inlawrev-4023	311	65	a	a	DET
inlawrev-4023	311	66	return	return	NOUN
inlawrev-4023	311	67	for	for	ADP
inlawrev-4023	311	68	purposes	purpose	NOUN
inlawrev-4023	311	69	of	of	ADP
inlawrev-4023	311	70	penalties	penalty	NOUN
inlawrev-4023	311	71	imposed	impose	VERB
inlawrev-4023	311	72	by	by	ADP
inlawrev-4023	311	73	the	the	DET
inlawrev-4023	311	74	department	department	NOUN
inlawrev-4023	311	75	.	.	PUNCT
inlawrev-4023	312	1	^^^	^^^	NOUN
inlawrev-4023	312	2	ic	ic	PROPN
inlawrev-4023	312	3	6	6	NUM
inlawrev-4023	312	4	-	-	SYM
inlawrev-4023	312	5	8.1	8.1	NUM
inlawrev-4023	312	6	-	-	PUNCT
inlawrev-4023	312	7	7	7	NUM
inlawrev-4023	312	8	-	-	SYM
inlawrev-4023	312	9	1	1	NUM
inlawrev-4023	312	10	provides	provide	VERB
inlawrev-4023	312	11	that	that	SCONJ
inlawrev-4023	312	12	the	the	DET
inlawrev-4023	312	13	department	department	NOUN
inlawrev-4023	312	14	can	can	AUX
inlawrev-4023	312	15	release	release	VERB
inlawrev-4023	312	16	information	information	NOUN
inlawrev-4023	312	17	to	to	ADP
inlawrev-4023	312	18	the	the	DET
inlawrev-4023	312	19	bmv	bmv	NOUN
inlawrev-4023	312	20	concerning	concern	VERB
inlawrev-4023	312	21	evasion	evasion	NOUN
inlawrev-4023	312	22	of	of	ADP
inlawrev-4023	312	23	the	the	DET
inlawrev-4023	312	24	rv	rv	PROPN
inlawrev-4023	312	25	excise	excise	NOUN
inlawrev-4023	312	26	tax	tax	NOUN
inlawrev-4023	312	27	if	if	SCONJ
inlawrev-4023	312	28	the	the	DET
inlawrev-4023	312	29	information	information	NOUN
inlawrev-4023	312	30	is	be	AUX
inlawrev-4023	312	31	used	use	VERB
inlawrev-4023	312	32	for	for	ADP
inlawrev-4023	312	33	enforcement	enforcement	NOUN
inlawrev-4023	312	34	and	and	CCONJ
inlawrev-4023	312	35	collection	collection	NOUN
inlawrev-4023	312	36	purposes	purpose	NOUN
inlawrev-4023	312	37	.	.	PUNCT
inlawrev-4023	313	1	confidential	confidential	ADJ
inlawrev-4023	313	2	information	information	NOUN
inlawrev-4023	313	3	may	may	AUX
inlawrev-4023	313	4	be	be	AUX
inlawrev-4023	313	5	revealed	reveal	VERB
inlawrev-4023	313	6	upon	upon	SCONJ
inlawrev-4023	313	7	request	request	NOUN
inlawrev-4023	313	8	from	from	ADP
inlawrev-4023	313	9	the	the	DET
inlawrev-4023	313	10	chief	chief	ADJ
inlawrev-4023	313	11	law	law	NOUN
inlawrev-4023	313	12	enforcement	enforcement	NOUN
inlawrev-4023	313	13	officer	officer	NOUN
inlawrev-4023	313	14	of	of	ADP
inlawrev-4023	313	15	a	a	DET
inlawrev-4023	313	16	state	state	NOUN
inlawrev-4023	313	17	or	or	CCONJ
inlawrev-4023	313	18	local	local	ADJ
inlawrev-4023	313	19	law	law	NOUN
inlawrev-4023	313	20	enforcement	enforcement	NOUN
inlawrev-4023	313	21	agency	agency	NOUN
inlawrev-4023	313	22	,	,	PUNCT
inlawrev-4023	313	23	when	when	SCONJ
inlawrev-4023	313	24	the	the	DET
inlawrev-4023	313	25	information	information	NOUN
inlawrev-4023	313	26	is	be	AUX
inlawrev-4023	313	27	to	to	PART
inlawrev-4023	313	28	be	be	AUX
inlawrev-4023	313	29	kept	keep	VERB
inlawrev-4023	313	30	confidential	confidential	ADJ
inlawrev-4023	313	31	and	and	CCONJ
inlawrev-4023	313	32	used	use	VERB
inlawrev-4023	313	33	for	for	ADP
inlawrev-4023	313	34	official	official	ADJ
inlawrev-4023	313	35	purposes	purpose	NOUN
inlawrev-4023	313	36	.	.	PUNCT
inlawrev-4023	314	1	'	'	PUNCT
inlawrev-4023	314	2	"	"	PUNCT
inlawrev-4023	314	3	^^	^^	CCONJ
inlawrev-4023	314	4	ic	ic	PROPN
inlawrev-4023	314	5	6	6	NUM
inlawrev-4023	314	6	-	-	SYM
inlawrev-4023	314	7	8.1	8.1	NUM
inlawrev-4023	314	8	-	-	PUNCT
inlawrev-4023	314	9	10	10	NUM
inlawrev-4023	314	10	-	-	SYM
inlawrev-4023	314	11	4	4	NUM
inlawrev-4023	314	12	provides	provide	VERB
inlawrev-4023	314	13	that	that	SCONJ
inlawrev-4023	314	14	if	if	SCONJ
inlawrev-4023	314	15	a	a	DET
inlawrev-4023	314	16	person	person	NOUN
inlawrev-4023	314	17	fails	fail	VERB
inlawrev-4023	314	18	to	to	PART
inlawrev-4023	314	19	pay	pay	VERB
inlawrev-4023	314	20	the	the	DET
inlawrev-4023	314	21	rv	rv	PROPN
inlawrev-4023	314	22	excise	excise	NOUN
inlawrev-4023	314	23	tax	tax	NOUN
inlawrev-4023	314	24	,	,	PUNCT
inlawrev-4023	314	25	the	the	DET
inlawrev-4023	314	26	person	person	NOUN
inlawrev-4023	314	27	commits	commit	VERB
inlawrev-4023	314	28	a	a	DET
inlawrev-4023	314	29	class	class	NOUN
inlawrev-4023	314	30	a	a	DET
inlawrev-4023	314	31	misdemeanor	misdemeanor	NOUN
inlawrev-4023	314	32	.	.	PUNCT
inlawrev-4023	314	33	^"^^	^"^^	PROPN
inlawrev-4023	314	34	j.	j.	PROPN
inlawrev-4023	314	35	cigarette	cigarette	PROPN
inlawrev-4023	314	36	tax	tax	NOUN
inlawrev-4023	314	37	statutory	statutory	ADJ
inlawrev-4023	314	38	provisions	provision	NOUN
inlawrev-4023	314	39	ic	ic	X
inlawrev-4023	314	40	6	6	NUM
inlawrev-4023	314	41	-	-	SYM
inlawrev-4023	314	42	7	7	NUM
inlawrev-4023	314	43	-	-	PUNCT
inlawrev-4023	314	44	1	1	NUM
inlawrev-4023	314	45	-	-	SYM
inlawrev-4023	314	46	17	17	NUM
inlawrev-4023	314	47	provides	provide	VERB
inlawrev-4023	314	48	that	that	SCONJ
inlawrev-4023	314	49	a	a	DET
inlawrev-4023	314	50	cigarette	cigarette	NOUN
inlawrev-4023	314	51	distributor	distributor	NOUN
inlawrev-4023	314	52	must	must	AUX
inlawrev-4023	314	53	be	be	AUX
inlawrev-4023	314	54	current	current	ADJ
inlawrev-4023	314	55	on	on	ADP
inlawrev-4023	314	56	all	all	PRON
inlawrev-4023	314	57	listed	list	VERB
inlawrev-4023	314	58	132	132	NUM
inlawrev-4023	314	59	.	.	PUNCT
inlawrev-4023	315	1	i	i	PRON
inlawrev-4023	315	2	d.	d.	PROPN
inlawrev-4023	315	3	at	at	ADP
inlawrev-4023	315	4	446	446	NUM
inlawrev-4023	315	5	.	.	PUNCT
inlawrev-4023	316	1	133	133	NUM
inlawrev-4023	316	2	.	.	PUNCT
inlawrev-4023	317	1	i	i	PRON
inlawrev-4023	317	2	d.	d.	PROPN
inlawrev-4023	317	3	at	at	ADP
inlawrev-4023	317	4	2626	2626	NUM
inlawrev-4023	317	5	.	.	PUNCT
inlawrev-4023	318	1	134	134	NUM
inlawrev-4023	318	2	.	.	PUNCT
inlawrev-4023	319	1	i	i	PRON
inlawrev-4023	319	2	d.	d.	PROPN
inlawrev-4023	319	3	at	at	ADP
inlawrev-4023	319	4	2626	2626	NUM
inlawrev-4023	319	5	-	-	SYM
inlawrev-4023	319	6	27	27	NUM
inlawrev-4023	319	7	,	,	PUNCT
inlawrev-4023	319	8	135	135	NUM
inlawrev-4023	319	9	.	.	PUNCT
inlawrev-4023	320	1	i	i	PRON
inlawrev-4023	320	2	d.	d.	PROPN
inlawrev-4023	320	3	at	at	ADP
inlawrev-4023	320	4	932	932	NUM
inlawrev-4023	320	5	.	.	PUNCT
inlawrev-4023	320	6	136	136	NUM
inlawrev-4023	320	7	.	.	PUNCT
inlawrev-4023	321	1	i	i	PRON
inlawrev-4023	321	2	d.	d.	PROPN
inlawrev-4023	321	3	sit	sit	VERB
inlawrev-4023	321	4	20\3-\4	20\3-\4	NUM
inlawrev-4023	321	5	.	.	PUNCT
inlawrev-4023	322	1	137	137	NUM
inlawrev-4023	322	2	.	.	PUNCT
inlawrev-4023	323	1	i	i	PRON
inlawrev-4023	323	2	d.	d.	PROPN
inlawrev-4023	323	3	at	at	ADP
inlawrev-4023	323	4	1950	1950	NUM
inlawrev-4023	323	5	.	.	PUNCT
inlawrev-4023	324	1	138	138	NUM
inlawrev-4023	324	2	.	.	PUNCT
inlawrev-4023	325	1	i	i	PRON
inlawrev-4023	325	2	d.	d.	PROPN
inlawrev-4023	325	3	at	at	ADP
inlawrev-4023	325	4	1970	1970	NUM
inlawrev-4023	325	5	.	.	PUNCT
inlawrev-4023	326	1	139	139	NUM
inlawrev-4023	326	2	.	.	PUNCT
inlawrev-4023	327	1	i	i	PRON
inlawrev-4023	327	2	d.	d.	PROPN
inlawrev-4023	327	3	at	at	ADP
inlawrev-4023	327	4	1972	1972	NUM
inlawrev-4023	327	5	.	.	PUNCT
inlawrev-4023	328	1	140	140	NUM
inlawrev-4023	328	2	.	.	PUNCT
inlawrev-4023	329	1	i	i	PRON
inlawrev-4023	329	2	d.	d.	PROPN
inlawrev-4023	329	3	at	at	ADP
inlawrev-4023	329	4	1975	1975	NUM
inlawrev-4023	329	5	.	.	PUNCT
inlawrev-4023	330	1	141	141	NUM
inlawrev-4023	330	2	.	.	PUNCT
inlawrev-4023	331	1	i	i	PRON
inlawrev-4023	331	2	d.	d.	PROPN
inlawrev-4023	331	3	at	at	ADP
inlawrev-4023	331	4	1977	1977	NUM
inlawrev-4023	331	5	-	-	SYM
inlawrev-4023	331	6	78	78	NUM
inlawrev-4023	331	7	2009	2009	NUM
inlawrev-4023	331	8	]	]	PUNCT
inlawrev-4023	331	9	tax	tax	NOUN
inlawrev-4023	331	10	law	law	NOUN
inlawrev-4023	331	11	1229	1229	NUM
inlawrev-4023	331	12	taxes	taxis	NOUN
inlawrev-4023	331	13	to	to	PART
inlawrev-4023	331	14	have	have	VERB
inlawrev-4023	331	15	the	the	DET
inlawrev-4023	331	16	distributor	distributor	NOUN
inlawrev-4023	331	17	's	's	PART
inlawrev-4023	331	18	license	license	NOUN
inlawrev-4023	331	19	issued	issue	VERB
inlawrev-4023	331	20	or	or	CCONJ
inlawrev-4023	331	21	renewed	renew	VERB
inlawrev-4023	331	22	.	.	PUNCT
inlawrev-4023	332	1	if	if	SCONJ
inlawrev-4023	332	2	a	a	DET
inlawrev-4023	332	3	distributor	distributor	NOUN
inlawrev-4023	332	4	is	be	AUX
inlawrev-4023	332	5	purchasing	purchase	VERB
inlawrev-4023	332	6	cigarette	cigarette	NOUN
inlawrev-4023	332	7	stamps	stamp	NOUN
inlawrev-4023	332	8	on	on	ADP
inlawrev-4023	332	9	credit	credit	NOUN
inlawrev-4023	332	10	,	,	PUNCT
inlawrev-4023	332	11	then	then	ADV
inlawrev-4023	332	12	the	the	DET
inlawrev-4023	332	13	payment	payment	NOUN
inlawrev-4023	332	14	shall	shall	AUX
inlawrev-4023	332	15	be	be	AUX
inlawrev-4023	332	16	made	make	VERB
inlawrev-4023	332	17	by	by	ADP
inlawrev-4023	332	18	electronic	electronic	ADJ
inlawrev-4023	332	19	funds	fund	NOUN
inlawrev-4023	332	20	transfer	transfer	NOUN
inlawrev-4023	332	21	.	.	PUNCT
inlawrev-4023	333	1	^'^^	^'^^	X
inlawrev-4023	334	1	ic	ic	PROPN
inlawrev-4023	334	2	22	22	NUM
inlawrev-4023	334	3	-	-	SYM
inlawrev-4023	334	4	14	14	NUM
inlawrev-4023	334	5	-	-	PUNCT
inlawrev-4023	334	6	7	7	NUM
inlawrev-4023	334	7	-	-	SYM
inlawrev-4023	334	8	0.5	0.5	NUM
inlawrev-4023	334	9	to	to	ADP
inlawrev-4023	334	10	-31	-31	PUNCT
inlawrev-4023	334	11	provides	provide	VERB
inlawrev-4023	334	12	that	that	PRON
inlawrev-4023	334	13	beginning	begin	VERB
inlawrev-4023	334	14	july	july	PROPN
inlawrev-4023	334	15	2009	2009	NUM
inlawrev-4023	334	16	all	all	DET
inlawrev-4023	334	17	cigarettes	cigarette	NOUN
inlawrev-4023	334	18	must	must	AUX
inlawrev-4023	334	19	be	be	AUX
inlawrev-4023	334	20	tested	test	VERB
inlawrev-4023	334	21	and	and	CCONJ
inlawrev-4023	334	22	certified	certify	VERB
inlawrev-4023	334	23	for	for	ADP
inlawrev-4023	334	24	fire	fire	NOUN
inlawrev-4023	334	25	safety	safety	NOUN
inlawrev-4023	334	26	.	.	PUNCT
inlawrev-4023	334	27	^'^^	^'^^	X
inlawrev-4023	335	1	the	the	DET
inlawrev-4023	335	2	department	department	NOUN
inlawrev-4023	335	3	may	may	AUX
inlawrev-4023	335	4	inspect	inspect	VERB
inlawrev-4023	335	5	markings	marking	NOUN
inlawrev-4023	335	6	on	on	ADP
inlawrev-4023	335	7	the	the	DET
inlawrev-4023	335	8	cigarette	cigarette	NOUN
inlawrev-4023	335	9	packaging	packaging	NOUN
inlawrev-4023	335	10	to	to	PART
inlawrev-4023	335	11	ensure	ensure	VERB
inlawrev-4023	335	12	that	that	SCONJ
inlawrev-4023	335	13	they	they	PRON
inlawrev-4023	335	14	have	have	AUX
inlawrev-4023	335	15	been	be	AUX
inlawrev-4023	335	16	tested	test	VERB
inlawrev-4023	335	17	and	and	CCONJ
inlawrev-4023	335	18	certified	certify	VERB
inlawrev-4023	335	19	for	for	ADP
inlawrev-4023	335	20	fire	fire	NOUN
inlawrev-4023	335	21	safety	safety	NOUN
inlawrev-4023	335	22	.	.	PUNCT
inlawrev-4023	336	1	^"^	^"^	PROPN
inlawrev-4023	336	2	cigarettes	cigarette	NOUN
inlawrev-4023	336	3	that	that	PRON
inlawrev-4023	336	4	are	be	AUX
inlawrev-4023	336	5	sold	sell	VERB
inlawrev-4023	336	6	or	or	CCONJ
inlawrev-4023	336	7	offered	offer	VERB
inlawrev-4023	336	8	for	for	ADP
inlawrev-4023	336	9	sale	sale	NOUN
inlawrev-4023	336	10	that	that	PRON
inlawrev-4023	336	11	do	do	AUX
inlawrev-4023	336	12	not	not	PART
inlawrev-4023	336	13	comply	comply	VERB
inlawrev-4023	336	14	with	with	ADP
inlawrev-4023	336	15	the	the	DET
inlawrev-4023	336	16	performance	performance	NOUN
inlawrev-4023	336	17	measures	measure	NOUN
inlawrev-4023	336	18	are	be	AUX
inlawrev-4023	336	19	subject	subject	ADJ
inlawrev-4023	336	20	to	to	ADP
inlawrev-4023	336	21	forfeiture	forfeiture	NOUN
inlawrev-4023	336	22	.	.	PUNCT
inlawrev-4023	337	1	^"^^	^"^^	NOUN
inlawrev-4023	337	2	cigarettes	cigarette	NOUN
inlawrev-4023	337	3	that	that	PRON
inlawrev-4023	337	4	are	be	AUX
inlawrev-4023	337	5	seized	seize	VERB
inlawrev-4023	337	6	by	by	ADP
inlawrev-4023	337	7	a	a	DET
inlawrev-4023	337	8	law	law	NOUN
inlawrev-4023	337	9	enforcement	enforcement	NOUN
inlawrev-4023	337	10	officer	officer	NOUN
inlawrev-4023	337	11	or	or	CCONJ
inlawrev-4023	337	12	the	the	DET
inlawrev-4023	337	13	state	state	NOUN
inlawrev-4023	337	14	fire	fire	NOUN
inlawrev-4023	337	15	marshal	marshal	NOUN
inlawrev-4023	337	16	shall	shall	AUX
inlawrev-4023	337	17	be	be	AUX
inlawrev-4023	337	18	turned	turn	VERB
inlawrev-4023	337	19	over	over	ADP
inlawrev-4023	337	20	to	to	ADP
inlawrev-4023	337	21	the	the	DET
inlawrev-4023	337	22	department	department	NOUN
inlawrev-4023	337	23	to	to	PART
inlawrev-4023	337	24	be	be	AUX
inlawrev-4023	337	25	destroyed	destroy	VERB
inlawrev-4023	337	26	.	.	PUNCT
inlawrev-4023	338	1	^"^^	^"^^	PROPN
inlawrev-4023	338	2	k.	k.	PROPN
inlawrev-4023	338	3	miscellaneous	miscellaneous	ADJ
inlawrev-4023	338	4	tax	tax	NOUN
inlawrev-4023	338	5	statutory	statutory	ADJ
inlawrev-4023	338	6	provisions	provision	NOUN
inlawrev-4023	338	7	and	and	CCONJ
inlawrev-4023	338	8	other	other	ADJ
inlawrev-4023	338	9	tax	tax	NOUN
inlawrev-4023	338	10	statutory	statutory	ADJ
inlawrev-4023	338	11	provisions	provision	NOUN
inlawrev-4023	338	12	ic	ic	X
inlawrev-4023	338	13	6	6	NUM
inlawrev-4023	338	14	-	-	SYM
inlawrev-4023	338	15	8	8	NUM
inlawrev-4023	338	16	-	-	PUNCT
inlawrev-4023	338	17	12	12	NUM
inlawrev-4023	338	18	-	-	SYM
inlawrev-4023	338	19	1	1	NUM
inlawrev-4023	338	20	provides	provide	VERB
inlawrev-4023	338	21	that	that	SCONJ
inlawrev-4023	338	22	the	the	DET
inlawrev-4023	338	23	ncaa	ncaa	NOUN
inlawrev-4023	338	24	is	be	AUX
inlawrev-4023	338	25	added	add	VERB
inlawrev-4023	338	26	to	to	ADP
inlawrev-4023	338	27	the	the	DET
inlawrev-4023	338	28	nfl	nfl	PROPN
inlawrev-4023	338	29	as	as	ADP
inlawrev-4023	338	30	an	an	DET
inlawrev-4023	338	31	eligible	eligible	ADJ
inlawrev-4023	338	32	entity	entity	NOUN
inlawrev-4023	338	33	to	to	PART
inlawrev-4023	338	34	receive	receive	VERB
inlawrev-4023	338	35	tax	tax	NOUN
inlawrev-4023	338	36	incentives	incentive	NOUN
inlawrev-4023	338	37	if	if	SCONJ
inlawrev-4023	338	38	indianapolis	indianapolis	PROPN
inlawrev-4023	338	39	hosts	host	VERB
inlawrev-4023	338	40	a	a	DET
inlawrev-4023	338	41	qualified	qualified	ADJ
inlawrev-4023	338	42	event	event	NOUN
inlawrev-4023	338	43	.	.	PUNCT
inlawrev-4023	339	1	^"^^	^"^^	PROPN
inlawrev-4023	339	2	ic	ic	PROPN
inlawrev-4023	339	3	6	6	NUM
inlawrev-4023	339	4	-	-	SYM
inlawrev-4023	339	5	8	8	NUM
inlawrev-4023	339	6	-	-	PUNCT
inlawrev-4023	339	7	12	12	NUM
inlawrev-4023	339	8	-	-	SYM
inlawrev-4023	339	9	2	2	NUM
inlawrev-4023	339	10	provides	provide	VERB
inlawrev-4023	339	11	that	that	SCONJ
inlawrev-4023	339	12	the	the	DET
inlawrev-4023	339	13	men	man	NOUN
inlawrev-4023	339	14	's	's	PART
inlawrev-4023	339	15	or	or	CCONJ
inlawrev-4023	339	16	women	woman	NOUN
inlawrev-4023	339	17	's	's	PART
inlawrev-4023	339	18	final	final	ADJ
inlawrev-4023	339	19	four	four	NUM
inlawrev-4023	339	20	are	be	AUX
inlawrev-4023	339	21	added	add	VERB
inlawrev-4023	339	22	to	to	ADP
inlawrev-4023	339	23	the	the	DET
inlawrev-4023	339	24	super	super	ADJ
inlawrev-4023	339	25	bowl	bowl	NOUN
inlawrev-4023	339	26	as	as	ADP
inlawrev-4023	339	27	eligible	eligible	ADJ
inlawrev-4023	339	28	qualified	qualified	ADJ
inlawrev-4023	339	29	events	event	NOUN
inlawrev-4023	339	30	for	for	ADP
inlawrev-4023	339	31	which	which	PRON
inlawrev-4023	339	32	the	the	DET
inlawrev-4023	339	33	state	state	NOUN
inlawrev-4023	339	34	will	will	AUX
inlawrev-4023	339	35	provide	provide	VERB
inlawrev-4023	339	36	tax	tax	NOUN
inlawrev-4023	339	37	mcentives	mcentive	NOUN
inlawrev-4023	339	38	.	.	PUNCT
inlawrev-4023	340	1	ic	ic	PROPN
inlawrev-4023	340	2	6	6	NUM
inlawrev-4023	340	3	-	-	SYM
inlawrev-4023	340	4	8	8	NUM
inlawrev-4023	340	5	-	-	PUNCT
inlawrev-4023	340	6	12	12	NUM
inlawrev-4023	340	7	-	-	SYM
inlawrev-4023	340	8	3	3	NUM
inlawrev-4023	340	9	provides	provide	VERB
inlawrev-4023	340	10	that	that	SCONJ
inlawrev-4023	340	11	salaries	salary	NOUN
inlawrev-4023	340	12	and	and	CCONJ
inlawrev-4023	340	13	wages	wage	NOUN
inlawrev-4023	340	14	paid	pay	VERB
inlawrev-4023	340	15	to	to	ADP
inlawrev-4023	340	16	employees	employee	NOUN
inlawrev-4023	340	17	of	of	ADP
inlawrev-4023	340	18	the	the	DET
inlawrev-4023	340	19	ncaa	ncaa	NOUN
inlawrev-4023	340	20	that	that	PRON
inlawrev-4023	340	21	are	be	AUX
inlawrev-4023	340	22	normally	normally	ADV
inlawrev-4023	340	23	subject	subject	ADJ
inlawrev-4023	340	24	to	to	ADP
inlawrev-4023	340	25	adjusted	adjust	VERB
inlawrev-4023	340	26	gross	gross	ADJ
inlawrev-4023	340	27	income	income	NOUN
inlawrev-4023	340	28	tax	tax	NOUN
inlawrev-4023	340	29	will	will	AUX
inlawrev-4023	340	30	continue	continue	VERB
inlawrev-4023	340	31	to	to	PART
inlawrev-4023	340	32	be	be	AUX
inlawrev-4023	340	33	subject	subject	ADJ
inlawrev-4023	340	34	to	to	ADP
inlawrev-4023	340	35	adjusted	adjust	VERB
inlawrev-4023	340	36	gross	gross	ADJ
inlawrev-4023	340	37	income	income	NOUN
inlawrev-4023	340	38	tax	tax	NOUN
inlawrev-4023	340	39	,	,	PUNCT
inlawrev-4023	340	40	even	even	ADV
inlawrev-4023	340	41	if	if	SCONJ
inlawrev-4023	340	42	the	the	DET
inlawrev-4023	340	43	salaries	salary	NOUN
inlawrev-4023	340	44	and	and	CCONJ
inlawrev-4023	340	45	wages	wage	NOUN
inlawrev-4023	340	46	are	be	AUX
inlawrev-4023	340	47	paid	pay	VERB
inlawrev-4023	340	48	in	in	ADP
inlawrev-4023	340	49	connection	connection	NOUN
inlawrev-4023	340	50	with	with	ADP
inlawrev-4023	340	51	an	an	DET
inlawrev-4023	340	52	ncaa	ncaa	ADJ
inlawrev-4023	340	53	final	final	ADJ
inlawrev-4023	340	54	four	four	NUM
inlawrev-4023	340	55	event	event	NOUN
inlawrev-4023	340	56	.	.	PUNCT
inlawrev-4023	341	1	^"^^	^"^^	PROPN
inlawrev-4023	341	2	ic	ic	PROPN
inlawrev-4023	341	3	6	6	NUM
inlawrev-4023	341	4	-	-	SYM
inlawrev-4023	341	5	9	9	NUM
inlawrev-4023	341	6	-	-	SYM
inlawrev-4023	341	7	40	40	NUM
inlawrev-4023	341	8	authorizes	authorize	VERB
inlawrev-4023	341	9	steuben	steuben	PROPN
inlawrev-4023	341	10	county	county	PROPN
inlawrev-4023	341	11	to	to	PART
inlawrev-4023	341	12	adopt	adopt	VERB
inlawrev-4023	341	13	an	an	DET
inlawrev-4023	341	14	ordinance	ordinance	NOUN
inlawrev-4023	341	15	to	to	PART
inlawrev-4023	341	16	impose	impose	VERB
inlawrev-4023	341	17	a	a	DET
inlawrev-4023	341	18	1	1	NUM
inlawrev-4023	341	19	%	%	NOUN
inlawrev-4023	341	20	food	food	NOUN
inlawrev-4023	341	21	and	and	CCONJ
inlawrev-4023	341	22	beverage	beverage	NOUN
inlawrev-4023	341	23	tax	tax	NOUN
inlawrev-4023	341	24	.	.	PUNCT
inlawrev-4023	342	1	the	the	DET
inlawrev-4023	342	2	tax	tax	NOUN
inlawrev-4023	342	3	is	be	AUX
inlawrev-4023	342	4	effective	effective	ADJ
inlawrev-4023	342	5	after	after	ADP
inlawrev-4023	342	6	the	the	DET
inlawrev-4023	342	7	last	last	ADJ
inlawrev-4023	342	8	day	day	NOUN
inlawrev-4023	342	9	of	of	ADP
inlawrev-4023	342	10	the	the	DET
inlawrev-4023	342	11	month	month	NOUN
inlawrev-4023	342	12	that	that	PRON
inlawrev-4023	342	13	succeeds	succeed	VERB
inlawrev-4023	342	14	the	the	DET
inlawrev-4023	342	15	month	month	NOUN
inlawrev-4023	342	16	in	in	ADP
inlawrev-4023	342	17	which	which	PRON
inlawrev-4023	342	18	the	the	DET
inlawrev-4023	342	19	ordinance	ordinance	NOUN
inlawrev-4023	342	20	was	be	AUX
inlawrev-4023	342	21	adopted	adopt	VERB
inlawrev-4023	342	22	.	.	PUNCT
inlawrev-4023	343	1	one	one	NUM
inlawrev-4023	343	2	half	half	NOUN
inlawrev-4023	343	3	of	of	ADP
inlawrev-4023	343	4	the	the	DET
inlawrev-4023	343	5	revenue	revenue	NOUN
inlawrev-4023	343	6	will	will	AUX
inlawrev-4023	343	7	be	be	AUX
inlawrev-4023	343	8	distributed	distribute	VERB
inlawrev-4023	343	9	to	to	ADP
inlawrev-4023	343	10	the	the	DET
inlawrev-4023	343	11	city	city	NOUN
inlawrev-4023	343	12	of	of	ADP
inlawrev-4023	343	13	angola	angola	PROPN
inlawrev-4023	343	14	and	and	CCONJ
inlawrev-4023	343	15	the	the	DET
inlawrev-4023	343	16	remainder	remainder	NOUN
inlawrev-4023	343	17	is	be	AUX
inlawrev-4023	343	18	to	to	PART
inlawrev-4023	343	19	be	be	AUX
inlawrev-4023	343	20	used	use	VERB
inlawrev-4023	343	21	by	by	ADP
inlawrev-4023	343	22	the	the	DET
inlawrev-4023	343	23	county	county	NOUN
inlawrev-4023	343	24	.	.	PUNCT
inlawrev-4023	344	1	the	the	DET
inlawrev-4023	344	2	revenue	revenue	NOUN
inlawrev-4023	344	3	from	from	ADP
inlawrev-4023	344	4	the	the	DET
inlawrev-4023	344	5	tax	tax	NOUN
inlawrev-4023	344	6	can	can	AUX
inlawrev-4023	344	7	be	be	AUX
inlawrev-4023	344	8	used	use	VERB
inlawrev-4023	344	9	for	for	ADP
inlawrev-4023	344	10	infrastructure	infrastructure	NOUN
inlawrev-4023	344	11	improvements	improvement	NOUN
inlawrev-4023	344	12	,	,	PUNCT
inlawrev-4023	344	13	park	park	NOUN
inlawrev-4023	344	14	and	and	CCONJ
inlawrev-4023	344	15	recreation	recreation	NOUN
inlawrev-4023	344	16	improvements	improvement	NOUN
inlawrev-4023	344	17	,	,	PUNCT
inlawrev-4023	344	18	police	police	NOUN
inlawrev-4023	344	19	and	and	CCONJ
inlawrev-4023	344	20	law	law	NOUN
inlawrev-4023	344	21	enforcement	enforcement	NOUN
inlawrev-4023	344	22	purposes	purpose	NOUN
inlawrev-4023	344	23	,	,	PUNCT
inlawrev-4023	344	24	and	and	CCONJ
inlawrev-4023	344	25	bond	bond	NOUN
inlawrev-4023	344	26	obligations	obligation	NOUN
inlawrev-4023	344	27	for	for	ADP
inlawrev-4023	344	28	any	any	DET
inlawrev-4023	344	29	infrastructure	infrastructure	NOUN
inlawrev-4023	344	30	improvements	improvement	NOUN
inlawrev-4023	344	31	.	.	PUNCT
inlawrev-4023	345	1	^^	^^	NUM
inlawrev-4023	345	2	°	°	CCONJ
inlawrev-4023	345	3	ic	ic	PROPN
inlawrev-4023	345	4	4	4	NUM
inlawrev-4023	345	5	-	-	SYM
inlawrev-4023	345	6	35	35	NUM
inlawrev-4023	345	7	-	-	PUNCT
inlawrev-4023	345	8	8	8	NUM
inlawrev-4023	345	9	-	-	SYM
inlawrev-4023	345	10	3	3	NUM
inlawrev-4023	345	11	provides	provide	VERB
inlawrev-4023	345	12	that	that	SCONJ
inlawrev-4023	345	13	the	the	DET
inlawrev-4023	345	14	tax	tax	NOUN
inlawrev-4023	345	15	revenue	revenue	NOUN
inlawrev-4023	345	16	from	from	ADP
inlawrev-4023	345	17	the	the	DET
inlawrev-4023	345	18	slot	slot	NOUN
inlawrev-4023	345	19	machines	machine	NOUN
inlawrev-4023	345	20	at	at	ADP
inlawrev-4023	345	21	horse	horse	NOUN
inlawrev-4023	345	22	race	race	NOUN
inlawrev-4023	345	23	tracks	track	NOUN
inlawrev-4023	345	24	is	be	AUX
inlawrev-4023	345	25	to	to	PART
inlawrev-4023	345	26	be	be	AUX
inlawrev-4023	345	27	deposited	deposit	VERB
inlawrev-4023	345	28	in	in	ADP
inlawrev-4023	345	29	the	the	DET
inlawrev-4023	345	30	state	state	NOUN
inlawrev-4023	345	31	general	general	ADJ
inlawrev-4023	345	32	fund	fund	NOUN
inlawrev-4023	345	33	instead	instead	ADV
inlawrev-4023	345	34	of	of	ADP
inlawrev-4023	345	35	in	in	ADP
inlawrev-4023	345	36	the	the	DET
inlawrev-4023	345	37	property	property	NOUN
inlawrev-4023	345	38	tax	tax	NOUN
inlawrev-4023	345	39	reduction	reduction	NOUN
inlawrev-4023	345	40	trust	trust	NOUN
inlawrev-4023	345	41	fund	fund	PROPN
inlawrev-4023	345	42	,	,	PUNCT
inlawrev-4023	345	43	which	which	PRON
inlawrev-4023	345	44	has	have	AUX
inlawrev-4023	345	45	been	be	AUX
inlawrev-4023	345	46	eliminated	eliminate	VERB
inlawrev-4023	345	47	.	.	PUNCT
inlawrev-4023	346	1	^^^	^^^	X
inlawrev-4023	346	2	ic	ic	PROPN
inlawrev-4023	346	3	4	4	NUM
inlawrev-4023	346	4	-	-	SYM
inlawrev-4023	346	5	36	36	NUM
inlawrev-4023	346	6	-	-	PUNCT
inlawrev-4023	346	7	1	1	NUM
inlawrev-4023	346	8	-	-	SYM
inlawrev-4023	346	9	1	1	NUM
inlawrev-4023	346	10	to	to	ADP
inlawrev-4023	346	11	-9	-9	ADJ
inlawrev-4023	346	12	-	-	PUNCT
inlawrev-4023	346	13	7	7	NUM
inlawrev-4023	346	14	authorizes	authorize	VERB
inlawrev-4023	346	15	taverns	tavern	NOUN
inlawrev-4023	346	16	to	to	PART
inlawrev-4023	346	17	sell	sell	VERB
inlawrev-4023	346	18	pull	pull	NOUN
inlawrev-4023	346	19	tabs	tab	NOUN
inlawrev-4023	346	20	,	,	PUNCT
inlawrev-4023	346	21	tip	tip	NOUN
inlawrev-4023	346	22	boards	board	NOUN
inlawrev-4023	346	23	.	.	PUNCT
inlawrev-4023	347	1	142	142	NUM
inlawrev-4023	347	2	.	.	PUNCT
inlawrev-4023	348	1	i	i	PRON
inlawrev-4023	348	2	d.	d.	PROPN
inlawrev-4023	348	3	at	at	ADP
inlawrev-4023	348	4	1969	1969	NUM
inlawrev-4023	348	5	.	.	PUNCT
inlawrev-4023	349	1	143	143	NUM
inlawrev-4023	349	2	.	.	PUNCT
inlawrev-4023	350	1	/^.	/^.	PUNCT
inlawrev-4023	351	1	at	at	ADP
inlawrev-4023	351	2	1192	1192	NUM
inlawrev-4023	351	3	.	.	PUNCT
inlawrev-4023	352	1	144	144	NUM
inlawrev-4023	352	2	.	.	PUNCT
inlawrev-4023	353	1	i	i	PRON
inlawrev-4023	353	2	d.	d.	PROPN
inlawrev-4023	353	3	at	at	ADP
inlawrev-4023	353	4	1200	1200	NUM
inlawrev-4023	353	5	.	.	PUNCT
inlawrev-4023	354	1	145	145	NUM
inlawrev-4023	354	2	.	.	PUNCT
inlawrev-4023	354	3	mat	mat	NOUN
inlawrev-4023	354	4	1199	1199	NUM
inlawrev-4023	354	5	-	-	SYM
inlawrev-4023	354	6	1200	1200	NUM
inlawrev-4023	354	7	,	,	PUNCT
inlawrev-4023	354	8	146	146	NUM
inlawrev-4023	354	9	.	.	PUNCT
inlawrev-4023	354	10	mat	mat	NOUN
inlawrev-4023	354	11	1199	1199	NUM
inlawrev-4023	354	12	.	.	PUNCT
inlawrev-4023	355	1	147	147	NUM
inlawrev-4023	355	2	.	.	PUNCT
inlawrev-4023	356	1	i	i	PRON
inlawrev-4023	356	2	d.	d.	PROPN
inlawrev-4023	356	3	at	at	ADP
inlawrev-4023	356	4	1969	1969	NUM
inlawrev-4023	356	5	.	.	PUNCT
inlawrev-4023	357	1	148	148	NUM
inlawrev-4023	357	2	.	.	PUNCT
inlawrev-4023	358	1	i	i	PRON
inlawrev-4023	358	2	d.	d.	PROPN
inlawrev-4023	358	3	149	149	NUM
inlawrev-4023	358	4	.	.	PUNCT
inlawrev-4023	359	1	i	i	PRON
inlawrev-4023	359	2	d.	d.	PROPN
inlawrev-4023	359	3	at	at	ADP
inlawrev-4023	359	4	1970	1970	NUM
inlawrev-4023	359	5	.	.	PUNCT
inlawrev-4023	360	1	150	150	NUM
inlawrev-4023	360	2	.	.	PUNCT
inlawrev-4023	361	1	i	i	PRON
inlawrev-4023	361	2	d.	d.	PROPN
inlawrev-4023	361	3	at	at	ADP
inlawrev-4023	361	4	1415	1415	NUM
inlawrev-4023	361	5	-	-	SYM
inlawrev-4023	361	6	18	18	NUM
inlawrev-4023	361	7	.	.	PUNCT
inlawrev-4023	361	8	151	151	NUM
inlawrev-4023	361	9	.	.	PUNCT
inlawrev-4023	362	1	i	i	PRON
inlawrev-4023	362	2	d.	d.	PROPN
inlawrev-4023	362	3	at	at	ADP
inlawrev-4023	362	4	2339	2339	NUM
inlawrev-4023	362	5	.	.	PUNCT
inlawrev-4023	363	1	1230	1230	NUM
inlawrev-4023	363	2	indiana	indiana	PROPN
inlawrev-4023	363	3	law	law	PROPN
inlawrev-4023	363	4	review	review	NOUN
inlawrev-4023	363	5	[	[	X
inlawrev-4023	363	6	vol	vol	NOUN
inlawrev-4023	363	7	.	.	PUNCT
inlawrev-4023	364	1	42	42	NUM
inlawrev-4023	364	2	:	:	SYM
inlawrev-4023	364	3	1215	1215	NUM
inlawrev-4023	364	4	punchboards	punchboard	NOUN
inlawrev-4023	364	5	,	,	PUNCT
inlawrev-4023	364	6	and	and	CCONJ
inlawrev-4023	364	7	conduct	conduct	VERB
inlawrev-4023	364	8	raffles	raffle	NOUN
inlawrev-4023	364	9	.	.	PUNCT
inlawrev-4023	365	1	^^^	^^^	NOUN
inlawrev-4023	365	2	taverns	tavern	NOUN
inlawrev-4023	365	3	,	,	PUNCT
inlawrev-4023	365	4	manufacturers	manufacturer	NOUN
inlawrev-4023	365	5	,	,	PUNCT
inlawrev-4023	365	6	and	and	CCONJ
inlawrev-4023	365	7	distributors	distributor	NOUN
inlawrev-4023	365	8	are	be	AUX
inlawrev-4023	365	9	required	require	VERB
inlawrev-4023	365	10	to	to	PART
inlawrev-4023	365	11	be	be	AUX
inlawrev-4023	365	12	licensed	license	VERB
inlawrev-4023	365	13	by	by	ADP
inlawrev-4023	365	14	the	the	DET
inlawrev-4023	365	15	alcohol	alcohol	NOUN
inlawrev-4023	365	16	and	and	CCONJ
inlawrev-4023	365	17	tobacco	tobacco	NOUN
inlawrev-4023	365	18	commission	commission	NOUN
inlawrev-4023	365	19	before	before	SCONJ
inlawrev-4023	365	20	they	they	PRON
inlawrev-4023	365	21	can	can	AUX
inlawrev-4023	365	22	conduct	conduct	VERB
inlawrev-4023	365	23	gaming	gaming	NOUN
inlawrev-4023	365	24	or	or	CCONJ
inlawrev-4023	365	25	sell	sell	VERB
inlawrev-4023	365	26	gaming	gaming	NOUN
inlawrev-4023	365	27	equipment	equipment	NOUN
inlawrev-4023	365	28	.	.	PUNCT
inlawrev-4023	366	1	^^^	^^^	ADJ
inlawrev-4023	366	2	applicants	applicant	NOUN
inlawrev-4023	366	3	for	for	ADP
inlawrev-4023	366	4	a	a	DET
inlawrev-4023	366	5	license	license	NOUN
inlawrev-4023	366	6	must	must	AUX
inlawrev-4023	366	7	receive	receive	VERB
inlawrev-4023	366	8	a	a	DET
inlawrev-4023	366	9	tax	tax	NOUN
inlawrev-4023	366	10	clearance	clearance	NOUN
inlawrev-4023	366	11	from	from	ADP
inlawrev-4023	366	12	the	the	DET
inlawrev-4023	366	13	department	department	NOUN
inlawrev-4023	366	14	and	and	CCONJ
inlawrev-4023	366	15	may	may	AUX
inlawrev-4023	366	16	not	not	PART
inlawrev-4023	366	17	be	be	AUX
inlawrev-4023	366	18	on	on	ADP
inlawrev-4023	366	19	the	the	DET
inlawrev-4023	366	20	most	most	ADV
inlawrev-4023	366	21	recent	recent	ADJ
inlawrev-4023	366	22	tax	tax	NOUN
inlawrev-4023	366	23	warrant	warrant	NOUN
inlawrev-4023	366	24	list.^^"^	list.^^"^	VERB
inlawrev-4023	366	25	an	an	DET
inlawrev-4023	366	26	excise	excise	NOUN
inlawrev-4023	366	27	tax	tax	NOUN
inlawrev-4023	366	28	is	be	AUX
inlawrev-4023	366	29	imposed	impose	VERB
inlawrev-4023	366	30	on	on	ADP
inlawrev-4023	366	31	the	the	DET
inlawrev-4023	366	32	distribution	distribution	NOUN
inlawrev-4023	366	33	of	of	ADP
inlawrev-4023	366	34	gambling	gambling	NOUN
inlawrev-4023	366	35	games	game	NOUN
inlawrev-4023	366	36	in	in	ADP
inlawrev-4023	366	37	the	the	DET
inlawrev-4023	366	38	amount	amount	NOUN
inlawrev-4023	366	39	of	of	ADP
inlawrev-4023	366	40	10	10	NUM
inlawrev-4023	366	41	%	%	NOUN
inlawrev-4023	366	42	of	of	ADP
inlawrev-4023	366	43	the	the	DET
inlawrev-4023	366	44	price	price	NOUN
inlawrev-4023	366	45	paid	pay	VERB
inlawrev-4023	366	46	by	by	ADP
inlawrev-4023	366	47	the	the	DET
inlawrev-4023	366	48	retailer	retailer	NOUN
inlawrev-4023	366	49	that	that	PRON
inlawrev-4023	366	50	purchases	purchase	VERB
inlawrev-4023	366	51	the	the	DET
inlawrev-4023	366	52	games	game	NOUN
inlawrev-4023	366	53	.	.	PUNCT
inlawrev-4023	367	1	^^^	^^^	ADP
inlawrev-4023	367	2	the	the	DET
inlawrev-4023	367	3	entity	entity	NOUN
inlawrev-4023	367	4	distributing	distribute	VERB
inlawrev-4023	367	5	the	the	DET
inlawrev-4023	367	6	pull	pull	ADJ
inlawrev-4023	367	7	tabs	tab	NOUN
inlawrev-4023	367	8	,	,	PUNCT
inlawrev-4023	367	9	punchboards	punchboard	NOUN
inlawrev-4023	367	10	,	,	PUNCT
inlawrev-4023	367	11	or	or	CCONJ
inlawrev-4023	367	12	tip	tip	NOUN
inlawrev-4023	367	13	boards	board	NOUN
inlawrev-4023	367	14	is	be	AUX
inlawrev-4023	367	15	liable	liable	ADJ
inlawrev-4023	367	16	for	for	ADP
inlawrev-4023	367	17	the	the	DET
inlawrev-4023	367	18	tax.^^^	tax.^^^	PROPN
inlawrev-4023	367	19	the	the	DET
inlawrev-4023	367	20	department	department	NOUN
inlawrev-4023	367	21	will	will	AUX
inlawrev-4023	367	22	establish	establish	VERB
inlawrev-4023	367	23	procedures	procedure	NOUN
inlawrev-4023	367	24	for	for	SCONJ
inlawrev-4023	367	25	the	the	DET
inlawrev-4023	367	26	distributor	distributor	NOUN
inlawrev-4023	367	27	to	to	PART
inlawrev-4023	367	28	account	account	VERB
inlawrev-4023	367	29	for	for	ADP
inlawrev-4023	367	30	the	the	DET
inlawrev-4023	367	31	amount	amount	NOUN
inlawrev-4023	367	32	of	of	ADP
inlawrev-4023	367	33	tax	tax	NOUN
inlawrev-4023	367	34	collected	collect	VERB
inlawrev-4023	367	35	,	,	PUNCT
inlawrev-4023	367	36	the	the	DET
inlawrev-4023	367	37	number	number	NOUN
inlawrev-4023	367	38	of	of	ADP
inlawrev-4023	367	39	games	game	NOUN
inlawrev-4023	367	40	sold	sell	VERB
inlawrev-4023	367	41	,	,	PUNCT
inlawrev-4023	367	42	the	the	DET
inlawrev-4023	367	43	receipts	receipt	NOUN
inlawrev-4023	367	44	for	for	ADP
inlawrev-4023	367	45	the	the	DET
inlawrev-4023	367	46	sale	sale	NOUN
inlawrev-4023	367	47	of	of	ADP
inlawrev-4023	367	48	the	the	DET
inlawrev-4023	367	49	games	game	NOUN
inlawrev-4023	367	50	,	,	PUNCT
inlawrev-4023	367	51	and	and	CCONJ
inlawrev-4023	367	52	the	the	DET
inlawrev-4023	367	53	address	address	NOUN
inlawrev-4023	367	54	of	of	ADP
inlawrev-4023	367	55	each	each	DET
inlawrev-4023	367	56	retailer	retailer	NOUN
inlawrev-4023	367	57	that	that	PRON
inlawrev-4023	367	58	purchased	purchase	VERB
inlawrev-4023	367	59	games	game	NOUN
inlawrev-4023	367	60	from	from	ADP
inlawrev-4023	367	61	the	the	DET
inlawrev-4023	367	62	distributor	distributor	NOUN
inlawrev-4023	367	63	in	in	ADP
inlawrev-4023	367	64	the	the	DET
inlawrev-4023	367	65	previous	previous	ADJ
inlawrev-4023	367	66	calendar	calendar	NOUN
inlawrev-4023	367	67	month	month	NOUN
inlawrev-4023	367	68	.	.	PUNCT
inlawrev-4023	368	1	^^^	^^^	PUNCT
inlawrev-4023	368	2	all	all	DET
inlawrev-4023	368	3	taxes	taxis	NOUN
inlawrev-4023	368	4	are	be	AUX
inlawrev-4023	368	5	required	require	VERB
inlawrev-4023	368	6	to	to	PART
inlawrev-4023	368	7	be	be	AUX
inlawrev-4023	368	8	remitted	remit	VERB
inlawrev-4023	368	9	on	on	ADP
inlawrev-4023	368	10	a	a	DET
inlawrev-4023	368	11	monthly	monthly	ADJ
inlawrev-4023	368	12	basis	basis	NOUN
inlawrev-4023	368	13	.	.	PUNCT
inlawrev-4023	369	1	^^^	^^^	ADP
inlawrev-4023	369	2	the	the	DET
inlawrev-4023	369	3	department	department	NOUN
inlawrev-4023	369	4	shall	shall	AUX
inlawrev-4023	369	5	prescribe	prescribe	VERB
inlawrev-4023	369	6	the	the	DET
inlawrev-4023	369	7	forms	form	NOUN
inlawrev-4023	369	8	and	and	CCONJ
inlawrev-4023	369	9	reports	report	NOUN
inlawrev-4023	369	10	required	require	VERB
inlawrev-4023	369	11	to	to	PART
inlawrev-4023	369	12	be	be	AUX
inlawrev-4023	369	13	filed	file	VERB
inlawrev-4023	369	14	and	and	CCONJ
inlawrev-4023	369	15	the	the	DET
inlawrev-4023	369	16	contents	content	NOUN
inlawrev-4023	369	17	of	of	ADP
inlawrev-4023	369	18	the	the	DET
inlawrev-4023	369	19	reports	report	NOUN
inlawrev-4023	369	20	.	.	PUNCT
inlawrev-4023	370	1	^^^	^^^	NOUN
inlawrev-4023	370	2	the	the	DET
inlawrev-4023	370	3	department	department	NOUN
inlawrev-4023	370	4	is	be	AUX
inlawrev-4023	370	5	authorized	authorize	VERB
inlawrev-4023	370	6	to	to	PART
inlawrev-4023	370	7	audit	audit	VERB
inlawrev-4023	370	8	a	a	DET
inlawrev-4023	370	9	licensee	licensee	NOUN
inlawrev-4023	370	10	at	at	ADP
inlawrev-4023	370	11	any	any	DET
inlawrev-4023	370	12	time.^^^	time.^^^	NOUN
inlawrev-4023	370	13	the	the	DET
inlawrev-4023	370	14	department	department	NOUN
inlawrev-4023	370	15	shall	shall	AUX
inlawrev-4023	370	16	deposit	deposit	VERB
inlawrev-4023	370	17	all	all	DET
inlawrev-4023	370	18	taxes	taxis	NOUN
inlawrev-4023	370	19	in	in	ADP
inlawrev-4023	370	20	the	the	DET
inlawrev-4023	370	21	general	general	NOUN
inlawrev-4023	370	22	fund.^^	fund.^^	NOUN
inlawrev-4023	370	23	*	*	NOUN
inlawrev-4023	370	24	ic	ic	PROPN
inlawrev-4023	370	25	6	6	NUM
inlawrev-4023	370	26	-	-	SYM
inlawrev-4023	370	27	8.1	8.1	NUM
inlawrev-4023	370	28	-	-	PUNCT
inlawrev-4023	370	29	1	1	NUM
inlawrev-4023	370	30	-	-	SYM
inlawrev-4023	370	31	1	1	NUM
inlawrev-4023	370	32	provides	provide	VERB
inlawrev-4023	370	33	that	that	SCONJ
inlawrev-4023	370	34	the	the	DET
inlawrev-4023	370	35	type	type	NOUN
inlawrev-4023	370	36	n	n	PRON
inlawrev-4023	370	37	gambling	gambling	NOUN
inlawrev-4023	370	38	game	game	NOUN
inlawrev-4023	370	39	excise	excise	NOUN
inlawrev-4023	370	40	tax	tax	NOUN
inlawrev-4023	370	41	is	be	AUX
inlawrev-4023	370	42	a	a	DET
inlawrev-4023	370	43	listed	list	VERB
inlawrev-4023	370	44	tax.^^2	tax.^^2	NUM
inlawrev-4023	370	45	l.	l.	PROPN
inlawrev-4023	370	46	other	other	ADJ
inlawrev-4023	370	47	tax	tax	PROPN
inlawrev-4023	370	48	administration	administration	NOUN
inlawrev-4023	370	49	statutory	statutory	ADJ
inlawrev-4023	370	50	provisions	provision	NOUN
inlawrev-4023	370	51	ic	ic	X
inlawrev-4023	370	52	6	6	NUM
inlawrev-4023	370	53	-	-	SYM
inlawrev-4023	370	54	8.1	8.1	NUM
inlawrev-4023	370	55	-	-	PUNCT
inlawrev-4023	370	56	1	1	NUM
inlawrev-4023	370	57	-	-	SYM
inlawrev-4023	370	58	1	1	NUM
inlawrev-4023	370	59	repeals	repeal	NOUN
inlawrev-4023	370	60	the	the	DET
inlawrev-4023	370	61	reference	reference	NOUN
inlawrev-4023	370	62	to	to	ADP
inlawrev-4023	370	63	the	the	DET
inlawrev-4023	370	64	municipal	municipal	ADJ
inlawrev-4023	370	65	option	option	NOUN
inlawrev-4023	370	66	income	income	NOUN
inlawrev-4023	370	67	tax	tax	NOUN
inlawrev-4023	370	68	in	in	ADP
inlawrev-4023	370	69	the	the	DET
inlawrev-4023	370	70	listed	list	VERB
inlawrev-4023	370	71	taxes	taxis	NOUN
inlawrev-4023	370	72	.	.	PUNCT
inlawrev-4023	371	1	^^^	^^^	NOUN
inlawrev-4023	371	2	ic	ic	X
inlawrev-4023	371	3	6	6	NUM
inlawrev-4023	371	4	-	-	SYM
inlawrev-4023	371	5	8.1	8.1	NUM
inlawrev-4023	371	6	-	-	PUNCT
inlawrev-4023	371	7	7	7	NUM
inlawrev-4023	371	8	-	-	SYM
inlawrev-4023	371	9	1	1	NUM
inlawrev-4023	371	10	changes	change	NOUN
inlawrev-4023	371	11	a	a	DET
inlawrev-4023	371	12	reference	reference	NOUN
inlawrev-4023	371	13	from	from	ADP
inlawrev-4023	371	14	the	the	DET
inlawrev-4023	371	15	county	county	NOUN
inlawrev-4023	371	16	office	office	NOUN
inlawrev-4023	371	17	of	of	ADP
inlawrev-4023	371	18	family	family	NOUN
inlawrev-4023	371	19	and	and	CCONJ
inlawrev-4023	371	20	children	child	NOUN
inlawrev-4023	371	21	to	to	ADP
inlawrev-4023	371	22	the	the	DET
inlawrev-4023	371	23	local	local	ADJ
inlawrev-4023	371	24	office	office	NOUN
inlawrev-4023	371	25	of	of	ADP
inlawrev-4023	371	26	the	the	DET
inlawrev-4023	371	27	division	division	NOUN
inlawrev-4023	371	28	of	of	ADP
inlawrev-4023	371	29	family	family	NOUN
inlawrev-4023	371	30	resources	resource	NOUN
inlawrev-4023	371	31	.	.	PUNCT
inlawrev-4023	372	1	'	'	PUNCT
inlawrev-4023	372	2	^"^	^"^	PROPN
inlawrev-4023	372	3	ic	ic	PROPN
inlawrev-4023	372	4	6	6	NUM
inlawrev-4023	372	5	-	-	SYM
inlawrev-4023	372	6	8.1	8.1	NUM
inlawrev-4023	372	7	-	-	PUNCT
inlawrev-4023	372	8	8	8	NUM
inlawrev-4023	372	9	-	-	SYM
inlawrev-4023	372	10	8.7	8.7	NUM
inlawrev-4023	372	11	provides	provide	VERB
inlawrev-4023	372	12	that	that	SCONJ
inlawrev-4023	372	13	any	any	DET
inlawrev-4023	372	14	person	person	NOUN
inlawrev-4023	372	15	acting	act	VERB
inlawrev-4023	372	16	on	on	ADP
inlawrev-4023	372	17	behalf	behalf	NOUN
inlawrev-4023	372	18	of	of	ADP
inlawrev-4023	372	19	the	the	DET
inlawrev-4023	372	20	department	department	NOUN
inlawrev-4023	372	21	is	be	AUX
inlawrev-4023	372	22	not	not	PART
inlawrev-4023	372	23	liable	liable	ADJ
inlawrev-4023	372	24	for	for	ADP
inlawrev-4023	372	25	any	any	DET
inlawrev-4023	372	26	action	action	NOUN
inlawrev-4023	372	27	taken	take	VERB
inlawrev-4023	372	28	in	in	ADP
inlawrev-4023	372	29	good	good	ADJ
inlawrev-4023	372	30	faith	faith	NOUN
inlawrev-4023	372	31	to	to	PART
inlawrev-4023	372	32	collect	collect	VERB
inlawrev-4023	372	33	the	the	DET
inlawrev-4023	372	34	department	department	NOUN
inlawrev-4023	372	35	's	's	PART
inlawrev-4023	372	36	levy	levy	NOUN
inlawrev-4023	372	37	unless	unless	SCONJ
inlawrev-4023	372	38	the	the	DET
inlawrev-4023	372	39	action	action	NOUN
inlawrev-4023	372	40	is	be	AUX
inlawrev-4023	372	41	contrary	contrary	ADJ
inlawrev-4023	372	42	to	to	ADP
inlawrev-4023	372	43	the	the	DET
inlawrev-4023	372	44	department	department	NOUN
inlawrev-4023	372	45	's	's	PART
inlawrev-4023	372	46	direction	direction	NOUN
inlawrev-4023	372	47	,	,	PUNCT
inlawrev-4023	372	48	or	or	CCONJ
inlawrev-4023	372	49	the	the	DET
inlawrev-4023	372	50	person	person	NOUN
inlawrev-4023	372	51	acts	act	VERB
inlawrev-4023	372	52	with	with	ADP
inlawrev-4023	372	53	deliberate	deliberate	ADJ
inlawrev-4023	372	54	ignorance	ignorance	NOUN
inlawrev-4023	372	55	or	or	CCONJ
inlawrev-4023	372	56	disregard	disregard	NOUN
inlawrev-4023	372	57	of	of	ADP
inlawrev-4023	372	58	the	the	DET
inlawrev-4023	372	59	truth	truth	NOUN
inlawrev-4023	372	60	.	.	PUNCT
inlawrev-4023	373	1	*	*	PUNCT
inlawrev-4023	373	2	^^	^^	PUNCT
inlawrev-4023	373	3	ic	ic	NUM
inlawrev-4023	373	4	6	6	NUM
inlawrev-4023	373	5	-	-	SYM
inlawrev-4023	373	6	8.1	8.1	NUM
inlawrev-4023	373	7	-	-	PUNCT
inlawrev-4023	373	8	9	9	NUM
inlawrev-4023	373	9	-	-	SYM
inlawrev-4023	373	10	1	1	NUM
inlawrev-4023	373	11	changes	change	NOUN
inlawrev-4023	373	12	a	a	DET
inlawrev-4023	373	13	reference	reference	NOUN
inlawrev-4023	373	14	to	to	ADP
inlawrev-4023	373	15	an	an	DET
inlawrev-4023	373	16	internal	internal	ADJ
inlawrev-4023	373	17	code	code	NOUN
inlawrev-4023	373	18	cite.^^^	cite.^^^	PROPN
inlawrev-4023	373	19	152	152	NUM
inlawrev-4023	373	20	.	.	PUNCT
inlawrev-4023	374	1	i	i	PRON
inlawrev-4023	374	2	d.	d.	PROPN
inlawrev-4023	374	3	at	at	ADP
inlawrev-4023	374	4	1394	1394	NUM
inlawrev-4023	374	5	-	-	SYM
inlawrev-4023	374	6	1408	1408	NUM
inlawrev-4023	374	7	,	,	PUNCT
inlawrev-4023	374	8	153	153	NUM
inlawrev-4023	374	9	.	.	PUNCT
inlawrev-4023	375	1	i	i	PRON
inlawrev-4023	375	2	d.	d.	PROPN
inlawrev-4023	375	3	at	at	ADP
inlawrev-4023	375	4	1397	1397	NUM
inlawrev-4023	375	5	.	.	PUNCT
inlawrev-4023	376	1	154	154	NUM
inlawrev-4023	376	2	.	.	PUNCT
inlawrev-4023	377	1	i	i	PRON
inlawrev-4023	377	2	d.	d.	PROPN
inlawrev-4023	377	3	at	at	ADP
inlawrev-4023	377	4	1398	1398	NUM
inlawrev-4023	377	5	-	-	SYM
inlawrev-4023	377	6	99	99	NUM
inlawrev-4023	377	7	.	.	NOUN
inlawrev-4023	377	8	155	155	NUM
inlawrev-4023	377	9	.	.	PUNCT
inlawrev-4023	378	1	i	i	PRON
inlawrev-4023	378	2	d.	d.	PROPN
inlawrev-4023	378	3	at	at	ADP
inlawrev-4023	378	4	1399	1399	NUM
inlawrev-4023	378	5	-	-	SYM
inlawrev-4023	378	6	1400	1400	NUM
inlawrev-4023	378	7	,	,	PUNCT
inlawrev-4023	378	8	156	156	NUM
inlawrev-4023	378	9	.	.	PUNCT
inlawrev-4023	379	1	i	i	PRON
inlawrev-4023	379	2	d.	d.	PROPN
inlawrev-4023	379	3	157	157	NUM
inlawrev-4023	379	4	.	.	PUNCT
inlawrev-4023	380	1	i	i	PRON
inlawrev-4023	380	2	d.	d.	PROPN
inlawrev-4023	380	3	at	at	ADP
inlawrev-4023	380	4	1408	1408	NUM
inlawrev-4023	380	5	.	.	PUNCT
inlawrev-4023	381	1	158	158	NUM
inlawrev-4023	381	2	.	.	PUNCT
inlawrev-4023	382	1	i	i	PRON
inlawrev-4023	382	2	d.	d.	PROPN
inlawrev-4023	382	3	159	159	NUM
inlawrev-4023	382	4	.	.	PUNCT
inlawrev-4023	383	1	i	i	PRON
inlawrev-4023	383	2	d.	d.	PROPN
inlawrev-4023	383	3	160	160	NUM
inlawrev-4023	383	4	.	.	PUNCT
inlawrev-4023	384	1	i	i	PRON
inlawrev-4023	384	2	d.	d.	PROPN
inlawrev-4023	384	3	161	161	NUM
inlawrev-4023	384	4	.	.	PUNCT
inlawrev-4023	385	1	i	i	PRON
inlawrev-4023	385	2	d.	d.	PROPN
inlawrev-4023	385	3	162	162	NUM
inlawrev-4023	385	4	.	.	PUNCT
inlawrev-4023	386	1	i	i	PRON
inlawrev-4023	386	2	d.	d.	PROPN
inlawrev-4023	386	3	at	at	ADP
inlawrev-4023	386	4	1408	1408	NUM
inlawrev-4023	386	5	-	-	SYM
inlawrev-4023	386	6	09	09	NUM
inlawrev-4023	386	7	.	.	PUNCT
inlawrev-4023	386	8	163	163	NUM
inlawrev-4023	386	9	.	.	PUNCT
inlawrev-4023	387	1	/^.	/^.	PUNCT
inlawrev-4023	388	1	at	at	ADP
inlawrev-4023	388	2	2712	2712	NUM
inlawrev-4023	388	3	.	.	PUNCT
inlawrev-4023	389	1	164	164	NUM
inlawrev-4023	389	2	.	.	PUNCT
inlawrev-4023	390	1	/rf	/rf	ADJ
inlawrev-4023	390	2	.	.	PUNCT
inlawrev-4023	391	1	at	at	ADP
inlawrev-4023	391	2	2714	2714	NUM
inlawrev-4023	391	3	.	.	PUNCT
inlawrev-4023	392	1	165	165	NUM
inlawrev-4023	392	2	.	.	PUNCT
inlawrev-4023	393	1	/^.	/^.	PUNCT
inlawrev-4023	393	2	at	at	ADP
inlawrev-4023	393	3	21	21	NUM
inlawrev-4023	393	4	12	12	NUM
inlawrev-4023	393	5	.	.	PUNCT
inlawrev-4023	394	1	166	166	NUM
inlawrev-4023	394	2	.	.	PUNCT
inlawrev-4023	395	1	i	i	PRON
inlawrev-4023	395	2	d.	d.	PROPN
inlawrev-4023	395	3	at	at	ADP
inlawrev-4023	395	4	1977	1977	NUM
inlawrev-4023	395	5	.	.	PUNCT
inlawrev-4023	396	1	2009	2009	NUM
inlawrev-4023	396	2	]	]	PUNCT
inlawrev-4023	396	3	tax	tax	NOUN
inlawrev-4023	396	4	law	law	NOUN
inlawrev-4023	396	5	1231	1231	NUM
inlawrev-4023	396	6	n.	n.	PROPN
inlawrev-4023	396	7	indiana	indiana	PROPN
inlawrev-4023	396	8	tax	tax	PROPN
inlawrev-4023	396	9	court	court	NOUN
inlawrev-4023	396	10	opinions	opinion	NOUN
inlawrev-4023	396	11	and	and	CCONJ
inlawrev-4023	396	12	decisions	decision	NOUN
inlawrev-4023	396	13	the	the	DET
inlawrev-4023	396	14	indiana	indiana	PROPN
inlawrev-4023	396	15	tax	tax	PROPN
inlawrev-4023	396	16	court	court	NOUN
inlawrev-4023	396	17	published	publish	VERB
inlawrev-4023	396	18	fifteen	fifteen	NUM
inlawrev-4023	396	19	opinions	opinion	NOUN
inlawrev-4023	396	20	and	and	CCONJ
inlawrev-4023	396	21	decisions	decision	NOUN
inlawrev-4023	396	22	during	during	ADP
inlawrev-4023	396	23	2008	2008	NUM
inlawrev-4023	396	24	.	.	PUNCT
inlawrev-4023	397	1	four	four	NUM
inlawrev-4023	397	2	of	of	ADP
inlawrev-4023	397	3	the	the	DET
inlawrev-4023	397	4	cases	case	NOUN
inlawrev-4023	397	5	dealt	deal	VERB
inlawrev-4023	397	6	with	with	ADP
inlawrev-4023	397	7	the	the	DET
inlawrev-4023	397	8	sales	sale	NOUN
inlawrev-4023	397	9	and	and	CCONJ
inlawrev-4023	397	10	use	use	VERB
inlawrev-4023	397	11	taxes	taxis	NOUN
inlawrev-4023	397	12	,	,	PUNCT
inlawrev-4023	397	13	four	four	NUM
inlawrev-4023	397	14	cases	case	NOUN
inlawrev-4023	397	15	dealt	deal	VERB
inlawrev-4023	397	16	with	with	ADP
inlawrev-4023	397	17	the	the	DET
inlawrev-4023	397	18	income	income	NOUN
inlawrev-4023	397	19	taxes	taxis	NOUN
inlawrev-4023	397	20	,	,	PUNCT
inlawrev-4023	397	21	two	two	NUM
inlawrev-4023	397	22	cases	case	NOUN
inlawrev-4023	397	23	dealt	deal	VERB
inlawrev-4023	397	24	with	with	ADP
inlawrev-4023	397	25	the	the	DET
inlawrev-4023	397	26	property	property	NOUN
inlawrev-4023	397	27	taxes	taxis	NOUN
inlawrev-4023	397	28	,	,	PUNCT
inlawrev-4023	397	29	two	two	NUM
inlawrev-4023	397	30	cases	case	NOUN
inlawrev-4023	397	31	dealt	deal	VERB
inlawrev-4023	397	32	with	with	ADP
inlawrev-4023	397	33	the	the	DET
inlawrev-4023	397	34	inheritance	inheritance	NOUN
inlawrev-4023	397	35	tax	tax	NOUN
inlawrev-4023	397	36	,	,	PUNCT
inlawrev-4023	397	37	two	two	NUM
inlawrev-4023	397	38	cases	case	NOUN
inlawrev-4023	397	39	dealt	deal	VERB
inlawrev-4023	397	40	with	with	ADP
inlawrev-4023	397	41	state	state	NOUN
inlawrev-4023	397	42	and	and	CCONJ
inlawrev-4023	397	43	local	local	ADJ
inlawrev-4023	397	44	governments	government	NOUN
inlawrev-4023	397	45	,	,	PUNCT
inlawrev-4023	397	46	and	and	CCONJ
inlawrev-4023	397	47	one	one	NUM
inlawrev-4023	397	48	case	case	NOUN
inlawrev-4023	397	49	dealt	deal	VERB
inlawrev-4023	397	50	with	with	ADP
inlawrev-4023	397	51	the	the	DET
inlawrev-4023	397	52	financial	financial	ADJ
inlawrev-4023	397	53	institutions	institution	NOUN
inlawrev-4023	397	54	tax	tax	NOUN
inlawrev-4023	397	55	.	.	PUNCT
inlawrev-4023	398	1	a.	a.	NOUN
inlawrev-4023	398	2	sales	sale	NOUN
inlawrev-4023	398	3	and	and	CCONJ
inlawrev-4023	398	4	use	use	VERB
inlawrev-4023	398	5	tax	tax	NOUN
inlawrev-4023	398	6	cases	case	NOUN
inlawrev-4023	398	7	1	1	NUM
inlawrev-4023	398	8	.	.	PUNCT
inlawrev-4023	399	1	brambles	bramble	NOUN
inlawrev-4023	399	2	industries	industry	NOUN
inlawrev-4023	399	3	,	,	PUNCT
inlawrev-4023	399	4	inc	inc	PROPN
inlawrev-4023	399	5	.	.	PROPN
inlawrev-4023	400	1	v.	v.	PROPN
inlawrev-4023	400	2	indiana	indiana	PROPN
inlawrev-4023	400	3	department	department	PROPN
inlawrev-4023	400	4	of	of	ADP
inlawrev-4023	400	5	state	state	PROPN
inlawrev-4023	400	6	revenue	revenue	NOUN
inlawrev-4023	400	7	.	.	PUNCT
inlawrev-4023	401	1	'	'	PUNCT
inlawrev-4023	401	2	^^—in	^^—in	PUNCT
inlawrev-4023	401	3	brambles	bramble	NOUN
inlawrev-4023	401	4	,	,	PUNCT
inlawrev-4023	401	5	the	the	DET
inlawrev-4023	401	6	tax	tax	NOUN
inlawrev-4023	401	7	court	court	NOUN
inlawrev-4023	401	8	was	be	AUX
inlawrev-4023	401	9	presented	present	VERB
inlawrev-4023	401	10	with	with	ADP
inlawrev-4023	401	11	the	the	DET
inlawrev-4023	401	12	question	question	NOUN
inlawrev-4023	401	13	of	of	ADP
inlawrev-4023	401	14	whether	whether	SCONJ
inlawrev-4023	401	15	a	a	DET
inlawrev-4023	401	16	manufacturers	manufacturer	NOUN
inlawrev-4023	401	17	'	'	PART
inlawrev-4023	401	18	lease	lease	NOUN
inlawrev-4023	401	19	payment	payment	NOUN
inlawrev-4023	401	20	to	to	ADP
inlawrev-4023	401	21	the	the	DET
inlawrev-4023	401	22	petitioner	petitioner	NOUN
inlawrev-4023	401	23	were	be	AUX
inlawrev-4023	401	24	exempt	exempt	ADJ
inlawrev-4023	401	25	from	from	ADP
inlawrev-4023	401	26	indiana	indiana	PROPN
inlawrev-4023	401	27	'	'	PART
inlawrev-4023	401	28	s	s	PROPN
inlawrev-4023	401	29	sales	sale	NOUN
inlawrev-4023	401	30	tax	tax	NOUN
inlawrev-4023	401	31	under	under	ADP
inlawrev-4023	401	32	either	either	CCONJ
inlawrev-4023	401	33	the	the	DET
inlawrev-4023	401	34	sale	sale	NOUN
inlawrev-4023	401	35	for	for	ADP
inlawrev-4023	401	36	resale	resale	NOUN
inlawrev-4023	401	37	exemption	exemption	NOUN
inlawrev-4023	401	38	or	or	CCONJ
inlawrev-4023	401	39	the	the	DET
inlawrev-4023	401	40	nonretumable	nonretumable	ADJ
inlawrev-4023	401	41	container	container	NOUN
inlawrev-4023	401	42	exemption	exemption	NOUN
inlawrev-4023	401	43	.	.	PUNCT
inlawrev-4023	402	1	^^^	^^^	PUNCT
inlawrev-4023	402	2	the	the	DET
inlawrev-4023	402	3	petitioners	petitioner	NOUN
inlawrev-4023	402	4	also	also	ADV
inlawrev-4023	402	5	contended	contend	VERB
inlawrev-4023	402	6	that	that	SCONJ
inlawrev-4023	402	7	taxing	tax	VERB
inlawrev-4023	402	8	the	the	DET
inlawrev-4023	402	9	lease	lease	NOUN
inlawrev-4023	402	10	payments	payment	NOUN
inlawrev-4023	402	11	in	in	ADP
inlawrev-4023	402	12	question	question	NOUN
inlawrev-4023	402	13	violated	violate	VERB
inlawrev-4023	402	14	the	the	DET
inlawrev-4023	402	15	equal	equal	ADJ
inlawrev-4023	402	16	protection	protection	NOUN
inlawrev-4023	402	17	clause	clause	NOUN
inlawrev-4023	402	18	of	of	ADP
inlawrev-4023	402	19	the	the	DET
inlawrev-4023	402	20	federal	federal	ADJ
inlawrev-4023	402	21	constitution	constitution	NOUN
inlawrev-4023	402	22	and	and	CCONJ
inlawrev-4023	402	23	the	the	DET
inlawrev-4023	402	24	privileges	privilege	NOUN
inlawrev-4023	402	25	and	and	CCONJ
inlawrev-4023	402	26	immunities	immunity	NOUN
inlawrev-4023	402	27	clause	clause	NOUN
inlawrev-4023	402	28	of	of	ADP
inlawrev-4023	402	29	the	the	DET
inlawrev-4023	402	30	state	state	NOUN
inlawrev-4023	402	31	constitution	constitution	NOUN
inlawrev-4023	402	32	.	.	PUNCT
inlawrev-4023	403	1	^^^	^^^	NOUN
inlawrev-4023	403	2	brambles	bramble	NOUN
inlawrev-4023	403	3	industries	industry	NOUN
inlawrev-4023	403	4	(	(	PUNCT
inlawrev-4023	403	5	chep	chep	NOUN
inlawrev-4023	403	6	)	)	PUNCT
inlawrev-4023	403	7	filed	file	VERB
inlawrev-4023	403	8	claims	claim	NOUN
inlawrev-4023	403	9	for	for	ADP
inlawrev-4023	403	10	refund	refund	NOUN
inlawrev-4023	403	11	of	of	ADP
inlawrev-4023	403	12	the	the	DET
inlawrev-4023	403	13	indiana	indiana	PROPN
inlawrev-4023	403	14	sales	sale	NOUN
inlawrev-4023	403	15	tax	tax	NOUN
inlawrev-4023	403	16	on	on	ADP
inlawrev-4023	403	17	behalf	behalf	NOUN
inlawrev-4023	403	18	of	of	ADP
inlawrev-4023	403	19	numerous	numerous	ADJ
inlawrev-4023	403	20	manufacturers	manufacturer	NOUN
inlawrev-4023	403	21	who	who	PRON
inlawrev-4023	403	22	leased	lease	VERB
inlawrev-4023	403	23	pallets	pallet	NOUN
inlawrev-4023	403	24	from	from	ADP
inlawrev-4023	403	25	chep.^^	chep.^^	NOUN
inlawrev-4023	403	26	°	°	ADP
inlawrev-4023	403	27	the	the	DET
inlawrev-4023	403	28	manufacturers	manufacturer	NOUN
inlawrev-4023	403	29	paid	pay	VERB
inlawrev-4023	403	30	state	state	NOUN
inlawrev-4023	403	31	sales	sale	NOUN
inlawrev-4023	403	32	tax	tax	NOUN
inlawrev-4023	403	33	on	on	ADP
inlawrev-4023	403	34	those	those	DET
inlawrev-4023	403	35	lease	lease	NOUN
inlawrev-4023	403	36	payments	payment	NOUN
inlawrev-4023	403	37	.	.	PUNCT
inlawrev-4023	404	1	'^	'^	AUX
inlawrev-4023	404	2	'	'	PUNCT
inlawrev-4023	404	3	the	the	DET
inlawrev-4023	404	4	manufacturers	manufacturer	NOUN
inlawrev-4023	404	5	authorized	authorize	VERB
inlawrev-4023	404	6	chep	chep	NOUN
inlawrev-4023	404	7	to	to	PART
inlawrev-4023	404	8	seek	seek	VERB
inlawrev-4023	404	9	refunds	refund	NOUN
inlawrev-4023	404	10	on	on	ADP
inlawrev-4023	404	11	the	the	DET
inlawrev-4023	404	12	lease	lease	NOUN
inlawrev-4023	404	13	payments	payment	NOUN
inlawrev-4023	404	14	,	,	PUNCT
inlawrev-4023	404	15	and	and	CCONJ
inlawrev-4023	404	16	chep	chep	NOUN
inlawrev-4023	404	17	,	,	PUNCT
inlawrev-4023	404	18	in	in	ADP
inlawrev-4023	404	19	turn	turn	NOUN
inlawrev-4023	404	20	,	,	PUNCT
inlawrev-4023	404	21	agreed	agree	VERB
inlawrev-4023	404	22	to	to	PART
inlawrev-4023	404	23	distribute	distribute	VERB
inlawrev-4023	404	24	any	any	DET
inlawrev-4023	404	25	refund	refund	NOUN
inlawrev-4023	404	26	to	to	ADP
inlawrev-4023	404	27	the	the	DET
inlawrev-4023	404	28	manufacturers	manufacturer	NOUN
inlawrev-4023	404	29	.	.	PUNCT
inlawrev-4023	405	1	^^^	^^^	ADP
inlawrev-4023	405	2	the	the	DET
inlawrev-4023	405	3	tax	tax	NOUN
inlawrev-4023	405	4	court	court	NOUN
inlawrev-4023	405	5	explained	explain	VERB
inlawrev-4023	405	6	how	how	SCONJ
inlawrev-4023	405	7	the	the	DET
inlawrev-4023	405	8	leasing	leasing	NOUN
inlawrev-4023	405	9	transactions	transaction	NOUN
inlawrev-4023	405	10	were	be	AUX
inlawrev-4023	405	11	structured	structure	VERB
inlawrev-4023	405	12	:	:	PUNCT
inlawrev-4023	405	13	during	during	ADP
inlawrev-4023	405	14	the	the	DET
inlawrev-4023	405	15	years	year	NOUN
inlawrev-4023	405	16	at	at	ADP
inlawrev-4023	405	17	issue	issue	NOUN
inlawrev-4023	405	18	,	,	PUNCT
inlawrev-4023	405	19	the	the	DET
inlawrev-4023	405	20	manufacturers	manufacturer	NOUN
inlawrev-4023	405	21	leased	lease	VERB
inlawrev-4023	405	22	shipping	shipping	NOUN
inlawrev-4023	405	23	pallets	pallet	NOUN
inlawrev-4023	405	24	from	from	ADP
inlawrev-4023	405	25	chep	chep	NOUN
inlawrev-4023	405	26	.	.	PUNCT
inlawrev-4023	406	1	pursuant	pursuant	ADJ
inlawrev-4023	406	2	to	to	ADP
inlawrev-4023	406	3	their	their	PRON
inlawrev-4023	406	4	lease	lease	NOUN
inlawrev-4023	406	5	agreements	agreement	NOUN
inlawrev-4023	406	6	,	,	PUNCT
inlawrev-4023	406	7	the	the	DET
inlawrev-4023	406	8	manufacturers	manufacturer	NOUN
inlawrev-4023	406	9	could	could	AUX
inlawrev-4023	406	10	only	only	ADV
inlawrev-4023	406	11	use	use	VERB
inlawrev-4023	406	12	the	the	DET
inlawrev-4023	406	13	pallets	pallet	NOUN
inlawrev-4023	406	14	to	to	PART
inlawrev-4023	406	15	ship	ship	VERB
inlawrev-4023	406	16	their	their	PRON
inlawrev-4023	406	17	products	product	NOUN
inlawrev-4023	406	18	to	to	ADP
inlawrev-4023	406	19	those	those	DET
inlawrev-4023	406	20	retailers	retailer	NOUN
inlawrev-4023	406	21	who	who	PRON
inlawrev-4023	406	22	had	have	VERB
inlawrev-4023	406	23	separate	separate	ADJ
inlawrev-4023	406	24	agreements	agreement	NOUN
inlawrev-4023	406	25	with	with	ADP
inlawrev-4023	406	26	chep	chep	NOUN
inlawrev-4023	406	27	for	for	ADP
inlawrev-4023	406	28	the	the	DET
inlawrev-4023	406	29	return	return	NOUN
inlawrev-4023	406	30	of	of	ADP
inlawrev-4023	406	31	the	the	DET
inlawrev-4023	406	32	pallets	pallet	NOUN
inlawrev-4023	406	33	.	.	PUNCT
inlawrev-4023	407	1	when	when	SCONJ
inlawrev-4023	407	2	the	the	DET
inlawrev-4023	407	3	manufacturers	manufacturer	NOUN
inlawrev-4023	407	4	shipped	ship	VERB
inlawrev-4023	407	5	their	their	PRON
inlawrev-4023	407	6	products	product	NOUN
inlawrev-4023	407	7	to	to	ADP
inlawrev-4023	407	8	those	those	DET
inlawrev-4023	407	9	retailers	retailer	NOUN
inlawrev-4023	407	10	,	,	PUNCT
inlawrev-4023	407	11	they	they	PRON
inlawrev-4023	407	12	were	be	AUX
inlawrev-4023	407	13	required	require	VERB
inlawrev-4023	407	14	to	to	PART
inlawrev-4023	407	15	notify	notify	VERB
inlawrev-4023	407	16	chep	chep	NOUN
inlawrev-4023	407	17	as	as	ADP
inlawrev-4023	407	18	to	to	ADP
inlawrev-4023	407	19	the	the	DET
inlawrev-4023	407	20	quantity	quantity	NOUN
inlawrev-4023	407	21	and	and	CCONJ
inlawrev-4023	407	22	location	location	NOUN
inlawrev-4023	407	23	of	of	ADP
inlawrev-4023	407	24	the	the	DET
inlawrev-4023	407	25	pallets	pallet	NOUN
inlawrev-4023	407	26	.	.	PUNCT
inlawrev-4023	408	1	^^^	^^^	PUNCT
inlawrev-4023	408	2	pursuant	pursuant	VERB
inlawrev-4023	408	3	to	to	ADP
inlawrev-4023	408	4	ic	ic	PROPN
inlawrev-4023	408	5	6	6	NUM
inlawrev-4023	408	6	-	-	SYM
inlawrev-4023	408	7	2.5	2.5	NUM
inlawrev-4023	408	8	-	-	PUNCT
inlawrev-4023	408	9	2	2	NUM
inlawrev-4023	408	10	-	-	SYM
inlawrev-4023	408	11	1	1	NUM
inlawrev-4023	408	12	,	,	PUNCT
inlawrev-4023	408	13	the	the	DET
inlawrev-4023	408	14	indiana	indiana	PROPN
inlawrev-4023	408	15	sales	sale	NOUN
inlawrev-4023	408	16	tax	tax	NOUN
inlawrev-4023	408	17	was	be	AUX
inlawrev-4023	408	18	imposed	impose	VERB
inlawrev-4023	408	19	on	on	ADP
inlawrev-4023	408	20	the	the	DET
inlawrev-4023	408	21	above	above	ADJ
inlawrev-4023	408	22	referenced	referenced	ADJ
inlawrev-4023	408	23	transaction	transaction	NOUN
inlawrev-4023	408	24	.	.	PUNCT
inlawrev-4023	409	1	^^"^	^^"^	VERB
inlawrev-4023	409	2	the	the	DET
inlawrev-4023	409	3	tax	tax	NOUN
inlawrev-4023	409	4	court	court	NOUN
inlawrev-4023	409	5	found	find	VERB
inlawrev-4023	409	6	that	that	SCONJ
inlawrev-4023	409	7	"	"	PUNCT
inlawrev-4023	409	8	[	[	X
inlawrev-4023	409	9	t]here	t]here	PROPN
inlawrev-4023	409	10	is	be	AUX
inlawrev-4023	409	11	no	no	DET
inlawrev-4023	409	12	dispute	dispute	NOUN
inlawrev-4023	409	13	here	here	ADV
inlawrev-4023	409	14	that	that	SCONJ
inlawrev-4023	409	15	the	the	DET
inlawrev-4023	409	16	manufacturers	manufacturer	NOUN
inlawrev-4023	409	17	'	'	PART
inlawrev-4023	409	18	leasing	leasing	NOUN
inlawrev-4023	409	19	of	of	ADP
inlawrev-4023	409	20	pallets	pallet	NOUN
inlawrev-4023	409	21	from	from	ADP
inlawrev-4023	409	22	chep	chep	NOUN
inlawrev-4023	409	23	is	be	AUX
inlawrev-4023	409	24	a	a	DET
inlawrev-4023	409	25	retail	retail	ADJ
inlawrev-4023	409	26	transaction	transaction	NOUN
inlawrev-4023	409	27	.	.	PUNCT
inlawrev-4023	410	1	"'^^	"'^^	PROPN
inlawrev-4023	410	2	however	however	ADV
inlawrev-4023	410	3	,	,	PUNCT
inlawrev-4023	410	4	the	the	DET
inlawrev-4023	410	5	manufacturers	manufacturer	NOUN
inlawrev-4023	410	6	claimed	claim	VERB
inlawrev-4023	410	7	that	that	SCONJ
inlawrev-4023	410	8	two	two	NUM
inlawrev-4023	410	9	indiana	indiana	PROPN
inlawrev-4023	410	10	exemptions	exemption	NOUN
inlawrev-4023	410	11	from	from	ADP
inlawrev-4023	410	12	the	the	DET
inlawrev-4023	410	13	state	state	NOUN
inlawrev-4023	410	14	sales	sale	NOUN
inlawrev-4023	410	15	tax	tax	NOUN
inlawrev-4023	410	16	were	be	AUX
inlawrev-4023	410	17	applicable	applicable	ADJ
inlawrev-4023	410	18	to	to	ADP
inlawrev-4023	410	19	their	their	PRON
inlawrev-4023	410	20	transactions	transaction	NOUN
inlawrev-4023	410	21	.	.	PUNCT
inlawrev-4023	411	1	'^^	'^^	NUM
inlawrev-4023	411	2	a.	a.	NOUN
inlawrev-4023	411	3	sale	sale	NOUN
inlawrev-4023	411	4	for	for	ADP
inlawrev-4023	411	5	resale	resale	NOUN
inlawrev-4023	411	6	exemption.—indiana	exemption.—indiana	NUM
inlawrev-4023	411	7	law	law	NOUN
inlawrev-4023	411	8	exempts	exempt	VERB
inlawrev-4023	411	9	certain	certain	ADJ
inlawrev-4023	411	10	transactions	transaction	NOUN
inlawrev-4023	411	11	167	167	NUM
inlawrev-4023	411	12	.	.	PUNCT
inlawrev-4023	412	1	892	892	NUM
inlawrev-4023	412	2	n.e.2d	n.e.2d	NOUN
inlawrev-4023	412	3	1287	1287	NUM
inlawrev-4023	412	4	(	(	PUNCT
inlawrev-4023	412	5	ind	ind	NOUN
inlawrev-4023	412	6	.	.	PUNCT
inlawrev-4023	413	1	tax	tax	PROPN
inlawrev-4023	413	2	ct	ct	PROPN
inlawrev-4023	413	3	.	.	PROPN
inlawrev-4023	413	4	2008	2008	NUM
inlawrev-4023	413	5	)	)	PUNCT
inlawrev-4023	413	6	.	.	PUNCT
inlawrev-4023	414	1	168	168	NUM
inlawrev-4023	414	2	.	.	PUNCT
inlawrev-4023	415	1	i	i	PRON
inlawrev-4023	415	2	d.	d.	PROPN
inlawrev-4023	415	3	at	at	ADP
inlawrev-4023	415	4	1288	1288	NUM
inlawrev-4023	415	5	.	.	PUNCT
inlawrev-4023	416	1	169	169	NUM
inlawrev-4023	416	2	.	.	PUNCT
inlawrev-4023	417	1	i	i	PRON
inlawrev-4023	417	2	d.	d.	PROPN
inlawrev-4023	417	3	170	170	NUM
inlawrev-4023	417	4	.	.	PUNCT
inlawrev-4023	418	1	i	i	PRON
inlawrev-4023	418	2	d.	d.	PROPN
inlawrev-4023	418	3	at	at	ADP
inlawrev-4023	418	4	1289	1289	NUM
inlawrev-4023	418	5	.	.	PUNCT
inlawrev-4023	419	1	171	171	NUM
inlawrev-4023	419	2	.	.	PUNCT
inlawrev-4023	420	1	i	i	PRON
inlawrev-4023	420	2	d.	d.	PROPN
inlawrev-4023	420	3	172	172	NUM
inlawrev-4023	420	4	.	.	PUNCT
inlawrev-4023	421	1	i	i	PRON
inlawrev-4023	421	2	d.	d.	PROPN
inlawrev-4023	421	3	173	173	NUM
inlawrev-4023	421	4	.	.	PUNCT
inlawrev-4023	422	1	i	i	PRON
inlawrev-4023	422	2	d.	d.	PROPN
inlawrev-4023	422	3	174	174	NUM
inlawrev-4023	422	4	.	.	PUNCT
inlawrev-4023	423	1	i	i	PRON
inlawrev-4023	423	2	d.	d.	PROPN
inlawrev-4023	423	3	175	175	NUM
inlawrev-4023	423	4	.	.	PUNCT
inlawrev-4023	424	1	i	i	PRON
inlawrev-4023	424	2	d.	d.	PROPN
inlawrev-4023	424	3	(	(	PUNCT
inlawrev-4023	424	4	citing	cite	VERB
inlawrev-4023	424	5	ind	ind	NOUN
inlawrev-4023	424	6	.	.	PUNCT
inlawrev-4023	425	1	code	code	PROPN
inlawrev-4023	425	2	§	§	PROPN
inlawrev-4023	425	3	6	6	NUM
inlawrev-4023	425	4	-	-	SYM
inlawrev-4023	425	5	2.5	2.5	NUM
inlawrev-4023	425	6	-	-	PUNCT
inlawrev-4023	425	7	4	4	NUM
inlawrev-4023	425	8	-	-	NUM
inlawrev-4023	425	9	10(a	10(a	NUM
inlawrev-4023	425	10	)	)	PUNCT
inlawrev-4023	425	11	(	(	PUNCT
inlawrev-4023	425	12	2006	2006	NUM
inlawrev-4023	425	13	)	)	PUNCT
inlawrev-4023	425	14	)	)	PUNCT
inlawrev-4023	425	15	176	176	NUM
inlawrev-4023	425	16	.	.	PUNCT
inlawrev-4023	426	1	i	i	PRON
inlawrev-4023	426	2	d.	d.	PROPN
inlawrev-4023	426	3	1232	1232	NUM
inlawrev-4023	426	4	e^jdiana	e^jdiana	PROPN
inlawrev-4023	426	5	law	law	PROPN
inlawrev-4023	426	6	review	review	NOUN
inlawrev-4023	426	7	[	[	X
inlawrev-4023	426	8	vol	vol	NOUN
inlawrev-4023	426	9	.	.	PUNCT
inlawrev-4023	427	1	42	42	NUM
inlawrev-4023	427	2	:	:	PUNCT
inlawrev-4023	427	3	1215	1215	NUM
inlawrev-4023	427	4	involving	involve	VERB
inlawrev-4023	427	5	tangible	tangible	ADJ
inlawrev-4023	427	6	property	property	NOUN
inlawrev-4023	427	7	from	from	ADP
inlawrev-4023	427	8	the	the	DET
inlawrev-4023	427	9	state	state	NOUN
inlawrev-4023	427	10	's	's	PART
inlawrev-4023	427	11	sales	sale	NOUN
inlawrev-4023	427	12	tax	tax	NOUN
inlawrev-4023	427	13	"	"	PUNCT
inlawrev-4023	427	14	if	if	SCONJ
inlawrev-4023	427	15	the	the	DET
inlawrev-4023	427	16	person	person	NOUN
inlawrev-4023	427	17	acquiring	acquire	VERB
inlawrev-4023	427	18	the	the	DET
inlawrev-4023	427	19	property	property	NOUN
inlawrev-4023	427	20	acquires	acquire	VERB
inlawrev-4023	427	21	it	it	PRON
inlawrev-4023	427	22	for	for	ADP
inlawrev-4023	427	23	resale	resale	NOUN
inlawrev-4023	427	24	,	,	PUNCT
inlawrev-4023	427	25	rental	rental	NOUN
inlawrev-4023	427	26	,	,	PUNCT
inlawrev-4023	427	27	or	or	CCONJ
inlawrev-4023	427	28	leasing	leasing	NOUN
inlawrev-4023	427	29	in	in	ADP
inlawrev-4023	427	30	the	the	DET
inlawrev-4023	427	31	ordinary	ordinary	ADJ
inlawrev-4023	427	32	course	course	NOUN
inlawrev-4023	427	33	of	of	ADP
inlawrev-4023	427	34	the	the	DET
inlawrev-4023	427	35	person	person	NOUN
inlawrev-4023	427	36	's	's	PART
inlawrev-4023	427	37	business	business	NOUN
inlawrev-4023	427	38	.	.	PUNCT
inlawrev-4023	427	39	"^^^	"^^^	PUNCT
inlawrev-4023	428	1	additionally	additionally	ADV
inlawrev-4023	428	2	,	,	PUNCT
inlawrev-4023	428	3	"	"	PUNCT
inlawrev-4023	428	4	in	in	ADP
inlawrev-4023	428	5	order	order	NOUN
inlawrev-4023	428	6	to	to	PART
inlawrev-4023	428	7	show	show	VERB
inlawrev-4023	428	8	entitlement	entitlement	NOUN
inlawrev-4023	428	9	to	to	ADP
inlawrev-4023	428	10	the	the	DET
inlawrev-4023	428	11	sale	sale	NOUN
inlawrev-4023	428	12	for	for	ADP
inlawrev-4023	428	13	resale	resale	NOUN
inlawrev-4023	428	14	exemption	exemption	NOUN
inlawrev-4023	428	15	,	,	PUNCT
inlawrev-4023	428	16	the	the	DET
inlawrev-4023	428	17	taxpayer	taxpayer	NOUN
inlawrev-4023	428	18	must	must	AUX
inlawrev-4023	428	19	demonstrate	demonstrate	VERB
inlawrev-4023	428	20	that	that	SCONJ
inlawrev-4023	428	21	it	it	PRON
inlawrev-4023	428	22	received	receive	VERB
inlawrev-4023	428	23	itemized	itemize	VERB
inlawrev-4023	428	24	consideration	consideration	NOUN
inlawrev-4023	428	25	for	for	ADP
inlawrev-4023	428	26	the	the	DET
inlawrev-4023	428	27	item	item	NOUN
inlawrev-4023	428	28	.	.	PUNCT
inlawrev-4023	428	29	"^^^	"^^^	PUNCT
inlawrev-4023	429	1	the	the	DET
inlawrev-4023	429	2	tax	tax	NOUN
inlawrev-4023	429	3	court	court	NOUN
inlawrev-4023	429	4	noted	note	VERB
inlawrev-4023	429	5	that	that	SCONJ
inlawrev-4023	429	6	,	,	PUNCT
inlawrev-4023	429	7	"	"	PUNCT
inlawrev-4023	429	8	separate	separate	ADJ
inlawrev-4023	429	9	bargaining	bargaining	NOUN
inlawrev-4023	429	10	must	must	AUX
inlawrev-4023	429	11	occur	occur	VERB
inlawrev-4023	429	12	between	between	ADP
inlawrev-4023	429	13	the	the	DET
inlawrev-4023	429	14	customer	customer	NOUN
inlawrev-4023	429	15	and	and	CCONJ
inlawrev-4023	429	16	the	the	DET
inlawrev-4023	429	17	taxpayer	taxpayer	NOUN
inlawrev-4023	429	18	for	for	ADP
inlawrev-4023	429	19	the	the	DET
inlawrev-4023	429	20	exchange	exchange	NOUN
inlawrev-4023	429	21	of	of	ADP
inlawrev-4023	429	22	that	that	DET
inlawrev-4023	429	23	particular	particular	ADJ
inlawrev-4023	429	24	item	item	NOUN
inlawrev-4023	429	25	.	.	PUNCT
inlawrev-4023	429	26	"^^^	"^^^	PUNCT
inlawrev-4023	430	1	because	because	SCONJ
inlawrev-4023	430	2	the	the	DET
inlawrev-4023	430	3	petitioner	petitioner	NOUN
inlawrev-4023	430	4	did	do	AUX
inlawrev-4023	430	5	not	not	PART
inlawrev-4023	430	6	meet	meet	VERB
inlawrev-4023	430	7	its	its	PRON
inlawrev-4023	430	8	burden	burden	NOUN
inlawrev-4023	430	9	of	of	ADP
inlawrev-4023	430	10	proving	prove	VERB
inlawrev-4023	430	11	the	the	DET
inlawrev-4023	430	12	elements	element	NOUN
inlawrev-4023	430	13	of	of	ADP
inlawrev-4023	430	14	the	the	DET
inlawrev-4023	430	15	exemption	exemption	NOUN
inlawrev-4023	430	16	(	(	PUNCT
inlawrev-4023	430	17	specifically	specifically	ADV
inlawrev-4023	430	18	that	that	SCONJ
inlawrev-4023	430	19	the	the	DET
inlawrev-4023	430	20	manufacturers	manufacturer	NOUN
inlawrev-4023	430	21	received	receive	VERB
inlawrev-4023	430	22	itemized	itemize	VERB
inlawrev-4023	430	23	consideration	consideration	NOUN
inlawrev-4023	430	24	for	for	ADP
inlawrev-4023	430	25	the	the	DET
inlawrev-4023	430	26	pallets	pallet	NOUN
inlawrev-4023	430	27	)	)	PUNCT
inlawrev-4023	430	28	,	,	PUNCT
inlawrev-4023	430	29	the	the	DET
inlawrev-4023	430	30	tax	tax	NOUN
inlawrev-4023	430	31	court	court	NOUN
inlawrev-4023	430	32	stated	state	VERB
inlawrev-4023	430	33	that	that	SCONJ
inlawrev-4023	430	34	the	the	DET
inlawrev-4023	430	35	lease	lease	NOUN
inlawrev-4023	430	36	transactions	transaction	NOUN
inlawrev-4023	430	37	did	do	AUX
inlawrev-4023	430	38	not	not	PART
inlawrev-4023	430	39	qualify	qualify	VERB
inlawrev-4023	430	40	for	for	ADP
inlawrev-4023	430	41	the	the	DET
inlawrev-4023	430	42	sale	sale	NOUN
inlawrev-4023	430	43	for	for	ADP
inlawrev-4023	430	44	resale	resale	NOUN
inlawrev-4023	430	45	exemption	exemption	NOUN
inlawrev-4023	430	46	.	.	PUNCT
inlawrev-4023	431	1	^^^	^^^	PUNCT
inlawrev-4023	431	2	b.	b.	PROPN
inlawrev-4023	431	3	nonretumable	nonretumable	PROPN
inlawrev-4023	431	4	containerexemption.—indiana	containerexemption.—indiana	X
inlawrev-4023	431	5	law	law	NOUN
inlawrev-4023	431	6	exempts	exempt	VERB
inlawrev-4023	431	7	from	from	ADP
inlawrev-4023	431	8	the	the	DET
inlawrev-4023	431	9	state	state	NOUN
inlawrev-4023	431	10	sales	sale	NOUN
inlawrev-4023	431	11	tax	tax	NOUN
inlawrev-4023	431	12	"	"	PUNCT
inlawrev-4023	431	13	[	[	X
inlawrev-4023	431	14	s]ales	s]ale	NOUN
inlawrev-4023	431	15	of	of	ADP
inlawrev-4023	431	16	.	.	PUNCT
inlawrev-4023	431	17	.	.	PUNCT
inlawrev-4023	431	18	.	.	PUNCT
inlawrev-4023	432	1	empty	empty	ADJ
inlawrev-4023	432	2	containers	container	NOUN
inlawrev-4023	432	3	...	...	PUNCT
inlawrev-4023	433	1	if	if	SCONJ
inlawrev-4023	433	2	the	the	DET
inlawrev-4023	433	3	person	person	NOUN
inlawrev-4023	433	4	acquiring	acquire	VERB
inlawrev-4023	433	5	the	the	PRON
inlawrev-4023	433	6	.	.	PUNCT
inlawrev-4023	433	7	.	.	PUNCT
inlawrev-4023	433	8	.	.	PUNCT
inlawrev-4023	434	1	containers	container	NOUN
inlawrev-4023	434	2	acquires	acquire	VERB
inlawrev-4023	434	3	them	they	PRON
inlawrev-4023	434	4	for	for	ADP
inlawrev-4023	434	5	use	use	NOUN
inlawrev-4023	434	6	as	as	ADP
inlawrev-4023	434	7	nonretumable	nonretumable	ADJ
inlawrev-4023	434	8	packages	package	NOUN
inlawrev-4023	434	9	for	for	ADP
inlawrev-4023	434	10	selling	sell	VERB
inlawrev-4023	434	11	the	the	DET
inlawrev-4023	434	12	contents	content	NOUN
inlawrev-4023	434	13	the	the	PRON
inlawrev-4023	434	14	he	he	PRON
inlawrev-4023	434	15	adds	add	VERB
inlawrev-4023	434	16	.	.	PUNCT
inlawrev-4023	434	17	"^^^	"^^^	PUNCT
inlawrev-4023	435	1	the	the	DET
inlawrev-4023	435	2	department	department	NOUN
inlawrev-4023	435	3	argued	argue	VERB
inlawrev-4023	435	4	in	in	ADP
inlawrev-4023	435	5	brambles	bramble	NOUN
inlawrev-4023	435	6	that	that	SCONJ
inlawrev-4023	435	7	the	the	DET
inlawrev-4023	435	8	containers	container	NOUN
inlawrev-4023	435	9	were	be	AUX
inlawrev-4023	435	10	"	"	PUNCT
inlawrev-4023	435	11	returnable	returnable	ADJ
inlawrev-4023	435	12	"	"	PUNCT
inlawrev-4023	435	13	and	and	CCONJ
inlawrev-4023	435	14	thus	thus	ADV
inlawrev-4023	435	15	not	not	PART
inlawrev-4023	435	16	subject	subject	VERB
inlawrev-4023	435	17	to	to	ADP
inlawrev-4023	435	18	the	the	DET
inlawrev-4023	435	19	exemption	exemption	NOUN
inlawrev-4023	435	20	.	.	PUNCT
inlawrev-4023	436	1	^^^	^^^	NOUN
inlawrev-4023	436	2	petitioner	petitioner	NOUN
inlawrev-4023	436	3	argued	argue	VERB
inlawrev-4023	436	4	that	that	SCONJ
inlawrev-4023	436	5	the	the	DET
inlawrev-4023	436	6	containers	container	NOUN
inlawrev-4023	436	7	should	should	AUX
inlawrev-4023	436	8	be	be	AUX
inlawrev-4023	436	9	treated	treat	VERB
inlawrev-4023	436	10	as	as	ADP
inlawrev-4023	436	11	"	"	PUNCT
inlawrev-4023	436	12	nonretumable	nonretumable	ADJ
inlawrev-4023	436	13	"	"	PUNCT
inlawrev-4023	436	14	because	because	SCONJ
inlawrev-4023	436	15	they	they	PRON
inlawrev-4023	436	16	were	be	AUX
inlawrev-4023	436	17	not	not	PART
inlawrev-4023	436	18	retumed	retume	VERB
inlawrev-4023	436	19	to	to	ADP
inlawrev-4023	436	20	the	the	DET
inlawrev-4023	436	21	manufacturers	manufacturer	NOUN
inlawrev-4023	436	22	—	—	PUNCT
inlawrev-4023	436	23	but	but	CCONJ
inlawrev-4023	436	24	instead	instead	ADV
inlawrev-4023	436	25	to	to	ADP
inlawrev-4023	436	26	chep.^^^	chep.^^^	PROPN
inlawrev-4023	436	27	therefore	therefore	ADV
inlawrev-4023	436	28	,	,	PUNCT
inlawrev-4023	436	29	the	the	DET
inlawrev-4023	436	30	tax	tax	NOUN
inlawrev-4023	436	31	court	court	NOUN
inlawrev-4023	436	32	needed	need	VERB
inlawrev-4023	436	33	to	to	PART
inlawrev-4023	436	34	determine	determine	VERB
inlawrev-4023	436	35	to	to	ADP
inlawrev-4023	436	36	whom	whom	PRON
inlawrev-4023	436	37	containers	container	NOUN
inlawrev-4023	436	38	must	must	AUX
inlawrev-4023	436	39	be	be	AUX
inlawrev-4023	436	40	retumed	retume	VERB
inlawrev-4023	436	41	in	in	ADP
inlawrev-4023	436	42	order	order	NOUN
inlawrev-4023	436	43	to	to	PART
inlawrev-4023	436	44	qualify	qualify	VERB
inlawrev-4023	436	45	for	for	ADP
inlawrev-4023	436	46	the	the	DET
inlawrev-4023	436	47	exemption	exemption	NOUN
inlawrev-4023	436	48	.	.	PUNCT
inlawrev-4023	437	1	^^"^	^^"^	VERB
inlawrev-4023	437	2	the	the	DET
inlawrev-4023	437	3	tax	tax	NOUN
inlawrev-4023	437	4	court	court	NOUN
inlawrev-4023	437	5	explained	explain	VERB
inlawrev-4023	437	6	that	that	SCONJ
inlawrev-4023	437	7	neither	neither	CCONJ
inlawrev-4023	437	8	indiana	indiana	PROPN
inlawrev-4023	437	9	'	'	PUNCT
inlawrev-4023	437	10	s	s	PROPN
inlawrev-4023	437	11	definition	definition	NOUN
inlawrev-4023	437	12	of"retum	of"retum	NOUN
inlawrev-4023	437	13	,	,	PUNCT
inlawrev-4023	437	14	"	"	PUNCT
inlawrev-4023	437	15	nor	nor	CCONJ
inlawrev-4023	437	16	the	the	DET
inlawrev-4023	437	17	dictionary	dictionary	ADJ
inlawrev-4023	437	18	definition	definition	NOUN
inlawrev-4023	437	19	required	require	VERB
inlawrev-4023	437	20	"	"	PUNCT
inlawrev-4023	437	21	that	that	SCONJ
inlawrev-4023	437	22	the	the	DET
inlawrev-4023	437	23	container	container	NOUN
inlawrev-4023	437	24	go	go	VERB
inlawrev-4023	437	25	back	back	ADV
inlawrev-4023	437	26	to	to	ADP
inlawrev-4023	437	27	the	the	DET
inlawrev-4023	437	28	person	person	NOUN
inlawrev-4023	437	29	from	from	ADP
inlawrev-4023	437	30	whom	whom	PRON
inlawrev-4023	437	31	it	it	PRON
inlawrev-4023	437	32	was	be	AUX
inlawrev-4023	437	33	immediately	immediately	ADV
inlawrev-4023	437	34	acquired	acquire	VERB
inlawrev-4023	437	35	in	in	ADP
inlawrev-4023	437	36	order	order	NOUN
inlawrev-4023	437	37	to	to	PART
inlawrev-4023	437	38	be	be	AUX
inlawrev-4023	437	39	considered	consider	VERB
inlawrev-4023	437	40	'	'	PUNCT
inlawrev-4023	437	41	retumed	retume	VERB
inlawrev-4023	437	42	.	.	PUNCT
inlawrev-4023	438	1	'	'	PUNCT
inlawrev-4023	438	2	"	"	PUNCT
inlawrev-4023	438	3	^^^	^^^	VERB
inlawrev-4023	438	4	the	the	DET
inlawrev-4023	438	5	tax	tax	NOUN
inlawrev-4023	438	6	court	court	NOUN
inlawrev-4023	438	7	stated	state	VERB
inlawrev-4023	438	8	that	that	SCONJ
inlawrev-4023	438	9	it	it	PRON
inlawrev-4023	438	10	was	be	AUX
inlawrev-4023	438	11	enough	enough	ADJ
inlawrev-4023	438	12	that	that	SCONJ
inlawrev-4023	438	13	the	the	DET
inlawrev-4023	438	14	pallets	pallet	NOUN
inlawrev-4023	438	15	were	be	AUX
inlawrev-4023	438	16	retumed	retume	VERB
inlawrev-4023	438	17	to	to	ADP
inlawrev-4023	438	18	an	an	DET
inlawrev-4023	438	19	earlier	early	ADJ
inlawrev-4023	438	20	possessor	possessor	NOUN
inlawrev-4023	438	21	(	(	PUNCT
inlawrev-4023	438	22	in	in	ADP
inlawrev-4023	438	23	this	this	DET
inlawrev-4023	438	24	case	case	NOUN
inlawrev-4023	438	25	chep	chep	NOUN
inlawrev-4023	438	26	)	)	PUNCT
inlawrev-4023	438	27	in	in	ADP
inlawrev-4023	438	28	order	order	NOUN
inlawrev-4023	438	29	to	to	PART
inlawrev-4023	438	30	be	be	AUX
inlawrev-4023	438	31	classified	classify	VERB
inlawrev-4023	438	32	as	as	ADP
inlawrev-4023	438	33	"	"	PUNCT
inlawrev-4023	438	34	retumable	retumable	ADJ
inlawrev-4023	438	35	"	"	PUNCT
inlawrev-4023	438	36	rather	rather	ADV
inlawrev-4023	438	37	than	than	ADP
inlawrev-4023	438	38	"	"	PUNCT
inlawrev-4023	438	39	nonretumable	nonretumable	ADJ
inlawrev-4023	438	40	.	.	PUNCT
inlawrev-4023	438	41	"^^^	"^^^	PUNCT
inlawrev-4023	439	1	because	because	SCONJ
inlawrev-4023	439	2	the	the	DET
inlawrev-4023	439	3	pallets	pallet	NOUN
inlawrev-4023	439	4	were	be	AUX
inlawrev-4023	439	5	retumed	retume	VERB
inlawrev-4023	439	6	to	to	ADP
inlawrev-4023	439	7	an	an	DET
inlawrev-4023	439	8	earlier	early	ADJ
inlawrev-4023	439	9	possessor	possessor	NOUN
inlawrev-4023	439	10	,	,	PUNCT
inlawrev-4023	439	11	the	the	DET
inlawrev-4023	439	12	tax	tax	NOUN
inlawrev-4023	439	13	court	court	NOUN
inlawrev-4023	439	14	held	hold	VERB
inlawrev-4023	439	15	that	that	SCONJ
inlawrev-4023	439	16	the	the	DET
inlawrev-4023	439	17	leasing	leasing	NOUN
inlawrev-4023	439	18	transactions	transaction	NOUN
inlawrev-4023	439	19	did	do	AUX
inlawrev-4023	439	20	not	not	PART
inlawrev-4023	439	21	qualify	qualify	VERB
inlawrev-4023	439	22	for	for	ADP
inlawrev-4023	439	23	the	the	DET
inlawrev-4023	439	24	nonretumable	nonretumable	ADJ
inlawrev-4023	439	25	container	container	NOUN
inlawrev-4023	439	26	exemption	exemption	NOUN
inlawrev-4023	439	27	.	.	PUNCT
inlawrev-4023	440	1	c.	c.	PROPN
inlawrev-4023	440	2	constitutional	constitutional	PROPN
inlawrev-4023	440	3	argument.—the	argument.—the	DET
inlawrev-4023	440	4	manufacturers	manufacturer	NOUN
inlawrev-4023	440	5	argued	argue	VERB
inlawrev-4023	440	6	that	that	SCONJ
inlawrev-4023	440	7	there	there	PRON
inlawrev-4023	440	8	"	"	PUNCT
inlawrev-4023	440	9	would	would	AUX
inlawrev-4023	440	10	be	be	AUX
inlawrev-4023	440	11	2i	2i	NUM
inlawrev-4023	440	12	possible	possible	ADJ
inlawrev-4023	440	13	equal	equal	ADJ
inlawrev-4023	440	14	protection	protection	NOUN
inlawrev-4023	440	15	problem	problem	NOUN
inlawrev-4023	440	16	"	"	PUNCT
inlawrev-4023	440	17	under	under	ADP
inlawrev-4023	440	18	the	the	DET
inlawrev-4023	440	19	federal	federal	ADJ
inlawrev-4023	440	20	and	and	CCONJ
inlawrev-4023	440	21	state	state	NOUN
inlawrev-4023	440	22	constitution	constitution	NOUN
inlawrev-4023	440	23	if	if	SCONJ
inlawrev-4023	440	24	the	the	DET
inlawrev-4023	440	25	department	department	NOUN
inlawrev-4023	440	26	denied	deny	VERB
inlawrev-4023	440	27	the	the	DET
inlawrev-4023	440	28	sale	sale	NOUN
inlawrev-4023	440	29	for	for	ADP
inlawrev-4023	440	30	resale	resale	NOUN
inlawrev-4023	440	31	exemption	exemption	NOUN
inlawrev-4023	440	32	claim	claim	NOUN
inlawrev-4023	440	33	,	,	PUNCT
inlawrev-4023	440	34	"	"	PUNCT
inlawrev-4023	440	35	on	on	ADP
inlawrev-4023	440	36	the	the	DET
inlawrev-4023	440	37	basis	basis	NOUN
inlawrev-4023	440	38	that	that	SCONJ
inlawrev-4023	440	39	no	no	DET
inlawrev-4023	440	40	resale	resale	NOUN
inlawrev-4023	440	41	occurred	occur	VERB
inlawrev-4023	440	42	because	because	SCONJ
inlawrev-4023	440	43	title	title	NOUN
inlawrev-4023	440	44	and	and	CCONJ
inlawrev-4023	440	45	ownership	ownership	NOUN
inlawrev-4023	440	46	of	of	ADP
inlawrev-4023	440	47	the	the	DET
inlawrev-4023	440	48	pallets	pallet	NOUN
inlawrev-4023	440	49	remained	remain	VERB
inlawrev-4023	440	50	with	with	ADP
inlawrev-4023	440	51	chep	chep	NOUN
inlawrev-4023	440	52	177	177	NUM
inlawrev-4023	440	53	.	.	PUNCT
inlawrev-4023	441	1	i	i	PRON
inlawrev-4023	441	2	d.	d.	PROPN
inlawrev-4023	441	3	(	(	PUNCT
inlawrev-4023	441	4	citing	cite	VERB
inlawrev-4023	441	5	ind	ind	NOUN
inlawrev-4023	441	6	.	.	PUNCT
inlawrev-4023	442	1	code	code	PROPN
inlawrev-4023	442	2	§	§	PROPN
inlawrev-4023	442	3	6	6	NUM
inlawrev-4023	442	4	-	-	SYM
inlawrev-4023	442	5	2.5	2.5	NUM
inlawrev-4023	442	6	-	-	PUNCT
inlawrev-4023	442	7	5	5	NUM
inlawrev-4023	442	8	-	-	PUNCT
inlawrev-4023	442	9	8(b	8(b	NUM
inlawrev-4023	442	10	)	)	PUNCT
inlawrev-4023	442	11	(	(	PUNCT
inlawrev-4023	442	12	2006	2006	NUM
inlawrev-4023	442	13	)	)	PUNCT
inlawrev-4023	442	14	)	)	PUNCT
inlawrev-4023	442	15	.	.	PUNCT
inlawrev-4023	443	1	178	178	NUM
inlawrev-4023	443	2	.	.	PUNCT
inlawrev-4023	444	1	i	i	PRON
inlawrev-4023	444	2	d.	d.	PROPN
inlawrev-4023	444	3	at	at	ADP
inlawrev-4023	444	4	1290	1290	NUM
inlawrev-4023	444	5	(	(	PUNCT
inlawrev-4023	444	6	citing	cite	VERB
inlawrev-4023	444	7	miles	mile	NOUN
inlawrev-4023	444	8	,	,	PUNCT
inlawrev-4023	444	9	inc	inc	PROPN
inlawrev-4023	444	10	.	.	PROPN
inlawrev-4023	444	11	v.	v.	PROPN
inlawrev-4023	444	12	ind	ind	PROPN
inlawrev-4023	444	13	.	.	PUNCT
inlawrev-4023	445	1	dep't	dep't	NOUN
inlawrev-4023	445	2	of	of	ADP
inlawrev-4023	445	3	state	state	NOUN
inlawrev-4023	445	4	revenue	revenue	NOUN
inlawrev-4023	445	5	,	,	PUNCT
inlawrev-4023	445	6	659	659	NUM
inlawrev-4023	445	7	n.e.2d	n.e.2d	NOUN
inlawrev-4023	445	8	1	1	NUM
inlawrev-4023	445	9	158	158	NUM
inlawrev-4023	445	10	,	,	PUNCT
inlawrev-4023	445	11	1	1	NUM
inlawrev-4023	445	12	165	165	NUM
inlawrev-4023	445	13	(	(	PUNCT
inlawrev-4023	445	14	ind.taxct	ind.taxct	NOUN
inlawrev-4023	445	15	.	.	PUNCT
inlawrev-4023	445	16	1995	1995	NUM
inlawrev-4023	445	17	)	)	PUNCT
inlawrev-4023	445	18	)	)	PUNCT
inlawrev-4023	445	19	.	.	PUNCT
inlawrev-4023	446	1	179	179	NUM
inlawrev-4023	446	2	.	.	PUNCT
inlawrev-4023	447	1	i	i	PRON
inlawrev-4023	447	2	d.	d.	PROPN
inlawrev-4023	447	3	(	(	PUNCT
inlawrev-4023	447	4	citing	cite	VERB
inlawrev-4023	447	5	miles	mile	NOUN
inlawrev-4023	447	6	,	,	PUNCT
inlawrev-4023	447	7	659	659	NUM
inlawrev-4023	447	8	n.e.2d	n.e.2d	NOUN
inlawrev-4023	447	9	at	at	ADP
inlawrev-4023	447	10	1	1	NUM
inlawrev-4023	447	11	165	165	NUM
inlawrev-4023	447	12	)	)	PUNCT
inlawrev-4023	447	13	;	;	PUNCT
inlawrev-4023	447	14	see	see	VERB
inlawrev-4023	447	15	also	also	ADV
inlawrev-4023	447	16	greensburg	greensburg	PROPN
inlawrev-4023	447	17	motel	motel	PROPN
inlawrev-4023	447	18	assocs	assocs	PROPN
inlawrev-4023	447	19	.	.	PUNCT
inlawrev-4023	448	1	v.	v.	ADP
inlawrev-4023	448	2	ind	ind	PROPN
inlawrev-4023	448	3	.	.	PUNCT
inlawrev-4023	449	1	dep't	dep't	NOUN
inlawrev-4023	449	2	of	of	ADP
inlawrev-4023	449	3	state	state	NOUN
inlawrev-4023	449	4	revenue	revenue	NOUN
inlawrev-4023	449	5	,	,	PUNCT
inlawrev-4023	449	6	629	629	NUM
inlawrev-4023	449	7	n.e.2d	n.e.2d	NOUN
inlawrev-4023	449	8	1302	1302	NUM
inlawrev-4023	449	9	,	,	PUNCT
inlawrev-4023	449	10	1305	1305	NUM
inlawrev-4023	449	11	-	-	SYM
inlawrev-4023	449	12	06	06	NUM
inlawrev-4023	449	13	(	(	PUNCT
inlawrev-4023	449	14	ind	ind	NOUN
inlawrev-4023	449	15	.	.	PUNCT
inlawrev-4023	450	1	tax	tax	PROPN
inlawrev-4023	450	2	ct	ct	PROPN
inlawrev-4023	450	3	.	.	PROPN
inlawrev-4023	450	4	1994	1994	NUM
inlawrev-4023	450	5	)	)	PUNCT
inlawrev-4023	450	6	.	.	PUNCT
inlawrev-4023	451	1	180	180	NUM
inlawrev-4023	451	2	.	.	X
inlawrev-4023	451	3	bramw^5	bramw^5	NUM
inlawrev-4023	451	4	,	,	PUNCT
inlawrev-4023	451	5	892n.e.2datl290	892n.e.2datl290	NUM
inlawrev-4023	451	6	.	.	PUNCT
inlawrev-4023	452	1	181	181	NUM
inlawrev-4023	452	2	.	.	PUNCT
inlawrev-4023	453	1	ind	ind	PROPN
inlawrev-4023	453	2	.	.	PUNCT
inlawrev-4023	454	1	code	code	PROPN
inlawrev-4023	454	2	§	§	PROPN
inlawrev-4023	454	3	6	6	NUM
inlawrev-4023	454	4	-	-	SYM
inlawrev-4023	454	5	2.5	2.5	NUM
inlawrev-4023	454	6	-	-	PUNCT
inlawrev-4023	454	7	5	5	NUM
inlawrev-4023	454	8	-	-	PUNCT
inlawrev-4023	454	9	9(d	9(d	NUM
inlawrev-4023	454	10	)	)	PUNCT
inlawrev-4023	454	11	(	(	PUNCT
inlawrev-4023	454	12	2006	2006	NUM
inlawrev-4023	454	13	)	)	PUNCT
inlawrev-4023	454	14	.	.	PUNCT
inlawrev-4023	455	1	182	182	NUM
inlawrev-4023	455	2	.	.	PUNCT
inlawrev-4023	456	1	brambles	bramble	NOUN
inlawrev-4023	456	2	,	,	PUNCT
inlawrev-4023	456	3	892	892	NUM
inlawrev-4023	456	4	n.e.2d	n.e.2d	NOUN
inlawrev-4023	456	5	at	at	ADP
inlawrev-4023	456	6	1290	1290	NUM
inlawrev-4023	456	7	.	.	PUNCT
inlawrev-4023	457	1	183	183	NUM
inlawrev-4023	457	2	.	.	PUNCT
inlawrev-4023	458	1	i	i	PRON
inlawrev-4023	458	2	d.	d.	PROPN
inlawrev-4023	458	3	184	184	NUM
inlawrev-4023	458	4	.	.	PUNCT
inlawrev-4023	459	1	i	i	PRON
inlawrev-4023	459	2	d.	d.	PROPN
inlawrev-4023	459	3	185	185	NUM
inlawrev-4023	459	4	.	.	PUNCT
inlawrev-4023	459	5	mat	mat	NOUN
inlawrev-4023	459	6	1291	1291	NUM
inlawrev-4023	459	7	.	.	PUNCT
inlawrev-4023	460	1	186	186	NUM
inlawrev-4023	460	2	.	.	PUNCT
inlawrev-4023	461	1	i	i	PRON
inlawrev-4023	461	2	d.	d.	PROPN
inlawrev-4023	461	3	187	187	NUM
inlawrev-4023	461	4	.	.	PUNCT
inlawrev-4023	462	1	i	i	PRON
inlawrev-4023	462	2	d	d	PROPN
inlawrev-4023	462	3	2009	2009	NUM
inlawrev-4023	462	4	]	]	PUNCT
inlawrev-4023	462	5	tax	tax	NOUN
inlawrev-4023	462	6	law	law	NOUN
inlawrev-4023	462	7	1233	1233	NUM
inlawrev-4023	462	8	at	at	ADP
inlawrev-4023	462	9	all	all	DET
inlawrev-4023	462	10	times	time	NOUN
inlawrev-4023	462	11	.	.	PUNCT
inlawrev-4023	462	12	"^^^	"^^^	PUNCT
inlawrev-4023	463	1	however	however	ADV
inlawrev-4023	463	2	,	,	PUNCT
inlawrev-4023	463	3	the	the	DET
inlawrev-4023	463	4	sale	sale	NOUN
inlawrev-4023	463	5	for	for	ADP
inlawrev-4023	463	6	resale	resale	NOUN
inlawrev-4023	463	7	exemption	exemption	NOUN
inlawrev-4023	463	8	was	be	AUX
inlawrev-4023	463	9	denied	deny	VERB
inlawrev-4023	463	10	on	on	ADP
inlawrev-4023	463	11	a	a	DET
inlawrev-4023	463	12	different	different	ADJ
inlawrev-4023	463	13	,	,	PUNCT
inlawrev-4023	463	14	non	non	ADJ
inlawrev-4023	463	15	-	-	ADJ
inlawrev-4023	463	16	constitutional	constitutional	ADJ
inlawrev-4023	463	17	basis	basis	NOUN
inlawrev-4023	463	18	.	.	PUNCT
inlawrev-4023	464	1	therefore	therefore	ADV
inlawrev-4023	464	2	,	,	PUNCT
inlawrev-4023	464	3	the	the	DET
inlawrev-4023	464	4	tax	tax	NOUN
inlawrev-4023	464	5	court	court	NOUN
inlawrev-4023	464	6	determined	determine	VERB
inlawrev-4023	464	7	that	that	SCONJ
inlawrev-4023	464	8	the	the	DET
inlawrev-4023	464	9	constitutional	constitutional	ADJ
inlawrev-4023	464	10	argument	argument	NOUN
inlawrev-4023	464	11	set	set	VERB
inlawrev-4023	464	12	forth	forth	ADP
inlawrev-4023	464	13	by	by	ADP
inlawrev-4023	464	14	petitioner	petitioner	NOUN
inlawrev-4023	464	15	failed	fail	VERB
inlawrev-4023	464	16	.	.	PUNCT
inlawrev-4023	465	1	^^^	^^^	PUNCT
inlawrev-4023	465	2	2	2	X
inlawrev-4023	465	3	.	.	NOUN
inlawrev-4023	465	4	sac	sac	NOUN
inlawrev-4023	465	5	finance	finance	PROPN
inlawrev-4023	465	6	,	,	PUNCT
inlawrev-4023	465	7	inc	inc	PROPN
inlawrev-4023	465	8	.	.	PROPN
inlawrev-4023	465	9	v.	v.	PROPN
inlawrev-4023	465	10	indiana	indiana	PROPN
inlawrev-4023	465	11	department	department	PROPN
inlawrev-4023	465	12	of	of	ADP
inlawrev-4023	465	13	state	state	PROPN
inlawrev-4023	465	14	revenue	revenue	NOUN
inlawrev-4023	465	15	.	.	PUNCT
inlawrev-4023	466	1	^^^—in	^^^—in	PROPN
inlawrev-4023	466	2	sac	sac	NOUN
inlawrev-4023	466	3	finance	finance	NOUN
inlawrev-4023	466	4	,	,	PUNCT
inlawrev-4023	466	5	the	the	DET
inlawrev-4023	466	6	tax	tax	NOUN
inlawrev-4023	466	7	court	court	NOUN
inlawrev-4023	466	8	addressed	address	VERB
inlawrev-4023	466	9	whether	whether	SCONJ
inlawrev-4023	466	10	a	a	DET
inlawrev-4023	466	11	finance	finance	NOUN
inlawrev-4023	466	12	company	company	NOUN
inlawrev-4023	466	13	was	be	AUX
inlawrev-4023	466	14	entitled	entitle	VERB
inlawrev-4023	466	15	to	to	ADP
inlawrev-4023	466	16	a	a	DET
inlawrev-4023	466	17	bad	bad	ADJ
inlawrev-4023	466	18	-	-	PUNCT
inlawrev-4023	466	19	debt	debt	NOUN
inlawrev-4023	466	20	deduction	deduction	NOUN
inlawrev-4023	466	21	through	through	ADP
inlawrev-4023	466	22	ic	ic	PROPN
inlawrev-4023	466	23	6	6	NUM
inlawrev-4023	466	24	-	-	SYM
inlawrev-4023	466	25	2.5	2.5	NUM
inlawrev-4023	466	26	-	-	PUNCT
inlawrev-4023	466	27	6	6	NUM
inlawrev-4023	466	28	-	-	SYM
inlawrev-4023	466	29	9	9	NUM
inlawrev-4023	466	30	with	with	ADP
inlawrev-4023	466	31	respect	respect	NOUN
inlawrev-4023	466	32	to	to	ADP
inlawrev-4023	466	33	the	the	DET
inlawrev-4023	466	34	installment	installment	NOUN
inlawrev-4023	466	35	contracts	contract	NOUN
inlawrev-4023	466	36	the	the	DET
inlawrev-4023	466	37	finance	finance	NOUN
inlawrev-4023	466	38	company	company	NOUN
inlawrev-4023	466	39	purchased	purchase	VERB
inlawrev-4023	466	40	from	from	ADP
inlawrev-4023	466	41	a	a	DET
inlawrev-4023	466	42	used	use	VERB
inlawrev-4023	466	43	car	car	NOUN
inlawrev-4023	466	44	dealership	dealership	NOUN
inlawrev-4023	466	45	.	.	PUNCT
inlawrev-4023	467	1	'	'	PUNCT
inlawrev-4023	467	2	^^	^^	CCONJ
inlawrev-4023	467	3	superior	superior	ADJ
inlawrev-4023	467	4	auto	auto	NOUN
inlawrev-4023	467	5	,	,	PUNCT
inlawrev-4023	467	6	a	a	DET
inlawrev-4023	467	7	used	use	VERB
inlawrev-4023	467	8	car	car	NOUN
inlawrev-4023	467	9	dealership	dealership	NOUN
inlawrev-4023	467	10	,	,	PUNCT
inlawrev-4023	467	11	sold	sell	VERB
inlawrev-4023	467	12	vehicles	vehicle	NOUN
inlawrev-4023	467	13	in	in	ADP
inlawrev-4023	467	14	fort	fort	PROPN
inlawrev-4023	467	15	wayne	wayne	PROPN
inlawrev-4023	467	16	,	,	PUNCT
inlawrev-4023	467	17	indiana	indiana	PROPN
inlawrev-4023	467	18	.	.	PUNCT
inlawrev-4023	468	1	^^^	^^^	PUNCT
inlawrev-4023	468	2	when	when	SCONJ
inlawrev-4023	468	3	individuals	individual	NOUN
inlawrev-4023	468	4	purchased	purchase	VERB
inlawrev-4023	468	5	vehicles	vehicle	NOUN
inlawrev-4023	468	6	from	from	ADP
inlawrev-4023	468	7	superior	superior	ADJ
inlawrev-4023	468	8	auto	auto	NOUN
inlawrev-4023	468	9	,	,	PUNCT
inlawrev-4023	468	10	the	the	DET
inlawrev-4023	468	11	transaction	transaction	NOUN
inlawrev-4023	468	12	was	be	AUX
inlawrev-4023	468	13	usually	usually	ADV
inlawrev-4023	468	14	financed	finance	VERB
inlawrev-4023	468	15	through	through	ADP
inlawrev-4023	468	16	an	an	DET
inlawrev-4023	468	17	installment	installment	NOUN
inlawrev-4023	468	18	contract	contract	NOUN
inlawrev-4023	468	19	.	.	PUNCT
inlawrev-4023	469	1	'	'	PUNCT
inlawrev-4023	469	2	^^	^^	CCONJ
inlawrev-4023	469	3	the	the	DET
inlawrev-4023	469	4	installment	installment	NOUN
inlawrev-4023	469	5	contract	contract	NOUN
inlawrev-4023	469	6	would	would	AUX
inlawrev-4023	469	7	include	include	VERB
inlawrev-4023	469	8	both	both	PRON
inlawrev-4023	469	9	the	the	DET
inlawrev-4023	469	10	price	price	NOUN
inlawrev-4023	469	11	of	of	ADP
inlawrev-4023	469	12	the	the	DET
inlawrev-4023	469	13	vehicle	vehicle	NOUN
inlawrev-4023	469	14	and	and	CCONJ
inlawrev-4023	469	15	the	the	DET
inlawrev-4023	469	16	amount	amount	NOUN
inlawrev-4023	469	17	of	of	ADP
inlawrev-4023	469	18	state	state	NOUN
inlawrev-4023	469	19	sales	sale	NOUN
inlawrev-4023	469	20	tax	tax	NOUN
inlawrev-4023	469	21	imposed	impose	VERB
inlawrev-4023	469	22	on	on	ADP
inlawrev-4023	469	23	the	the	DET
inlawrev-4023	469	24	transaction	transaction	NOUN
inlawrev-4023	469	25	.	.	PUNCT
inlawrev-4023	470	1	^^"^	^^"^	X
inlawrev-4023	470	2	sac	sac	NOUN
inlawrev-4023	470	3	bought	buy	VERB
inlawrev-4023	470	4	installment	installment	NOUN
inlawrev-4023	470	5	contracts	contract	NOUN
inlawrev-4023	470	6	from	from	ADP
inlawrev-4023	470	7	superior	superior	ADJ
inlawrev-4023	470	8	auto.^^^	auto.^^^	PROPN
inlawrev-4023	470	9	superior	superior	ADJ
inlawrev-4023	470	10	auto	auto	NOUN
inlawrev-4023	470	11	assigned	assign	VERB
inlawrev-4023	470	12	its	its	PRON
inlawrev-4023	470	13	rights	right	NOUN
inlawrev-4023	470	14	and	and	CCONJ
inlawrev-4023	470	15	interests	interest	NOUN
inlawrev-4023	470	16	in	in	ADP
inlawrev-4023	470	17	the	the	DET
inlawrev-4023	470	18	installment	installment	NOUN
inlawrev-4023	470	19	contracts	contract	NOUN
inlawrev-4023	470	20	to	to	PART
inlawrev-4023	470	21	sac	sac	VERB
inlawrev-4023	470	22	in	in	ADP
inlawrev-4023	470	23	exchange	exchange	NOUN
inlawrev-4023	470	24	for	for	ADP
inlawrev-4023	470	25	70	70	NUM
inlawrev-4023	470	26	%	%	NOUN
inlawrev-4023	470	27	of	of	ADP
inlawrev-4023	470	28	the	the	DET
inlawrev-4023	470	29	balance	balance	NOUN
inlawrev-4023	470	30	of	of	ADP
inlawrev-4023	470	31	the	the	DET
inlawrev-4023	470	32	contracts	contract	NOUN
inlawrev-4023	470	33	.	.	PUNCT
inlawrev-4023	471	1	*	*	PUNCT
inlawrev-4023	471	2	^^	^^	PUNCT
inlawrev-4023	471	3	after	after	SCONJ
inlawrev-4023	471	4	some	some	PRON
inlawrev-4023	471	5	of	of	ADP
inlawrev-4023	471	6	the	the	DET
inlawrev-4023	471	7	vehicle	vehicle	NOUN
inlawrev-4023	471	8	purchasers	purchaser	NOUN
inlawrev-4023	471	9	defaulted	default	VERB
inlawrev-4023	471	10	on	on	ADP
inlawrev-4023	471	11	their	their	PRON
inlawrev-4023	471	12	contracts	contract	NOUN
inlawrev-4023	471	13	,	,	PUNCT
inlawrev-4023	471	14	sac	sac	NOUN
inlawrev-4023	471	15	filed	file	VERB
inlawrev-4023	471	16	a	a	DET
inlawrev-4023	471	17	refund	refund	NOUN
inlawrev-4023	471	18	claim	claim	NOUN
inlawrev-4023	471	19	with	with	ADP
inlawrev-4023	471	20	the	the	DET
inlawrev-4023	471	21	department	department	NOUN
inlawrev-4023	471	22	for	for	ADP
inlawrev-4023	471	23	the	the	DET
inlawrev-4023	471	24	sales	sale	NOUN
inlawrev-4023	471	25	tax	tax	NOUN
inlawrev-4023	471	26	that	that	PRON
inlawrev-4023	471	27	had	have	AUX
inlawrev-4023	471	28	already	already	ADV
inlawrev-4023	471	29	been	be	AUX
inlawrev-4023	471	30	remitted	remit	VERB
inlawrev-4023	471	31	on	on	ADP
inlawrev-4023	471	32	the	the	DET
inlawrev-4023	471	33	uncollectible	uncollectible	ADJ
inlawrev-4023	471	34	accounts	account	NOUN
inlawrev-4023	471	35	.	.	PUNCT
inlawrev-4023	472	1	^	^	PUNCT
inlawrev-4023	472	2	^^	^^	PUNCT
inlawrev-4023	472	3	the	the	DET
inlawrev-4023	472	4	department	department	NOUN
inlawrev-4023	472	5	allowed	allow	VERB
inlawrev-4023	472	6	a	a	DET
inlawrev-4023	472	7	refund	refund	NOUN
inlawrev-4023	472	8	,	,	PUNCT
inlawrev-4023	472	9	but	but	CCONJ
inlawrev-4023	472	10	only	only	ADV
inlawrev-4023	472	11	allowed	allow	VERB
inlawrev-4023	472	12	70	70	NUM
inlawrev-4023	472	13	%	%	NOUN
inlawrev-4023	472	14	of	of	ADP
inlawrev-4023	472	15	the	the	DET
inlawrev-4023	472	16	amount	amount	NOUN
inlawrev-4023	472	17	requested	request	VERB
inlawrev-4023	472	18	.	.	PUNCT
inlawrev-4023	473	1	^^^	^^^	PUNCT
inlawrev-4023	473	2	"	"	PUNCT
inlawrev-4023	473	3	[	[	X
inlawrev-4023	473	4	t]he	t]he	X
inlawrev-4023	473	5	department	department	NOUN
inlawrev-4023	473	6	denied	deny	VERB
inlawrev-4023	473	7	the	the	DET
inlawrev-4023	473	8	other	other	ADJ
inlawrev-4023	473	9	30	30	NUM
inlawrev-4023	473	10	%	%	NOUN
inlawrev-4023	473	11	of	of	ADP
inlawrev-4023	473	12	the	the	DET
inlawrev-4023	473	13	claim	claim	NOUN
inlawrev-4023	473	14	on	on	ADP
inlawrev-4023	473	15	the	the	DET
inlawrev-4023	473	16	basis	basis	NOUN
inlawrev-4023	473	17	that	that	SCONJ
inlawrev-4023	473	18	it	it	PRON
inlawrev-4023	473	19	represented	represent	VERB
inlawrev-4023	473	20	the	the	DET
inlawrev-4023	473	21	'	'	PUNCT
inlawrev-4023	473	22	discount	discount	NOUN
inlawrev-4023	473	23	'	'	PUNCT
inlawrev-4023	473	24	sac	sac	NOUN
inlawrev-4023	473	25	received	receive	VERB
inlawrev-4023	473	26	when	when	SCONJ
inlawrev-4023	473	27	it	it	PRON
inlawrev-4023	473	28	purchased	purchase	VERB
inlawrev-4023	473	29	the	the	DET
inlawrev-4023	473	30	installment	installment	NOUN
inlawrev-4023	473	31	contracts	contract	NOUN
inlawrev-4023	473	32	.	.	PUNCT
inlawrev-4023	474	1	"	"	PUNCT
inlawrev-4023	474	2	^^^	^^^	X
inlawrev-4023	474	3	after	after	ADP
inlawrev-4023	474	4	agreeing	agree	VERB
inlawrev-4023	474	5	that	that	DET
inlawrev-4023	474	6	sac	sac	NOUN
inlawrev-4023	474	7	was	be	AUX
inlawrev-4023	474	8	entitled	entitle	VERB
inlawrev-4023	474	9	to	to	ADP
inlawrev-4023	474	10	a	a	DET
inlawrev-4023	474	11	refund	refund	NOUN
inlawrev-4023	474	12	,	,	PUNCT
inlawrev-4023	474	13	the	the	DET
inlawrev-4023	474	14	tax	tax	NOUN
inlawrev-4023	474	15	court	court	NOUN
inlawrev-4023	474	16	was	be	AUX
inlawrev-4023	474	17	presented	present	VERB
inlawrev-4023	474	18	the	the	DET
inlawrev-4023	474	19	question	question	NOUN
inlawrev-4023	474	20	:	:	PUNCT
inlawrev-4023	474	21	what	what	DET
inlawrev-4023	474	22	amount	amount	NOUN
inlawrev-4023	474	23	of	of	ADP
inlawrev-4023	474	24	refund	refund	NOUN
inlawrev-4023	474	25	was	be	AUX
inlawrev-4023	474	26	proper?^^	proper?^^	NOUN
inlawrev-4023	474	27	the	the	DET
inlawrev-4023	474	28	answer	answer	NOUN
inlawrev-4023	474	29	depended	depend	VERB
inlawrev-4023	474	30	on	on	ADP
inlawrev-4023	474	31	how	how	SCONJ
inlawrev-4023	474	32	much	much	ADJ
inlawrev-4023	474	33	sac	sac	NOUN
inlawrev-4023	474	34	was	be	AUX
inlawrev-4023	474	35	allowed	allow	VERB
inlawrev-4023	474	36	to	to	PART
inlawrev-4023	474	37	write	write	VERB
inlawrev-4023	474	38	off	off	ADP
inlawrev-4023	474	39	as	as	ADP
inlawrev-4023	474	40	uncollectible	uncollectible	ADJ
inlawrev-4023	474	41	debt	debt	NOUN
inlawrev-4023	474	42	for	for	ADP
inlawrev-4023	474	43	federal	federal	ADJ
inlawrev-4023	474	44	tax	tax	NOUN
inlawrev-4023	474	45	purposes.^^	purposes.^^	NOUN
inlawrev-4023	474	46	'	'	PUNCT
inlawrev-4023	474	47	the	the	DET
inlawrev-4023	474	48	tax	tax	NOUN
inlawrev-4023	474	49	court	court	NOUN
inlawrev-4023	474	50	ultimately	ultimately	ADV
inlawrev-4023	474	51	held	hold	VERB
inlawrev-4023	474	52	that	that	DET
inlawrev-4023	474	53	sac	sac	NOUN
inlawrev-4023	474	54	could	could	AUX
inlawrev-4023	474	55	not	not	PART
inlawrev-4023	474	56	write	write	VERB
inlawrev-4023	474	57	off	off	ADP
inlawrev-4023	474	58	more	more	ADJ
inlawrev-4023	474	59	than	than	ADP
inlawrev-4023	474	60	what	what	PRON
inlawrev-4023	474	61	it	it	PRON
inlawrev-4023	474	62	paid	pay	VERB
inlawrev-4023	474	63	for	for	ADP
inlawrev-4023	474	64	the	the	DET
inlawrev-4023	474	65	installment	installment	ADJ
inlawrev-4023	474	66	contracts.^^^	contracts.^^^	PROPN
inlawrev-4023	474	67	in	in	ADP
inlawrev-4023	474	68	reaching	reach	VERB
inlawrev-4023	474	69	its	its	PRON
inlawrev-4023	474	70	conclusion	conclusion	NOUN
inlawrev-4023	474	71	,	,	PUNCT
inlawrev-4023	474	72	the	the	DET
inlawrev-4023	474	73	tax	tax	NOUN
inlawrev-4023	474	74	court	court	NOUN
inlawrev-4023	474	75	looked	look	VERB
inlawrev-4023	474	76	to	to	ADP
inlawrev-4023	474	77	section	section	NOUN
inlawrev-4023	474	78	166	166	NUM
inlawrev-4023	474	79	of	of	ADP
inlawrev-4023	474	80	the	the	DET
inlawrev-4023	474	81	irc	irc	NOUN
inlawrev-4023	474	82	and	and	CCONJ
inlawrev-4023	474	83	treasury	treasury	PROPN
inlawrev-4023	474	84	regulation	regulation	NOUN
inlawrev-4023	474	85	section	section	NOUN
inlawrev-4023	474	86	1.166	1.166	NUM
inlawrev-4023	474	87	-	-	PUNCT
inlawrev-4023	474	88	l(d).^^^	l(d).^^^	NOUN
inlawrev-4023	474	89	the	the	DET
inlawrev-4023	474	90	tax	tax	NOUN
inlawrev-4023	474	91	court	court	NOUN
inlawrev-4023	474	92	found	find	VERB
inlawrev-4023	474	93	the	the	DET
inlawrev-4023	474	94	following	follow	VERB
inlawrev-4023	474	95	language	language	NOUN
inlawrev-4023	474	96	188	188	NUM
inlawrev-4023	474	97	.	.	PUNCT
inlawrev-4023	475	1	i	i	PRON
inlawrev-4023	475	2	d.	d.	PROPN
inlawrev-4023	475	3	189	189	NUM
inlawrev-4023	475	4	.	.	PUNCT
inlawrev-4023	476	1	i	i	PRON
inlawrev-4023	476	2	d.	d.	PROPN
inlawrev-4023	476	3	190	190	NUM
inlawrev-4023	476	4	.	.	PUNCT
inlawrev-4023	477	1	894	894	NUM
inlawrev-4023	477	2	n.e.2d	n.e.2d	NOUN
inlawrev-4023	477	3	1	1	NUM
inlawrev-4023	477	4	1	1	NUM
inlawrev-4023	477	5	16	16	NUM
inlawrev-4023	477	6	(	(	PUNCT
inlawrev-4023	477	7	ind	ind	NOUN
inlawrev-4023	477	8	.	.	PUNCT
inlawrev-4023	478	1	tax	tax	PROPN
inlawrev-4023	478	2	ct	ct	PROPN
inlawrev-4023	478	3	.	.	PROPN
inlawrev-4023	478	4	2008	2008	NUM
inlawrev-4023	478	5	)	)	PUNCT
inlawrev-4023	478	6	,	,	PUNCT
inlawrev-4023	478	7	trans	trans	PROPN
inlawrev-4023	478	8	,	,	PUNCT
inlawrev-4023	478	9	denied	deny	VERB
inlawrev-4023	478	10	.	.	PUNCT
inlawrev-4023	479	1	191	191	NUM
inlawrev-4023	479	2	.	.	PUNCT
inlawrev-4023	480	1	/j	/j	INTJ
inlawrev-4023	480	2	.	.	PUNCT
inlawrev-4023	481	1	at	at	ADP
inlawrev-4023	481	2	1117	1117	NUM
inlawrev-4023	481	3	.	.	PUNCT
inlawrev-4023	482	1	192	192	NUM
inlawrev-4023	482	2	.	.	PUNCT
inlawrev-4023	483	1	i	i	PRON
inlawrev-4023	483	2	d.	d.	PROPN
inlawrev-4023	483	3	193	193	NUM
inlawrev-4023	483	4	.	.	PUNCT
inlawrev-4023	484	1	i	i	PRON
inlawrev-4023	484	2	d.	d.	PROPN
inlawrev-4023	484	3	194	194	NUM
inlawrev-4023	484	4	.	.	PUNCT
inlawrev-4023	485	1	i	i	PRON
inlawrev-4023	485	2	d.	d.	PROPN
inlawrev-4023	485	3	195	195	NUM
inlawrev-4023	485	4	.	.	PUNCT
inlawrev-4023	486	1	i	i	PRON
inlawrev-4023	486	2	d.	d.	PROPN
inlawrev-4023	486	3	196	196	NUM
inlawrev-4023	486	4	.	.	PUNCT
inlawrev-4023	487	1	/j	/j	INTJ
inlawrev-4023	487	2	.	.	PUNCT
inlawrev-4023	488	1	at	at	ADP
inlawrev-4023	488	2	1118	1118	NUM
inlawrev-4023	488	3	.	.	PUNCT
inlawrev-4023	489	1	197	197	NUM
inlawrev-4023	489	2	.	.	PUNCT
inlawrev-4023	490	1	i	i	PRON
inlawrev-4023	490	2	d.	d.	PROPN
inlawrev-4023	490	3	198	198	NUM
inlawrev-4023	490	4	.	.	PUNCT
inlawrev-4023	491	1	i	i	PRON
inlawrev-4023	491	2	d.	d.	PROPN
inlawrev-4023	491	3	199	199	NUM
inlawrev-4023	491	4	.	.	PUNCT
inlawrev-4023	492	1	i	i	PRON
inlawrev-4023	492	2	d.	d.	PROPN
inlawrev-4023	492	3	200	200	NUM
inlawrev-4023	492	4	.	.	PUNCT
inlawrev-4023	493	1	i	i	PRON
inlawrev-4023	493	2	d.	d.	PROPN
inlawrev-4023	493	3	201	201	NUM
inlawrev-4023	493	4	.	.	PUNCT
inlawrev-4023	494	1	i	i	PRON
inlawrev-4023	494	2	d.	d.	PROPN
inlawrev-4023	494	3	at	at	ADP
inlawrev-4023	494	4	1	1	NUM
inlawrev-4023	494	5	1	1	NUM
inlawrev-4023	494	6	19	19	NUM
inlawrev-4023	494	7	(	(	PUNCT
inlawrev-4023	494	8	citing	cite	VERB
inlawrev-4023	494	9	ind	ind	NOUN
inlawrev-4023	494	10	.	.	PUNCT
inlawrev-4023	495	1	dep't	dep't	NOUN
inlawrev-4023	495	2	of	of	ADP
inlawrev-4023	495	3	revenue	revenue	NOUN
inlawrev-4023	495	4	v.	v.	ADP
inlawrev-4023	495	5	1	1	NUM
inlawrev-4023	495	6	stop	stop	VERB
inlawrev-4023	495	7	auto	auto	NOUN
inlawrev-4023	495	8	sales	sale	NOUN
inlawrev-4023	495	9	,	,	PUNCT
inlawrev-4023	495	10	inc	inc	PROPN
inlawrev-4023	495	11	.	.	PROPN
inlawrev-4023	495	12	,	,	PUNCT
inlawrev-4023	495	13	810	810	NUM
inlawrev-4023	495	14	n.e.2d	n.e.2d	NOUN
inlawrev-4023	495	15	686	686	NUM
inlawrev-4023	495	16	,	,	PUNCT
inlawrev-4023	495	17	690	690	NUM
inlawrev-4023	495	18	(	(	PUNCT
inlawrev-4023	495	19	ind	ind	NOUN
inlawrev-4023	495	20	.	.	PUNCT
inlawrev-4023	495	21	2004	2004	NUM
inlawrev-4023	495	22	)	)	PUNCT
inlawrev-4023	495	23	)	)	PUNCT
inlawrev-4023	495	24	.	.	PUNCT
inlawrev-4023	496	1	202	202	NUM
inlawrev-4023	496	2	.	.	PUNCT
inlawrev-4023	496	3	m.	m.	NOUN
inlawrev-4023	496	4	at	at	ADP
inlawrev-4023	496	5	1121	1121	NUM
inlawrev-4023	496	6	.	.	PUNCT
inlawrev-4023	497	1	203	203	NUM
inlawrev-4023	497	2	.	.	PUNCT
inlawrev-4023	498	1	/j	/j	INTJ
inlawrev-4023	498	2	.	.	PUNCT
inlawrev-4023	499	1	at	at	ADP
inlawrev-4023	499	2	1119	1119	NUM
inlawrev-4023	499	3	.	.	PUNCT
inlawrev-4023	499	4	1	1	NUM
inlawrev-4023	499	5	234	234	NUM
inlawrev-4023	499	6	indiana	indiana	PROPN
inlawrev-4023	499	7	law	law	NOUN
inlawrev-4023	499	8	review	review	NOUN
inlawrev-4023	499	9	[	[	X
inlawrev-4023	499	10	vol	vol	NOUN
inlawrev-4023	499	11	.	.	PUNCT
inlawrev-4023	500	1	42	42	NUM
inlawrev-4023	500	2	:	:	SYM
inlawrev-4023	500	3	1	1	NUM
inlawrev-4023	500	4	2	2	NUM
inlawrev-4023	500	5	1	1	NUM
inlawrev-4023	500	6	5	5	NUM
inlawrev-4023	500	7	instructive	instructive	ADJ
inlawrev-4023	500	8	:	:	PUNCT
inlawrev-4023	500	9	"	"	PUNCT
inlawrev-4023	500	10	a	a	DET
inlawrev-4023	500	11	purchaser	purchaser	NOUN
inlawrev-4023	500	12	ofaccounts	ofaccount	NOUN
inlawrev-4023	500	13	receivable	receivable	ADJ
inlawrev-4023	500	14	which	which	PRON
inlawrev-4023	500	15	become	become	VERB
inlawrev-4023	500	16	worthless	worthless	ADJ
inlawrev-4023	500	17	during	during	ADP
inlawrev-4023	500	18	the	the	DET
inlawrev-4023	500	19	taxable	taxable	ADJ
inlawrev-4023	500	20	year	year	NOUN
inlawrev-4023	500	21	shall	shall	AUX
inlawrev-4023	500	22	be	be	AUX
inlawrev-4023	500	23	entitled	entitle	VERB
inlawrev-4023	500	24	under	under	ADP
inlawrev-4023	500	25	section	section	NOUN
inlawrev-4023	500	26	166	166	NUM
inlawrev-4023	500	27	to	to	ADP
inlawrev-4023	500	28	a	a	DET
inlawrev-4023	500	29	deduction	deduction	NOUN
inlawrev-4023	500	30	which	which	PRON
inlawrev-4023	500	31	is	be	AUX
inlawrev-4023	500	32	based	base	VERB
inlawrev-4023	500	33	upon	upon	SCONJ
inlawrev-4023	500	34	the	the	DET
inlawrev-4023	500	35	price	price	NOUN
inlawrev-4023	500	36	he	he	PRON
inlawrev-4023	500	37	paid	pay	VERB
inlawrev-4023	500	38	for	for	ADP
inlawrev-4023	500	39	such	such	ADJ
inlawrev-4023	500	40	receivables	receivables	NOUN
inlawrev-4023	500	41	but	but	CCONJ
inlawrev-4023	500	42	not	not	PART
inlawrev-4023	500	43	upon	upon	SCONJ
inlawrev-4023	500	44	their	their	PRON
inlawrev-4023	500	45	face	face	NOUN
inlawrev-4023	500	46	value	value	NOUN
inlawrev-4023	500	47	.	.	PUNCT
inlawrev-4023	501	1	"^^	"^^	PROPN
inlawrev-4023	501	2	thus	thus	ADV
inlawrev-4023	501	3	,	,	PUNCT
inlawrev-4023	501	4	the	the	DET
inlawrev-4023	501	5	tax	tax	NOUN
inlawrev-4023	501	6	court	court	NOUN
inlawrev-4023	501	7	affirmed	affirm	VERB
inlawrev-4023	501	8	the	the	DET
inlawrev-4023	501	9	decision	decision	NOUN
inlawrev-4023	501	10	of	of	ADP
inlawrev-4023	501	11	the	the	DET
inlawrev-4023	501	12	department	department	NOUN
inlawrev-4023	501	13	and	and	CCONJ
inlawrev-4023	501	14	held	hold	VERB
inlawrev-4023	501	15	that	that	DET
inlawrev-4023	501	16	sac	sac	NOUN
inlawrev-4023	501	17	was	be	AUX
inlawrev-4023	501	18	only	only	ADV
inlawrev-4023	501	19	entitled	entitle	VERB
inlawrev-4023	501	20	to	to	ADP
inlawrev-4023	501	21	a	a	DET
inlawrev-4023	501	22	refund	refund	NOUN
inlawrev-4023	501	23	in	in	ADP
inlawrev-4023	501	24	the	the	DET
inlawrev-4023	501	25	amount	amount	NOUN
inlawrev-4023	501	26	it	it	PRON
inlawrev-4023	501	27	actually	actually	ADV
inlawrev-4023	501	28	paid	pay	VERB
inlawrev-4023	501	29	for	for	ADP
inlawrev-4023	501	30	the	the	DET
inlawrev-4023	501	31	installment	installment	NOUN
inlawrev-4023	501	32	contracts	contract	NOUN
inlawrev-4023	501	33	.	.	PUNCT
inlawrev-4023	502	1	^^^	^^^	NOUN
inlawrev-4023	502	2	3	3	X
inlawrev-4023	502	3	.	.	NOUN
inlawrev-4023	502	4	home	home	NOUN
inlawrev-4023	502	5	depot	depot	NOUN
inlawrev-4023	502	6	u.s.a	u.s.a	PROPN
inlawrev-4023	502	7	.	.	PROPN
inlawrev-4023	502	8	,	,	PUNCT
inlawrev-4023	502	9	inc	inc	PROPN
inlawrev-4023	502	10	.	.	PROPN
inlawrev-4023	502	11	v.	v.	PROPN
inlawrev-4023	502	12	indiana	indiana	PROPN
inlawrev-4023	502	13	department	department	PROPN
inlawrev-4023	502	14	of	of	ADP
inlawrev-4023	502	15	state	state	PROPN
inlawrev-4023	502	16	revenue.^^^—in	revenue.^^^—in	PUNCT
inlawrev-4023	502	17	home	home	NOUN
inlawrev-4023	502	18	depot	depot	NOUN
inlawrev-4023	502	19	,	,	PUNCT
inlawrev-4023	502	20	the	the	DET
inlawrev-4023	502	21	tax	tax	NOUN
inlawrev-4023	502	22	court	court	NOUN
inlawrev-4023	502	23	was	be	AUX
inlawrev-4023	502	24	presented	present	VERB
inlawrev-4023	502	25	with	with	ADP
inlawrev-4023	502	26	the	the	DET
inlawrev-4023	502	27	question	question	NOUN
inlawrev-4023	502	28	of	of	ADP
inlawrev-4023	502	29	whether	whether	SCONJ
inlawrev-4023	502	30	home	home	NOUN
inlawrev-4023	502	31	depot	depot	NOUN
inlawrev-4023	502	32	,	,	PUNCT
inlawrev-4023	502	33	a	a	DET
inlawrev-4023	502	34	national	national	ADJ
inlawrev-4023	502	35	home	home	NOUN
inlawrev-4023	502	36	improvement	improvement	NOUN
inlawrev-4023	502	37	retailer	retailer	NOUN
inlawrev-4023	502	38	,	,	PUNCT
inlawrev-4023	502	39	was	be	AUX
inlawrev-4023	502	40	entitled	entitle	VERB
inlawrev-4023	502	41	to	to	ADP
inlawrev-4023	502	42	a	a	DET
inlawrev-4023	502	43	refund	refund	NOUN
inlawrev-4023	502	44	of	of	ADP
inlawrev-4023	502	45	the	the	DET
inlawrev-4023	502	46	sales	sale	NOUN
inlawrev-4023	502	47	tax	tax	NOUN
inlawrev-4023	502	48	which	which	DET
inlawrev-4023	502	49	home	home	NOUN
inlawrev-4023	502	50	depot	depot	NOUN
inlawrev-4023	502	51	remitted	remit	VERB
inlawrev-4023	502	52	on	on	ADP
inlawrev-4023	502	53	purchases	purchase	NOUN
inlawrev-4023	502	54	made	make	VERB
inlawrev-4023	502	55	by	by	ADP
inlawrev-4023	502	56	customers	customer	NOUN
inlawrev-4023	502	57	who	who	PRON
inlawrev-4023	502	58	used	use	VERB
inlawrev-4023	502	59	private	private	ADJ
inlawrev-4023	502	60	label	label	NOUN
inlawrev-4023	502	61	credit	credit	NOUN
inlawrev-4023	502	62	cards	card	NOUN
inlawrev-4023	502	63	at	at	ADP
inlawrev-4023	502	64	the	the	DET
inlawrev-4023	502	65	retailer	retailer	NOUN
inlawrev-4023	502	66	's	's	PART
inlawrev-4023	502	67	stores	store	NOUN
inlawrev-4023	502	68	,	,	PUNCT
inlawrev-4023	502	69	but	but	CCONJ
inlawrev-4023	502	70	then	then	ADV
inlawrev-4023	502	71	defaulted	default	VERB
inlawrev-4023	502	72	on	on	ADP
inlawrev-4023	502	73	their	their	PRON
inlawrev-4023	502	74	accounts	account	NOUN
inlawrev-4023	502	75	with	with	ADP
inlawrev-4023	502	76	the	the	DET
inlawrev-4023	502	77	finance	finance	NOUN
inlawrev-4023	502	78	companies	company	NOUN
inlawrev-4023	502	79	who	who	PRON
inlawrev-4023	502	80	owned	own	VERB
inlawrev-4023	502	81	and	and	CCONJ
inlawrev-4023	502	82	operated	operate	VERB
inlawrev-4023	502	83	the	the	DET
inlawrev-4023	502	84	private	private	ADJ
inlawrev-4023	502	85	label	label	NOUN
inlawrev-4023	502	86	credit	credit	NOUN
inlawrev-4023	502	87	card	card	NOUN
inlawrev-4023	502	88	program.^^^	program.^^^	PROPN
inlawrev-4023	502	89	home	home	NOUN
inlawrev-4023	502	90	depot	depot	NOUN
inlawrev-4023	502	91	sought	seek	VERB
inlawrev-4023	502	92	to	to	PART
inlawrev-4023	502	93	claim	claim	VERB
inlawrev-4023	502	94	a	a	DET
inlawrev-4023	502	95	bad	bad	ADJ
inlawrev-4023	502	96	debt	debt	NOUN
inlawrev-4023	502	97	deduction	deduction	NOUN
inlawrev-4023	502	98	for	for	ADP
inlawrev-4023	502	99	the	the	DET
inlawrev-4023	502	100	accounts	account	NOUN
inlawrev-4023	502	101	that	that	PRON
inlawrev-4023	502	102	its	its	PRON
inlawrev-4023	502	103	financing	financing	NOUN
inlawrev-4023	502	104	companies	company	NOUN
inlawrev-4023	502	105	were	be	AUX
inlawrev-4023	502	106	unable	unable	ADJ
inlawrev-4023	502	107	to	to	PART
inlawrev-4023	502	108	collect.^^^	collect.^^^	VERB
inlawrev-4023	502	109	at	at	ADP
inlawrev-4023	502	110	issue	issue	NOUN
inlawrev-4023	502	111	in	in	ADP
inlawrev-4023	502	112	the	the	DET
inlawrev-4023	502	113	case	case	NOUN
inlawrev-4023	502	114	were	be	AUX
inlawrev-4023	502	115	the	the	DET
inlawrev-4023	502	116	structured	structure	VERB
inlawrev-4023	502	117	agreements	agreement	NOUN
inlawrev-4023	502	118	between	between	ADP
inlawrev-4023	502	119	home	home	NOUN
inlawrev-4023	502	120	depot	depot	NOUN
inlawrev-4023	502	121	and	and	CCONJ
inlawrev-4023	502	122	its	its	PRON
inlawrev-4023	502	123	financing	financing	NOUN
inlawrev-4023	502	124	companies	company	NOUN
inlawrev-4023	502	125	.	.	PUNCT
inlawrev-4023	503	1	pursuant	pursuant	ADJ
inlawrev-4023	503	2	to	to	ADP
inlawrev-4023	503	3	the	the	DET
inlawrev-4023	503	4	terms	term	NOUN
inlawrev-4023	503	5	ofthe	ofthe	ADJ
inlawrev-4023	503	6	contracts	contract	NOUN
inlawrev-4023	503	7	.	.	PUNCT
inlawrev-4023	504	1	home	home	NOUN
inlawrev-4023	504	2	depot	depot	NOUN
inlawrev-4023	504	3	made	make	VERB
inlawrev-4023	504	4	private	private	ADJ
inlawrev-4023	504	5	label	label	NOUN
inlawrev-4023	504	6	credit	credit	NOUN
inlawrev-4023	504	7	card	card	NOUN
inlawrev-4023	504	8	applications	application	NOUN
inlawrev-4023	504	9	available	available	ADJ
inlawrev-4023	504	10	to	to	ADP
inlawrev-4023	504	11	customers	customer	NOUN
inlawrev-4023	504	12	in	in	ADP
inlawrev-4023	504	13	its	its	PRON
inlawrev-4023	504	14	stores.^^^	stores.^^^	PROPN
inlawrev-4023	504	15	home	home	NOUN
inlawrev-4023	504	16	depot	depot	NOUN
inlawrev-4023	504	17	then	then	ADV
inlawrev-4023	504	18	submitted	submit	VERB
inlawrev-4023	504	19	the	the	DET
inlawrev-4023	504	20	completed	complete	VERB
inlawrev-4023	504	21	application	application	NOUN
inlawrev-4023	504	22	forms	form	NOUN
inlawrev-4023	504	23	to	to	ADP
inlawrev-4023	504	24	the	the	DET
inlawrev-4023	504	25	financing	financing	NOUN
inlawrev-4023	504	26	companies	company	NOUN
inlawrev-4023	504	27	,	,	PUNCT
inlawrev-4023	504	28	which	which	PRON
inlawrev-4023	504	29	processed	process	VERB
inlawrev-4023	504	30	the	the	DET
inlawrev-4023	504	31	applications	application	NOUN
inlawrev-4023	504	32	and	and	CCONJ
inlawrev-4023	504	33	issued	issue	VERB
inlawrev-4023	504	34	credit	credit	NOUN
inlawrev-4023	504	35	cards	card	NOUN
inlawrev-4023	504	36	to	to	ADP
inlawrev-4023	504	37	approved	approve	VERB
inlawrev-4023	504	38	applicants.^	applicants.^	NOUN
inlawrev-4023	504	39	^^	^^	PUNCT
inlawrev-4023	504	40	the	the	DET
inlawrev-4023	504	41	financing	financing	NOUN
inlawrev-4023	504	42	companies	company	NOUN
inlawrev-4023	504	43	agreed	agree	VERB
inlawrev-4023	504	44	to	to	PART
inlawrev-4023	504	45	be	be	AUX
inlawrev-4023	504	46	responsible	responsible	ADJ
inlawrev-4023	504	47	for	for	ADP
inlawrev-4023	504	48	all	all	DET
inlawrev-4023	504	49	servicing	servicing	NOUN
inlawrev-4023	504	50	of	of	ADP
inlawrev-4023	504	51	the	the	DET
inlawrev-4023	504	52	credit	credit	NOUN
inlawrev-4023	504	53	cards	card	NOUN
inlawrev-4023	504	54	,	,	PUNCT
inlawrev-4023	504	55	including	include	VERB
inlawrev-4023	504	56	billing	billing	NOUN
inlawrev-4023	504	57	and	and	CCONJ
inlawrev-4023	504	58	collection.^^^	collection.^^^	PROPN
inlawrev-4023	504	59	perhaps	perhaps	ADV
inlawrev-4023	504	60	the	the	DET
inlawrev-4023	504	61	most	most	ADV
inlawrev-4023	504	62	important	important	ADJ
inlawrev-4023	504	63	term	term	NOUN
inlawrev-4023	504	64	of	of	ADP
inlawrev-4023	504	65	the	the	DET
inlawrev-4023	504	66	agreements	agreement	NOUN
inlawrev-4023	504	67	stated	state	VERB
inlawrev-4023	504	68	:	:	PUNCT
inlawrev-4023	504	69	"	"	PUNCT
inlawrev-4023	504	70	all	all	DET
inlawrev-4023	504	71	credit	credit	NOUN
inlawrev-4023	504	72	losses	loss	NOUN
inlawrev-4023	504	73	on	on	ADP
inlawrev-4023	504	74	accounts	account	NOUN
inlawrev-4023	504	75	shall	shall	AUX
inlawrev-4023	504	76	be	be	AUX
inlawrev-4023	504	77	solely	solely	ADV
inlawrev-4023	504	78	borne	bear	VERB
inlawrev-4023	504	79	at	at	ADP
inlawrev-4023	504	80	the	the	DET
inlawrev-4023	504	81	expense	expense	NOUN
inlawrev-4023	504	82	of	of	ADP
inlawrev-4023	504	83	[	[	PUNCT
inlawrev-4023	504	84	the	the	DET
inlawrev-4023	504	85	finance	finance	NOUN
inlawrev-4023	504	86	companies	company	NOUN
inlawrev-4023	504	87	]	]	PUNCT
inlawrev-4023	504	88	and	and	CCONJ
inlawrev-4023	504	89	shall	shall	AUX
inlawrev-4023	504	90	not	not	PART
inlawrev-4023	504	91	be	be	AUX
inlawrev-4023	504	92	passed	pass	VERB
inlawrev-4023	504	93	on	on	ADP
inlawrev-4023	504	94	to	to	ADP
inlawrev-4023	504	95	[	[	X
inlawrev-4023	504	96	home	home	NOUN
inlawrev-4023	504	97	depot]."^^^	depot]."^^^	PROPN
inlawrev-4023	504	98	"	"	PUNCT
inlawrev-4023	504	99	with	with	ADP
inlawrev-4023	504	100	respect	respect	NOUN
inlawrev-4023	504	101	to	to	ADP
inlawrev-4023	504	102	the	the	PRON
inlawrev-4023	504	103	.	.	PUNCT
inlawrev-4023	504	104	.	.	PUNCT
inlawrev-4023	504	105	.	.	PUNCT
inlawrev-4023	505	1	credit	credit	NOUN
inlawrev-4023	505	2	card	card	NOUN
inlawrev-4023	505	3	accounts	account	NOUN
inlawrev-4023	505	4	that	that	PRON
inlawrev-4023	505	5	had	have	AUX
inlawrev-4023	505	6	been	be	AUX
inlawrev-4023	505	7	defaulted	default	VERB
inlawrev-4023	505	8	upon	upon	SCONJ
inlawrev-4023	505	9	and	and	CCONJ
inlawrev-4023	505	10	were	be	AUX
inlawrev-4023	505	11	therefore	therefore	ADV
inlawrev-4023	505	12	uncollectible	uncollectible	ADJ
inlawrev-4023	505	13	,	,	PUNCT
inlawrev-4023	505	14	the	the	DET
inlawrev-4023	505	15	finance	finance	NOUN
inlawrev-4023	505	16	companies	company	NOUN
inlawrev-4023	505	17	claimed	claim	VERB
inlawrev-4023	505	18	'	'	PUNCT
inlawrev-4023	505	19	bad	bad	ADJ
inlawrev-4023	505	20	debt	debt	NOUN
inlawrev-4023	505	21	'	'	PART
inlawrev-4023	505	22	deductions	deduction	NOUN
inlawrev-4023	505	23	on	on	ADP
inlawrev-4023	505	24	their	their	PRON
inlawrev-4023	505	25	federal	federal	ADJ
inlawrev-4023	505	26	income	income	NOUN
inlawrev-4023	505	27	tax	tax	NOUN
inlawrev-4023	505	28	returns	return	NOUN
inlawrev-4023	505	29	,	,	PUNCT
inlawrev-4023	505	30	pursuant	pursuant	ADJ
inlawrev-4023	505	31	to	to	ADP
inlawrev-4023	505	32	section	section	NOUN
inlawrev-4023	505	33	166	166	NUM
inlawrev-4023	505	34	of	of	ADP
inlawrev-4023	505	35	the	the	DET
inlawrev-4023	505	36	[	[	X
inlawrev-4023	505	37	irc]."^^^	irc]."^^^	NOUN
inlawrev-4023	505	38	on	on	ADP
inlawrev-4023	505	39	its	its	PRON
inlawrev-4023	505	40	federal	federal	ADJ
inlawrev-4023	505	41	income	income	NOUN
inlawrev-4023	505	42	tax	tax	NOUN
inlawrev-4023	505	43	return	return	NOUN
inlawrev-4023	505	44	.	.	PUNCT
inlawrev-4023	506	1	home	home	NOUN
inlawrev-4023	506	2	depot	depot	NOUN
inlawrev-4023	506	3	deducted	deduct	VERB
inlawrev-4023	506	4	the	the	DET
inlawrev-4023	506	5	service	service	NOUN
inlawrev-4023	506	6	fees	fee	NOUN
inlawrev-4023	506	7	it	it	PRON
inlawrev-4023	506	8	paid	pay	VERB
inlawrev-4023	506	9	to	to	ADP
inlawrev-4023	506	10	the	the	DET
inlawrev-4023	506	11	financing	financing	NOUN
inlawrev-4023	506	12	companies	company	NOUN
inlawrev-4023	506	13	attributable	attributable	ADJ
inlawrev-4023	506	14	to	to	ADP
inlawrev-4023	506	15	accounts	account	VERB
inlawrev-4023	506	16	the	the	DET
inlawrev-4023	506	17	financing	financing	NOUN
inlawrev-4023	506	18	companies	company	NOUN
inlawrev-4023	506	19	were	be	AUX
inlawrev-4023	506	20	unable	unable	ADJ
inlawrev-4023	506	21	to	to	PART
inlawrev-4023	506	22	collect.^^"^	collect.^^"^	PROPN
inlawrev-4023	506	23	home	home	NOUN
inlawrev-4023	506	24	depot	depot	NOUN
inlawrev-4023	506	25	deducted	deduct	VERB
inlawrev-4023	506	26	the	the	DET
inlawrev-4023	506	27	service	service	NOUN
inlawrev-4023	506	28	fees	fee	NOUN
inlawrev-4023	506	29	as	as	ADP
inlawrev-4023	506	30	a	a	DET
inlawrev-4023	506	31	business	business	NOUN
inlawrev-4023	506	32	expense	expense	NOUN
inlawrev-4023	506	33	under	under	ADP
inlawrev-4023	506	34	section	section	NOUN
inlawrev-4023	506	35	162	162	NUM
inlawrev-4023	506	36	of	of	ADP
inlawrev-4023	506	37	the	the	DET
inlawrev-4023	506	38	irc.^*^	irc.^*^	NOUN
inlawrev-4023	506	39	home	home	NOUN
inlawrev-4023	506	40	depot	depot	NOUN
inlawrev-4023	506	41	filed	file	VERB
inlawrev-4023	506	42	a	a	DET
inlawrev-4023	506	43	claim	claim	NOUN
inlawrev-4023	506	44	with	with	ADP
inlawrev-4023	506	45	the	the	DET
inlawrev-4023	506	46	department	department	NOUN
inlawrev-4023	506	47	seeking	seek	VERB
inlawrev-4023	506	48	a	a	DET
inlawrev-4023	506	49	refund	refund	NOUN
inlawrev-4023	506	50	of	of	ADP
inlawrev-4023	506	51	the	the	DET
inlawrev-4023	506	52	sales	sale	NOUN
inlawrev-4023	506	53	tax	tax	NOUN
inlawrev-4023	506	54	which	which	DET
inlawrev-4023	506	55	home	home	NOUN
inlawrev-4023	506	56	depot	depot	NOUN
inlawrev-4023	506	57	had	have	AUX
inlawrev-4023	506	58	remitted	remit	VERB
inlawrev-4023	506	59	during	during	ADP
inlawrev-4023	506	60	the	the	DET
inlawrev-4023	506	61	period	period	NOUN
inlawrev-4023	506	62	at	at	ADP
inlawrev-4023	506	63	issue	issue	NOUN
inlawrev-4023	506	64	on	on	ADP
inlawrev-4023	506	65	purchases	purchase	NOUN
inlawrev-4023	506	66	204	204	NUM
inlawrev-4023	506	67	.	.	PUNCT
inlawrev-4023	507	1	i	i	PRON
inlawrev-4023	507	2	d.	d.	PROPN
inlawrev-4023	507	3	at	at	ADP
inlawrev-4023	507	4	1	1	NUM
inlawrev-4023	507	5	120	120	NUM
inlawrev-4023	507	6	(	(	PUNCT
inlawrev-4023	507	7	citing	cite	VERB
inlawrev-4023	507	8	treas	treas	PROPN
inlawrev-4023	507	9	.	.	PUNCT
inlawrev-4023	508	1	reg	reg	PROPN
inlawrev-4023	508	2	.	.	PUNCT
inlawrev-4023	509	1	§	§	PROPN
inlawrev-4023	509	2	1.166	1.166	NUM
inlawrev-4023	509	3	-	-	PUNCT
inlawrev-4023	509	4	l(d)(2)(i)(b	l(d)(2)(i)(b	NOUN
inlawrev-4023	509	5	)	)	PUNCT
inlawrev-4023	509	6	(	(	PUNCT
inlawrev-4023	509	7	2006	2006	NUM
inlawrev-4023	509	8	)	)	PUNCT
inlawrev-4023	509	9	)	)	PUNCT
inlawrev-4023	509	10	.	.	PUNCT
inlawrev-4023	510	1	205	205	NUM
inlawrev-4023	510	2	.	.	PUNCT
inlawrev-4023	510	3	mat	mat	NOUN
inlawrev-4023	510	4	1121	1121	NUM
inlawrev-4023	510	5	.	.	PUNCT
inlawrev-4023	511	1	206	206	NUM
inlawrev-4023	511	2	.	.	X
inlawrev-4023	512	1	891	891	NUM
inlawrev-4023	512	2	n.e.2d	n.e.2d	NOUN
inlawrev-4023	512	3	187	187	NUM
inlawrev-4023	512	4	(	(	PUNCT
inlawrev-4023	512	5	ind	ind	NOUN
inlawrev-4023	512	6	.	.	PUNCT
inlawrev-4023	513	1	tax	tax	NOUN
inlawrev-4023	513	2	.	.	PUNCT
inlawrev-4023	514	1	ct	ct	PROPN
inlawrev-4023	514	2	.	.	NOUN
inlawrev-4023	514	3	2008	2008	NUM
inlawrev-4023	514	4	)	)	PUNCT
inlawrev-4023	514	5	,	,	PUNCT
inlawrev-4023	514	6	trans	trans	PROPN
inlawrev-4023	514	7	,	,	PUNCT
inlawrev-4023	514	8	denied	deny	VERB
inlawrev-4023	514	9	.	.	PUNCT
inlawrev-4023	515	1	207	207	NUM
inlawrev-4023	515	2	.	.	X
inlawrev-4023	516	1	mat	mat	VERB
inlawrev-4023	516	2	187	187	NUM
inlawrev-4023	516	3	-	-	SYM
inlawrev-4023	516	4	88	88	NUM
inlawrev-4023	516	5	.	.	PUNCT
inlawrev-4023	517	1	208	208	NUM
inlawrev-4023	517	2	.	.	X
inlawrev-4023	517	3	mat	mat	PROPN
inlawrev-4023	517	4	189	189	NUM
inlawrev-4023	517	5	.	.	PUNCT
inlawrev-4023	518	1	209	209	NUM
inlawrev-4023	518	2	.	.	PUNCT
inlawrev-4023	519	1	i	i	PRON
inlawrev-4023	519	2	d.	d.	PROPN
inlawrev-4023	519	3	at	at	ADP
inlawrev-4023	519	4	188	188	NUM
inlawrev-4023	519	5	.	.	PUNCT
inlawrev-4023	519	6	210	210	NUM
inlawrev-4023	519	7	.	.	PUNCT
inlawrev-4023	520	1	i	i	PRON
inlawrev-4023	520	2	d.	d.	PROPN
inlawrev-4023	520	3	111	111	NUM
inlawrev-4023	520	4	.	.	PUNCT
inlawrev-4023	521	1	i	i	PRON
inlawrev-4023	521	2	d.	d.	PROPN
inlawrev-4023	521	3	212	212	NUM
inlawrev-4023	521	4	.	.	PUNCT
inlawrev-4023	522	1	i	i	PRON
inlawrev-4023	522	2	d.	d.	PROPN
inlawrev-4023	522	3	213	213	NUM
inlawrev-4023	522	4	.	.	PUNCT
inlawrev-4023	522	5	mat	mat	NOUN
inlawrev-4023	522	6	188	188	NUM
inlawrev-4023	522	7	-	-	SYM
inlawrev-4023	522	8	89	89	NUM
inlawrev-4023	522	9	.	.	PUNCT
inlawrev-4023	523	1	214	214	NUM
inlawrev-4023	523	2	.	.	PUNCT
inlawrev-4023	523	3	mat	mat	PROPN
inlawrev-4023	523	4	189	189	NUM
inlawrev-4023	523	5	.	.	PUNCT
inlawrev-4023	523	6	215	215	NUM
inlawrev-4023	523	7	.	.	PUNCT
inlawrev-4023	524	1	i	i	PRON
inlawrev-4023	524	2	d.	d.	PROPN
inlawrev-4023	524	3	2009	2009	NUM
inlawrev-4023	524	4	]	]	PUNCT
inlawrev-4023	524	5	tax	tax	NOUN
inlawrev-4023	524	6	law	law	NOUN
inlawrev-4023	524	7	1235	1235	NUM
inlawrev-4023	524	8	made	make	VERB
inlawrev-4023	524	9	by	by	ADP
inlawrev-4023	524	10	customers	customer	NOUN
inlawrev-4023	524	11	who	who	PRON
inlawrev-4023	524	12	used	use	VERB
inlawrev-4023	524	13	their	their	PRON
inlawrev-4023	524	14	private	private	ADJ
inlawrev-4023	524	15	label	label	NOUN
inlawrev-4023	524	16	credit	credit	NOUN
inlawrev-4023	524	17	cards	card	NOUN
inlawrev-4023	524	18	but	but	CCONJ
inlawrev-4023	524	19	then	then	ADV
inlawrev-4023	524	20	defaulted	default	VERB
inlawrev-4023	524	21	with	with	ADP
inlawrev-4023	524	22	the	the	DET
inlawrev-4023	524	23	finance	finance	NOUN
inlawrev-4023	524	24	companies.^^^	companies.^^^	NOUN
inlawrev-4023	524	25	the	the	DET
inlawrev-4023	524	26	department	department	NOUN
inlawrev-4023	524	27	denied	deny	VERB
inlawrev-4023	524	28	the	the	DET
inlawrev-4023	524	29	refund	refund	NOUN
inlawrev-4023	524	30	claim	claim	NOUN
inlawrev-4023	524	31	because	because	SCONJ
inlawrev-4023	524	32	the	the	DET
inlawrev-4023	524	33	finance	finance	NOUN
inlawrev-4023	524	34	companies	company	NOUN
inlawrev-4023	524	35	,	,	PUNCT
inlawrev-4023	524	36	not	not	PART
inlawrev-4023	524	37	home	home	NOUN
inlawrev-4023	524	38	depot	depot	NOUN
inlawrev-4023	524	39	,	,	PUNCT
inlawrev-4023	524	40	claimed	claim	VERB
inlawrev-4023	524	41	the	the	DET
inlawrev-4023	524	42	bad	bad	ADJ
inlawrev-4023	524	43	debt	debt	NOUN
inlawrev-4023	524	44	deduction	deduction	NOUN
inlawrev-4023	524	45	on	on	ADP
inlawrev-4023	524	46	the	the	DET
inlawrev-4023	524	47	federal	federal	ADJ
inlawrev-4023	524	48	retums.^^^	retums.^^^	NOUN
inlawrev-4023	524	49	in	in	ADP
inlawrev-4023	524	50	upholding	uphold	VERB
inlawrev-4023	524	51	the	the	DET
inlawrev-4023	524	52	department	department	NOUN
inlawrev-4023	524	53	's	's	PART
inlawrev-4023	524	54	decision	decision	NOUN
inlawrev-4023	524	55	,	,	PUNCT
inlawrev-4023	524	56	the	the	DET
inlawrev-4023	524	57	tax	tax	NOUN
inlawrev-4023	524	58	court	court	NOUN
inlawrev-4023	524	59	stated	state	VERB
inlawrev-4023	524	60	:	:	PUNCT
inlawrev-4023	524	61	"	"	PUNCT
inlawrev-4023	524	62	[	[	X
inlawrev-4023	524	63	w]hen	w]hen	ADV
inlawrev-4023	524	64	a	a	DET
inlawrev-4023	524	65	retail	retail	ADJ
inlawrev-4023	524	66	merchant	merchant	NOUN
inlawrev-4023	524	67	computes	compute	VERB
inlawrev-4023	524	68	its	its	PRON
inlawrev-4023	524	69	bad	bad	ADJ
inlawrev-4023	524	70	debt	debt	NOUN
inlawrev-4023	524	71	deduction	deduction	NOUN
inlawrev-4023	524	72	under	under	ADP
inlawrev-4023	524	73	indiana	indiana	PROPN
inlawrev-4023	524	74	code	code	PROPN
inlawrev-4023	524	75	§	§	PROPN
inlawrev-4023	524	76	6	6	NUM
inlawrev-4023	524	77	-	-	SYM
inlawrev-4023	524	78	2.5	2.5	NUM
inlawrev-4023	524	79	-	-	PUNCT
inlawrev-4023	524	80	6	6	NUM
inlawrev-4023	524	81	-	-	SYM
inlawrev-4023	524	82	9	9	NUM
inlawrev-4023	524	83	,	,	PUNCT
inlawrev-4023	524	84	it	it	PRON
inlawrev-4023	524	85	is	be	AUX
inlawrev-4023	524	86	limited	limit	VERB
inlawrev-4023	524	87	to	to	ADP
inlawrev-4023	524	88	deducting	deduct	VERB
inlawrev-4023	524	89	that	that	DET
inlawrev-4023	524	90	portion	portion	NOUN
inlawrev-4023	524	91	of	of	ADP
inlawrev-4023	524	92	the	the	DET
inlawrev-4023	524	93	amount	amount	NOUN
inlawrev-4023	524	94	of	of	ADP
inlawrev-4023	524	95	its	its	PRON
inlawrev-4023	524	96	receivables	receivables	NOUN
inlawrev-4023	524	97	equal	equal	ADJ
inlawrev-4023	524	98	to	to	ADP
inlawrev-4023	524	99	the	the	DET
inlawrev-4023	524	100	amount	amount	NOUN
inlawrev-4023	524	101	actually	actually	ADV
inlawrev-4023	524	102	written	write	VERB
inlawrev-4023	524	103	off	off	ADP
inlawrev-4023	524	104	for	for	ADP
inlawrev-4023	524	105	federal	federal	ADJ
inlawrev-4023	524	106	income	income	NOUN
inlawrev-4023	524	107	tax	tax	NOUN
inlawrev-4023	524	108	purposes	purpose	NOUN
inlawrev-4023	524	109	.	.	PUNCT
inlawrev-4023	524	110	"^^^	"^^^	PUNCT
inlawrev-4023	525	1	because	because	SCONJ
inlawrev-4023	525	2	home	home	NOUN
inlawrev-4023	525	3	depot	depot	NOUN
inlawrev-4023	525	4	had	have	AUX
inlawrev-4023	525	5	not	not	PART
inlawrev-4023	525	6	claimed	claim	VERB
inlawrev-4023	525	7	a	a	DET
inlawrev-4023	525	8	bad	bad	ADJ
inlawrev-4023	525	9	debt	debt	NOUN
inlawrev-4023	525	10	deduction	deduction	NOUN
inlawrev-4023	525	11	through	through	ADP
inlawrev-4023	525	12	section	section	NOUN
inlawrev-4023	525	13	166	166	NUM
inlawrev-4023	525	14	on	on	ADP
inlawrev-4023	525	15	its	its	PRON
inlawrev-4023	525	16	federal	federal	ADJ
inlawrev-4023	525	17	income	income	NOUN
inlawrev-4023	525	18	tax	tax	NOUN
inlawrev-4023	525	19	return	return	NOUN
inlawrev-4023	525	20	.	.	PUNCT
inlawrev-4023	526	1	home	home	NOUN
inlawrev-4023	526	2	depot	depot	NOUN
inlawrev-4023	526	3	was	be	AUX
inlawrev-4023	526	4	not	not	PART
inlawrev-4023	526	5	entitled	entitle	VERB
inlawrev-4023	526	6	to	to	ADP
inlawrev-4023	526	7	a	a	DET
inlawrev-4023	526	8	bad	bad	ADJ
inlawrev-4023	526	9	debt	debt	NOUN
inlawrev-4023	526	10	deduction	deduction	NOUN
inlawrev-4023	526	11	through	through	ADP
inlawrev-4023	526	12	ic	ic	PROPN
inlawrev-4023	526	13	6	6	NUM
inlawrev-4023	526	14	-	-	SYM
inlawrev-4023	526	15	2.5	2.5	NUM
inlawrev-4023	526	16	-	-	PUNCT
inlawrev-4023	526	17	6	6	NUM
inlawrev-4023	526	18	-	-	SYM
inlawrev-4023	526	19	9	9	NUM
inlawrev-4023	526	20	.	.	PUNCT
inlawrev-4023	526	21	^'^	^'^	NUM
inlawrev-4023	527	1	4	4	X
inlawrev-4023	527	2	.	.	X
inlawrev-4023	527	3	allied	ally	VERB
inlawrev-4023	527	4	collection	collection	NOUN
inlawrev-4023	527	5	service	service	PROPN
inlawrev-4023	527	6	,	,	PUNCT
inlawrev-4023	527	7	inc	inc	PROPN
inlawrev-4023	527	8	.	.	PROPN
inlawrev-4023	527	9	v.	v.	PROPN
inlawrev-4023	527	10	indiana	indiana	PROPN
inlawrev-4023	527	11	department	department	PROPN
inlawrev-4023	527	12	of	of	ADP
inlawrev-4023	527	13	state	state	PROPN
inlawrev-4023	527	14	revenue.^^^—in	revenue.^^^—in	PUNCT
inlawrev-4023	527	15	allied	ally	VERB
inlawrev-4023	527	16	,	,	PUNCT
inlawrev-4023	527	17	the	the	DET
inlawrev-4023	527	18	question	question	NOUN
inlawrev-4023	527	19	before	before	SCONJ
inlawrev-4023	527	20	the	the	DET
inlawrev-4023	527	21	tax	tax	NOUN
inlawrev-4023	527	22	court	court	NOUN
inlawrev-4023	527	23	was	be	AUX
inlawrev-4023	527	24	whether	whether	SCONJ
inlawrev-4023	527	25	allied	allied	ADJ
inlawrev-4023	527	26	was	be	AUX
inlawrev-4023	527	27	involved	involve	VERB
inlawrev-4023	527	28	in	in	ADP
inlawrev-4023	527	29	a	a	DET
inlawrev-4023	527	30	retail	retail	ADJ
inlawrev-4023	527	31	unitary	unitary	ADJ
inlawrev-4023	527	32	transaction	transaction	NOUN
inlawrev-4023	527	33	subject	subject	ADJ
inlawrev-4023	527	34	to	to	ADP
inlawrev-4023	527	35	the	the	DET
inlawrev-4023	527	36	use	use	NOUN
inlawrev-4023	527	37	tax	tax	NOUN
inlawrev-4023	527	38	when	when	SCONJ
inlawrev-4023	527	39	it	it	PRON
inlawrev-4023	527	40	purchased	purchase	VERB
inlawrev-4023	527	41	collection	collection	NOUN
inlawrev-4023	527	42	letters	letter	NOUN
inlawrev-4023	527	43	from	from	ADP
inlawrev-4023	527	44	an	an	DET
inlawrev-4023	527	45	out	out	ADJ
inlawrev-4023	527	46	-	-	PUNCT
inlawrev-4023	527	47	of	of	ADP
inlawrev-4023	527	48	-	-	PUNCT
inlawrev-4023	527	49	state	state	NOUN
inlawrev-4023	527	50	vendor.^^^	vendor.^^^	NOUN
inlawrev-4023	527	51	the	the	DET
inlawrev-4023	527	52	matter	matter	NOUN
inlawrev-4023	527	53	was	be	AUX
inlawrev-4023	527	54	before	before	ADP
inlawrev-4023	527	55	the	the	DET
inlawrev-4023	527	56	tax	tax	NOUN
inlawrev-4023	527	57	court	court	NOUN
inlawrev-4023	527	58	on	on	ADP
inlawrev-4023	527	59	the	the	DET
inlawrev-4023	527	60	parties	party	NOUN
inlawrev-4023	527	61	cross	cross	NOUN
inlawrev-4023	527	62	-	-	NOUN
inlawrev-4023	527	63	motions	motion	NOUN
inlawrev-4023	527	64	for	for	ADP
inlawrev-4023	527	65	summary	summary	NOUN
inlawrev-4023	527	66	judgment.^^^	judgment.^^^	PROPN
inlawrev-4023	527	67	allied	ally	VERB
inlawrev-4023	527	68	,	,	PUNCT
inlawrev-4023	527	69	a	a	DET
inlawrev-4023	527	70	licensed	licensed	ADJ
inlawrev-4023	527	71	collection	collection	NOUN
inlawrev-4023	527	72	agency	agency	NOUN
inlawrev-4023	527	73	,	,	PUNCT
inlawrev-4023	527	74	is	be	AUX
inlawrev-4023	527	75	located	locate	VERB
inlawrev-4023	527	76	in	in	ADP
inlawrev-4023	527	77	columbus	columbus	PROPN
inlawrev-4023	527	78	,	,	PUNCT
inlawrev-4023	527	79	indiana.^^^	indiana.^^^	PROPN
inlawrev-4023	527	80	for	for	ADP
inlawrev-4023	527	81	the	the	DET
inlawrev-4023	527	82	taxable	taxable	ADJ
inlawrev-4023	527	83	years	year	NOUN
inlawrev-4023	527	84	at	at	ADP
inlawrev-4023	527	85	dispute	dispute	NOUN
inlawrev-4023	527	86	.	.	PUNCT
inlawrev-4023	528	1	allied	ally	VERB
inlawrev-4023	528	2	was	be	AUX
inlawrev-4023	528	3	hired	hire	VERB
inlawrev-4023	528	4	by	by	ADP
inlawrev-4023	528	5	several	several	ADJ
inlawrev-4023	528	6	healthcare	healthcare	NOUN
inlawrev-4023	528	7	providers	provider	NOUN
inlawrev-4023	528	8	to	to	PART
inlawrev-4023	528	9	collect	collect	VERB
inlawrev-4023	528	10	on	on	ADP
inlawrev-4023	528	11	patients	patient	NOUN
inlawrev-4023	528	12	'	'	PART
inlawrev-4023	528	13	delinquent	delinquent	ADJ
inlawrev-4023	528	14	accounts.^^"^	accounts.^^"^	NOUN
inlawrev-4023	528	15	to	to	AUX
inlawrev-4023	528	16	facilitate	facilitate	VERB
inlawrev-4023	528	17	collection	collection	NOUN
inlawrev-4023	528	18	.	.	PUNCT
inlawrev-4023	529	1	allied	ally	VERB
inlawrev-4023	529	2	employed	employ	VERB
inlawrev-4023	529	3	dantom	dantom	NOUN
inlawrev-4023	529	4	systems	systems	PROPN
inlawrev-4023	529	5	,	,	PUNCT
inlawrev-4023	529	6	inc	inc	PROPN
inlawrev-4023	529	7	.	.	PROPN
inlawrev-4023	529	8	(	(	PUNCT
inlawrev-4023	529	9	dantom	dantom	NOUN
inlawrev-4023	529	10	)	)	PUNCT
inlawrev-4023	529	11	.	.	PUNCT
inlawrev-4023	530	1	dantom	dantom	PROPN
inlawrev-4023	530	2	,	,	PUNCT
inlawrev-4023	530	3	which	which	PRON
inlawrev-4023	530	4	was	be	AUX
inlawrev-4023	530	5	located	locate	VERB
inlawrev-4023	530	6	in	in	ADP
inlawrev-4023	530	7	livonia	livonia	PROPN
inlawrev-4023	530	8	,	,	PUNCT
inlawrev-4023	530	9	michigan	michigan	PROPN
inlawrev-4023	530	10	,	,	PUNCT
inlawrev-4023	530	11	produced	produce	VERB
inlawrev-4023	530	12	debt	debt	NOUN
inlawrev-4023	530	13	collection	collection	NOUN
inlawrev-4023	530	14	letters	letter	NOUN
inlawrev-4023	530	15	for	for	ADP
inlawrev-4023	530	16	allied.^^^	allied.^^^	PROPN
inlawrev-4023	530	17	these	these	DET
inlawrev-4023	530	18	letters	letter	NOUN
inlawrev-4023	530	19	complied	comply	VERB
inlawrev-4023	530	20	with	with	ADP
inlawrev-4023	530	21	federal	federal	ADJ
inlawrev-4023	530	22	and	and	CCONJ
inlawrev-4023	530	23	state	state	NOUN
inlawrev-4023	530	24	compliance	compliance	NOUN
inlawrev-4023	530	25	standards	standard	NOUN
inlawrev-4023	530	26	because	because	SCONJ
inlawrev-4023	530	27	they	they	PRON
inlawrev-4023	530	28	provided	provide	VERB
inlawrev-4023	530	29	clear	clear	ADJ
inlawrev-4023	530	30	notice	notice	NOUN
inlawrev-4023	530	31	that	that	SCONJ
inlawrev-4023	530	32	they	they	PRON
inlawrev-4023	530	33	were	be	AUX
inlawrev-4023	530	34	from	from	ADP
inlawrev-4023	530	35	a	a	DET
inlawrev-4023	530	36	debt	debt	NOUN
inlawrev-4023	530	37	collector.^^^	collector.^^^	NOUN
inlawrev-4023	530	38	the	the	DET
inlawrev-4023	530	39	auied	auied	ADJ
inlawrev-4023	530	40	/	/	SYM
inlawrev-4023	530	41	dantom	dantom	NOUN
inlawrev-4023	530	42	agreement	agreement	NOUN
inlawrev-4023	530	43	set	set	VERB
inlawrev-4023	530	44	forth	forth	ADP
inlawrev-4023	530	45	the	the	DET
inlawrev-4023	530	46	following	follow	VERB
inlawrev-4023	530	47	arrangement	arrangement	NOUN
inlawrev-4023	530	48	:	:	PUNCT
inlawrev-4023	530	49	allied	ally	VERB
inlawrev-4023	530	50	electronically	electronically	ADV
inlawrev-4023	530	51	transmitted	transmit	VERB
inlawrev-4023	530	52	to	to	ADP
inlawrev-4023	530	53	dantom	dantom	NOUN
inlawrev-4023	530	54	collection	collection	NOUN
inlawrev-4023	530	55	letter	letter	NOUN
inlawrev-4023	530	56	templates	template	NOUN
inlawrev-4023	530	57	and	and	CCONJ
inlawrev-4023	530	58	databases	database	VERB
inlawrev-4023	530	59	ofaccounts	ofaccount	NOUN
inlawrev-4023	530	60	receivable	receivable	ADJ
inlawrev-4023	530	61	information	information	NOUN
inlawrev-4023	530	62	(	(	PUNCT
inlawrev-4023	530	63	i.e.	i.e.	X
inlawrev-4023	530	64	,	,	PUNCT
inlawrev-4023	530	65	names	name	NOUN
inlawrev-4023	530	66	,	,	PUNCT
inlawrev-4023	530	67	addresses	address	NOUN
inlawrev-4023	530	68	,	,	PUNCT
inlawrev-4023	530	69	amounts	amount	VERB
inlawrev-4023	530	70	due	due	ADJ
inlawrev-4023	530	71	,	,	PUNCT
inlawrev-4023	530	72	etc	etc	X
inlawrev-4023	530	73	.	.	X
inlawrev-4023	530	74	)	)	PUNCT
inlawrev-4023	530	75	.	.	PUNCT
inlawrev-4023	531	1	in	in	ADP
inlawrev-4023	531	2	turn	turn	NOUN
inlawrev-4023	531	3	,	,	PUNCT
inlawrev-4023	531	4	dantom	dantom	PROPN
inlawrev-4023	531	5	processed	process	VERB
inlawrev-4023	531	6	the	the	DET
inlawrev-4023	531	7	information	information	NOUN
inlawrev-4023	531	8	and	and	CCONJ
inlawrev-4023	531	9	incorporated	incorporate	VERB
inlawrev-4023	531	10	it	it	PRON
inlawrev-4023	531	11	into	into	ADP
inlawrev-4023	531	12	the	the	DET
inlawrev-4023	531	13	letter	letter	NOUN
inlawrev-4023	531	14	templates	template	NOUN
inlawrev-4023	531	15	.	.	PUNCT
inlawrev-4023	532	1	dantom	dantom	PROPN
inlawrev-4023	532	2	then	then	ADV
inlawrev-4023	532	3	printed	print	VERB
inlawrev-4023	532	4	the	the	DET
inlawrev-4023	532	5	letters	letter	NOUN
inlawrev-4023	532	6	,	,	PUNCT
inlawrev-4023	532	7	placed	place	VERB
inlawrev-4023	532	8	them	they	PRON
inlawrev-4023	532	9	in	in	ADP
inlawrev-4023	532	10	the	the	DET
inlawrev-4023	532	11	addressed	address	VERB
inlawrev-4023	532	12	envelopes	envelope	NOUN
inlawrev-4023	532	13	with	with	ADP
inlawrev-4023	532	14	pre	pre	ADJ
inlawrev-4023	532	15	-	-	ADJ
inlawrev-4023	532	16	addressed	addressed	ADJ
inlawrev-4023	532	17	reply	reply	NOUN
inlawrev-4023	532	18	envelopes	envelope	NOUN
inlawrev-4023	532	19	,	,	PUNCT
inlawrev-4023	532	20	affixed	affix	VERB
inlawrev-4023	532	21	postage	postage	NOUN
inlawrev-4023	532	22	,	,	PUNCT
inlawrev-4023	532	23	and	and	CCONJ
inlawrev-4023	532	24	mailed	mail	VERB
inlawrev-4023	532	25	the	the	DET
inlawrev-4023	532	26	letters.^^^	letters.^^^	PROPN
inlawrev-4023	532	27	allied	ally	VERB
inlawrev-4023	532	28	was	be	AUX
inlawrev-4023	532	29	billed	bill	VERB
inlawrev-4023	532	30	by	by	ADP
inlawrev-4023	532	31	dantom	dantom	NOUN
inlawrev-4023	532	32	on	on	ADP
inlawrev-4023	532	33	a	a	DET
inlawrev-4023	532	34	monthly	monthly	ADJ
inlawrev-4023	532	35	basis.^^^	basis.^^^	NOUN
inlawrev-4023	532	36	the	the	DET
inlawrev-4023	532	37	monthly	monthly	ADJ
inlawrev-4023	532	38	bills	bill	NOUN
inlawrev-4023	532	39	included	include	VERB
inlawrev-4023	532	40	216	216	NUM
inlawrev-4023	532	41	.	.	PUNCT
inlawrev-4023	533	1	i	i	PRON
inlawrev-4023	533	2	d.	d.	PROPN
inlawrev-4023	533	3	217	217	NUM
inlawrev-4023	533	4	.	.	PUNCT
inlawrev-4023	534	1	i	i	PRON
inlawrev-4023	534	2	d.	d.	PROPN
inlawrev-4023	534	3	218	218	NUM
inlawrev-4023	534	4	.	.	PUNCT
inlawrev-4023	535	1	i	i	PRON
inlawrev-4023	535	2	d.	d.	PROPN
inlawrev-4023	535	3	at	at	ADP
inlawrev-4023	535	4	191	191	NUM
inlawrev-4023	535	5	(	(	PUNCT
inlawrev-4023	535	6	citing	cite	VERB
inlawrev-4023	535	7	ind	ind	NOUN
inlawrev-4023	535	8	.	.	PUNCT
inlawrev-4023	536	1	dep't	dep't	NOUN
inlawrev-4023	536	2	of	of	ADP
inlawrev-4023	536	3	revenue	revenue	NOUN
inlawrev-4023	536	4	v.	v.	ADP
inlawrev-4023	536	5	1	1	NUM
inlawrev-4023	536	6	stop	stop	VERB
inlawrev-4023	536	7	auto	auto	NOUN
inlawrev-4023	536	8	sales	sale	NOUN
inlawrev-4023	536	9	,	,	PUNCT
inlawrev-4023	536	10	inc	inc	PROPN
inlawrev-4023	536	11	.	.	PROPN
inlawrev-4023	536	12	,	,	PUNCT
inlawrev-4023	536	13	810	810	NUM
inlawrev-4023	536	14	n.e.2d	n.e.2d	NOUN
inlawrev-4023	536	15	686	686	NUM
inlawrev-4023	536	16	,	,	PUNCT
inlawrev-4023	536	17	690	690	NUM
inlawrev-4023	536	18	(	(	PUNCT
inlawrev-4023	536	19	ind	ind	NOUN
inlawrev-4023	536	20	.	.	PUNCT
inlawrev-4023	536	21	2004	2004	NUM
inlawrev-4023	536	22	)	)	PUNCT
inlawrev-4023	536	23	)	)	PUNCT
inlawrev-4023	536	24	.	.	PUNCT
inlawrev-4023	537	1	219	219	NUM
inlawrev-4023	537	2	.	.	PUNCT
inlawrev-4023	538	1	i	i	PRON
inlawrev-4023	538	2	d.	d.	PROPN
inlawrev-4023	538	3	220	220	NUM
inlawrev-4023	538	4	.	.	PUNCT
inlawrev-4023	539	1	899	899	NUM
inlawrev-4023	539	2	n.e.2d	n.e.2d	NOUN
inlawrev-4023	539	3	69	69	NUM
inlawrev-4023	539	4	(	(	PUNCT
inlawrev-4023	539	5	ind	ind	NOUN
inlawrev-4023	539	6	.	.	PUNCT
inlawrev-4023	540	1	tax	tax	PROPN
inlawrev-4023	540	2	ct	ct	PROPN
inlawrev-4023	540	3	.	.	PROPN
inlawrev-4023	540	4	2008	2008	NUM
inlawrev-4023	540	5	)	)	PUNCT
inlawrev-4023	540	6	.	.	PUNCT
inlawrev-4023	541	1	221	221	NUM
inlawrev-4023	541	2	.	.	X
inlawrev-4023	541	3	mat	mat	PROPN
inlawrev-4023	541	4	70	70	NUM
inlawrev-4023	541	5	.	.	PUNCT
inlawrev-4023	541	6	222	222	NUM
inlawrev-4023	541	7	.	.	PUNCT
inlawrev-4023	541	8	mat	mat	PROPN
inlawrev-4023	541	9	71	71	NUM
inlawrev-4023	541	10	.	.	PUNCT
inlawrev-4023	541	11	223	223	NUM
inlawrev-4023	541	12	.	.	PUNCT
inlawrev-4023	541	13	mat	mat	PROPN
inlawrev-4023	541	14	70	70	NUM
inlawrev-4023	541	15	.	.	PUNCT
inlawrev-4023	542	1	224	224	NUM
inlawrev-4023	542	2	.	.	PUNCT
inlawrev-4023	543	1	i	i	PRON
inlawrev-4023	543	2	d.	d.	PROPN
inlawrev-4023	543	3	225	225	NUM
inlawrev-4023	543	4	.	.	PUNCT
inlawrev-4023	544	1	i	i	PRON
inlawrev-4023	544	2	d.	d.	PROPN
inlawrev-4023	544	3	226	226	NUM
inlawrev-4023	544	4	.	.	PUNCT
inlawrev-4023	545	1	i	i	PRON
inlawrev-4023	545	2	d.	d.	PROPN
inlawrev-4023	545	3	221	221	NUM
inlawrev-4023	545	4	.	.	PUNCT
inlawrev-4023	546	1	i	i	PRON
inlawrev-4023	546	2	d.	d.	PROPN
inlawrev-4023	546	3	228	228	NUM
inlawrev-4023	546	4	.	.	PUNCT
inlawrev-4023	547	1	i	i	PRON
inlawrev-4023	547	2	d.	d.	PROPN
inlawrev-4023	547	3	1236	1236	NUM
inlawrev-4023	547	4	indiana	indiana	PROPN
inlawrev-4023	547	5	law	law	PROPN
inlawrev-4023	547	6	review	review	NOUN
inlawrev-4023	548	1	[	[	X
inlawrev-4023	548	2	vol	vol	NOUN
inlawrev-4023	548	3	.	.	PUNCT
inlawrev-4023	548	4	42	42	NUM
inlawrev-4023	548	5	:	:	PUNCT
inlawrev-4023	548	6	1215	1215	NUM
inlawrev-4023	548	7	a	a	DET
inlawrev-4023	548	8	single	single	ADJ
inlawrev-4023	548	9	charge	charge	NOUN
inlawrev-4023	548	10	which	which	PRON
inlawrev-4023	548	11	was	be	AUX
inlawrev-4023	548	12	reached	reach	VERB
inlawrev-4023	548	13	after	after	ADP
inlawrev-4023	548	14	using	use	VERB
inlawrev-4023	548	15	a	a	DET
inlawrev-4023	548	16	formula	formula	NOUN
inlawrev-4023	548	17	based	base	VERB
inlawrev-4023	548	18	on	on	ADP
inlawrev-4023	548	19	the	the	DET
inlawrev-4023	548	20	total	total	ADJ
inlawrev-4023	548	21	number	number	NOUN
inlawrev-4023	548	22	of	of	ADP
inlawrev-4023	548	23	letters	letter	NOUN
inlawrev-4023	548	24	printed	print	VERB
inlawrev-4023	548	25	by	by	ADP
inlawrev-4023	548	26	dantom.^^^	dantom.^^^	PROPN
inlawrev-4023	548	27	the	the	DET
inlawrev-4023	548	28	department	department	NOUN
inlawrev-4023	548	29	determined	determine	VERB
inlawrev-4023	548	30	that	that	SCONJ
inlawrev-4023	548	31	allied	ally	VERB
inlawrev-4023	548	32	should	should	AUX
inlawrev-4023	548	33	have	have	AUX
inlawrev-4023	548	34	paid	pay	VERB
inlawrev-4023	548	35	use	use	NOUN
inlawrev-4023	548	36	tax	tax	NOUN
inlawrev-4023	548	37	when	when	SCONJ
inlawrev-4023	548	38	allied	ally	VERB
inlawrev-4023	548	39	purchased	purchase	VERB
inlawrev-4023	548	40	the	the	DET
inlawrev-4023	548	41	letters	letter	NOUN
inlawrev-4023	548	42	from	from	ADP
inlawrev-4023	548	43	dantom.^^^	dantom.^^^	PROPN
inlawrev-4023	548	44	specifically	specifically	ADV
inlawrev-4023	548	45	,	,	PUNCT
inlawrev-4023	548	46	the	the	DET
inlawrev-4023	548	47	department	department	NOUN
inlawrev-4023	548	48	concluded	conclude	VERB
inlawrev-4023	548	49	that	that	SCONJ
inlawrev-4023	548	50	allied	allied	PROPN
inlawrev-4023	548	51	was	be	AUX
inlawrev-4023	548	52	responsible	responsible	ADJ
inlawrev-4023	548	53	on	on	ADP
inlawrev-4023	548	54	the	the	DET
inlawrev-4023	548	55	entire	entire	ADJ
inlawrev-4023	548	56	amount	amount	NOUN
inlawrev-4023	548	57	of	of	ADP
inlawrev-4023	548	58	the	the	DET
inlawrev-4023	548	59	use	use	NOUN
inlawrev-4023	548	60	tax	tax	NOUN
inlawrev-4023	548	61	arising	arise	VERB
inlawrev-4023	548	62	from	from	ADP
inlawrev-4023	548	63	the	the	DET
inlawrev-4023	548	64	sale	sale	NOUN
inlawrev-4023	548	65	of	of	ADP
inlawrev-4023	548	66	the	the	DET
inlawrev-4023	548	67	letters.^^	letters.^^	PUNCT
inlawrev-4023	548	68	'	'	PUNCT
inlawrev-4023	548	69	although	although	SCONJ
inlawrev-4023	548	70	,	,	PUNCT
inlawrev-4023	548	71	dantom	dantom	PROPN
inlawrev-4023	548	72	sold	sell	VERB
inlawrev-4023	548	73	allied	ally	VERB
inlawrev-4023	548	74	both	both	CCONJ
inlawrev-4023	548	75	the	the	DET
inlawrev-4023	548	76	letters	letter	NOUN
inlawrev-4023	548	77	and	and	CCONJ
inlawrev-4023	548	78	a	a	DET
inlawrev-4023	548	79	service	service	NOUN
inlawrev-4023	548	80	,	,	PUNCT
inlawrev-4023	548	81	the	the	DET
inlawrev-4023	548	82	monthly	monthly	ADJ
inlawrev-4023	548	83	bills	bill	NOUN
inlawrev-4023	548	84	sent	send	VERB
inlawrev-4023	548	85	to	to	ADP
inlawrev-4023	548	86	allied	allied	PROPN
inlawrev-4023	548	87	did	do	AUX
inlawrev-4023	548	88	not	not	PART
inlawrev-4023	548	89	separate	separate	VERB
inlawrev-4023	548	90	the	the	DET
inlawrev-4023	548	91	charges	charge	NOUN
inlawrev-4023	548	92	for	for	ADP
inlawrev-4023	548	93	each.^^^	each.^^^	PROPN
inlawrev-4023	548	94	it	it	PRON
inlawrev-4023	548	95	was	be	AUX
inlawrev-4023	548	96	the	the	DET
inlawrev-4023	548	97	department	department	NOUN
inlawrev-4023	548	98	's	's	PART
inlawrev-4023	548	99	position	position	NOUN
inlawrev-4023	548	100	that	that	SCONJ
inlawrev-4023	548	101	the	the	DET
inlawrev-4023	548	102	sales	sale	NOUN
inlawrev-4023	548	103	of	of	ADP
inlawrev-4023	548	104	the	the	DET
inlawrev-4023	548	105	letters	letter	NOUN
inlawrev-4023	548	106	were	be	AUX
inlawrev-4023	548	107	"	"	PUNCT
inlawrev-4023	548	108	retail	retail	ADJ
inlawrev-4023	548	109	unitary	unitary	ADJ
inlawrev-4023	548	110	transactions	transaction	NOUN
inlawrev-4023	548	111	"	"	PUNCT
inlawrev-4023	548	112	and	and	CCONJ
inlawrev-4023	548	113	subject	subject	ADJ
inlawrev-4023	548	114	to	to	AUX
inlawrev-4023	548	115	use	use	VERB
inlawrev-4023	548	116	tax	tax	NOUN
inlawrev-4023	548	117	assessment	assessment	NOUN
inlawrev-4023	548	118	in	in	ADP
inlawrev-4023	548	119	their	their	PRON
inlawrev-4023	548	120	entirety.^^^	entirety.^^^	NOUN
inlawrev-4023	548	121	as	as	ADP
inlawrev-4023	548	122	a	a	DET
inlawrev-4023	548	123	consequence	consequence	NOUN
inlawrev-4023	548	124	,	,	PUNCT
inlawrev-4023	548	125	the	the	DET
inlawrev-4023	548	126	department	department	NOUN
inlawrev-4023	548	127	issued	issue	VERB
inlawrev-4023	548	128	a	a	DET
inlawrev-4023	548	129	use	use	NOUN
inlawrev-4023	548	130	tax	tax	NOUN
inlawrev-4023	548	131	assessment	assessment	NOUN
inlawrev-4023	548	132	of	of	ADP
inlawrev-4023	548	133	$	$	SYM
inlawrev-4023	548	134	7	7	NUM
inlawrev-4023	548	135	,	,	PUNCT
inlawrev-4023	548	136	1	1	NUM
inlawrev-4023	548	137	80.77.^^"^	80.77.^^"^	NOUN
inlawrev-4023	548	138	allied	ally	VERB
inlawrev-4023	548	139	appealed	appeal	VERB
inlawrev-4023	548	140	the	the	DET
inlawrev-4023	548	141	department	department	NOUN
inlawrev-4023	548	142	's	's	PART
inlawrev-4023	548	143	findings	finding	NOUN
inlawrev-4023	548	144	and	and	CCONJ
inlawrev-4023	548	145	the	the	DET
inlawrev-4023	548	146	tax	tax	NOUN
inlawrev-4023	548	147	court	court	NOUN
inlawrev-4023	548	148	heard	hear	VERB
inlawrev-4023	548	149	arguments	argument	NOUN
inlawrev-4023	548	150	on	on	ADP
inlawrev-4023	548	151	the	the	DET
inlawrev-4023	548	152	parties	party	NOUN
inlawrev-4023	548	153	'	'	PART
inlawrev-4023	548	154	cross	cros	NOUN
inlawrev-4023	548	155	-	-	NOUN
inlawrev-4023	548	156	motions	motion	NOUN
inlawrev-4023	548	157	for	for	ADP
inlawrev-4023	548	158	summary	summary	NOUN
inlawrev-4023	548	159	judgment.^^^	judgment.^^^	PROPN
inlawrev-4023	548	160	when	when	SCONJ
inlawrev-4023	548	161	it	it	PRON
inlawrev-4023	548	162	was	be	AUX
inlawrev-4023	548	163	before	before	ADP
inlawrev-4023	548	164	the	the	DET
inlawrev-4023	548	165	tax	tax	NOUN
inlawrev-4023	548	166	court	court	NOUN
inlawrev-4023	548	167	,	,	PUNCT
inlawrev-4023	548	168	allied	allied	PROPN
inlawrev-4023	548	169	did	do	AUX
inlawrev-4023	548	170	not	not	PART
inlawrev-4023	548	171	dispute	dispute	VERB
inlawrev-4023	548	172	that	that	SCONJ
inlawrev-4023	548	173	its	its	PRON
inlawrev-4023	548	174	transactions	transaction	NOUN
inlawrev-4023	548	175	with	with	ADP
inlawrev-4023	548	176	dantom	dantom	NOUN
inlawrev-4023	548	177	were	be	AUX
inlawrev-4023	548	178	"	"	PUNCT
inlawrev-4023	548	179	retail	retail	ADJ
inlawrev-4023	548	180	unitary	unitary	ADJ
inlawrev-4023	548	181	transactions	transaction	NOUN
inlawrev-4023	548	182	.	.	PUNCT
inlawrev-4023	549	1	"^^^	"^^^	PUNCT
inlawrev-4023	550	1	under	under	ADP
inlawrev-4023	550	2	indiana	indiana	PROPN
inlawrev-4023	550	3	law	law	PROPN
inlawrev-4023	550	4	:	:	PUNCT
inlawrev-4023	550	5	"	"	PUNCT
inlawrev-4023	550	6	a	a	DET
inlawrev-4023	550	7	unitary	unitary	ADJ
inlawrev-4023	550	8	transaction	transaction	NOUN
inlawrev-4023	550	9	is	be	AUX
inlawrev-4023	550	10	a	a	DET
inlawrev-4023	550	11	transaction	transaction	NOUN
inlawrev-4023	550	12	that	that	PRON
inlawrev-4023	550	13	'	'	PUNCT
inlawrev-4023	550	14	includes	include	VERB
inlawrev-4023	550	15	all	all	DET
inlawrev-4023	550	16	items	item	NOUN
inlawrev-4023	550	17	of	of	ADP
inlawrev-4023	550	18	personal	personal	ADJ
inlawrev-4023	550	19	property	property	NOUN
inlawrev-4023	550	20	and	and	CCONJ
inlawrev-4023	550	21	services	service	NOUN
inlawrev-4023	550	22	which	which	PRON
inlawrev-4023	550	23	are	be	AUX
inlawrev-4023	550	24	furnished	furnish	VERB
inlawrev-4023	550	25	under	under	ADP
inlawrev-4023	550	26	a	a	DET
inlawrev-4023	550	27	single	single	ADJ
inlawrev-4023	550	28	order	order	NOUN
inlawrev-4023	550	29	or	or	CCONJ
inlawrev-4023	550	30	agreement	agreement	NOUN
inlawrev-4023	550	31	and	and	CCONJ
inlawrev-4023	550	32	for	for	ADP
inlawrev-4023	550	33	which	which	PRON
inlawrev-4023	550	34	a	a	DET
inlawrev-4023	550	35	total	total	ADJ
inlawrev-4023	550	36	combined	combine	VERB
inlawrev-4023	550	37	charge	charge	NOUN
inlawrev-4023	550	38	or	or	CCONJ
inlawrev-4023	550	39	price	price	NOUN
inlawrev-4023	550	40	is	be	AUX
inlawrev-4023	550	41	calculated	calculate	VERB
inlawrev-4023	550	42	.	.	PUNCT
inlawrev-4023	551	1	'	'	PUNCT
inlawrev-4023	551	2	"	"	PUNCT
inlawrev-4023	551	3	^^^	^^^	X
inlawrev-4023	551	4	instead	instead	ADV
inlawrev-4023	551	5	,	,	PUNCT
inlawrev-4023	551	6	allied	ally	VERB
inlawrev-4023	551	7	claimed	claim	VERB
inlawrev-4023	551	8	that	that	SCONJ
inlawrev-4023	551	9	the	the	DET
inlawrev-4023	551	10	services	service	NOUN
inlawrev-4023	551	11	rendered	render	VERB
inlawrev-4023	551	12	in	in	ADP
inlawrev-4023	551	13	the	the	DET
inlawrev-4023	551	14	transactions	transaction	NOUN
inlawrev-4023	551	15	were	be	AUX
inlawrev-4023	551	16	not	not	PART
inlawrev-4023	551	17	taxable.^^^	taxable.^^^	NUM
inlawrev-4023	551	18	the	the	DET
inlawrev-4023	551	19	tax	tax	NOUN
inlawrev-4023	551	20	court	court	NOUN
inlawrev-4023	551	21	,	,	PUNCT
inlawrev-4023	551	22	however	however	ADV
inlawrev-4023	551	23	,	,	PUNCT
inlawrev-4023	551	24	explained	explain	VERB
inlawrev-4023	551	25	the	the	DET
inlawrev-4023	551	26	general	general	ADJ
inlawrev-4023	551	27	rule	rule	NOUN
inlawrev-4023	551	28	that	that	SCONJ
inlawrev-4023	551	29	"	"	PUNCT
inlawrev-4023	551	30	services	service	NOUN
inlawrev-4023	551	31	rendered	render	VERB
inlawrev-4023	551	32	in	in	ADP
inlawrev-4023	551	33	retail	retail	ADJ
inlawrev-4023	551	34	unitary	unitary	ADJ
inlawrev-4023	551	35	transactions	transaction	NOUN
inlawrev-4023	551	36	are	be	AUX
inlawrev-4023	551	37	taxable	taxable	ADJ
inlawrev-4023	551	38	only	only	ADV
inlawrev-4023	551	39	ifx\\	ifx\\	PROPN
inlawrev-4023	551	40	&	&	CCONJ
inlawrev-4023	551	41	transfer	transfer	NOUN
inlawrev-4023	551	42	of	of	ADP
inlawrev-4023	551	43	property	property	NOUN
inlawrev-4023	551	44	and	and	CCONJ
inlawrev-4023	551	45	the	the	DET
inlawrev-4023	551	46	rendition	rendition	NOUN
inlawrev-4023	551	47	of	of	ADP
inlawrev-4023	551	48	services	service	NOUN
inlawrev-4023	551	49	are	be	AUX
inlawrev-4023	551	50	inextricable	inextricable	ADJ
inlawrev-4023	551	51	and	and	CCONJ
inlawrev-4023	551	52	indivisible	indivisible	ADJ
inlawrev-4023	551	53	.	.	PUNCT
inlawrev-4023	551	54	"^^^	"^^^	PUNCT
inlawrev-4023	552	1	the	the	DET
inlawrev-4023	552	2	tax	tax	NOUN
inlawrev-4023	552	3	court	court	NOUN
inlawrev-4023	552	4	further	far	ADV
inlawrev-4023	552	5	stated	state	VERB
inlawrev-4023	552	6	:	:	PUNCT
inlawrev-4023	552	7	"	"	PUNCT
inlawrev-4023	552	8	[	[	X
inlawrev-4023	552	9	i]f	i]f	NOUN
inlawrev-4023	552	10	services	service	NOUN
inlawrev-4023	552	11	are	be	AUX
inlawrev-4023	552	12	performed	perform	VERB
inlawrev-4023	552	13	before	before	SCONJ
inlawrev-4023	552	14	the	the	DET
inlawrev-4023	552	15	property	property	NOUN
inlawrev-4023	552	16	is	be	AUX
inlawrev-4023	552	17	transferred	transfer	VERB
inlawrev-4023	552	18	,	,	PUNCT
inlawrev-4023	552	19	the	the	DET
inlawrev-4023	552	20	transaction	transaction	NOUN
inlawrev-4023	552	21	is	be	AUX
inlawrev-4023	552	22	inextricable	inextricable	ADJ
inlawrev-4023	552	23	and	and	CCONJ
inlawrev-4023	552	24	wholly	wholly	ADV
inlawrev-4023	552	25	subject	subject	ADJ
inlawrev-4023	552	26	to	to	ADP
inlawrev-4023	552	27	the	the	DET
inlawrev-4023	552	28	tax	tax	NOUN
inlawrev-4023	552	29	.	.	PUNCT
inlawrev-4023	553	1	in	in	ADP
inlawrev-4023	553	2	contrast	contrast	NOUN
inlawrev-4023	553	3	,	,	PUNCT
inlawrev-4023	553	4	if	if	SCONJ
inlawrev-4023	553	5	the	the	DET
inlawrev-4023	553	6	services	service	NOUN
inlawrev-4023	553	7	are	be	AUX
inlawrev-4023	553	8	provided	provide	VERB
inlawrev-4023	553	9	after	after	SCONJ
inlawrev-4023	553	10	the	the	DET
inlawrev-4023	553	11	property	property	NOUN
inlawrev-4023	553	12	is	be	AUX
inlawrev-4023	553	13	transferred	transfer	VERB
inlawrev-4023	553	14	,	,	PUNCT
inlawrev-4023	553	15	the	the	DET
inlawrev-4023	553	16	transaction	transaction	NOUN
inlawrev-4023	553	17	is	be	AUX
inlawrev-4023	553	18	divisible	divisible	ADJ
inlawrev-4023	553	19	,	,	PUNCT
inlawrev-4023	553	20	meaning	mean	VERB
inlawrev-4023	553	21	that	that	SCONJ
inlawrev-4023	553	22	the	the	DET
inlawrev-4023	553	23	sale	sale	NOUN
inlawrev-4023	553	24	of	of	ADP
inlawrev-4023	553	25	property	property	NOUN
inlawrev-4023	553	26	is	be	AUX
inlawrev-4023	553	27	taxed	tax	VERB
inlawrev-4023	553	28	but	but	CCONJ
inlawrev-4023	553	29	not	not	PART
inlawrev-4023	553	30	the	the	DET
inlawrev-4023	553	31	services	service	NOUN
inlawrev-4023	553	32	.	.	PUNCT
inlawrev-4023	554	1	"^"^^	"^"^^	NOUN
inlawrev-4023	554	2	in	in	ADP
inlawrev-4023	554	3	allied	ally	VERB
inlawrev-4023	554	4	,	,	PUNCT
inlawrev-4023	554	5	however	however	ADV
inlawrev-4023	554	6	,	,	PUNCT
inlawrev-4023	554	7	the	the	DET
inlawrev-4023	554	8	tax	tax	NOUN
inlawrev-4023	554	9	court	court	NOUN
inlawrev-4023	554	10	determined	determine	VERB
inlawrev-4023	554	11	that	that	SCONJ
inlawrev-4023	554	12	the	the	DET
inlawrev-4023	554	13	transfer	transfer	NOUN
inlawrev-4023	554	14	of	of	ADP
inlawrev-4023	554	15	property	property	NOUN
inlawrev-4023	554	16	and	and	CCONJ
inlawrev-4023	554	17	services	service	NOUN
inlawrev-4023	554	18	rendered	render	VERB
inlawrev-4023	554	19	were	be	AUX
inlawrev-4023	554	20	concurrent.^"^	concurrent.^"^	NOUN
inlawrev-4023	554	21	'	'	PUNCT
inlawrev-4023	554	22	therefore	therefore	ADV
inlawrev-4023	554	23	,	,	PUNCT
inlawrev-4023	554	24	the	the	DET
inlawrev-4023	554	25	tax	tax	NOUN
inlawrev-4023	554	26	court	court	NOUN
inlawrev-4023	554	27	looked	look	VERB
inlawrev-4023	554	28	to	to	ADP
inlawrev-4023	554	29	other	other	ADJ
inlawrev-4023	554	30	factors	factor	NOUN
inlawrev-4023	554	31	such	such	ADJ
inlawrev-4023	554	32	as	as	ADP
inlawrev-4023	554	33	dantom	dantom	NOUN
inlawrev-4023	554	34	'	'	PUNCT
inlawrev-4023	554	35	s	s	NOUN
inlawrev-4023	554	36	business	business	NOUN
inlawrev-4023	554	37	records	record	NOUN
inlawrev-4023	554	38	,	,	PUNCT
inlawrev-4023	554	39	the	the	DET
inlawrev-4023	554	40	nature	nature	NOUN
inlawrev-4023	554	41	of	of	ADP
inlawrev-4023	554	42	dantom	dantom	NOUN
inlawrev-4023	554	43	'	'	PUNCT
inlawrev-4023	554	44	s	s	NOUN
inlawrev-4023	554	45	business	business	NOUN
inlawrev-4023	554	46	,	,	PUNCT
inlawrev-4023	554	47	and	and	CCONJ
inlawrev-4023	554	48	the	the	DET
inlawrev-4023	554	49	nature	nature	NOUN
inlawrev-4023	554	50	of	of	ADP
inlawrev-4023	554	51	the	the	DET
inlawrev-4023	554	52	specific	specific	ADJ
inlawrev-4023	554	53	transactions	transaction	NOUN
inlawrev-4023	554	54	to	to	PART
inlawrev-4023	554	55	determine	determine	VERB
inlawrev-4023	554	56	whether	whether	SCONJ
inlawrev-4023	554	57	the	the	DET
inlawrev-4023	554	58	transactions	transaction	NOUN
inlawrev-4023	554	59	were	be	AUX
inlawrev-4023	554	60	divisible.^"^^	divisible.^"^^	NOUN
inlawrev-4023	554	61	allied	ally	VERB
inlawrev-4023	554	62	claimed	claim	VERB
inlawrev-4023	554	63	that	that	SCONJ
inlawrev-4023	554	64	it	it	PRON
inlawrev-4023	554	65	was	be	AUX
inlawrev-4023	554	66	entitled	entitle	VERB
inlawrev-4023	554	67	to	to	PART
inlawrev-4023	554	68	summaryjudgment	summaryjudgment	NOUN
inlawrev-4023	554	69	because	because	SCONJ
inlawrev-4023	554	70	the	the	DET
inlawrev-4023	554	71	services	service	NOUN
inlawrev-4023	554	72	229	229	NUM
inlawrev-4023	554	73	.	.	PUNCT
inlawrev-4023	555	1	i	i	PRON
inlawrev-4023	555	2	d.	d.	PROPN
inlawrev-4023	555	3	230	230	NUM
inlawrev-4023	555	4	.	.	PUNCT
inlawrev-4023	556	1	id.at7\.	id.at7\.	PROPN
inlawrev-4023	556	2	231	231	NUM
inlawrev-4023	556	3	.	.	PUNCT
inlawrev-4023	557	1	i	i	PRON
inlawrev-4023	557	2	d.	d.	PROPN
inlawrev-4023	557	3	232	232	NUM
inlawrev-4023	557	4	.	.	PUNCT
inlawrev-4023	558	1	i	i	PRON
inlawrev-4023	558	2	d.	d.	PROPN
inlawrev-4023	558	3	233	233	NUM
inlawrev-4023	558	4	.	.	PUNCT
inlawrev-4023	559	1	i	i	PRON
inlawrev-4023	559	2	d.	d.	PROPN
inlawrev-4023	559	3	234	234	NUM
inlawrev-4023	559	4	.	.	PUNCT
inlawrev-4023	560	1	i	i	PRON
inlawrev-4023	560	2	d.	d.	PROPN
inlawrev-4023	560	3	235	235	NUM
inlawrev-4023	560	4	.	.	PUNCT
inlawrev-4023	561	1	i	i	PRON
inlawrev-4023	561	2	d.	d.	PROPN
inlawrev-4023	561	3	236	236	NUM
inlawrev-4023	561	4	.	.	PUNCT
inlawrev-4023	562	1	i	i	PRON
inlawrev-4023	562	2	d.	d.	PROPN
inlawrev-4023	562	3	at	at	ADP
inlawrev-4023	562	4	12	12	NUM
inlawrev-4023	562	5	.	.	PUNCT
inlawrev-4023	562	6	237	237	NUM
inlawrev-4023	562	7	.	.	PUNCT
inlawrev-4023	563	1	i	i	PRON
inlawrev-4023	563	2	d.	d.	PROPN
inlawrev-4023	563	3	(	(	PUNCT
inlawrev-4023	563	4	quoting	quote	VERB
inlawrev-4023	563	5	i^fd	i^fd	PROPN
inlawrev-4023	563	6	.	.	PUNCT
inlawrev-4023	564	1	code	code	PROPN
inlawrev-4023	564	2	§	§	PROPN
inlawrev-4023	564	3	6	6	NUM
inlawrev-4023	564	4	-	-	SYM
inlawrev-4023	564	5	2.51	2.51	NUM
inlawrev-4023	564	6	-	-	SYM
inlawrev-4023	564	7	1	1	NUM
inlawrev-4023	564	8	(	(	PUNCT
inlawrev-4023	564	9	a	a	NOUN
inlawrev-4023	564	10	)	)	PUNCT
inlawrev-4023	564	11	(	(	PUNCT
inlawrev-4023	564	12	2006	2006	NUM
inlawrev-4023	564	13	)	)	PUNCT
inlawrev-4023	564	14	)	)	PUNCT
inlawrev-4023	564	15	.	.	PUNCT
inlawrev-4023	565	1	238	238	NUM
inlawrev-4023	565	2	.	.	PUNCT
inlawrev-4023	566	1	i	i	PRON
inlawrev-4023	566	2	d.	d.	PROPN
inlawrev-4023	566	3	239	239	NUM
inlawrev-4023	566	4	.	.	PUNCT
inlawrev-4023	567	1	i	i	PRON
inlawrev-4023	567	2	d.	d.	PROPN
inlawrev-4023	567	3	240	240	NUM
inlawrev-4023	567	4	.	.	PUNCT
inlawrev-4023	568	1	i	i	PRON
inlawrev-4023	568	2	d.	d.	PROPN
inlawrev-4023	568	3	(	(	PUNCT
inlawrev-4023	568	4	citations	citation	NOUN
inlawrev-4023	568	5	omitted	omit	VERB
inlawrev-4023	568	6	)	)	PUNCT
inlawrev-4023	568	7	.	.	PUNCT
inlawrev-4023	569	1	241	241	X
inlawrev-4023	569	2	.	.	PUNCT
inlawrev-4023	570	1	i	i	PRON
inlawrev-4023	570	2	d.	d.	PROPN
inlawrev-4023	570	3	242	242	NUM
inlawrev-4023	570	4	.	.	PUNCT
inlawrev-4023	571	1	i	i	PRON
inlawrev-4023	571	2	d.	d.	PROPN
inlawrev-4023	571	3	at	at	ADP
inlawrev-4023	571	4	12	12	NUM
inlawrev-4023	571	5	-	-	SYM
inlawrev-4023	571	6	13	13	NUM
inlawrev-4023	571	7	.	.	PUNCT
inlawrev-4023	571	8	2009	2009	NUM
inlawrev-4023	571	9	]	]	PUNCT
inlawrev-4023	571	10	tax	tax	NOUN
inlawrev-4023	571	11	law	law	NOUN
inlawrev-4023	571	12	1237	1237	NUM
inlawrev-4023	571	13	rendered	render	VERB
inlawrev-4023	571	14	in	in	ADP
inlawrev-4023	571	15	the	the	DET
inlawrev-4023	571	16	subject	subject	NOUN
inlawrev-4023	571	17	transactions	transaction	NOUN
inlawrev-4023	571	18	were	be	AUX
inlawrev-4023	571	19	divisible.^"^^	divisible.^"^^	NOUN
inlawrev-4023	571	20	to	to	PART
inlawrev-4023	571	21	support	support	VERB
inlawrev-4023	571	22	its	its	PRON
inlawrev-4023	571	23	contention	contention	NOUN
inlawrev-4023	571	24	,	,	PUNCT
inlawrev-4023	571	25	allied	ally	VERB
inlawrev-4023	571	26	argued	argue	VERB
inlawrev-4023	571	27	that	that	SCONJ
inlawrev-4023	571	28	dantom	dantom	NOUN
inlawrev-4023	571	29	's	's	PART
inlawrev-4023	571	30	overall	overall	ADJ
inlawrev-4023	571	31	business	business	NOUN
inlawrev-4023	571	32	structure	structure	NOUN
inlawrev-4023	571	33	was	be	AUX
inlawrev-4023	571	34	aimed	aim	VERB
inlawrev-4023	571	35	at	at	ADP
inlawrev-4023	571	36	providing	provide	VERB
inlawrev-4023	571	37	services.^"^	services.^"^	PROPN
inlawrev-4023	571	38	the	the	DET
inlawrev-4023	571	39	tax	tax	NOUN
inlawrev-4023	571	40	court	court	NOUN
inlawrev-4023	571	41	found	find	VERB
inlawrev-4023	571	42	that	that	SCONJ
inlawrev-4023	571	43	none	none	NOUN
inlawrev-4023	571	44	of	of	ADP
inlawrev-4023	571	45	the	the	DET
inlawrev-4023	571	46	evidence	evidence	NOUN
inlawrev-4023	571	47	established	establish	VERB
inlawrev-4023	571	48	that	that	SCONJ
inlawrev-4023	571	49	the	the	DET
inlawrev-4023	571	50	transactions	transaction	NOUN
inlawrev-4023	571	51	were	be	AUX
inlawrev-4023	571	52	divisible.^"^^	divisible.^"^^	NOUN
inlawrev-4023	571	53	the	the	DET
inlawrev-4023	571	54	department	department	NOUN
inlawrev-4023	571	55	claimed	claim	VERB
inlawrev-4023	571	56	it	it	PRON
inlawrev-4023	571	57	was	be	AUX
inlawrev-4023	571	58	entitled	entitle	VERB
inlawrev-4023	571	59	to	to	PART
inlawrev-4023	571	60	summary	summary	VERB
inlawrev-4023	571	61	judgment	judgment	NOUN
inlawrev-4023	571	62	because	because	SCONJ
inlawrev-4023	571	63	its	its	PRON
inlawrev-4023	571	64	designated	designate	VERB
inlawrev-4023	571	65	evidence	evidence	NOUN
inlawrev-4023	571	66	showed	show	VERB
inlawrev-4023	571	67	that	that	SCONJ
inlawrev-4023	571	68	the	the	DET
inlawrev-4023	571	69	subject	subject	ADJ
inlawrev-4023	571	70	transactions	transaction	NOUN
inlawrev-4023	571	71	involved	involve	VERB
inlawrev-4023	571	72	tangible	tangible	ADJ
inlawrev-4023	571	73	property	property	NOUN
inlawrev-4023	571	74	and	and	CCONJ
inlawrev-4023	571	75	services	service	NOUN
inlawrev-4023	571	76	which	which	PRON
inlawrev-4023	571	77	were	be	AUX
inlawrev-4023	571	78	inextricable	inextricable	ADJ
inlawrev-4023	571	79	and	and	CCONJ
inlawrev-4023	571	80	indivisible.^"^^	indivisible.^"^^	ADJ
inlawrev-4023	571	81	the	the	DET
inlawrev-4023	571	82	tax	tax	NOUN
inlawrev-4023	571	83	court	court	NOUN
inlawrev-4023	571	84	found	find	VERB
inlawrev-4023	571	85	that	that	SCONJ
inlawrev-4023	571	86	like	like	ADP
inlawrev-4023	571	87	allied	ally	VERB
inlawrev-4023	571	88	'	'	PUNCT
inlawrev-4023	571	89	s	s	PART
inlawrev-4023	571	90	designated	designate	VERB
inlawrev-4023	571	91	evidence	evidence	NOUN
inlawrev-4023	571	92	,	,	PUNCT
inlawrev-4023	571	93	the	the	DET
inlawrev-4023	571	94	department	department	NOUN
inlawrev-4023	571	95	's	's	PART
inlawrev-4023	571	96	evidence	evidence	NOUN
inlawrev-4023	571	97	failed	fail	VERB
inlawrev-4023	571	98	to	to	PART
inlawrev-4023	571	99	establish	establish	VERB
inlawrev-4023	571	100	whether	whether	SCONJ
inlawrev-4023	571	101	the	the	DET
inlawrev-4023	571	102	subject	subject	NOUN
inlawrev-4023	571	103	transactions	transaction	NOUN
inlawrev-4023	571	104	were	be	AUX
inlawrev-4023	571	105	divisible.^"^^	divisible.^"^^	NOUN
inlawrev-4023	571	106	because	because	SCONJ
inlawrev-4023	571	107	the	the	DET
inlawrev-4023	571	108	tax	tax	NOUN
inlawrev-4023	571	109	court	court	NOUN
inlawrev-4023	571	110	determined	determine	VERB
inlawrev-4023	571	111	that	that	SCONJ
inlawrev-4023	571	112	neither	neither	DET
inlawrev-4023	571	113	party	party	NOUN
inlawrev-4023	571	114	established	establish	VERB
inlawrev-4023	571	115	whether	whether	SCONJ
inlawrev-4023	571	116	the	the	DET
inlawrev-4023	571	117	subject	subject	NOUN
inlawrev-4023	571	118	transactions	transaction	NOUN
inlawrev-4023	571	119	were	be	AUX
inlawrev-4023	571	120	inextricable	inextricable	ADJ
inlawrev-4023	571	121	and	and	CCONJ
inlawrev-4023	571	122	indivisible	indivisible	ADJ
inlawrev-4023	571	123	,	,	PUNCT
inlawrev-4023	571	124	the	the	DET
inlawrev-4023	571	125	tax	tax	NOUN
inlawrev-4023	571	126	court	court	NOUN
inlawrev-4023	571	127	held	hold	VERB
inlawrev-4023	571	128	that	that	SCONJ
inlawrev-4023	571	129	a	a	DET
inlawrev-4023	571	130	schedule	schedule	NOUN
inlawrev-4023	571	131	for	for	ADP
inlawrev-4023	571	132	pre	pre	ADJ
inlawrev-4023	571	133	-	-	ADJ
inlawrev-4023	571	134	trial	trial	ADJ
inlawrev-4023	571	135	matters	matter	NOUN
inlawrev-4023	571	136	would	would	AUX
inlawrev-4023	571	137	be	be	AUX
inlawrev-4023	571	138	issued	issue	VERB
inlawrev-4023	571	139	in	in	ADP
inlawrev-4023	571	140	a	a	DET
inlawrev-4023	571	141	separate	separate	ADJ
inlawrev-4023	571	142	order.^'*^	order.^'*^	PROPN
inlawrev-4023	571	143	b.	b.	NOUN
inlawrev-4023	571	144	income	income	NOUN
inlawrev-4023	571	145	tax	tax	NOUN
inlawrev-4023	571	146	cases	case	NOUN
inlawrev-4023	571	147	1	1	NUM
inlawrev-4023	571	148	.	.	PUNCT
inlawrev-4023	572	1	wiles	wile	NOUN
inlawrev-4023	572	2	v.	v.	ADP
inlawrev-4023	572	3	indiana	indiana	PROPN
inlawrev-4023	572	4	department	department	PROPN
inlawrev-4023	572	5	of	of	ADP
inlawrev-4023	572	6	state	state	NOUN
inlawrev-4023	572	7	revenue.^"^^—in	revenue.^"^^—in	PROPN
inlawrev-4023	572	8	wiles	wile	NOUN
inlawrev-4023	572	9	,	,	PUNCT
inlawrev-4023	572	10	the	the	DET
inlawrev-4023	572	11	issue	issue	NOUN
inlawrev-4023	572	12	before	before	SCONJ
inlawrev-4023	572	13	the	the	DET
inlawrev-4023	572	14	tax	tax	NOUN
inlawrev-4023	572	15	court	court	NOUN
inlawrev-4023	572	16	was	be	AUX
inlawrev-4023	572	17	whether	whether	SCONJ
inlawrev-4023	572	18	the	the	DET
inlawrev-4023	572	19	petitioner	petitioner	NOUN
inlawrev-4023	572	20	's	's	PART
inlawrev-4023	572	21	claim	claim	NOUN
inlawrev-4023	572	22	for	for	ADP
inlawrev-4023	572	23	a	a	DET
inlawrev-4023	572	24	refund	refund	NOUN
inlawrev-4023	572	25	was	be	AUX
inlawrev-4023	572	26	barred	bar	VERB
inlawrev-4023	572	27	by	by	ADP
inlawrev-4023	572	28	their	their	PRON
inlawrev-4023	572	29	agreement	agreement	NOUN
inlawrev-4023	572	30	with	with	ADP
inlawrev-4023	572	31	the	the	DET
inlawrev-4023	572	32	department	department	NOUN
inlawrev-4023	572	33	through	through	ADP
inlawrev-4023	572	34	indiana	indiana	PROPN
inlawrev-4023	572	35	'	'	PART
inlawrev-4023	572	36	s	s	PART
inlawrev-4023	572	37	tax	tax	NOUN
inlawrev-4023	572	38	amnesty	amnesty	NOUN
inlawrev-4023	572	39	program	program	NOUN
inlawrev-4023	572	40	(	(	PUNCT
inlawrev-4023	572	41	amnesty	amnesty	PROPN
inlawrev-4023	572	42	program	program	NOUN
inlawrev-4023	572	43	)	)	PUNCT
inlawrev-4023	572	44	.	.	PUNCT
inlawrev-4023	573	1	^^	^^	PUNCT
inlawrev-4023	573	2	°	°	NOUN
inlawrev-4023	573	3	in	in	ADP
inlawrev-4023	573	4	2005	2005	NUM
inlawrev-4023	573	5	,	,	PUNCT
inlawrev-4023	573	6	the	the	DET
inlawrev-4023	573	7	department	department	NOUN
inlawrev-4023	573	8	issued	issue	VERB
inlawrev-4023	573	9	six	six	NUM
inlawrev-4023	573	10	notices	notice	NOUN
inlawrev-4023	573	11	of	of	ADP
inlawrev-4023	573	12	proposed	propose	VERB
inlawrev-4023	573	13	assessment	assessment	NOUN
inlawrev-4023	573	14	(	(	PUNCT
inlawrev-4023	573	15	proposed	propose	VERB
inlawrev-4023	573	16	assessments	assessment	NOUN
inlawrev-4023	573	17	)	)	PUNCT
inlawrev-4023	573	18	to	to	PART
inlawrev-4023	573	19	megan	megan	VERB
inlawrev-4023	573	20	wiles	wile	NOUN
inlawrev-4023	573	21	in	in	ADP
inlawrev-4023	573	22	her	her	PRON
inlawrev-4023	573	23	capacity	capacity	NOUN
inlawrev-4023	573	24	as	as	ADP
inlawrev-4023	573	25	chairman	chairman	NOUN
inlawrev-4023	573	26	of	of	ADP
inlawrev-4023	573	27	the	the	DET
inlawrev-4023	573	28	board	board	NOUN
inlawrev-4023	573	29	of	of	ADP
inlawrev-4023	573	30	inter	inter	ADJ
inlawrev-4023	573	31	-	-	ADJ
inlawrev-4023	573	32	cultural	cultural	ADJ
inlawrev-4023	573	33	services	service	NOUN
inlawrev-4023	573	34	of	of	ADP
inlawrev-4023	573	35	hamilton	hamilton	PROPN
inlawrev-4023	573	36	county	county	PROPN
inlawrev-4023	573	37	,	,	PUNCT
inlawrev-4023	573	38	inc	inc	PROPN
inlawrev-4023	573	39	.	.	PROPN
inlawrev-4023	574	1	(	(	PUNCT
inlawrev-4023	574	2	ics).^^^	ics).^^^	PROPN
inlawrev-4023	574	3	the	the	DET
inlawrev-4023	574	4	department	department	NOUN
inlawrev-4023	574	5	's	's	PART
inlawrev-4023	574	6	proposed	propose	VERB
inlawrev-4023	574	7	assessments	assessment	NOUN
inlawrev-4023	574	8	were	be	AUX
inlawrev-4023	574	9	based	base	VERB
inlawrev-4023	574	10	on	on	ADP
inlawrev-4023	574	11	a	a	DET
inlawrev-4023	574	12	reasonable	reasonable	ADJ
inlawrev-4023	574	13	belief	belief	NOUN
inlawrev-4023	574	14	that	that	SCONJ
inlawrev-4023	574	15	ics	ic	NOUN
inlawrev-4023	574	16	had	have	AUX
inlawrev-4023	574	17	not	not	PART
inlawrev-4023	574	18	withheld	withhold	VERB
inlawrev-4023	574	19	the	the	DET
inlawrev-4023	574	20	proper	proper	ADJ
inlawrev-4023	574	21	amount	amount	NOUN
inlawrev-4023	574	22	of	of	ADP
inlawrev-4023	574	23	state	state	NOUN
inlawrev-4023	574	24	and	and	CCONJ
inlawrev-4023	574	25	local	local	ADJ
inlawrev-4023	574	26	income	income	NOUN
inlawrev-4023	574	27	tax	tax	NOUN
inlawrev-4023	574	28	from	from	ADP
inlawrev-4023	574	29	its	its	PRON
inlawrev-4023	574	30	employee	employee	NOUN
inlawrev-4023	574	31	's	's	PART
inlawrev-4023	574	32	wage	wage	NOUN
inlawrev-4023	574	33	payments.^^^	payments.^^^	NOUN
inlawrev-4023	574	34	after	after	ADP
inlawrev-4023	574	35	the	the	DET
inlawrev-4023	574	36	department	department	NOUN
inlawrev-4023	574	37	's	's	PART
inlawrev-4023	574	38	proposed	propose	VERB
inlawrev-4023	574	39	assessments	assessment	NOUN
inlawrev-4023	574	40	,	,	PUNCT
inlawrev-4023	574	41	totaling	total	VERB
inlawrev-4023	574	42	$	$	SYM
inlawrev-4023	574	43	2,250	2,250	NUM
inlawrev-4023	574	44	(	(	PUNCT
inlawrev-4023	574	45	excluding	exclude	VERB
inlawrev-4023	574	46	penalties	penalty	NOUN
inlawrev-4023	574	47	and	and	CCONJ
inlawrev-4023	574	48	interest	interest	NOUN
inlawrev-4023	574	49	)	)	PUNCT
inlawrev-4023	574	50	,	,	PUNCT
inlawrev-4023	574	51	went	go	VERB
inlawrev-4023	574	52	unpaid	unpaid	ADJ
inlawrev-4023	574	53	,	,	PUNCT
inlawrev-4023	574	54	even	even	ADV
inlawrev-4023	574	55	after	after	SCONJ
inlawrev-4023	574	56	the	the	DET
inlawrev-4023	574	57	department	department	NOUN
inlawrev-4023	574	58	issued	issue	VERB
inlawrev-4023	574	59	demand	demand	NOUN
inlawrev-4023	574	60	notices	notice	NOUN
inlawrev-4023	574	61	and	and	CCONJ
inlawrev-4023	574	62	warrants	warrant	NOUN
inlawrev-4023	574	63	of	of	ADP
inlawrev-4023	574	64	collection	collection	NOUN
inlawrev-4023	574	65	of	of	ADP
inlawrev-4023	574	66	tax	tax	NOUN
inlawrev-4023	574	67	to	to	ADP
inlawrev-4023	574	68	ics	ic	NOUN
inlawrev-4023	574	69	,	,	PUNCT
inlawrev-4023	574	70	megan	megan	NOUN
inlawrev-4023	574	71	wiles	wile	NOUN
inlawrev-4023	574	72	paid	pay	VERB
inlawrev-4023	574	73	ics	ic	NOUN
inlawrev-4023	574	74	's	's	PART
inlawrev-4023	574	75	tax	tax	NOUN
inlawrev-4023	574	76	liability	liability	NOUN
inlawrev-4023	574	77	under	under	ADP
inlawrev-4023	574	78	an	an	DET
inlawrev-4023	574	79	agreement	agreement	NOUN
inlawrev-4023	574	80	pursuant	pursuant	ADJ
inlawrev-4023	574	81	to	to	ADP
inlawrev-4023	574	82	the	the	DET
inlawrev-4023	574	83	amnesty	amnesty	NOUN
inlawrev-4023	574	84	program.^^^	program.^^^	NOUN
inlawrev-4023	574	85	the	the	DET
inlawrev-4023	574	86	liability	liability	NOUN
inlawrev-4023	574	87	was	be	AUX
inlawrev-4023	574	88	paid	pay	VERB
inlawrev-4023	574	89	from	from	ADP
inlawrev-4023	574	90	a	a	DET
inlawrev-4023	574	91	joint	joint	ADJ
inlawrev-4023	574	92	account	account	NOUN
inlawrev-4023	574	93	of	of	ADP
inlawrev-4023	574	94	greg	greg	PROPN
inlawrev-4023	574	95	and	and	CCONJ
inlawrev-4023	574	96	243	243	NUM
inlawrev-4023	574	97	.	.	PUNCT
inlawrev-4023	575	1	/^.	/^.	PUNCT
inlawrev-4023	576	1	at73	at73	PROPN
inlawrev-4023	576	2	.	.	PUNCT
inlawrev-4023	577	1	244	244	NUM
inlawrev-4023	577	2	.	.	PUNCT
inlawrev-4023	578	1	i	i	PRON
inlawrev-4023	578	2	d.	d.	PROPN
inlawrev-4023	578	3	allied	allied	AUX
inlawrev-4023	578	4	supported	support	VERB
inlawrev-4023	578	5	its	its	PRON
inlawrev-4023	578	6	motion	motion	NOUN
inlawrev-4023	578	7	for	for	ADP
inlawrev-4023	578	8	summaryjudgment	summaryjudgment	NOUN
inlawrev-4023	578	9	with	with	ADP
inlawrev-4023	578	10	(	(	PUNCT
inlawrev-4023	578	11	1	1	X
inlawrev-4023	578	12	)	)	PUNCT
inlawrev-4023	578	13	an	an	DET
inlawrev-4023	578	14	affidavit	affidavit	NOUN
inlawrev-4023	578	15	from	from	ADP
inlawrev-4023	578	16	allied	ally	VERB
inlawrev-4023	578	17	'	'	PUNCT
inlawrev-4023	578	18	s	s	NOUN
inlawrev-4023	578	19	general	general	ADJ
inlawrev-4023	578	20	manager	manager	NOUN
inlawrev-4023	578	21	,	,	PUNCT
inlawrev-4023	578	22	(	(	PUNCT
inlawrev-4023	578	23	2	2	X
inlawrev-4023	578	24	)	)	PUNCT
inlawrev-4023	578	25	a	a	DET
inlawrev-4023	578	26	copy	copy	NOUN
inlawrev-4023	578	27	of	of	ADP
inlawrev-4023	578	28	the	the	DET
inlawrev-4023	578	29	proposed	propose	VERB
inlawrev-4023	578	30	assessments	assessment	NOUN
inlawrev-4023	578	31	for	for	ADP
inlawrev-4023	578	32	the	the	DET
inlawrev-4023	578	33	taxable	taxable	ADJ
inlawrev-4023	578	34	years	year	NOUN
inlawrev-4023	578	35	at	at	ADP
inlawrev-4023	578	36	issue	issue	NOUN
inlawrev-4023	578	37	,	,	PUNCT
inlawrev-4023	578	38	(	(	PUNCT
inlawrev-4023	578	39	3	3	X
inlawrev-4023	578	40	)	)	PUNCT
inlawrev-4023	578	41	a	a	DET
inlawrev-4023	578	42	copy	copy	NOUN
inlawrev-4023	578	43	of	of	ADP
inlawrev-4023	578	44	the	the	DET
inlawrev-4023	578	45	allied	ally	VERB
inlawrev-4023	578	46	/	/	SYM
inlawrev-4023	578	47	dantom	dantom	NOUN
inlawrev-4023	578	48	agreement	agreement	NOUN
inlawrev-4023	578	49	,	,	PUNCT
inlawrev-4023	578	50	and	and	CCONJ
inlawrev-4023	578	51	(	(	PUNCT
inlawrev-4023	578	52	4	4	X
inlawrev-4023	578	53	)	)	PUNCT
inlawrev-4023	578	54	a	a	DET
inlawrev-4023	578	55	copy	copy	NOUN
inlawrev-4023	578	56	of	of	ADP
inlawrev-4023	578	57	a	a	DET
inlawrev-4023	578	58	letter	letter	NOUN
inlawrev-4023	578	59	from	from	ADP
inlawrev-4023	578	60	dantom	dantom	NOUN
inlawrev-4023	578	61	's	's	PART
inlawrev-4023	578	62	ceo	ceo	NOUN
inlawrev-4023	578	63	to	to	ADP
inlawrev-4023	578	64	allied	ally	VERB
inlawrev-4023	578	65	'	'	PUNCT
inlawrev-4023	578	66	s	s	PROPN
inlawrev-4023	578	67	general	general	ADJ
inlawrev-4023	578	68	manager	manager	NOUN
inlawrev-4023	578	69	.	.	PUNCT
inlawrev-4023	579	1	i	i	PRON
inlawrev-4023	579	2	d.	d.	PROPN
inlawrev-4023	579	3	245	245	NUM
inlawrev-4023	579	4	.	.	PUNCT
inlawrev-4023	580	1	i	i	PRON
inlawrev-4023	580	2	d.	d.	PROPN
inlawrev-4023	580	3	at	at	ADP
inlawrev-4023	580	4	73	73	NUM
inlawrev-4023	580	5	-	-	SYM
inlawrev-4023	580	6	74	74	NUM
inlawrev-4023	580	7	.	.	PUNCT
inlawrev-4023	581	1	the	the	DET
inlawrev-4023	581	2	letter	letter	NOUN
inlawrev-4023	581	3	from	from	ADP
inlawrev-4023	581	4	dantom	dantom	NOUN
inlawrev-4023	581	5	's	's	PART
inlawrev-4023	581	6	ceo	ceo	NOUN
inlawrev-4023	581	7	was	be	AUX
inlawrev-4023	581	8	inadmissible	inadmissible	ADJ
inlawrev-4023	581	9	hearsay	hearsay	NOUN
inlawrev-4023	581	10	that	that	PRON
inlawrev-4023	581	11	lacked	lack	VERB
inlawrev-4023	581	12	trustworthiness	trustworthiness	NOUN
inlawrev-4023	581	13	and	and	CCONJ
inlawrev-4023	581	14	the	the	DET
inlawrev-4023	581	15	other	other	ADJ
inlawrev-4023	581	16	documents	document	NOUN
inlawrev-4023	581	17	were	be	AUX
inlawrev-4023	581	18	both	both	PRON
inlawrev-4023	581	19	conclusory	conclusory	ADJ
inlawrev-4023	581	20	and	and	CCONJ
inlawrev-4023	581	21	self	self	NOUN
inlawrev-4023	581	22	-	-	PUNCT
inlawrev-4023	581	23	serving	serve	VERB
inlawrev-4023	581	24	.	.	PUNCT
inlawrev-4023	582	1	i	i	PRON
inlawrev-4023	582	2	d.	d.	PROPN
inlawrev-4023	582	3	246	246	NUM
inlawrev-4023	582	4	.	.	PUNCT
inlawrev-4023	583	1	i	i	PRON
inlawrev-4023	583	2	d.	d.	PROPN
inlawrev-4023	583	3	at	at	ADP
inlawrev-4023	583	4	14	14	NUM
inlawrev-4023	583	5	.	.	PUNCT
inlawrev-4023	583	6	247	247	NUM
inlawrev-4023	583	7	.	.	PUNCT
inlawrev-4023	584	1	i	i	PRON
inlawrev-4023	584	2	d.	d.	PROPN
inlawrev-4023	584	3	at	at	ADP
inlawrev-4023	584	4	15	15	NUM
inlawrev-4023	584	5	.	.	PUNCT
inlawrev-4023	584	6	248	248	NUM
inlawrev-4023	584	7	.	.	PUNCT
inlawrev-4023	585	1	i	i	PRON
inlawrev-4023	585	2	d.	d.	PROPN
inlawrev-4023	585	3	249	249	NUM
inlawrev-4023	585	4	.	.	PUNCT
inlawrev-4023	585	5	881	881	NUM
inlawrev-4023	585	6	n.e.2d	n.e.2d	NOUN
inlawrev-4023	585	7	105	105	NUM
inlawrev-4023	585	8	(	(	PUNCT
inlawrev-4023	585	9	ind	ind	NOUN
inlawrev-4023	585	10	.	.	PUNCT
inlawrev-4023	586	1	tax	tax	PROPN
inlawrev-4023	586	2	ct	ct	PROPN
inlawrev-4023	586	3	.	.	PROPN
inlawrev-4023	586	4	2008	2008	NUM
inlawrev-4023	586	5	)	)	PUNCT
inlawrev-4023	586	6	.	.	PUNCT
inlawrev-4023	587	1	250	250	NUM
inlawrev-4023	587	2	.	.	PUNCT
inlawrev-4023	588	1	i	i	PRON
inlawrev-4023	588	2	d.	d.	PROPN
inlawrev-4023	588	3	251	251	NUM
inlawrev-4023	588	4	.	.	PUNCT
inlawrev-4023	589	1	/j	/j	INTJ
inlawrev-4023	589	2	.	.	PUNCT
inlawrev-4023	590	1	at	at	ADP
inlawrev-4023	590	2	105	105	NUM
inlawrev-4023	590	3	-	-	SYM
inlawrev-4023	590	4	06	06	NUM
inlawrev-4023	590	5	.	.	PUNCT
inlawrev-4023	590	6	252	252	NUM
inlawrev-4023	590	7	.	.	PUNCT
inlawrev-4023	590	8	mat	mat	PROPN
inlawrev-4023	590	9	106	106	NUM
inlawrev-4023	590	10	.	.	PUNCT
inlawrev-4023	590	11	253	253	NUM
inlawrev-4023	590	12	.	.	PUNCT
inlawrev-4023	591	1	i	i	PRON
inlawrev-4023	591	2	d.	d.	PROPN
inlawrev-4023	591	3	1238	1238	NUM
inlawrev-4023	591	4	indiana	indiana	PROPN
inlawrev-4023	591	5	law	law	PROPN
inlawrev-4023	591	6	review	review	NOUN
inlawrev-4023	592	1	[	[	X
inlawrev-4023	592	2	vol	vol	NOUN
inlawrev-4023	592	3	.	.	PUNCT
inlawrev-4023	593	1	42	42	NUM
inlawrev-4023	593	2	:	:	SYM
inlawrev-4023	593	3	1215	1215	NUM
inlawrev-4023	593	4	megan	megan	NOUN
inlawrev-4023	593	5	wiles.^^	wiles.^^	PROPN
inlawrev-4023	593	6	"	"	PUNCT
inlawrev-4023	593	7	*	*	PUNCT
inlawrev-4023	593	8	citing	cite	VERB
inlawrev-4023	593	9	the	the	DET
inlawrev-4023	593	10	terms	term	NOUN
inlawrev-4023	593	11	of	of	ADP
inlawrev-4023	593	12	the	the	DET
inlawrev-4023	593	13	amnesty	amnesty	NOUN
inlawrev-4023	593	14	program	program	NOUN
inlawrev-4023	593	15	,	,	PUNCT
inlawrev-4023	593	16	the	the	DET
inlawrev-4023	593	17	department	department	NOUN
inlawrev-4023	593	18	denied	deny	VERB
inlawrev-4023	593	19	the	the	DET
inlawrev-4023	593	20	wiles	wile	NOUN
inlawrev-4023	593	21	'	'	PART
inlawrev-4023	593	22	claim	claim	NOUN
inlawrev-4023	593	23	for	for	ADP
inlawrev-4023	593	24	refund	refund	NOUN
inlawrev-4023	593	25	of	of	ADP
inlawrev-4023	593	26	tax	tax	NOUN
inlawrev-4023	593	27	filed	file	VERB
inlawrev-4023	593	28	in	in	ADP
inlawrev-4023	593	29	2006.^^^	2006.^^^	NUM
inlawrev-4023	593	30	indiana	indiana	PROPN
inlawrev-4023	593	31	's	's	PART
inlawrev-4023	593	32	general	general	PROPN
inlawrev-4023	593	33	assembly	assembly	NOUN
inlawrev-4023	593	34	adopted	adopt	VERB
inlawrev-4023	593	35	the	the	DET
inlawrev-4023	593	36	amnesty	amnesty	NOUN
inlawrev-4023	593	37	program	program	NOUN
inlawrev-4023	593	38	in	in	ADP
inlawrev-4023	593	39	2005.^^^	2005.^^^	NUM
inlawrev-4023	593	40	the	the	DET
inlawrev-4023	593	41	program	program	NOUN
inlawrev-4023	593	42	allowed	allow	VERB
inlawrev-4023	593	43	taxpayers	taxpayer	NOUN
inlawrev-4023	593	44	with	with	ADP
inlawrev-4023	593	45	delinquent	delinquent	ADJ
inlawrev-4023	593	46	tax	tax	NOUN
inlawrev-4023	593	47	liabilities	liability	NOUN
inlawrev-4023	593	48	to	to	PART
inlawrev-4023	593	49	pay	pay	VERB
inlawrev-4023	593	50	their	their	PRON
inlawrev-4023	593	51	overdue	overdue	ADJ
inlawrev-4023	593	52	taxes	taxis	NOUN
inlawrev-4023	593	53	to	to	ADP
inlawrev-4023	593	54	the	the	DET
inlawrev-4023	593	55	department	department	NOUN
inlawrev-4023	593	56	without	without	ADP
inlawrev-4023	593	57	interest	interest	NOUN
inlawrev-4023	593	58	,	,	PUNCT
inlawrev-4023	593	59	costs	cost	NOUN
inlawrev-4023	593	60	or	or	CCONJ
inlawrev-4023	593	61	other	other	ADJ
inlawrev-4023	593	62	penalties	penalty	NOUN
inlawrev-4023	593	63	associated	associate	VERB
inlawrev-4023	593	64	with	with	ADP
inlawrev-4023	593	65	the	the	DET
inlawrev-4023	593	66	delinquent	delinquent	ADJ
inlawrev-4023	593	67	tax.^^^	tax.^^^	NOUN
inlawrev-4023	593	68	in	in	ADP
inlawrev-4023	593	69	exchange	exchange	NOUN
inlawrev-4023	593	70	,	,	PUNCT
inlawrev-4023	593	71	taxpayers	taxpayer	NOUN
inlawrev-4023	593	72	agreed	agree	VERB
inlawrev-4023	593	73	to	to	PART
inlawrev-4023	593	74	waive	waive	VERB
inlawrev-4023	593	75	their	their	PRON
inlawrev-4023	593	76	right	right	NOUN
inlawrev-4023	593	77	to	to	PART
inlawrev-4023	593	78	protest	protest	VERB
inlawrev-4023	593	79	the	the	DET
inlawrev-4023	593	80	assessment	assessment	NOUN
inlawrev-4023	593	81	or	or	CCONJ
inlawrev-4023	593	82	file	file	VERB
inlawrev-4023	593	83	a	a	DET
inlawrev-4023	593	84	refund	refund	NOUN
inlawrev-4023	593	85	claim	claim	NOUN
inlawrev-4023	593	86	with	with	ADP
inlawrev-4023	593	87	the	the	DET
inlawrev-4023	593	88	department	department	NOUN
inlawrev-4023	593	89	.	.	PUNCT
inlawrev-4023	594	1	^^^	^^^	PROPN
inlawrev-4023	594	2	mr	mr	PROPN
inlawrev-4023	594	3	.	.	PROPN
inlawrev-4023	594	4	and	and	CCONJ
inlawrev-4023	594	5	mrs	mrs	PROPN
inlawrev-4023	594	6	.	.	PROPN
inlawrev-4023	594	7	wiles	wile	NOUN
inlawrev-4023	594	8	argued	argue	VERB
inlawrev-4023	594	9	that	that	SCONJ
inlawrev-4023	594	10	a	a	DET
inlawrev-4023	594	11	refund	refund	NOUN
inlawrev-4023	594	12	was	be	AUX
inlawrev-4023	594	13	proper	proper	ADJ
inlawrev-4023	594	14	,	,	PUNCT
inlawrev-4023	594	15	despite	despite	SCONJ
inlawrev-4023	594	16	the	the	DET
inlawrev-4023	594	17	terms	term	NOUN
inlawrev-4023	594	18	of	of	ADP
inlawrev-4023	594	19	the	the	DET
inlawrev-4023	594	20	amnesty	amnesty	NOUN
inlawrev-4023	594	21	program	program	NOUN
inlawrev-4023	594	22	,	,	PUNCT
inlawrev-4023	594	23	because	because	SCONJ
inlawrev-4023	594	24	ics	ic	NOUN
inlawrev-4023	594	25	had	have	VERB
inlawrev-4023	594	26	no	no	DET
inlawrev-4023	594	27	paid	pay	VERB
inlawrev-4023	594	28	employees	employee	NOUN
inlawrev-4023	594	29	during	during	ADP
inlawrev-4023	594	30	the	the	DET
inlawrev-4023	594	31	taxable	taxable	ADJ
inlawrev-4023	594	32	period	period	NOUN
inlawrev-4023	594	33	in	in	ADP
inlawrev-4023	594	34	which	which	PRON
inlawrev-4023	594	35	the	the	DET
inlawrev-4023	594	36	department	department	NOUN
inlawrev-4023	594	37	assessed	assess	VERB
inlawrev-4023	594	38	a	a	DET
inlawrev-4023	594	39	withholding	withholding	NOUN
inlawrev-4023	594	40	obligation.^^^	obligation.^^^	NOUN
inlawrev-4023	594	41	the	the	DET
inlawrev-4023	594	42	wiles	wile	NOUN
inlawrev-4023	594	43	claimed	claim	VERB
inlawrev-4023	594	44	that	that	SCONJ
inlawrev-4023	594	45	the	the	DET
inlawrev-4023	594	46	amnesty	amnesty	NOUN
inlawrev-4023	594	47	agreement	agreement	NOUN
inlawrev-4023	594	48	should	should	AUX
inlawrev-4023	594	49	be	be	AUX
inlawrev-4023	594	50	rescinded	rescind	VERB
inlawrev-4023	594	51	because	because	SCONJ
inlawrev-4023	594	52	both	both	PRON
inlawrev-4023	594	53	they	they	PRON
inlawrev-4023	594	54	and	and	CCONJ
inlawrev-4023	594	55	the	the	DET
inlawrev-4023	594	56	department	department	NOUN
inlawrev-4023	594	57	made	make	VERB
inlawrev-4023	594	58	a	a	DET
inlawrev-4023	594	59	"	"	PUNCT
inlawrev-4023	594	60	mutual	mutual	ADJ
inlawrev-4023	594	61	mistake	mistake	NOUN
inlawrev-4023	594	62	of	of	ADP
inlawrev-4023	594	63	fact	fact	NOUN
inlawrev-4023	594	64	"	"	PUNCT
inlawrev-4023	594	65	with	with	ADP
inlawrev-4023	594	66	respect	respect	NOUN
inlawrev-4023	594	67	to	to	ADP
inlawrev-4023	594	68	any	any	DET
inlawrev-4023	594	69	withholding	withholding	NOUN
inlawrev-4023	594	70	obligation	obligation	NOUN
inlawrev-4023	594	71	ics	ic	NOUN
inlawrev-4023	594	72	incurred	incur	VERB
inlawrev-4023	594	73	for	for	ADP
inlawrev-4023	594	74	the	the	DET
inlawrev-4023	594	75	taxable	taxable	ADJ
inlawrev-4023	594	76	period	period	NOUN
inlawrev-4023	594	77	at	at	ADP
inlawrev-4023	594	78	issue.^^^	issue.^^^	PROPN
inlawrev-4023	594	79	the	the	DET
inlawrev-4023	594	80	tax	tax	NOUN
inlawrev-4023	594	81	court	court	NOUN
inlawrev-4023	594	82	disagreed	disagree	VERB
inlawrev-4023	594	83	with	with	ADP
inlawrev-4023	594	84	the	the	DET
inlawrev-4023	594	85	wiles.^^^	wiles.^^^	NOUN
inlawrev-4023	594	86	the	the	DET
inlawrev-4023	594	87	tax	tax	NOUN
inlawrev-4023	594	88	court	court	NOUN
inlawrev-4023	594	89	found	find	VERB
inlawrev-4023	594	90	that	that	SCONJ
inlawrev-4023	594	91	when	when	SCONJ
inlawrev-4023	594	92	megan	megan	NOUN
inlawrev-4023	594	93	wiles	wile	NOUN
inlawrev-4023	594	94	"	"	PUNCT
inlawrev-4023	594	95	voluntarily	voluntarily	ADV
inlawrev-4023	594	96	paid	pay	VERB
inlawrev-4023	594	97	ics	ic	NOUN
inlawrev-4023	594	98	'	'	PART
inlawrev-4023	594	99	tax	tax	NOUN
inlawrev-4023	594	100	liability	liability	NOUN
inlawrev-4023	594	101	under	under	ADP
inlawrev-4023	594	102	the	the	DET
inlawrev-4023	594	103	anmesty	anmesty	NOUN
inlawrev-4023	594	104	program	program	NOUN
inlawrev-4023	594	105	,	,	PUNCT
inlawrev-4023	594	106	she	she	PRON
inlawrev-4023	594	107	agreed	agree	VERB
inlawrev-4023	594	108	to	to	PART
inlawrev-4023	594	109	be	be	AUX
inlawrev-4023	594	110	bound	bind	VERB
inlawrev-4023	594	111	by	by	ADP
inlawrev-4023	594	112	the	the	DET
inlawrev-4023	594	113	terms	term	NOUN
inlawrev-4023	594	114	of	of	ADP
inlawrev-4023	594	115	the	the	DET
inlawrev-4023	594	116	agreement	agreement	NOUN
inlawrev-4023	594	117	,	,	PUNCT
inlawrev-4023	594	118	which	which	PRON
inlawrev-4023	594	119	provided	provide	VERB
inlawrev-4023	594	120	,	,	PUNCT
inlawrev-4023	594	121	inter	inter	ADJ
inlawrev-4023	594	122	alia	alia	NOUN
inlawrev-4023	594	123	,	,	PUNCT
inlawrev-4023	594	124	that	that	SCONJ
inlawrev-4023	594	125	she	she	PRON
inlawrev-4023	594	126	would	would	AUX
inlawrev-4023	594	127	not	not	PART
inlawrev-4023	594	128	file	file	VERB
inlawrev-4023	594	129	a	a	DET
inlawrev-4023	594	130	claim	claim	NOUN
inlawrev-4023	594	131	for	for	ADP
inlawrev-4023	594	132	refund	refund	NOUN
inlawrev-4023	594	133	of	of	ADP
inlawrev-4023	594	134	the	the	DET
inlawrev-4023	594	135	tax	tax	NOUN
inlawrev-4023	594	136	paid	pay	VERB
inlawrev-4023	594	137	.	.	PUNCT
inlawrev-4023	595	1	"^^^	"^^^	X
inlawrev-4023	596	1	2	2	NUM
inlawrev-4023	596	2	.	.	X
inlawrev-4023	596	3	riverboat	riverboat	PROPN
inlawrev-4023	596	4	development	development	PROPN
inlawrev-4023	596	5	,	,	PUNCT
inlawrev-4023	596	6	inc	inc	PROPN
inlawrev-4023	596	7	.	.	PROPN
inlawrev-4023	596	8	,	,	PUNCT
inlawrev-4023	596	9	v.	v.	PROPN
inlawrev-4023	596	10	indiana	indiana	PROPN
inlawrev-4023	596	11	department	department	PROPN
inlawrev-4023	596	12	of	of	ADP
inlawrev-4023	596	13	state	state	PROPN
inlawrev-4023	596	14	revenue.^^^—in	revenue.^^^—in	PUNCT
inlawrev-4023	596	15	rdi	rdi	PROPN
inlawrev-4023	596	16	,	,	PUNCT
inlawrev-4023	596	17	the	the	DET
inlawrev-4023	596	18	tax	tax	NOUN
inlawrev-4023	596	19	court	court	NOUN
inlawrev-4023	596	20	decided	decide	VERB
inlawrev-4023	596	21	that	that	SCONJ
inlawrev-4023	596	22	a	a	DET
inlawrev-4023	596	23	kentucky	kentucky	PROPN
inlawrev-4023	596	24	s	s	PROPN
inlawrev-4023	596	25	-	-	NOUN
inlawrev-4023	596	26	corporation	corporation	NOUN
inlawrev-4023	596	27	,	,	PUNCT
inlawrev-4023	596	28	which	which	PRON
inlawrev-4023	596	29	owned	own	VERB
inlawrev-4023	596	30	a	a	DET
inlawrev-4023	596	31	minority	minority	NOUN
inlawrev-4023	596	32	membership	membership	NOUN
inlawrev-4023	596	33	interest	interest	NOUN
inlawrev-4023	596	34	in	in	ADP
inlawrev-4023	596	35	an	an	DET
inlawrev-4023	596	36	indiana	indiana	PROPN
inlawrev-4023	596	37	corporation	corporation	NOUN
inlawrev-4023	596	38	,	,	PUNCT
inlawrev-4023	596	39	was	be	AUX
inlawrev-4023	596	40	not	not	PART
inlawrev-4023	596	41	subject	subject	ADJ
inlawrev-4023	596	42	to	to	ADP
inlawrev-4023	596	43	indiana	indiana	PROPN
inlawrev-4023	596	44	's	's	PART
inlawrev-4023	596	45	withholding	withholding	NOUN
inlawrev-4023	596	46	requirements	requirement	NOUN
inlawrev-4023	596	47	through	through	ADP
inlawrev-4023	596	48	ic	ic	PROPN
inlawrev-4023	596	49	6	6	NUM
inlawrev-4023	596	50	-	-	SYM
inlawrev-4023	596	51	3	3	NUM
inlawrev-4023	596	52	-	-	PUNCT
inlawrev-4023	596	53	413(a).^^	413(a).^^	PROPN
inlawrev-4023	596	54	riverboat	riverboat	NOUN
inlawrev-4023	596	55	development	development	PROPN
inlawrev-4023	596	56	,	,	PUNCT
inlawrev-4023	596	57	inc	inc	PROPN
inlawrev-4023	596	58	.	.	PROPN
inlawrev-4023	596	59	(	(	PUNCT
inlawrev-4023	596	60	rdi	rdi	PROPN
inlawrev-4023	596	61	)	)	PUNCT
inlawrev-4023	596	62	was	be	AUX
inlawrev-4023	596	63	a	a	DET
inlawrev-4023	596	64	"	"	PUNCT
inlawrev-4023	596	65	kentucky	kentucky	PROPN
inlawrev-4023	596	66	s	s	PROPN
inlawrev-4023	596	67	-	-	PUNCT
inlawrev-4023	596	68	corporation	corporation	NOUN
inlawrev-4023	596	69	with	with	ADP
inlawrev-4023	596	70	its	its	PRON
inlawrev-4023	596	71	principal	principal	ADJ
inlawrev-4023	596	72	place	place	NOUN
inlawrev-4023	596	73	of	of	ADP
inlawrev-4023	596	74	business	business	NOUN
inlawrev-4023	596	75	in	in	ADP
inlawrev-4023	596	76	louisville	louisville	PROPN
inlawrev-4023	596	77	,	,	PUNCT
inlawrev-4023	596	78	kentucky	kentucky	PROPN
inlawrev-4023	596	79	.	.	PUNCT
inlawrev-4023	597	1	"^^^	"^^^	PUNCT
inlawrev-4023	598	1	for	for	ADP
inlawrev-4023	598	2	the	the	DET
inlawrev-4023	598	3	taxable	taxable	ADJ
inlawrev-4023	598	4	years	year	NOUN
inlawrev-4023	598	5	at	at	ADP
inlawrev-4023	598	6	issue	issue	NOUN
inlawrev-4023	598	7	,	,	PUNCT
inlawrev-4023	598	8	"	"	PUNCT
inlawrev-4023	598	9	rdi	rdi	PROPN
inlawrev-4023	598	10	owned	own	VERB
inlawrev-4023	598	11	a	a	DET
inlawrev-4023	598	12	minority	minority	NOUN
inlawrev-4023	598	13	membership	membership	NOUN
inlawrev-4023	598	14	interest	interest	NOUN
inlawrev-4023	598	15	in	in	ADP
inlawrev-4023	598	16	rdi	rdi	PROPN
inlawrev-4023	598	17	/	/	SYM
inlawrev-4023	598	18	caesars	caesars	PROPN
inlawrev-4023	598	19	riverboat	riverboat	PROPN
inlawrev-4023	598	20	casino	casino	PROPN
inlawrev-4023	598	21	llc	llc	PROPN
inlawrev-4023	598	22	(	(	PUNCT
inlawrev-4023	598	23	caesars	caesars	PROPN
inlawrev-4023	598	24	)	)	PUNCT
inlawrev-4023	598	25	,	,	PUNCT
inlawrev-4023	598	26	an	an	DET
inlawrev-4023	598	27	indiana	indiana	PROPN
inlawrev-4023	598	28	corporation	corporation	NOUN
inlawrev-4023	598	29	that	that	PRON
inlawrev-4023	598	30	owned	own	VERB
inlawrev-4023	598	31	and	and	CCONJ
inlawrev-4023	598	32	operated	operate	VERB
inlawrev-4023	598	33	a	a	DET
inlawrev-4023	598	34	riverboat	riverboat	NOUN
inlawrev-4023	598	35	gambling	gambling	NOUN
inlawrev-4023	598	36	casino	casino	NOUN
inlawrev-4023	598	37	and	and	CCONJ
inlawrev-4023	598	38	hotel	hotel	NOUN
inlawrev-4023	598	39	resort	resort	NOUN
inlawrev-4023	598	40	in	in	ADP
inlawrev-4023	598	41	elizabeth	elizabeth	PROPN
inlawrev-4023	598	42	,	,	PUNCT
inlawrev-4023	598	43	indiana	indiana	PROPN
inlawrev-4023	598	44	.	.	PUNCT
inlawrev-4023	599	1	"^^^	"^^^	PUNCT
inlawrev-4023	600	1	rdi	rdi	PROPN
inlawrev-4023	600	2	did	do	AUX
inlawrev-4023	600	3	not	not	PART
inlawrev-4023	600	4	conduct	conduct	VERB
inlawrev-4023	600	5	any	any	DET
inlawrev-4023	600	6	business	business	NOUN
inlawrev-4023	600	7	in	in	ADP
inlawrev-4023	600	8	indiana	indiana	PROPN
inlawrev-4023	600	9	,	,	PUNCT
inlawrev-4023	600	10	and	and	CCONJ
inlawrev-4023	600	11	had	have	VERB
inlawrev-4023	600	12	no	no	DET
inlawrev-4023	600	13	ties	tie	NOUN
inlawrev-4023	600	14	to	to	ADP
inlawrev-4023	600	15	indiana	indiana	PROPN
inlawrev-4023	600	16	other	other	ADJ
inlawrev-4023	600	17	than	than	ADP
inlawrev-4023	600	18	its	its	PRON
inlawrev-4023	600	19	membership	membership	NOUN
inlawrev-4023	600	20	interest	interest	NOUN
inlawrev-4023	600	21	in	in	ADP
inlawrev-4023	600	22	caesars	caesar	NOUN
inlawrev-4023	600	23	.	.	PUNCT
inlawrev-4023	601	1	^^^	^^^	PUNCT
inlawrev-4023	601	2	for	for	ADP
inlawrev-4023	601	3	the	the	DET
inlawrev-4023	601	4	taxable	taxable	ADJ
inlawrev-4023	601	5	years	year	NOUN
inlawrev-4023	601	6	in	in	ADP
inlawrev-4023	601	7	question	question	NOUN
inlawrev-4023	601	8	,	,	PUNCT
inlawrev-4023	601	9	"	"	PUNCT
inlawrev-4023	601	10	caesars	caesar	NOUN
inlawrev-4023	601	11	was	be	AUX
inlawrev-4023	601	12	treated	treat	VERB
inlawrev-4023	601	13	as	as	ADP
inlawrev-4023	601	14	a	a	DET
inlawrev-4023	601	15	partnership	partnership	NOUN
inlawrev-4023	601	16	for	for	ADP
inlawrev-4023	601	17	federal	federal	ADJ
inlawrev-4023	601	18	and	and	CCONJ
inlawrev-4023	601	19	state	state	NOUN
inlawrev-4023	601	20	income	income	NOUN
inlawrev-4023	601	21	tax	tax	NOUN
inlawrev-4023	601	22	purposes	purpose	NOUN
inlawrev-4023	601	23	.	.	PUNCT
inlawrev-4023	602	1	"^^^	"^^^	PUNCT
inlawrev-4023	603	1	as	as	ADP
inlawrev-4023	603	2	a	a	DET
inlawrev-4023	603	3	partnership	partnership	NOUN
inlawrev-4023	603	4	,	,	PUNCT
inlawrev-4023	603	5	caesars	caesar	NOUN
inlawrev-4023	603	6	'	'	PART
inlawrev-4023	603	7	income	income	NOUN
inlawrev-4023	603	8	.	.	PUNCT
inlawrev-4023	604	1	254	254	NUM
inlawrev-4023	604	2	.	.	PUNCT
inlawrev-4023	605	1	i	i	PRON
inlawrev-4023	605	2	d.	d.	PROPN
inlawrev-4023	605	3	255	255	NUM
inlawrev-4023	605	4	.	.	PUNCT
inlawrev-4023	606	1	i	i	PRON
inlawrev-4023	606	2	d.	d.	PROPN
inlawrev-4023	606	3	256	256	NUM
inlawrev-4023	606	4	.	.	PUNCT
inlawrev-4023	607	1	i	i	PRON
inlawrev-4023	607	2	d.	d.	PROPN
inlawrev-4023	607	3	257	257	NUM
inlawrev-4023	607	4	.	.	PUNCT
inlawrev-4023	608	1	i	i	PRON
inlawrev-4023	608	2	d.	d.	PROPN
inlawrev-4023	608	3	258	258	NUM
inlawrev-4023	608	4	.	.	PUNCT
inlawrev-4023	609	1	i	i	PRON
inlawrev-4023	609	2	d.	d.	PROPN
inlawrev-4023	609	3	259	259	NUM
inlawrev-4023	609	4	.	.	PUNCT
inlawrev-4023	610	1	i	i	PRON
inlawrev-4023	610	2	d.	d.	PROPN
inlawrev-4023	610	3	260	260	NUM
inlawrev-4023	610	4	.	.	PUNCT
inlawrev-4023	610	5	mat	mat	PROPN
inlawrev-4023	610	6	107	107	NUM
inlawrev-4023	610	7	.	.	PUNCT
inlawrev-4023	611	1	261	261	NUM
inlawrev-4023	611	2	.	.	PUNCT
inlawrev-4023	612	1	i	i	PRON
inlawrev-4023	612	2	d.	d.	PROPN
inlawrev-4023	612	3	262	262	NUM
inlawrev-4023	612	4	.	.	PUNCT
inlawrev-4023	613	1	i	i	PRON
inlawrev-4023	613	2	d.	d.	PROPN
inlawrev-4023	613	3	263	263	NUM
inlawrev-4023	613	4	.	.	PUNCT
inlawrev-4023	614	1	881	881	NUM
inlawrev-4023	614	2	n.e.2d	n.e.2d	NOUN
inlawrev-4023	614	3	107	107	NUM
inlawrev-4023	614	4	(	(	PUNCT
inlawrev-4023	614	5	ind	ind	NOUN
inlawrev-4023	614	6	.	.	PUNCT
inlawrev-4023	615	1	tax	tax	PROPN
inlawrev-4023	615	2	ct	ct	PROPN
inlawrev-4023	615	3	.	.	PROPN
inlawrev-4023	615	4	)	)	PUNCT
inlawrev-4023	615	5	,	,	PUNCT
inlawrev-4023	616	1	trans	trans	PROPN
inlawrev-4023	616	2	,	,	PUNCT
inlawrev-4023	616	3	denied	deny	VERB
inlawrev-4023	616	4	,	,	PUNCT
inlawrev-4023	616	5	898	898	NUM
inlawrev-4023	616	6	n.e.2d	n.e.2d	NOUN
inlawrev-4023	616	7	1220	1220	NUM
inlawrev-4023	616	8	(	(	PUNCT
inlawrev-4023	616	9	ind	ind	NOUN
inlawrev-4023	616	10	.	.	PUNCT
inlawrev-4023	616	11	2008	2008	NUM
inlawrev-4023	616	12	)	)	PUNCT
inlawrev-4023	616	13	.	.	PUNCT
inlawrev-4023	617	1	264	264	X
inlawrev-4023	617	2	.	.	X
inlawrev-4023	617	3	mat	mat	PROPN
inlawrev-4023	617	4	108	108	NUM
inlawrev-4023	617	5	.	.	PUNCT
inlawrev-4023	618	1	265	265	NUM
inlawrev-4023	618	2	.	.	PUNCT
inlawrev-4023	619	1	i	i	PRON
inlawrev-4023	619	2	d.	d.	PROPN
inlawrev-4023	619	3	266	266	NUM
inlawrev-4023	619	4	.	.	PUNCT
inlawrev-4023	620	1	i	i	PRON
inlawrev-4023	620	2	d.	d.	PROPN
inlawrev-4023	620	3	267	267	NUM
inlawrev-4023	620	4	.	.	PUNCT
inlawrev-4023	621	1	i	i	PRON
inlawrev-4023	621	2	d.	d.	PROPN
inlawrev-4023	621	3	268	268	NUM
inlawrev-4023	621	4	.	.	PUNCT
inlawrev-4023	622	1	i	i	PRON
inlawrev-4023	622	2	d.	d.	PROPN
inlawrev-4023	622	3	2009	2009	NUM
inlawrev-4023	622	4	]	]	PUNCT
inlawrev-4023	622	5	tax	tax	NOUN
inlawrev-4023	622	6	law	law	NOUN
inlawrev-4023	622	7	1239	1239	NUM
inlawrev-4023	622	8	losses	loss	NOUN
inlawrev-4023	622	9	,	,	PUNCT
inlawrev-4023	622	10	deductions	deduction	NOUN
inlawrev-4023	622	11	,	,	PUNCT
inlawrev-4023	622	12	and	and	CCONJ
inlawrev-4023	622	13	credits	credit	NOUN
inlawrev-4023	622	14	were	be	AUX
inlawrev-4023	622	15	passed	pass	VERB
inlawrev-4023	622	16	through	through	ADP
inlawrev-4023	622	17	and	and	CCONJ
inlawrev-4023	622	18	taxed	tax	VERB
inlawrev-4023	622	19	to	to	ADP
inlawrev-4023	622	20	its	its	PRON
inlawrev-4023	622	21	individual	individual	ADJ
inlawrev-4023	622	22	members.^^^	members.^^^	PROPN
inlawrev-4023	622	23	as	as	ADP
inlawrev-4023	622	24	an	an	DET
inlawrev-4023	622	25	s	s	NOUN
inlawrev-4023	622	26	-	-	NOUN
inlawrev-4023	622	27	corporation	corporation	NOUN
inlawrev-4023	622	28	,	,	PUNCT
inlawrev-4023	622	29	rdfs	rdfs	ADJ
inlawrev-4023	622	30	income	income	NOUN
inlawrev-4023	622	31	,	,	PUNCT
inlawrev-4023	622	32	losses	loss	NOUN
inlawrev-4023	622	33	,	,	PUNCT
inlawrev-4023	622	34	deductions	deduction	NOUN
inlawrev-4023	622	35	,	,	PUNCT
inlawrev-4023	622	36	and	and	CCONJ
inlawrev-4023	622	37	credits	credit	NOUN
inlawrev-4023	622	38	were	be	AUX
inlawrev-4023	622	39	also	also	ADV
inlawrev-4023	622	40	passed	pass	VERB
inlawrev-4023	622	41	-	-	PUNCT
inlawrev-4023	622	42	through	through	ADP
inlawrev-4023	622	43	and	and	CCONJ
inlawrev-4023	622	44	taxed	tax	VERB
inlawrev-4023	622	45	to	to	ADP
inlawrev-4023	622	46	its	its	PRON
inlawrev-4023	622	47	individual	individual	ADJ
inlawrev-4023	622	48	members.^^^	members.^^^	PROPN
inlawrev-4023	622	49	the	the	DET
inlawrev-4023	622	50	department	department	NOUN
inlawrev-4023	622	51	contended	contend	VERB
inlawrev-4023	622	52	that	that	SCONJ
inlawrev-4023	622	53	rdi	rdi	PROPN
inlawrev-4023	622	54	was	be	AUX
inlawrev-4023	622	55	subject	subject	ADJ
inlawrev-4023	622	56	to	to	ADP
inlawrev-4023	622	57	indiana	indiana	PROPN
inlawrev-4023	622	58	's	's	PART
inlawrev-4023	622	59	withholding	withholding	NOUN
inlawrev-4023	622	60	requirements	requirement	NOUN
inlawrev-4023	622	61	because	because	SCONJ
inlawrev-4023	622	62	it	it	PRON
inlawrev-4023	622	63	had	have	VERB
inlawrev-4023	622	64	derived	derive	VERB
inlawrev-4023	622	65	income	income	NOUN
inlawrev-4023	622	66	from	from	ADP
inlawrev-4023	622	67	an	an	DET
inlawrev-4023	622	68	indiana	indiana	PROPN
inlawrev-4023	622	69	source	source	NOUN
inlawrev-4023	622	70	,	,	PUNCT
inlawrev-4023	622	71	specifically	specifically	ADV
inlawrev-4023	622	72	from	from	ADP
inlawrev-4023	622	73	the	the	DET
inlawrev-4023	622	74	caesars	caesar	NOUN
inlawrev-4023	622	75	riverboat	riverboat	PROPN
inlawrev-4023	622	76	and	and	CCONJ
inlawrev-4023	622	77	hotel	hotel	NOUN
inlawrev-4023	622	78	in	in	ADP
inlawrev-4023	622	79	elizabeth	elizabeth	PROPN
inlawrev-4023	622	80	,	,	PUNCT
inlawrev-4023	622	81	indiana.^^^	indiana.^^^	PROPN
inlawrev-4023	622	82	the	the	DET
inlawrev-4023	622	83	department	department	NOUN
inlawrev-4023	622	84	contended	contend	VERB
inlawrev-4023	622	85	that	that	SCONJ
inlawrev-4023	622	86	rdi	rdi	PROPN
inlawrev-4023	622	87	should	should	AUX
inlawrev-4023	622	88	have	have	AUX
inlawrev-4023	622	89	withheld	withhold	VERB
inlawrev-4023	622	90	$	$	SYM
inlawrev-4023	622	91	2.3	2.3	NUM
inlawrev-4023	622	92	million	million	NUM
inlawrev-4023	622	93	in	in	ADP
inlawrev-4023	622	94	taxes	taxis	NOUN
inlawrev-4023	622	95	from	from	ADP
inlawrev-4023	622	96	its	its	PRON
inlawrev-4023	622	97	shareholders	shareholder	NOUN
inlawrev-4023	622	98	based	base	VERB
inlawrev-4023	622	99	on	on	ADP
inlawrev-4023	622	100	the	the	DET
inlawrev-4023	622	101	income	income	NOUN
inlawrev-4023	622	102	derived	derive	VERB
inlawrev-4023	622	103	from	from	ADP
inlawrev-4023	622	104	the	the	DET
inlawrev-4023	622	105	riverboat	riverboat	NOUN
inlawrev-4023	622	106	and	and	CCONJ
inlawrev-4023	622	107	hotel.^^^	hotel.^^^	PROPN
inlawrev-4023	622	108	rdi	rdi	PROPN
inlawrev-4023	622	109	argued	argue	VERB
inlawrev-4023	622	110	that	that	SCONJ
inlawrev-4023	622	111	its	its	PRON
inlawrev-4023	622	112	income	income	NOUN
inlawrev-4023	622	113	was	be	AUX
inlawrev-4023	622	114	derived	derive	VERB
inlawrev-4023	622	115	from	from	ADP
inlawrev-4023	622	116	an	an	DET
inlawrev-4023	622	117	intangible	intangible	ADJ
inlawrev-4023	622	118	source	source	NOUN
inlawrev-4023	622	119	—	—	PUNCT
inlawrev-4023	622	120	its	its	PRON
inlawrev-4023	622	121	membership	membership	NOUN
inlawrev-4023	622	122	interest	interest	NOUN
inlawrev-4023	622	123	in	in	ADP
inlawrev-4023	622	124	caesars.^^^	caesars.^^^	PROPN
inlawrev-4023	622	125	income	income	NOUN
inlawrev-4023	622	126	derived	derive	VERB
inlawrev-4023	622	127	from	from	ADP
inlawrev-4023	622	128	an	an	DET
inlawrev-4023	622	129	intangible	intangible	ADJ
inlawrev-4023	622	130	source	source	NOUN
inlawrev-4023	622	131	is	be	AUX
inlawrev-4023	622	132	only	only	ADV
inlawrev-4023	622	133	subject	subject	ADJ
inlawrev-4023	622	134	to	to	ADP
inlawrev-4023	622	135	indiana	indiana	PROPN
inlawrev-4023	622	136	taxation	taxation	PROPN
inlawrev-4023	622	137	if	if	SCONJ
inlawrev-4023	622	138	the	the	DET
inlawrev-4023	622	139	taxpayer	taxpayer	NOUN
inlawrev-4023	622	140	is	be	AUX
inlawrev-4023	622	141	commercially	commercially	ADV
inlawrev-4023	622	142	domiciled	domicile	VERB
inlawrev-4023	622	143	in	in	ADP
inlawrev-4023	622	144	indiana.^^"^	indiana.^^"^	NOUN
inlawrev-4023	622	145	the	the	DET
inlawrev-4023	622	146	tax	tax	NOUN
inlawrev-4023	622	147	court	court	NOUN
inlawrev-4023	622	148	determined	determine	VERB
inlawrev-4023	622	149	that	that	SCONJ
inlawrev-4023	622	150	rdi	rdi	PROPN
inlawrev-4023	622	151	,	,	PUNCT
inlawrev-4023	622	152	"	"	PUNCT
inlawrev-4023	622	153	is	be	AUX
inlawrev-4023	622	154	clearly	clearly	ADV
inlawrev-4023	622	155	not	not	PART
inlawrev-4023	622	156	commercially	commercially	ADV
inlawrev-4023	622	157	domiciled	domicile	VERB
inlawrev-4023	622	158	in	in	ADP
inlawrev-4023	622	159	indiana	indiana	PROPN
inlawrev-4023	622	160	.	.	PUNCT
inlawrev-4023	622	161	"^^^	"^^^	PUNCT
inlawrev-4023	623	1	therefore	therefore	ADV
inlawrev-4023	623	2	,	,	PUNCT
inlawrev-4023	623	3	because	because	SCONJ
inlawrev-4023	623	4	the	the	DET
inlawrev-4023	623	5	only	only	ADJ
inlawrev-4023	623	6	contact	contact	NOUN
inlawrev-4023	623	7	rdi	rdi	PROPN
inlawrev-4023	623	8	had	have	VERB
inlawrev-4023	623	9	with	with	ADP
inlawrev-4023	623	10	indiana	indiana	PROPN
inlawrev-4023	623	11	was	be	AUX
inlawrev-4023	623	12	its	its	PRON
inlawrev-4023	623	13	ownership	ownership	NOUN
inlawrev-4023	623	14	interest	interest	NOUN
inlawrev-4023	623	15	in	in	ADP
inlawrev-4023	623	16	caesars	caesar	NOUN
inlawrev-4023	623	17	,	,	PUNCT
inlawrev-4023	623	18	the	the	DET
inlawrev-4023	623	19	specific	specific	ADJ
inlawrev-4023	623	20	question	question	NOUN
inlawrev-4023	623	21	before	before	SCONJ
inlawrev-4023	623	22	the	the	DET
inlawrev-4023	623	23	tax	tax	NOUN
inlawrev-4023	623	24	court	court	NOUN
inlawrev-4023	623	25	was	be	AUX
inlawrev-4023	623	26	whether	whether	SCONJ
inlawrev-4023	623	27	rdf	rdf	VERB
inlawrev-4023	623	28	s	s	NOUN
inlawrev-4023	623	29	ownership	ownership	NOUN
inlawrev-4023	623	30	interests	interest	NOUN
inlawrev-4023	623	31	were	be	AUX
inlawrev-4023	623	32	personal	personal	ADJ
inlawrev-4023	623	33	property	property	NOUN
inlawrev-4023	623	34	,	,	PUNCT
inlawrev-4023	623	35	derived	derive	VERB
inlawrev-4023	623	36	from	from	ADP
inlawrev-4023	623	37	sources	source	NOUN
inlawrev-4023	623	38	within	within	ADP
inlawrev-4023	623	39	indiana.^^^	indiana.^^^	PROPN
inlawrev-4023	623	40	the	the	DET
inlawrev-4023	623	41	tax	tax	NOUN
inlawrev-4023	623	42	court	court	NOUN
inlawrev-4023	623	43	concluded	conclude	VERB
inlawrev-4023	623	44	that	that	SCONJ
inlawrev-4023	623	45	rdfs	rdfs	ADJ
inlawrev-4023	623	46	ownership	ownership	NOUN
inlawrev-4023	623	47	interests	interest	NOUN
inlawrev-4023	623	48	were	be	AUX
inlawrev-4023	623	49	an	an	DET
inlawrev-4023	623	50	intangible	intangible	ADJ
inlawrev-4023	623	51	income	income	NOUN
inlawrev-4023	623	52	source	source	NOUN
inlawrev-4023	623	53	and	and	CCONJ
inlawrev-4023	623	54	were	be	AUX
inlawrev-4023	623	55	not	not	PART
inlawrev-4023	623	56	subject	subject	ADJ
inlawrev-4023	623	57	to	to	ADP
inlawrev-4023	623	58	the	the	DET
inlawrev-4023	623	59	withholding	withholding	NOUN
inlawrev-4023	623	60	requirements	requirement	NOUN
inlawrev-4023	623	61	of	of	ADP
inlawrev-4023	623	62	ic	ic	PROPN
inlawrev-4023	623	63	6	6	NUM
inlawrev-4023	623	64	-	-	SYM
inlawrev-4023	623	65	3	3	NUM
inlawrev-4023	623	66	-	-	SYM
inlawrev-4023	623	67	413(a).^^^	413(a).^^^	NUM
inlawrev-4023	623	68	the	the	DET
inlawrev-4023	623	69	tax	tax	NOUN
inlawrev-4023	623	70	court	court	NOUN
inlawrev-4023	623	71	noted	note	VERB
inlawrev-4023	623	72	that	that	SCONJ
inlawrev-4023	623	73	ic	ic	PROPN
inlawrev-4023	623	74	23	23	NUM
inlawrev-4023	623	75	-	-	SYM
inlawrev-4023	623	76	1	1	NUM
inlawrev-4023	623	77	8	8	NUM
inlawrev-4023	623	78	-	-	SYM
inlawrev-4023	623	79	1	1	NUM
inlawrev-4023	623	80	-	-	SYM
inlawrev-4023	623	81	10	10	NUM
inlawrev-4023	623	82	defined	define	VERB
inlawrev-4023	623	83	a	a	DET
inlawrev-4023	623	84	"	"	PUNCT
inlawrev-4023	623	85	membership	membership	NOUN
inlawrev-4023	623	86	interest	interest	NOUN
inlawrev-4023	623	87	in	in	ADP
inlawrev-4023	623	88	a	a	DET
inlawrev-4023	623	89	limited	limited	ADJ
inlawrev-4023	623	90	liability	liability	NOUN
inlawrev-4023	623	91	company	company	NOUN
inlawrev-4023	623	92	as	as	ADP
inlawrev-4023	623	93	'	'	PUNCT
inlawrev-4023	623	94	a	a	DET
inlawrev-4023	623	95	member	member	NOUN
inlawrev-4023	623	96	's	's	PART
inlawrev-4023	623	97	economic	economic	ADJ
inlawrev-4023	623	98	rights	right	NOUN
inlawrev-4023	623	99	in	in	ADP
inlawrev-4023	623	100	the	the	DET
inlawrev-4023	623	101	limited	limited	ADJ
inlawrev-4023	623	102	liability	liability	NOUN
inlawrev-4023	623	103	company	company	NOUN
inlawrev-4023	623	104	.	.	PUNCT
inlawrev-4023	623	105	'	'	PUNCT
inlawrev-4023	624	1	"	"	PUNCT
inlawrev-4023	624	2	^^^	^^^	VERB
inlawrev-4023	624	3	the	the	DET
inlawrev-4023	624	4	tax	tax	NOUN
inlawrev-4023	624	5	court	court	NOUN
inlawrev-4023	624	6	further	far	ADV
inlawrev-4023	624	7	noted	note	VERB
inlawrev-4023	624	8	that	that	SCONJ
inlawrev-4023	624	9	ic	ic	PROPN
inlawrev-4023	624	10	23	23	NUM
inlawrev-4023	624	11	-	-	SYM
inlawrev-4023	624	12	18	18	NUM
inlawrev-4023	624	13	-	-	PUNCT
inlawrev-4023	624	14	6	6	NUM
inlawrev-4023	624	15	-	-	SYM
inlawrev-4023	624	16	2	2	NUM
inlawrev-4023	624	17	,	,	PUNCT
inlawrev-4023	624	18	defined	define	VERB
inlawrev-4023	624	19	the	the	DET
inlawrev-4023	624	20	interest	interest	NOUN
inlawrev-4023	624	21	of	of	ADP
inlawrev-4023	624	22	a	a	DET
inlawrev-4023	624	23	member	member	NOUN
inlawrev-4023	624	24	in	in	ADP
inlawrev-4023	624	25	a	a	DET
inlawrev-4023	624	26	limited	limited	ADJ
inlawrev-4023	624	27	liability	liability	NOUN
inlawrev-4023	624	28	company	company	NOUN
inlawrev-4023	624	29	as	as	ADP
inlawrev-4023	624	30	"	"	PUNCT
inlawrev-4023	624	31	personal	personal	ADJ
inlawrev-4023	624	32	property	property	NOUN
inlawrev-4023	624	33	.	.	PUNCT
inlawrev-4023	625	1	"^^^	"^^^	PUNCT
inlawrev-4023	626	1	more	more	ADV
inlawrev-4023	626	2	specifically	specifically	ADV
inlawrev-4023	626	3	,	,	PUNCT
inlawrev-4023	626	4	however	however	ADV
inlawrev-4023	626	5	,	,	PUNCT
inlawrev-4023	626	6	the	the	DET
inlawrev-4023	626	7	tax	tax	NOUN
inlawrev-4023	626	8	court	court	NOUN
inlawrev-4023	626	9	noted	note	VERB
inlawrev-4023	626	10	that	that	SCONJ
inlawrev-4023	626	11	the	the	DET
inlawrev-4023	626	12	membership	membership	NOUN
inlawrev-4023	626	13	interest	interest	NOUN
inlawrev-4023	626	14	was	be	AUX
inlawrev-4023	626	15	"	"	PUNCT
inlawrev-4023	626	16	intangible	intangible	ADJ
inlawrev-4023	626	17	personal	personal	ADJ
inlawrev-4023	626	18	property"^^^	property"^^^	NOUN
inlawrev-4023	626	19	because	because	SCONJ
inlawrev-4023	626	20	they	they	PRON
inlawrev-4023	626	21	lacked	lack	VERB
inlawrev-4023	626	22	"	"	PUNCT
inlawrev-4023	626	23	a	a	DET
inlawrev-4023	626	24	physical	physical	ADJ
inlawrev-4023	626	25	existence	existence	NOUN
inlawrev-4023	626	26	"	"	PUNCT
inlawrev-4023	626	27	and	and	CCONJ
inlawrev-4023	626	28	could	could	AUX
inlawrev-4023	626	29	not	not	PART
inlawrev-4023	626	30	be	be	AUX
inlawrev-4023	626	31	"	"	PUNCT
inlawrev-4023	626	32	seen	see	VERB
inlawrev-4023	626	33	,	,	PUNCT
inlawrev-4023	626	34	weighed	weigh	VERB
inlawrev-4023	626	35	,	,	PUNCT
inlawrev-4023	626	36	measured	measure	VERB
inlawrev-4023	626	37	,	,	PUNCT
inlawrev-4023	626	38	felt	feel	VERB
inlawrev-4023	626	39	,	,	PUNCT
inlawrev-4023	626	40	or	or	CCONJ
inlawrev-4023	626	41	touched	touch	VERB
inlawrev-4023	626	42	.	.	PUNCT
inlawrev-4023	626	43	"^^^	"^^^	PUNCT
inlawrev-4023	627	1	because	because	SCONJ
inlawrev-4023	627	2	rdfs	rdfs	ADJ
inlawrev-4023	627	3	income	income	NOUN
inlawrev-4023	627	4	was	be	AUX
inlawrev-4023	627	5	derived	derive	VERB
inlawrev-4023	627	6	from	from	ADP
inlawrev-4023	627	7	an	an	DET
inlawrev-4023	627	8	intangible	intangible	ADJ
inlawrev-4023	627	9	source	source	NOUN
inlawrev-4023	627	10	,	,	PUNCT
inlawrev-4023	627	11	and	and	CCONJ
inlawrev-4023	627	12	rdi	rdi	PROPN
inlawrev-4023	627	13	was	be	AUX
inlawrev-4023	627	14	not	not	PART
inlawrev-4023	627	15	commercially	commercially	ADV
inlawrev-4023	627	16	domiciled	domicile	VERB
inlawrev-4023	627	17	in	in	ADP
inlawrev-4023	627	18	indiana	indiana	PROPN
inlawrev-4023	627	19	,	,	PUNCT
inlawrev-4023	627	20	rdf	rdf	VERB
inlawrev-4023	627	21	s	s	NOUN
inlawrev-4023	627	22	income	income	NOUN
inlawrev-4023	627	23	from	from	ADP
inlawrev-4023	627	24	its	its	PRON
inlawrev-4023	627	25	membership	membership	NOUN
inlawrev-4023	627	26	interests	interest	NOUN
inlawrev-4023	627	27	in	in	ADP
inlawrev-4023	627	28	caesars	caesar	NOUN
inlawrev-4023	627	29	was	be	AUX
inlawrev-4023	627	30	not	not	PART
inlawrev-4023	627	31	subject	subject	ADJ
inlawrev-4023	627	32	to	to	ADP
inlawrev-4023	627	33	ic	ic	PROPN
inlawrev-4023	627	34	6	6	NUM
inlawrev-4023	627	35	-	-	SYM
inlawrev-4023	627	36	3	3	NUM
inlawrev-4023	627	37	-	-	SYM
inlawrev-4023	627	38	413(a).^^2	413(a).^^2	NUM
inlawrev-4023	627	39	3	3	NUM
inlawrev-4023	627	40	.	.	PUNCT
inlawrev-4023	628	1	lacey	lacey	PROPN
inlawrev-4023	628	2	v.	v.	PROPN
inlawrev-4023	628	3	indiana	indiana	PROPN
inlawrev-4023	628	4	department	department	PROPN
inlawrev-4023	628	5	of	of	ADP
inlawrev-4023	628	6	state	state	PROPN
inlawrev-4023	628	7	revenue.^^^—in	revenue.^^^—in	PUNCT
inlawrev-4023	628	8	lacey	lacey	PROPN
inlawrev-4023	628	9	,	,	PUNCT
inlawrev-4023	628	10	the	the	DET
inlawrev-4023	628	11	indiana	indiana	PROPN
inlawrev-4023	628	12	269	269	NUM
inlawrev-4023	628	13	.	.	PUNCT
inlawrev-4023	629	1	i	i	PRON
inlawrev-4023	629	2	d.	d.	PROPN
inlawrev-4023	629	3	270	270	NUM
inlawrev-4023	629	4	.	.	PUNCT
inlawrev-4023	630	1	i	i	PRON
inlawrev-4023	630	2	d.	d.	PROPN
inlawrev-4023	630	3	at	at	ADP
inlawrev-4023	630	4	109	109	NUM
inlawrev-4023	630	5	n.4	n.4	NOUN
inlawrev-4023	630	6	.	.	PUNCT
inlawrev-4023	631	1	271	271	NUM
inlawrev-4023	631	2	.	.	PUNCT
inlawrev-4023	632	1	i	i	PRON
inlawrev-4023	632	2	d.	d.	PROPN
inlawrev-4023	632	3	at	at	ADP
inlawrev-4023	632	4	109	109	NUM
inlawrev-4023	632	5	.	.	PUNCT
inlawrev-4023	632	6	272	272	NUM
inlawrev-4023	632	7	.	.	PUNCT
inlawrev-4023	633	1	i	i	PRON
inlawrev-4023	633	2	d.	d.	PROPN
inlawrev-4023	633	3	273	273	NUM
inlawrev-4023	633	4	.	.	PUNCT
inlawrev-4023	634	1	i	i	PRON
inlawrev-4023	634	2	d.	d.	PROPN
inlawrev-4023	634	3	at	at	ADP
inlawrev-4023	634	4	109	109	NUM
inlawrev-4023	634	5	-	-	SYM
inlawrev-4023	634	6	10	10	NUM
inlawrev-4023	634	7	.	.	PUNCT
inlawrev-4023	634	8	274	274	NUM
inlawrev-4023	634	9	.	.	PUNCT
inlawrev-4023	635	1	/j	/j	INTJ
inlawrev-4023	635	2	.	.	PUNCT
inlawrev-4023	636	1	at	at	ADP
inlawrev-4023	636	2	110	110	NUM
inlawrev-4023	636	3	275	275	NUM
inlawrev-4023	636	4	.	.	PUNCT
inlawrev-4023	636	5	mat	mat	NOUN
inlawrev-4023	636	6	hi	hi	ADJ
inlawrev-4023	636	7	276	276	NUM
inlawrev-4023	636	8	.	.	PUNCT
inlawrev-4023	636	9	mat	mat	PROPN
inlawrev-4023	636	10	110	110	NUM
inlawrev-4023	636	11	.	.	PUNCT
inlawrev-4023	636	12	277	277	NUM
inlawrev-4023	636	13	.	.	PUNCT
inlawrev-4023	636	14	m.	m.	NOUN
inlawrev-4023	636	15	at	at	ADP
inlawrev-4023	636	16	110	110	NUM
inlawrev-4023	636	17	-	-	SYM
inlawrev-4023	636	18	11	11	NUM
inlawrev-4023	636	19	.	.	PUNCT
inlawrev-4023	636	20	278	278	NUM
inlawrev-4023	636	21	.	.	PUNCT
inlawrev-4023	637	1	i	i	PRON
inlawrev-4023	637	2	d.	d.	PROPN
inlawrev-4023	637	3	at	at	ADP
inlawrev-4023	637	4	1	1	NUM
inlawrev-4023	637	5	10	10	NUM
inlawrev-4023	637	6	(	(	PUNCT
inlawrev-4023	637	7	quoting	quote	VERB
inlawrev-4023	637	8	ind	ind	NOUN
inlawrev-4023	637	9	.	.	PUNCT
inlawrev-4023	638	1	code	code	PROPN
inlawrev-4023	638	2	§	§	PROPN
inlawrev-4023	638	3	23	23	NUM
inlawrev-4023	638	4	-	-	SYM
inlawrev-4023	638	5	18	18	NUM
inlawrev-4023	638	6	-	-	PUNCT
inlawrev-4023	638	7	1	1	NUM
inlawrev-4023	638	8	-	-	SYM
inlawrev-4023	638	9	10	10	NUM
inlawrev-4023	638	10	(	(	PUNCT
inlawrev-4023	638	11	2007	2007	NUM
inlawrev-4023	638	12	«	«	PUNCT
inlawrev-4023	638	13	fe	fe	X
inlawrev-4023	638	14	supp	supp	NOUN
inlawrev-4023	638	15	.	.	PUNCT
inlawrev-4023	638	16	2008	2008	NUM
inlawrev-4023	638	17	)	)	PUNCT
inlawrev-4023	638	18	)	)	PUNCT
inlawrev-4023	638	19	.	.	PUNCT
inlawrev-4023	639	1	279	279	NUM
inlawrev-4023	639	2	.	.	PUNCT
inlawrev-4023	640	1	i	i	PRON
inlawrev-4023	640	2	d.	d.	PROPN
inlawrev-4023	640	3	(	(	PUNCT
inlawrev-4023	640	4	citing	cite	VERB
inlawrev-4023	640	5	ind	ind	NOUN
inlawrev-4023	640	6	.	.	PUNCT
inlawrev-4023	641	1	code	code	PROPN
inlawrev-4023	641	2	§	§	PROPN
inlawrev-4023	641	3	23	23	NUM
inlawrev-4023	641	4	-	-	SYM
inlawrev-4023	641	5	18	18	NUM
inlawrev-4023	641	6	-	-	PUNCT
inlawrev-4023	641	7	6	6	NUM
inlawrev-4023	641	8	-	-	SYM
inlawrev-4023	641	9	2	2	NUM
inlawrev-4023	641	10	(	(	PUNCT
inlawrev-4023	641	11	2007	2007	NUM
inlawrev-4023	641	12	&	&	CCONJ
inlawrev-4023	641	13	supp	supp	PROPN
inlawrev-4023	641	14	.	.	PUNCT
inlawrev-4023	641	15	2008	2008	NUM
inlawrev-4023	641	16	)	)	PUNCT
inlawrev-4023	641	17	)	)	PUNCT
inlawrev-4023	641	18	.	.	PUNCT
inlawrev-4023	642	1	280	280	NUM
inlawrev-4023	642	2	.	.	PUNCT
inlawrev-4023	643	1	i	i	PRON
inlawrev-4023	643	2	d.	d.	PROPN
inlawrev-4023	643	3	at	at	ADP
inlawrev-4023	643	4	1	1	NUM
inlawrev-4023	643	5	10	10	NUM
inlawrev-4023	643	6	-	-	SYM
inlawrev-4023	643	7	1	1	NUM
inlawrev-4023	643	8	1	1	NUM
inlawrev-4023	643	9	(	(	PUNCT
inlawrev-4023	643	10	citing	cite	VERB
inlawrev-4023	643	11	rhoade	rhoade	NOUN
inlawrev-4023	643	12	v.	v.	ADP
inlawrev-4023	643	13	ind	ind	NOUN
inlawrev-4023	643	14	.	.	PUNCT
inlawrev-4023	644	1	dep't	dep't	NOUN
inlawrev-4023	644	2	of	of	ADP
inlawrev-4023	644	3	state	state	NOUN
inlawrev-4023	644	4	revenue	revenue	NOUN
inlawrev-4023	644	5	,	,	PUNCT
inlawrev-4023	644	6	774	774	NUM
inlawrev-4023	644	7	n.e.2d	n.e.2d	NOUN
inlawrev-4023	644	8	1044	1044	NUM
inlawrev-4023	644	9	,	,	PUNCT
inlawrev-4023	644	10	1048	1048	NUM
inlawrev-4023	644	11	(	(	PUNCT
inlawrev-4023	644	12	ind	ind	NOUN
inlawrev-4023	644	13	.	.	PUNCT
inlawrev-4023	645	1	tax	tax	PROPN
inlawrev-4023	645	2	ct	ct	PROPN
inlawrev-4023	645	3	.	.	PROPN
inlawrev-4023	645	4	2002	2002	NUM
inlawrev-4023	645	5	)	)	PUNCT
inlawrev-4023	645	6	)	)	PUNCT
inlawrev-4023	645	7	.	.	PUNCT
inlawrev-4023	646	1	281	281	NUM
inlawrev-4023	646	2	.	.	PUNCT
inlawrev-4023	647	1	i	i	PRON
inlawrev-4023	647	2	d.	d.	PROPN
inlawrev-4023	647	3	at	at	ADP
inlawrev-4023	647	4	1	1	NUM
inlawrev-4023	647	5	1	1	NUM
inlawrev-4023	647	6	1	1	NUM
inlawrev-4023	647	7	(	(	PUNCT
inlawrev-4023	647	8	citations	citation	NOUN
inlawrev-4023	647	9	omitted	omit	VERB
inlawrev-4023	647	10	)	)	PUNCT
inlawrev-4023	647	11	.	.	PUNCT
inlawrev-4023	648	1	282	282	NUM
inlawrev-4023	648	2	.	.	PUNCT
inlawrev-4023	649	1	i	i	PRON
inlawrev-4023	649	2	d.	d.	PROPN
inlawrev-4023	649	3	283	283	NUM
inlawrev-4023	649	4	.	.	PUNCT
inlawrev-4023	650	1	894	894	NUM
inlawrev-4023	650	2	n.e.2d	n.e.2d	NOUN
inlawrev-4023	650	3	113	113	NUM
inlawrev-4023	650	4	(	(	PUNCT
inlawrev-4023	650	5	ind	ind	NOUN
inlawrev-4023	650	6	.	.	PUNCT
inlawrev-4023	650	7	tax	tax	PROPN
inlawrev-4023	650	8	ct	ct	PROPN
inlawrev-4023	650	9	.	.	PROPN
inlawrev-4023	650	10	2008	2008	NUM
inlawrev-4023	650	11	)	)	PUNCT
inlawrev-4023	650	12	,	,	PUNCT
inlawrev-4023	650	13	trans	trans	PROPN
inlawrev-4023	650	14	,	,	PUNCT
inlawrev-4023	650	15	denied	deny	VERB
inlawrev-4023	650	16	.	.	PUNCT
inlawrev-4023	651	1	1240	1240	NUM
inlawrev-4023	651	2	indiana	indiana	PROPN
inlawrev-4023	651	3	law	law	PROPN
inlawrev-4023	651	4	review	review	NOUN
inlawrev-4023	651	5	[	[	X
inlawrev-4023	651	6	vol	vol	NOUN
inlawrev-4023	651	7	.	.	PUNCT
inlawrev-4023	652	1	42	42	NUM
inlawrev-4023	652	2	:	:	SYM
inlawrev-4023	652	3	1215	1215	NUM
inlawrev-4023	652	4	tax	tax	NOUN
inlawrev-4023	652	5	court	court	NOUN
inlawrev-4023	652	6	was	be	AUX
inlawrev-4023	652	7	presented	present	VERB
inlawrev-4023	652	8	with	with	ADP
inlawrev-4023	652	9	the	the	DET
inlawrev-4023	652	10	question	question	NOUN
inlawrev-4023	652	11	of	of	ADP
inlawrev-4023	652	12	whether	whether	SCONJ
inlawrev-4023	652	13	the	the	DET
inlawrev-4023	652	14	compensation	compensation	NOUN
inlawrev-4023	652	15	that	that	PRON
inlawrev-4023	652	16	lacey	lacey	PROPN
inlawrev-4023	652	17	received	receive	VERB
inlawrev-4023	652	18	from	from	ADP
inlawrev-4023	652	19	his	his	PRON
inlawrev-4023	652	20	private	private	ADJ
inlawrev-4023	652	21	employer	employer	NOUN
inlawrev-4023	652	22	was	be	AUX
inlawrev-4023	652	23	subject	subject	ADJ
inlawrev-4023	652	24	to	to	ADP
inlawrev-4023	652	25	income	income	VERB
inlawrev-4023	652	26	taxation.^^"^	taxation.^^"^	NOUN
inlawrev-4023	652	27	during	during	ADP
inlawrev-4023	652	28	the	the	DET
inlawrev-4023	652	29	taxable	taxable	ADJ
inlawrev-4023	652	30	year	year	NOUN
inlawrev-4023	652	31	at	at	ADP
inlawrev-4023	652	32	issue	issue	NOUN
inlawrev-4023	652	33	,	,	PUNCT
inlawrev-4023	652	34	lacey	lacey	PROPN
inlawrev-4023	652	35	was	be	AUX
inlawrev-4023	652	36	employed	employ	VERB
inlawrev-4023	652	37	by	by	ADP
inlawrev-4023	652	38	,	,	PUNCT
inlawrev-4023	652	39	and	and	CCONJ
inlawrev-4023	652	40	received	receive	VERB
inlawrev-4023	652	41	compensation	compensation	NOUN
inlawrev-4023	652	42	from	from	ADP
inlawrev-4023	652	43	,	,	PUNCT
inlawrev-4023	652	44	adecco.^^^	adecco.^^^	PROPN
inlawrev-4023	652	45	adecco	adecco	PROPN
inlawrev-4023	652	46	issued	issue	VERB
inlawrev-4023	652	47	a	a	DET
inlawrev-4023	652	48	w-2	w-2	NOUN
inlawrev-4023	652	49	reporting	report	VERB
inlawrev-4023	652	50	lacey	lacey	PROPN
inlawrev-4023	652	51	'	'	PUNCT
inlawrev-4023	652	52	s	s	PROPN
inlawrev-4023	652	53	wages	wage	NOUN
inlawrev-4023	652	54	and	and	CCONJ
inlawrev-4023	652	55	withholding.^^^	withholding.^^^	PROPN
inlawrev-4023	652	56	lacey	lacey	PROPN
inlawrev-4023	652	57	argued	argue	VERB
inlawrev-4023	652	58	that	that	SCONJ
inlawrev-4023	652	59	adecco	adecco	NOUN
inlawrev-4023	652	60	did	do	AUX
inlawrev-4023	652	61	not	not	PART
inlawrev-4023	652	62	understand	understand	VERB
inlawrev-4023	652	63	the	the	DET
inlawrev-4023	652	64	concept	concept	NOUN
inlawrev-4023	652	65	of	of	ADP
inlawrev-4023	652	66	income	income	NOUN
inlawrev-4023	652	67	taxation	taxation	NOUN
inlawrev-4023	652	68	through	through	ADP
inlawrev-4023	652	69	the	the	DET
inlawrev-4023	652	70	irc.^^^	irc.^^^	PROPN
inlawrev-4023	652	71	as	as	ADP
inlawrev-4023	652	72	an	an	DET
inlawrev-4023	652	73	indiana	indiana	PROPN
inlawrev-4023	652	74	resident	resident	NOUN
inlawrev-4023	652	75	,	,	PUNCT
inlawrev-4023	652	76	lacey	lacey	PROPN
inlawrev-4023	652	77	filed	file	VERB
inlawrev-4023	652	78	an	an	DET
inlawrev-4023	652	79	indiana	indiana	PROPN
inlawrev-4023	652	80	income	income	NOUN
inlawrev-4023	652	81	tax	tax	NOUN
inlawrev-4023	652	82	return	return	NOUN
inlawrev-4023	652	83	,	,	PUNCT
inlawrev-4023	652	84	but	but	CCONJ
inlawrev-4023	652	85	reported	report	VERB
inlawrev-4023	652	86	negative	negative	ADJ
inlawrev-4023	652	87	income	income	NOUN
inlawrev-4023	652	88	and	and	CCONJ
inlawrev-4023	652	89	sought	seek	VERB
inlawrev-4023	652	90	a	a	DET
inlawrev-4023	652	91	refund	refund	NOUN
inlawrev-4023	652	92	of	of	ADP
inlawrev-4023	652	93	the	the	DET
inlawrev-4023	652	94	state	state	NOUN
inlawrev-4023	652	95	and	and	CCONJ
inlawrev-4023	652	96	county	county	NOUN
inlawrev-4023	652	97	taxes	taxis	NOUN
inlawrev-4023	652	98	withheld	withhold	VERB
inlawrev-4023	652	99	by	by	ADP
inlawrev-4023	652	100	his	his	PRON
inlawrev-4023	652	101	employer.^^^	employer.^^^	PROPN
inlawrev-4023	652	102	the	the	DET
inlawrev-4023	652	103	department	department	NOUN
inlawrev-4023	652	104	denied	deny	VERB
inlawrev-4023	652	105	lacey	lacey	PROPN
inlawrev-4023	652	106	'	'	PUNCT
inlawrev-4023	652	107	s	s	NOUN
inlawrev-4023	652	108	claim	claim	NOUN
inlawrev-4023	652	109	for	for	ADP
inlawrev-4023	652	110	refund	refund	NOUN
inlawrev-4023	652	111	and	and	CCONJ
inlawrev-4023	652	112	notified	notify	VERB
inlawrev-4023	652	113	him	he	PRON
inlawrev-4023	652	114	that	that	SCONJ
inlawrev-4023	652	115	he	he	PRON
inlawrev-4023	652	116	owed	owe	VERB
inlawrev-4023	652	117	$	$	SYM
inlawrev-4023	652	118	577.65	577.65	NUM
inlawrev-4023	652	119	in	in	ADP
inlawrev-4023	652	120	state	state	NOUN
inlawrev-4023	652	121	income	income	NOUN
inlawrev-4023	652	122	tax	tax	NOUN
inlawrev-4023	652	123	}	}	PUNCT
inlawrev-4023	652	124	''	''	PUNCT
inlawrev-4023	652	125	under	under	ADP
inlawrev-4023	652	126	the	the	DET
inlawrev-4023	652	127	state	state	NOUN
inlawrev-4023	652	128	constitution	constitution	NOUN
inlawrev-4023	652	129	,	,	PUNCT
inlawrev-4023	652	130	the	the	DET
inlawrev-4023	652	131	tax	tax	NOUN
inlawrev-4023	652	132	court	court	NOUN
inlawrev-4023	652	133	explained	explain	VERB
inlawrev-4023	652	134	,	,	PUNCT
inlawrev-4023	652	135	"	"	PUNCT
inlawrev-4023	652	136	[	[	X
inlawrev-4023	652	137	t]he	t]he	ADV
inlawrev-4023	652	138	general	general	ADJ
inlawrev-4023	652	139	assembly	assembly	NOUN
inlawrev-4023	652	140	may	may	AUX
inlawrev-4023	652	141	levy	levy	VERB
inlawrev-4023	652	142	and	and	CCONJ
inlawrev-4023	652	143	collect	collect	VERB
inlawrev-4023	652	144	a	a	DET
inlawrev-4023	652	145	tax	tax	NOUN
inlawrev-4023	652	146	upon	upon	SCONJ
inlawrev-4023	652	147	income	income	NOUN
inlawrev-4023	652	148	,	,	PUNCT
inlawrev-4023	652	149	from	from	ADP
inlawrev-4023	652	150	whatever	whatever	DET
inlawrev-4023	652	151	source	source	NOUN
inlawrev-4023	652	152	derived	derive	VERB
inlawrev-4023	652	153	,	,	PUNCT
inlawrev-4023	652	154	at	at	ADP
inlawrev-4023	652	155	such	such	ADJ
inlawrev-4023	652	156	rates	rate	NOUN
inlawrev-4023	652	157	,	,	PUNCT
inlawrev-4023	652	158	in	in	ADP
inlawrev-4023	652	159	such	such	ADJ
inlawrev-4023	652	160	manner	manner	NOUN
inlawrev-4023	652	161	,	,	PUNCT
inlawrev-4023	652	162	and	and	CCONJ
inlawrev-4023	652	163	with	with	ADP
inlawrev-4023	652	164	such	such	ADJ
inlawrev-4023	652	165	exemptions	exemption	NOUN
inlawrev-4023	652	166	as	as	SCONJ
inlawrev-4023	652	167	may	may	AUX
inlawrev-4023	652	168	be	be	AUX
inlawrev-4023	652	169	prescribed	prescribe	VERB
inlawrev-4023	652	170	by	by	ADP
inlawrev-4023	652	171	law	law	NOUN
inlawrev-4023	652	172	.	.	PUNCT
inlawrev-4023	653	1	"^^^	"^^^	PUNCT
inlawrev-4023	654	1	under	under	ADP
inlawrev-4023	654	2	its	its	PRON
inlawrev-4023	654	3	constitutional	constitutional	ADJ
inlawrev-4023	654	4	authority	authority	NOUN
inlawrev-4023	654	5	,	,	PUNCT
inlawrev-4023	654	6	the	the	DET
inlawrev-4023	654	7	general	general	ADJ
inlawrev-4023	654	8	assembly	assembly	NOUN
inlawrev-4023	654	9	enacted	enact	VERB
inlawrev-4023	654	10	the	the	DET
inlawrev-4023	654	11	adjusted	adjust	VERB
inlawrev-4023	654	12	gross	gross	ADJ
inlawrev-4023	654	13	income	income	NOUN
inlawrev-4023	654	14	tax	tax	NOUN
inlawrev-4023	654	15	act	act	NOUN
inlawrev-4023	654	16	of	of	ADP
inlawrev-4023	654	17	1963	1963	NUM
inlawrev-4023	654	18	(	(	PUNCT
inlawrev-4023	654	19	act).^^^	act).^^^	PROPN
inlawrev-4023	654	20	the	the	DET
inlawrev-4023	654	21	act	act	NOUN
inlawrev-4023	654	22	defines	define	VERB
inlawrev-4023	654	23	"	"	PUNCT
inlawrev-4023	654	24	adjusted	adjust	VERB
inlawrev-4023	654	25	gross	gross	ADJ
inlawrev-4023	654	26	income	income	NOUN
inlawrev-4023	654	27	"	"	PUNCT
inlawrev-4023	654	28	as	as	SCONJ
inlawrev-4023	654	29	the	the	DET
inlawrev-4023	654	30	irc	irc	NOUN
inlawrev-4023	654	31	has	have	AUX
inlawrev-4023	654	32	defined	define	VERB
inlawrev-4023	654	33	the	the	DET
inlawrev-4023	654	34	term	term	NOUN
inlawrev-4023	654	35	in	in	ADP
inlawrev-4023	654	36	section	section	NOUN
inlawrev-4023	654	37	62.^^^	62.^^^	PROPN
inlawrev-4023	654	38	under	under	ADP
inlawrev-4023	654	39	section	section	NOUN
inlawrev-4023	654	40	62	62	NUM
inlawrev-4023	654	41	,	,	PUNCT
inlawrev-4023	654	42	the	the	DET
inlawrev-4023	654	43	tax	tax	NOUN
inlawrev-4023	654	44	court	court	NOUN
inlawrev-4023	654	45	explained	explain	VERB
inlawrev-4023	654	46	,	,	PUNCT
inlawrev-4023	654	47	"	"	PUNCT
inlawrev-4023	654	48	'	'	PUNCT
inlawrev-4023	654	49	adjusted	adjust	VERB
inlawrev-4023	654	50	gross	gross	ADJ
inlawrev-4023	654	51	income	income	NOUN
inlawrev-4023	654	52	'	'	PUNCT
inlawrev-4023	654	53	is	be	AUX
inlawrev-4023	654	54	.	.	PUNCT
inlawrev-4023	654	55	.	.	PUNCT
inlawrev-4023	654	56	.	.	PUNCT
inlawrev-4023	655	1	gross	gross	ADJ
inlawrev-4023	655	2	income	income	NOUN
inlawrev-4023	655	3	minus	minus	CCONJ
inlawrev-4023	655	4	.	.	PUNCT
inlawrev-4023	655	5	.	.	PUNCT
inlawrev-4023	655	6	.	.	PUNCT
inlawrev-4023	656	1	[	[	X
inlawrev-4023	656	2	certain	certain	ADJ
inlawrev-4023	656	3	]	]	X
inlawrev-4023	656	4	deductions	deduction	NOUN
inlawrev-4023	656	5	.	.	PUNCT
inlawrev-4023	656	6	"^^^	"^^^	PUNCT
inlawrev-4023	657	1	the	the	DET
inlawrev-4023	657	2	act	act	NOUN
inlawrev-4023	657	3	additionally	additionally	ADV
inlawrev-4023	657	4	incorporates	incorporate	VERB
inlawrev-4023	657	5	the	the	DET
inlawrev-4023	657	6	irc	irc	PROPN
inlawrev-4023	657	7	's	's	PART
inlawrev-4023	657	8	definition	definition	NOUN
inlawrev-4023	657	9	of	of	ADP
inlawrev-4023	657	10	"	"	PUNCT
inlawrev-4023	657	11	gross	gross	ADJ
inlawrev-4023	657	12	income	income	NOUN
inlawrev-4023	657	13	"	"	PUNCT
inlawrev-4023	657	14	set	set	VERB
inlawrev-4023	657	15	forth	forth	ADV
inlawrev-4023	657	16	at	at	ADP
inlawrev-4023	657	17	irc	irc	PROPN
inlawrev-4023	657	18	section	section	NOUN
inlawrev-4023	657	19	61	61	NUM
inlawrev-4023	657	20	:	:	PUNCT
inlawrev-4023	657	21	"	"	PUNCT
inlawrev-4023	657	22	*	*	PUNCT
inlawrev-4023	657	23	[	[	X
inlawrev-4023	657	24	g]ross	g]ross	ADJ
inlawrev-4023	657	25	income	income	NOUN
inlawrev-4023	657	26	is	be	AUX
inlawrev-4023	657	27	all	all	DET
inlawrev-4023	657	28	income	income	NOUN
inlawrev-4023	657	29	from	from	ADP
inlawrev-4023	657	30	whatever	whatever	DET
inlawrev-4023	657	31	source	source	NOUN
inlawrev-4023	657	32	derived	derive	VERB
inlawrev-4023	657	33	,	,	PUNCT
inlawrev-4023	657	34	including	include	VERB
inlawrev-4023	657	35	(	(	PUNCT
inlawrev-4023	657	36	but	but	CCONJ
inlawrev-4023	657	37	not	not	PART
inlawrev-4023	657	38	limited	limit	VERB
inlawrev-4023	657	39	to	to	ADP
inlawrev-4023	657	40	)	)	PUNCT
inlawrev-4023	657	41	.	.	PUNCT
inlawrev-4023	657	42	.	.	PUNCT
inlawrev-4023	657	43	.	.	PUNCT
inlawrev-4023	658	1	compensation	compensation	NOUN
inlawrev-4023	658	2	for	for	ADP
inlawrev-4023	658	3	services	service	NOUN
inlawrev-4023	658	4	.	.	PUNCT
inlawrev-4023	658	5	'	'	PUNCT
inlawrev-4023	658	6	"	"	PUNCT
inlawrev-4023	658	7	^^"^	^^"^	X
inlawrev-4023	658	8	lacey	lacey	NOUN
inlawrev-4023	658	9	specifically	specifically	ADV
inlawrev-4023	658	10	argued	argue	VERB
inlawrev-4023	658	11	that	that	SCONJ
inlawrev-4023	658	12	his	his	PRON
inlawrev-4023	658	13	compensation	compensation	NOUN
inlawrev-4023	658	14	from	from	ADP
inlawrev-4023	658	15	adecco	adecco	NOUN
inlawrev-4023	658	16	was	be	AUX
inlawrev-4023	658	17	not	not	PART
inlawrev-4023	658	18	subject	subject	ADJ
inlawrev-4023	658	19	to	to	ADP
inlawrev-4023	658	20	taxation	taxation	NOUN
inlawrev-4023	658	21	because	because	SCONJ
inlawrev-4023	658	22	it	it	PRON
inlawrev-4023	658	23	was	be	AUX
inlawrev-4023	658	24	not	not	PART
inlawrev-4023	658	25	wages	wage	NOUN
inlawrev-4023	658	26	or	or	CCONJ
inlawrev-4023	658	27	taxable	taxable	ADJ
inlawrev-4023	658	28	income.^^^	income.^^^	PROPN
inlawrev-4023	658	29	lacey	lacey	NOUN
inlawrev-4023	658	30	'	'	PUNCT
inlawrev-4023	658	31	s	s	PROPN
inlawrev-4023	658	32	logic	logic	NOUN
inlawrev-4023	658	33	for	for	ADP
inlawrev-4023	658	34	the	the	DET
inlawrev-4023	658	35	proposition	proposition	NOUN
inlawrev-4023	658	36	that	that	SCONJ
inlawrev-4023	658	37	his	his	PRON
inlawrev-4023	658	38	compensation	compensation	NOUN
inlawrev-4023	658	39	was	be	AUX
inlawrev-4023	658	40	not	not	PART
inlawrev-4023	658	41	"	"	PUNCT
inlawrev-4023	658	42	wages	wage	NOUN
inlawrev-4023	658	43	"	"	PUNCT
inlawrev-4023	658	44	was	be	AUX
inlawrev-4023	658	45	:	:	PUNCT
inlawrev-4023	658	46	(	(	PUNCT
inlawrev-4023	658	47	1	1	X
inlawrev-4023	658	48	)	)	PUNCT
inlawrev-4023	658	49	the	the	DET
inlawrev-4023	658	50	computation	computation	NOUN
inlawrev-4023	658	51	of	of	ADP
inlawrev-4023	658	52	adjusted	adjust	VERB
inlawrev-4023	658	53	gross	gross	ADJ
inlawrev-4023	658	54	income	income	NOUN
inlawrev-4023	658	55	is	be	AUX
inlawrev-4023	658	56	based	base	VERB
inlawrev-4023	658	57	on	on	ADP
inlawrev-4023	658	58	the	the	DET
inlawrev-4023	658	59	definition	definition	NOUN
inlawrev-4023	658	60	of	of	ADP
inlawrev-4023	658	61	wages	wage	NOUN
inlawrev-4023	658	62	found	find	VERB
inlawrev-4023	658	63	in	in	ADP
inlawrev-4023	658	64	sections	section	NOUN
inlawrev-4023	658	65	3121	3121	NUM
inlawrev-4023	658	66	and	and	CCONJ
inlawrev-4023	658	67	3401	3401	NUM
inlawrev-4023	658	68	of	of	ADP
inlawrev-4023	658	69	the	the	DET
inlawrev-4023	658	70	internal	internal	ADJ
inlawrev-4023	658	71	revenue	revenue	NOUN
inlawrev-4023	658	72	code	code	NOUN
inlawrev-4023	658	73	;	;	PUNCT
inlawrev-4023	658	74	(	(	PUNCT
inlawrev-4023	658	75	2	2	X
inlawrev-4023	658	76	)	)	PUNCT
inlawrev-4023	658	77	these	these	DET
inlawrev-4023	658	78	sections	section	NOUN
inlawrev-4023	658	79	,	,	PUNCT
inlawrev-4023	658	80	however	however	ADV
inlawrev-4023	658	81	,	,	PUNCT
inlawrev-4023	658	82	apply	apply	VERB
inlawrev-4023	658	83	only	only	ADV
inlawrev-4023	658	84	to	to	ADP
inlawrev-4023	658	85	privileged	privileged	ADJ
inlawrev-4023	658	86	workers	worker	NOUN
inlawrev-4023	658	87	,	,	PUNCT
inlawrev-4023	658	88	i.e.	i.e.	X
inlawrev-4023	658	89	individuals	individual	NOUN
inlawrev-4023	658	90	who	who	PRON
inlawrev-4023	658	91	either	either	CCONJ
inlawrev-4023	658	92	receive	receive	VERB
inlawrev-4023	658	93	benefits	benefit	NOUN
inlawrev-4023	658	94	from	from	ADP
inlawrev-4023	658	95	the	the	DET
inlawrev-4023	658	96	federal	federal	ADJ
inlawrev-4023	658	97	government	government	NOUN
inlawrev-4023	658	98	,	,	PUNCT
inlawrev-4023	658	99	or	or	CCONJ
inlawrev-4023	658	100	who	who	PRON
inlawrev-4023	658	101	live	live	VERB
inlawrev-4023	658	102	in	in	ADP
inlawrev-4023	658	103	federal	federal	ADJ
inlawrev-4023	658	104	territories	territory	NOUN
inlawrev-4023	658	105	or	or	CCONJ
inlawrev-4023	658	106	possessions	possession	NOUN
inlawrev-4023	658	107	;	;	PUNCT
inlawrev-4023	658	108	(	(	PUNCT
inlawrev-4023	658	109	3	3	X
inlawrev-4023	658	110	)	)	PUNCT
inlawrev-4023	658	111	lacey	lacey	NOUN
inlawrev-4023	658	112	is	be	AUX
inlawrev-4023	658	113	not	not	PART
inlawrev-4023	658	114	a	a	DET
inlawrev-4023	658	115	privileged	privileged	ADJ
inlawrev-4023	658	116	worker	worker	NOUN
inlawrev-4023	658	117	because	because	SCONJ
inlawrev-4023	658	118	he	he	PRON
inlawrev-4023	658	119	works	work	VERB
inlawrev-4023	658	120	in	in	ADP
inlawrev-4023	658	121	the	the	DET
inlawrev-4023	658	122	private	private	ADJ
inlawrev-4023	658	123	sector	sector	NOUN
inlawrev-4023	658	124	;	;	PUNCT
inlawrev-4023	658	125	284	284	NUM
inlawrev-4023	658	126	.	.	PUNCT
inlawrev-4023	659	1	i	i	PRON
inlawrev-4023	659	2	d.	d.	PROPN
inlawrev-4023	659	3	at	at	ADP
inlawrev-4023	659	4	1114	1114	NUM
inlawrev-4023	659	5	.	.	PUNCT
inlawrev-4023	660	1	285	285	NUM
inlawrev-4023	660	2	.	.	PUNCT
inlawrev-4023	661	1	/^.	/^.	PUNCT
inlawrev-4023	661	2	at	at	ADP
inlawrev-4023	661	3	1113	1113	NUM
inlawrev-4023	661	4	.	.	PUNCT
inlawrev-4023	662	1	286	286	NUM
inlawrev-4023	662	2	.	.	PUNCT
inlawrev-4023	663	1	i	i	PRON
inlawrev-4023	663	2	d.	d.	PROPN
inlawrev-4023	663	3	287	287	NUM
inlawrev-4023	663	4	.	.	PUNCT
inlawrev-4023	664	1	i	i	PRON
inlawrev-4023	664	2	d.	d.	PROPN
inlawrev-4023	664	3	288	288	NUM
inlawrev-4023	664	4	.	.	PUNCT
inlawrev-4023	665	1	i	i	PRON
inlawrev-4023	665	2	d.	d.	PROPN
inlawrev-4023	665	3	289	289	NUM
inlawrev-4023	665	4	.	.	PUNCT
inlawrev-4023	666	1	mat	mat	NOUN
inlawrev-4023	666	2	1113	1113	NUM
inlawrev-4023	666	3	-	-	SYM
inlawrev-4023	666	4	14	14	NUM
inlawrev-4023	666	5	.	.	PUNCT
inlawrev-4023	667	1	290	290	NUM
inlawrev-4023	667	2	.	.	PUNCT
inlawrev-4023	668	1	i	i	PRON
inlawrev-4023	668	2	d.	d.	PROPN
inlawrev-4023	668	3	at	at	ADP
inlawrev-4023	668	4	1	1	NUM
inlawrev-4023	668	5	1	1	NUM
inlawrev-4023	668	6	14	14	NUM
inlawrev-4023	668	7	(	(	PUNCT
inlawrev-4023	668	8	quoting	quote	VERB
inlawrev-4023	668	9	ind	ind	NOUN
inlawrev-4023	668	10	.	.	PUNCT
inlawrev-4023	669	1	const	const	PROPN
inlawrev-4023	669	2	,	,	PUNCT
inlawrev-4023	669	3	art	art	NOUN
inlawrev-4023	669	4	.	.	PUNCT
inlawrev-4023	670	1	10	10	NUM
inlawrev-4023	670	2	,	,	PUNCT
inlawrev-4023	670	3	§	§	PROPN
inlawrev-4023	670	4	8)	8)	NUM
inlawrev-4023	670	5	.	.	NOUN
inlawrev-4023	670	6	291	291	NUM
inlawrev-4023	670	7	.	.	PUNCT
inlawrev-4023	671	1	id.see	id.see	PROPN
inlawrev-4023	671	2	also	also	ADV
inlawrev-4023	671	3	ind	ind	PROPN
inlawrev-4023	671	4	.	.	PUNCT
inlawrev-4023	672	1	code	code	PROPN
inlawrev-4023	672	2	§	§	PROPN
inlawrev-4023	672	3	6	6	NUM
inlawrev-4023	672	4	-	-	SYM
inlawrev-4023	672	5	3	3	NUM
inlawrev-4023	672	6	-	-	PUNCT
inlawrev-4023	672	7	1	1	NUM
inlawrev-4023	672	8	-	-	SYM
inlawrev-4023	672	9	1	1	NUM
inlawrev-4023	672	10	to	to	ADP
inlawrev-4023	672	11	-33	-33	PROPN
inlawrev-4023	672	12	(	(	PUNCT
inlawrev-4023	672	13	2006	2006	NUM
inlawrev-4023	672	14	)	)	PUNCT
inlawrev-4023	672	15	.	.	PUNCT
inlawrev-4023	673	1	292	292	NUM
inlawrev-4023	673	2	.	.	X
inlawrev-4023	673	3	lacey	lacey	PROPN
inlawrev-4023	673	4	,	,	PUNCT
inlawrev-4023	673	5	894	894	NUM
inlawrev-4023	673	6	n.e.2d	n.e.2d	NOUN
inlawrev-4023	673	7	at	at	ADP
inlawrev-4023	673	8	1	1	NUM
inlawrev-4023	673	9	1	1	NUM
inlawrev-4023	673	10	14	14	NUM
inlawrev-4023	673	11	.	.	PUNCT
inlawrev-4023	673	12	293	293	NUM
inlawrev-4023	673	13	.	.	PUNCT
inlawrev-4023	674	1	i	i	PRON
inlawrev-4023	674	2	d.	d.	PROPN
inlawrev-4023	674	3	(	(	PUNCT
inlawrev-4023	674	4	quoting	quote	VERB
inlawrev-4023	674	5	i.r.c	i.r.c	NOUN
inlawrev-4023	674	6	.	.	PUNCT
inlawrev-4023	675	1	§	§	PROPN
inlawrev-4023	675	2	62	62	NUM
inlawrev-4023	675	3	(	(	PUNCT
inlawrev-4023	675	4	2006	2006	NUM
inlawrev-4023	675	5	)	)	PUNCT
inlawrev-4023	675	6	)	)	PUNCT
inlawrev-4023	675	7	.	.	PUNCT
inlawrev-4023	676	1	294	294	NUM
inlawrev-4023	676	2	.	.	PUNCT
inlawrev-4023	677	1	i	i	PRON
inlawrev-4023	677	2	d.	d.	PROPN
inlawrev-4023	677	3	(	(	PUNCT
inlawrev-4023	677	4	quoting	quote	VERB
inlawrev-4023	677	5	i.r.c	i.r.c	NOUN
inlawrev-4023	677	6	.	.	PUNCT
inlawrev-4023	678	1	§	§	PROPN
inlawrev-4023	678	2	61	61	NUM
inlawrev-4023	678	3	(	(	PUNCT
inlawrev-4023	678	4	2006	2006	NUM
inlawrev-4023	678	5	)	)	PUNCT
inlawrev-4023	678	6	)	)	PUNCT
inlawrev-4023	678	7	.	.	PUNCT
inlawrev-4023	679	1	295	295	NUM
inlawrev-4023	679	2	.	.	PUNCT
inlawrev-4023	680	1	i	i	PRON
inlawrev-4023	680	2	d.	d.	PROPN
inlawrev-4023	680	3	2009	2009	NUM
inlawrev-4023	680	4	]	]	PUNCT
inlawrev-4023	680	5	tax	tax	NOUN
inlawrev-4023	680	6	law	law	NOUN
inlawrev-4023	680	7	1241	1241	NUM
inlawrev-4023	680	8	(	(	PUNCT
inlawrev-4023	680	9	4	4	NUM
inlawrev-4023	680	10	)	)	PUNCT
inlawrev-4023	680	11	the	the	DET
inlawrev-4023	680	12	compensation	compensation	NOUN
inlawrev-4023	680	13	lacey	lacey	PROPN
inlawrev-4023	680	14	received	receive	VERB
inlawrev-4023	680	15	therefore	therefore	ADV
inlawrev-4023	680	16	does	do	AUX
inlawrev-4023	680	17	not	not	PART
inlawrev-4023	680	18	constitute	constitute	VERB
inlawrev-4023	680	19	wages	wage	NOUN
inlawrev-4023	680	20	subject	subject	ADJ
inlawrev-4023	680	21	to	to	ADP
inlawrev-4023	680	22	taxation	taxation	NOUN
inlawrev-4023	680	23	.	.	PUNCT
inlawrev-4023	681	1	^^^	^^^	PUNCT
inlawrev-4023	681	2	lacey	lacey	VERB
inlawrev-4023	681	3	'	'	PUNCT
inlawrev-4023	681	4	s	s	PROPN
inlawrev-4023	681	5	logic	logic	NOUN
inlawrev-4023	681	6	to	to	PART
inlawrev-4023	681	7	support	support	VERB
inlawrev-4023	681	8	the	the	DET
inlawrev-4023	681	9	proposition	proposition	NOUN
inlawrev-4023	681	10	that	that	SCONJ
inlawrev-4023	681	11	his	his	PRON
inlawrev-4023	681	12	compensation	compensation	NOUN
inlawrev-4023	681	13	was	be	AUX
inlawrev-4023	681	14	not	not	PART
inlawrev-4023	681	15	"	"	PUNCT
inlawrev-4023	681	16	income	income	NOUN
inlawrev-4023	681	17	"	"	PUNCT
inlawrev-4023	681	18	consisted	consist	VERB
inlawrev-4023	681	19	of	of	ADP
inlawrev-4023	681	20	the	the	DET
inlawrev-4023	681	21	following	following	NOUN
inlawrev-4023	681	22	:	:	PUNCT
inlawrev-4023	681	23	(	(	PUNCT
inlawrev-4023	681	24	1	1	X
inlawrev-4023	681	25	)	)	PUNCT
inlawrev-4023	681	26	a	a	DET
inlawrev-4023	681	27	person	person	NOUN
inlawrev-4023	681	28	's	's	PART
inlawrev-4023	681	29	labor	labor	NOUN
inlawrev-4023	681	30	is	be	AUX
inlawrev-4023	681	31	an	an	DET
inlawrev-4023	681	32	individually	individually	ADV
inlawrev-4023	681	33	property	property	NOUN
inlawrev-4023	681	34	right	right	NOUN
inlawrev-4023	681	35	;	;	PUNCT
inlawrev-4023	681	36	(	(	PUNCT
inlawrev-4023	681	37	2	2	X
inlawrev-4023	681	38	)	)	PUNCT
inlawrev-4023	681	39	the	the	DET
inlawrev-4023	681	40	income	income	NOUN
inlawrev-4023	681	41	tax	tax	NOUN
inlawrev-4023	681	42	is	be	AUX
inlawrev-4023	681	43	an	an	DET
inlawrev-4023	681	44	"	"	PUNCT
inlawrev-4023	681	45	excise	excise	NOUN
inlawrev-4023	681	46	tax	tax	NOUN
inlawrev-4023	681	47	[	[	X
inlawrev-4023	681	48	based	base	VERB
inlawrev-4023	681	49	]	]	PUNCT
inlawrev-4023	681	50	upon	upon	SCONJ
inlawrev-4023	681	51	the	the	DET
inlawrev-4023	681	52	conduct	conduct	NOUN
inlawrev-4023	681	53	of	of	ADP
inlawrev-4023	681	54	businesses	business	NOUN
inlawrev-4023	681	55	in	in	ADP
inlawrev-4023	681	56	a	a	DET
inlawrev-4023	681	57	corporate	corporate	ADJ
inlawrev-4023	681	58	capacity	capacity	NOUN
inlawrev-4023	681	59	"	"	PUNCT
inlawrev-4023	681	60	;	;	PUNCT
inlawrev-4023	681	61	(	(	PUNCT
inlawrev-4023	681	62	3	3	X
inlawrev-4023	681	63	)	)	PUNCT
inlawrev-4023	681	64	for	for	ADP
inlawrev-4023	681	65	purposes	purpose	NOUN
inlawrev-4023	681	66	of	of	ADP
inlawrev-4023	681	67	taxation	taxation	NOUN
inlawrev-4023	681	68	,	,	PUNCT
inlawrev-4023	681	69	individuals	individual	NOUN
inlawrev-4023	681	70	are	be	AUX
inlawrev-4023	681	71	not	not	PART
inlawrev-4023	681	72	corporations	corporation	NOUN
inlawrev-4023	681	73	;	;	PUNCT
inlawrev-4023	681	74	(	(	PUNCT
inlawrev-4023	681	75	4	4	X
inlawrev-4023	681	76	)	)	PUNCT
inlawrev-4023	681	77	individuals	individual	NOUN
inlawrev-4023	681	78	can	can	AUX
inlawrev-4023	681	79	not	not	PART
inlawrev-4023	681	80	have	have	VERB
inlawrev-4023	681	81	profit	profit	NOUN
inlawrev-4023	681	82	or	or	CCONJ
inlawrev-4023	681	83	gain	gain	VERB
inlawrev-4023	681	84	when	when	SCONJ
inlawrev-4023	681	85	they	they	PRON
inlawrev-4023	681	86	exchange	exchange	VERB
inlawrev-4023	681	87	their	their	PRON
inlawrev-4023	681	88	labor	labor	NOUN
inlawrev-4023	681	89	for	for	ADP
inlawrev-4023	681	90	compensation	compensation	NOUN
inlawrev-4023	681	91	,	,	PUNCT
inlawrev-4023	681	92	rather	rather	ADV
inlawrev-4023	681	93	the	the	DET
inlawrev-4023	681	94	exchange	exchange	NOUN
inlawrev-4023	681	95	represents	represent	VERB
inlawrev-4023	681	96	the	the	DET
inlawrev-4023	681	97	fair	fair	ADJ
inlawrev-4023	681	98	market	market	NOUN
inlawrev-4023	681	99	value	value	NOUN
inlawrev-4023	681	100	of	of	ADP
inlawrev-4023	681	101	the	the	DET
inlawrev-4023	681	102	individual	individual	NOUN
inlawrev-4023	681	103	'	'	PUNCT
inlawrev-4023	681	104	s	s	PROPN
inlawrev-4023	681	105	labor	labor	NOUN
inlawrev-4023	681	106	;	;	PUNCT
inlawrev-4023	681	107	(	(	PUNCT
inlawrev-4023	681	108	5	5	X
inlawrev-4023	681	109	)	)	PUNCT
inlawrev-4023	681	110	to	to	PART
inlawrev-4023	681	111	be	be	AUX
inlawrev-4023	681	112	subject	subject	ADJ
inlawrev-4023	681	113	to	to	ADP
inlawrev-4023	681	114	taxation	taxation	NOUN
inlawrev-4023	681	115	,	,	PUNCT
inlawrev-4023	681	116	income	income	NOUN
inlawrev-4023	681	117	must	must	AUX
inlawrev-4023	681	118	be	be	AUX
inlawrev-4023	681	119	evidenced	evidence	VERB
inlawrev-4023	681	120	by	by	ADP
inlawrev-4023	681	121	a	a	DET
inlawrev-4023	681	122	gain	gain	NOUN
inlawrev-4023	681	123	or	or	CCONJ
inlawrev-4023	681	124	profit	profit	NOUN
inlawrev-4023	681	125	;	;	PUNCT
inlawrev-4023	681	126	(	(	PUNCT
inlawrev-4023	681	127	6	6	X
inlawrev-4023	681	128	)	)	PUNCT
inlawrev-4023	681	129	lacey	lacey	NOUN
inlawrev-4023	681	130	,	,	PUNCT
inlawrev-4023	681	131	as	as	ADP
inlawrev-4023	681	132	an	an	DET
inlawrev-4023	681	133	individual	individual	NOUN
inlawrev-4023	681	134	employed	employ	VERB
inlawrev-4023	681	135	in	in	ADP
inlawrev-4023	681	136	the	the	DET
inlawrev-4023	681	137	private	private	ADJ
inlawrev-4023	681	138	sector	sector	NOUN
inlawrev-4023	681	139	,	,	PUNCT
inlawrev-4023	681	140	does	do	AUX
inlawrev-4023	681	141	not	not	PART
inlawrev-4023	681	142	have	have	VERB
inlawrev-4023	681	143	income	income	NOUN
inlawrev-4023	681	144	subject	subject	ADJ
inlawrev-4023	681	145	to	to	ADP
inlawrev-4023	681	146	taxation.^^^	taxation.^^^	NOUN
inlawrev-4023	681	147	the	the	DET
inlawrev-4023	681	148	matter	matter	NOUN
inlawrev-4023	681	149	was	be	AUX
inlawrev-4023	681	150	before	before	ADP
inlawrev-4023	681	151	the	the	DET
inlawrev-4023	681	152	tax	tax	NOUN
inlawrev-4023	681	153	court	court	NOUN
inlawrev-4023	681	154	on	on	ADP
inlawrev-4023	681	155	the	the	DET
inlawrev-4023	681	156	department	department	NOUN
inlawrev-4023	681	157	's	's	PART
inlawrev-4023	681	158	motion	motion	NOUN
inlawrev-4023	681	159	for	for	ADP
inlawrev-4023	681	160	judgment	judgment	NOUN
inlawrev-4023	681	161	on	on	ADP
inlawrev-4023	681	162	the	the	DET
inlawrev-4023	681	163	pleadings	pleading	NOUN
inlawrev-4023	681	164	and	and	CCONJ
inlawrev-4023	681	165	lacey	lacey	VERB
inlawrev-4023	681	166	'	'	PUNCT
inlawrev-4023	682	1	s	s	PROPN
inlawrev-4023	682	2	motion	motion	NOUN
inlawrev-4023	682	3	to	to	PART
inlawrev-4023	682	4	reconsider.^^^	reconsider.^^^	VERB
inlawrev-4023	682	5	in	in	ADP
inlawrev-4023	682	6	its	its	PRON
inlawrev-4023	682	7	motion	motion	NOUN
inlawrev-4023	682	8	the	the	DET
inlawrev-4023	682	9	department	department	NOUN
inlawrev-4023	682	10	argued	argue	VERB
inlawrev-4023	682	11	that	that	SCONJ
inlawrev-4023	682	12	there	there	PRON
inlawrev-4023	682	13	were	be	VERB
inlawrev-4023	682	14	no	no	DET
inlawrev-4023	682	15	genuine	genuine	ADJ
inlawrev-4023	682	16	issues	issue	NOUN
inlawrev-4023	682	17	of	of	ADP
inlawrev-4023	682	18	material	material	ADJ
inlawrev-4023	682	19	fact	fact	NOUN
inlawrev-4023	682	20	before	before	ADP
inlawrev-4023	682	21	the	the	DET
inlawrev-4023	682	22	tax	tax	NOUN
inlawrev-4023	682	23	court	court	NOUN
inlawrev-4023	682	24	and	and	CCONJ
inlawrev-4023	682	25	that	that	DET
inlawrev-4023	682	26	lacey	lacey	NOUN
inlawrev-4023	682	27	could	could	AUX
inlawrev-4023	682	28	not	not	PART
inlawrev-4023	682	29	succeed	succeed	VERB
inlawrev-4023	682	30	under	under	ADP
inlawrev-4023	682	31	the	the	DET
inlawrev-4023	682	32	facts	fact	NOUN
inlawrev-4023	682	33	and	and	CCONJ
inlawrev-4023	682	34	allegations	allegation	NOUN
inlawrev-4023	682	35	set	set	VERB
inlawrev-4023	682	36	forth	forth	ADP
inlawrev-4023	682	37	in	in	ADP
inlawrev-4023	682	38	his	his	PRON
inlawrev-4023	682	39	motion	motion	NOUN
inlawrev-4023	682	40	to	to	PART
inlawrev-4023	682	41	reconsider.^^^	reconsider.^^^	VERB
inlawrev-4023	682	42	in	in	ADP
inlawrev-4023	682	43	granting	grant	VERB
inlawrev-4023	682	44	the	the	DET
inlawrev-4023	682	45	department	department	NOUN
inlawrev-4023	682	46	's	's	PART
inlawrev-4023	682	47	motion	motion	NOUN
inlawrev-4023	682	48	and	and	CCONJ
inlawrev-4023	682	49	denying	deny	VERB
inlawrev-4023	682	50	lacey	lacey	NOUN
inlawrev-4023	682	51	'	'	PUNCT
inlawrev-4023	682	52	s	s	PROPN
inlawrev-4023	682	53	,	,	PUNCT
inlawrev-4023	682	54	the	the	DET
inlawrev-4023	682	55	tax	tax	NOUN
inlawrev-4023	682	56	court	court	NOUN
inlawrev-4023	682	57	stated	state	VERB
inlawrev-4023	682	58	:	:	PUNCT
inlawrev-4023	682	59	federal	federal	ADJ
inlawrev-4023	682	60	courts	court	NOUN
inlawrev-4023	682	61	have	have	AUX
inlawrev-4023	682	62	repeatedly	repeatedly	ADV
inlawrev-4023	682	63	,	,	PUNCT
inlawrev-4023	682	64	albeit	albeit	SCONJ
inlawrev-4023	682	65	implicitly	implicitly	ADV
inlawrev-4023	682	66	,	,	PUNCT
inlawrev-4023	682	67	rejected	reject	VERB
inlawrev-4023	682	68	the	the	DET
inlawrev-4023	682	69	argument	argument	NOUN
inlawrev-4023	682	70	that	that	SCONJ
inlawrev-4023	682	71	wages	wage	NOUN
inlawrev-4023	682	72	as	as	SCONJ
inlawrev-4023	682	73	defined	define	VERB
inlawrev-4023	682	74	in	in	ADP
inlawrev-4023	682	75	sections	section	NOUN
inlawrev-4023	682	76	3121	3121	NUM
inlawrev-4023	682	77	and	and	CCONJ
inlawrev-4023	682	78	3401	3401	NUM
inlawrev-4023	682	79	of	of	ADP
inlawrev-4023	682	80	the	the	DET
inlawrev-4023	682	81	internal	internal	PROPN
inlawrev-4023	682	82	revenue	revenue	NOUN
inlawrev-4023	682	83	code	code	NOUN
inlawrev-4023	682	84	can	can	AUX
inlawrev-4023	682	85	only	only	ADV
inlawrev-4023	682	86	be	be	AUX
inlawrev-4023	682	87	earned	earn	VERB
inlawrev-4023	682	88	by	by	ADP
inlawrev-4023	682	89	those	those	DET
inlawrev-4023	682	90	workers	worker	NOUN
inlawrev-4023	682	91	who	who	PRON
inlawrev-4023	682	92	have	have	AUX
inlawrev-4023	682	93	received	receive	VERB
inlawrev-4023	682	94	a	a	DET
inlawrev-4023	682	95	federal	federal	ADJ
inlawrev-4023	682	96	"	"	PUNCT
inlawrev-4023	682	97	privilege	privilege	NOUN
inlawrev-4023	682	98	.	.	PUNCT
inlawrev-4023	682	99	"	"	PUNCT
inlawrev-4023	683	1	likewise	likewise	ADV
inlawrev-4023	683	2	,	,	PUNCT
inlawrev-4023	683	3	numerous	numerous	ADJ
inlawrev-4023	683	4	federal	federal	ADJ
inlawrev-4023	683	5	courts	court	NOUN
inlawrev-4023	683	6	have	have	AUX
inlawrev-4023	683	7	also	also	ADV
inlawrev-4023	683	8	rejected	reject	VERB
inlawrev-4023	683	9	the	the	DET
inlawrev-4023	683	10	claim	claim	NOUN
inlawrev-4023	683	11	that	that	SCONJ
inlawrev-4023	683	12	"	"	PUNCT
inlawrev-4023	683	13	money	money	NOUN
inlawrev-4023	683	14	received	receive	VERB
inlawrev-4023	683	15	in	in	ADP
inlawrev-4023	683	16	compensation	compensation	NOUN
inlawrev-4023	683	17	for	for	ADP
inlawrev-4023	683	18	labor	labor	NOUN
inlawrev-4023	683	19	is	be	AUX
inlawrev-4023	683	20	not	not	PART
inlawrev-4023	683	21	taxable	taxable	ADJ
inlawrev-4023	683	22	[	[	X
inlawrev-4023	683	23	.	.	PUNCT
inlawrev-4023	683	24	]	]	X
inlawrev-4023	683	25	"	"	PUNCT
inlawrev-4023	683	26	thus	thus	ADV
inlawrev-4023	683	27	,	,	PUNCT
inlawrev-4023	683	28	both	both	PRON
inlawrev-4023	683	29	of	of	ADP
inlawrev-4023	683	30	lacey	lacey	PROPN
inlawrev-4023	683	31	'	'	PUNCT
inlawrev-4023	683	32	s	s	PROPN
inlawrev-4023	683	33	claims	claim	NOUN
inlawrev-4023	683	34	are	be	AUX
inlawrev-4023	683	35	incorrect	incorrect	ADJ
inlawrev-4023	683	36	as	as	ADP
inlawrev-4023	683	37	a	a	DET
inlawrev-4023	683	38	matter	matter	NOUN
inlawrev-4023	683	39	of	of	ADP
inlawrev-4023	683	40	law.^^^	law.^^^	PROPN
inlawrev-4023	683	41	therefore	therefore	ADV
inlawrev-4023	683	42	,	,	PUNCT
inlawrev-4023	683	43	the	the	DET
inlawrev-4023	683	44	tax	tax	NOUN
inlawrev-4023	683	45	court	court	NOUN
inlawrev-4023	683	46	held	hold	VERB
inlawrev-4023	683	47	that	that	PRON
inlawrev-4023	683	48	lacey	lacey	PROPN
inlawrev-4023	683	49	'	'	PUNCT
inlawrev-4023	683	50	s	s	PART
inlawrev-4023	683	51	wages	wage	NOUN
inlawrev-4023	683	52	were	be	AUX
inlawrev-4023	683	53	subject	subject	ADJ
inlawrev-4023	683	54	to	to	ADP
inlawrev-4023	683	55	indiana	indiana	PROPN
inlawrev-4023	683	56	's	's	PART
inlawrev-4023	683	57	mcome	mcome	ADJ
inlawrev-4023	683	58	tax	tax	NOUN
inlawrev-4023	683	59	.	.	PUNCT
inlawrev-4023	684	1	4	4	X
inlawrev-4023	684	2	.	.	X
inlawrev-4023	684	3	u	u	ADJ
inlawrev-4023	684	4	-	-	NOUN
inlawrev-4023	684	5	haul	haul	PROPN
inlawrev-4023	684	6	co.	co.	PROPN
inlawrev-4023	684	7	of	of	ADP
inlawrev-4023	684	8	indiana	indiana	PROPN
inlawrev-4023	684	9	v.	v.	PROPN
inlawrev-4023	684	10	indiana	indiana	PROPN
inlawrev-4023	684	11	department	department	PROPN
inlawrev-4023	684	12	of	of	ADP
inlawrev-4023	684	13	state	state	PROPN
inlawrev-4023	684	14	revenue.^^^—in	revenue.^^^—in	PUNCT
inlawrev-4023	684	15	u~	u~	ADJ
inlawrev-4023	684	16	haul	haul	NOUN
inlawrev-4023	684	17	,	,	PUNCT
inlawrev-4023	684	18	the	the	DET
inlawrev-4023	684	19	tax	tax	NOUN
inlawrev-4023	684	20	court	court	NOUN
inlawrev-4023	684	21	was	be	AUX
inlawrev-4023	684	22	presented	present	VERB
inlawrev-4023	684	23	with	with	ADP
inlawrev-4023	684	24	the	the	DET
inlawrev-4023	684	25	questions	question	NOUN
inlawrev-4023	684	26	of	of	ADP
inlawrev-4023	684	27	whether	whether	SCONJ
inlawrev-4023	684	28	the	the	DET
inlawrev-4023	684	29	department	department	NOUN
inlawrev-4023	684	30	timely	timely	ADV
inlawrev-4023	684	31	mailed	mail	VERB
inlawrev-4023	684	32	its	its	PRON
inlawrev-4023	684	33	proposed	propose	VERB
inlawrev-4023	684	34	assessment	assessment	NOUN
inlawrev-4023	684	35	of	of	ADP
inlawrev-4023	684	36	the	the	DET
inlawrev-4023	684	37	additional	additional	ADJ
inlawrev-4023	684	38	gross	gross	ADJ
inlawrev-4023	684	39	income	income	NOUN
inlawrev-4023	684	40	tax	tax	NOUN
inlawrev-4023	684	41	owed	owe	VERB
inlawrev-4023	684	42	by	by	ADP
inlawrev-4023	684	43	u	u	NOUN
inlawrev-4023	684	44	-	-	NOUN
inlawrev-4023	684	45	haul	haul	NOUN
inlawrev-4023	684	46	and	and	CCONJ
inlawrev-4023	684	47	whether	whether	SCONJ
inlawrev-4023	684	48	the	the	DET
inlawrev-4023	684	49	department	department	NOUN
inlawrev-4023	684	50	's	's	PART
inlawrev-4023	684	51	retroactive	retroactive	ADJ
inlawrev-4023	684	52	imposition	imposition	NOUN
inlawrev-4023	684	53	of	of	ADP
inlawrev-4023	684	54	income	income	NOUN
inlawrev-4023	684	55	tax	tax	NOUN
inlawrev-4023	684	56	was	be	AUX
inlawrev-4023	684	57	proper.^^^	proper.^^^	NOUN
inlawrev-4023	684	58	296	296	NUM
inlawrev-4023	684	59	.	.	PUNCT
inlawrev-4023	685	1	i	i	PRON
inlawrev-4023	685	2	d.	d.	PROPN
inlawrev-4023	685	3	297	297	NUM
inlawrev-4023	685	4	.	.	PUNCT
inlawrev-4023	686	1	/^.	/^.	PUNCT
inlawrev-4023	686	2	at	at	ADP
inlawrev-4023	686	3	1114	1114	NUM
inlawrev-4023	686	4	-	-	SYM
inlawrev-4023	686	5	15	15	NUM
inlawrev-4023	686	6	.	.	NOUN
inlawrev-4023	686	7	298	298	NUM
inlawrev-4023	686	8	.	.	PUNCT
inlawrev-4023	686	9	mat	mat	NOUN
inlawrev-4023	686	10	1113	1113	NUM
inlawrev-4023	686	11	-	-	SYM
inlawrev-4023	686	12	14	14	NUM
inlawrev-4023	686	13	.	.	PUNCT
inlawrev-4023	687	1	299	299	NUM
inlawrev-4023	687	2	.	.	PUNCT
inlawrev-4023	688	1	i	i	PRON
inlawrev-4023	688	2	d.	d.	PROPN
inlawrev-4023	688	3	300	300	NUM
inlawrev-4023	688	4	.	.	PUNCT
inlawrev-4023	689	1	/j	/j	INTJ
inlawrev-4023	689	2	.	.	PUNCT
inlawrev-4023	690	1	at	at	ADP
inlawrev-4023	690	2	1	1	NUM
inlawrev-4023	690	3	1	1	NUM
inlawrev-4023	690	4	15	15	NUM
inlawrev-4023	690	5	(	(	PUNCT
inlawrev-4023	690	6	citations	citation	NOUN
inlawrev-4023	690	7	omitted	omit	VERB
inlawrev-4023	690	8	)	)	PUNCT
inlawrev-4023	690	9	.	.	PUNCT
inlawrev-4023	691	1	301	301	NUM
inlawrev-4023	691	2	.	.	PUNCT
inlawrev-4023	691	3	mat	mat	PROPN
inlawrev-4023	691	4	1116	1116	NUM
inlawrev-4023	691	5	.	.	PUNCT
inlawrev-4023	692	1	302	302	NUM
inlawrev-4023	692	2	.	.	NOUN
inlawrev-4023	692	3	896	896	NUM
inlawrev-4023	692	4	n.e.2d	n.e.2d	NOUN
inlawrev-4023	692	5	1253	1253	NUM
inlawrev-4023	692	6	(	(	PUNCT
inlawrev-4023	692	7	ind	ind	NOUN
inlawrev-4023	692	8	.	.	PUNCT
inlawrev-4023	693	1	tax	tax	PROPN
inlawrev-4023	693	2	ct	ct	PROPN
inlawrev-4023	693	3	.	.	PROPN
inlawrev-4023	693	4	2008	2008	NUM
inlawrev-4023	693	5	)	)	PUNCT
inlawrev-4023	693	6	.	.	PUNCT
inlawrev-4023	694	1	303	303	X
inlawrev-4023	694	2	.	.	PUNCT
inlawrev-4023	694	3	m.	m.	NOUN
inlawrev-4023	694	4	at	at	ADP
inlawrev-4023	694	5	1254	1254	NUM
inlawrev-4023	694	6	.	.	PUNCT
inlawrev-4023	695	1	1242	1242	NUM
inlawrev-4023	695	2	indiana	indiana	PROPN
inlawrev-4023	695	3	law	law	PROPN
inlawrev-4023	695	4	review	review	NOUN
inlawrev-4023	695	5	[	[	X
inlawrev-4023	695	6	vol	vol	NOUN
inlawrev-4023	695	7	.	.	PUNCT
inlawrev-4023	696	1	42	42	NUM
inlawrev-4023	696	2	:	:	SYM
inlawrev-4023	696	3	1215	1215	NUM
inlawrev-4023	696	4	"	"	PUNCT
inlawrev-4023	696	5	the	the	DET
inlawrev-4023	696	6	u	u	ADJ
inlawrev-4023	696	7	-	-	ADJ
inlawrev-4023	696	8	haul	haul	ADJ
inlawrev-4023	696	9	rental	rental	ADJ
inlawrev-4023	696	10	system	system	NOUN
inlawrev-4023	696	11	(	(	PUNCT
inlawrev-4023	696	12	u	u	NOUN
inlawrev-4023	696	13	-	-	ADJ
inlawrev-4023	696	14	haul	haul	ADJ
inlawrev-4023	696	15	system	system	NOUN
inlawrev-4023	696	16	)	)	PUNCT
inlawrev-4023	696	17	,	,	PUNCT
inlawrev-4023	696	18	rents	rent	NOUN
inlawrev-4023	696	19	assorting	assort	VERB
inlawrev-4023	696	20	moving	move	VERB
inlawrev-4023	696	21	equipment	equipment	NOUN
inlawrev-4023	696	22	to	to	ADP
inlawrev-4023	696	23	the	the	DET
inlawrev-4023	696	24	public	public	NOUN
inlawrev-4023	696	25	for	for	ADP
inlawrev-4023	696	26	use	use	NOUN
inlawrev-4023	696	27	throughout	throughout	ADP
inlawrev-4023	696	28	the	the	DET
inlawrev-4023	696	29	united	united	PROPN
inlawrev-4023	696	30	states	states	PROPN
inlawrev-4023	696	31	and	and	CCONJ
inlawrev-4023	696	32	canada	canada	PROPN
inlawrev-4023	696	33	.	.	PUNCT
inlawrev-4023	697	1	"^^	"^^	PROPN
inlawrev-4023	697	2	uhaul	uhaul	PROPN
inlawrev-4023	697	3	system	system	NOUN
inlawrev-4023	697	4	is	be	AUX
inlawrev-4023	697	5	composed	compose	VERB
inlawrev-4023	697	6	of	of	ADP
inlawrev-4023	697	7	:	:	PUNCT
inlawrev-4023	697	8	"	"	PUNCT
inlawrev-4023	697	9	(	(	PUNCT
inlawrev-4023	697	10	1	1	X
inlawrev-4023	697	11	)	)	PUNCT
inlawrev-4023	697	12	fleet	fleet	NOUN
inlawrev-4023	697	13	owners	owner	NOUN
inlawrev-4023	697	14	,	,	PUNCT
inlawrev-4023	697	15	(	(	PUNCT
inlawrev-4023	697	16	2	2	X
inlawrev-4023	697	17	)	)	PUNCT
inlawrev-4023	697	18	rental	rental	ADJ
inlawrev-4023	697	19	companies	company	NOUN
inlawrev-4023	697	20	,	,	PUNCT
inlawrev-4023	697	21	(	(	PUNCT
inlawrev-4023	697	22	3	3	X
inlawrev-4023	697	23	)	)	PUNCT
inlawrev-4023	697	24	rental	rental	ADJ
inlawrev-4023	697	25	dealers	dealer	NOUN
inlawrev-4023	697	26	,	,	PUNCT
inlawrev-4023	697	27	and	and	CCONJ
inlawrev-4023	697	28	(	(	PUNCT
inlawrev-4023	697	29	4	4	X
inlawrev-4023	697	30	)	)	PUNCT
inlawrev-4023	697	31	u	u	ADJ
inlawrev-4023	697	32	-	-	ADJ
inlawrev-4023	697	33	haul	haul	ADJ
inlawrev-4023	697	34	international	international	ADJ
inlawrev-4023	697	35	(	(	PUNCT
inlawrev-4023	697	36	uhi)."^^^	uhi)."^^^	ADJ
inlawrev-4023	697	37	u	u	ADJ
inlawrev-4023	697	38	-	-	ADJ
inlawrev-4023	697	39	haul	haul	ADJ
inlawrev-4023	697	40	system	system	NOUN
inlawrev-4023	697	41	's	's	PART
inlawrev-4023	697	42	four	four	NUM
inlawrev-4023	697	43	groups	group	NOUN
inlawrev-4023	697	44	were	be	AUX
inlawrev-4023	697	45	bound	bind	VERB
inlawrev-4023	697	46	together	together	ADV
inlawrev-4023	697	47	by	by	ADP
inlawrev-4023	697	48	contractual	contractual	ADJ
inlawrev-4023	697	49	relationships	relationship	NOUN
inlawrev-4023	697	50	,	,	PUNCT
inlawrev-4023	697	51	with	with	ADP
inlawrev-4023	697	52	uhi	uhi	ADJ
inlawrev-4023	697	53	controlling	control	VERB
inlawrev-4023	697	54	the	the	DET
inlawrev-4023	697	55	terms	term	NOUN
inlawrev-4023	697	56	and	and	CCONJ
inlawrev-4023	697	57	conditions	condition	NOUN
inlawrev-4023	697	58	of	of	ADP
inlawrev-4023	697	59	each.^^^	each.^^^	PROPN
inlawrev-4023	697	60	u	u	NOUN
inlawrev-4023	697	61	-	-	NOUN
inlawrev-4023	697	62	haul	haul	PROPN
inlawrev-4023	697	63	indiana	indiana	PROPN
inlawrev-4023	697	64	is	be	AUX
inlawrev-4023	697	65	an	an	DET
inlawrev-4023	697	66	indiana	indiana	PROPN
inlawrev-4023	697	67	corporation	corporation	NOUN
inlawrev-4023	697	68	that	that	PRON
inlawrev-4023	697	69	serves	serve	VERB
inlawrev-4023	697	70	as	as	ADP
inlawrev-4023	697	71	a	a	DET
inlawrev-4023	697	72	rental	rental	ADJ
inlawrev-4023	697	73	company	company	NOUN
inlawrev-4023	697	74	with	with	ADP
inlawrev-4023	697	75	u	u	NOUN
inlawrev-4023	697	76	-	-	ADJ
inlawrev-4023	697	77	haul	haul	ADJ
inlawrev-4023	697	78	system.^^^	system.^^^	ADJ
inlawrev-4023	697	79	"	"	PUNCT
inlawrev-4023	697	80	the	the	DET
inlawrev-4023	697	81	rental	rental	ADJ
inlawrev-4023	697	82	companies	company	NOUN
inlawrev-4023	697	83	merchandise	merchandise	VERB
inlawrev-4023	697	84	and	and	CCONJ
inlawrev-4023	697	85	supervise	supervise	VERB
inlawrev-4023	697	86	the	the	DET
inlawrev-4023	697	87	maintenance	maintenance	NOUN
inlawrev-4023	697	88	and	and	CCONJ
inlawrev-4023	697	89	repair	repair	NOUN
inlawrev-4023	697	90	of	of	ADP
inlawrev-4023	697	91	the	the	DET
inlawrev-4023	697	92	rental	rental	ADJ
inlawrev-4023	697	93	equipment	equipment	NOUN
inlawrev-4023	697	94	.	.	PUNCT
inlawrev-4023	698	1	the	the	DET
inlawrev-4023	698	2	rental	rental	ADJ
inlawrev-4023	698	3	companies	company	NOUN
inlawrev-4023	698	4	are	be	AUX
inlawrev-4023	698	5	responsible	responsible	ADJ
inlawrev-4023	698	6	for	for	ADP
inlawrev-4023	698	7	establishing	establish	VERB
inlawrev-4023	698	8	and	and	CCONJ
inlawrev-4023	698	9	servicing	service	VERB
inlawrev-4023	698	10	rental	rental	ADJ
inlawrev-4023	698	11	dealers	dealer	NOUN
inlawrev-4023	698	12	for	for	ADP
inlawrev-4023	698	13	the	the	DET
inlawrev-4023	698	14	u	u	ADJ
inlawrev-4023	698	15	-	-	ADJ
inlawrev-4023	698	16	haul	haul	ADJ
inlawrev-4023	698	17	system	system	NOUN
inlawrev-4023	698	18	[	[	X
inlawrev-4023	698	19	,	,	PUNCT
inlawrev-4023	698	20	and	and	CCONJ
inlawrev-4023	698	21	]	]	PUNCT
inlawrev-4023	698	22	.	.	PUNCT
inlawrev-4023	698	23	.	.	PUNCT
inlawrev-4023	698	24	.	.	PUNCT
inlawrev-4023	699	1	[	[	X
inlawrev-4023	699	2	t]he	t]he	ADV
inlawrev-4023	699	3	rental	rental	ADJ
inlawrev-4023	699	4	companies	company	NOUN
inlawrev-4023	699	5	receive	receive	VERB
inlawrev-4023	699	6	a	a	DET
inlawrev-4023	699	7	percentage	percentage	NOUN
inlawrev-4023	699	8	of	of	ADP
inlawrev-4023	699	9	the	the	DET
inlawrev-4023	699	10	gross	gross	ADJ
inlawrev-4023	699	11	rental	rental	ADJ
inlawrev-4023	699	12	income	income	NOUN
inlawrev-4023	699	13	collected	collect	VERB
inlawrev-4023	699	14	by	by	ADP
inlawrev-4023	699	15	rental	rental	ADJ
inlawrev-4023	699	16	dealers	dealer	NOUN
inlawrev-4023	699	17	located	locate	VERB
inlawrev-4023	699	18	in	in	ADP
inlawrev-4023	699	19	their	their	PRON
inlawrev-4023	699	20	territories	territory	NOUN
inlawrev-4023	699	21	.	.	PUNCT
inlawrev-4023	699	22	"^^^	"^^^	PUNCT
inlawrev-4023	700	1	for	for	ADP
inlawrev-4023	700	2	the	the	DET
inlawrev-4023	700	3	taxable	taxable	ADJ
inlawrev-4023	700	4	years	year	NOUN
inlawrev-4023	700	5	at	at	ADP
inlawrev-4023	700	6	issue	issue	NOUN
inlawrev-4023	700	7	,	,	PUNCT
inlawrev-4023	700	8	u	u	NOUN
inlawrev-4023	700	9	-	-	NOUN
inlawrev-4023	700	10	haul	haul	PROPN
inlawrev-4023	700	11	indiana	indiana	PROPN
inlawrev-4023	700	12	filed	file	VERB
inlawrev-4023	700	13	a	a	DET
inlawrev-4023	700	14	timely	timely	ADV
inlawrev-4023	700	15	consolidated	consolidated	ADJ
inlawrev-4023	700	16	gross	gross	ADJ
inlawrev-4023	700	17	income	income	NOUN
inlawrev-4023	700	18	tax	tax	NOUN
inlawrev-4023	700	19	return	return	NOUN
inlawrev-4023	700	20	with	with	ADP
inlawrev-4023	700	21	u	u	ADJ
inlawrev-4023	700	22	-	-	ADJ
inlawrev-4023	700	23	haul	haul	ADJ
inlawrev-4023	700	24	leasing	leasing	NOUN
inlawrev-4023	700	25	and	and	CCONJ
inlawrev-4023	700	26	sales	sale	NOUN
inlawrev-4023	700	27	company	company	NOUN
inlawrev-4023	700	28	(	(	PUNCT
inlawrev-4023	700	29	u	u	NOUN
inlawrev-4023	700	30	-	-	NOUN
inlawrev-4023	700	31	haul	haul	NOUN
inlawrev-4023	700	32	leasing).^^^	leasing).^^^	NOUN
inlawrev-4023	700	33	based	base	VERB
inlawrev-4023	700	34	upon	upon	SCONJ
inlawrev-4023	700	35	a	a	DET
inlawrev-4023	700	36	letter	letter	NOUN
inlawrev-4023	700	37	of	of	ADP
inlawrev-4023	700	38	findings	finding	NOUN
inlawrev-4023	700	39	issued	issue	VERB
inlawrev-4023	700	40	by	by	ADP
inlawrev-4023	700	41	the	the	DET
inlawrev-4023	700	42	department	department	NOUN
inlawrev-4023	700	43	in	in	ADP
inlawrev-4023	700	44	march	march	PROPN
inlawrev-4023	700	45	1986	1986	NUM
inlawrev-4023	700	46	,	,	PUNCT
inlawrev-4023	700	47	u	u	NOUN
inlawrev-4023	700	48	-	-	NOUN
inlawrev-4023	700	49	haul	haul	PROPN
inlawrev-4023	700	50	indiana	indiana	PROPN
inlawrev-4023	700	51	's	's	PART
inlawrev-4023	700	52	return	return	NOUN
inlawrev-4023	700	53	reported	report	VERB
inlawrev-4023	700	54	that	that	SCONJ
inlawrev-4023	700	55	u	u	ADJ
inlawrev-4023	700	56	-	-	ADJ
inlawrev-4023	700	57	haul	haul	ADJ
inlawrev-4023	700	58	leasing	leasing	NOUN
inlawrev-4023	700	59	'	'	PUNCT
inlawrev-4023	700	60	s	s	NOUN
inlawrev-4023	700	61	gross	gross	ADJ
inlawrev-4023	700	62	income	income	NOUN
inlawrev-4023	700	63	tax	tax	NOUN
inlawrev-4023	700	64	liability	liability	NOUN
inlawrev-4023	700	65	was	be	AUX
inlawrev-4023	700	66	zero.^	zero.^	NOUN
inlawrev-4023	700	67	'	'	PART
inlawrev-4023	700	68	°	°	ADP
inlawrev-4023	700	69	after	after	ADP
inlawrev-4023	700	70	an	an	DET
inlawrev-4023	700	71	audit	audit	NOUN
inlawrev-4023	700	72	of	of	ADP
inlawrev-4023	700	73	u	u	NOUN
inlawrev-4023	700	74	-	-	NOUN
inlawrev-4023	700	75	haul	haul	PROPN
inlawrev-4023	700	76	indiana	indiana	PROPN
inlawrev-4023	700	77	,	,	PUNCT
inlawrev-4023	700	78	the	the	DET
inlawrev-4023	700	79	department	department	NOUN
inlawrev-4023	700	80	concluded	conclude	VERB
inlawrev-4023	700	81	that	that	SCONJ
inlawrev-4023	700	82	u	u	ADJ
inlawrev-4023	700	83	-	-	ADJ
inlawrev-4023	700	84	haul	haul	ADJ
inlawrev-4023	700	85	leasing	leasing	NOUN
inlawrev-4023	700	86	owed	owe	VERB
inlawrev-4023	700	87	income	income	NOUN
inlawrev-4023	700	88	tax	tax	NOUN
inlawrev-4023	700	89	for	for	ADP
inlawrev-4023	700	90	the	the	DET
inlawrev-4023	700	91	taxable	taxable	ADJ
inlawrev-4023	700	92	years	year	NOUN
inlawrev-4023	700	93	at	at	ADP
inlawrev-4023	700	94	issue.^^^	issue.^^^	PROPN
inlawrev-4023	700	95	the	the	DET
inlawrev-4023	700	96	department	department	NOUN
inlawrev-4023	700	97	then	then	ADV
inlawrev-4023	700	98	assessed	assess	VERB
inlawrev-4023	700	99	u	u	NOUN
inlawrev-4023	700	100	-	-	NOUN
inlawrev-4023	700	101	haul	haul	NOUN
inlawrev-4023	700	102	indiana	indiana	PROPN
inlawrev-4023	700	103	with	with	ADP
inlawrev-4023	700	104	additional	additional	ADJ
inlawrev-4023	700	105	gross	gross	ADJ
inlawrev-4023	700	106	income	income	NOUN
inlawrev-4023	700	107	tax	tax	NOUN
inlawrev-4023	700	108	liabilities	liability	NOUN
inlawrev-4023	700	109	for	for	ADP
inlawrev-4023	700	110	1999	1999	NUM
inlawrev-4023	700	111	,	,	PUNCT
inlawrev-4023	700	112	2000	2000	NUM
inlawrev-4023	700	113	,	,	PUNCT
inlawrev-4023	700	114	and	and	CCONJ
inlawrev-4023	700	115	2001	2001	NUM
inlawrev-4023	700	116	.^^^	.^^^	VERB
inlawrev-4023	701	1	in	in	ADP
inlawrev-4023	701	2	april	april	PROPN
inlawrev-4023	701	3	2003	2003	NUM
inlawrev-4023	701	4	,	,	PUNCT
inlawrev-4023	701	5	u	u	NOUN
inlawrev-4023	701	6	-	-	NOUN
inlawrev-4023	701	7	haul	haul	PROPN
inlawrev-4023	701	8	indiana	indiana	PROPN
inlawrev-4023	701	9	protested	protest	VERB
inlawrev-4023	701	10	the	the	DET
inlawrev-4023	701	11	assessments	assessment	NOUN
inlawrev-4023	701	12	,	,	PUNCT
inlawrev-4023	701	13	but	but	CCONJ
inlawrev-4023	701	14	in	in	ADP
inlawrev-4023	701	15	february	february	PROPN
inlawrev-4023	701	16	2006	2006	NUM
inlawrev-4023	701	17	,	,	PUNCT
inlawrev-4023	701	18	the	the	DET
inlawrev-4023	701	19	department	department	NOUN
inlawrev-4023	701	20	issued	issue	VERB
inlawrev-4023	701	21	a	a	DET
inlawrev-4023	701	22	letter	letter	NOUN
inlawrev-4023	701	23	of	of	ADP
inlawrev-4023	701	24	findings	finding	NOUN
inlawrev-4023	701	25	affirming	affirm	VERB
inlawrev-4023	701	26	the	the	DET
inlawrev-4023	701	27	assessments	assessment	NOUN
inlawrev-4023	701	28	for	for	ADP
inlawrev-4023	701	29	the	the	DET
inlawrev-4023	701	30	taxable	taxable	ADJ
inlawrev-4023	701	31	years	year	NOUN
inlawrev-4023	701	32	at	at	ADP
inlawrev-4023	701	33	issue.^'^	issue.^'^	PROPN
inlawrev-4023	701	34	in	in	ADP
inlawrev-4023	701	35	march	march	PROPN
inlawrev-4023	701	36	2006	2006	NUM
inlawrev-4023	701	37	u	u	NOUN
inlawrev-4023	701	38	-	-	NOUN
inlawrev-4023	701	39	haul	haul	PROPN
inlawrev-4023	701	40	indiana	indiana	PROPN
inlawrev-4023	701	41	filed	file	VERB
inlawrev-4023	701	42	an	an	DET
inlawrev-4023	701	43	original	original	ADJ
inlawrev-4023	701	44	tax	tax	NOUN
inlawrev-4023	701	45	appeal.^	appeal.^	ADV
inlawrev-4023	701	46	^"^	^"^	PRON
inlawrev-4023	701	47	the	the	DET
inlawrev-4023	701	48	matter	matter	NOUN
inlawrev-4023	701	49	was	be	AUX
inlawrev-4023	701	50	heard	hear	VERB
inlawrev-4023	701	51	before	before	ADP
inlawrev-4023	701	52	the	the	DET
inlawrev-4023	701	53	tax	tax	NOUN
inlawrev-4023	701	54	court	court	NOUN
inlawrev-4023	701	55	on	on	ADP
inlawrev-4023	701	56	both	both	DET
inlawrev-4023	701	57	uhaul	uhaul	PROPN
inlawrev-4023	701	58	's	's	PART
inlawrev-4023	701	59	and	and	CCONJ
inlawrev-4023	701	60	the	the	DET
inlawrev-4023	701	61	department	department	NOUN
inlawrev-4023	701	62	's	's	PART
inlawrev-4023	701	63	motions	motion	NOUN
inlawrev-4023	701	64	for	for	ADP
inlawrev-4023	701	65	summary	summary	NOUN
inlawrev-4023	701	66	judgment.^^^	judgment.^^^	PROPN
inlawrev-4023	701	67	the	the	DET
inlawrev-4023	701	68	issues	issue	NOUN
inlawrev-4023	701	69	before	before	SCONJ
inlawrev-4023	701	70	the	the	DET
inlawrev-4023	701	71	tax	tax	NOUN
inlawrev-4023	701	72	court	court	NOUN
inlawrev-4023	701	73	were	be	AUX
inlawrev-4023	701	74	:	:	PUNCT
inlawrev-4023	701	75	"	"	PUNCT
inlawrev-4023	701	76	[	[	X
inlawrev-4023	701	77	(	(	PUNCT
inlawrev-4023	701	78	1	1	NUM
inlawrev-4023	701	79	)	)	PUNCT
inlawrev-4023	701	80	]	]	PUNCT
inlawrev-4023	701	81	whether	whether	SCONJ
inlawrev-4023	701	82	the	the	DET
inlawrev-4023	701	83	department	department	NOUN
inlawrev-4023	701	84	timely	timely	ADV
inlawrev-4023	701	85	mailed	mail	VERB
inlawrev-4023	701	86	its	its	PRON
inlawrev-4023	701	87	proposed	propose	VERB
inlawrev-4023	701	88	assessment	assessment	NOUN
inlawrev-4023	701	89	to	to	ADP
inlawrev-4023	701	90	u	u	NOUN
inlawrev-4023	701	91	-	-	NOUN
inlawrev-4023	701	92	haul	haul	ADJ
inlawrev-4023	701	93	indiana	indiana	PROPN
inlawrev-4023	701	94	for	for	ADP
inlawrev-4023	701	95	the	the	DET
inlawrev-4023	701	96	year	year	NOUN
inlawrev-4023	701	97	ending	end	VERB
inlawrev-4023	701	98	march	march	PROPN
inlawrev-4023	701	99	3	3	NUM
inlawrev-4023	701	100	1	1	NUM
inlawrev-4023	701	101	,	,	PUNCT
inlawrev-4023	701	102	1999	1999	NUM
inlawrev-4023	701	103	(	(	PUNCT
inlawrev-4023	701	104	the	the	DET
inlawrev-4023	701	105	1999	1999	NUM
inlawrev-4023	701	106	tax	tax	NOUN
inlawrev-4023	701	107	year	year	NOUN
inlawrev-4023	701	108	)	)	PUNCT
inlawrev-4023	701	109	;	;	PUNCT
inlawrev-4023	701	110	and	and	CCONJ
inlawrev-4023	701	111	[	[	X
inlawrev-4023	701	112	(	(	PUNCT
inlawrev-4023	701	113	2	2	NUM
inlawrev-4023	701	114	)	)	PUNCT
inlawrev-4023	701	115	]	]	PUNCT
inlawrev-4023	701	116	whether	whether	SCONJ
inlawrev-4023	701	117	the	the	DET
inlawrev-4023	701	118	department	department	NOUN
inlawrev-4023	701	119	's	's	PART
inlawrev-4023	701	120	retroactive	retroactive	ADJ
inlawrev-4023	701	121	imposition	imposition	NOUN
inlawrev-4023	701	122	of	of	ADP
inlawrev-4023	701	123	gross	gross	ADJ
inlawrev-4023	701	124	income	income	NOUN
inlawrev-4023	701	125	tax	tax	NOUN
inlawrev-4023	701	126	,	,	PUNCT
inlawrev-4023	701	127	based	base	VERB
inlawrev-4023	701	128	on	on	ADP
inlawrev-4023	701	129	its	its	PRON
inlawrev-4023	701	130	admitted	admit	VERB
inlawrev-4023	701	131	change	change	NOUN
inlawrev-4023	701	132	in	in	ADP
inlawrev-4023	701	133	interpretation	interpretation	NOUN
inlawrev-4023	701	134	of	of	ADP
inlawrev-4023	701	135	tax	tax	NOUN
inlawrev-4023	701	136	,	,	PUNCT
inlawrev-4023	701	137	was	be	AUX
inlawrev-4023	701	138	proper	proper	ADJ
inlawrev-4023	701	139	.	.	PUNCT
inlawrev-4023	701	140	"^^^	"^^^	PUNCT
inlawrev-4023	702	1	a.	a.	NOUN
inlawrev-4023	702	2	the	the	DET
inlawrev-4023	702	3	1999proposed	1999proposed	NUM
inlawrev-4023	702	4	assessment.—the	assessment.—the	DET
inlawrev-4023	702	5	tax	tax	NOUN
inlawrev-4023	702	6	court	court	NOUN
inlawrev-4023	702	7	noted	note	VERB
inlawrev-4023	702	8	,	,	PUNCT
inlawrev-4023	702	9	that	that	SCONJ
inlawrev-4023	702	10	for	for	ADP
inlawrev-4023	702	11	the	the	DET
inlawrev-4023	702	12	1999	1999	NUM
inlawrev-4023	702	13	tax	tax	NOUN
inlawrev-4023	702	14	year	year	NOUN
inlawrev-4023	702	15	,	,	PUNCT
inlawrev-4023	702	16	there	there	PRON
inlawrev-4023	702	17	was	be	VERB
inlawrev-4023	702	18	a	a	DET
inlawrev-4023	702	19	three	three	NUM
inlawrev-4023	702	20	-	-	PUNCT
inlawrev-4023	702	21	year	year	NOUN
inlawrev-4023	702	22	statute	statute	NOUN
inlawrev-4023	702	23	of	of	ADP
inlawrev-4023	702	24	limitations	limitation	NOUN
inlawrev-4023	702	25	for	for	ADP
inlawrev-4023	702	26	the	the	DET
inlawrev-4023	702	27	department	department	NOUN
inlawrev-4023	702	28	to	to	PART
inlawrev-4023	702	29	issue	issue	VERB
inlawrev-4023	702	30	a	a	DET
inlawrev-4023	702	31	proposed	propose	VERB
inlawrev-4023	702	32	assessment	assessment	NOUN
inlawrev-4023	702	33	beginning	beginning	NOUN
inlawrev-4023	702	34	,	,	PUNCT
inlawrev-4023	702	35	"	"	PUNCT
inlawrev-4023	702	36	after	after	SCONJ
inlawrev-4023	702	37	the	the	DET
inlawrev-4023	702	38	latest	late	ADJ
inlawrev-4023	702	39	of	of	ADP
inlawrev-4023	702	40	the	the	DET
inlawrev-4023	702	41	date	date	NOUN
inlawrev-4023	702	42	the	the	DET
inlawrev-4023	702	43	return	return	NOUN
inlawrev-4023	702	44	is	be	AUX
inlawrev-4023	702	45	filed	file	VERB
inlawrev-4023	702	46	[	[	X
inlawrev-4023	702	47	]	]	X
inlawrev-4023	702	48	304	304	NUM
inlawrev-4023	702	49	.	.	PUNCT
inlawrev-4023	703	1	i	i	PRON
inlawrev-4023	703	2	d.	d.	PROPN
inlawrev-4023	703	3	305	305	NUM
inlawrev-4023	703	4	.	.	PUNCT
inlawrev-4023	704	1	i	i	PRON
inlawrev-4023	704	2	d.	d.	PROPN
inlawrev-4023	704	3	306	306	NUM
inlawrev-4023	704	4	.	.	PUNCT
inlawrev-4023	705	1	i	i	PRON
inlawrev-4023	705	2	d.	d.	PROPN
inlawrev-4023	705	3	307	307	NUM
inlawrev-4023	705	4	.	.	PUNCT
inlawrev-4023	705	5	mat	mat	NOUN
inlawrev-4023	705	6	1255	1255	NUM
inlawrev-4023	705	7	.	.	PUNCT
inlawrev-4023	706	1	308	308	NUM
inlawrev-4023	706	2	.	.	X
inlawrev-4023	706	3	mat	mat	PROPN
inlawrev-4023	706	4	1254	1254	NUM
inlawrev-4023	706	5	.	.	PUNCT
inlawrev-4023	707	1	309	309	NUM
inlawrev-4023	707	2	.	.	PUNCT
inlawrev-4023	707	3	mat	mat	NOUN
inlawrev-4023	707	4	1255	1255	NUM
inlawrev-4023	707	5	.	.	PUNCT
inlawrev-4023	708	1	310	310	NUM
inlawrev-4023	708	2	.	.	PUNCT
inlawrev-4023	709	1	i	i	PRON
inlawrev-4023	709	2	d.	d.	PROPN
inlawrev-4023	709	3	311	311	NUM
inlawrev-4023	709	4	.	.	PUNCT
inlawrev-4023	710	1	i	i	PRON
inlawrev-4023	710	2	d.	d.	PROPN
inlawrev-4023	710	3	312	312	NUM
inlawrev-4023	710	4	.	.	PUNCT
inlawrev-4023	710	5	mat	mat	PROPN
inlawrev-4023	710	6	1255	1255	NUM
inlawrev-4023	710	7	n.3	n.3	NOUN
inlawrev-4023	710	8	.	.	PUNCT
inlawrev-4023	711	1	313	313	NUM
inlawrev-4023	711	2	.	.	PUNCT
inlawrev-4023	711	3	m.	m.	NOUN
inlawrev-4023	711	4	at	at	ADP
inlawrev-4023	711	5	1255	1255	NUM
inlawrev-4023	711	6	.	.	PUNCT
inlawrev-4023	712	1	314	314	NUM
inlawrev-4023	712	2	.	.	PUNCT
inlawrev-4023	713	1	i	i	PRON
inlawrev-4023	713	2	d.	d.	PROPN
inlawrev-4023	713	3	315	315	NUM
inlawrev-4023	713	4	.	.	PUNCT
inlawrev-4023	714	1	i	i	PRON
inlawrev-4023	714	2	d.	d.	PROPN
inlawrev-4023	714	3	316	316	NUM
inlawrev-4023	714	4	.	.	PUNCT
inlawrev-4023	715	1	m.	m.	NOUN
inlawrev-4023	715	2	at	at	ADP
inlawrev-4023	715	3	1254	1254	NUM
inlawrev-4023	715	4	.	.	PUNCT
inlawrev-4023	716	1	2009	2009	NUM
inlawrev-4023	716	2	]	]	PUNCT
inlawrev-4023	716	3	tax	tax	NOUN
inlawrev-4023	716	4	law	law	NOUN
inlawrev-4023	716	5	1243	1243	NUM
inlawrev-4023	716	6	or	or	CCONJ
inlawrev-4023	716	7	.	.	PUNCT
inlawrev-4023	716	8	.	.	PUNCT
inlawrev-4023	716	9	.	.	PUNCT
inlawrev-4023	717	1	the	the	DET
inlawrev-4023	717	2	due	due	ADJ
inlawrev-4023	717	3	date	date	NOUN
inlawrev-4023	717	4	of	of	ADP
inlawrev-4023	717	5	the	the	DET
inlawrev-4023	717	6	return	return	NOUN
inlawrev-4023	717	7	.	.	PUNCT
inlawrev-4023	718	1	"^	"^	VERB
inlawrev-4023	718	2	^^	^^	PUNCT
inlawrev-4023	718	3	the	the	DET
inlawrev-4023	718	4	parties	party	NOUN
inlawrev-4023	718	5	agreed	agree	VERB
inlawrev-4023	718	6	that	that	SCONJ
inlawrev-4023	718	7	u	u	NOUN
inlawrev-4023	718	8	-	-	NOUN
inlawrev-4023	718	9	haul	haul	PROPN
inlawrev-4023	718	10	indiana	indiana	PROPN
inlawrev-4023	718	11	filed	file	VERB
inlawrev-4023	718	12	its	its	PRON
inlawrev-4023	718	13	1999	1999	NUM
inlawrev-4023	718	14	tax	tax	NOUN
inlawrev-4023	718	15	return	return	NOUN
inlawrev-4023	718	16	on	on	ADP
inlawrev-4023	718	17	or	or	CCONJ
inlawrev-4023	718	18	before	before	ADP
inlawrev-4023	718	19	january	january	PROPN
inlawrev-4023	718	20	15	15	NUM
inlawrev-4023	718	21	,	,	PUNCT
inlawrev-4023	718	22	2000.^^^	2000.^^^	NUM
inlawrev-4023	718	23	therefore	therefore	ADV
inlawrev-4023	718	24	,	,	PUNCT
inlawrev-4023	718	25	the	the	DET
inlawrev-4023	718	26	tax	tax	NOUN
inlawrev-4023	718	27	court	court	NOUN
inlawrev-4023	718	28	noted	note	VERB
inlawrev-4023	718	29	,	,	PUNCT
inlawrev-4023	718	30	the	the	DET
inlawrev-4023	718	31	department	department	NOUN
inlawrev-4023	718	32	was	be	AUX
inlawrev-4023	718	33	required	require	VERB
inlawrev-4023	718	34	to	to	PART
inlawrev-4023	718	35	send	send	VERB
inlawrev-4023	718	36	its	its	PRON
inlawrev-4023	718	37	proposed	propose	VERB
inlawrev-4023	718	38	assessment	assessment	NOUN
inlawrev-4023	718	39	with	with	ADP
inlawrev-4023	718	40	respect	respect	NOUN
inlawrev-4023	718	41	to	to	ADP
inlawrev-4023	718	42	u	u	NOUN
inlawrev-4023	718	43	-	-	NOUN
inlawrev-4023	718	44	haufs	haufs	ADJ
inlawrev-4023	718	45	additional	additional	ADJ
inlawrev-4023	718	46	tax	tax	NOUN
inlawrev-4023	718	47	liability	liability	NOUN
inlawrev-4023	718	48	on	on	ADP
inlawrev-4023	718	49	or	or	CCONJ
inlawrev-4023	718	50	before	before	ADP
inlawrev-4023	718	51	january	january	PROPN
inlawrev-4023	718	52	15	15	NUM
inlawrev-4023	718	53	,	,	PUNCT
inlawrev-4023	718	54	2003.^^^	2003.^^^	NUM
inlawrev-4023	718	55	u	u	NOUN
inlawrev-4023	718	56	-	-	NOUN
inlawrev-4023	718	57	haul	haul	PROPN
inlawrev-4023	718	58	indiana	indiana	PROPN
inlawrev-4023	718	59	claimed	claim	VERB
inlawrev-4023	718	60	that	that	SCONJ
inlawrev-4023	718	61	it	it	PRON
inlawrev-4023	718	62	had	have	AUX
inlawrev-4023	718	63	"	"	PUNCT
inlawrev-4023	718	64	neither	neither	CCONJ
inlawrev-4023	718	65	received	receive	VERB
inlawrev-4023	718	66	,	,	PUNCT
inlawrev-4023	718	67	nor	nor	CCONJ
inlawrev-4023	718	68	was	be	AUX
inlawrev-4023	718	69	aware	aware	ADJ
inlawrev-4023	718	70	of	of	ADP
inlawrev-4023	718	71	,	,	PUNCT
inlawrev-4023	718	72	the	the	DET
inlawrev-4023	718	73	1999	1999	NUM
inlawrev-4023	718	74	proposed	propose	VERB
inlawrev-4023	718	75	assessment	assessment	NOUN
inlawrev-4023	718	76	until	until	SCONJ
inlawrev-4023	718	77	it	it	PRON
inlawrev-4023	718	78	was	be	AUX
inlawrev-4023	718	79	'	'	PUNCT
inlawrev-4023	718	80	furnished	furnish	VERB
inlawrev-4023	718	81	'	'	PUNCT
inlawrev-4023	718	82	with	with	ADP
inlawrev-4023	718	83	a	a	DET
inlawrev-4023	718	84	copy	copy	NOUN
inlawrev-4023	718	85	of	of	ADP
inlawrev-4023	718	86	that	that	DET
inlawrev-4023	718	87	assessment	assessment	NOUN
inlawrev-4023	718	88	in	in	ADP
inlawrev-4023	718	89	august	august	PROPN
inlawrev-4023	718	90	2005."^^^	2005."^^^	NUM
inlawrev-4023	718	91	the	the	DET
inlawrev-4023	718	92	tax	tax	NOUN
inlawrev-4023	718	93	court	court	NOUN
inlawrev-4023	718	94	explained	explain	VERB
inlawrev-4023	718	95	that	that	SCONJ
inlawrev-4023	718	96	the	the	DET
inlawrev-4023	718	97	affidavit	affidavit	NOUN
inlawrev-4023	718	98	created	create	VERB
inlawrev-4023	718	99	a	a	DET
inlawrev-4023	718	100	rebuttable	rebuttable	ADJ
inlawrev-4023	718	101	presumption	presumption	NOUN
inlawrev-4023	718	102	as	as	ADP
inlawrev-4023	718	103	to	to	ADP
inlawrev-4023	718	104	the	the	DET
inlawrev-4023	718	105	department	department	NOUN
inlawrev-4023	718	106	's	's	PART
inlawrev-4023	718	107	non	non	ADJ
inlawrev-4023	718	108	-	-	ADJ
inlawrev-4023	718	109	mailing	mailing	NOUN
inlawrev-4023	718	110	of	of	ADP
inlawrev-4023	718	111	the	the	DET
inlawrev-4023	718	112	1999	1999	NUM
inlawrev-4023	718	113	proposed	propose	VERB
inlawrev-4023	718	114	assessment.^^^	assessment.^^^	VERB
inlawrev-4023	718	115	the	the	DET
inlawrev-4023	718	116	tax	tax	NOUN
inlawrev-4023	718	117	court	court	NOUN
inlawrev-4023	718	118	found	find	VERB
inlawrev-4023	718	119	,	,	PUNCT
inlawrev-4023	718	120	however	however	ADV
inlawrev-4023	718	121	,	,	PUNCT
inlawrev-4023	718	122	that	that	SCONJ
inlawrev-4023	718	123	the	the	DET
inlawrev-4023	718	124	department	department	NOUN
inlawrev-4023	718	125	's	's	PART
inlawrev-4023	718	126	designated	designate	VERB
inlawrev-4023	718	127	evidence	evidence	NOUN
inlawrev-4023	718	128	with	with	ADP
inlawrev-4023	718	129	respect	respect	NOUN
inlawrev-4023	718	130	to	to	ADP
inlawrev-4023	718	131	its	its	PRON
inlawrev-4023	718	132	"	"	PUNCT
inlawrev-4023	718	133	conformance	conformance	NOUN
inlawrev-4023	718	134	with	with	ADP
inlawrev-4023	718	135	its	its	PRON
inlawrev-4023	718	136	routine	routine	ADJ
inlawrev-4023	718	137	business	business	NOUN
inlawrev-4023	718	138	practices	practice	NOUN
inlawrev-4023	718	139	"	"	PUNCT
inlawrev-4023	718	140	rebutted	rebut	VERB
inlawrev-4023	718	141	the	the	DET
inlawrev-4023	718	142	presumption	presumption	NOUN
inlawrev-4023	718	143	of	of	ADP
inlawrev-4023	718	144	non	non	ADJ
inlawrev-4023	718	145	-	-	ADJ
inlawrev-4023	718	146	mailing.^^^	mailing.^^^	NOUN
inlawrev-4023	718	147	to	to	PART
inlawrev-4023	718	148	rebut	rebut	VERB
inlawrev-4023	718	149	the	the	DET
inlawrev-4023	718	150	presumption	presumption	NOUN
inlawrev-4023	718	151	of	of	ADP
inlawrev-4023	718	152	non	non	ADJ
inlawrev-4023	718	153	-	-	ADJ
inlawrev-4023	718	154	mailing	mailing	NOUN
inlawrev-4023	718	155	,	,	PUNCT
inlawrev-4023	718	156	the	the	DET
inlawrev-4023	718	157	department	department	NOUN
inlawrev-4023	718	158	submitted	submit	VERB
inlawrev-4023	718	159	the	the	DET
inlawrev-4023	718	160	depositions	deposition	NOUN
inlawrev-4023	718	161	of	of	ADP
inlawrev-4023	718	162	three	three	NUM
inlawrev-4023	718	163	department	department	NOUN
inlawrev-4023	718	164	employees	employee	NOUN
inlawrev-4023	718	165	"	"	PUNCT
inlawrev-4023	718	166	who	who	PRON
inlawrev-4023	718	167	were	be	AUX
inlawrev-4023	718	168	directly	directly	ADV
inlawrev-4023	718	169	involved	involve	VERB
inlawrev-4023	718	170	with	with	ADP
inlawrev-4023	718	171	the	the	DET
inlawrev-4023	718	172	processing	processing	NOUN
inlawrev-4023	718	173	of	of	ADP
inlawrev-4023	718	174	u	u	NOUN
inlawrev-4023	718	175	-	-	PROPN
inlawrev-4023	718	176	haul	haul	PROPN
inlawrev-4023	718	177	indiana	indiana	PROPN
inlawrev-4023	718	178	's	's	PART
inlawrev-4023	718	179	1999	1999	NUM
inlawrev-4023	718	180	proposed	propose	VERB
inlawrev-4023	718	181	assessment	assessment	NOUN
inlawrev-4023	718	182	.	.	PUNCT
inlawrev-4023	718	183	"^^^	"^^^	PUNCT
inlawrev-4023	719	1	the	the	DET
inlawrev-4023	719	2	three	three	NUM
inlawrev-4023	719	3	employees	employee	NOUN
inlawrev-4023	719	4	testified	testify	VERB
inlawrev-4023	719	5	as	as	ADP
inlawrev-4023	719	6	to	to	ADP
inlawrev-4023	719	7	what	what	PRON
inlawrev-4023	719	8	the	the	DET
inlawrev-4023	719	9	department	department	NOUN
inlawrev-4023	719	10	's	's	PART
inlawrev-4023	719	11	normal	normal	ADJ
inlawrev-4023	719	12	business	business	NOUN
inlawrev-4023	719	13	practices	practice	NOUN
inlawrev-4023	719	14	were	be	AUX
inlawrev-4023	719	15	regarding	regard	VERB
inlawrev-4023	719	16	the	the	DET
inlawrev-4023	719	17	mailing	mailing	NOUN
inlawrev-4023	719	18	of	of	ADP
inlawrev-4023	719	19	proposed	propose	VERB
inlawrev-4023	719	20	assessments.^^	assessments.^^	NOUN
inlawrev-4023	719	21	'	'	PROPN
inlawrev-4023	719	22	*	*	NOUN
inlawrev-4023	719	23	the	the	DET
inlawrev-4023	719	24	employees	employee	NOUN
inlawrev-4023	719	25	explained	explain	VERB
inlawrev-4023	719	26	:	:	PUNCT
inlawrev-4023	719	27	[	[	X
inlawrev-4023	719	28	w]hen	w]hen	ADV
inlawrev-4023	719	29	a	a	DET
inlawrev-4023	719	30	proposed	propose	VERB
inlawrev-4023	719	31	assessment	assessment	NOUN
inlawrev-4023	719	32	is	be	AUX
inlawrev-4023	719	33	printed	print	VERB
inlawrev-4023	719	34	,	,	PUNCT
inlawrev-4023	719	35	its	its	PRON
inlawrev-4023	719	36	print	print	NOUN
inlawrev-4023	719	37	date	date	NOUN
inlawrev-4023	719	38	is	be	AUX
inlawrev-4023	719	39	usually	usually	ADV
inlawrev-4023	719	40	different	different	ADJ
inlawrev-4023	719	41	from	from	ADP
inlawrev-4023	719	42	its	its	PRON
inlawrev-4023	719	43	issuance	issuance	NOUN
inlawrev-4023	719	44	date	date	NOUN
inlawrev-4023	719	45	because	because	SCONJ
inlawrev-4023	719	46	the	the	DET
inlawrev-4023	719	47	department	department	NOUN
inlawrev-4023	719	48	's	's	PART
inlawrev-4023	719	49	computer	computer	NOUN
inlawrev-4023	719	50	system	system	NOUN
inlawrev-4023	719	51	automatically	automatically	ADV
inlawrev-4023	719	52	assigns	assign	VERB
inlawrev-4023	719	53	each	each	DET
inlawrev-4023	719	54	assessment	assessment	NOUN
inlawrev-4023	719	55	with	with	ADP
inlawrev-4023	719	56	an	an	DET
inlawrev-4023	719	57	issuance	issuance	NOUN
inlawrev-4023	719	58	date	date	NOUN
inlawrev-4023	719	59	that	that	PRON
inlawrev-4023	719	60	is	be	AUX
inlawrev-4023	719	61	three	three	NUM
inlawrev-4023	719	62	to	to	PART
inlawrev-4023	719	63	seven	seven	NUM
inlawrev-4023	719	64	days	day	NOUN
inlawrev-4023	719	65	beyond	beyond	ADP
inlawrev-4023	719	66	its	its	PRON
inlawrev-4023	719	67	print	print	NOUN
inlawrev-4023	719	68	date	date	NOUN
inlawrev-4023	719	69	.	.	PUNCT
inlawrev-4023	720	1	after	after	SCONJ
inlawrev-4023	720	2	the	the	DET
inlawrev-4023	720	3	proposed	propose	VERB
inlawrev-4023	720	4	assessment	assessment	NOUN
inlawrev-4023	720	5	is	be	AUX
inlawrev-4023	720	6	printed	print	VERB
inlawrev-4023	720	7	,	,	PUNCT
inlawrev-4023	720	8	a	a	DET
inlawrev-4023	720	9	copy	copy	NOUN
inlawrev-4023	720	10	of	of	ADP
inlawrev-4023	720	11	the	the	DET
inlawrev-4023	720	12	original	original	NOUN
inlawrev-4023	720	13	is	be	AUX
inlawrev-4023	720	14	made	make	VERB
inlawrev-4023	720	15	and	and	CCONJ
inlawrev-4023	720	16	is	be	AUX
inlawrev-4023	720	17	placed	place	VERB
inlawrev-4023	720	18	in	in	ADP
inlawrev-4023	720	19	the	the	DET
inlawrev-4023	720	20	taxpayer	taxpayer	NOUN
inlawrev-4023	720	21	's	's	PART
inlawrev-4023	720	22	file	file	NOUN
inlawrev-4023	720	23	.	.	PUNCT
inlawrev-4023	721	1	the	the	DET
inlawrev-4023	721	2	proposed	propose	VERB
inlawrev-4023	721	3	assessment	assessment	NOUN
inlawrev-4023	721	4	is	be	AUX
inlawrev-4023	721	5	then	then	ADV
inlawrev-4023	721	6	mailed	mail	VERB
inlawrev-4023	721	7	.	.	PUNCT
inlawrev-4023	721	8	.	.	PUNCT
inlawrev-4023	721	9	.	.	PUNCT
inlawrev-4023	721	10	.	.	PUNCT
inlawrev-4023	722	1	u	u	NOUN
inlawrev-4023	722	2	-	-	NOUN
inlawrev-4023	722	3	haul	haul	PROPN
inlawrev-4023	722	4	indiana	indiana	PROPN
inlawrev-4023	722	5	's	's	PART
inlawrev-4023	722	6	1999	1999	NUM
inlawrev-4023	722	7	proposed	propose	VERB
inlawrev-4023	722	8	assessment	assessment	NOUN
inlawrev-4023	722	9	was	be	AUX
inlawrev-4023	722	10	printed	print	VERB
inlawrev-4023	722	11	on	on	ADP
inlawrev-4023	722	12	december	december	PROPN
inlawrev-4023	722	13	19	19	NUM
inlawrev-4023	722	14	,	,	PUNCT
inlawrev-4023	722	15	2002	2002	NUM
inlawrev-4023	722	16	,	,	PUNCT
inlawrev-4023	722	17	and	and	CCONJ
inlawrev-4023	722	18	bore	bear	VERB
inlawrev-4023	722	19	an	an	DET
inlawrev-4023	722	20	issuance	issuance	NOUN
inlawrev-4023	722	21	date	date	NOUN
inlawrev-4023	722	22	of	of	ADP
inlawrev-4023	722	23	december	december	PROPN
inlawrev-4023	722	24	23	23	NUM
inlawrev-4023	722	25	,	,	PUNCT
inlawrev-4023	722	26	2002	2002	NUM
inlawrev-4023	722	27	.	.	PUNCT
inlawrev-4023	723	1	furthermore	furthermore	ADV
inlawrev-4023	723	2	,	,	PUNCT
inlawrev-4023	723	3	ms	ms	PROPN
inlawrev-4023	723	4	.	.	PROPN
inlawrev-4023	723	5	hendy	hendy	PROPN
inlawrev-4023	723	6	,	,	PUNCT
inlawrev-4023	723	7	the	the	DET
inlawrev-4023	723	8	person	person	NOUN
inlawrev-4023	723	9	responsible	responsible	ADJ
inlawrev-4023	723	10	for	for	ADP
inlawrev-4023	723	11	mailing	mail	VERB
inlawrev-4023	723	12	the	the	DET
inlawrev-4023	723	13	1999	1999	NUM
inlawrev-4023	723	14	proposed	propose	VERB
inlawrev-4023	723	15	assessment	assessment	NOUN
inlawrev-4023	723	16	,	,	PUNCT
inlawrev-4023	723	17	made	make	VERB
inlawrev-4023	723	18	a	a	DET
inlawrev-4023	723	19	copy	copy	NOUN
inlawrev-4023	723	20	of	of	ADP
inlawrev-4023	723	21	the	the	DET
inlawrev-4023	723	22	original	original	ADJ
inlawrev-4023	723	23	and	and	CCONJ
inlawrev-4023	723	24	placed	place	VERB
inlawrev-4023	723	25	it	it	PRON
inlawrev-4023	723	26	in	in	ADP
inlawrev-4023	723	27	uhaul	uhaul	PROPN
inlawrev-4023	723	28	indiana	indiana	PROPN
inlawrev-4023	723	29	's	's	PART
inlawrev-4023	723	30	file	file	NOUN
inlawrev-4023	723	31	.	.	PUNCT
inlawrev-4023	724	1	although	although	SCONJ
inlawrev-4023	724	2	ms	ms	PROPN
inlawrev-4023	724	3	.	.	PROPN
inlawrev-4023	724	4	hendy	hendy	PROPN
inlawrev-4023	724	5	did	do	AUX
inlawrev-4023	724	6	not	not	PART
inlawrev-4023	724	7	recall	recall	VERB
inlawrev-4023	724	8	actually	actually	ADV
inlawrev-4023	724	9	placing	place	VERB
inlawrev-4023	724	10	the	the	DET
inlawrev-4023	724	11	1999	1999	NUM
inlawrev-4023	724	12	proposed	propose	VERB
inlawrev-4023	724	13	assessment	assessment	NOUN
inlawrev-4023	724	14	in	in	ADP
inlawrev-4023	724	15	the	the	DET
inlawrev-4023	724	16	mail	mail	NOUN
inlawrev-4023	724	17	,	,	PUNCT
inlawrev-4023	724	18	she	she	PRON
inlawrev-4023	724	19	indicated	indicate	VERB
inlawrev-4023	724	20	that	that	SCONJ
inlawrev-4023	724	21	she	she	PRON
inlawrev-4023	724	22	must	must	AUX
inlawrev-4023	724	23	have	have	VERB
inlawrev-4023	724	24	because	because	SCONJ
inlawrev-4023	724	25	she	she	PRON
inlawrev-4023	724	26	had	have	VERB
inlawrev-4023	724	27	a	a	DET
inlawrev-4023	724	28	copy	copy	NOUN
inlawrev-4023	724	29	of	of	ADP
inlawrev-4023	724	30	that	that	DET
inlawrev-4023	724	31	assessment	assessment	NOUN
inlawrev-4023	724	32	in	in	ADP
inlawrev-4023	724	33	her	her	PRON
inlawrev-4023	724	34	files	file	NOUN
inlawrev-4023	724	35	and	and	CCONJ
inlawrev-4023	724	36	it	it	PRON
inlawrev-4023	724	37	was	be	AUX
inlawrev-4023	724	38	not	not	PART
inlawrev-4023	724	39	returned	return	VERB
inlawrev-4023	724	40	in	in	ADP
inlawrev-4023	724	41	the	the	DET
inlawrev-4023	724	42	mail.^^^	mail.^^^	PROPN
inlawrev-4023	724	43	the	the	DET
inlawrev-4023	724	44	tax	tax	NOUN
inlawrev-4023	724	45	court	court	NOUN
inlawrev-4023	724	46	noted	note	VERB
inlawrev-4023	724	47	the	the	DET
inlawrev-4023	724	48	general	general	ADJ
inlawrev-4023	724	49	rule	rule	NOUN
inlawrev-4023	724	50	that	that	SCONJ
inlawrev-4023	724	51	"	"	PUNCT
inlawrev-4023	724	52	[	[	X
inlawrev-4023	724	53	e]vidence	e]vidence	NOUN
inlawrev-4023	724	54	of	of	ADP
inlawrev-4023	724	55	the	the	DET
inlawrev-4023	724	56	routine	routine	ADJ
inlawrev-4023	724	57	practice	practice	NOUN
inlawrev-4023	724	58	of	of	ADP
inlawrev-4023	724	59	an	an	DET
inlawrev-4023	724	60	organization	organization	NOUN
inlawrev-4023	724	61	is	be	AUX
inlawrev-4023	724	62	relevant	relevant	ADJ
inlawrev-4023	724	63	to	to	PART
inlawrev-4023	724	64	prove	prove	VERB
inlawrev-4023	724	65	that	that	SCONJ
inlawrev-4023	724	66	the	the	DET
inlawrev-4023	724	67	conduct	conduct	NOUN
inlawrev-4023	724	68	of	of	ADP
inlawrev-4023	724	69	the	the	DET
inlawrev-4023	724	70	organization	organization	NOUN
inlawrev-4023	724	71	on	on	ADP
inlawrev-4023	724	72	a	a	DET
inlawrev-4023	724	73	particular	particular	ADJ
inlawrev-4023	724	74	occasion	occasion	NOUN
inlawrev-4023	724	75	was	be	AUX
inlawrev-4023	724	76	in	in	ADP
inlawrev-4023	724	77	conformity	conformity	NOUN
inlawrev-4023	724	78	with	with	ADP
inlawrev-4023	724	79	the	the	DET
inlawrev-4023	724	80	routine	routine	ADJ
inlawrev-4023	724	81	practice	practice	NOUN
inlawrev-4023	724	82	.	.	PUNCT
inlawrev-4023	724	83	"^^^	"^^^	PUNCT
inlawrev-4023	725	1	the	the	DET
inlawrev-4023	725	2	tax	tax	NOUN
inlawrev-4023	725	3	317	317	NUM
inlawrev-4023	725	4	.	.	PUNCT
inlawrev-4023	726	1	i	i	PRON
inlawrev-4023	726	2	d.	d.	PROPN
inlawrev-4023	726	3	at	at	ADP
inlawrev-4023	726	4	1255	1255	NUM
inlawrev-4023	726	5	-	-	SYM
inlawrev-4023	726	6	56	56	NUM
inlawrev-4023	726	7	(	(	PUNCT
inlawrev-4023	726	8	quoting	quote	VERB
inlawrev-4023	726	9	ind	ind	PROPN
inlawrev-4023	726	10	.	.	PUNCT
inlawrev-4023	727	1	code	code	PROPN
inlawrev-4023	727	2	§	§	PROPN
inlawrev-4023	727	3	6	6	NUM
inlawrev-4023	727	4	-	-	SYM
inlawrev-4023	727	5	8.1	8.1	NUM
inlawrev-4023	727	6	-	-	PUNCT
inlawrev-4023	727	7	5	5	NUM
inlawrev-4023	727	8	-	-	PUNCT
inlawrev-4023	727	9	2(a)(l	2(a)(l	NUM
inlawrev-4023	727	10	)	)	PUNCT
inlawrev-4023	727	11	(	(	PUNCT
inlawrev-4023	727	12	2006	2006	NUM
inlawrev-4023	727	13	)	)	PUNCT
inlawrev-4023	727	14	)	)	PUNCT
inlawrev-4023	727	15	.	.	PUNCT
inlawrev-4023	728	1	318	318	NUM
inlawrev-4023	728	2	.	.	PUNCT
inlawrev-4023	729	1	i	i	PRON
inlawrev-4023	729	2	d.	d.	PROPN
inlawrev-4023	729	3	at	at	ADP
inlawrev-4023	729	4	1256	1256	NUM
inlawrev-4023	729	5	.	.	PUNCT
inlawrev-4023	730	1	319	319	NUM
inlawrev-4023	730	2	.	.	PUNCT
inlawrev-4023	731	1	i	i	PRON
inlawrev-4023	731	2	d.	d.	PROPN
inlawrev-4023	731	3	320	320	NUM
inlawrev-4023	731	4	.	.	PUNCT
inlawrev-4023	732	1	i	i	PRON
inlawrev-4023	732	2	d.	d.	PROPN
inlawrev-4023	732	3	321	321	NUM
inlawrev-4023	732	4	.	.	PUNCT
inlawrev-4023	733	1	i	i	PRON
inlawrev-4023	733	2	d.	d.	PROPN
inlawrev-4023	733	3	322	322	NUM
inlawrev-4023	733	4	.	.	PUNCT
inlawrev-4023	734	1	i	i	PRON
inlawrev-4023	734	2	d.	d.	PROPN
inlawrev-4023	734	3	323	323	NUM
inlawrev-4023	734	4	.	.	PUNCT
inlawrev-4023	735	1	i	i	PRON
inlawrev-4023	735	2	d.	d.	PROPN
inlawrev-4023	735	3	324	324	NUM
inlawrev-4023	735	4	.	.	PUNCT
inlawrev-4023	736	1	i	i	PRON
inlawrev-4023	736	2	d.	d.	PROPN
inlawrev-4023	736	3	325	325	NUM
inlawrev-4023	736	4	.	.	PUNCT
inlawrev-4023	737	1	i	i	PRON
inlawrev-4023	737	2	d.	d.	PROPN
inlawrev-4023	737	3	at	at	ADP
inlawrev-4023	737	4	1256	1256	NUM
inlawrev-4023	737	5	-	-	SYM
inlawrev-4023	737	6	57	57	NUM
inlawrev-4023	737	7	.	.	PUNCT
inlawrev-4023	738	1	326	326	NUM
inlawrev-4023	738	2	.	.	PUNCT
inlawrev-4023	739	1	i	i	PRON
inlawrev-4023	739	2	d.	d.	PROPN
inlawrev-4023	739	3	at	at	ADP
inlawrev-4023	739	4	1257	1257	NUM
inlawrev-4023	739	5	(	(	PUNCT
inlawrev-4023	739	6	citing	cite	VERB
inlawrev-4023	739	7	ind	ind	NOUN
inlawrev-4023	739	8	.	.	PUNCT
inlawrev-4023	740	1	evid	evid	PROPN
inlawrev-4023	740	2	.	.	PUNCT
inlawrev-4023	741	1	r.	r.	PROPN
inlawrev-4023	741	2	406	406	NUM
inlawrev-4023	741	3	)	)	PUNCT
inlawrev-4023	741	4	.	.	PUNCT
inlawrev-4023	742	1	1	1	NUM
inlawrev-4023	742	2	244	244	NUM
inlawrev-4023	742	3	indiana	indiana	PROPN
inlawrev-4023	742	4	law	law	PROPN
inlawrev-4023	742	5	review	review	NOUN
inlawrev-4023	742	6	[	[	X
inlawrev-4023	742	7	vol	vol	NOUN
inlawrev-4023	742	8	.	.	PUNCT
inlawrev-4023	743	1	42	42	NUM
inlawrev-4023	743	2	:	:	SYM
inlawrev-4023	743	3	1	1	NUM
inlawrev-4023	743	4	2	2	NUM
inlawrev-4023	743	5	1	1	NUM
inlawrev-4023	743	6	5	5	NUM
inlawrev-4023	743	7	court	court	NOUN
inlawrev-4023	743	8	determined	determine	VERB
inlawrev-4023	743	9	that	that	SCONJ
inlawrev-4023	743	10	the	the	DET
inlawrev-4023	743	11	department	department	NOUN
inlawrev-4023	743	12	's	's	PART
inlawrev-4023	743	13	evidence	evidence	NOUN
inlawrev-4023	743	14	lead	lead	VERB
inlawrev-4023	743	15	to	to	ADP
inlawrev-4023	743	16	"	"	PUNCT
inlawrev-4023	743	17	the	the	DET
inlawrev-4023	743	18	reasonable	reasonable	ADJ
inlawrev-4023	743	19	inference	inference	NOUN
inlawrev-4023	743	20	that	that	PRON
inlawrev-4023	743	21	it	it	PRON
inlawrev-4023	743	22	timely	timely	ADV
inlawrev-4023	743	23	mailed	mail	VERB
inlawrev-4023	743	24	the	the	DET
inlawrev-4023	743	25	1999	1999	NUM
inlawrev-4023	743	26	proposed	propose	VERB
inlawrev-4023	743	27	assessment	assessment	NOUN
inlawrev-4023	743	28	.	.	PUNCT
inlawrev-4023	744	1	"^^^	"^^^	PUNCT
inlawrev-4023	745	1	the	the	DET
inlawrev-4023	745	2	tax	tax	NOUN
inlawrev-4023	745	3	court	court	NOUN
inlawrev-4023	745	4	therefore	therefore	ADV
inlawrev-4023	745	5	reserved	reserve	VERB
inlawrev-4023	745	6	the	the	DET
inlawrev-4023	745	7	issue	issue	NOUN
inlawrev-4023	745	8	of	of	ADP
inlawrev-4023	745	9	whether	whether	SCONJ
inlawrev-4023	745	10	or	or	CCONJ
inlawrev-4023	745	11	not	not	PART
inlawrev-4023	745	12	the	the	DET
inlawrev-4023	745	13	1999	1999	NUM
inlawrev-4023	745	14	proposed	propose	VERB
inlawrev-4023	745	15	assessment	assessment	NOUN
inlawrev-4023	745	16	was	be	AUX
inlawrev-4023	745	17	timely	timely	ADV
inlawrev-4023	745	18	mailed	mail	VERB
inlawrev-4023	745	19	for	for	ADP
inlawrev-4023	745	20	trial	trial	NOUN
inlawrev-4023	745	21	.	.	PUNCT
inlawrev-4023	746	1	^^^	^^^	PUNCT
inlawrev-4023	746	2	b.	b.	NOUN
inlawrev-4023	746	3	the	the	DET
inlawrev-4023	746	4	department	department	NOUN
inlawrev-4023	746	5	's	's	PART
inlawrev-4023	746	6	change	change	NOUN
inlawrev-4023	746	7	of	of	ADP
inlawrev-4023	746	8	interpretation.—for	interpretation.—for	ADP
inlawrev-4023	746	9	the	the	DET
inlawrev-4023	746	10	taxable	taxable	ADJ
inlawrev-4023	746	11	years	year	NOUN
inlawrev-4023	746	12	in	in	ADP
inlawrev-4023	746	13	dispute	dispute	NOUN
inlawrev-4023	746	14	,	,	PUNCT
inlawrev-4023	746	15	indiana	indiana	PROPN
inlawrev-4023	746	16	law	law	PROPN
inlawrev-4023	746	17	stated	state	VERB
inlawrev-4023	746	18	that	that	SCONJ
inlawrev-4023	746	19	"	"	PUNCT
inlawrev-4023	746	20	[	[	X
inlawrev-4023	746	21	n]o	n]o	X
inlawrev-4023	746	22	change	change	NOUN
inlawrev-4023	746	23	in	in	ADP
inlawrev-4023	746	24	the	the	DET
inlawrev-4023	746	25	[	[	X
inlawrev-4023	746	26	d]epartment	d]epartment	NOUN
inlawrev-4023	746	27	's	's	PART
inlawrev-4023	746	28	interpretation	interpretation	NOUN
inlawrev-4023	746	29	of	of	ADP
inlawrev-4023	746	30	a	a	DET
inlawrev-4023	746	31	listed	list	VERB
inlawrev-4023	746	32	tax	tax	NOUN
inlawrev-4023	746	33	may	may	AUX
inlawrev-4023	746	34	take	take	VERB
inlawrev-4023	746	35	effect	effect	NOUN
inlawrev-4023	746	36	before	before	ADP
inlawrev-4023	746	37	the	the	DET
inlawrev-4023	746	38	date	date	NOUN
inlawrev-4023	746	39	the	the	DET
inlawrev-4023	746	40	change	change	NOUN
inlawrev-4023	746	41	is	be	AUX
inlawrev-4023	746	42	.	.	PUNCT
inlawrev-4023	746	43	.	.	PUNCT
inlawrev-4023	746	44	.	.	PUNCT
inlawrev-4023	747	1	adopted	adopt	VERB
inlawrev-4023	747	2	in	in	ADP
inlawrev-4023	747	3	a	a	DET
inlawrev-4023	747	4	rule	rule	NOUN
inlawrev-4023	747	5	...	...	PUNCT
inlawrev-4023	747	6	or	or	CCONJ
inlawrev-4023	747	7	published	publish	VERB
inlawrev-4023	747	8	in	in	ADP
inlawrev-4023	747	9	the	the	DET
inlawrev-4023	747	10	indiana	indiana	PROPN
inlawrev-4023	747	11	register	register	PROPN
inlawrev-4023	747	12	...	...	PUNCT
inlawrev-4023	747	13	if	if	SCONJ
inlawrev-4023	747	14	the	the	DET
inlawrev-4023	747	15	change	change	NOUN
inlawrev-4023	747	16	would	would	AUX
inlawrev-4023	747	17	increase	increase	VERB
inlawrev-4023	747	18	a	a	DET
inlawrev-4023	747	19	taxpayer	taxpayer	NOUN
inlawrev-4023	747	20	's	's	PART
inlawrev-4023	747	21	liability	liability	NOUN
inlawrev-4023	747	22	for	for	ADP
inlawrev-4023	747	23	a	a	DET
inlawrev-4023	747	24	listed	list	VERB
inlawrev-4023	747	25	tax	tax	NOUN
inlawrev-4023	747	26	.	.	PUNCT
inlawrev-4023	747	27	"^^^	"^^^	PUNCT
inlawrev-4023	748	1	u	u	NOUN
inlawrev-4023	748	2	-	-	NOUN
inlawrev-4023	748	3	haul	haul	PROPN
inlawrev-4023	748	4	indiana	indiana	PROPN
inlawrev-4023	748	5	claimed	claim	VERB
inlawrev-4023	748	6	specifically	specifically	ADV
inlawrev-4023	748	7	that	that	SCONJ
inlawrev-4023	748	8	the	the	DET
inlawrev-4023	748	9	department	department	NOUN
inlawrev-4023	748	10	's	's	PART
inlawrev-4023	748	11	2006	2006	NUM
inlawrev-4023	748	12	letter	letter	NOUN
inlawrev-4023	748	13	of	of	ADP
inlawrev-4023	748	14	findings	finding	NOUN
inlawrev-4023	748	15	was	be	AUX
inlawrev-4023	748	16	in	in	ADP
inlawrev-4023	748	17	direct	direct	ADJ
inlawrev-4023	748	18	opposition	opposition	NOUN
inlawrev-4023	748	19	to	to	ADP
inlawrev-4023	748	20	its	its	PRON
inlawrev-4023	748	21	1986	1986	NUM
inlawrev-4023	748	22	letter	letter	NOUN
inlawrev-4023	748	23	of	of	ADP
inlawrev-4023	748	24	findings.^^^	findings.^^^	PROPN
inlawrev-4023	748	25	in	in	ADP
inlawrev-4023	748	26	the	the	DET
inlawrev-4023	748	27	1986	1986	NUM
inlawrev-4023	748	28	letter	letter	NOUN
inlawrev-4023	748	29	of	of	ADP
inlawrev-4023	748	30	findings	finding	NOUN
inlawrev-4023	748	31	,	,	PUNCT
inlawrev-4023	748	32	the	the	DET
inlawrev-4023	748	33	department	department	NOUN
inlawrev-4023	748	34	determined	determine	VERB
inlawrev-4023	748	35	that	that	SCONJ
inlawrev-4023	748	36	"	"	PUNCT
inlawrev-4023	748	37	u	u	ADJ
inlawrev-4023	748	38	-	-	NOUN
inlawrev-4023	748	39	haul	haul	ADJ
inlawrev-4023	748	40	leasing	leasing	NOUN
inlawrev-4023	748	41	was	be	AUX
inlawrev-4023	748	42	not	not	PART
inlawrev-4023	748	43	subject	subject	ADJ
inlawrev-4023	748	44	to	to	ADP
inlawrev-4023	748	45	gross	gross	ADJ
inlawrev-4023	748	46	income	income	NOUN
inlawrev-4023	748	47	tax	tax	NOUN
inlawrev-4023	748	48	.	.	PUNCT
inlawrev-4023	748	49	"^^^	"^^^	PUNCT
inlawrev-4023	749	1	the	the	DET
inlawrev-4023	749	2	department	department	NOUN
inlawrev-4023	749	3	admitted	admit	VERB
inlawrev-4023	749	4	to	to	ADP
inlawrev-4023	749	5	changing	change	VERB
inlawrev-4023	749	6	its	its	PRON
inlawrev-4023	749	7	position	position	NOUN
inlawrev-4023	749	8	with	with	ADP
inlawrev-4023	749	9	respect	respect	NOUN
inlawrev-4023	749	10	to	to	ADP
inlawrev-4023	749	11	its	its	PRON
inlawrev-4023	749	12	interpretation	interpretation	NOUN
inlawrev-4023	749	13	of	of	ADP
inlawrev-4023	749	14	the	the	DET
inlawrev-4023	749	15	listed	list	VERB
inlawrev-4023	749	16	tax.^^^	tax.^^^	PROPN
inlawrev-4023	749	17	however	however	ADV
inlawrev-4023	749	18	,	,	PUNCT
inlawrev-4023	749	19	the	the	DET
inlawrev-4023	749	20	department	department	NOUN
inlawrev-4023	749	21	claimed	claim	VERB
inlawrev-4023	749	22	that	that	SCONJ
inlawrev-4023	749	23	its	its	PRON
inlawrev-4023	749	24	change	change	NOUN
inlawrev-4023	749	25	in	in	ADP
inlawrev-4023	749	26	interpretation	interpretation	NOUN
inlawrev-4023	749	27	was	be	AUX
inlawrev-4023	749	28	permissible	permissible	ADJ
inlawrev-4023	749	29	under	under	ADP
inlawrev-4023	749	30	the	the	DET
inlawrev-4023	749	31	indiana	indiana	PROPN
inlawrev-4023	749	32	administrative	administrative	PROPN
inlawrev-4023	749	33	code	code	PROPN
inlawrev-4023	749	34	because	because	SCONJ
inlawrev-4023	749	35	u	u	NOUN
inlawrev-4023	749	36	-	-	NOUN
inlawrev-4023	749	37	haul	haul	NOUN
inlawrev-4023	749	38	indiana	indiana	PROPN
inlawrev-4023	749	39	had	have	AUX
inlawrev-4023	749	40	"	"	PUNCT
inlawrev-4023	749	41	omitted	omit	VERB
inlawrev-4023	749	42	a	a	DET
inlawrev-4023	749	43	material	material	ADJ
inlawrev-4023	749	44	fact	fact	NOUN
inlawrev-4023	749	45	and	and	CCONJ
inlawrev-4023	749	46	asserted	assert	VERB
inlawrev-4023	749	47	materially	materially	ADV
inlawrev-4023	749	48	different	different	ADJ
inlawrev-4023	749	49	facts	fact	NOUN
inlawrev-4023	749	50	"	"	PUNCT
inlawrev-4023	749	51	from	from	ADP
inlawrev-4023	749	52	the	the	DET
inlawrev-4023	749	53	facts	fact	NOUN
inlawrev-4023	749	54	which	which	PRON
inlawrev-4023	749	55	the	the	DET
inlawrev-4023	749	56	department	department	NOUN
inlawrev-4023	749	57	relied	rely	VERB
inlawrev-4023	749	58	upon	upon	SCONJ
inlawrev-4023	749	59	in	in	ADP
inlawrev-4023	749	60	the	the	DET
inlawrev-4023	749	61	1986	1986	NUM
inlawrev-4023	749	62	letter	letter	NOUN
inlawrev-4023	749	63	of	of	ADP
inlawrev-4023	749	64	findings.^^^	findings.^^^	PROPN
inlawrev-4023	749	65	the	the	DET
inlawrev-4023	749	66	department	department	NOUN
inlawrev-4023	749	67	alternatively	alternatively	ADV
inlawrev-4023	749	68	argued	argue	VERB
inlawrev-4023	749	69	that	that	SCONJ
inlawrev-4023	749	70	a	a	DET
inlawrev-4023	749	71	change	change	NOUN
inlawrev-4023	749	72	in	in	ADP
inlawrev-4023	749	73	its	its	PRON
inlawrev-4023	749	74	interpretation	interpretation	NOUN
inlawrev-4023	749	75	was	be	AUX
inlawrev-4023	749	76	permitted	permit	VERB
inlawrev-4023	749	77	due	due	ADP
inlawrev-4023	749	78	to	to	ADP
inlawrev-4023	749	79	changes	change	NOUN
inlawrev-4023	749	80	in	in	ADP
inlawrev-4023	749	81	applicable	applicable	ADJ
inlawrev-4023	749	82	case	case	NOUN
inlawrev-4023	749	83	law.^^"^	law.^^"^	ADP
inlawrev-4023	749	84	the	the	DET
inlawrev-4023	749	85	department	department	NOUN
inlawrev-4023	749	86	argued	argue	VERB
inlawrev-4023	749	87	that	that	SCONJ
inlawrev-4023	749	88	"	"	PUNCT
inlawrev-4023	749	89	u	u	NOUN
inlawrev-4023	749	90	-	-	NOUN
inlawrev-4023	749	91	haul	haul	ADJ
inlawrev-4023	749	92	indiana	indiana	PROPN
inlawrev-4023	749	93	had	have	AUX
inlawrev-4023	749	94	withheld	withhold	VERB
inlawrev-4023	749	95	the	the	DET
inlawrev-4023	749	96	fact	fact	NOUN
inlawrev-4023	749	97	that	that	SCONJ
inlawrev-4023	749	98	the	the	DET
inlawrev-4023	749	99	rental	rental	ADJ
inlawrev-4023	749	100	companies	company	NOUN
inlawrev-4023	749	101	were	be	AUX
inlawrev-4023	749	102	agents	agent	NOUN
inlawrev-4023	749	103	of	of	ADP
inlawrev-4023	749	104	uhi	uhi	NOUN
inlawrev-4023	749	105	for	for	ADP
inlawrev-4023	749	106	over	over	ADP
inlawrev-4023	749	107	twenty	twenty	NUM
inlawrev-4023	749	108	years	year	NOUN
inlawrev-4023	749	109	.	.	PUNCT
inlawrev-4023	749	110	"^^^	"^^^	PUNCT
inlawrev-4023	750	1	the	the	DET
inlawrev-4023	750	2	department	department	NOUN
inlawrev-4023	750	3	supported	support	VERB
inlawrev-4023	750	4	this	this	DET
inlawrev-4023	750	5	claim	claim	NOUN
inlawrev-4023	750	6	by	by	ADP
inlawrev-4023	750	7	referencing	reference	VERB
inlawrev-4023	750	8	five	five	NUM
inlawrev-4023	750	9	letters	letter	NOUN
inlawrev-4023	750	10	of	of	ADP
inlawrev-4023	750	11	findings	finding	NOUN
inlawrev-4023	750	12	issued	issue	VERB
inlawrev-4023	750	13	between	between	ADP
inlawrev-4023	750	14	1980	1980	NUM
inlawrev-4023	750	15	and	and	CCONJ
inlawrev-4023	750	16	1997	1997	NUM
inlawrev-4023	750	17	which	which	PRON
inlawrev-4023	750	18	lacked	lack	VERB
inlawrev-4023	750	19	any	any	DET
inlawrev-4023	750	20	reference	reference	NOUN
inlawrev-4023	750	21	to	to	ADP
inlawrev-4023	750	22	an	an	DET
inlawrev-4023	750	23	agency	agency	NOUN
inlawrev-4023	750	24	relationship	relationship	NOUN
inlawrev-4023	750	25	.	.	PUNCT
inlawrev-4023	751	1	^^^	^^^	PUNCT
inlawrev-4023	751	2	u	u	NOUN
inlawrev-4023	751	3	-	-	NOUN
inlawrev-4023	751	4	haul	haul	PROPN
inlawrev-4023	751	5	indiana	indiana	PROPN
inlawrev-4023	751	6	responded	respond	VERB
inlawrev-4023	751	7	to	to	ADP
inlawrev-4023	751	8	the	the	DET
inlawrev-4023	751	9	department	department	NOUN
inlawrev-4023	751	10	's	's	PART
inlawrev-4023	751	11	argument	argument	NOUN
inlawrev-4023	751	12	with	with	ADP
inlawrev-4023	751	13	a	a	DET
inlawrev-4023	751	14	1979	1979	NUM
inlawrev-4023	751	15	letter	letter	NOUN
inlawrev-4023	751	16	which	which	PRON
inlawrev-4023	751	17	discussed	discuss	VERB
inlawrev-4023	751	18	the	the	DET
inlawrev-4023	751	19	agency	agency	NOUN
inlawrev-4023	751	20	relationship	relationship	NOUN
inlawrev-4023	751	21	between	between	ADP
inlawrev-4023	751	22	the	the	DET
inlawrev-4023	751	23	rental	rental	ADJ
inlawrev-4023	751	24	companies	company	NOUN
inlawrev-4023	751	25	and	and	CCONJ
inlawrev-4023	751	26	uhi	uhi	VERB
inlawrev-4023	751	27	for	for	ADP
inlawrev-4023	751	28	almost	almost	ADV
inlawrev-4023	751	29	eight	eight	NUM
inlawrev-4023	751	30	pages.^^^	pages.^^^	NOUN
inlawrev-4023	751	31	the	the	DET
inlawrev-4023	751	32	tax	tax	NOUN
inlawrev-4023	751	33	court	court	NOUN
inlawrev-4023	751	34	found	find	VERB
inlawrev-4023	751	35	,	,	PUNCT
inlawrev-4023	751	36	therefore	therefore	ADV
inlawrev-4023	751	37	,	,	PUNCT
inlawrev-4023	751	38	that	that	SCONJ
inlawrev-4023	751	39	the	the	DET
inlawrev-4023	751	40	department	department	NOUN
inlawrev-4023	751	41	's	's	PART
inlawrev-4023	751	42	change	change	NOUN
inlawrev-4023	751	43	in	in	ADP
inlawrev-4023	751	44	interpretation	interpretation	NOUN
inlawrev-4023	751	45	of	of	ADP
inlawrev-4023	751	46	the	the	DET
inlawrev-4023	751	47	listed	list	VERB
inlawrev-4023	751	48	tax	tax	NOUN
inlawrev-4023	751	49	,	,	PUNCT
inlawrev-4023	751	50	from	from	ADP
inlawrev-4023	751	51	its	its	PRON
inlawrev-4023	751	52	position	position	NOUN
inlawrev-4023	751	53	in	in	ADP
inlawrev-4023	751	54	the	the	DET
inlawrev-4023	751	55	1986	1986	NUM
inlawrev-4023	751	56	letter	letter	NOUN
inlawrev-4023	751	57	of	of	ADP
inlawrev-4023	751	58	findings	finding	NOUN
inlawrev-4023	751	59	,	,	PUNCT
inlawrev-4023	751	60	was	be	AUX
inlawrev-4023	751	61	improper.^^^	improper.^^^	VERB
inlawrev-4023	751	62	the	the	DET
inlawrev-4023	751	63	department	department	NOUN
inlawrev-4023	751	64	also	also	ADV
inlawrev-4023	751	65	claimed	claim	VERB
inlawrev-4023	751	66	that	that	SCONJ
inlawrev-4023	751	67	the	the	DET
inlawrev-4023	751	68	tax	tax	NOUN
inlawrev-4023	751	69	court	court	NOUN
inlawrev-4023	751	70	's	's	PART
inlawrev-4023	751	71	decision	decision	NOUN
inlawrev-4023	751	72	in	in	ADP
inlawrev-4023	751	73	first	first	ADJ
inlawrev-4023	751	74	national	national	ADJ
inlawrev-4023	751	75	leasing	leasing	NOUN
inlawrev-4023	751	76	and	and	CCONJ
inlawrev-4023	751	77	financial	financial	PROPN
inlawrev-4023	751	78	corp	corp	PROPN
inlawrev-4023	751	79	.	.	PROPN
inlawrev-4023	751	80	v.	v.	PROPN
inlawrev-4023	751	81	indiana	indiana	PROPN
inlawrev-4023	751	82	department	department	PROPN
inlawrev-4023	751	83	ofstate	ofstate	PROPN
inlawrev-4023	751	84	revenue^^^	revenue^^^	PROPN
inlawrev-4023	751	85	in	in	ADP
inlawrev-4023	751	86	1992	1992	NUM
inlawrev-4023	751	87	allowed	allow	VERB
inlawrev-4023	751	88	the	the	DET
inlawrev-4023	751	89	department	department	NOUN
inlawrev-4023	751	90	to	to	PART
inlawrev-4023	751	91	change	change	VERB
inlawrev-4023	751	92	its	its	PRON
inlawrev-4023	751	93	position	position	NOUN
inlawrev-4023	751	94	articulated	articulate	VERB
inlawrev-4023	751	95	in	in	ADP
inlawrev-4023	751	96	the	the	DET
inlawrev-4023	751	97	1986	1986	NUM
inlawrev-4023	751	98	letter	letter	NOUN
inlawrev-4023	751	99	of	of	ADP
inlawrev-4023	751	100	327	327	NUM
inlawrev-4023	751	101	.	.	PUNCT
inlawrev-4023	752	1	i	i	PRON
inlawrev-4023	752	2	d.	d.	PROPN
inlawrev-4023	752	3	328	328	NUM
inlawrev-4023	752	4	.	.	PUNCT
inlawrev-4023	753	1	i	i	PRON
inlawrev-4023	753	2	d.	d.	PROPN
inlawrev-4023	753	3	329	329	NUM
inlawrev-4023	753	4	.	.	PUNCT
inlawrev-4023	754	1	ind	ind	PROPN
inlawrev-4023	754	2	.	.	PUNCT
inlawrev-4023	755	1	code	code	PROPN
inlawrev-4023	755	2	§	§	PROPN
inlawrev-4023	755	3	6	6	NUM
inlawrev-4023	755	4	-	-	SYM
inlawrev-4023	755	5	8.1	8.1	NUM
inlawrev-4023	755	6	-	-	PUNCT
inlawrev-4023	755	7	3	3	NUM
inlawrev-4023	755	8	-	-	NUM
inlawrev-4023	755	9	3(b	3(b	NUM
inlawrev-4023	755	10	)	)	PUNCT
inlawrev-4023	755	11	(	(	PUNCT
inlawrev-4023	755	12	2006	2006	NUM
inlawrev-4023	755	13	)	)	PUNCT
inlawrev-4023	755	14	.	.	PUNCT
inlawrev-4023	756	1	330	330	NUM
inlawrev-4023	756	2	.	.	X
inlawrev-4023	757	1	u	u	NOUN
inlawrev-4023	757	2	-	-	NOUN
inlawrev-4023	757	3	haul	haul	ADJ
inlawrev-4023	757	4	896	896	NUM
inlawrev-4023	757	5	n.e.2d	n.e.2d	NOUN
inlawrev-4023	757	6	at	at	ADP
inlawrev-4023	757	7	1257	1257	NUM
inlawrev-4023	757	8	-	-	SYM
inlawrev-4023	757	9	58	58	NUM
inlawrev-4023	757	10	.	.	PUNCT
inlawrev-4023	758	1	331	331	NUM
inlawrev-4023	758	2	.	.	PUNCT
inlawrev-4023	759	1	/^.	/^.	PUNCT
inlawrev-4023	760	1	at	at	ADP
inlawrev-4023	760	2	1258	1258	NUM
inlawrev-4023	760	3	.	.	PUNCT
inlawrev-4023	761	1	332	332	NUM
inlawrev-4023	761	2	.	.	PUNCT
inlawrev-4023	762	1	i	i	PRON
inlawrev-4023	762	2	d.	d.	PROPN
inlawrev-4023	762	3	333	333	NUM
inlawrev-4023	762	4	.	.	PUNCT
inlawrev-4023	763	1	i	i	PRON
inlawrev-4023	763	2	d.	d.	PROPN
inlawrev-4023	763	3	(	(	PUNCT
inlawrev-4023	763	4	citing	cite	VERB
inlawrev-4023	763	5	45	45	NUM
inlawrev-4023	763	6	ind	ind	NOUN
inlawrev-4023	763	7	.	.	PUNCT
inlawrev-4023	764	1	admin	admin	PROPN
inlawrev-4023	764	2	.	.	PUNCT
inlawrev-4023	765	1	code	code	PROPN
inlawrev-4023	765	2	15	15	NUM
inlawrev-4023	765	3	-	-	SYM
inlawrev-4023	765	4	3	3	NUM
inlawrev-4023	765	5	-	-	PUNCT
inlawrev-4023	765	6	2(d)(2	2(d)(2	NUM
inlawrev-4023	765	7	)	)	PUNCT
inlawrev-4023	765	8	(	(	PUNCT
inlawrev-4023	765	9	west	west	NOUN
inlawrev-4023	765	10	2009	2009	NUM
inlawrev-4023	765	11	)	)	PUNCT
inlawrev-4023	765	12	)	)	PUNCT
inlawrev-4023	765	13	.	.	PUNCT
inlawrev-4023	766	1	334	334	NUM
inlawrev-4023	766	2	.	.	PUNCT
inlawrev-4023	767	1	i	i	PRON
inlawrev-4023	767	2	d.	d.	PROPN
inlawrev-4023	767	3	335	335	NUM
inlawrev-4023	767	4	.	.	PUNCT
inlawrev-4023	768	1	i	i	PRON
inlawrev-4023	768	2	d.	d.	PROPN
inlawrev-4023	768	3	336	336	NUM
inlawrev-4023	768	4	.	.	PUNCT
inlawrev-4023	769	1	i	i	PRON
inlawrev-4023	769	2	d.	d.	PROPN
inlawrev-4023	769	3	337	337	NUM
inlawrev-4023	769	4	.	.	PUNCT
inlawrev-4023	769	5	m.	m.	NOUN
inlawrev-4023	769	6	at	at	ADP
inlawrev-4023	769	7	1259	1259	NUM
inlawrev-4023	769	8	.	.	PUNCT
inlawrev-4023	770	1	338	338	NUM
inlawrev-4023	770	2	.	.	PUNCT
inlawrev-4023	771	1	i	i	PRON
inlawrev-4023	771	2	d.	d.	PROPN
inlawrev-4023	771	3	339	339	NUM
inlawrev-4023	771	4	.	.	PUNCT
inlawrev-4023	771	5	598	598	NUM
inlawrev-4023	771	6	n.e.2d	n.e.2d	NOUN
inlawrev-4023	771	7	640	640	NUM
inlawrev-4023	771	8	(	(	PUNCT
inlawrev-4023	771	9	ind	ind	NOUN
inlawrev-4023	771	10	.	.	PUNCT
inlawrev-4023	771	11	tax	tax	NOUN
inlawrev-4023	771	12	ct.l992	ct.l992	PROPN
inlawrev-4023	771	13	)	)	PUNCT
inlawrev-4023	771	14	.	.	PUNCT
inlawrev-4023	772	1	2009	2009	NUM
inlawrev-4023	772	2	]	]	PUNCT
inlawrev-4023	772	3	tax	tax	NOUN
inlawrev-4023	772	4	law	law	NOUN
inlawrev-4023	772	5	1245	1245	NUM
inlawrev-4023	772	6	findings.^'^^	findings.^'^^	NUM
inlawrev-4023	772	7	the	the	DET
inlawrev-4023	772	8	department	department	NOUN
inlawrev-4023	772	9	argued	argue	VERB
inlawrev-4023	772	10	that	that	SCONJ
inlawrev-4023	772	11	first	first	ADJ
inlawrev-4023	772	12	national	national	ADJ
inlawrev-4023	772	13	leasing	leasing	NOUN
inlawrev-4023	772	14	:	:	PUNCT
inlawrev-4023	772	15	"	"	PUNCT
inlawrev-4023	772	16	[	[	X
inlawrev-4023	772	17	r]equired	r]equire	VERB
inlawrev-4023	772	18	the	the	DET
inlawrev-4023	772	19	department	department	NOUN
inlawrev-4023	772	20	to	to	PART
inlawrev-4023	772	21	change	change	VERB
inlawrev-4023	772	22	its	its	PRON
inlawrev-4023	772	23	focus	focus	NOUN
inlawrev-4023	772	24	from	from	ADP
inlawrev-4023	772	25	the	the	DET
inlawrev-4023	772	26	location	location	NOUN
inlawrev-4023	772	27	of	of	ADP
inlawrev-4023	772	28	the	the	DET
inlawrev-4023	772	29	taxpayer	taxpayer	NOUN
inlawrev-4023	772	30	to	to	ADP
inlawrev-4023	772	31	the	the	DET
inlawrev-4023	772	32	location	location	NOUN
inlawrev-4023	772	33	of	of	ADP
inlawrev-4023	772	34	the	the	DET
inlawrev-4023	772	35	critical	critical	ADJ
inlawrev-4023	772	36	transaction	transaction	NOUN
inlawrev-4023	772	37	when	when	SCONJ
inlawrev-4023	772	38	determining	determine	VERB
inlawrev-4023	772	39	whether	whether	SCONJ
inlawrev-4023	772	40	a	a	DET
inlawrev-4023	772	41	taxpayer	taxpayer	NOUN
inlawrev-4023	772	42	has	have	VERB
inlawrev-4023	772	43	a	a	DET
inlawrev-4023	772	44	tax	tax	NOUN
inlawrev-4023	772	45	situs	situs	NOUN
inlawrev-4023	772	46	within	within	ADP
inlawrev-4023	772	47	the	the	DET
inlawrev-4023	772	48	state	state	NOUN
inlawrev-4023	772	49	.	.	PUNCT
inlawrev-4023	773	1	"^"^^	"^"^^	PUNCT
inlawrev-4023	774	1	the	the	DET
inlawrev-4023	774	2	tax	tax	NOUN
inlawrev-4023	774	3	court	court	NOUN
inlawrev-4023	774	4	noted	note	VERB
inlawrev-4023	774	5	,	,	PUNCT
inlawrev-4023	774	6	however	however	ADV
inlawrev-4023	774	7	,	,	PUNCT
inlawrev-4023	774	8	that	that	SCONJ
inlawrev-4023	774	9	before	before	ADP
inlawrev-4023	774	10	first	first	ADJ
inlawrev-4023	774	11	national	national	ADJ
inlawrev-4023	774	12	leasing	lease	VERB
inlawrev-4023	774	13	the	the	DET
inlawrev-4023	774	14	department	department	NOUN
inlawrev-4023	774	15	was	be	AUX
inlawrev-4023	774	16	required	require	VERB
inlawrev-4023	774	17	"	"	PUNCT
inlawrev-4023	774	18	to	to	PART
inlawrev-4023	774	19	focus	focus	VERB
inlawrev-4023	774	20	upon	upon	SCONJ
inlawrev-4023	774	21	the	the	DET
inlawrev-4023	774	22	location	location	NOUN
inlawrev-4023	774	23	of	of	ADP
inlawrev-4023	774	24	the	the	DET
inlawrev-4023	774	25	critical	critical	ADJ
inlawrev-4023	774	26	transactionthe	transactionthe	DET
inlawrev-4023	774	27	activity	activity	NOUN
inlawrev-4023	774	28	giving	give	VERB
inlawrev-4023	774	29	rise	rise	NOUN
inlawrev-4023	774	30	to	to	ADP
inlawrev-4023	774	31	the	the	DET
inlawrev-4023	774	32	income	income	NOUN
inlawrev-4023	774	33	-	-	PUNCT
inlawrev-4023	774	34	as	as	ADV
inlawrev-4023	774	35	opposed	oppose	VERB
inlawrev-4023	774	36	to	to	ADP
inlawrev-4023	774	37	the	the	DET
inlawrev-4023	774	38	location	location	NOUN
inlawrev-4023	774	39	of	of	ADP
inlawrev-4023	774	40	the	the	DET
inlawrev-4023	774	41	taxpayer	taxpayer	NOUN
inlawrev-4023	774	42	.	.	PUNCT
inlawrev-4023	775	1	"	"	PUNCT
inlawrev-4023	775	2	^"^^	^"^^	NOUN
inlawrev-4023	775	3	therefore	therefore	ADV
inlawrev-4023	775	4	,	,	PUNCT
inlawrev-4023	775	5	the	the	DET
inlawrev-4023	775	6	tax	tax	NOUN
inlawrev-4023	775	7	court	court	NOUN
inlawrev-4023	775	8	noted	note	VERB
inlawrev-4023	775	9	,	,	PUNCT
inlawrev-4023	775	10	''	''	PUNCT
inlawrev-4023	775	11	first	first	ADJ
inlawrev-4023	775	12	national	national	ADJ
inlawrev-4023	775	13	leasing	leasing	NOUN
inlawrev-4023	775	14	did	do	AUX
inlawrev-4023	775	15	not	not	PART
inlawrev-4023	775	16	change	change	VERB
inlawrev-4023	775	17	indiana	indiana	PROPN
inlawrev-4023	775	18	law	law	PROPN
inlawrev-4023	775	19	.	.	PUNCT
inlawrev-4023	776	1	"^"^^	"^"^^	PUNCT
inlawrev-4023	777	1	the	the	DET
inlawrev-4023	777	2	tax	tax	NOUN
inlawrev-4023	777	3	court	court	NOUN
inlawrev-4023	777	4	,	,	PUNCT
inlawrev-4023	777	5	therefore	therefore	ADV
inlawrev-4023	777	6	,	,	PUNCT
inlawrev-4023	777	7	rejected	reject	VERB
inlawrev-4023	777	8	the	the	DET
inlawrev-4023	777	9	department	department	NOUN
inlawrev-4023	777	10	's	's	PART
inlawrev-4023	777	11	argument	argument	NOUN
inlawrev-4023	777	12	that	that	SCONJ
inlawrev-4023	777	13	the	the	DET
inlawrev-4023	777	14	department	department	NOUN
inlawrev-4023	777	15	was	be	AUX
inlawrev-4023	777	16	permitted	permit	VERB
inlawrev-4023	777	17	to	to	PART
inlawrev-4023	777	18	change	change	VERB
inlawrev-4023	777	19	its	its	PRON
inlawrev-4023	777	20	interpretation	interpretation	NOUN
inlawrev-4023	777	21	from	from	ADP
inlawrev-4023	777	22	the	the	DET
inlawrev-4023	777	23	1986	1986	NUM
inlawrev-4023	777	24	letter	letter	NOUN
inlawrev-4023	777	25	of	of	ADP
inlawrev-4023	777	26	findings	finding	NOUN
inlawrev-4023	777	27	because	because	SCONJ
inlawrev-4023	777	28	applicable	applicable	ADJ
inlawrev-4023	777	29	case	case	NOUN
inlawrev-4023	777	30	law	law	NOUN
inlawrev-4023	777	31	had	have	AUX
inlawrev-4023	777	32	changed	change	VERB
inlawrev-4023	777	33	indiana	indiana	PROPN
inlawrev-4023	777	34	law.^'^'^	law.^'^'^	PROPN
inlawrev-4023	777	35	c.	c.	PROPN
inlawrev-4023	777	36	property	property	NOUN
inlawrev-4023	777	37	tax	tax	NOUN
inlawrev-4023	777	38	cases	case	NOUN
inlawrev-4023	777	39	l	l	PROPN
inlawrev-4023	777	40	izaak	izaak	PROPN
inlawrev-4023	777	41	walton	walton	PROPN
inlawrev-4023	777	42	league	league	PROPN
inlawrev-4023	777	43	of	of	ADP
inlawrev-4023	777	44	america	america	PROPN
inlawrev-4023	777	45	v.	v.	PROPN
inlawrev-4023	777	46	lake	lake	PROPN
inlawrev-4023	777	47	county	county	PROPN
inlawrev-4023	777	48	property	property	NOUN
inlawrev-4023	777	49	tax	tax	NOUN
inlawrev-4023	777	50	assessment	assessment	NOUN
inlawrev-4023	777	51	board	board	NOUN
inlawrev-4023	777	52	of	of	ADP
inlawrev-4023	777	53	appeals.—in	appeals.—in	PROPN
inlawrev-4023	777	54	iwl	iwl	PROPN
inlawrev-4023	777	55	,	,	PUNCT
inlawrev-4023	777	56	the	the	DET
inlawrev-4023	777	57	issue	issue	NOUN
inlawrev-4023	777	58	before	before	SCONJ
inlawrev-4023	777	59	the	the	DET
inlawrev-4023	777	60	tax	tax	NOUN
inlawrev-4023	777	61	court	court	NOUN
inlawrev-4023	777	62	was	be	AUX
inlawrev-4023	777	63	whether	whether	SCONJ
inlawrev-4023	777	64	the	the	DET
inlawrev-4023	777	65	izaak	izaak	PROPN
inlawrev-4023	777	66	walton	walton	PROPN
inlawrev-4023	777	67	league	league	PROPN
inlawrev-4023	777	68	of	of	ADP
inlawrev-4023	777	69	america	america	PROPN
inlawrev-4023	777	70	(	(	PUNCT
inlawrev-4023	777	71	iwl	iwl	PROPN
inlawrev-4023	777	72	)	)	PUNCT
inlawrev-4023	777	73	was	be	AUX
inlawrev-4023	777	74	entitled	entitle	VERB
inlawrev-4023	777	75	to	to	ADP
inlawrev-4023	777	76	a	a	DET
inlawrev-4023	777	77	charitable	charitable	ADJ
inlawrev-4023	777	78	purposes	purpose	NOUN
inlawrev-4023	777	79	exemption	exemption	NOUN
inlawrev-4023	777	80	from	from	ADP
inlawrev-4023	777	81	the	the	DET
inlawrev-4023	777	82	real	real	ADJ
inlawrev-4023	777	83	property	property	NOUN
inlawrev-4023	777	84	tax	tax	NOUN
inlawrev-4023	777	85	,	,	PUNCT
inlawrev-4023	777	86	with	with	ADP
inlawrev-4023	777	87	respect	respect	NOUN
inlawrev-4023	777	88	to	to	ADP
inlawrev-4023	777	89	30	30	NUM
inlawrev-4023	777	90	acres	acre	NOUN
inlawrev-4023	777	91	of	of	ADP
inlawrev-4023	777	92	wetlands	wetland	NOUN
inlawrev-4023	777	93	and	and	CCONJ
inlawrev-4023	777	94	water	water	NOUN
inlawrev-4023	777	95	which	which	PRON
inlawrev-4023	777	96	iwl	iwl	NOUN
inlawrev-4023	777	97	owned	own	VERB
inlawrev-4023	777	98	and	and	CCONJ
inlawrev-4023	777	99	maintained	maintain	VERB
inlawrev-4023	777	100	in	in	ADP
inlawrev-4023	777	101	lake	lake	PROPN
inlawrev-4023	777	102	county	county	PROPN
inlawrev-4023	777	103	,	,	PUNCT
inlawrev-4023	777	104	indiana.^"^^	indiana.^"^^	NOUN
inlawrev-4023	777	105	as	as	ADP
inlawrev-4023	777	106	a	a	DET
inlawrev-4023	777	107	not	not	PART
inlawrev-4023	777	108	-	-	PUNCT
inlawrev-4023	777	109	for	for	ADP
inlawrev-4023	777	110	-	-	PUNCT
inlawrev-4023	777	111	profit	profit	NOUN
inlawrev-4023	777	112	organization	organization	NOUN
inlawrev-4023	777	113	,	,	PUNCT
inlawrev-4023	777	114	iwl	iwl	PROPN
inlawrev-4023	777	115	dedicated	dedicate	VERB
inlawrev-4023	777	116	itself	itself	PRON
inlawrev-4023	777	117	,	,	PUNCT
inlawrev-4023	777	118	"	"	PUNCT
inlawrev-4023	777	119	to	to	ADP
inlawrev-4023	777	120	the	the	DET
inlawrev-4023	777	121	preservation	preservation	NOUN
inlawrev-4023	777	122	of	of	ADP
inlawrev-4023	777	123	natural	natural	ADJ
inlawrev-4023	777	124	resources	resource	NOUN
inlawrev-4023	777	125	within	within	ADP
inlawrev-4023	777	126	the	the	DET
inlawrev-4023	777	127	united	united	PROPN
inlawrev-4023	777	128	states	states	PROPN
inlawrev-4023	777	129	and	and	CCONJ
inlawrev-4023	777	130	educating	educate	VERB
inlawrev-4023	777	131	the	the	DET
inlawrev-4023	777	132	public	public	NOUN
inlawrev-4023	777	133	with	with	ADP
inlawrev-4023	777	134	respect	respect	NOUN
inlawrev-4023	777	135	to	to	ADP
inlawrev-4023	777	136	utilizing	utilize	VERB
inlawrev-4023	777	137	and	and	CCONJ
inlawrev-4023	777	138	enjoying	enjoy	VERB
inlawrev-4023	777	139	those	those	DET
inlawrev-4023	777	140	natural	natural	ADJ
inlawrev-4023	777	141	resources	resource	NOUN
inlawrev-4023	777	142	.	.	PUNCT
inlawrev-4023	778	1	"^"^^	"^"^^	PUNCT
inlawrev-4023	778	2	iwl	iwl	PROPN
inlawrev-4023	778	3	claimed	claim	VERB
inlawrev-4023	778	4	that	that	SCONJ
inlawrev-4023	778	5	the	the	DET
inlawrev-4023	778	6	thirty	thirty	NUM
inlawrev-4023	778	7	acres	acre	NOUN
inlawrev-4023	778	8	of	of	ADP
inlawrev-4023	778	9	wetlands	wetland	NOUN
inlawrev-4023	778	10	and	and	CCONJ
inlawrev-4023	778	11	water	water	NOUN
inlawrev-4023	778	12	which	which	PRON
inlawrev-4023	778	13	iwl	iwl	NOUN
inlawrev-4023	778	14	owned	own	VERB
inlawrev-4023	778	15	was	be	AUX
inlawrev-4023	778	16	entitled	entitle	VERB
inlawrev-4023	778	17	to	to	ADP
inlawrev-4023	778	18	an	an	DET
inlawrev-4023	778	19	exemption	exemption	NOUN
inlawrev-4023	778	20	from	from	ADP
inlawrev-4023	778	21	indiana	indiana	PROPN
inlawrev-4023	778	22	's	's	PART
inlawrev-4023	778	23	property	property	NOUN
inlawrev-4023	778	24	tax	tax	NOUN
inlawrev-4023	778	25	because	because	SCONJ
inlawrev-4023	778	26	such	such	ADJ
inlawrev-4023	778	27	property	property	NOUN
inlawrev-4023	778	28	was	be	AUX
inlawrev-4023	778	29	used	use	VERB
inlawrev-4023	778	30	for	for	ADP
inlawrev-4023	778	31	a	a	DET
inlawrev-4023	778	32	charitable	charitable	ADJ
inlawrev-4023	778	33	purpose.^"^^	purpose.^"^^	NOUN
inlawrev-4023	778	34	iwl	iwl	PROPN
inlawrev-4023	778	35	supported	support	VERB
inlawrev-4023	778	36	its	its	PRON
inlawrev-4023	778	37	position	position	NOUN
inlawrev-4023	778	38	with	with	ADP
inlawrev-4023	778	39	two	two	NUM
inlawrev-4023	778	40	arguments	argument	NOUN
inlawrev-4023	778	41	:	:	PUNCT
inlawrev-4023	778	42	(	(	PUNCT
inlawrev-4023	778	43	1	1	X
inlawrev-4023	778	44	)	)	PUNCT
inlawrev-4023	778	45	that	that	SCONJ
inlawrev-4023	778	46	the	the	DET
inlawrev-4023	778	47	property	property	NOUN
inlawrev-4023	778	48	was	be	AUX
inlawrev-4023	778	49	exempt	exempt	ADJ
inlawrev-4023	778	50	through	through	ADP
inlawrev-4023	778	51	ic	ic	PROPN
inlawrev-4023	778	52	6	6	NUM
inlawrev-4023	778	53	-	-	SYM
inlawrev-4023	778	54	1	1	NUM
inlawrev-4023	778	55	.	.	PUNCT
inlawrev-4023	779	1	l-10	l-10	ADJ
inlawrev-4023	779	2	-	-	PUNCT
inlawrev-4023	779	3	16(c)(3	16(c)(3	NUM
inlawrev-4023	779	4	)	)	PUNCT
inlawrev-4023	779	5	,	,	PUNCT
inlawrev-4023	779	6	and	and	CCONJ
inlawrev-4023	779	7	(	(	PUNCT
inlawrev-4023	779	8	2	2	X
inlawrev-4023	779	9	)	)	PUNCT
inlawrev-4023	780	1	that	that	SCONJ
inlawrev-4023	780	2	the	the	DET
inlawrev-4023	780	3	property	property	NOUN
inlawrev-4023	780	4	was	be	AUX
inlawrev-4023	780	5	entitled	entitle	VERB
inlawrev-4023	780	6	to	to	ADP
inlawrev-4023	780	7	an	an	DET
inlawrev-4023	780	8	exemption	exemption	NOUN
inlawrev-4023	780	9	on	on	ADP
inlawrev-4023	780	10	equitable	equitable	ADJ
inlawrev-4023	780	11	grounds	ground	NOUN
inlawrev-4023	780	12	.	.	PUNCT
inlawrev-4023	781	1	^"^^	^"^^	NOUN
inlawrev-4023	781	2	in	in	ADP
inlawrev-4023	781	3	resolving	resolve	VERB
inlawrev-4023	781	4	whether	whether	SCONJ
inlawrev-4023	781	5	or	or	CCONJ
inlawrev-4023	781	6	not	not	PART
inlawrev-4023	781	7	iwl	iwl	PROPN
inlawrev-4023	781	8	's	's	PART
inlawrev-4023	781	9	property	property	NOUN
inlawrev-4023	781	10	was	be	AUX
inlawrev-4023	781	11	entitled	entitle	VERB
inlawrev-4023	781	12	to	to	ADP
inlawrev-4023	781	13	an	an	DET
inlawrev-4023	781	14	exemption	exemption	NOUN
inlawrev-4023	781	15	from	from	ADP
inlawrev-4023	781	16	the	the	DET
inlawrev-4023	781	17	property	property	NOUN
inlawrev-4023	781	18	tax	tax	NOUN
inlawrev-4023	782	1	,	,	PUNCT
inlawrev-4023	782	2	the	the	DET
inlawrev-4023	782	3	tax	tax	NOUN
inlawrev-4023	782	4	court	court	NOUN
inlawrev-4023	782	5	discussed	discuss	VERB
inlawrev-4023	782	6	indiana	indiana	PROPN
inlawrev-4023	782	7	's	's	PART
inlawrev-4023	782	8	property	property	NOUN
inlawrev-4023	782	9	tax	tax	NOUN
inlawrev-4023	782	10	scheme.^"^^	scheme.^"^^	NOUN
inlawrev-4023	782	11	the	the	DET
inlawrev-4023	782	12	tax	tax	NOUN
inlawrev-4023	782	13	court	court	NOUN
inlawrev-4023	782	14	noted	note	VERB
inlawrev-4023	782	15	that	that	SCONJ
inlawrev-4023	782	16	all	all	DET
inlawrev-4023	782	17	tangible	tangible	ADJ
inlawrev-4023	782	18	property	property	NOUN
inlawrev-4023	782	19	is	be	AUX
inlawrev-4023	782	20	subject	subject	ADJ
inlawrev-4023	782	21	to	to	ADP
inlawrev-4023	782	22	property	property	NOUN
inlawrev-4023	782	23	taxation	taxation	NOUN
inlawrev-4023	782	24	in	in	ADP
inlawrev-4023	782	25	the	the	DET
inlawrev-4023	782	26	state	state	NOUN
inlawrev-4023	782	27	of	of	ADP
inlawrev-4023	782	28	indiana.^^^	indiana.^^^	PROPN
inlawrev-4023	782	29	however	however	ADV
inlawrev-4023	782	30	,	,	PUNCT
inlawrev-4023	782	31	the	the	DET
inlawrev-4023	782	32	indiana	indiana	PROPN
inlawrev-4023	782	33	constitution	constitution	PROPN
inlawrev-4023	782	34	provides	provide	VERB
inlawrev-4023	782	35	that	that	SCONJ
inlawrev-4023	782	36	the	the	DET
inlawrev-4023	782	37	indiana	indiana	PROPN
inlawrev-4023	782	38	general	general	PROPN
inlawrev-4023	782	39	assembly	assembly	PROPN
inlawrev-4023	782	40	may	may	AUX
inlawrev-4023	782	41	exempt	exempt	VERB
inlawrev-4023	782	42	from	from	ADP
inlawrev-4023	782	43	property	property	NOUN
inlawrev-4023	782	44	taxation	taxation	NOUN
inlawrev-4023	782	45	any	any	DET
inlawrev-4023	782	46	property	property	NOUN
inlawrev-4023	782	47	.	.	PUNCT
inlawrev-4023	783	1	340	340	NUM
inlawrev-4023	783	2	.	.	X
inlawrev-4023	784	1	u	u	NOUN
inlawrev-4023	784	2	-	-	NOUN
inlawrev-4023	784	3	haul	haul	ADJ
inlawrev-4023	784	4	,	,	PUNCT
inlawrev-4023	784	5	896	896	NUM
inlawrev-4023	784	6	n.e.2d	n.e.2d	NOUN
inlawrev-4023	784	7	at	at	ADP
inlawrev-4023	784	8	1259	1259	NUM
inlawrev-4023	784	9	.	.	PUNCT
inlawrev-4023	785	1	341	341	NUM
inlawrev-4023	785	2	.	.	PUNCT
inlawrev-4023	786	1	i	i	PRON
inlawrev-4023	786	2	d.	d.	PROPN
inlawrev-4023	786	3	342	342	NUM
inlawrev-4023	786	4	.	.	PUNCT
inlawrev-4023	787	1	i	i	PRON
inlawrev-4023	787	2	d.	d.	PROPN
inlawrev-4023	787	3	343	343	NUM
inlawrev-4023	787	4	.	.	PUNCT
inlawrev-4023	788	1	i	i	PRON
inlawrev-4023	788	2	d.	d.	PROPN
inlawrev-4023	788	3	344	344	NUM
inlawrev-4023	788	4	.	.	PUNCT
inlawrev-4023	789	1	/^.	/^.	PUNCT
inlawrev-4023	790	1	at	at	ADP
inlawrev-4023	790	2	1260	1260	NUM
inlawrev-4023	790	3	.	.	PUNCT
inlawrev-4023	791	1	345	345	NUM
inlawrev-4023	791	2	.	.	PUNCT
inlawrev-4023	792	1	izaak	izaak	PROPN
inlawrev-4023	792	2	walton	walton	PROPN
inlawrev-4023	792	3	league	league	PROPN
inlawrev-4023	792	4	of	of	ADP
inlawrev-4023	792	5	am	am	PROPN
inlawrev-4023	792	6	.	.	PUNCT
inlawrev-4023	793	1	v.	v.	PROPN
inlawrev-4023	793	2	lake	lake	PROPN
inlawrev-4023	793	3	county	county	PROPN
inlawrev-4023	793	4	prop	prop	NOUN
inlawrev-4023	793	5	.	.	PUNCT
inlawrev-4023	794	1	tax	tax	NOUN
inlawrev-4023	794	2	assessment	assessment	NOUN
inlawrev-4023	794	3	bd	bd	PROPN
inlawrev-4023	794	4	.	.	PROPN
inlawrev-4023	794	5	of	of	ADP
inlawrev-4023	794	6	appeals	appeal	NOUN
inlawrev-4023	794	7	,	,	PUNCT
inlawrev-4023	794	8	88	88	NUM
inlawrev-4023	794	9	1	1	NUM
inlawrev-4023	794	10	n.e.2d	n.e.2d	NOUN
inlawrev-4023	794	11	737	737	NUM
inlawrev-4023	794	12	,	,	PUNCT
inlawrev-4023	794	13	739	739	NUM
inlawrev-4023	794	14	(	(	PUNCT
inlawrev-4023	794	15	ind	ind	NOUN
inlawrev-4023	794	16	.	.	PUNCT
inlawrev-4023	795	1	tax	tax	PROPN
inlawrev-4023	795	2	ct	ct	PROPN
inlawrev-4023	795	3	.	.	PROPN
inlawrev-4023	795	4	2008	2008	NUM
inlawrev-4023	795	5	)	)	PUNCT
inlawrev-4023	795	6	.	.	PUNCT
inlawrev-4023	796	1	346	346	NUM
inlawrev-4023	796	2	.	.	PUNCT
inlawrev-4023	797	1	i	i	PRON
inlawrev-4023	797	2	d.	d.	PROPN
inlawrev-4023	797	3	347	347	NUM
inlawrev-4023	797	4	.	.	PUNCT
inlawrev-4023	798	1	mat	mat	NOUN
inlawrev-4023	798	2	740	740	NUM
inlawrev-4023	798	3	.	.	NOUN
inlawrev-4023	798	4	348	348	NUM
inlawrev-4023	798	5	.	.	PUNCT
inlawrev-4023	799	1	i	i	PRON
inlawrev-4023	799	2	d.	d.	PROPN
inlawrev-4023	799	3	349	349	NUM
inlawrev-4023	799	4	.	.	PUNCT
inlawrev-4023	800	1	i	i	PRON
inlawrev-4023	800	2	d.	d.	PROPN
inlawrev-4023	800	3	350	350	NUM
inlawrev-4023	800	4	.	.	PUNCT
inlawrev-4023	801	1	i	i	PRON
inlawrev-4023	801	2	d.	d.	PROPN
inlawrev-4023	801	3	1246	1246	NUM
inlawrev-4023	801	4	indiana	indiana	PROPN
inlawrev-4023	801	5	law	law	PROPN
inlawrev-4023	801	6	review	review	NOUN
inlawrev-4023	802	1	[	[	X
inlawrev-4023	802	2	vol	vol	NOUN
inlawrev-4023	802	3	.	.	PUNCT
inlawrev-4023	803	1	42:1215	42:1215	NUM
inlawrev-4023	803	2	"	"	PUNCT
inlawrev-4023	803	3	being	be	AUX
inlawrev-4023	803	4	used	use	VERB
inlawrev-4023	803	5	for	for	ADP
inlawrev-4023	803	6	municipal	municipal	ADJ
inlawrev-4023	803	7	,	,	PUNCT
inlawrev-4023	803	8	educational	educational	ADJ
inlawrev-4023	803	9	,	,	PUNCT
inlawrev-4023	803	10	literary	literary	ADJ
inlawrev-4023	803	11	,	,	PUNCT
inlawrev-4023	803	12	scientific	scientific	ADJ
inlawrev-4023	803	13	,	,	PUNCT
inlawrev-4023	803	14	religious	religious	ADJ
inlawrev-4023	803	15	,	,	PUNCT
inlawrev-4023	803	16	or	or	CCONJ
inlawrev-4023	803	17	charitable	charitable	ADJ
inlawrev-4023	803	18	purposes"^^	purposes"^^	NOUN
inlawrev-4023	803	19	'	'	PUNCT
inlawrev-4023	803	20	and	and	CCONJ
inlawrev-4023	803	21	through	through	ADP
inlawrev-4023	803	22	its	its	PRON
inlawrev-4023	803	23	constitutional	constitutional	ADJ
inlawrev-4023	803	24	authority	authority	NOUN
inlawrev-4023	803	25	,	,	PUNCT
inlawrev-4023	803	26	the	the	DET
inlawrev-4023	803	27	indiana	indiana	PROPN
inlawrev-4023	803	28	general	general	PROPN
inlawrev-4023	803	29	assembly	assembly	PROPN
inlawrev-4023	803	30	enacted	enact	VERB
inlawrev-4023	803	31	ic	ic	PROPN
inlawrev-4023	803	32	61.11016(d	61.11016(d	NUM
inlawrev-4023	803	33	)	)	PUNCT
inlawrev-4023	803	34	which	which	PRON
inlawrev-4023	803	35	provides	provide	VERB
inlawrev-4023	803	36	that	that	SCONJ
inlawrev-4023	803	37	all	all	PRON
inlawrev-4023	803	38	,	,	PUNCT
inlawrev-4023	803	39	or	or	CCONJ
inlawrev-4023	803	40	part	part	NOUN
inlawrev-4023	803	41	,	,	PUNCT
inlawrev-4023	803	42	of	of	ADP
inlawrev-4023	803	43	a	a	DET
inlawrev-4023	803	44	building	building	NOUN
inlawrev-4023	803	45	is	be	AUX
inlawrev-4023	803	46	exempt	exempt	ADJ
inlawrev-4023	803	47	from	from	ADP
inlawrev-4023	803	48	property	property	NOUN
inlawrev-4023	803	49	taxation	taxation	NOUN
inlawrev-4023	803	50	if	if	SCONJ
inlawrev-4023	803	51	the	the	DET
inlawrev-4023	803	52	property	property	NOUN
inlawrev-4023	803	53	is	be	AUX
inlawrev-4023	803	54	used	use	VERB
inlawrev-4023	803	55	for	for	ADP
inlawrev-4023	803	56	charitable	charitable	ADJ
inlawrev-4023	803	57	purposes	purpose	NOUN
inlawrev-4023	803	58	and	and	CCONJ
inlawrev-4023	803	59	if	if	SCONJ
inlawrev-4023	803	60	certain	certain	ADJ
inlawrev-4023	803	61	other	other	ADJ
inlawrev-4023	803	62	conditions	condition	NOUN
inlawrev-4023	803	63	are	be	AUX
inlawrev-4023	803	64	met.^^^	met.^^^	PROPN
inlawrev-4023	803	65	iwl	iwl	PROPN
inlawrev-4023	803	66	relied	rely	VERB
inlawrev-4023	803	67	on	on	ADP
inlawrev-4023	803	68	ic	ic	PROPN
inlawrev-4023	803	69	6	6	NUM
inlawrev-4023	803	70	-	-	SYM
inlawrev-4023	803	71	1	1	NUM
inlawrev-4023	803	72	.	.	PUNCT
inlawrev-4023	804	1	l-10	l-10	ADJ
inlawrev-4023	804	2	-	-	PUNCT
inlawrev-4023	804	3	16(c	16(c	NUM
inlawrev-4023	804	4	)	)	PUNCT
inlawrev-4023	804	5	,	,	PUNCT
inlawrev-4023	804	6	which	which	PRON
inlawrev-4023	804	7	,	,	PUNCT
inlawrev-4023	804	8	as	as	SCONJ
inlawrev-4023	804	9	amended	amend	VERB
inlawrev-4023	804	10	by	by	ADP
inlawrev-4023	804	11	the	the	DET
inlawrev-4023	804	12	indiana	indiana	PROPN
inlawrev-4023	804	13	general	general	PROPN
inlawrev-4023	804	14	assembly	assembly	PROPN
inlawrev-4023	804	15	in	in	ADP
inlawrev-4023	804	16	2003	2003	NUM
inlawrev-4023	804	17	,	,	PUNCT
inlawrev-4023	804	18	states	state	VERB
inlawrev-4023	804	19	that	that	SCONJ
inlawrev-4023	804	20	land	land	NOUN
inlawrev-4023	804	21	would	would	AUX
inlawrev-4023	804	22	be	be	AUX
inlawrev-4023	804	23	exempt	exempt	ADJ
inlawrev-4023	804	24	if	if	SCONJ
inlawrev-4023	804	25	the	the	DET
inlawrev-4023	804	26	land	land	NOUN
inlawrev-4023	804	27	were	be	AUX
inlawrev-4023	804	28	:	:	PUNCT
inlawrev-4023	804	29	"	"	PUNCT
inlawrev-4023	804	30	[	[	X
inlawrev-4023	804	31	o]wned	o]wne	VERB
inlawrev-4023	804	32	by	by	ADP
inlawrev-4023	804	33	a	a	DET
inlawrev-4023	804	34	nonprofit	nonprofit	ADJ
inlawrev-4023	804	35	entity	entity	NOUN
inlawrev-4023	804	36	established	establish	VERB
inlawrev-4023	804	37	for	for	ADP
inlawrev-4023	804	38	the	the	DET
inlawrev-4023	804	39	purpose	purpose	NOUN
inlawrev-4023	804	40	of	of	ADP
inlawrev-4023	804	41	retaining	retain	VERB
inlawrev-4023	804	42	and	and	CCONJ
inlawrev-4023	804	43	preserving	preserve	VERB
inlawrev-4023	804	44	land	land	NOUN
inlawrev-4023	804	45	and	and	CCONJ
inlawrev-4023	804	46	water	water	NOUN
inlawrev-4023	804	47	for	for	ADP
inlawrev-4023	804	48	their	their	PRON
inlawrev-4023	804	49	natural	natural	ADJ
inlawrev-4023	804	50	characteristics	characteristic	NOUN
inlawrev-4023	804	51	.	.	PUNCT
inlawrev-4023	804	52	.	.	PUNCT
inlawrev-4023	804	53	.	.	PUNCT
inlawrev-4023	805	1	[	[	X
inlawrev-4023	805	2	provided	provide	VERB
inlawrev-4023	805	3	the	the	DET
inlawrev-4023	805	4	land	land	NOUN
inlawrev-4023	805	5	]	]	PUNCT
inlawrev-4023	805	6	does	do	AUX
inlawrev-4023	805	7	not	not	PART
inlawrev-4023	805	8	exceed	exceed	VERB
inlawrev-4023	805	9	five	five	NUM
inlawrev-4023	805	10	hundred	hundred	NUM
inlawrev-4023	805	11	(	(	PUNCT
inlawrev-4023	805	12	500	500	NUM
inlawrev-4023	805	13	)	)	PUNCT
inlawrev-4023	805	14	acres	acre	NOUN
inlawrev-4023	806	1	[	[	X
inlawrev-4023	806	2	]	]	X
inlawrev-4023	806	3	and	and	CCONJ
inlawrev-4023	806	4	is	be	AUX
inlawrev-4023	806	5	not	not	PART
inlawrev-4023	806	6	used	use	VERB
inlawrev-4023	806	7	by	by	ADP
inlawrev-4023	806	8	the	the	DET
inlawrev-4023	806	9	nonprofit	nonprofit	NOUN
inlawrev-4023	806	10	to	to	PART
inlawrev-4023	806	11	make	make	VERB
inlawrev-4023	806	12	a	a	DET
inlawrev-4023	806	13	profit	profit	NOUN
inlawrev-4023	806	14	.	.	PUNCT
inlawrev-4023	806	15	"^^^	"^^^	PUNCT
inlawrev-4023	807	1	in	in	ADP
inlawrev-4023	807	2	denying	deny	VERB
inlawrev-4023	807	3	iwl	iwl	PROPN
inlawrev-4023	807	4	's	's	PART
inlawrev-4023	807	5	exemption	exemption	NOUN
inlawrev-4023	807	6	request	request	NOUN
inlawrev-4023	807	7	,	,	PUNCT
inlawrev-4023	807	8	both	both	CCONJ
inlawrev-4023	807	9	the	the	DET
inlawrev-4023	807	10	lake	lake	PROPN
inlawrev-4023	807	11	county	county	PROPN
inlawrev-4023	807	12	ptaboa	ptaboa	PROPN
inlawrev-4023	807	13	and	and	CCONJ
inlawrev-4023	807	14	the	the	DET
inlawrev-4023	807	15	ibtr	ibtr	VERB
inlawrev-4023	807	16	relied	rely	VERB
inlawrev-4023	807	17	on	on	ADP
inlawrev-4023	807	18	the	the	DET
inlawrev-4023	807	19	2000	2000	NUM
inlawrev-4023	807	20	version	version	NOUN
inlawrev-4023	807	21	of	of	ADP
inlawrev-4023	807	22	ic	ic	PROPN
inlawrev-4023	807	23	6	6	NUM
inlawrev-4023	807	24	-	-	SYM
inlawrev-4023	807	25	1.1	1.1	NUM
inlawrev-4023	807	26	-	-	PUNCT
inlawrev-4023	807	27	10	10	NUM
inlawrev-4023	807	28	-	-	NUM
inlawrev-4023	807	29	16.^^^	16.^^^	NUM
inlawrev-4023	807	30	under	under	ADP
inlawrev-4023	807	31	the	the	DET
inlawrev-4023	807	32	2000	2000	NUM
inlawrev-4023	807	33	version	version	NOUN
inlawrev-4023	807	34	of	of	ADP
inlawrev-4023	807	35	ic	ic	PROPN
inlawrev-4023	807	36	6	6	NUM
inlawrev-4023	807	37	-	-	SYM
inlawrev-4023	807	38	1	1	NUM
inlawrev-4023	807	39	.	.	NOUN
inlawrev-4023	807	40	1	1	NUM
inlawrev-4023	807	41	-	-	NUM
inlawrev-4023	807	42	1016(d	1016(d	NUM
inlawrev-4023	807	43	)	)	PUNCT
inlawrev-4023	807	44	,	,	PUNCT
inlawrev-4023	807	45	the	the	DET
inlawrev-4023	807	46	ibtr	ibtr	VERB
inlawrev-4023	807	47	determined	determine	VERB
inlawrev-4023	807	48	that	that	SCONJ
inlawrev-4023	807	49	an	an	DET
inlawrev-4023	807	50	exemption	exemption	NOUN
inlawrev-4023	807	51	was	be	AUX
inlawrev-4023	807	52	not	not	PART
inlawrev-4023	807	53	proper.^^^	proper.^^^	ADV
inlawrev-4023	807	54	therefore	therefore	ADV
inlawrev-4023	807	55	,	,	PUNCT
inlawrev-4023	807	56	the	the	DET
inlawrev-4023	807	57	specific	specific	ADJ
inlawrev-4023	807	58	question	question	NOUN
inlawrev-4023	807	59	before	before	SCONJ
inlawrev-4023	807	60	the	the	DET
inlawrev-4023	807	61	tax	tax	NOUN
inlawrev-4023	807	62	court	court	NOUN
inlawrev-4023	807	63	was	be	AUX
inlawrev-4023	807	64	whether	whether	SCONJ
inlawrev-4023	807	65	the	the	DET
inlawrev-4023	807	66	2000	2000	NUM
inlawrev-4023	807	67	or	or	CCONJ
inlawrev-4023	807	68	2003	2003	NUM
inlawrev-4023	807	69	version	version	NOUN
inlawrev-4023	807	70	of	of	ADP
inlawrev-4023	807	71	ic	ic	PROPN
inlawrev-4023	807	72	6	6	NUM
inlawrev-4023	807	73	-	-	SYM
inlawrev-4023	807	74	1.1	1.1	NUM
inlawrev-4023	807	75	-	-	PUNCT
inlawrev-4023	807	76	10	10	NUM
inlawrev-4023	807	77	-	-	SYM
inlawrev-4023	807	78	16	16	NUM
inlawrev-4023	807	79	applied	apply	VERB
inlawrev-4023	807	80	to	to	ADP
inlawrev-4023	807	81	iwl	iwl	PROPN
inlawrev-4023	807	82	's	's	PART
inlawrev-4023	807	83	exemption	exemption	NOUN
inlawrev-4023	807	84	request	request	NOUN
inlawrev-4023	807	85	.	.	PUNCT
inlawrev-4023	808	1	iwl	iwl	PROPN
inlawrev-4023	808	2	argued	argue	VERB
inlawrev-4023	808	3	that	that	SCONJ
inlawrev-4023	808	4	the	the	DET
inlawrev-4023	808	5	2003	2003	NUM
inlawrev-4023	808	6	version	version	NOUN
inlawrev-4023	808	7	of	of	ADP
inlawrev-4023	808	8	ic	ic	PROPN
inlawrev-4023	808	9	6	6	NUM
inlawrev-4023	808	10	-	-	SYM
inlawrev-4023	808	11	1.1	1.1	NUM
inlawrev-4023	808	12	-	-	PUNCT
inlawrev-4023	808	13	10	10	NUM
inlawrev-4023	808	14	-	-	SYM
inlawrev-4023	808	15	16	16	NUM
inlawrev-4023	808	16	applied	apply	VERB
inlawrev-4023	808	17	because	because	SCONJ
inlawrev-4023	808	18	when	when	SCONJ
inlawrev-4023	808	19	the	the	DET
inlawrev-4023	808	20	ptaboa	ptaboa	NOUN
inlawrev-4023	808	21	issued	issue	VERB
inlawrev-4023	808	22	its	its	PRON
inlawrev-4023	808	23	denial	denial	NOUN
inlawrev-4023	808	24	in	in	ADP
inlawrev-4023	808	25	2004	2004	NUM
inlawrev-4023	808	26	the	the	DET
inlawrev-4023	808	27	2003	2003	NUM
inlawrev-4023	808	28	version	version	NOUN
inlawrev-4023	808	29	was	be	AUX
inlawrev-4023	808	30	in	in	ADP
inlawrev-4023	808	31	effect.^^^	effect.^^^	PROPN
inlawrev-4023	808	32	the	the	DET
inlawrev-4023	808	33	tax	tax	NOUN
inlawrev-4023	808	34	court	court	NOUN
inlawrev-4023	808	35	,	,	PUNCT
inlawrev-4023	808	36	however	however	ADV
inlawrev-4023	808	37	,	,	PUNCT
inlawrev-4023	808	38	determined	determine	VERB
inlawrev-4023	808	39	that	that	SCONJ
inlawrev-4023	808	40	iwl	iwl	PROPN
inlawrev-4023	808	41	was	be	AUX
inlawrev-4023	808	42	incorrect	incorrect	ADJ
inlawrev-4023	808	43	in	in	ADP
inlawrev-4023	808	44	relying	rely	VERB
inlawrev-4023	808	45	on	on	ADP
inlawrev-4023	808	46	the	the	DET
inlawrev-4023	808	47	2003	2003	NUM
inlawrev-4023	808	48	version	version	NOUN
inlawrev-4023	808	49	of	of	ADP
inlawrev-4023	808	50	the	the	DET
inlawrev-4023	808	51	statute.^^^	statute.^^^	NOUN
inlawrev-4023	808	52	the	the	DET
inlawrev-4023	808	53	tax	tax	NOUN
inlawrev-4023	808	54	court	court	NOUN
inlawrev-4023	808	55	stated	state	VERB
inlawrev-4023	808	56	:	:	PUNCT
inlawrev-4023	808	57	"	"	PUNCT
inlawrev-4023	808	58	statutes	statute	NOUN
inlawrev-4023	808	59	and	and	CCONJ
inlawrev-4023	808	60	statutory	statutory	ADJ
inlawrev-4023	808	61	amendments	amendment	NOUN
inlawrev-4023	808	62	are	be	AUX
inlawrev-4023	808	63	to	to	PART
inlawrev-4023	808	64	be	be	AUX
inlawrev-4023	808	65	given	give	VERB
inlawrev-4023	808	66	prospective	prospective	ADJ
inlawrev-4023	808	67	effect	effect	NOUN
inlawrev-4023	808	68	only	only	ADV
inlawrev-4023	808	69	,	,	PUNCT
inlawrev-4023	808	70	unless	unless	SCONJ
inlawrev-4023	808	71	the	the	DET
inlawrev-4023	808	72	legislature	legislature	NOUN
inlawrev-4023	808	73	has	have	AUX
inlawrev-4023	808	74	unambiguously	unambiguously	ADV
inlawrev-4023	808	75	and	and	CCONJ
inlawrev-4023	808	76	unequivocally	unequivocally	ADV
inlawrev-4023	808	77	intended	intend	VERB
inlawrev-4023	808	78	retroactive	retroactive	ADJ
inlawrev-4023	808	79	effect	effect	NOUN
inlawrev-4023	808	80	as	as	ADV
inlawrev-4023	808	81	well	well	ADV
inlawrev-4023	808	82	.	.	PUNCT
inlawrev-4023	809	1	"^^^	"^^^	PUNCT
inlawrev-4023	810	1	as	as	ADP
inlawrev-4023	810	2	the	the	DET
inlawrev-4023	810	3	party	party	NOUN
inlawrev-4023	810	4	seeking	seek	VERB
inlawrev-4023	810	5	an	an	DET
inlawrev-4023	810	6	exemption	exemption	NOUN
inlawrev-4023	810	7	,	,	PUNCT
inlawrev-4023	810	8	iwl	iwl	PROPN
inlawrev-4023	810	9	had	have	VERB
inlawrev-4023	810	10	the	the	DET
inlawrev-4023	810	11	burden	burden	NOUN
inlawrev-4023	810	12	of	of	ADP
inlawrev-4023	810	13	showing	show	VERB
inlawrev-4023	810	14	that	that	SCONJ
inlawrev-4023	810	15	the	the	DET
inlawrev-4023	810	16	2003	2003	NUM
inlawrev-4023	810	17	statute	statute	NOUN
inlawrev-4023	810	18	was	be	AUX
inlawrev-4023	810	19	to	to	PART
inlawrev-4023	810	20	have	have	AUX
inlawrev-4023	810	21	retroactive	retroactive	ADJ
inlawrev-4023	810	22	effect.^^^	effect.^^^	PROPN
inlawrev-4023	810	23	iwl	iwl	PROPN
inlawrev-4023	810	24	sought	seek	VERB
inlawrev-4023	810	25	to	to	PART
inlawrev-4023	810	26	meet	meet	VERB
inlawrev-4023	810	27	its	its	PRON
inlawrev-4023	810	28	burden	burden	NOUN
inlawrev-4023	810	29	through	through	ADP
inlawrev-4023	810	30	the	the	DET
inlawrev-4023	810	31	text	text	NOUN
inlawrev-4023	810	32	of	of	ADP
inlawrev-4023	810	33	a	a	DET
inlawrev-4023	810	34	2005	2005	NUM
inlawrev-4023	810	35	non	non	ADJ
inlawrev-4023	810	36	-	-	ADJ
inlawrev-4023	810	37	code	code	ADJ
inlawrev-4023	810	38	section.^^	section.^^	NOUN
inlawrev-4023	810	39	°	°	NUM
inlawrev-4023	810	40	the	the	DET
inlawrev-4023	810	41	tax	tax	NOUN
inlawrev-4023	810	42	court	court	NOUN
inlawrev-4023	810	43	,	,	PUNCT
inlawrev-4023	810	44	however	however	ADV
inlawrev-4023	810	45	,	,	PUNCT
inlawrev-4023	810	46	determined	determine	VERB
inlawrev-4023	810	47	that	that	SCONJ
inlawrev-4023	810	48	iwl	iwl	PROPN
inlawrev-4023	810	49	did	do	AUX
inlawrev-4023	810	50	not	not	PART
inlawrev-4023	810	51	comply	comply	VERB
inlawrev-4023	810	52	with	with	ADP
inlawrev-4023	810	53	the	the	DET
inlawrev-4023	810	54	requirement	requirement	NOUN
inlawrev-4023	810	55	of	of	ADP
inlawrev-4023	810	56	the	the	DET
inlawrev-4023	810	57	non	non	ADJ
inlawrev-4023	810	58	-	-	ADJ
inlawrev-4023	810	59	code	code	ADJ
inlawrev-4023	810	60	provision.^^^	provision.^^^	PROPN
inlawrev-4023	810	61	under	under	ADP
inlawrev-4023	810	62	subsection	subsection	NOUN
inlawrev-4023	810	63	(	(	PUNCT
inlawrev-4023	810	64	c	c	NOUN
inlawrev-4023	810	65	)	)	PUNCT
inlawrev-4023	810	66	of	of	ADP
inlawrev-4023	810	67	the	the	DET
inlawrev-4023	810	68	non	non	ADJ
inlawrev-4023	810	69	-	-	ADJ
inlawrev-4023	810	70	code	code	ADJ
inlawrev-4023	810	71	provision	provision	NOUN
inlawrev-4023	810	72	,	,	PUNCT
inlawrev-4023	810	73	iwl	iwl	PROPN
inlawrev-4023	810	74	was	be	AUX
inlawrev-4023	810	75	required	require	VERB
inlawrev-4023	810	76	to	to	PART
inlawrev-4023	810	77	file	file	VERB
inlawrev-4023	810	78	two	two	NUM
inlawrev-4023	810	79	separate	separate	ADJ
inlawrev-4023	810	80	exemption	exemption	NOUN
inlawrev-4023	810	81	applications.^^^	applications.^^^	PROPN
inlawrev-4023	810	82	because	because	SCONJ
inlawrev-4023	810	83	iwl	iwl	PROPN
inlawrev-4023	810	84	did	do	AUX
inlawrev-4023	810	85	not	not	PART
inlawrev-4023	810	86	comply	comply	VERB
inlawrev-4023	810	87	with	with	ADP
inlawrev-4023	810	88	the	the	DET
inlawrev-4023	810	89	statutory	statutory	ADJ
inlawrev-4023	810	90	procedures	procedure	NOUN
inlawrev-4023	810	91	for	for	ADP
inlawrev-4023	810	92	obtaining	obtain	VERB
inlawrev-4023	810	93	an	an	DET
inlawrev-4023	810	94	exemption	exemption	NOUN
inlawrev-4023	810	95	,	,	PUNCT
inlawrev-4023	810	96	the	the	DET
inlawrev-4023	810	97	tax	tax	NOUN
inlawrev-4023	810	98	court	court	NOUN
inlawrev-4023	810	99	held	hold	VERB
inlawrev-4023	810	100	that	that	SCONJ
inlawrev-4023	810	101	iwl	iwl	PROPN
inlawrev-4023	810	102	had	have	AUX
inlawrev-4023	810	103	waived	waive	VERB
inlawrev-4023	810	104	its	its	PRON
inlawrev-4023	810	105	right	right	NOUN
inlawrev-4023	810	106	to	to	ADP
inlawrev-4023	810	107	an	an	DET
inlawrev-4023	810	108	exemption	exemption	NOUN
inlawrev-4023	810	109	.	.	PUNCT
inlawrev-4023	811	1	^^^	^^^	PUNCT
inlawrev-4023	811	2	as	as	SCONJ
inlawrev-4023	811	3	stated	state	VERB
inlawrev-4023	811	4	previously	previously	ADV
inlawrev-4023	811	5	,	,	PUNCT
inlawrev-4023	811	6	iwl	iwl	PROPN
inlawrev-4023	811	7	also	also	ADV
inlawrev-4023	811	8	argued	argue	VERB
inlawrev-4023	811	9	that	that	SCONJ
inlawrev-4023	811	10	it	it	PRON
inlawrev-4023	811	11	was	be	AUX
inlawrev-4023	811	12	entitled	entitle	VERB
inlawrev-4023	811	13	to	to	ADP
inlawrev-4023	811	14	an	an	DET
inlawrev-4023	811	15	exemption	exemption	NOUN
inlawrev-4023	811	16	on	on	ADP
inlawrev-4023	811	17	equitable	equitable	ADJ
inlawrev-4023	811	18	grounds	ground	NOUN
inlawrev-4023	811	19	;	;	PUNCT
inlawrev-4023	811	20	specifically	specifically	ADV
inlawrev-4023	811	21	through	through	ADP
inlawrev-4023	811	22	the	the	DET
inlawrev-4023	811	23	doctrines	doctrine	NOUN
inlawrev-4023	811	24	of	of	ADP
inlawrev-4023	811	25	legislative	legislative	ADJ
inlawrev-4023	811	26	351	351	NUM
inlawrev-4023	811	27	.	.	PUNCT
inlawrev-4023	812	1	i	i	PRON
inlawrev-4023	812	2	d.	d.	PROPN
inlawrev-4023	812	3	(	(	PUNCT
inlawrev-4023	812	4	quoting	quote	VERB
inlawrev-4023	812	5	ind	ind	PROPN
inlawrev-4023	812	6	.	.	PUNCT
inlawrev-4023	813	1	const	const	PROPN
inlawrev-4023	813	2	,	,	PUNCT
inlawrev-4023	813	3	art	art	NOUN
inlawrev-4023	813	4	.	.	PUNCT
inlawrev-4023	814	1	10	10	NUM
inlawrev-4023	814	2	,	,	PUNCT
inlawrev-4023	814	3	§	§	PROPN
inlawrev-4023	814	4	1(a)(1	1(a)(1	NUM
inlawrev-4023	814	5	)	)	PUNCT
inlawrev-4023	814	6	)	)	PUNCT
inlawrev-4023	814	7	.	.	PUNCT
inlawrev-4023	815	1	352	352	NUM
inlawrev-4023	815	2	.	.	PUNCT
inlawrev-4023	816	1	i	i	PRON
inlawrev-4023	816	2	d.	d.	PROPN
inlawrev-4023	816	3	353	353	NUM
inlawrev-4023	816	4	.	.	PUNCT
inlawrev-4023	817	1	i	i	PRON
inlawrev-4023	817	2	d.	d.	PROPN
inlawrev-4023	817	3	(	(	PUNCT
inlawrev-4023	817	4	quoting	quote	VERB
inlawrev-4023	817	5	ind	ind	PROPN
inlawrev-4023	817	6	.	.	PUNCT
inlawrev-4023	818	1	code	code	PROPN
inlawrev-4023	818	2	§	§	PROPN
inlawrev-4023	818	3	6	6	NUM
inlawrev-4023	818	4	-	-	PUNCT
inlawrev-4023	818	5	l.l-10	l.l-10	NUM
inlawrev-4023	818	6	-	-	PUNCT
inlawrev-4023	818	7	16(c)(3	16(c)(3	NUM
inlawrev-4023	818	8	)	)	PUNCT
inlawrev-4023	818	9	(	(	PUNCT
inlawrev-4023	818	10	2006	2006	NUM
inlawrev-4023	818	11	)	)	PUNCT
inlawrev-4023	818	12	)	)	PUNCT
inlawrev-4023	818	13	.	.	PUNCT
inlawrev-4023	819	1	354	354	NUM
inlawrev-4023	819	2	.	.	PUNCT
inlawrev-4023	820	1	i	i	PRON
inlawrev-4023	820	2	d.	d.	PROPN
inlawrev-4023	820	3	355	355	NUM
inlawrev-4023	820	4	.	.	PUNCT
inlawrev-4023	821	1	i	i	PRON
inlawrev-4023	821	2	d.	d.	PROPN
inlawrev-4023	821	3	356	356	NUM
inlawrev-4023	821	4	.	.	PUNCT
inlawrev-4023	822	1	mat	mat	NOUN
inlawrev-4023	822	2	740	740	NUM
inlawrev-4023	822	3	-	-	SYM
inlawrev-4023	822	4	41	41	NUM
inlawrev-4023	822	5	.	.	PUNCT
inlawrev-4023	822	6	357	357	NUM
inlawrev-4023	822	7	.	.	PUNCT
inlawrev-4023	822	8	mat	mat	PROPN
inlawrev-4023	822	9	741	741	NUM
inlawrev-4023	822	10	.	.	PUNCT
inlawrev-4023	823	1	358	358	NUM
inlawrev-4023	823	2	.	.	PUNCT
inlawrev-4023	824	1	i	i	PRON
inlawrev-4023	824	2	d.	d.	PROPN
inlawrev-4023	824	3	359	359	NUM
inlawrev-4023	824	4	.	.	PUNCT
inlawrev-4023	825	1	i	i	PRON
inlawrev-4023	825	2	d.	d.	PROPN
inlawrev-4023	825	3	360	360	NUM
inlawrev-4023	825	4	.	.	PUNCT
inlawrev-4023	826	1	i	i	PRON
inlawrev-4023	826	2	d.	d.	PROPN
inlawrev-4023	826	3	361	361	NUM
inlawrev-4023	826	4	.	.	PUNCT
inlawrev-4023	826	5	mat	mat	PROPN
inlawrev-4023	826	6	742	742	NUM
inlawrev-4023	826	7	.	.	PUNCT
inlawrev-4023	826	8	362	362	NUM
inlawrev-4023	826	9	.	.	PUNCT
inlawrev-4023	827	1	i	i	PRON
inlawrev-4023	827	2	d.	d.	PROPN
inlawrev-4023	827	3	at	at	ADP
inlawrev-4023	827	4	141	141	NUM
inlawrev-4023	827	5	-	-	SYM
inlawrev-4023	827	6	42	42	NUM
inlawrev-4023	827	7	.	.	PUNCT
inlawrev-4023	828	1	363	363	NUM
inlawrev-4023	828	2	.	.	PUNCT
inlawrev-4023	828	3	mat	mat	NOUN
inlawrev-4023	828	4	742	742	NUM
inlawrev-4023	828	5	.	.	PUNCT
inlawrev-4023	828	6	2009	2009	NUM
inlawrev-4023	828	7	]	]	PUNCT
inlawrev-4023	828	8	tax	tax	NOUN
inlawrev-4023	828	9	law	law	NOUN
inlawrev-4023	828	10	1247	1247	NUM
inlawrev-4023	828	11	acquiescence	acquiescence	NOUN
inlawrev-4023	828	12	,	,	PUNCT
inlawrev-4023	828	13	equitable	equitable	ADJ
inlawrev-4023	828	14	estoppel	estoppel	NOUN
inlawrev-4023	828	15	,	,	PUNCT
inlawrev-4023	828	16	and	and	CCONJ
inlawrev-4023	828	17	laches.^^"^	laches.^^"^	NOUN
inlawrev-4023	828	18	under	under	ADP
inlawrev-4023	828	19	the	the	DET
inlawrev-4023	828	20	doctrine	doctrine	NOUN
inlawrev-4023	828	21	oflegislative	oflegislative	VERB
inlawrev-4023	828	22	acquiescence	acquiescence	NOUN
inlawrev-4023	828	23	,	,	PUNCT
inlawrev-4023	828	24	the	the	DET
inlawrev-4023	828	25	tax	tax	NOUN
inlawrev-4023	828	26	court	court	NOUN
inlawrev-4023	828	27	stated	state	VERB
inlawrev-4023	828	28	that	that	SCONJ
inlawrev-4023	828	29	iwl	iwl	PROPN
inlawrev-4023	828	30	needed	need	VERB
inlawrev-4023	828	31	to	to	PART
inlawrev-4023	828	32	show	show	VERB
inlawrev-4023	828	33	"	"	PUNCT
inlawrev-4023	828	34	1	1	NUM
inlawrev-4023	828	35	)	)	PUNCT
inlawrev-4023	828	36	there	there	PRON
inlawrev-4023	828	37	is	be	VERB
inlawrev-4023	828	38	a	a	DET
inlawrev-4023	828	39	longstanding	longstanding	ADJ
inlawrev-4023	828	40	administrative	administrative	ADJ
inlawrev-4023	828	41	interpretation	interpretation	NOUN
inlawrev-4023	828	42	of	of	ADP
inlawrev-4023	828	43	ambiguous	ambiguous	ADJ
inlawrev-4023	828	44	statutory	statutory	ADJ
inlawrev-4023	828	45	language	language	NOUN
inlawrev-4023	828	46	2	2	NUM
inlawrev-4023	828	47	)	)	PUNCT
inlawrev-4023	828	48	to	to	PART
inlawrev-4023	828	49	which	which	PRON
inlawrev-4023	828	50	the	the	DET
inlawrev-4023	828	51	legislature	legislature	NOUN
inlawrev-4023	828	52	is	be	AUX
inlawrev-4023	828	53	presumed	presume	VERB
inlawrev-4023	828	54	to	to	PART
inlawrev-4023	828	55	have	have	AUX
inlawrev-4023	828	56	acquiesced	acquiesce	VERB
inlawrev-4023	828	57	because	because	SCONJ
inlawrev-4023	828	58	it	it	PRON
inlawrev-4023	828	59	has	have	AUX
inlawrev-4023	828	60	not	not	PART
inlawrev-4023	828	61	made	make	VERB
inlawrev-4023	828	62	a	a	DET
inlawrev-4023	828	63	subsequent	subsequent	ADJ
inlawrev-4023	828	64	change	change	NOUN
inlawrev-4023	828	65	to	to	ADP
inlawrev-4023	828	66	that	that	DET
inlawrev-4023	828	67	statutory	statutory	ADJ
inlawrev-4023	828	68	language	language	NOUN
inlawrev-4023	828	69	.	.	PUNCT
inlawrev-4023	828	70	"^^^	"^^^	PUNCT
inlawrev-4023	829	1	the	the	DET
inlawrev-4023	829	2	tax	tax	NOUN
inlawrev-4023	829	3	court	court	NOUN
inlawrev-4023	829	4	disagreed	disagree	VERB
inlawrev-4023	829	5	with	with	ADP
inlawrev-4023	829	6	iwl	iwl	PROPN
inlawrev-4023	829	7	'	'	PART
inlawrev-4023	829	8	s	s	PART
inlawrev-4023	829	9	argument	argument	NOUN
inlawrev-4023	829	10	.	.	PUNCT
inlawrev-4023	830	1	the	the	DET
inlawrev-4023	830	2	tax	tax	NOUN
inlawrev-4023	830	3	court	court	NOUN
inlawrev-4023	830	4	stated	state	VERB
inlawrev-4023	830	5	that	that	SCONJ
inlawrev-4023	830	6	,	,	PUNCT
inlawrev-4023	830	7	"	"	PUNCT
inlawrev-4023	830	8	[	[	X
inlawrev-4023	830	9	e]ven	e]ven	ADP
inlawrev-4023	830	10	assuming	assume	VERB
inlawrev-4023	830	11	the	the	DET
inlawrev-4023	830	12	language	language	NOUN
inlawrev-4023	830	13	of	of	ADP
inlawrev-4023	830	14	the	the	DET
inlawrev-4023	830	15	2000	2000	NUM
inlawrev-4023	830	16	version	version	NOUN
inlawrev-4023	830	17	.	.	PUNCT
inlawrev-4023	830	18	.	.	PUNCT
inlawrev-4023	831	1	.	.	PUNCT
inlawrev-4023	831	2	was	be	AUX
inlawrev-4023	831	3	ambiguous	ambiguous	ADJ
inlawrev-4023	831	4	,	,	PUNCT
inlawrev-4023	831	5	the	the	DET
inlawrev-4023	831	6	non	non	ADJ
inlawrev-4023	831	7	-	-	ADJ
inlawrev-4023	831	8	code	code	ADJ
inlawrev-4023	831	9	section	section	NOUN
inlawrev-4023	831	10	specifically	specifically	ADV
inlawrev-4023	831	11	required	require	VERB
inlawrev-4023	831	12	a	a	DET
inlawrev-4023	831	13	taxpayer	taxpayer	NOUN
inlawrev-4023	831	14	like	like	ADP
inlawrev-4023	831	15	iwl	iwl	NOUN
inlawrev-4023	831	16	to	to	PART
inlawrev-4023	831	17	reapply	reapply	VERB
inlawrev-4023	831	18	for	for	ADP
inlawrev-4023	831	19	exemption	exemption	NOUN
inlawrev-4023	831	20	.	.	PUNCT
inlawrev-4023	832	1	"^^^	"^^^	PUNCT
inlawrev-4023	832	2	therefore	therefore	ADV
inlawrev-4023	832	3	,	,	PUNCT
inlawrev-4023	832	4	iwl	iwl	PROPN
inlawrev-4023	832	5	's	's	PART
inlawrev-4023	832	6	argument	argument	NOUN
inlawrev-4023	832	7	based	base	VERB
inlawrev-4023	832	8	on	on	ADP
inlawrev-4023	832	9	the	the	DET
inlawrev-4023	832	10	doctrine	doctrine	NOUN
inlawrev-4023	832	11	of	of	ADP
inlawrev-4023	832	12	legislative	legislative	ADJ
inlawrev-4023	832	13	acquiescence	acquiescence	NOUN
inlawrev-4023	832	14	failed.^^^	failed.^^^	PROPN
inlawrev-4023	832	15	iwl	iwl	PROPN
inlawrev-4023	832	16	also	also	ADV
inlawrev-4023	832	17	argued	argue	VERB
inlawrev-4023	832	18	it	it	PRON
inlawrev-4023	832	19	was	be	AUX
inlawrev-4023	832	20	entitled	entitle	VERB
inlawrev-4023	832	21	to	to	ADP
inlawrev-4023	832	22	an	an	DET
inlawrev-4023	832	23	exemption	exemption	NOUN
inlawrev-4023	832	24	based	base	VERB
inlawrev-4023	832	25	on	on	ADP
inlawrev-4023	832	26	equitable	equitable	ADJ
inlawrev-4023	832	27	estoppel.^^^	estoppel.^^^	PROPN
inlawrev-4023	832	28	the	the	DET
inlawrev-4023	832	29	tax	tax	NOUN
inlawrev-4023	832	30	court	court	NOUN
inlawrev-4023	832	31	cited	cite	VERB
inlawrev-4023	832	32	the	the	DET
inlawrev-4023	832	33	elements	element	NOUN
inlawrev-4023	832	34	of	of	ADP
inlawrev-4023	832	35	equitable	equitable	ADJ
inlawrev-4023	832	36	estoppel	estoppel	NOUN
inlawrev-4023	832	37	as	as	ADP
inlawrev-4023	832	38	:	:	PUNCT
inlawrev-4023	832	39	(	(	PUNCT
inlawrev-4023	832	40	1	1	X
inlawrev-4023	832	41	)	)	PUNCT
inlawrev-4023	832	42	a	a	DET
inlawrev-4023	832	43	representation	representation	NOUN
inlawrev-4023	832	44	or	or	CCONJ
inlawrev-4023	832	45	concealment	concealment	NOUN
inlawrev-4023	832	46	of	of	ADP
inlawrev-4023	832	47	material	material	ADJ
inlawrev-4023	832	48	fact	fact	NOUN
inlawrev-4023	832	49	;	;	PUNCT
inlawrev-4023	832	50	(	(	PUNCT
inlawrev-4023	832	51	2	2	X
inlawrev-4023	832	52	)	)	PUNCT
inlawrev-4023	832	53	made	make	VERB
inlawrev-4023	832	54	by	by	ADP
inlawrev-4023	832	55	a	a	DET
inlawrev-4023	832	56	person	person	NOUN
inlawrev-4023	832	57	with	with	ADP
inlawrev-4023	832	58	knowledge	knowledge	NOUN
inlawrev-4023	832	59	of	of	ADP
inlawrev-4023	832	60	the	the	DET
inlawrev-4023	832	61	fact	fact	NOUN
inlawrev-4023	832	62	and	and	CCONJ
inlawrev-4023	832	63	with	with	ADP
inlawrev-4023	832	64	the	the	DET
inlawrev-4023	832	65	intention	intention	NOUN
inlawrev-4023	832	66	the	the	DET
inlawrev-4023	832	67	other	other	ADJ
inlawrev-4023	832	68	party	party	PROPN
inlawrev-4023	832	69	act	act	NOUN
inlawrev-4023	832	70	upon	upon	SCONJ
inlawrev-4023	832	71	it	it	PRON
inlawrev-4023	832	72	;	;	PUNCT
inlawrev-4023	832	73	(	(	PUNCT
inlawrev-4023	832	74	3	3	X
inlawrev-4023	832	75	)	)	PUNCT
inlawrev-4023	832	76	to	to	ADP
inlawrev-4023	832	77	a	a	DET
inlawrev-4023	832	78	party	party	NOUN
inlawrev-4023	832	79	ignorant	ignorant	ADJ
inlawrev-4023	832	80	of	of	ADP
inlawrev-4023	832	81	the	the	DET
inlawrev-4023	832	82	fact	fact	NOUN
inlawrev-4023	832	83	;	;	PUNCT
inlawrev-4023	832	84	(	(	PUNCT
inlawrev-4023	832	85	4	4	X
inlawrev-4023	832	86	)	)	PUNCT
inlawrev-4023	832	87	which	which	PRON
inlawrev-4023	832	88	induces	induce	VERB
inlawrev-4023	832	89	the	the	DET
inlawrev-4023	832	90	other	other	ADJ
inlawrev-4023	832	91	party	party	NOUN
inlawrev-4023	832	92	to	to	PART
inlawrev-4023	832	93	rely	rely	VERB
inlawrev-4023	832	94	or	or	CCONJ
inlawrev-4023	832	95	act	act	VERB
inlawrev-4023	832	96	upon	upon	SCONJ
inlawrev-4023	832	97	it	it	PRON
inlawrev-4023	832	98	to	to	ADP
inlawrev-4023	832	99	his	his	PRON
inlawrev-4023	832	100	detriment	detriment	NOUN
inlawrev-4023	832	101	.	.	PUNCT
inlawrev-4023	833	1	^^^	^^^	ADP
inlawrev-4023	833	2	the	the	DET
inlawrev-4023	833	3	tax	tax	NOUN
inlawrev-4023	833	4	court	court	NOUN
inlawrev-4023	833	5	explained	explain	VERB
inlawrev-4023	833	6	the	the	DET
inlawrev-4023	833	7	general	general	ADJ
inlawrev-4023	833	8	rule	rule	VERB
inlawrev-4023	833	9	ofequitable	ofequitable	ADJ
inlawrev-4023	833	10	estoppel	estoppel	NOUN
inlawrev-4023	833	11	claims	claim	NOUN
inlawrev-4023	833	12	against	against	ADP
inlawrev-4023	833	13	government	government	NOUN
inlawrev-4023	833	14	entities	entity	NOUN
inlawrev-4023	833	15	and	and	CCONJ
inlawrev-4023	833	16	its	its	PRON
inlawrev-4023	833	17	exception	exception	NOUN
inlawrev-4023	833	18	:	:	PUNCT
inlawrev-4023	833	19	equitable	equitable	ADJ
inlawrev-4023	833	20	estoppel	estoppel	NOUN
inlawrev-4023	833	21	can	can	AUX
inlawrev-4023	833	22	not	not	PART
inlawrev-4023	833	23	ordinary	ordinary	ADJ
inlawrev-4023	833	24	be	be	AUX
inlawrev-4023	833	25	applied	apply	VERB
inlawrev-4023	833	26	against	against	ADP
inlawrev-4023	833	27	government	government	NOUN
inlawrev-4023	833	28	entities	entity	NOUN
inlawrev-4023	833	29	.	.	PUNCT
inlawrev-4023	834	1	the	the	DET
inlawrev-4023	834	2	reason	reason	NOUN
inlawrev-4023	834	3	for	for	ADP
inlawrev-4023	834	4	this	this	DET
inlawrev-4023	834	5	general	general	ADJ
inlawrev-4023	834	6	rule	rule	NOUN
inlawrev-4023	834	7	is	be	AUX
inlawrev-4023	834	8	twofold	twofold	ADJ
inlawrev-4023	834	9	.	.	PUNCT
inlawrev-4023	835	1	if	if	SCONJ
inlawrev-4023	835	2	the	the	DET
inlawrev-4023	835	3	government	government	NOUN
inlawrev-4023	835	4	could	could	AUX
inlawrev-4023	835	5	be	be	AUX
inlawrev-4023	835	6	estopped	estop	VERB
inlawrev-4023	835	7	,	,	PUNCT
inlawrev-4023	835	8	then	then	ADV
inlawrev-4023	835	9	dishonest	dishonest	ADJ
inlawrev-4023	835	10	,	,	PUNCT
inlawrev-4023	835	11	incompetent	incompetent	ADJ
inlawrev-4023	835	12	or	or	CCONJ
inlawrev-4023	835	13	negligent	negligent	ADJ
inlawrev-4023	835	14	public	public	ADJ
inlawrev-4023	835	15	officials	official	NOUN
inlawrev-4023	835	16	could	could	AUX
inlawrev-4023	835	17	damage	damage	VERB
inlawrev-4023	835	18	the	the	DET
inlawrev-4023	835	19	interests	interest	NOUN
inlawrev-4023	835	20	of	of	ADP
inlawrev-4023	835	21	the	the	DET
inlawrev-4023	835	22	public	public	NOUN
inlawrev-4023	835	23	.	.	PUNCT
inlawrev-4023	836	1	at	at	ADP
inlawrev-4023	836	2	the	the	DET
inlawrev-4023	836	3	same	same	ADJ
inlawrev-4023	836	4	time	time	NOUN
inlawrev-4023	836	5	,	,	PUNCT
inlawrev-4023	836	6	if	if	SCONJ
inlawrev-4023	836	7	the	the	DET
inlawrev-4023	836	8	government	government	NOUN
inlawrev-4023	836	9	were	be	AUX
inlawrev-4023	836	10	bound	bind	VERB
inlawrev-4023	836	11	by	by	ADP
inlawrev-4023	836	12	its	its	PRON
inlawrev-4023	836	13	employees	employee	NOUN
inlawrev-4023	836	14	'	'	PART
inlawrev-4023	836	15	unauthorized	unauthorized	ADJ
inlawrev-4023	836	16	representations	representation	NOUN
inlawrev-4023	836	17	,	,	PUNCT
inlawrev-4023	836	18	then	then	ADV
inlawrev-4023	836	19	government	government	NOUN
inlawrev-4023	836	20	itself	itself	PRON
inlawrev-4023	836	21	,	,	PUNCT
inlawrev-4023	836	22	could	could	AUX
inlawrev-4023	836	23	be	be	AUX
inlawrev-4023	836	24	precluded	preclude	VERB
inlawrev-4023	836	25	from	from	ADP
inlawrev-4023	836	26	functioning	function	VERB
inlawrev-4023	836	27	.	.	PUNCT
inlawrev-4023	837	1	however	however	ADV
inlawrev-4023	837	2	,	,	PUNCT
inlawrev-4023	837	3	application	application	NOUN
inlawrev-4023	837	4	of	of	ADP
inlawrev-4023	837	5	the	the	DET
inlawrev-4023	837	6	doctrine	doctrine	NOUN
inlawrev-4023	837	7	against	against	ADP
inlawrev-4023	837	8	the	the	DET
inlawrev-4023	837	9	government	government	NOUN
inlawrev-4023	837	10	is	be	AUX
inlawrev-4023	837	11	not	not	PART
inlawrev-4023	837	12	absolutely	absolutely	ADV
inlawrev-4023	837	13	prohibited	prohibit	VERB
inlawrev-4023	837	14	.	.	PUNCT
inlawrev-4023	838	1	the	the	DET
inlawrev-4023	838	2	exception	exception	NOUN
inlawrev-4023	838	3	to	to	ADP
inlawrev-4023	838	4	the	the	DET
inlawrev-4023	838	5	general	general	ADJ
inlawrev-4023	838	6	rule	rule	NOUN
inlawrev-4023	838	7	exists	exist	VERB
inlawrev-4023	838	8	where	where	SCONJ
inlawrev-4023	838	9	the	the	DET
inlawrev-4023	838	10	public	public	ADJ
inlawrev-4023	838	11	interest	interest	NOUN
inlawrev-4023	838	12	would	would	AUX
inlawrev-4023	838	13	be	be	AUX
inlawrev-4023	838	14	threatened	threaten	VERB
inlawrev-4023	838	15	by	by	ADP
inlawrev-4023	838	16	the	the	DET
inlawrev-4023	838	17	government	government	NOUN
inlawrev-4023	838	18	's	's	PART
inlawrev-4023	838	19	conduct^^^	conduct^^^	NOUN
inlawrev-4023	838	20	the	the	DET
inlawrev-4023	838	21	tax	tax	NOUN
inlawrev-4023	838	22	court	court	NOUN
inlawrev-4023	838	23	held	hold	VERB
inlawrev-4023	838	24	that	that	SCONJ
inlawrev-4023	838	25	iwl	iwl	PROPN
inlawrev-4023	838	26	had	have	AUX
inlawrev-4023	838	27	not	not	PART
inlawrev-4023	838	28	met	meet	VERB
inlawrev-4023	838	29	the	the	DET
inlawrev-4023	838	30	elements	element	NOUN
inlawrev-4023	838	31	of	of	ADP
inlawrev-4023	838	32	equitable	equitable	ADJ
inlawrev-4023	838	33	estoppel	estoppel	NOUN
inlawrev-4023	838	34	or	or	CCONJ
inlawrev-4023	838	35	offered	offer	VERB
inlawrev-4023	838	36	a	a	DET
inlawrev-4023	838	37	public	public	ADJ
inlawrev-4023	838	38	policy	policy	NOUN
inlawrev-4023	838	39	reason	reason	NOUN
inlawrev-4023	838	40	favoring	favor	VERB
inlawrev-4023	838	41	,	,	PUNCT
inlawrev-4023	838	42	"	"	PUNCT
inlawrev-4023	838	43	estoppel	estoppel	VERB
inlawrev-4023	838	44	sufficient	sufficient	ADJ
inlawrev-4023	838	45	to	to	PART
inlawrev-4023	838	46	counter	counter	VERB
inlawrev-4023	838	47	and	and	CCONJ
inlawrev-4023	838	48	outweigh	outweigh	VERB
inlawrev-4023	838	49	the	the	DET
inlawrev-4023	838	50	general	general	ADJ
inlawrev-4023	838	51	rule	rule	NOUN
inlawrev-4023	838	52	as	as	ADV
inlawrev-4023	838	53	well	well	ADV
inlawrev-4023	838	54	.	.	PUNCT
inlawrev-4023	839	1	"^^	"^^	PROPN
inlawrev-4023	840	1	'	'	PUNCT
inlawrev-4023	840	2	iwl	iwl	PROPN
inlawrev-4023	840	3	's	's	PART
inlawrev-4023	840	4	last	last	ADJ
inlawrev-4023	840	5	equitable	equitable	ADJ
inlawrev-4023	840	6	argument	argument	NOUN
inlawrev-4023	840	7	was	be	AUX
inlawrev-4023	840	8	based	base	VERB
inlawrev-4023	840	9	on	on	ADP
inlawrev-4023	840	10	the	the	DET
inlawrev-4023	840	11	doctrine	doctrine	NOUN
inlawrev-4023	840	12	of	of	ADP
inlawrev-4023	840	13	laches.^^^	laches.^^^	PROPN
inlawrev-4023	840	14	iwl	iwl	PROPN
inlawrev-4023	840	15	364	364	PROPN
inlawrev-4023	840	16	.	.	PUNCT
inlawrev-4023	841	1	i	i	PRON
inlawrev-4023	841	2	d.	d.	PROPN
inlawrev-4023	841	3	365	365	NUM
inlawrev-4023	841	4	.	.	PUNCT
inlawrev-4023	842	1	i	i	PRON
inlawrev-4023	842	2	d.	d.	PROPN
inlawrev-4023	842	3	366	366	NUM
inlawrev-4023	842	4	.	.	PUNCT
inlawrev-4023	843	1	i	i	PRON
inlawrev-4023	843	2	d.	d.	PROPN
inlawrev-4023	843	3	at	at	ADP
inlawrev-4023	843	4	743	743	NUM
inlawrev-4023	843	5	(	(	PUNCT
inlawrev-4023	843	6	footnote	footnote	NOUN
inlawrev-4023	843	7	omitted	omit	VERB
inlawrev-4023	843	8	)	)	PUNCT
inlawrev-4023	843	9	.	.	PUNCT
inlawrev-4023	844	1	367	367	NUM
inlawrev-4023	844	2	.	.	PUNCT
inlawrev-4023	845	1	i	i	PRON
inlawrev-4023	845	2	d.	d.	PROPN
inlawrev-4023	845	3	368	368	NUM
inlawrev-4023	845	4	.	.	PUNCT
inlawrev-4023	846	1	i	i	PRON
inlawrev-4023	846	2	d.	d.	PROPN
inlawrev-4023	846	3	369	369	NUM
inlawrev-4023	846	4	.	.	PUNCT
inlawrev-4023	847	1	i	i	PRON
inlawrev-4023	847	2	d.	d.	PROPN
inlawrev-4023	847	3	(	(	PUNCT
inlawrev-4023	847	4	citing	cite	VERB
inlawrev-4023	847	5	hi	hi	ADJ
inlawrev-4023	847	6	-	-	PUNCT
inlawrev-4023	847	7	way	way	NOUN
inlawrev-4023	847	8	dispatch	dispatch	NOUN
inlawrev-4023	847	9	,	,	PUNCT
inlawrev-4023	847	10	inc	inc	PROPN
inlawrev-4023	847	11	.	.	PROPN
inlawrev-4023	848	1	v.	v.	PROPN
inlawrev-4023	848	2	ind	ind	PROPN
inlawrev-4023	848	3	.	.	PUNCT
inlawrev-4023	849	1	dep't	dep't	NOUN
inlawrev-4023	849	2	of	of	ADP
inlawrev-4023	849	3	state	state	NOUN
inlawrev-4023	849	4	revenue	revenue	NOUN
inlawrev-4023	849	5	,	,	PUNCT
inlawrev-4023	849	6	756	756	NUM
inlawrev-4023	849	7	n.e.2d	n.e.2d	NOUN
inlawrev-4023	849	8	587	587	NUM
inlawrev-4023	849	9	,	,	PUNCT
inlawrev-4023	849	10	598	598	NUM
inlawrev-4023	849	11	-	-	SYM
inlawrev-4023	849	12	99	99	NUM
inlawrev-4023	849	13	(	(	PUNCT
inlawrev-4023	849	14	ind	ind	NOUN
inlawrev-4023	849	15	.	.	PUNCT
inlawrev-4023	850	1	tax	tax	PROPN
inlawrev-4023	850	2	ct	ct	PROPN
inlawrev-4023	850	3	.	.	PROPN
inlawrev-4023	850	4	2001	2001	NUM
inlawrev-4023	850	5	)	)	PUNCT
inlawrev-4023	850	6	)	)	PUNCT
inlawrev-4023	850	7	.	.	PUNCT
inlawrev-4023	851	1	370	370	NUM
inlawrev-4023	851	2	.	.	PUNCT
inlawrev-4023	852	1	i	i	PRON
inlawrev-4023	852	2	d.	d.	PROPN
inlawrev-4023	852	3	(	(	PUNCT
inlawrev-4023	852	4	citing	cite	VERB
inlawrev-4023	852	5	hi	hi	ADJ
inlawrev-4023	852	6	-	-	PUNCT
inlawrev-4023	852	7	way	way	NOUN
inlawrev-4023	852	8	dispatch	dispatch	NOUN
inlawrev-4023	852	9	,	,	PUNCT
inlawrev-4023	852	10	756	756	NUM
inlawrev-4023	852	11	n.e.2d	n.e.2d	NOUN
inlawrev-4023	852	12	at	at	ADP
inlawrev-4023	852	13	588	588	NUM
inlawrev-4023	852	14	-	-	SYM
inlawrev-4023	852	15	99	99	NUM
inlawrev-4023	852	16	)	)	PUNCT
inlawrev-4023	852	17	.	.	PUNCT
inlawrev-4023	853	1	371	371	NUM
inlawrev-4023	853	2	.	.	PUNCT
inlawrev-4023	854	1	i	i	PRON
inlawrev-4023	854	2	d.	d.	PROPN
inlawrev-4023	854	3	at	at	ADP
inlawrev-4023	854	4	743	743	NUM
inlawrev-4023	854	5	(	(	PUNCT
inlawrev-4023	854	6	emphasis	emphasis	NOUN
inlawrev-4023	854	7	added	add	VERB
inlawrev-4023	854	8	)	)	PUNCT
inlawrev-4023	854	9	.	.	PUNCT
inlawrev-4023	855	1	372	372	NUM
inlawrev-4023	855	2	.	.	PUNCT
inlawrev-4023	856	1	/j	/j	INTJ
inlawrev-4023	856	2	.	.	PUNCT
inlawrev-4023	857	1	at	at	ADP
inlawrev-4023	857	2	744	744	NUM
inlawrev-4023	857	3	.	.	NOUN
inlawrev-4023	857	4	1	1	NUM
inlawrev-4023	857	5	248	248	NUM
inlawrev-4023	857	6	indiana	indiana	PROPN
inlawrev-4023	857	7	law	law	PROPN
inlawrev-4023	857	8	review	review	NOUN
inlawrev-4023	858	1	[	[	X
inlawrev-4023	858	2	vol	vol	NOUN
inlawrev-4023	858	3	.	.	PUNCT
inlawrev-4023	859	1	42	42	NUM
inlawrev-4023	859	2	:	:	SYM
inlawrev-4023	859	3	1	1	NUM
inlawrev-4023	859	4	2	2	NUM
inlawrev-4023	859	5	1	1	NUM
inlawrev-4023	859	6	5	5	NUM
inlawrev-4023	859	7	argued	argue	VERB
inlawrev-4023	859	8	that	that	SCONJ
inlawrev-4023	859	9	the	the	DET
inlawrev-4023	859	10	ptaboa	ptaboa	NOUN
inlawrev-4023	859	11	should	should	AUX
inlawrev-4023	859	12	have	have	AUX
inlawrev-4023	859	13	denied	deny	VERB
inlawrev-4023	859	14	iwl	iwl	PROPN
inlawrev-4023	859	15	's	's	PART
inlawrev-4023	859	16	exemption	exemption	NOUN
inlawrev-4023	859	17	request	request	NOUN
inlawrev-4023	859	18	prior	prior	ADV
inlawrev-4023	859	19	to	to	ADP
inlawrev-4023	859	20	2000	2000	NUM
inlawrev-4023	859	21	,	,	PUNCT
inlawrev-4023	859	22	and	and	CCONJ
inlawrev-4023	859	23	therefore	therefore	ADV
inlawrev-4023	859	24	,	,	PUNCT
inlawrev-4023	859	25	had	have	AUX
inlawrev-4023	859	26	waived	waive	VERB
inlawrev-4023	859	27	its	its	PRON
inlawrev-4023	859	28	right	right	NOUN
inlawrev-4023	859	29	to	to	PART
inlawrev-4023	859	30	deny	deny	VERB
inlawrev-4023	859	31	the	the	DET
inlawrev-4023	859	32	exemption	exemption	NOUN
inlawrev-4023	859	33	request	request	NOUN
inlawrev-4023	859	34	for	for	ADP
inlawrev-4023	859	35	the	the	DET
inlawrev-4023	859	36	year	year	NOUN
inlawrev-4023	859	37	at	at	ADP
inlawrev-4023	859	38	issue.^^^	issue.^^^	PROPN
inlawrev-4023	859	39	the	the	DET
inlawrev-4023	859	40	tax	tax	NOUN
inlawrev-4023	859	41	court	court	NOUN
inlawrev-4023	859	42	noted	note	VERB
inlawrev-4023	859	43	that	that	SCONJ
inlawrev-4023	859	44	the	the	DET
inlawrev-4023	859	45	indiana	indiana	PROPN
inlawrev-4023	859	46	supreme	supreme	PROPN
inlawrev-4023	859	47	court	court	PROPN
inlawrev-4023	859	48	had	have	AUX
inlawrev-4023	859	49	already	already	ADV
inlawrev-4023	859	50	rejected	reject	VERB
inlawrev-4023	859	51	a	a	DET
inlawrev-4023	859	52	laches	laches	ADJ
inlawrev-4023	859	53	argument	argument	NOUN
inlawrev-4023	859	54	with	with	ADP
inlawrev-4023	859	55	respect	respect	NOUN
inlawrev-4023	859	56	to	to	ADP
inlawrev-4023	859	57	the	the	DET
inlawrev-4023	859	58	collection	collection	NOUN
inlawrev-4023	859	59	of	of	ADP
inlawrev-4023	859	60	taxes	taxis	NOUN
inlawrev-4023	859	61	:	:	PUNCT
inlawrev-4023	859	62	*	*	PUNCT
inlawrev-4023	859	63	'	'	X
inlawrev-4023	859	64	[	[	X
inlawrev-4023	859	65	t]he	t]he	ADV
inlawrev-4023	859	66	taxing	tax	VERB
inlawrev-4023	859	67	authorities	authority	NOUN
inlawrev-4023	859	68	of	of	ADP
inlawrev-4023	859	69	the	the	DET
inlawrev-4023	859	70	state	state	NOUN
inlawrev-4023	859	71	.	.	PUNCT
inlawrev-4023	859	72	.	.	PUNCT
inlawrev-4023	859	73	.	.	PUNCT
inlawrev-4023	860	1	could	could	AUX
inlawrev-4023	860	2	not	not	PART
inlawrev-4023	860	3	by	by	ADP
inlawrev-4023	860	4	failing	fail	VERB
inlawrev-4023	860	5	to	to	PART
inlawrev-4023	860	6	do	do	VERB
inlawrev-4023	860	7	their	their	PRON
inlawrev-4023	860	8	duty	duty	NOUN
inlawrev-4023	860	9	,	,	PUNCT
inlawrev-4023	860	10	or	or	CCONJ
inlawrev-4023	860	11	by	by	ADP
inlawrev-4023	860	12	any	any	DET
inlawrev-4023	860	13	act	act	NOUN
inlawrev-4023	860	14	or	or	CCONJ
inlawrev-4023	860	15	failure	failure	NOUN
inlawrev-4023	860	16	to	to	PART
inlawrev-4023	860	17	act	act	VERB
inlawrev-4023	860	18	,	,	PUNCT
inlawrev-4023	860	19	waive	waive	VERB
inlawrev-4023	860	20	the	the	DET
inlawrev-4023	860	21	right	right	NOUN
inlawrev-4023	860	22	and	and	CCONJ
inlawrev-4023	860	23	duty	duty	NOUN
inlawrev-4023	860	24	of	of	ADP
inlawrev-4023	860	25	the	the	DET
inlawrev-4023	860	26	state	state	NOUN
inlawrev-4023	860	27	to	to	PART
inlawrev-4023	860	28	assess	assess	VERB
inlawrev-4023	860	29	and	and	CCONJ
inlawrev-4023	860	30	collect	collect	VERB
inlawrev-4023	860	31	taxes	taxis	NOUN
inlawrev-4023	860	32	for	for	ADP
inlawrev-4023	860	33	the	the	DET
inlawrev-4023	860	34	years	year	NOUN
inlawrev-4023	860	35	following	follow	VERB
inlawrev-4023	860	36	.	.	PUNCT
inlawrev-4023	861	1	"^^"^	"^^"^	PUNCT
inlawrev-4023	861	2	by	by	ADP
inlawrev-4023	861	3	rejecting	reject	VERB
inlawrev-4023	861	4	iwl	iwl	PROPN
inlawrev-4023	861	5	'	'	PART
inlawrev-4023	861	6	s	s	NOUN
inlawrev-4023	861	7	laches	lache	NOUN
inlawrev-4023	861	8	argument	argument	NOUN
inlawrev-4023	861	9	the	the	DET
inlawrev-4023	861	10	court	court	NOUN
inlawrev-4023	861	11	effectively	effectively	ADV
inlawrev-4023	861	12	held	hold	VERB
inlawrev-4023	861	13	that	that	SCONJ
inlawrev-4023	861	14	iwl	iwl	PROPN
inlawrev-4023	861	15	was	be	AUX
inlawrev-4023	861	16	not	not	PART
inlawrev-4023	861	17	entitled	entitle	VERB
inlawrev-4023	861	18	to	to	ADP
inlawrev-4023	861	19	a	a	DET
inlawrev-4023	861	20	charitable	charitable	ADJ
inlawrev-4023	861	21	purposes	purpose	NOUN
inlawrev-4023	861	22	exemption	exemption	NOUN
inlawrev-4023	861	23	for	for	ADP
inlawrev-4023	861	24	the	the	DET
inlawrev-4023	861	25	year	year	NOUN
inlawrev-4023	861	26	at	at	ADP
inlawrev-4023	861	27	375	375	NUM
inlawrev-4023	861	28	issue	issue	NOUN
inlawrev-4023	861	29	.	.	PUNCT
inlawrev-4023	862	1	2	2	X
inlawrev-4023	862	2	.	.	X
inlawrev-4023	862	3	cedar	cedar	PROPN
inlawrev-4023	862	4	lake	lake	PROPN
inlawrev-4023	862	5	conference	conference	PROPN
inlawrev-4023	862	6	ass'n	ass'n	PROPN
inlawrev-4023	862	7	v.	v.	PROPN
inlawrev-4023	862	8	lake	lake	PROPN
inlawrev-4023	862	9	county	county	PROPN
inlawrev-4023	862	10	property	property	NOUN
inlawrev-4023	862	11	tax	tax	NOUN
inlawrev-4023	862	12	assessment	assessment	NOUN
inlawrev-4023	862	13	board	board	NOUN
inlawrev-4023	862	14	of	of	ADP
inlawrev-4023	862	15	appeals.^^^—in	appeals.^^^—in	PROPN
inlawrev-4023	862	16	cedar	cedar	NOUN
inlawrev-4023	862	17	lake	lake	NOUN
inlawrev-4023	862	18	,	,	PUNCT
inlawrev-4023	862	19	the	the	DET
inlawrev-4023	862	20	question	question	NOUN
inlawrev-4023	862	21	before	before	SCONJ
inlawrev-4023	862	22	the	the	DET
inlawrev-4023	862	23	tax	tax	NOUN
inlawrev-4023	862	24	court	court	NOUN
inlawrev-4023	862	25	was	be	AUX
inlawrev-4023	862	26	whether	whether	SCONJ
inlawrev-4023	862	27	a	a	DET
inlawrev-4023	862	28	not	not	PART
inlawrev-4023	862	29	-	-	PUNCT
inlawrev-4023	862	30	for	for	ADP
inlawrev-4023	862	31	-	-	PUNCT
inlawrev-4023	862	32	profit	profit	NOUN
inlawrev-4023	862	33	corporation	corporation	NOUN
inlawrev-4023	862	34	was	be	AUX
inlawrev-4023	862	35	entitled	entitle	VERB
inlawrev-4023	862	36	to	to	ADP
inlawrev-4023	862	37	a	a	DET
inlawrev-4023	862	38	religious	religious	ADJ
inlawrev-4023	862	39	purposes	purpose	NOUN
inlawrev-4023	862	40	exemption	exemption	NOUN
inlawrev-4023	862	41	from	from	ADP
inlawrev-4023	862	42	indiana	indiana	PROPN
inlawrev-4023	862	43	's	's	PART
inlawrev-4023	862	44	real	real	ADJ
inlawrev-4023	862	45	property	property	NOUN
inlawrev-4023	862	46	tax.^^^	tax.^^^	PROPN
inlawrev-4023	862	47	cedar	cedar	PROPN
inlawrev-4023	862	48	lake	lake	PROPN
inlawrev-4023	862	49	conference	conference	PROPN
inlawrev-4023	862	50	association	association	PROPN
inlawrev-4023	862	51	(	(	PUNCT
inlawrev-4023	862	52	cedar	cedar	NOUN
inlawrev-4023	862	53	lake	lake	NOUN
inlawrev-4023	862	54	)	)	PUNCT
inlawrev-4023	862	55	owned	own	VERB
inlawrev-4023	862	56	and	and	CCONJ
inlawrev-4023	862	57	operated	operate	VERB
inlawrev-4023	862	58	the	the	DET
inlawrev-4023	862	59	cedar	cedar	PROPN
inlawrev-4023	862	60	lake	lake	PROPN
inlawrev-4023	862	61	bible	bible	PROPN
inlawrev-4023	862	62	conference	conference	PROPN
inlawrev-4023	862	63	center	center	PROPN
inlawrev-4023	862	64	rv	rv	PROPN
inlawrev-4023	862	65	park	park	NOUN
inlawrev-4023	862	66	and	and	CCONJ
inlawrev-4023	862	67	campground	campground	PROPN
inlawrev-4023	862	68	in	in	ADP
inlawrev-4023	862	69	cedar	cedar	PROPN
inlawrev-4023	862	70	lake	lake	NOUN
inlawrev-4023	862	71	,	,	PUNCT
inlawrev-4023	862	72	indiana.^^^	indiana.^^^	PROPN
inlawrev-4023	862	73	cedar	cedar	PROPN
inlawrev-4023	862	74	lake	lake	PROPN
inlawrev-4023	862	75	owned	own	VERB
inlawrev-4023	862	76	two	two	NUM
inlawrev-4023	862	77	adjacent	adjacent	ADJ
inlawrev-4023	862	78	parcels	parcel	NOUN
inlawrev-4023	862	79	,	,	PUNCT
inlawrev-4023	862	80	totaling	total	VERB
inlawrev-4023	862	81	approximately	approximately	ADV
inlawrev-4023	862	82	71	71	NUM
inlawrev-4023	862	83	acres	acre	NOUN
inlawrev-4023	862	84	,	,	PUNCT
inlawrev-4023	862	85	27.678	27.678	NUM
inlawrev-4023	862	86	of	of	ADP
inlawrev-4023	862	87	which	which	PRON
inlawrev-4023	862	88	were	be	AUX
inlawrev-4023	862	89	in	in	ADP
inlawrev-4023	862	90	dispute.^^^	dispute.^^^	PROPN
inlawrev-4023	862	91	the	the	DET
inlawrev-4023	862	92	disputed	dispute	VERB
inlawrev-4023	862	93	acres	acre	NOUN
inlawrev-4023	862	94	consisted	consist	VERB
inlawrev-4023	862	95	of	of	ADP
inlawrev-4023	862	96	a	a	DET
inlawrev-4023	862	97	"	"	PUNCT
inlawrev-4023	862	98	bathhouse	bathhouse	NOUN
inlawrev-4023	862	99	,	,	PUNCT
inlawrev-4023	862	100	soccer	soccer	NOUN
inlawrev-4023	862	101	fields	field	NOUN
inlawrev-4023	862	102	,	,	PUNCT
inlawrev-4023	862	103	an	an	DET
inlawrev-4023	862	104	archery	archery	NOUN
inlawrev-4023	862	105	range	range	NOUN
inlawrev-4023	862	106	,	,	PUNCT
inlawrev-4023	862	107	walking	walk	VERB
inlawrev-4023	862	108	trails	trail	NOUN
inlawrev-4023	862	109	,	,	PUNCT
inlawrev-4023	862	110	an	an	DET
inlawrev-4023	862	111	rv	rv	PROPN
inlawrev-4023	862	112	park	park	NOUN
inlawrev-4023	862	113	,	,	PUNCT
inlawrev-4023	862	114	campgrounds	campground	NOUN
inlawrev-4023	862	115	,	,	PUNCT
inlawrev-4023	862	116	and	and	CCONJ
inlawrev-4023	862	117	a	a	DET
inlawrev-4023	862	118	prayer	prayer	NOUN
inlawrev-4023	862	119	garden	garden	NOUN
inlawrev-4023	862	120	.	.	PUNCT
inlawrev-4023	863	1	"^^^	"^^^	PUNCT
inlawrev-4023	864	1	cedar	cedar	PROPN
inlawrev-4023	864	2	lake	lake	NOUN
inlawrev-4023	864	3	claimed	claim	VERB
inlawrev-4023	864	4	it	it	PRON
inlawrev-4023	864	5	used	use	VERB
inlawrev-4023	864	6	the	the	DET
inlawrev-4023	864	7	acres	acre	NOUN
inlawrev-4023	864	8	at	at	ADP
inlawrev-4023	864	9	issue	issue	NOUN
inlawrev-4023	864	10	"	"	PUNCT
inlawrev-4023	864	11	to	to	PART
inlawrev-4023	864	12	promote	promote	VERB
inlawrev-4023	864	13	christian	christian	ADJ
inlawrev-4023	864	14	principles	principle	NOUN
inlawrev-4023	864	15	to	to	ADP
inlawrev-4023	864	16	youth	youth	NOUN
inlawrev-4023	864	17	and	and	CCONJ
inlawrev-4023	864	18	adults	adult	NOUN
inlawrev-4023	864	19	in	in	ADP
inlawrev-4023	864	20	a	a	DET
inlawrev-4023	864	21	camp	camp	NOUN
inlawrev-4023	864	22	environment	environment	NOUN
inlawrev-4023	864	23	.	.	PUNCT
inlawrev-4023	865	1	"^^	"^^	PROPN
inlawrev-4023	865	2	^	^	PUNCT
inlawrev-4023	865	3	in	in	ADP
inlawrev-4023	865	4	determining	determine	VERB
inlawrev-4023	865	5	whether	whether	SCONJ
inlawrev-4023	865	6	the	the	DET
inlawrev-4023	865	7	disputed	dispute	VERB
inlawrev-4023	865	8	acreage	acreage	NOUN
inlawrev-4023	865	9	should	should	AUX
inlawrev-4023	865	10	be	be	AUX
inlawrev-4023	865	11	exempt	exempt	ADJ
inlawrev-4023	865	12	from	from	ADP
inlawrev-4023	865	13	taxation	taxation	NOUN
inlawrev-4023	865	14	,	,	PUNCT
inlawrev-4023	865	15	the	the	DET
inlawrev-4023	865	16	tax	tax	NOUN
inlawrev-4023	865	17	court	court	NOUN
inlawrev-4023	865	18	explained	explain	VERB
inlawrev-4023	865	19	the	the	DET
inlawrev-4023	865	20	indiana	indiana	PROPN
inlawrev-4023	865	21	general	general	PROPN
inlawrev-4023	865	22	assembly	assembly	PROPN
inlawrev-4023	865	23	's	's	PART
inlawrev-4023	865	24	authority	authority	NOUN
inlawrev-4023	865	25	to	to	PART
inlawrev-4023	865	26	exempt	exempt	VERB
inlawrev-4023	865	27	certain	certain	ADJ
inlawrev-4023	865	28	real	real	ADJ
inlawrev-4023	865	29	property	property	NOUN
inlawrev-4023	865	30	from	from	ADP
inlawrev-4023	865	31	taxation	taxation	NOUN
inlawrev-4023	865	32	through	through	ADP
inlawrev-4023	865	33	ic	ic	PROPN
inlawrev-4023	865	34	6	6	NUM
inlawrev-4023	865	35	-	-	SYM
inlawrev-4023	865	36	1.1	1.1	NUM
inlawrev-4023	865	37	-	-	PUNCT
inlawrev-4023	865	38	10	10	NUM
inlawrev-4023	865	39	-	-	NUM
inlawrev-4023	865	40	16.^^^	16.^^^	NOUN
inlawrev-4023	865	41	under	under	ADP
inlawrev-4023	865	42	that	that	DET
inlawrev-4023	865	43	code	code	NOUN
inlawrev-4023	865	44	section	section	NOUN
inlawrev-4023	865	45	,	,	PUNCT
inlawrev-4023	865	46	"	"	PUNCT
inlawrev-4023	865	47	[	[	X
inlawrev-4023	865	48	a]ll	a]ll	NOUN
inlawrev-4023	865	49	or	or	CCONJ
inlawrev-4023	865	50	part	part	NOUN
inlawrev-4023	865	51	of	of	ADP
inlawrev-4023	865	52	a	a	DET
inlawrev-4023	865	53	building	building	NOUN
inlawrev-4023	865	54	is	be	AUX
inlawrev-4023	865	55	exempt	exempt	ADJ
inlawrev-4023	865	56	from	from	ADP
inlawrev-4023	865	57	property	property	NOUN
inlawrev-4023	865	58	taxation	taxation	NOUN
inlawrev-4023	865	59	if	if	SCONJ
inlawrev-4023	865	60	it	it	PRON
inlawrev-4023	865	61	is	be	AUX
inlawrev-4023	865	62	owned	own	VERB
inlawrev-4023	865	63	,	,	PUNCT
inlawrev-4023	865	64	occupied	occupy	VERB
inlawrev-4023	865	65	,	,	PUNCT
inlawrev-4023	865	66	and	and	CCONJ
inlawrev-4023	865	67	used	use	VERB
inlawrev-4023	865	68	.	.	PUNCT
inlawrev-4023	865	69	.	.	PUNCT
inlawrev-4023	865	70	.	.	PUNCT
inlawrev-4023	866	1	for	for	ADP
inlawrev-4023	866	2	.	.	PUNCT
inlawrev-4023	866	3	.	.	PUNCT
inlawrev-4023	866	4	.	.	PUNCT
inlawrev-4023	867	1	religious	religious	ADJ
inlawrev-4023	867	2	.	.	PUNCT
inlawrev-4023	867	3	.	.	PUNCT
inlawrev-4023	867	4	.	.	PUNCT
inlawrev-4023	868	1	purposes	purpose	NOUN
inlawrev-4023	868	2	.	.	PUNCT
inlawrev-4023	868	3	"^^^	"^^^	PUNCT
inlawrev-4023	869	1	the	the	DET
inlawrev-4023	869	2	tax	tax	NOUN
inlawrev-4023	869	3	court	court	NOUN
inlawrev-4023	869	4	noted	note	VERB
inlawrev-4023	869	5	that	that	SCONJ
inlawrev-4023	869	6	the	the	DET
inlawrev-4023	869	7	exemption	exemption	NOUN
inlawrev-4023	869	8	would	would	AUX
inlawrev-4023	869	9	generally	generally	ADV
inlawrev-4023	869	10	extend	extend	VERB
inlawrev-4023	869	11	to	to	ADP
inlawrev-4023	869	12	the	the	DET
inlawrev-4023	869	13	land	land	NOUN
inlawrev-4023	869	14	on	on	ADP
inlawrev-4023	869	15	which	which	PRON
inlawrev-4023	869	16	the	the	DET
inlawrev-4023	869	17	building	building	NOUN
inlawrev-4023	869	18	was	be	AUX
inlawrev-4023	869	19	situated	situate	VERB
inlawrev-4023	869	20	,	,	PUNCT
inlawrev-4023	869	21	as	as	ADV
inlawrev-4023	869	22	well	well	ADV
inlawrev-4023	869	23	as	as	ADP
inlawrev-4023	869	24	the	the	DET
inlawrev-4023	869	25	personal	personal	ADJ
inlawrev-4023	869	26	property	property	NOUN
inlawrev-4023	869	27	contained	contain	VERB
inlawrev-4023	869	28	therein	therein	ADV
inlawrev-4023	869	29	.	.	PUNCT
inlawrev-4023	870	1	^^"^	^^"^	PROPN
inlawrev-4023	870	2	indiana	indiana	PROPN
inlawrev-4023	870	3	law	law	PROPN
inlawrev-4023	870	4	places	place	VERB
inlawrev-4023	870	5	the	the	DET
inlawrev-4023	870	6	burden	burden	NOUN
inlawrev-4023	870	7	of	of	ADP
inlawrev-4023	870	8	proving	prove	VERB
inlawrev-4023	870	9	an	an	DET
inlawrev-4023	870	10	exemption	exemption	NOUN
inlawrev-4023	870	11	on	on	ADP
inlawrev-4023	870	12	the	the	DET
inlawrev-4023	870	13	taxpayer	taxpayer	NOUN
inlawrev-4023	870	14	.	.	PUNCT
inlawrev-4023	871	1	^^^	^^^	X
inlawrev-4023	871	2	therefore	therefore	ADV
inlawrev-4023	871	3	,	,	PUNCT
inlawrev-4023	871	4	with	with	ADP
inlawrev-4023	871	5	respect	respect	NOUN
inlawrev-4023	871	6	to	to	ADP
inlawrev-4023	871	7	a	a	DET
inlawrev-4023	871	8	property	property	NOUN
inlawrev-4023	871	9	tax	tax	NOUN
inlawrev-4023	871	10	exemption	exemption	NOUN
inlawrev-4023	871	11	,	,	PUNCT
inlawrev-4023	871	12	the	the	DET
inlawrev-4023	871	13	taxpayer	taxpayer	NOUN
inlawrev-4023	871	14	must	must	AUX
inlawrev-4023	871	15	present	present	VERB
inlawrev-4023	871	16	probative	probative	ADJ
inlawrev-4023	871	17	evidence	evidence	NOUN
inlawrev-4023	871	18	during	during	ADP
inlawrev-4023	871	19	the	the	DET
inlawrev-4023	871	20	administrative	administrative	ADJ
inlawrev-4023	871	21	hearing	hearing	NOUN
inlawrev-4023	871	22	"	"	PUNCT
inlawrev-4023	871	23	that	that	SCONJ
inlawrev-4023	871	24	not	not	PART
inlawrev-4023	871	25	only	only	ADV
inlawrev-4023	871	26	demonstrates	demonstrate	VERB
inlawrev-4023	871	27	that	that	SCONJ
inlawrev-4023	871	28	it	it	PRON
inlawrev-4023	871	29	owns	own	VERB
inlawrev-4023	871	30	,	,	PUNCT
inlawrev-4023	871	31	occupies	occupie	NOUN
inlawrev-4023	871	32	,	,	PUNCT
inlawrev-4023	871	33	and	and	CCONJ
inlawrev-4023	871	34	uses	use	VERB
inlawrev-4023	871	35	its	its	PRON
inlawrev-4023	871	36	property	property	NOUN
inlawrev-4023	871	37	for	for	ADP
inlawrev-4023	871	38	an	an	DET
inlawrev-4023	871	39	exempt	exempt	ADJ
inlawrev-4023	871	40	purpose	purpose	NOUN
inlawrev-4023	871	41	,	,	PUNCT
inlawrev-4023	871	42	but	but	CCONJ
inlawrev-4023	871	43	also	also	ADV
inlawrev-4023	871	44	that	that	SCONJ
inlawrev-4023	871	45	373	373	NUM
inlawrev-4023	871	46	.	.	PUNCT
inlawrev-4023	872	1	i	i	PRON
inlawrev-4023	872	2	d.	d.	PROPN
inlawrev-4023	872	3	374	374	NUM
inlawrev-4023	872	4	.	.	PUNCT
inlawrev-4023	873	1	i	i	PRON
inlawrev-4023	873	2	d.	d.	PROPN
inlawrev-4023	873	3	(	(	PUNCT
inlawrev-4023	873	4	quoting	quote	VERB
inlawrev-4023	873	5	walgreen	walgreen	PROPN
inlawrev-4023	873	6	co.	co.	PROPN
inlawrev-4023	873	7	v.	v.	ADP
inlawrev-4023	873	8	gross	gross	ADJ
inlawrev-4023	873	9	income	income	NOUN
inlawrev-4023	873	10	tax	tax	NOUN
inlawrev-4023	873	11	div	div	PROPN
inlawrev-4023	873	12	.	.	PROPN
inlawrev-4023	873	13	,	,	PUNCT
inlawrev-4023	873	14	75	75	NUM
inlawrev-4023	873	15	n.e.2d	n.e.2d	NOUN
inlawrev-4023	873	16	784	784	NUM
inlawrev-4023	873	17	,	,	PUNCT
inlawrev-4023	873	18	787	787	NUM
inlawrev-4023	873	19	(	(	PUNCT
inlawrev-4023	873	20	ind	ind	NOUN
inlawrev-4023	873	21	.	.	PUNCT
inlawrev-4023	873	22	1947	1947	NUM
inlawrev-4023	873	23	)	)	PUNCT
inlawrev-4023	873	24	)	)	PUNCT
inlawrev-4023	873	25	.	.	PUNCT
inlawrev-4023	874	1	375	375	NUM
inlawrev-4023	874	2	.	.	PUNCT
inlawrev-4023	875	1	i	i	PRON
inlawrev-4023	875	2	d.	d.	PROPN
inlawrev-4023	875	3	2>16	2>16	NUM
inlawrev-4023	875	4	.	.	PUNCT
inlawrev-4023	875	5	887	887	NUM
inlawrev-4023	875	6	n.e.2d	n.e.2d	NOUN
inlawrev-4023	875	7	205	205	NUM
inlawrev-4023	875	8	(	(	PUNCT
inlawrev-4023	875	9	ind	ind	NOUN
inlawrev-4023	875	10	.	.	PUNCT
inlawrev-4023	876	1	tax	tax	PROPN
inlawrev-4023	876	2	ct	ct	PROPN
inlawrev-4023	876	3	.	.	PROPN
inlawrev-4023	876	4	)	)	PUNCT
inlawrev-4023	876	5	,	,	PUNCT
inlawrev-4023	877	1	trans	trans	PROPN
inlawrev-4023	877	2	,	,	PUNCT
inlawrev-4023	877	3	denied	deny	VERB
inlawrev-4023	877	4	,	,	PUNCT
inlawrev-4023	877	5	898	898	NUM
inlawrev-4023	877	6	n.e.2d	n.e.2d	NOUN
inlawrev-4023	877	7	1228	1228	NUM
inlawrev-4023	877	8	(	(	PUNCT
inlawrev-4023	877	9	ind	ind	NOUN
inlawrev-4023	877	10	.	.	PUNCT
inlawrev-4023	877	11	2008	2008	NUM
inlawrev-4023	877	12	)	)	PUNCT
inlawrev-4023	877	13	.	.	PUNCT
inlawrev-4023	878	1	377	377	NUM
inlawrev-4023	878	2	.	.	X
inlawrev-4023	878	3	mat	mat	NOUN
inlawrev-4023	878	4	206	206	NUM
inlawrev-4023	878	5	.	.	PUNCT
inlawrev-4023	879	1	378	378	NUM
inlawrev-4023	879	2	.	.	PUNCT
inlawrev-4023	880	1	i	i	PRON
inlawrev-4023	880	2	d.	d.	PROPN
inlawrev-4023	880	3	379	379	NUM
inlawrev-4023	880	4	.	.	PUNCT
inlawrev-4023	881	1	mat	mat	VERB
inlawrev-4023	881	2	206	206	NUM
inlawrev-4023	881	3	-	-	SYM
inlawrev-4023	881	4	07	07	NUM
inlawrev-4023	881	5	.	.	PUNCT
inlawrev-4023	882	1	380	380	NUM
inlawrev-4023	882	2	.	.	PUNCT
inlawrev-4023	883	1	i	i	PRON
inlawrev-4023	883	2	d.	d.	PROPN
inlawrev-4023	883	3	381	381	NUM
inlawrev-4023	883	4	.	.	PUNCT
inlawrev-4023	884	1	i	i	PRON
inlawrev-4023	884	2	d.	d.	PROPN
inlawrev-4023	884	3	3x201	3x201	PROPN
inlawrev-4023	884	4	.	.	PUNCT
inlawrev-4023	885	1	382	382	NUM
inlawrev-4023	885	2	.	.	X
inlawrev-4023	885	3	mat	mat	NOUN
inlawrev-4023	885	4	207	207	NUM
inlawrev-4023	885	5	-	-	SYM
inlawrev-4023	885	6	08	08	NUM
inlawrev-4023	885	7	.	.	PUNCT
inlawrev-4023	885	8	383	383	NUM
inlawrev-4023	885	9	.	.	PUNCT
inlawrev-4023	886	1	i	i	PRON
inlawrev-4023	886	2	d.	d.	PROPN
inlawrev-4023	886	3	(	(	PUNCT
inlawrev-4023	886	4	quoting	quote	VERB
inlawrev-4023	886	5	ind	ind	PROPN
inlawrev-4023	886	6	.	.	PUNCT
inlawrev-4023	887	1	code	code	PROPN
inlawrev-4023	887	2	§	§	PROPN
inlawrev-4023	887	3	6	6	NUM
inlawrev-4023	887	4	-	-	PUNCT
inlawrev-4023	887	5	l.l-10	l.l-10	NUM
inlawrev-4023	887	6	-	-	PUNCT
inlawrev-4023	887	7	16(a	16(a	NUM
inlawrev-4023	887	8	)	)	PUNCT
inlawrev-4023	887	9	(	(	PUNCT
inlawrev-4023	887	10	2006	2006	NUM
inlawrev-4023	887	11	)	)	PUNCT
inlawrev-4023	887	12	)	)	PUNCT
inlawrev-4023	887	13	.	.	PUNCT
inlawrev-4023	888	1	384	384	NUM
inlawrev-4023	888	2	.	.	PUNCT
inlawrev-4023	889	1	i	i	PRON
inlawrev-4023	889	2	d.	d.	PROPN
inlawrev-4023	889	3	385	385	NUM
inlawrev-4023	889	4	.	.	PUNCT
inlawrev-4023	890	1	i	i	PRON
inlawrev-4023	890	2	d.	d.	PROPN
inlawrev-4023	890	3	2009	2009	NUM
inlawrev-4023	890	4	]	]	PUNCT
inlawrev-4023	890	5	tax	tax	NOUN
inlawrev-4023	890	6	law	law	NOUN
inlawrev-4023	890	7	1249	1249	NUM
inlawrev-4023	890	8	the	the	DET
inlawrev-4023	890	9	exempt	exempt	ADJ
inlawrev-4023	890	10	purpose	purpose	NOUN
inlawrev-4023	890	11	is	be	AUX
inlawrev-4023	890	12	the	the	DET
inlawrev-4023	890	13	property	property	NOUN
inlawrev-4023	890	14	's	's	PART
inlawrev-4023	890	15	predominate	predominate	ADJ
inlawrev-4023	890	16	use.^^^	use.^^^	PROPN
inlawrev-4023	890	17	in	in	ADP
inlawrev-4023	890	18	cedar	cedar	NOUN
inlawrev-4023	890	19	lake	lake	NOUN
inlawrev-4023	890	20	,	,	PUNCT
inlawrev-4023	890	21	the	the	DET
inlawrev-4023	890	22	ffitr	ffitr	NOUN
inlawrev-4023	890	23	did	do	AUX
inlawrev-4023	890	24	not	not	PART
inlawrev-4023	890	25	dispute	dispute	VERB
inlawrev-4023	890	26	that	that	PRON
inlawrev-4023	890	27	cedar	cedar	NOUN
inlawrev-4023	890	28	lake	lake	NOUN
inlawrev-4023	890	29	owned	own	VERB
inlawrev-4023	890	30	and	and	CCONJ
inlawrev-4023	890	31	occupied	occupy	VERB
inlawrev-4023	890	32	the	the	DET
inlawrev-4023	890	33	disputed	dispute	VERB
inlawrev-4023	890	34	acreage	acreage	NOUN
inlawrev-4023	890	35	for	for	ADP
inlawrev-4023	890	36	religious	religious	ADJ
inlawrev-4023	890	37	purposes.^^^	purposes.^^^	NOUN
inlawrev-4023	890	38	the	the	DET
inlawrev-4023	890	39	ibtr	ibtr	ADJ
inlawrev-4023	890	40	,	,	PUNCT
inlawrev-4023	890	41	however	however	ADV
inlawrev-4023	890	42	,	,	PUNCT
inlawrev-4023	890	43	held	hold	VERB
inlawrev-4023	890	44	that	that	SCONJ
inlawrev-4023	890	45	cedar	cedar	NOUN
inlawrev-4023	890	46	lake	lake	NOUN
inlawrev-4023	890	47	failed	fail	VERB
inlawrev-4023	890	48	to	to	PART
inlawrev-4023	890	49	demonstrate	demonstrate	VERB
inlawrev-4023	890	50	that	that	SCONJ
inlawrev-4023	890	51	the	the	DET
inlawrev-4023	890	52	disputed	dispute	VERB
inlawrev-4023	890	53	property	property	NOUN
inlawrev-4023	890	54	"	"	PUNCT
inlawrev-4023	890	55	was	be	AUX
inlawrev-4023	890	56	predominately	predominately	ADV
inlawrev-4023	890	57	used	use	VERB
inlawrev-4023	890	58	for	for	ADP
inlawrev-4023	890	59	religious	religious	ADJ
inlawrev-4023	890	60	purposes	purpose	NOUN
inlawrev-4023	890	61	.	.	PUNCT
inlawrev-4023	890	62	"^^^	"^^^	PUNCT
inlawrev-4023	891	1	the	the	DET
inlawrev-4023	891	2	bbtr	bbtr	VERB
inlawrev-4023	891	3	defended	defend	VERB
inlawrev-4023	891	4	its	its	PRON
inlawrev-4023	891	5	conclusion	conclusion	NOUN
inlawrev-4023	891	6	because	because	SCONJ
inlawrev-4023	891	7	cedar	cedar	NOUN
inlawrev-4023	891	8	lake	lake	NOUN
inlawrev-4023	891	9	did	do	AUX
inlawrev-4023	891	10	not	not	PART
inlawrev-4023	891	11	provide	provide	VERB
inlawrev-4023	891	12	"	"	PUNCT
inlawrev-4023	891	13	documentation	documentation	NOUN
inlawrev-4023	891	14	with	with	ADP
inlawrev-4023	891	15	a	a	DET
inlawrev-4023	891	16	breakdown	breakdown	NOUN
inlawrev-4023	891	17	of	of	ADP
inlawrev-4023	891	18	the	the	DET
inlawrev-4023	891	19	time	time	NOUN
inlawrev-4023	891	20	spent	spend	VERB
inlawrev-4023	891	21	on	on	ADP
inlawrev-4023	891	22	[	[	X
inlawrev-4023	891	23	]	]	X
inlawrev-4023	891	24	religious	religious	ADJ
inlawrev-4023	892	1	[	[	X
inlawrev-4023	892	2	]	]	X
inlawrev-4023	892	3	and	and	CCONJ
inlawrev-4023	892	4	.	.	PUNCT
inlawrev-4023	892	5	.	.	PUNCT
inlawrev-4023	892	6	.	.	PUNCT
inlawrev-4023	893	1	nonreligious	nonreligious	ADJ
inlawrev-4023	893	2	activities	activity	NOUN
inlawrev-4023	893	3	.	.	PUNCT
inlawrev-4023	894	1	"	"	PUNCT
inlawrev-4023	894	2	^^^	^^^	NOUN
inlawrev-4023	894	3	before	before	ADP
inlawrev-4023	894	4	the	the	DET
inlawrev-4023	894	5	tax	tax	NOUN
inlawrev-4023	894	6	court	court	NOUN
inlawrev-4023	894	7	,	,	PUNCT
inlawrev-4023	894	8	cedar	cedar	NOUN
inlawrev-4023	894	9	lake	lake	NOUN
inlawrev-4023	894	10	argued	argue	VERB
inlawrev-4023	894	11	that	that	SCONJ
inlawrev-4023	894	12	the	the	DET
inlawrev-4023	894	13	ibtr	ibtr	NOUN
inlawrev-4023	894	14	's	's	PART
inlawrev-4023	894	15	decision	decision	NOUN
inlawrev-4023	894	16	was	be	AUX
inlawrev-4023	894	17	not	not	PART
inlawrev-4023	894	18	supported	support	VERB
inlawrev-4023	894	19	by	by	ADP
inlawrev-4023	894	20	substantial	substantial	ADJ
inlawrev-4023	894	21	evidence	evidence	NOUN
inlawrev-4023	894	22	.	.	PUNCT
inlawrev-4023	895	1	^^^	^^^	PUNCT
inlawrev-4023	895	2	to	to	PART
inlawrev-4023	895	3	support	support	VERB
inlawrev-4023	895	4	its	its	PRON
inlawrev-4023	895	5	position	position	NOUN
inlawrev-4023	895	6	,	,	PUNCT
inlawrev-4023	895	7	cedar	cedar	NOUN
inlawrev-4023	895	8	lake	lake	NOUN
inlawrev-4023	895	9	pointed	point	VERB
inlawrev-4023	895	10	specifically	specifically	ADV
inlawrev-4023	895	11	to	to	ADP
inlawrev-4023	895	12	an	an	DET
inlawrev-4023	895	13	"	"	PUNCT
inlawrev-4023	895	14	affidavit	affidavit	NOUN
inlawrev-4023	895	15	of	of	ADP
inlawrev-4023	895	16	rv	rv	PROPN
inlawrev-4023	895	17	park	park	PROPN
inlawrev-4023	895	18	use	use	NOUN
inlawrev-4023	895	19	"	"	PUNCT
inlawrev-4023	895	20	and	and	CCONJ
inlawrev-4023	895	21	an	an	DET
inlawrev-4023	895	22	"	"	PUNCT
inlawrev-4023	895	23	rv	rv	PROPN
inlawrev-4023	895	24	park	park	PROPN
inlawrev-4023	895	25	income	income	NOUN
inlawrev-4023	895	26	report	report	NOUN
inlawrev-4023	895	27	.	.	PUNCT
inlawrev-4023	895	28	"^^^	"^^^	PUNCT
inlawrev-4023	896	1	the	the	DET
inlawrev-4023	896	2	tax	tax	NOUN
inlawrev-4023	896	3	court	court	NOUN
inlawrev-4023	896	4	held	hold	VERB
inlawrev-4023	896	5	that	that	SCONJ
inlawrev-4023	896	6	these	these	DET
inlawrev-4023	896	7	documents	document	NOUN
inlawrev-4023	896	8	"	"	PUNCT
inlawrev-4023	896	9	established	establish	VERB
inlawrev-4023	896	10	that	that	SCONJ
inlawrev-4023	896	11	67.2	67.2	NUM
inlawrev-4023	896	12	%	%	NOUN
inlawrev-4023	896	13	of	of	ADP
inlawrev-4023	896	14	the	the	DET
inlawrev-4023	896	15	rv	rv	PROPN
inlawrev-4023	896	16	park	park	PROPN
inlawrev-4023	896	17	's	's	PART
inlawrev-4023	896	18	income	income	NOUN
inlawrev-4023	896	19	was	be	AUX
inlawrev-4023	896	20	attributable	attributable	ADJ
inlawrev-4023	896	21	to	to	ADP
inlawrev-4023	896	22	the	the	DET
inlawrev-4023	896	23	property	property	NOUN
inlawrev-4023	896	24	's	's	PART
inlawrev-4023	896	25	use	use	NOUN
inlawrev-4023	896	26	by	by	ADP
inlawrev-4023	896	27	'	'	PUNCT
inlawrev-4023	896	28	affiliated	affiliate	VERB
inlawrev-4023	896	29	'	'	PUNCT
inlawrev-4023	896	30	individuals	individual	NOUN
inlawrev-4023	896	31	and	and	CCONJ
inlawrev-4023	896	32	32.8	32.8	NUM
inlawrev-4023	896	33	%	%	NOUN
inlawrev-4023	896	34	of	of	ADP
inlawrev-4023	896	35	its	its	PRON
inlawrev-4023	896	36	income	income	NOUN
inlawrev-4023	896	37	was	be	AUX
inlawrev-4023	896	38	attributable	attributable	ADJ
inlawrev-4023	896	39	to	to	ADP
inlawrev-4023	896	40	the	the	DET
inlawrev-4023	896	41	property	property	NOUN
inlawrev-4023	896	42	's	's	PART
inlawrev-4023	896	43	use	use	NOUN
inlawrev-4023	896	44	by	by	ADP
inlawrev-4023	896	45	'	'	PUNCT
inlawrev-4023	896	46	non	non	ADJ
inlawrev-4023	896	47	-	-	ADJ
inlawrev-4023	896	48	affiliated	affiliated	ADJ
inlawrev-4023	896	49	'	'	PUNCT
inlawrev-4023	896	50	individuals	individual	NOUN
inlawrev-4023	896	51	.	.	PUNCT
inlawrev-4023	897	1	"^^^	"^^^	PUNCT
inlawrev-4023	898	1	therefore	therefore	ADV
inlawrev-4023	898	2	,	,	PUNCT
inlawrev-4023	898	3	the	the	DET
inlawrev-4023	898	4	tax	tax	NOUN
inlawrev-4023	898	5	court	court	NOUN
inlawrev-4023	898	6	found	find	VERB
inlawrev-4023	898	7	that	that	SCONJ
inlawrev-4023	898	8	the	the	DET
inlawrev-4023	898	9	ibtr	ibtr	NOUN
inlawrev-4023	898	10	's	's	PART
inlawrev-4023	898	11	decision	decision	NOUN
inlawrev-4023	898	12	was	be	AUX
inlawrev-4023	898	13	not	not	PART
inlawrev-4023	898	14	supported	support	VERB
inlawrev-4023	898	15	by	by	ADP
inlawrev-4023	898	16	substantial	substantial	ADJ
inlawrev-4023	898	17	evidence	evidence	NOUN
inlawrev-4023	898	18	.	.	PUNCT
inlawrev-4023	899	1	^^^	^^^	PUNCT
inlawrev-4023	899	2	although	although	SCONJ
inlawrev-4023	899	3	some	some	DET
inlawrev-4023	899	4	recreational	recreational	ADJ
inlawrev-4023	899	5	activities	activity	NOUN
inlawrev-4023	899	6	took	take	VERB
inlawrev-4023	899	7	place	place	NOUN
inlawrev-4023	899	8	on	on	ADP
inlawrev-4023	899	9	the	the	DET
inlawrev-4023	899	10	disputed	dispute	VERB
inlawrev-4023	899	11	acreage	acreage	NOUN
inlawrev-4023	899	12	,	,	PUNCT
inlawrev-4023	899	13	the	the	DET
inlawrev-4023	899	14	tax	tax	NOUN
inlawrev-4023	899	15	court	court	NOUN
inlawrev-4023	899	16	explained	explain	VERB
inlawrev-4023	899	17	that	that	SCONJ
inlawrev-4023	899	18	such	such	ADJ
inlawrev-4023	899	19	activities	activity	NOUN
inlawrev-4023	899	20	did	do	AUX
inlawrev-4023	899	21	not	not	PART
inlawrev-4023	899	22	necessarily	necessarily	ADV
inlawrev-4023	899	23	mean	mean	VERB
inlawrev-4023	899	24	the	the	DET
inlawrev-4023	899	25	use	use	NOUN
inlawrev-4023	899	26	of	of	ADP
inlawrev-4023	899	27	the	the	DET
inlawrev-4023	899	28	property	property	NOUN
inlawrev-4023	899	29	was	be	AUX
inlawrev-4023	899	30	not	not	PART
inlawrev-4023	899	31	in	in	ADP
inlawrev-4023	899	32	furtherance	furtherance	NOUN
inlawrev-4023	899	33	of	of	ADP
inlawrev-4023	899	34	religious	religious	ADJ
inlawrev-4023	899	35	purposes.^^"^	purposes.^^"^	NOUN
inlawrev-4023	899	36	viewed	view	VERB
inlawrev-4023	899	37	in	in	ADP
inlawrev-4023	899	38	its	its	PRON
inlawrev-4023	899	39	entirety	entirety	NOUN
inlawrev-4023	899	40	the	the	DET
inlawrev-4023	899	41	tax	tax	NOUN
inlawrev-4023	899	42	court	court	NOUN
inlawrev-4023	899	43	held	hold	VERB
inlawrev-4023	899	44	the	the	DET
inlawrev-4023	899	45	evidence	evidence	NOUN
inlawrev-4023	899	46	and	and	CCONJ
inlawrev-4023	899	47	testimony	testimony	NOUN
inlawrev-4023	899	48	proved	prove	VERB
inlawrev-4023	899	49	that	that	SCONJ
inlawrev-4023	899	50	cedar	cedar	NOUN
inlawrev-4023	899	51	lake	lake	NOUN
inlawrev-4023	899	52	predominately	predominately	ADV
inlawrev-4023	899	53	used	use	VERB
inlawrev-4023	899	54	the	the	DET
inlawrev-4023	899	55	dispute	dispute	NOUN
inlawrev-4023	899	56	acreage	acreage	NOUN
inlawrev-4023	899	57	for	for	ADP
inlawrev-4023	899	58	religious	religious	ADJ
inlawrev-4023	899	59	purposes.^^^	purposes.^^^	NOUN
inlawrev-4023	899	60	therefore	therefore	ADV
inlawrev-4023	899	61	,	,	PUNCT
inlawrev-4023	899	62	the	the	DET
inlawrev-4023	899	63	ibtr	ibtr	NOUN
inlawrev-4023	899	64	's	's	PART
inlawrev-4023	899	65	final	final	ADJ
inlawrev-4023	899	66	determination	determination	NOUN
inlawrev-4023	899	67	was	be	AUX
inlawrev-4023	899	68	reversed	reverse	VERB
inlawrev-4023	899	69	and	and	CCONJ
inlawrev-4023	899	70	cedar	cedar	NOUN
inlawrev-4023	899	71	lake	lake	NOUN
inlawrev-4023	899	72	was	be	AUX
inlawrev-4023	899	73	allowed	allow	VERB
inlawrev-4023	899	74	a	a	DET
inlawrev-4023	899	75	charitable	charitable	ADJ
inlawrev-4023	899	76	exemption	exemption	NOUN
inlawrev-4023	899	77	for	for	ADP
inlawrev-4023	899	78	the	the	DET
inlawrev-4023	899	79	disputed	dispute	VERB
inlawrev-4023	899	80	acreage	acreage	NOUN
inlawrev-4023	899	81	.	.	PUNCT
inlawrev-4023	900	1	^^^	^^^	PROPN
inlawrev-4023	900	2	d.	d.	PROPN
inlawrev-4023	900	3	financial	financial	PROPN
inlawrev-4023	900	4	institution	institution	NOUN
inlawrev-4023	900	5	tax	tax	NOUN
inlawrev-4023	900	6	cases	case	NOUN
inlawrev-4023	900	7	1	1	NUM
inlawrev-4023	900	8	.	.	PUNCT
inlawrev-4023	901	1	mbna	mbna	PROPN
inlawrev-4023	901	2	america	america	PROPN
inlawrev-4023	901	3	bank	bank	PROPN
inlawrev-4023	901	4	v.	v.	PROPN
inlawrev-4023	901	5	indiana	indiana	PROPN
inlawrev-4023	901	6	department	department	PROPN
inlawrev-4023	901	7	of	of	ADP
inlawrev-4023	901	8	state	state	PROPN
inlawrev-4023	901	9	revenue.^^^—in	revenue.^^^—in	PUNCT
inlawrev-4023	901	10	mbna	mbna	PROPN
inlawrev-4023	901	11	,	,	PUNCT
inlawrev-4023	901	12	the	the	DET
inlawrev-4023	901	13	tax	tax	NOUN
inlawrev-4023	901	14	court	court	NOUN
inlawrev-4023	901	15	was	be	AUX
inlawrev-4023	901	16	presented	present	VERB
inlawrev-4023	901	17	with	with	ADP
inlawrev-4023	901	18	the	the	DET
inlawrev-4023	901	19	question	question	NOUN
inlawrev-4023	901	20	of	of	ADP
inlawrev-4023	901	21	whether	whether	SCONJ
inlawrev-4023	901	22	or	or	CCONJ
inlawrev-4023	901	23	not	not	PART
inlawrev-4023	901	24	the	the	DET
inlawrev-4023	901	25	commerce	commerce	NOUN
inlawrev-4023	901	26	clause	clause	NOUN
inlawrev-4023	901	27	of	of	ADP
inlawrev-4023	901	28	the	the	DET
inlawrev-4023	901	29	united	united	PROPN
inlawrev-4023	901	30	states	states	PROPN
inlawrev-4023	901	31	constitution	constitution	NOUN
inlawrev-4023	901	32	requires	require	VERB
inlawrev-4023	901	33	an	an	DET
inlawrev-4023	901	34	out	out	ADV
inlawrev-4023	901	35	-	-	PUNCT
inlawrev-4023	901	36	of	of	ADP
inlawrev-4023	901	37	-	-	PUNCT
inlawrev-4023	901	38	state	state	NOUN
inlawrev-4023	901	39	national	national	PROPN
inlawrev-4023	901	40	bank	bank	PROPN
inlawrev-4023	901	41	to	to	PART
inlawrev-4023	901	42	have	have	VERB
inlawrev-4023	901	43	a	a	DET
inlawrev-4023	901	44	physical	physical	ADJ
inlawrev-4023	901	45	presence	presence	NOUN
inlawrev-4023	901	46	in	in	ADP
inlawrev-4023	901	47	the	the	DET
inlawrev-4023	901	48	state	state	NOUN
inlawrev-4023	901	49	of	of	ADP
inlawrev-4023	901	50	indiana	indiana	PROPN
inlawrev-4023	901	51	in	in	ADP
inlawrev-4023	901	52	order	order	NOUN
inlawrev-4023	901	53	for	for	SCONJ
inlawrev-4023	901	54	it	it	PRON
inlawrev-4023	901	55	to	to	PART
inlawrev-4023	901	56	be	be	AUX
inlawrev-4023	901	57	subject	subject	ADJ
inlawrev-4023	901	58	to	to	ADP
inlawrev-4023	901	59	the	the	DET
inlawrev-4023	901	60	state	state	NOUN
inlawrev-4023	901	61	financial	financial	ADJ
inlawrev-4023	901	62	institutions	institution	NOUN
inlawrev-4023	901	63	tax	tax	NOUN
inlawrev-4023	901	64	(	(	PUNCT
inlawrev-4023	901	65	fit).^^^	fit).^^^	PROPN
inlawrev-4023	901	66	mbna	mbna	PROPN
inlawrev-4023	901	67	is	be	AUX
inlawrev-4023	901	68	a	a	DET
inlawrev-4023	901	69	national	national	ADJ
inlawrev-4023	901	70	bank	bank	NOUN
inlawrev-4023	901	71	whose	whose	DET
inlawrev-4023	901	72	principal	principal	ADJ
inlawrev-4023	901	73	place	place	NOUN
inlawrev-4023	901	74	of	of	ADP
inlawrev-4023	901	75	business	business	NOUN
inlawrev-4023	901	76	for	for	ADP
inlawrev-4023	901	77	the	the	DET
inlawrev-4023	901	78	taxable	taxable	ADJ
inlawrev-4023	901	79	386	386	NUM
inlawrev-4023	901	80	.	.	PUNCT
inlawrev-4023	902	1	i	i	PRON
inlawrev-4023	902	2	d.	d.	PROPN
inlawrev-4023	902	3	387	387	NUM
inlawrev-4023	902	4	.	.	PUNCT
inlawrev-4023	903	1	i	i	PRON
inlawrev-4023	903	2	d.	d.	PROPN
inlawrev-4023	903	3	388	388	NUM
inlawrev-4023	903	4	.	.	PUNCT
inlawrev-4023	904	1	i	i	PRON
inlawrev-4023	904	2	d.	d.	PROPN
inlawrev-4023	904	3	389	389	NUM
inlawrev-4023	904	4	.	.	PUNCT
inlawrev-4023	905	1	i	i	PRON
inlawrev-4023	905	2	d.	d.	PROPN
inlawrev-4023	905	3	(	(	PUNCT
inlawrev-4023	905	4	internal	internal	ADJ
inlawrev-4023	905	5	quotations	quotation	NOUN
inlawrev-4023	905	6	omitted	omit	VERB
inlawrev-4023	905	7	)	)	PUNCT
inlawrev-4023	905	8	.	.	PUNCT
inlawrev-4023	906	1	390	390	NUM
inlawrev-4023	906	2	.	.	PUNCT
inlawrev-4023	907	1	i	i	PRON
inlawrev-4023	907	2	d.	d.	PROPN
inlawrev-4023	907	3	391	391	NUM
inlawrev-4023	907	4	.	.	PUNCT
inlawrev-4023	908	1	i	i	PRON
inlawrev-4023	908	2	d.	d.	PROPN
inlawrev-4023	908	3	392	392	NUM
inlawrev-4023	908	4	.	.	PUNCT
inlawrev-4023	909	1	i	i	PRON
inlawrev-4023	909	2	d.	d.	PROPN
inlawrev-4023	909	3	393	393	NUM
inlawrev-4023	909	4	.	.	PUNCT
inlawrev-4023	910	1	i	i	PRON
inlawrev-4023	910	2	d.	d.	PROPN
inlawrev-4023	910	3	394	394	NUM
inlawrev-4023	910	4	.	.	PUNCT
inlawrev-4023	911	1	/^.	/^.	PUNCT
inlawrev-4023	912	1	at	at	ADP
inlawrev-4023	912	2	209	209	NUM
inlawrev-4023	912	3	.	.	PUNCT
inlawrev-4023	913	1	395	395	NUM
inlawrev-4023	913	2	.	.	PUNCT
inlawrev-4023	914	1	i	i	PRON
inlawrev-4023	914	2	d.	d.	PROPN
inlawrev-4023	914	3	396	396	NUM
inlawrev-4023	914	4	.	.	PUNCT
inlawrev-4023	915	1	i	i	PRON
inlawrev-4023	915	2	d.	d.	PROPN
inlawrev-4023	915	3	397	397	NUM
inlawrev-4023	915	4	.	.	PUNCT
inlawrev-4023	915	5	895	895	NUM
inlawrev-4023	915	6	n.e.2d	n.e.2d	NOUN
inlawrev-4023	915	7	140	140	NUM
inlawrev-4023	915	8	(	(	PUNCT
inlawrev-4023	915	9	ind	ind	NOUN
inlawrev-4023	915	10	.	.	PUNCT
inlawrev-4023	915	11	tax	tax	PROPN
inlawrev-4023	916	1	ct	ct	PROPN
inlawrev-4023	916	2	.	.	PROPN
inlawrev-4023	916	3	2008	2008	NUM
inlawrev-4023	916	4	)	)	PUNCT
inlawrev-4023	916	5	.	.	PUNCT
inlawrev-4023	917	1	398	398	NUM
inlawrev-4023	917	2	.	.	PUNCT
inlawrev-4023	917	3	m.	m.	NOUN
inlawrev-4023	917	4	at	at	ADP
inlawrev-4023	917	5	141	141	NUM
inlawrev-4023	917	6	.	.	PUNCT
inlawrev-4023	917	7	1250	1250	NUM
inlawrev-4023	917	8	indiana	indiana	PROPN
inlawrev-4023	917	9	law	law	PROPN
inlawrev-4023	917	10	review	review	NOUN
inlawrev-4023	918	1	[	[	X
inlawrev-4023	918	2	vol	vol	NOUN
inlawrev-4023	918	3	.	.	PUNCT
inlawrev-4023	919	1	42	42	NUM
inlawrev-4023	919	2	:	:	SYM
inlawrev-4023	919	3	1215	1215	NUM
inlawrev-4023	919	4	years	year	NOUN
inlawrev-4023	919	5	at	at	ADP
inlawrev-4023	919	6	issue	issue	NOUN
inlawrev-4023	919	7	was	be	AUX
inlawrev-4023	919	8	delaware.^^^	delaware.^^^	PROPN
inlawrev-4023	919	9	mbna	mbna	PROPN
inlawrev-4023	919	10	had	have	AUX
inlawrev-4023	919	11	issued	issue	VERB
inlawrev-4023	919	12	visa	visa	NOUN
inlawrev-4023	919	13	and	and	CCONJ
inlawrev-4023	919	14	mastercard	mastercard	PROPN
inlawrev-4023	919	15	credit	credit	NOUN
inlawrev-4023	919	16	cards	card	NOUN
inlawrev-4023	919	17	to	to	ADP
inlawrev-4023	919	18	consumers	consumer	NOUN
inlawrev-4023	919	19	throughout	throughout	ADP
inlawrev-4023	919	20	the	the	DET
inlawrev-4023	919	21	state	state	NOUN
inlawrev-4023	919	22	of	of	ADP
inlawrev-4023	919	23	indiana	indiana	PROPN
inlawrev-4023	919	24	.	.	PUNCT
inlawrev-4023	920	1	"^^^	"^^^	PUNCT
inlawrev-4023	921	1	for	for	ADP
inlawrev-4023	921	2	the	the	DET
inlawrev-4023	921	3	taxable	taxable	ADJ
inlawrev-4023	921	4	years	year	NOUN
inlawrev-4023	921	5	at	at	ADP
inlawrev-4023	921	6	issue	issue	NOUN
inlawrev-4023	921	7	,	,	PUNCT
inlawrev-4023	921	8	mbna	mbna	PROPN
inlawrev-4023	921	9	did	do	AUX
inlawrev-4023	921	10	not	not	PART
inlawrev-4023	921	11	have	have	VERB
inlawrev-4023	921	12	any	any	DET
inlawrev-4023	921	13	place	place	NOUN
inlawrev-4023	921	14	of	of	ADP
inlawrev-4023	921	15	business	business	NOUN
inlawrev-4023	921	16	within	within	ADP
inlawrev-4023	921	17	indiana	indiana	PROPN
inlawrev-4023	921	18	,	,	PUNCT
inlawrev-4023	921	19	nor	nor	CCONJ
inlawrev-4023	921	20	did	do	AUX
inlawrev-4023	921	21	any	any	DET
inlawrev-4023	921	22	mbna	mbna	NOUN
inlawrev-4023	921	23	employees	employee	NOUN
inlawrev-4023	921	24	enter	enter	VERB
inlawrev-4023	921	25	the	the	DET
inlawrev-4023	921	26	state	state	NOUN
inlawrev-4023	921	27	on	on	ADP
inlawrev-4023	921	28	business/^^	business/^^	PROPN
inlawrev-4023	921	29	indiana	indiana	PROPN
inlawrev-4023	921	30	consumers	consumers	PROPN
inlawrev-4023	921	31	ofmbna	ofmbna	VERB
inlawrev-4023	921	32	'	'	PUNCT
inlawrev-4023	921	33	s	s	NOUN
inlawrev-4023	921	34	credit	credit	NOUN
inlawrev-4023	921	35	cards	card	NOUN
inlawrev-4023	921	36	were	be	AUX
inlawrev-4023	921	37	solicited	solicit	VERB
inlawrev-4023	921	38	either	either	CCONJ
inlawrev-4023	921	39	through	through	ADP
inlawrev-4023	921	40	telephone	telephone	NOUN
inlawrev-4023	921	41	or	or	CCONJ
inlawrev-4023	921	42	mail	mail	NOUN
inlawrev-4023	921	43	communications	communication	NOUN
inlawrev-4023	921	44	.	.	PUNCT
inlawrev-4023	922	1	"	"	PUNCT
inlawrev-4023	922	2	^^^	^^^	PROPN
inlawrev-4023	922	3	mbna	mbna	PROPN
inlawrev-4023	922	4	extended	extended	ADJ
inlawrev-4023	922	5	credit	credit	NOUN
inlawrev-4023	922	6	to	to	ADP
inlawrev-4023	922	7	indiana	indiana	PROPN
inlawrev-4023	922	8	consumers	consumer	NOUN
inlawrev-4023	922	9	and	and	CCONJ
inlawrev-4023	922	10	collected	collect	VERB
inlawrev-4023	922	11	interest	interest	NOUN
inlawrev-4023	922	12	and	and	CCONJ
inlawrev-4023	922	13	fees	fee	NOUN
inlawrev-4023	922	14	from	from	ADP
inlawrev-4023	922	15	them	they	PRON
inlawrev-4023	922	16	during	during	ADP
inlawrev-4023	922	17	the	the	DET
inlawrev-4023	922	18	years	year	NOUN
inlawrev-4023	922	19	in	in	ADP
inlawrev-4023	922	20	dispute	dispute	NOUN
inlawrev-4023	922	21	.	.	PUNCT
inlawrev-4023	923	1	"^^^	"^^^	PUNCT
inlawrev-4023	924	1	based	base	VERB
inlawrev-4023	924	2	on	on	ADP
inlawrev-4023	924	3	the	the	DET
inlawrev-4023	924	4	above	above	ADJ
inlawrev-4023	924	5	facts	fact	NOUN
inlawrev-4023	924	6	,	,	PUNCT
inlawrev-4023	924	7	the	the	DET
inlawrev-4023	924	8	department	department	NOUN
inlawrev-4023	924	9	sought	seek	VERB
inlawrev-4023	924	10	payment	payment	NOUN
inlawrev-4023	924	11	of	of	ADP
inlawrev-4023	924	12	the	the	DET
inlawrev-4023	924	13	state	state	NOUN
inlawrev-4023	924	14	fit	fit	ADJ
inlawrev-4023	924	15	from	from	ADP
inlawrev-4023	924	16	mbna	mbna	NOUN
inlawrev-4023	924	17	.	.	PUNCT
inlawrev-4023	925	1	"^^"^	"^^"^	PROPN
inlawrev-4023	925	2	mbna	mbna	PROPN
inlawrev-4023	925	3	paid	pay	VERB
inlawrev-4023	925	4	the	the	DET
inlawrev-4023	925	5	proposed	propose	VERB
inlawrev-4023	925	6	fit	fit	ADJ
inlawrev-4023	925	7	assessment	assessment	NOUN
inlawrev-4023	925	8	in	in	ADP
inlawrev-4023	925	9	full	full	ADJ
inlawrev-4023	925	10	and	and	CCONJ
inlawrev-4023	925	11	requested	request	VERB
inlawrev-4023	925	12	a	a	DET
inlawrev-4023	925	13	refund	refund	NOUN
inlawrev-4023	925	14	for	for	ADP
inlawrev-4023	925	15	the	the	DET
inlawrev-4023	925	16	amount	amount	NOUN
inlawrev-4023	925	17	paid	pay	VERB
inlawrev-4023	925	18	.	.	PUNCT
inlawrev-4023	925	19	"^^^	"^^^	PUNCT
inlawrev-4023	926	1	the	the	DET
inlawrev-4023	926	2	department	department	NOUN
inlawrev-4023	926	3	denied	deny	VERB
inlawrev-4023	926	4	mbna	mbna	PROPN
inlawrev-4023	926	5	's	's	PART
inlawrev-4023	926	6	refund	refund	ADJ
inlawrev-4023	926	7	request	request	NOUN
inlawrev-4023	926	8	.	.	PUNCT
inlawrev-4023	927	1	"^^^	"^^^	PUNCT
inlawrev-4023	928	1	the	the	DET
inlawrev-4023	928	2	tax	tax	NOUN
inlawrev-4023	928	3	court	court	NOUN
inlawrev-4023	928	4	explained	explain	VERB
inlawrev-4023	928	5	that	that	SCONJ
inlawrev-4023	928	6	the	the	DET
inlawrev-4023	928	7	commerce	commerce	PROPN
inlawrev-4023	928	8	clause	clause	NOUN
inlawrev-4023	928	9	prohibits	prohibit	VERB
inlawrev-4023	928	10	states	state	NOUN
inlawrev-4023	928	11	from	from	ADP
inlawrev-4023	928	12	imposing	impose	VERB
inlawrev-4023	928	13	taxes	taxis	NOUN
inlawrev-4023	928	14	on	on	ADP
inlawrev-4023	928	15	out	out	ADP
inlawrev-4023	928	16	-	-	PUNCT
inlawrev-4023	928	17	of	of	ADP
inlawrev-4023	928	18	-	-	PUNCT
inlawrev-4023	928	19	state	state	NOUN
inlawrev-4023	928	20	businesses	business	NOUN
inlawrev-4023	928	21	unless	unless	SCONJ
inlawrev-4023	928	22	the	the	DET
inlawrev-4023	928	23	business	business	NOUN
inlawrev-4023	928	24	has	have	VERB
inlawrev-4023	928	25	a	a	DET
inlawrev-4023	928	26	"	"	PUNCT
inlawrev-4023	928	27	substantial	substantial	ADJ
inlawrev-4023	928	28	nexus	nexus	NOUN
inlawrev-4023	928	29	"	"	PUNCT
inlawrev-4023	928	30	with	with	ADP
inlawrev-4023	928	31	the	the	DET
inlawrev-4023	928	32	taxing	tax	VERB
inlawrev-4023	928	33	state	state	NOUN
inlawrev-4023	928	34	.	.	PUNCT
inlawrev-4023	928	35	"^^^	"^^^	PUNCT
inlawrev-4023	929	1	before	before	ADP
inlawrev-4023	929	2	the	the	DET
inlawrev-4023	929	3	tax	tax	NOUN
inlawrev-4023	929	4	court	court	NOUN
inlawrev-4023	929	5	,	,	PUNCT
inlawrev-4023	929	6	the	the	DET
inlawrev-4023	929	7	department	department	NOUN
inlawrev-4023	929	8	argued	argue	VERB
inlawrev-4023	929	9	that	that	SCONJ
inlawrev-4023	929	10	mbna	mbna	PROPN
inlawrev-4023	929	11	's	's	PART
inlawrev-4023	929	12	"	"	PUNCT
inlawrev-4023	929	13	economic	economic	ADJ
inlawrev-4023	929	14	presence	presence	NOUN
inlawrev-4023	929	15	"	"	PUNCT
inlawrev-4023	929	16	in	in	ADP
inlawrev-4023	929	17	indiana	indiana	PROPN
inlawrev-4023	929	18	satisfied	satisfy	VERB
inlawrev-4023	929	19	the	the	DET
inlawrev-4023	929	20	commerce	commerce	NOUN
inlawrev-4023	929	21	clause	clause	NOUN
inlawrev-4023	929	22	's	's	PART
inlawrev-4023	929	23	"	"	PUNCT
inlawrev-4023	929	24	substantial	substantial	ADJ
inlawrev-4023	929	25	nexus	nexus	NOUN
inlawrev-4023	929	26	"	"	PUNCT
inlawrev-4023	929	27	requirement	requirement	NOUN
inlawrev-4023	929	28	.	.	PUNCT
inlawrev-4023	930	1	"^^^	"^^^	PUNCT
inlawrev-4023	931	1	it	it	PRON
inlawrev-4023	931	2	was	be	AUX
inlawrev-4023	931	3	mbna	mbna	PROPN
inlawrev-4023	931	4	's	's	PART
inlawrev-4023	931	5	contention	contention	NOUN
inlawrev-4023	931	6	,	,	PUNCT
inlawrev-4023	931	7	however	however	ADV
inlawrev-4023	931	8	,	,	PUNCT
inlawrev-4023	931	9	that	that	SCONJ
inlawrev-4023	931	10	"	"	PUNCT
inlawrev-4023	931	11	economic	economic	ADJ
inlawrev-4023	931	12	presence	presence	NOUN
inlawrev-4023	931	13	"	"	PUNCT
inlawrev-4023	931	14	was	be	AUX
inlawrev-4023	931	15	not	not	PART
inlawrev-4023	931	16	enough	enough	ADJ
inlawrev-4023	931	17	to	to	PART
inlawrev-4023	931	18	satisfy	satisfy	VERB
inlawrev-4023	931	19	the	the	DET
inlawrev-4023	931	20	"	"	PUNCT
inlawrev-4023	931	21	substantial	substantial	ADJ
inlawrev-4023	931	22	nexus	nexus	NOUN
inlawrev-4023	931	23	"	"	PUNCT
inlawrev-4023	931	24	requirement	requirement	NOUN
inlawrev-4023	931	25	.	.	PUNCT
inlawrev-4023	931	26	"^^^	"^^^	PUNCT
inlawrev-4023	932	1	mbna	mbna	PROPN
inlawrev-4023	932	2	contended	contend	VERB
inlawrev-4023	932	3	that	that	SCONJ
inlawrev-4023	932	4	it	it	PRON
inlawrev-4023	932	5	must	must	AUX
inlawrev-4023	932	6	have	have	VERB
inlawrev-4023	932	7	a	a	DET
inlawrev-4023	932	8	physical	physical	ADJ
inlawrev-4023	932	9	presence	presence	NOUN
inlawrev-4023	932	10	in	in	ADP
inlawrev-4023	932	11	indiana	indiana	PROPN
inlawrev-4023	932	12	in	in	ADP
inlawrev-4023	932	13	order	order	NOUN
inlawrev-4023	932	14	to	to	PART
inlawrev-4023	932	15	be	be	AUX
inlawrev-4023	932	16	subject	subject	ADJ
inlawrev-4023	932	17	to	to	ADP
inlawrev-4023	932	18	the	the	DET
inlawrev-4023	932	19	state	state	NOUN
inlawrev-4023	932	20	frr	frr	NOUN
inlawrev-4023	932	21	.	.	PUNCT
inlawrev-4023	932	22	"^^^	"^^^	PUNCT
inlawrev-4023	933	1	mbna	mbna	PROPN
inlawrev-4023	933	2	argued	argue	VERB
inlawrev-4023	933	3	that	that	SCONJ
inlawrev-4023	933	4	the	the	DET
inlawrev-4023	933	5	department	department	NOUN
inlawrev-4023	933	6	,	,	PUNCT
inlawrev-4023	933	7	in	in	ADP
inlawrev-4023	933	8	denying	deny	VERB
inlawrev-4023	933	9	its	its	PRON
inlawrev-4023	933	10	refund	refund	NOUN
inlawrev-4023	933	11	request	request	NOUN
inlawrev-4023	933	12	,	,	PUNCT
inlawrev-4023	933	13	ignored	ignore	VERB
inlawrev-4023	933	14	two	two	NUM
inlawrev-4023	933	15	important	important	ADJ
inlawrev-4023	933	16	united	united	PROPN
inlawrev-4023	933	17	states	states	PROPN
inlawrev-4023	933	18	supreme	supreme	PROPN
inlawrev-4023	933	19	court	court	PROPN
inlawrev-4023	933	20	decisions	decision	NOUN
inlawrev-4023	933	21	.	.	PUNCT
inlawrev-4023	934	1	"^	"^	PUNCT
inlawrev-4023	934	2	'	'	PRON
inlawrev-4023	934	3	*	*	PUNCT
inlawrev-4023	934	4	national	national	PROPN
inlawrev-4023	934	5	bellas	bellas	PROPN
inlawrev-4023	934	6	hess	hess	PROPN
inlawrev-4023	934	7	v.	v.	ADP
inlawrev-4023	934	8	department	department	PROPN
inlawrev-4023	934	9	ofrevenue	ofrevenue	NOUN
inlawrev-4023	934	10	of	of	ADP
inlawrev-4023	934	11	illinois'^^^	illinois'^^^	PROPN
inlawrev-4023	934	12	and	and	CCONJ
inlawrev-4023	934	13	quill	quill	PROPN
inlawrev-4023	934	14	corp	corp	PROPN
inlawrev-4023	934	15	.	.	PROPN
inlawrev-4023	934	16	v.	v.	CCONJ
inlawrev-4023	934	17	north	north	NOUN
inlawrev-4023	934	18	dakotaf'^^	dakotaf'^^	VERB
inlawrev-4023	934	19	in	in	ADP
inlawrev-4023	934	20	determining	determine	VERB
inlawrev-4023	934	21	whether	whether	SCONJ
inlawrev-4023	934	22	mbna	mbna	PROPN
inlawrev-4023	934	23	was	be	AUX
inlawrev-4023	934	24	subject	subject	ADJ
inlawrev-4023	934	25	to	to	ADP
inlawrev-4023	934	26	indiana	indiana	PROPN
inlawrev-4023	934	27	's	's	PART
inlawrev-4023	934	28	fit	fit	PROPN
inlawrev-4023	934	29	,	,	PUNCT
inlawrev-4023	934	30	the	the	DET
inlawrev-4023	934	31	tax	tax	NOUN
inlawrev-4023	934	32	court	court	NOUN
inlawrev-4023	934	33	had	have	VERB
inlawrev-4023	934	34	to	to	PART
inlawrev-4023	934	35	determine	determine	VERB
inlawrev-4023	934	36	whether	whether	SCONJ
inlawrev-4023	934	37	the	the	DET
inlawrev-4023	934	38	supreme	supreme	PROPN
inlawrev-4023	934	39	court	court	PROPN
inlawrev-4023	934	40	's	's	PART
inlawrev-4023	934	41	decisions	decision	NOUN
inlawrev-4023	934	42	in	in	ADP
inlawrev-4023	934	43	bellas	bellas	PROPN
inlawrev-4023	934	44	hess	hess	PROPN
inlawrev-4023	934	45	and	and	CCONJ
inlawrev-4023	934	46	quill	quill	PROPN
inlawrev-4023	934	47	governed	govern	VERB
inlawrev-4023	934	48	and	and	CCONJ
inlawrev-4023	934	49	,	,	PUNCT
inlawrev-4023	934	50	if	if	SCONJ
inlawrev-4023	934	51	not	not	PART
inlawrev-4023	934	52	,	,	PUNCT
inlawrev-4023	934	53	whether	whether	SCONJ
inlawrev-4023	934	54	mbna	mbna	PROPN
inlawrev-4023	934	55	's	's	PART
inlawrev-4023	934	56	economic	economic	ADJ
inlawrev-4023	934	57	presence	presence	NOUN
inlawrev-4023	934	58	in	in	ADP
inlawrev-4023	934	59	indiana	indiana	PROPN
inlawrev-4023	934	60	created	create	VERB
inlawrev-4023	934	61	a	a	DET
inlawrev-4023	934	62	substantial	substantial	ADJ
inlawrev-4023	934	63	nexus	nexus	NOUN
inlawrev-4023	934	64	under	under	ADP
inlawrev-4023	934	65	the	the	DET
inlawrev-4023	934	66	commerce	commerce	NOUN
inlawrev-4023	934	67	clause	clause	NOUN
inlawrev-4023	934	68	.	.	PUNCT
inlawrev-4023	935	1	"	"	PUNCT
inlawrev-4023	935	2	^^"^	^^"^	X
inlawrev-4023	935	3	in	in	ADP
inlawrev-4023	935	4	bellas	bellas	PROPN
inlawrev-4023	935	5	hess	hess	PROPN
inlawrev-4023	935	6	,	,	PUNCT
inlawrev-4023	935	7	the	the	DET
inlawrev-4023	935	8	u.s	u.s	PROPN
inlawrev-4023	935	9	.	.	PROPN
inlawrev-4023	935	10	supreme	supreme	PROPN
inlawrev-4023	935	11	court	court	PROPN
inlawrev-4023	935	12	explained	explain	VERB
inlawrev-4023	935	13	that	that	SCONJ
inlawrev-4023	935	14	an	an	DET
inlawrev-4023	935	15	out	out	ADV
inlawrev-4023	935	16	-	-	PUNCT
inlawrev-4023	935	17	of	of	ADP
inlawrev-4023	935	18	-	-	PUNCT
inlawrev-4023	935	19	state	state	NOUN
inlawrev-4023	935	20	vendor	vendor	NOUN
inlawrev-4023	935	21	is	be	AUX
inlawrev-4023	935	22	not	not	PART
inlawrev-4023	935	23	required	require	VERB
inlawrev-4023	935	24	to	to	PART
inlawrev-4023	935	25	remit	remit	VERB
inlawrev-4023	935	26	use	use	NOUN
inlawrev-4023	935	27	tax	tax	NOUN
inlawrev-4023	935	28	when	when	SCONJ
inlawrev-4023	935	29	its	its	PRON
inlawrev-4023	935	30	only	only	ADJ
inlawrev-4023	935	31	activity	activity	NOUN
inlawrev-4023	935	32	in	in	ADP
inlawrev-4023	935	33	the	the	DET
inlawrev-4023	935	34	state	state	NOUN
inlawrev-4023	935	35	is	be	AUX
inlawrev-4023	935	36	through	through	ADP
inlawrev-4023	935	37	the	the	DET
inlawrev-4023	935	38	399	399	NUM
inlawrev-4023	935	39	.	.	PUNCT
inlawrev-4023	936	1	i	i	PRON
inlawrev-4023	936	2	d.	d.	PROPN
inlawrev-4023	936	3	400	400	NUM
inlawrev-4023	936	4	.	.	PUNCT
inlawrev-4023	937	1	i	i	PRON
inlawrev-4023	937	2	d.	d.	PROPN
inlawrev-4023	937	3	401	401	NUM
inlawrev-4023	937	4	.	.	PUNCT
inlawrev-4023	938	1	i	i	PRON
inlawrev-4023	938	2	d.	d.	PROPN
inlawrev-4023	938	3	402	402	NUM
inlawrev-4023	938	4	.	.	PUNCT
inlawrev-4023	939	1	i	i	PRON
inlawrev-4023	939	2	d.	d.	PROPN
inlawrev-4023	939	3	403	403	NUM
inlawrev-4023	939	4	.	.	PUNCT
inlawrev-4023	940	1	i	i	PRON
inlawrev-4023	940	2	d.	d.	PROPN
inlawrev-4023	940	3	404	404	NUM
inlawrev-4023	940	4	.	.	PUNCT
inlawrev-4023	941	1	i	i	PRON
inlawrev-4023	941	2	d.	d.	PROPN
inlawrev-4023	941	3	405	405	NUM
inlawrev-4023	941	4	.	.	PUNCT
inlawrev-4023	942	1	i	i	PRON
inlawrev-4023	942	2	d.	d.	PROPN
inlawrev-4023	942	3	406	406	NUM
inlawrev-4023	942	4	.	.	PUNCT
inlawrev-4023	943	1	i	i	PRON
inlawrev-4023	943	2	d.	d.	PROPN
inlawrev-4023	943	3	407	407	NUM
inlawrev-4023	943	4	.	.	PUNCT
inlawrev-4023	944	1	i	i	PRON
inlawrev-4023	944	2	d.	d.	PROPN
inlawrev-4023	944	3	408	408	NUM
inlawrev-4023	944	4	.	.	PUNCT
inlawrev-4023	945	1	i	i	PRON
inlawrev-4023	945	2	d.	d.	PROPN
inlawrev-4023	945	3	at	at	ADP
inlawrev-4023	945	4	142	142	NUM
inlawrev-4023	945	5	.	.	PUNCT
inlawrev-4023	946	1	409	409	NUM
inlawrev-4023	946	2	.	.	PUNCT
inlawrev-4023	947	1	i	i	PRON
inlawrev-4023	947	2	d.	d.	PROPN
inlawrev-4023	947	3	410	410	NUM
inlawrev-4023	947	4	.	.	PUNCT
inlawrev-4023	948	1	i	i	PRON
inlawrev-4023	948	2	d.	d.	PROPN
inlawrev-4023	948	3	411	411	NUM
inlawrev-4023	948	4	.	.	PUNCT
inlawrev-4023	949	1	i	i	PRON
inlawrev-4023	949	2	d.	d.	PROPN
inlawrev-4023	949	3	412	412	NUM
inlawrev-4023	949	4	.	.	PUNCT
inlawrev-4023	949	5	386	386	NUM
inlawrev-4023	949	6	u.s	u.s	PROPN
inlawrev-4023	949	7	.	.	PROPN
inlawrev-4023	949	8	753	753	NUM
inlawrev-4023	949	9	(	(	PUNCT
inlawrev-4023	949	10	1967	1967	NUM
inlawrev-4023	949	11	)	)	PUNCT
inlawrev-4023	949	12	,	,	PUNCT
inlawrev-4023	949	13	overruled	overrule	VERB
inlawrev-4023	949	14	in	in	ADP
inlawrev-4023	949	15	part	part	NOUN
inlawrev-4023	949	16	by	by	ADP
inlawrev-4023	949	17	quill	quill	PROPN
inlawrev-4023	949	18	corp	corp	PROPN
inlawrev-4023	949	19	.	.	PROPN
inlawrev-4023	949	20	v.	v.	PROPN
inlawrev-4023	949	21	n.d	n.d	PROPN
inlawrev-4023	949	22	.	.	PROPN
inlawrev-4023	949	23	504	504	NUM
inlawrev-4023	949	24	u.s	u.s	PROPN
inlawrev-4023	949	25	.	.	PROPN
inlawrev-4023	949	26	298	298	NUM
inlawrev-4023	949	27	(	(	PUNCT
inlawrev-4023	949	28	1992	1992	NUM
inlawrev-4023	949	29	)	)	PUNCT
inlawrev-4023	949	30	.	.	PUNCT
inlawrev-4023	950	1	413	413	NUM
inlawrev-4023	950	2	.	.	X
inlawrev-4023	950	3	504	504	NUM
inlawrev-4023	950	4	u.s	u.s	PROPN
inlawrev-4023	950	5	.	.	PROPN
inlawrev-4023	950	6	298(1992	298(1992	NUM
inlawrev-4023	950	7	)	)	PUNCT
inlawrev-4023	950	8	.	.	PUNCT
inlawrev-4023	951	1	414	414	NUM
inlawrev-4023	951	2	.	.	PUNCT
inlawrev-4023	952	1	mbna	mbna	NOUN
inlawrev-4023	952	2	,	,	PUNCT
inlawrev-4023	952	3	895	895	NUM
inlawrev-4023	952	4	n.e.2d	n.e.2d	NOUN
inlawrev-4023	952	5	at	at	ADP
inlawrev-4023	952	6	142	142	NUM
inlawrev-4023	952	7	.	.	PUNCT
inlawrev-4023	952	8	2009	2009	NUM
inlawrev-4023	952	9	]	]	PUNCT
inlawrev-4023	952	10	tax	tax	NOUN
inlawrev-4023	952	11	law	law	NOUN
inlawrev-4023	952	12	1251	1251	NUM
inlawrev-4023	952	13	mail	mail	NOUN
inlawrev-4023	952	14	or	or	CCONJ
inlawrev-4023	952	15	common	common	ADJ
inlawrev-4023	952	16	carrier	carrier	NOUN
inlawrev-4023	952	17	.	.	PUNCT
inlawrev-4023	953	1	'^	'^	PROPN
inlawrev-4023	953	2	'	'	PUNCT
inlawrev-4023	953	3	^	^	PUNCT
inlawrev-4023	953	4	the	the	DET
inlawrev-4023	953	5	physical	physical	ADJ
inlawrev-4023	953	6	presence	presence	NOUN
inlawrev-4023	953	7	requirement	requirement	NOUN
inlawrev-4023	953	8	,	,	PUNCT
inlawrev-4023	953	9	for	for	ADP
inlawrev-4023	953	10	the	the	DET
inlawrev-4023	953	11	purposes	purpose	NOUN
inlawrev-4023	953	12	of	of	ADP
inlawrev-4023	953	13	sales	sale	NOUN
inlawrev-4023	953	14	and	and	CCONJ
inlawrev-4023	953	15	use	use	VERB
inlawrev-4023	953	16	taxes	taxis	NOUN
inlawrev-4023	953	17	,	,	PUNCT
inlawrev-4023	953	18	was	be	AUX
inlawrev-4023	953	19	reaffirmed	reaffirm	VERB
inlawrev-4023	953	20	by	by	ADP
inlawrev-4023	953	21	the	the	DET
inlawrev-4023	953	22	supreme	supreme	PROPN
inlawrev-4023	953	23	court	court	PROPN
inlawrev-4023	953	24	in	in	ADP
inlawrev-4023	953	25	quillf'^^	quillf'^^	PROPN
inlawrev-4023	953	26	therefore	therefore	ADV
inlawrev-4023	953	27	,	,	PUNCT
inlawrev-4023	953	28	mbna	mbna	PROPN
inlawrev-4023	953	29	argued	argue	VERB
inlawrev-4023	953	30	that	that	SCONJ
inlawrev-4023	953	31	bellas	bellas	PROPN
inlawrev-4023	953	32	hess	hess	PROPN
inlawrev-4023	953	33	and	and	CCONJ
inlawrev-4023	953	34	quill	quill	NOUN
inlawrev-4023	953	35	prohibited	prohibit	VERB
inlawrev-4023	953	36	the	the	DET
inlawrev-4023	953	37	state	state	NOUN
inlawrev-4023	953	38	of	of	ADP
inlawrev-4023	953	39	indiana	indiana	PROPN
inlawrev-4023	953	40	from	from	ADP
inlawrev-4023	953	41	imposing	impose	VERB
inlawrev-4023	953	42	fit	fit	ADJ
inlawrev-4023	953	43	based	base	VERB
inlawrev-4023	953	44	solely	solely	ADV
inlawrev-4023	953	45	on	on	ADP
inlawrev-4023	953	46	its	its	PRON
inlawrev-4023	953	47	economic	economic	ADJ
inlawrev-4023	953	48	presence	presence	NOUN
inlawrev-4023	953	49	within	within	ADP
inlawrev-4023	953	50	the	the	DET
inlawrev-4023	953	51	state	state	NOUN
inlawrev-4023	953	52	.	.	PUNCT
inlawrev-4023	954	1	the	the	DET
inlawrev-4023	954	2	tax	tax	NOUN
inlawrev-4023	954	3	court	court	NOUN
inlawrev-4023	954	4	disagreed	disagree	VERB
inlawrev-4023	954	5	and	and	CCONJ
inlawrev-4023	954	6	stated	state	VERB
inlawrev-4023	954	7	:	:	PUNCT
inlawrev-4023	954	8	[	[	X
inlawrev-4023	954	9	t]his	t]his	ADP
inlawrev-4023	954	10	court	court	NOUN
inlawrev-4023	954	11	finds	find	VERB
inlawrev-4023	954	12	that	that	SCONJ
inlawrev-4023	954	13	the	the	DET
inlawrev-4023	954	14	supreme	supreme	PROPN
inlawrev-4023	954	15	court	court	PROPN
inlawrev-4023	954	16	has	have	AUX
inlawrev-4023	954	17	not	not	PART
inlawrev-4023	954	18	extended	extend	VERB
inlawrev-4023	954	19	the	the	DET
inlawrev-4023	954	20	physical	physical	ADJ
inlawrev-4023	954	21	presence	presence	NOUN
inlawrev-4023	954	22	requirement	requirement	NOUN
inlawrev-4023	954	23	beyond	beyond	ADP
inlawrev-4023	954	24	the	the	DET
inlawrev-4023	954	25	realm	realm	NOUN
inlawrev-4023	954	26	of	of	ADP
inlawrev-4023	954	27	sales	sale	NOUN
inlawrev-4023	954	28	and	and	CCONJ
inlawrev-4023	954	29	use	use	VERB
inlawrev-4023	954	30	taxes	taxis	NOUN
inlawrev-4023	954	31	.	.	PUNCT
inlawrev-4023	955	1	thus	thus	ADV
inlawrev-4023	955	2	,	,	PUNCT
inlawrev-4023	955	3	bellas	bellas	PROPN
inlawrev-4023	955	4	hess	hess	PROPN
inlawrev-4023	955	5	and	and	CCONJ
inlawrev-4023	955	6	quill	quill	NOUN
inlawrev-4023	955	7	do	do	AUX
inlawrev-4023	955	8	not	not	PART
inlawrev-4023	955	9	control	control	VERB
inlawrev-4023	955	10	the	the	DET
inlawrev-4023	955	11	outcome	outcome	NOUN
inlawrev-4023	955	12	of	of	ADP
inlawrev-4023	955	13	this	this	DET
inlawrev-4023	955	14	case	case	NOUN
inlawrev-4023	955	15	.	.	PUNCT
inlawrev-4023	956	1	accordingly	accordingly	ADV
inlawrev-4023	956	2	,	,	PUNCT
inlawrev-4023	956	3	the	the	DET
inlawrev-4023	956	4	supreme	supreme	PROPN
inlawrev-4023	956	5	court	court	PROPN
inlawrev-4023	956	6	has	have	AUX
inlawrev-4023	956	7	left	leave	VERB
inlawrev-4023	956	8	the	the	DET
inlawrev-4023	956	9	door	door	NOUN
inlawrev-4023	956	10	open	open	ADJ
inlawrev-4023	956	11	for	for	SCONJ
inlawrev-4023	956	12	this	this	DET
inlawrev-4023	956	13	court	court	NOUN
inlawrev-4023	956	14	to	to	PART
inlawrev-4023	956	15	determine	determine	VERB
inlawrev-4023	956	16	,	,	PUNCT
inlawrev-4023	956	17	as	as	ADP
inlawrev-4023	956	18	a	a	DET
inlawrev-4023	956	19	matter	matter	NOUN
inlawrev-4023	956	20	of	of	ADP
inlawrev-4023	956	21	first	first	ADJ
inlawrev-4023	956	22	impression	impression	NOUN
inlawrev-4023	956	23	,	,	PUNCT
inlawrev-4023	956	24	whether	whether	SCONJ
inlawrev-4023	956	25	an	an	DET
inlawrev-4023	956	26	economic	economic	ADJ
inlawrev-4023	956	27	presence	presence	NOUN
inlawrev-4023	956	28	can	can	AUX
inlawrev-4023	956	29	also	also	ADV
inlawrev-4023	956	30	satisfy	satisfy	VERB
inlawrev-4023	956	31	the	the	DET
inlawrev-4023	956	32	substantial	substantial	ADJ
inlawrev-4023	956	33	nexus	nexus	NOUN
inlawrev-4023	956	34	requirement	requirement	NOUN
inlawrev-4023	956	35	for	for	ADP
inlawrev-4023	956	36	purposes	purpose	NOUN
inlawrev-4023	956	37	of	of	ADP
inlawrev-4023	956	38	the	the	DET
inlawrev-4023	956	39	pjj	pjj	PROPN
inlawrev-4023	956	40	417	417	NUM
inlawrev-4023	956	41	because	because	SCONJ
inlawrev-4023	956	42	it	it	PRON
inlawrev-4023	956	43	was	be	AUX
inlawrev-4023	956	44	a	a	DET
inlawrev-4023	956	45	matter	matter	NOUN
inlawrev-4023	956	46	of	of	ADP
inlawrev-4023	956	47	first	first	ADJ
inlawrev-4023	956	48	impression	impression	NOUN
inlawrev-4023	956	49	in	in	ADP
inlawrev-4023	956	50	indiana	indiana	PROPN
inlawrev-4023	956	51	,	,	PUNCT
inlawrev-4023	956	52	the	the	DET
inlawrev-4023	956	53	tax	tax	NOUN
inlawrev-4023	956	54	court	court	NOUN
inlawrev-4023	956	55	looked	look	VERB
inlawrev-4023	956	56	to	to	ADP
inlawrev-4023	956	57	other	other	ADJ
inlawrev-4023	956	58	states	state	NOUN
inlawrev-4023	956	59	that	that	PRON
inlawrev-4023	956	60	had	have	AUX
inlawrev-4023	956	61	already	already	ADV
inlawrev-4023	956	62	decided	decide	VERB
inlawrev-4023	956	63	whether	whether	SCONJ
inlawrev-4023	956	64	economic	economic	ADJ
inlawrev-4023	956	65	presence	presence	NOUN
inlawrev-4023	956	66	was	be	AUX
inlawrev-4023	956	67	sufficient	sufficient	ADJ
inlawrev-4023	956	68	to	to	PART
inlawrev-4023	956	69	create	create	VERB
inlawrev-4023	956	70	a	a	DET
inlawrev-4023	956	71	substantial	substantial	ADJ
inlawrev-4023	956	72	nexus	nexus	NOUN
inlawrev-4023	956	73	for	for	ADP
inlawrev-4023	956	74	taxes	taxis	NOUN
inlawrev-4023	956	75	,	,	PUNCT
inlawrev-4023	956	76	other	other	ADJ
inlawrev-4023	956	77	than	than	ADP
inlawrev-4023	956	78	sales	sale	NOUN
inlawrev-4023	956	79	or	or	CCONJ
inlawrev-4023	956	80	use	use	VERB
inlawrev-4023	956	81	taxes	taxis	NOUN
inlawrev-4023	956	82	,	,	PUNCT
inlawrev-4023	956	83	under	under	ADP
inlawrev-4023	956	84	the	the	DET
inlawrev-4023	956	85	commerce	commerce	NOUN
inlawrev-4023	956	86	clause	clause	NOUN
inlawrev-4023	956	87	.	.	PUNCT
inlawrev-4023	956	88	"^^^	"^^^	PUNCT
inlawrev-4023	957	1	the	the	DET
inlawrev-4023	957	2	tax	tax	NOUN
inlawrev-4023	957	3	court	court	NOUN
inlawrev-4023	957	4	noted	note	VERB
inlawrev-4023	957	5	that	that	SCONJ
inlawrev-4023	957	6	two	two	NUM
inlawrev-4023	957	7	state	state	NOUN
inlawrev-4023	957	8	courts	court	NOUN
inlawrev-4023	957	9	had	have	AUX
inlawrev-4023	957	10	already	already	ADV
inlawrev-4023	957	11	analyzed	analyze	VERB
inlawrev-4023	957	12	whether	whether	SCONJ
inlawrev-4023	957	13	the	the	DET
inlawrev-4023	957	14	imposition	imposition	NOUN
inlawrev-4023	957	15	of	of	ADP
inlawrev-4023	957	16	tax	tax	NOUN
inlawrev-4023	957	17	on	on	ADP
inlawrev-4023	957	18	the	the	DET
inlawrev-4023	957	19	income	income	NOUN
inlawrev-4023	957	20	of	of	ADP
inlawrev-4023	957	21	a	a	DET
inlawrev-4023	957	22	company	company	NOUN
inlawrev-4023	957	23	,	,	PUNCT
inlawrev-4023	957	24	"	"	PUNCT
inlawrev-4023	957	25	who	who	PRON
inlawrev-4023	957	26	issued	issue	VERB
inlawrev-4023	957	27	credit	credit	NOUN
inlawrev-4023	957	28	cards	card	NOUN
inlawrev-4023	957	29	in	in	ADP
inlawrev-4023	957	30	the	the	DET
inlawrev-4023	957	31	taxing	tax	VERB
inlawrev-4023	957	32	state	state	NOUN
inlawrev-4023	957	33	,	,	PUNCT
inlawrev-4023	957	34	but	but	CCONJ
inlawrev-4023	957	35	did	do	AUX
inlawrev-4023	957	36	not	not	PART
inlawrev-4023	957	37	have	have	VERB
inlawrev-4023	957	38	a	a	DET
inlawrev-4023	957	39	physical	physical	ADJ
inlawrev-4023	957	40	presence	presence	NOUN
inlawrev-4023	957	41	therein	therein	ADV
inlawrev-4023	957	42	"	"	PUNCT
inlawrev-4023	957	43	was	be	AUX
inlawrev-4023	957	44	allowed	allow	VERB
inlawrev-4023	957	45	under	under	ADP
inlawrev-4023	957	46	the	the	DET
inlawrev-4023	957	47	commerce	commerce	NOUN
inlawrev-4023	957	48	clause	clause	NOUN
inlawrev-4023	957	49	.	.	PUNCT
inlawrev-4023	958	1	"^^^	"^^^	PUNCT
inlawrev-4023	959	1	in	in	ADP
inlawrev-4023	959	2	j.	j.	PROPN
inlawrev-4023	959	3	c.	c.	PROPN
inlawrev-4023	959	4	penney	penney	PROPN
inlawrev-4023	959	5	national	national	PROPN
inlawrev-4023	959	6	bank	bank	PROPN
inlawrev-4023	959	7	v.	v.	CCONJ
inlawrev-4023	959	8	johnson,^^^	johnson,^^^	PROPN
inlawrev-4023	959	9	the	the	DET
inlawrev-4023	959	10	tennessee	tennessee	PROPN
inlawrev-4023	959	11	court	court	PROPN
inlawrev-4023	959	12	of	of	ADP
inlawrev-4023	959	13	appeals	appeals	PROPN
inlawrev-4023	959	14	determined	determine	VERB
inlawrev-4023	959	15	that	that	SCONJ
inlawrev-4023	959	16	bellas	bellas	PROPN
inlawrev-4023	959	17	hess	hess	PROPN
inlawrev-4023	959	18	and	and	CCONJ
inlawrev-4023	959	19	quill	quill	PROPN
inlawrev-4023	959	20	governed	govern	VERB
inlawrev-4023	959	21	and	and	CCONJ
inlawrev-4023	959	22	a	a	DET
inlawrev-4023	959	23	franchise	franchise	NOUN
inlawrev-4023	959	24	tax	tax	NOUN
inlawrev-4023	959	25	could	could	AUX
inlawrev-4023	959	26	not	not	PART
inlawrev-4023	959	27	be	be	AUX
inlawrev-4023	959	28	imposed	impose	VERB
inlawrev-4023	959	29	without	without	ADP
inlawrev-4023	959	30	the	the	DET
inlawrev-4023	959	31	company	company	NOUN
inlawrev-4023	959	32	's	's	PART
inlawrev-4023	959	33	physical	physical	ADJ
inlawrev-4023	959	34	presence	presence	NOUN
inlawrev-4023	959	35	in	in	ADP
inlawrev-4023	959	36	tennessee	tennessee	PROPN
inlawrev-4023	959	37	.	.	PUNCT
inlawrev-4023	960	1	"^^	"^^	PROPN
inlawrev-4023	960	2	'	'	PUNCT
inlawrev-4023	960	3	in	in	ADP
inlawrev-4023	960	4	reaching	reach	VERB
inlawrev-4023	960	5	its	its	PRON
inlawrev-4023	960	6	decision	decision	NOUN
inlawrev-4023	960	7	the	the	DET
inlawrev-4023	960	8	tennessee	tennessee	PROPN
inlawrev-4023	960	9	court	court	NOUN
inlawrev-4023	960	10	stated	state	VERB
inlawrev-4023	960	11	that	that	SCONJ
inlawrev-4023	960	12	it	it	PRON
inlawrev-4023	960	13	was	be	AUX
inlawrev-4023	960	14	not	not	PART
inlawrev-4023	960	15	within	within	ADP
inlawrev-4023	960	16	its	its	PRON
inlawrev-4023	960	17	duty	duty	NOUN
inlawrev-4023	960	18	to	to	PART
inlawrev-4023	960	19	determine	determine	VERB
inlawrev-4023	960	20	whether	whether	SCONJ
inlawrev-4023	960	21	franchise	franchise	NOUN
inlawrev-4023	960	22	or	or	CCONJ
inlawrev-4023	960	23	excise	excise	NOUN
inlawrev-4023	960	24	taxes	taxis	NOUN
inlawrev-4023	960	25	should	should	AUX
inlawrev-4023	960	26	be	be	AUX
inlawrev-4023	960	27	treated	treat	VERB
inlawrev-4023	960	28	any	any	PRON
inlawrev-4023	960	29	differently	differently	ADV
inlawrev-4023	960	30	than	than	ADP
inlawrev-4023	960	31	sales	sale	NOUN
inlawrev-4023	960	32	or	or	CCONJ
inlawrev-4023	960	33	use	use	VERB
inlawrev-4023	960	34	taxes	taxis	NOUN
inlawrev-4023	960	35	under	under	ADP
inlawrev-4023	960	36	the	the	DET
inlawrev-4023	960	37	commerce	commerce	NOUN
inlawrev-4023	960	38	clause	clause	NOUN
inlawrev-4023	960	39	.	.	PUNCT
inlawrev-4023	961	1	"^^^	"^^^	PUNCT
inlawrev-4023	961	2	when	when	SCONJ
inlawrev-4023	961	3	confronted	confront	VERB
inlawrev-4023	961	4	with	with	ADP
inlawrev-4023	961	5	the	the	DET
inlawrev-4023	961	6	same	same	ADJ
inlawrev-4023	961	7	question	question	NOUN
inlawrev-4023	961	8	,	,	PUNCT
inlawrev-4023	961	9	however	however	ADV
inlawrev-4023	961	10	,	,	PUNCT
inlawrev-4023	961	11	the	the	DET
inlawrev-4023	961	12	supreme	supreme	PROPN
inlawrev-4023	961	13	court	court	PROPN
inlawrev-4023	961	14	of	of	ADP
inlawrev-4023	961	15	west	west	PROPN
inlawrev-4023	961	16	virginia	virginia	PROPN
inlawrev-4023	961	17	reached	reach	VERB
inlawrev-4023	961	18	the	the	DET
inlawrev-4023	961	19	opposite	opposite	ADJ
inlawrev-4023	961	20	result	result	NOUN
inlawrev-4023	961	21	.	.	PUNCT
inlawrev-4023	962	1	"^^^	"^^^	PUNCT
inlawrev-4023	963	1	in	in	ADP
inlawrev-4023	963	2	tax	tax	NOUN
inlawrev-4023	963	3	commissioner	commissioner	NOUN
inlawrev-4023	963	4	of	of	ADP
inlawrev-4023	963	5	west	west	PROPN
inlawrev-4023	963	6	virginia	virginia	PROPN
inlawrev-4023	963	7	v.	v.	PROPN
inlawrev-4023	963	8	mbna	mbna	PROPN
inlawrev-4023	963	9	america	america	PROPN
inlawrev-4023	963	10	bank,^^"^	bank,^^"^	PROPN
inlawrev-4023	963	11	the	the	DET
inlawrev-4023	963	12	court	court	NOUN
inlawrev-4023	963	13	stated	state	VERB
inlawrev-4023	963	14	that	that	SCONJ
inlawrev-4023	963	15	the	the	DET
inlawrev-4023	963	16	physical	physical	ADJ
inlawrev-4023	963	17	presence	presence	NOUN
inlawrev-4023	963	18	requirement	requirement	NOUN
inlawrev-4023	963	19	articulated	articulate	VERB
inlawrev-4023	963	20	in	in	ADP
inlawrev-4023	963	21	bellas	bellas	PROPN
inlawrev-4023	963	22	hess	hess	PROPN
inlawrev-4023	963	23	and	and	CCONJ
inlawrev-4023	963	24	affirmed	affirm	VERB
inlawrev-4023	963	25	in	in	ADP
inlawrev-4023	963	26	quill	quill	NOUN
inlawrev-4023	963	27	only	only	ADV
inlawrev-4023	963	28	applies	apply	VERB
inlawrev-4023	963	29	to	to	ADP
inlawrev-4023	963	30	sales	sale	NOUN
inlawrev-4023	963	31	and	and	CCONJ
inlawrev-4023	963	32	use	use	VERB
inlawrev-4023	963	33	taxes	taxis	NOUN
inlawrev-4023	963	34	.	.	PUNCT
inlawrev-4023	964	1	"	"	PUNCT
inlawrev-4023	964	2	^^^	^^^	ADP
inlawrev-4023	964	3	the	the	DET
inlawrev-4023	964	4	tax	tax	NOUN
inlawrev-4023	964	5	court	court	NOUN
inlawrev-4023	964	6	found	find	VERB
inlawrev-4023	964	7	the	the	DET
inlawrev-4023	964	8	west	west	PROPN
inlawrev-4023	964	9	virginia	virginia	PROPN
inlawrev-4023	964	10	supreme	supreme	PROPN
inlawrev-4023	964	11	court	court	PROPN
inlawrev-4023	964	12	's	's	PART
inlawrev-4023	964	13	reasoning	reasoning	NOUN
inlawrev-4023	964	14	415	415	NUM
inlawrev-4023	964	15	.	.	PUNCT
inlawrev-4023	965	1	bellas	bellas	PROPN
inlawrev-4023	965	2	hess,2>^6\5s.2lxl51	hess,2>^6\5s.2lxl51	PROPN
inlawrev-4023	965	3	-	-	PUNCT
inlawrev-4023	965	4	5	5	NUM
inlawrev-4023	965	5	%	%	NOUN
inlawrev-4023	965	6	.	.	PUNCT
inlawrev-4023	966	1	416	416	X
inlawrev-4023	966	2	.	.	PUNCT
inlawrev-4023	967	1	quill	quill	NOUN
inlawrev-4023	967	2	,	,	PUNCT
inlawrev-4023	967	3	504	504	NUM
inlawrev-4023	967	4	u.s	u.s	PROPN
inlawrev-4023	967	5	.	.	PROPN
inlawrev-4023	967	6	at	at	ADP
inlawrev-4023	967	7	316	316	NUM
inlawrev-4023	967	8	-	-	SYM
inlawrev-4023	967	9	17	17	NUM
inlawrev-4023	967	10	.	.	PUNCT
inlawrev-4023	968	1	417	417	NUM
inlawrev-4023	968	2	.	.	PUNCT
inlawrev-4023	969	1	mbna	mbna	NOUN
inlawrev-4023	969	2	,	,	PUNCT
inlawrev-4023	969	3	895	895	NUM
inlawrev-4023	969	4	n.e.2d	n.e.2d	NOUN
inlawrev-4023	969	5	at	at	ADP
inlawrev-4023	969	6	143	143	NUM
inlawrev-4023	969	7	.	.	PUNCT
inlawrev-4023	970	1	418	418	NUM
inlawrev-4023	970	2	.	.	PUNCT
inlawrev-4023	971	1	i	i	PRON
inlawrev-4023	971	2	d.	d.	PROPN
inlawrev-4023	971	3	419	419	NUM
inlawrev-4023	971	4	.	.	PUNCT
inlawrev-4023	972	1	i	i	PRON
inlawrev-4023	972	2	d.	d.	PROPN
inlawrev-4023	972	3	420	420	NUM
inlawrev-4023	972	4	.	.	PUNCT
inlawrev-4023	973	1	19	19	NUM
inlawrev-4023	973	2	s.w.3d	s.w.3d	PROPN
inlawrev-4023	973	3	831	831	NUM
inlawrev-4023	973	4	(	(	PUNCT
inlawrev-4023	973	5	tenn	tenn	PROPN
inlawrev-4023	973	6	.	.	PROPN
inlawrev-4023	974	1	ct	ct	PROPN
inlawrev-4023	974	2	.	.	PUNCT
inlawrev-4023	975	1	app	app	PROPN
inlawrev-4023	975	2	.	.	PROPN
inlawrev-4023	975	3	1999	1999	NUM
inlawrev-4023	975	4	)	)	PUNCT
inlawrev-4023	975	5	.	.	PUNCT
inlawrev-4023	976	1	421	421	NUM
inlawrev-4023	976	2	.	.	PUNCT
inlawrev-4023	977	1	/^.	/^.	PUNCT
inlawrev-4023	977	2	at	at	ADP
inlawrev-4023	977	3	839	839	NUM
inlawrev-4023	977	4	.	.	PUNCT
inlawrev-4023	978	1	422	422	NUM
inlawrev-4023	978	2	.	.	PUNCT
inlawrev-4023	979	1	i	i	PRON
inlawrev-4023	979	2	d.	d.	PROPN
inlawrev-4023	979	3	423	423	NUM
inlawrev-4023	979	4	.	.	PUNCT
inlawrev-4023	980	1	see	see	VERB
inlawrev-4023	980	2	mbna	mbna	PROPN
inlawrev-4023	980	3	,	,	PUNCT
inlawrev-4023	980	4	895	895	NUM
inlawrev-4023	980	5	n.e.2d	n.e.2d	NOUN
inlawrev-4023	980	6	at	at	ADP
inlawrev-4023	980	7	143	143	NUM
inlawrev-4023	980	8	.	.	PUNCT
inlawrev-4023	980	9	424	424	NUM
inlawrev-4023	980	10	.	.	NOUN
inlawrev-4023	980	11	640	640	NUM
inlawrev-4023	980	12	s.e.2d	s.e.2d	NOUN
inlawrev-4023	980	13	226	226	NUM
inlawrev-4023	980	14	(	(	PUNCT
inlawrev-4023	980	15	w.	w.	PROPN
inlawrev-4023	980	16	va	va	PROPN
inlawrev-4023	980	17	.	.	PROPN
inlawrev-4023	980	18	2006	2006	NUM
inlawrev-4023	980	19	)	)	PUNCT
inlawrev-4023	980	20	,	,	PUNCT
inlawrev-4023	980	21	cert	cert	NOUN
inlawrev-4023	980	22	,	,	PUNCT
inlawrev-4023	980	23	denied	deny	VERB
inlawrev-4023	980	24	,	,	PUNCT
inlawrev-4023	980	25	fia	fia	PROPN
inlawrev-4023	980	26	card	card	NOUN
inlawrev-4023	980	27	servs	servs	PROPN
inlawrev-4023	980	28	.	.	PUNCT
inlawrev-4023	981	1	v.	v.	ADP
inlawrev-4023	981	2	tax	tax	NOUN
inlawrev-4023	981	3	comm'r	comm'r	NOUN
inlawrev-4023	981	4	of	of	ADP
inlawrev-4023	981	5	w.	w.	PROPN
inlawrev-4023	981	6	va	va	PROPN
inlawrev-4023	981	7	.	.	PROPN
inlawrev-4023	981	8	,	,	PUNCT
inlawrev-4023	981	9	127	127	NUM
inlawrev-4023	981	10	s.	s.	PROPN
inlawrev-4023	981	11	ct	ct	PROPN
inlawrev-4023	981	12	.	.	PUNCT
inlawrev-4023	982	1	2997	2997	NUM
inlawrev-4023	982	2	(	(	PUNCT
inlawrev-4023	982	3	2007	2007	NUM
inlawrev-4023	982	4	)	)	PUNCT
inlawrev-4023	982	5	.	.	PUNCT
inlawrev-4023	983	1	425	425	NUM
inlawrev-4023	983	2	.	.	PUNCT
inlawrev-4023	984	1	/j	/j	INTJ
inlawrev-4023	984	2	.	.	PUNCT
inlawrev-4023	985	1	at	at	ADP
inlawrev-4023	985	2	232	232	NUM
inlawrev-4023	985	3	.	.	NOUN
inlawrev-4023	985	4	1252	1252	NUM
inlawrev-4023	985	5	indiana	indiana	PROPN
inlawrev-4023	985	6	law	law	PROPN
inlawrev-4023	985	7	review	review	NOUN
inlawrev-4023	986	1	[	[	X
inlawrev-4023	986	2	vol	vol	NOUN
inlawrev-4023	986	3	.	.	PUNCT
inlawrev-4023	987	1	42	42	NUM
inlawrev-4023	987	2	:	:	PUNCT
inlawrev-4023	987	3	1215	1215	NUM
inlawrev-4023	987	4	persuasive	persuasive	ADJ
inlawrev-4023	987	5	.	.	PUNCT
inlawrev-4023	988	1	the	the	DET
inlawrev-4023	988	2	tax	tax	NOUN
inlawrev-4023	988	3	court	court	NOUN
inlawrev-4023	988	4	noted	note	VERB
inlawrev-4023	988	5	the	the	DET
inlawrev-4023	988	6	four	four	NUM
inlawrev-4023	988	7	reasons	reason	NOUN
inlawrev-4023	988	8	the	the	DET
inlawrev-4023	988	9	west	west	PROPN
inlawrev-4023	988	10	virginia	virginia	PROPN
inlawrev-4023	988	11	court	court	PROPN
inlawrev-4023	988	12	gave	give	VERB
inlawrev-4023	988	13	for	for	ADP
inlawrev-4023	988	14	reaching	reach	VERB
inlawrev-4023	988	15	its	its	PRON
inlawrev-4023	988	16	conclusion	conclusion	NOUN
inlawrev-4023	988	17	:	:	PUNCT
inlawrev-4023	988	18	(	(	PUNCT
inlawrev-4023	988	19	1	1	X
inlawrev-4023	988	20	)	)	PUNCT
inlawrev-4023	988	21	quilfs	quilfs	NOUN
inlawrev-4023	988	22	reaffirmation	reaffirmation	NOUN
inlawrev-4023	988	23	of	of	ADP
inlawrev-4023	988	24	the	the	DET
inlawrev-4023	988	25	physical	physical	ADJ
inlawrev-4023	988	26	presence	presence	NOUN
inlawrev-4023	988	27	requirement	requirement	NOUN
inlawrev-4023	988	28	articulated	articulate	VERB
inlawrev-4023	988	29	in	in	ADP
inlawrev-4023	988	30	bellas	bellas	PROPN
inlawrev-4023	988	31	hess	hess	PROPN
inlawrev-4023	988	32	was	be	AUX
inlawrev-4023	988	33	really	really	ADV
inlawrev-4023	988	34	based	base	VERB
inlawrev-4023	988	35	on	on	ADP
inlawrev-4023	988	36	stare	stare	ADJ
inlawrev-4023	988	37	decisis	decisis	NOUN
inlawrev-4023	988	38	,	,	PUNCT
inlawrev-4023	988	39	(	(	PUNCT
inlawrev-4023	988	40	2	2	X
inlawrev-4023	988	41	)	)	PUNCT
inlawrev-4023	988	42	quill	quill	NOUN
inlawrev-4023	988	43	expressly	expressly	ADV
inlawrev-4023	988	44	limited	limit	VERB
inlawrev-4023	988	45	its	its	PRON
inlawrev-4023	988	46	holding	holding	NOUN
inlawrev-4023	988	47	to	to	ADP
inlawrev-4023	988	48	sales	sale	NOUN
inlawrev-4023	988	49	and	and	CCONJ
inlawrev-4023	988	50	use	use	VERB
inlawrev-4023	988	51	taxes	taxis	NOUN
inlawrev-4023	988	52	,	,	PUNCT
inlawrev-4023	988	53	(	(	PUNCT
inlawrev-4023	988	54	3	3	X
inlawrev-4023	988	55	)	)	PUNCT
inlawrev-4023	988	56	the	the	DET
inlawrev-4023	988	57	collection	collection	NOUN
inlawrev-4023	988	58	of	of	ADP
inlawrev-4023	988	59	sales	sale	NOUN
inlawrev-4023	988	60	and	and	CCONJ
inlawrev-4023	988	61	use	use	VERB
inlawrev-4023	988	62	taxes	taxis	NOUN
inlawrev-4023	988	63	places	place	VERB
inlawrev-4023	988	64	a	a	DET
inlawrev-4023	988	65	greater	great	ADJ
inlawrev-4023	988	66	burden	burden	NOUN
inlawrev-4023	988	67	on	on	ADP
inlawrev-4023	988	68	interstate	interstate	ADJ
inlawrev-4023	988	69	commerce	commerce	NOUN
inlawrev-4023	988	70	than	than	ADP
inlawrev-4023	988	71	what	what	PRON
inlawrev-4023	988	72	is	be	AUX
inlawrev-4023	988	73	required	require	VERB
inlawrev-4023	988	74	for	for	ADP
inlawrev-4023	988	75	franchise	franchise	NOUN
inlawrev-4023	988	76	taxes	taxis	NOUN
inlawrev-4023	988	77	,	,	PUNCT
inlawrev-4023	988	78	and	and	CCONJ
inlawrev-4023	988	79	(	(	PUNCT
inlawrev-4023	988	80	4	4	X
inlawrev-4023	988	81	)	)	PUNCT
inlawrev-4023	988	82	the	the	DET
inlawrev-4023	988	83	physical	physical	ADJ
inlawrev-4023	988	84	presence	presence	NOUN
inlawrev-4023	988	85	test	test	NOUN
inlawrev-4023	988	86	is	be	AUX
inlawrev-4023	988	87	a	a	DET
inlawrev-4023	988	88	"	"	PUNCT
inlawrev-4023	988	89	poor	poor	ADJ
inlawrev-4023	988	90	measuring	measuring	NOUN
inlawrev-4023	988	91	stick	stick	NOUN
inlawrev-4023	988	92	of	of	ADP
inlawrev-4023	988	93	an	an	DET
inlawrev-4023	988	94	entity	entity	NOUN
inlawrev-4023	988	95	's	's	PART
inlawrev-4023	988	96	true	true	ADJ
inlawrev-4023	988	97	nexus	nexus	NOUN
inlawrev-4023	988	98	with	with	ADP
inlawrev-4023	988	99	a	a	DET
inlawrev-4023	988	100	state	state	NOUN
inlawrev-4023	988	101	"	"	PUNCT
inlawrev-4023	988	102	with	with	ADP
inlawrev-4023	988	103	respect	respect	NOUN
inlawrev-4023	988	104	to	to	ADP
inlawrev-4023	988	105	franchise	franchise	NOUN
inlawrev-4023	988	106	and	and	CCONJ
inlawrev-4023	988	107	income	income	NOUN
inlawrev-4023	988	108	taxes	taxis	NOUN
inlawrev-4023	988	109	.	.	PUNCT
inlawrev-4023	989	1	'*^^	'*^^	PART
inlawrev-4023	990	1	therefore	therefore	ADV
inlawrev-4023	990	2	,	,	PUNCT
inlawrev-4023	990	3	the	the	DET
inlawrev-4023	990	4	tax	tax	NOUN
inlawrev-4023	990	5	court	court	NOUN
inlawrev-4023	990	6	adopted	adopt	VERB
inlawrev-4023	990	7	the	the	DET
inlawrev-4023	990	8	reasoning	reasoning	NOUN
inlawrev-4023	990	9	of	of	ADP
inlawrev-4023	990	10	the	the	DET
inlawrev-4023	990	11	west	west	PROPN
inlawrev-4023	990	12	virginia	virginia	PROPN
inlawrev-4023	990	13	supreme	supreme	PROPN
inlawrev-4023	990	14	court	court	PROPN
inlawrev-4023	990	15	and	and	CCONJ
inlawrev-4023	990	16	held	hold	VERB
inlawrev-4023	990	17	that	that	SCONJ
inlawrev-4023	990	18	mbna	mbna	PROPN
inlawrev-4023	990	19	's	's	PART
inlawrev-4023	990	20	economic	economic	ADJ
inlawrev-4023	990	21	presence	presence	NOUN
inlawrev-4023	990	22	in	in	ADP
inlawrev-4023	990	23	indiana	indiana	PROPN
inlawrev-4023	990	24	created	create	VERB
inlawrev-4023	990	25	a	a	DET
inlawrev-4023	990	26	substantial	substantial	ADJ
inlawrev-4023	990	27	nexus	nexus	NOUN
inlawrev-4023	990	28	within	within	ADP
inlawrev-4023	990	29	indiana	indiana	PROPN
inlawrev-4023	990	30	for	for	ADP
inlawrev-4023	990	31	purpose	purpose	NOUN
inlawrev-4023	990	32	of	of	ADP
inlawrev-4023	990	33	the	the	DET
inlawrev-4023	990	34	state	state	NOUN
inlawrev-4023	990	35	frr	frr	NOUN
inlawrev-4023	990	36	.	.	PUNCT
inlawrev-4023	990	37	"^^^	"^^^	PART
inlawrev-4023	991	1	e.	e.	PROPN
inlawrev-4023	991	2	state	state	PROPN
inlawrev-4023	991	3	and	and	CCONJ
inlawrev-4023	991	4	local	local	ADJ
inlawrev-4023	991	5	government	government	NOUN
inlawrev-4023	991	6	cases	case	NOUN
inlawrev-4023	991	7	l	l	PROPN
inlawrev-4023	991	8	perry	perry	PROPN
inlawrev-4023	991	9	v.	v.	PROPN
inlawrev-4023	991	10	indiana	indiana	PROPN
inlawrev-4023	991	11	department	department	PROPN
inlawrev-4023	991	12	of	of	ADP
inlawrev-4023	991	13	local	local	ADJ
inlawrev-4023	991	14	government	government	NOUN
inlawrev-4023	991	15	finance	finance	NOUN
inlawrev-4023	991	16	.	.	PUNCT
inlawrev-4023	992	1	"^^^—in	"^^^—in	PROPN
inlawrev-4023	992	2	perry	perry	PROPN
inlawrev-4023	992	3	,	,	PUNCT
inlawrev-4023	992	4	the	the	DET
inlawrev-4023	992	5	tax	tax	NOUN
inlawrev-4023	992	6	court	court	NOUN
inlawrev-4023	992	7	was	be	AUX
inlawrev-4023	992	8	presented	present	VERB
inlawrev-4023	992	9	with	with	ADP
inlawrev-4023	992	10	the	the	DET
inlawrev-4023	992	11	question	question	NOUN
inlawrev-4023	992	12	of	of	ADP
inlawrev-4023	992	13	whether	whether	SCONJ
inlawrev-4023	992	14	the	the	DET
inlawrev-4023	992	15	dlgf	dlgf	NOUN
inlawrev-4023	992	16	erred	err	VERB
inlawrev-4023	992	17	in	in	ADP
inlawrev-4023	992	18	approving	approve	VERB
inlawrev-4023	992	19	emergency	emergency	NOUN
inlawrev-4023	992	20	and	and	CCONJ
inlawrev-4023	992	21	equipment	equipment	NOUN
inlawrev-4023	992	22	loans	loan	NOUN
inlawrev-4023	992	23	that	that	PRON
inlawrev-4023	992	24	had	have	AUX
inlawrev-4023	992	25	been	be	AUX
inlawrev-4023	992	26	passed	pass	VERB
inlawrev-4023	992	27	in	in	ADP
inlawrev-4023	992	28	two	two	NUM
inlawrev-4023	992	29	resolutions	resolution	NOUN
inlawrev-4023	992	30	authorizing	authorize	VERB
inlawrev-4023	992	31	madison	madison	PROPN
inlawrev-4023	992	32	township	township	NOUN
inlawrev-4023	992	33	to	to	PART
inlawrev-4023	992	34	incur	incur	VERB
inlawrev-4023	992	35	indebtedness	indebtedness	NOUN
inlawrev-4023	992	36	to	to	PART
inlawrev-4023	992	37	support	support	VERB
inlawrev-4023	992	38	its	its	PRON
inlawrev-4023	992	39	firefighting	firefighting	NOUN
inlawrev-4023	992	40	operations	operation	NOUN
inlawrev-4023	992	41	.	.	PUNCT
inlawrev-4023	993	1	"	"	PUNCT
inlawrev-4023	993	2	^^^	^^^	NOUN
inlawrev-4023	993	3	on	on	ADP
inlawrev-4023	993	4	march	march	PROPN
inlawrev-4023	993	5	21	21	NUM
inlawrev-4023	993	6	,	,	PUNCT
inlawrev-4023	993	7	2007	2007	NUM
inlawrev-4023	993	8	,	,	PUNCT
inlawrev-4023	993	9	the	the	DET
inlawrev-4023	993	10	madison	madison	PROPN
inlawrev-4023	993	11	township	township	PROPN
inlawrev-4023	993	12	board	board	PROPN
inlawrev-4023	993	13	(	(	PUNCT
inlawrev-4023	993	14	board	board	NOUN
inlawrev-4023	993	15	)	)	PUNCT
inlawrev-4023	993	16	authorized	authorize	VERB
inlawrev-4023	993	17	an	an	DET
inlawrev-4023	993	18	emergency	emergency	NOUN
inlawrev-4023	993	19	loan	loan	NOUN
inlawrev-4023	993	20	,	,	PUNCT
inlawrev-4023	993	21	"	"	PUNCT
inlawrev-4023	993	22	not	not	PART
inlawrev-4023	993	23	to	to	PART
inlawrev-4023	993	24	exceed	exceed	VERB
inlawrev-4023	993	25	$	$	SYM
inlawrev-4023	993	26	700,000.00	700,000.00	NUM
inlawrev-4023	993	27	,	,	PUNCT
inlawrev-4023	993	28	in	in	ADP
inlawrev-4023	993	29	order	order	NOUN
inlawrev-4023	993	30	to	to	PART
inlawrev-4023	993	31	fund	fund	VERB
inlawrev-4023	993	32	the	the	DET
inlawrev-4023	993	33	fire	fire	NOUN
inlawrev-4023	993	34	department	department	NOUN
inlawrev-4023	993	35	's	's	PART
inlawrev-4023	993	36	operating	operating	NOUN
inlawrev-4023	993	37	expenses	expense	NOUN
inlawrev-4023	993	38	through	through	ADP
inlawrev-4023	993	39	the	the	DET
inlawrev-4023	993	40	end	end	NOUN
inlawrev-4023	993	41	of	of	ADP
inlawrev-4023	993	42	the	the	DET
inlawrev-4023	993	43	year	year	NOUN
inlawrev-4023	993	44	.	.	PUNCT
inlawrev-4023	994	1	'"^^^	'"^^^	PROPN
inlawrev-4023	994	2	additionally	additionally	ADV
inlawrev-4023	994	3	,	,	PUNCT
inlawrev-4023	994	4	the	the	DET
inlawrev-4023	994	5	board	board	NOUN
inlawrev-4023	994	6	authorized	authorize	VERB
inlawrev-4023	994	7	an	an	DET
inlawrev-4023	994	8	equipment	equipment	NOUN
inlawrev-4023	994	9	loan	loan	NOUN
inlawrev-4023	994	10	,	,	PUNCT
inlawrev-4023	994	11	"	"	PUNCT
inlawrev-4023	994	12	not	not	PART
inlawrev-4023	994	13	to	to	PART
inlawrev-4023	994	14	exceed	exceed	VERB
inlawrev-4023	994	15	$	$	SYM
inlawrev-4023	994	16	650,000.00	650,000.00	NUM
inlawrev-4023	994	17	,	,	PUNCT
inlawrev-4023	994	18	so	so	SCONJ
inlawrev-4023	994	19	that	that	SCONJ
inlawrev-4023	994	20	the	the	DET
inlawrev-4023	994	21	township	township	NOUN
inlawrev-4023	994	22	could	could	AUX
inlawrev-4023	994	23	replace	replace	VERB
inlawrev-4023	994	24	one	one	NUM
inlawrev-4023	994	25	of	of	ADP
inlawrev-4023	994	26	its	its	PRON
inlawrev-4023	994	27	two	two	NUM
inlawrev-4023	994	28	fire	fire	NOUN
inlawrev-4023	994	29	engines	engine	NOUN
inlawrev-4023	994	30	,	,	PUNCT
inlawrev-4023	994	31	replace	replace	VERB
inlawrev-4023	994	32	one	one	NUM
inlawrev-4023	994	33	of	of	ADP
inlawrev-4023	994	34	its	its	PRON
inlawrev-4023	994	35	two	two	NUM
inlawrev-4023	994	36	ambulances	ambulance	NOUN
inlawrev-4023	994	37	,	,	PUNCT
inlawrev-4023	994	38	and	and	CCONJ
inlawrev-4023	994	39	purchase	purchase	VERB
inlawrev-4023	994	40	related	relate	VERB
inlawrev-4023	994	41	equipment	equipment	NOUN
inlawrev-4023	994	42	for	for	ADP
inlawrev-4023	994	43	those	those	DET
inlawrev-4023	994	44	emergency	emergency	NOUN
inlawrev-4023	994	45	vehicles	vehicle	NOUN
inlawrev-4023	994	46	.	.	PUNCT
inlawrev-4023	995	1	'"^^^	'"^^^	PROPN
inlawrev-4023	995	2	on	on	ADP
inlawrev-4023	995	3	march	march	PROPN
inlawrev-4023	995	4	30	30	NUM
inlawrev-4023	995	5	,	,	PUNCT
inlawrev-4023	995	6	2007	2007	NUM
inlawrev-4023	995	7	,	,	PUNCT
inlawrev-4023	995	8	the	the	DET
inlawrev-4023	995	9	petitioners	petitioner	NOUN
inlawrev-4023	995	10	filed	file	VERB
inlawrev-4023	995	11	objections	objection	NOUN
inlawrev-4023	995	12	to	to	ADP
inlawrev-4023	995	13	the	the	DET
inlawrev-4023	995	14	board	board	NOUN
inlawrev-4023	995	15	's	's	PART
inlawrev-4023	995	16	activities	activity	NOUN
inlawrev-4023	995	17	with	with	ADP
inlawrev-4023	995	18	the	the	DET
inlawrev-4023	995	19	morgan	morgan	PROPN
inlawrev-4023	995	20	county	county	PROPN
inlawrev-4023	995	21	auditor	auditor	NOUN
inlawrev-4023	995	22	,	,	PUNCT
inlawrev-4023	995	23	stating	state	VERB
inlawrev-4023	995	24	the	the	DET
inlawrev-4023	995	25	proposed	propose	VERB
inlawrev-4023	995	26	loans	loan	NOUN
inlawrev-4023	995	27	were	be	AUX
inlawrev-4023	995	28	"	"	PUNCT
inlawrev-4023	995	29	unnecessary	unnecessary	ADJ
inlawrev-4023	995	30	and	and	CCONJ
inlawrev-4023	995	31	unwise	unwise	ADJ
inlawrev-4023	995	32	.	.	PUNCT
inlawrev-4023	995	33	'"^^^	'"^^^	PROPN
inlawrev-4023	995	34	after	after	ADP
inlawrev-4023	995	35	conducting	conduct	VERB
inlawrev-4023	995	36	two	two	NUM
inlawrev-4023	995	37	separate	separate	ADJ
inlawrev-4023	995	38	hearings	hearing	NOUN
inlawrev-4023	995	39	on	on	ADP
inlawrev-4023	995	40	the	the	DET
inlawrev-4023	995	41	objections	objection	NOUN
inlawrev-4023	995	42	,	,	PUNCT
inlawrev-4023	995	43	the	the	DET
inlawrev-4023	995	44	dlgf	dlgf	NOUN
inlawrev-4023	995	45	approved	approve	VERB
inlawrev-4023	995	46	both	both	DET
inlawrev-4023	995	47	loans	loan	NOUN
inlawrev-4023	995	48	.	.	PUNCT
inlawrev-4023	996	1	the	the	DET
inlawrev-4023	996	2	dlgf	dlgf	NOUN
inlawrev-4023	996	3	did	do	AUX
inlawrev-4023	996	4	,	,	PUNCT
inlawrev-4023	996	5	however	however	ADV
inlawrev-4023	996	6	,	,	PUNCT
inlawrev-4023	996	7	modify	modify	VERB
inlawrev-4023	996	8	the	the	DET
inlawrev-4023	996	9	amount	amount	NOUN
inlawrev-4023	996	10	of	of	ADP
inlawrev-4023	996	11	the	the	DET
inlawrev-4023	996	12	emergency	emergency	NOUN
inlawrev-4023	996	13	loan	loan	NOUN
inlawrev-4023	996	14	to	to	ADP
inlawrev-4023	996	15	$	$	SYM
inlawrev-4023	996	16	409,000."^^^	409,000."^^^	NOUN
inlawrev-4023	996	17	on	on	ADP
inlawrev-4023	996	18	appeal	appeal	NOUN
inlawrev-4023	996	19	of	of	ADP
inlawrev-4023	996	20	the	the	DET
inlawrev-4023	996	21	dlgf	dlgf	NOUN
inlawrev-4023	996	22	's	's	PART
inlawrev-4023	996	23	findings	finding	NOUN
inlawrev-4023	996	24	before	before	ADP
inlawrev-4023	996	25	the	the	DET
inlawrev-4023	996	26	tax	tax	NOUN
inlawrev-4023	996	27	court	court	NOUN
inlawrev-4023	996	28	,	,	PUNCT
inlawrev-4023	996	29	the	the	DET
inlawrev-4023	996	30	petitioners	petitioner	NOUN
inlawrev-4023	996	31	argued	argue	VERB
inlawrev-4023	996	32	that	that	SCONJ
inlawrev-4023	996	33	the	the	DET
inlawrev-4023	996	34	dlgf	dlgf	NOUN
inlawrev-4023	996	35	erred	err	VERB
inlawrev-4023	996	36	in	in	ADP
inlawrev-4023	996	37	approving	approve	VERB
inlawrev-4023	996	38	the	the	DET
inlawrev-4023	996	39	loan	loan	NOUN
inlawrev-4023	996	40	requests	request	NOUN
inlawrev-4023	996	41	by	by	ADP
inlawrev-4023	996	42	ignoring	ignore	VERB
inlawrev-4023	996	43	"	"	PUNCT
inlawrev-4023	996	44	substantial	substantial	ADJ
inlawrev-4023	996	45	evidence	evidence	NOUN
inlawrev-4023	996	46	[	[	X
inlawrev-4023	996	47	demonstrating	demonstrating	NOUN
inlawrev-4023	996	48	]	]	PUNCT
inlawrev-4023	996	49	that	that	SCONJ
inlawrev-4023	996	50	the	the	DET
inlawrev-4023	996	51	loans	loan	NOUN
inlawrev-4023	996	52	constituted	constitute	VERB
inlawrev-4023	996	53	unnecessary	unnecessary	ADJ
inlawrev-4023	996	54	expenditures	expenditure	NOUN
inlawrev-4023	996	55	.	.	PUNCT
inlawrev-4023	997	1	'	'	PUNCT
inlawrev-4023	997	2	"	"	PUNCT
inlawrev-4023	997	3	^^"^	^^"^	X
inlawrev-4023	997	4	specifically	specifically	ADV
inlawrev-4023	997	5	,	,	PUNCT
inlawrev-4023	997	6	petitioners	petitioner	NOUN
inlawrev-4023	997	7	argued	argue	VERB
inlawrev-4023	997	8	that	that	SCONJ
inlawrev-4023	997	9	no	no	DET
inlawrev-4023	997	10	emergency	emergency	NOUN
inlawrev-4023	997	11	existed	exist	VERB
inlawrev-4023	997	12	which	which	PRON
inlawrev-4023	997	13	would	would	AUX
inlawrev-4023	997	14	require	require	VERB
inlawrev-4023	997	15	an	an	DET
inlawrev-4023	997	16	emergency	emergency	NOUN
inlawrev-4023	997	17	loan	loan	NOUN
inlawrev-4023	997	18	,	,	PUNCT
inlawrev-4023	997	19	and	and	CCONJ
inlawrev-4023	997	20	the	the	DET
inlawrev-4023	997	21	equipment	equipment	NOUN
inlawrev-4023	997	22	loan	loan	NOUN
inlawrev-4023	997	23	was	be	AUX
inlawrev-4023	997	24	unnecessary	unnecessary	ADJ
inlawrev-4023	997	25	because	because	SCONJ
inlawrev-4023	997	26	the	the	DET
inlawrev-4023	997	27	board	board	NOUN
inlawrev-4023	997	28	had	have	AUX
inlawrev-4023	997	29	not	not	PART
inlawrev-4023	997	30	demonstrated	demonstrate	VERB
inlawrev-4023	997	31	a	a	DET
inlawrev-4023	997	32	need	need	NOUN
inlawrev-4023	997	33	426	426	NUM
inlawrev-4023	997	34	.	.	PUNCT
inlawrev-4023	998	1	mbna	mbna	PROPN
inlawrev-4023	998	2	,	,	PUNCT
inlawrev-4023	998	3	895	895	NUM
inlawrev-4023	998	4	n.e.2d	n.e.2d	NOUN
inlawrev-4023	998	5	at	at	ADP
inlawrev-4023	998	6	143	143	NUM
inlawrev-4023	998	7	-	-	SYM
inlawrev-4023	998	8	44	44	NUM
inlawrev-4023	998	9	(	(	PUNCT
inlawrev-4023	998	10	quoting	quote	VERB
inlawrev-4023	998	11	tax	tax	NOUN
inlawrev-4023	998	12	comm'r	comm'r	NOUN
inlawrev-4023	998	13	,	,	PUNCT
inlawrev-4023	998	14	640	640	NUM
inlawrev-4023	998	15	s.e.2d	s.e.2d	NOUN
inlawrev-4023	998	16	at	at	ADP
inlawrev-4023	998	17	234	234	NUM
inlawrev-4023	998	18	)	)	PUNCT
inlawrev-4023	998	19	.	.	PUNCT
inlawrev-4023	999	1	427	427	NUM
inlawrev-4023	999	2	.	.	PUNCT
inlawrev-4023	1000	1	i	i	PRON
inlawrev-4023	1000	2	d.	d.	PROPN
inlawrev-4023	1000	3	at	at	ADP
inlawrev-4023	1000	4	144	144	NUM
inlawrev-4023	1000	5	.	.	PUNCT
inlawrev-4023	1001	1	428	428	NUM
inlawrev-4023	1001	2	.	.	NOUN
inlawrev-4023	1001	3	892	892	NUM
inlawrev-4023	1001	4	n.e.2d	n.e.2d	NOUN
inlawrev-4023	1001	5	1281	1281	NUM
inlawrev-4023	1001	6	(	(	PUNCT
inlawrev-4023	1001	7	ind	ind	NOUN
inlawrev-4023	1001	8	.	.	PUNCT
inlawrev-4023	1002	1	tax	tax	NOUN
inlawrev-4023	1002	2	ct	ct	PROPN
inlawrev-4023	1002	3	2008	2008	NUM
inlawrev-4023	1002	4	)	)	PUNCT
inlawrev-4023	1002	5	.	.	PUNCT
inlawrev-4023	1003	1	429	429	NUM
inlawrev-4023	1003	2	.	.	PUNCT
inlawrev-4023	1004	1	i	i	PRON
inlawrev-4023	1004	2	d.	d.	PROPN
inlawrev-4023	1004	3	at	at	ADP
inlawrev-4023	1004	4	1282	1282	NUM
inlawrev-4023	1004	5	.	.	PUNCT
inlawrev-4023	1005	1	430	430	NUM
inlawrev-4023	1005	2	.	.	PUNCT
inlawrev-4023	1006	1	i	i	PRON
inlawrev-4023	1006	2	d.	d.	PROPN
inlawrev-4023	1006	3	431	431	NUM
inlawrev-4023	1006	4	.	.	PUNCT
inlawrev-4023	1007	1	i	i	PRON
inlawrev-4023	1007	2	d.	d.	PROPN
inlawrev-4023	1007	3	432	432	NUM
inlawrev-4023	1007	4	.	.	PUNCT
inlawrev-4023	1008	1	i	i	PRON
inlawrev-4023	1008	2	d.	d.	PROPN
inlawrev-4023	1008	3	433	433	NUM
inlawrev-4023	1008	4	.	.	PUNCT
inlawrev-4023	1009	1	i	i	PRON
inlawrev-4023	1009	2	d.	d.	PROPN
inlawrev-4023	1009	3	434	434	NUM
inlawrev-4023	1009	4	.	.	PUNCT
inlawrev-4023	1010	1	/j	/j	INTJ
inlawrev-4023	1010	2	.	.	PUNCT
inlawrev-4023	1011	1	at	at	ADP
inlawrev-4023	1011	2	1283	1283	NUM
inlawrev-4023	1011	3	.	.	PUNCT
inlawrev-4023	1012	1	2009	2009	NUM
inlawrev-4023	1012	2	]	]	PUNCT
inlawrev-4023	1012	3	tax	tax	NOUN
inlawrev-4023	1012	4	law	law	NOUN
inlawrev-4023	1012	5	1253	1253	NUM
inlawrev-4023	1012	6	for	for	ADP
inlawrev-4023	1012	7	new	new	ADJ
inlawrev-4023	1012	8	equipment	equipment	NOUN
inlawrev-4023	1012	9	.	.	PUNCT
inlawrev-4023	1012	10	"^^^	"^^^	PUNCT
inlawrev-4023	1013	1	a.	a.	NOUN
inlawrev-4023	1013	2	the	the	DET
inlawrev-4023	1013	3	emergency	emergency	NOUN
inlawrev-4023	1013	4	loan.—indiana	loan.—indiana	PROPN
inlawrev-4023	1013	5	law	law	NOUN
inlawrev-4023	1013	6	provides	provide	VERB
inlawrev-4023	1013	7	that	that	SCONJ
inlawrev-4023	1013	8	,	,	PUNCT
inlawrev-4023	1013	9	"	"	PUNCT
inlawrev-4023	1013	10	[	[	X
inlawrev-4023	1013	11	e]ach	e]ach	NOUN
inlawrev-4023	1013	12	township	township	NOUN
inlawrev-4023	1013	13	shall	shall	AUX
inlawrev-4023	1013	14	annually	annually	ADV
inlawrev-4023	1013	15	establish	establish	VERB
inlawrev-4023	1013	16	a	a	DET
inlawrev-4023	1013	17	township	township	NOUN
inlawrev-4023	1013	18	firefighting	firefighting	NOUN
inlawrev-4023	1013	19	fund	fund	NOUN
inlawrev-4023	1013	20	which	which	PRON
inlawrev-4023	1013	21	is	be	AUX
inlawrev-4023	1013	22	to	to	PART
inlawrev-4023	1013	23	be	be	AUX
inlawrev-4023	1013	24	the	the	DET
inlawrev-4023	1013	25	exclusive	exclusive	ADJ
inlawrev-4023	1013	26	fund	fund	NOUN
inlawrev-4023	1013	27	used	use	VERB
inlawrev-4023	1013	28	by	by	ADP
inlawrev-4023	1013	29	the	the	DET
inlawrev-4023	1013	30	township	township	NOUN
inlawrev-4023	1013	31	for	for	ADP
inlawrev-4023	1013	32	the	the	DET
inlawrev-4023	1013	33	payment	payment	NOUN
inlawrev-4023	1013	34	of	of	ADP
inlawrev-4023	1013	35	costs	cost	NOUN
inlawrev-4023	1013	36	attributable	attributable	ADJ
inlawrev-4023	1013	37	to	to	ADP
inlawrev-4023	1013	38	providing	provide	VERB
inlawrev-4023	1013	39	fire	fire	NOUN
inlawrev-4023	1013	40	protection	protection	NOUN
inlawrev-4023	1013	41	or	or	CCONJ
inlawrev-4023	1013	42	emergency	emergency	NOUN
inlawrev-4023	1013	43	services	service	NOUN
inlawrev-4023	1013	44	.	.	PUNCT
inlawrev-4023	1014	1	'"^^^	'"^^^	PROPN
inlawrev-4023	1015	1	if	if	SCONJ
inlawrev-4023	1015	2	,	,	PUNCT
inlawrev-4023	1015	3	however	however	ADV
inlawrev-4023	1015	4	,	,	PUNCT
inlawrev-4023	1015	5	a	a	DET
inlawrev-4023	1015	6	township	township	NOUN
inlawrev-4023	1015	7	board	board	NOUN
inlawrev-4023	1015	8	determines	determine	VERB
inlawrev-4023	1015	9	that	that	SCONJ
inlawrev-4023	1015	10	an	an	DET
inlawrev-4023	1015	11	emergency	emergency	NOUN
inlawrev-4023	1015	12	exists	exist	VERB
inlawrev-4023	1015	13	which	which	PRON
inlawrev-4023	1015	14	will	will	AUX
inlawrev-4023	1015	15	require	require	VERB
inlawrev-4023	1015	16	the	the	DET
inlawrev-4023	1015	17	expenditure	expenditure	NOUN
inlawrev-4023	1015	18	of	of	ADP
inlawrev-4023	1015	19	additional	additional	ADJ
inlawrev-4023	1015	20	funds	fund	NOUN
inlawrev-4023	1015	21	not	not	PART
inlawrev-4023	1015	22	originally	originally	ADV
inlawrev-4023	1015	23	included	include	VERB
inlawrev-4023	1015	24	in	in	ADP
inlawrev-4023	1015	25	the	the	DET
inlawrev-4023	1015	26	budget	budget	NOUN
inlawrev-4023	1015	27	estimate	estimate	NOUN
inlawrev-4023	1015	28	,	,	PUNCT
inlawrev-4023	1015	29	"	"	PUNCT
inlawrev-4023	1015	30	it	it	PRON
inlawrev-4023	1015	31	may	may	AUX
inlawrev-4023	1015	32	issue	issue	VERB
inlawrev-4023	1015	33	a	a	DET
inlawrev-4023	1015	34	special	special	ADJ
inlawrev-4023	1015	35	order	order	NOUN
inlawrev-4023	1015	36	.	.	PUNCT
inlawrev-4023	1015	37	.	.	PUNCT
inlawrev-4023	1016	1	.	.	PUNCT
inlawrev-4023	1017	1	authorizing	authorize	VERB
inlawrev-4023	1017	2	the	the	DET
inlawrev-4023	1017	3	executive	executive	NOUN
inlawrev-4023	1017	4	to	to	PART
inlawrev-4023	1017	5	borrow	borrow	VERB
inlawrev-4023	1017	6	a	a	DET
inlawrev-4023	1017	7	specified	specify	VERB
inlawrev-4023	1017	8	amount	amount	NOUN
inlawrev-4023	1017	9	of	of	ADP
inlawrev-4023	1017	10	money	money	NOUN
inlawrev-4023	1017	11	sufficient	sufficient	ADJ
inlawrev-4023	1017	12	to	to	PART
inlawrev-4023	1017	13	meet	meet	VERB
inlawrev-4023	1017	14	the	the	DET
inlawrev-4023	1017	15	emergency	emergency	NOUN
inlawrev-4023	1017	16	.	.	PUNCT
inlawrev-4023	1018	1	'"^^^	'"^^^	PROPN
inlawrev-4023	1019	1	the	the	DET
inlawrev-4023	1019	2	indiana	indiana	PROPN
inlawrev-4023	1019	3	general	general	PROPN
inlawrev-4023	1019	4	assembly	assembly	PROPN
inlawrev-4023	1019	5	has	have	AUX
inlawrev-4023	1019	6	defined	define	VERB
inlawrev-4023	1019	7	"	"	PUNCT
inlawrev-4023	1019	8	emergency	emergency	NOUN
inlawrev-4023	1019	9	"	"	PUNCT
inlawrev-4023	1019	10	as	as	ADP
inlawrev-4023	1019	11	,	,	PUNCT
inlawrev-4023	1019	12	"	"	PUNCT
inlawrev-4023	1019	13	a	a	DET
inlawrev-4023	1019	14	situation	situation	NOUN
inlawrev-4023	1019	15	that	that	PRON
inlawrev-4023	1019	16	could	could	AUX
inlawrev-4023	1019	17	not	not	PART
inlawrev-4023	1019	18	reasonably	reasonably	ADV
inlawrev-4023	1019	19	be	be	AUX
inlawrev-4023	1019	20	foreseen	foresee	VERB
inlawrev-4023	1019	21	and	and	CCONJ
inlawrev-4023	1019	22	that	that	PRON
inlawrev-4023	1019	23	threatens	threaten	VERB
inlawrev-4023	1019	24	the	the	DET
inlawrev-4023	1019	25	public	public	ADJ
inlawrev-4023	1019	26	health	health	NOUN
inlawrev-4023	1019	27	,	,	PUNCT
inlawrev-4023	1019	28	welfare	welfare	NOUN
inlawrev-4023	1019	29	,	,	PUNCT
inlawrev-4023	1019	30	or	or	CCONJ
inlawrev-4023	1019	31	safety	safety	NOUN
inlawrev-4023	1019	32	and	and	CCONJ
inlawrev-4023	1019	33	requires	require	VERB
inlawrev-4023	1019	34	immediate	immediate	ADJ
inlawrev-4023	1019	35	action	action	NOUN
inlawrev-4023	1019	36	.	.	PUNCT
inlawrev-4023	1020	1	'"^^^	'"^^^	PROPN
inlawrev-4023	1021	1	the	the	DET
inlawrev-4023	1021	2	board	board	NOUN
inlawrev-4023	1021	3	authorized	authorize	VERB
inlawrev-4023	1021	4	the	the	DET
inlawrev-4023	1021	5	emergency	emergency	NOUN
inlawrev-4023	1021	6	loan	loan	NOUN
inlawrev-4023	1021	7	after	after	ADP
inlawrev-4023	1021	8	concluding	conclude	VERB
inlawrev-4023	1021	9	that	that	SCONJ
inlawrev-4023	1021	10	the	the	DET
inlawrev-4023	1021	11	original	original	ADJ
inlawrev-4023	1021	12	budget	budget	NOUN
inlawrev-4023	1021	13	was	be	AUX
inlawrev-4023	1021	14	inadequate	inadequate	ADJ
inlawrev-4023	1021	15	"	"	PUNCT
inlawrev-4023	1021	16	to	to	PART
inlawrev-4023	1021	17	finance	finance	VERB
inlawrev-4023	1021	18	firefighters	firefighter	NOUN
inlawrev-4023	1021	19	[	[	X
inlawrev-4023	1021	20	'	'	X
inlawrev-4023	1021	21	]	]	X
inlawrev-4023	1021	22	salaries	salaries	PROPN
inlawrev-4023	1021	23	,	,	PUNCT
inlawrev-4023	1021	24	fica	fica	PROPN
inlawrev-4023	1021	25	,	,	PUNCT
inlawrev-4023	1021	26	health	health	NOUN
inlawrev-4023	1021	27	insurance	insurance	NOUN
inlawrev-4023	1021	28	[	[	X
inlawrev-4023	1021	29	,	,	PUNCT
inlawrev-4023	1021	30	]	]	PUNCT
inlawrev-4023	1021	31	and	and	CCONJ
inlawrev-4023	1021	32	other	other	ADJ
inlawrev-4023	1021	33	essential	essential	ADJ
inlawrev-4023	1021	34	operating	operating	NOUN
inlawrev-4023	1021	35	expenses	expense	NOUN
inlawrev-4023	1021	36	.	.	PUNCT
inlawrev-4023	1022	1	'"^^^	'"^^^	PROPN
inlawrev-4023	1022	2	petitioners	petitioner	NOUN
inlawrev-4023	1022	3	argued	argue	VERB
inlawrev-4023	1022	4	that	that	SCONJ
inlawrev-4023	1022	5	the	the	DET
inlawrev-4023	1022	6	township	township	NOUN
inlawrev-4023	1022	7	's	's	PART
inlawrev-4023	1022	8	firefighting	firefighting	NOUN
inlawrev-4023	1022	9	fund	fund	NOUN
inlawrev-4023	1022	10	was	be	AUX
inlawrev-4023	1022	11	insufficient	insufficient	ADJ
inlawrev-4023	1022	12	to	to	PART
inlawrev-4023	1022	13	cover	cover	VERB
inlawrev-4023	1022	14	firefighting	firefighting	NOUN
inlawrev-4023	1022	15	expenses	expense	NOUN
inlawrev-4023	1022	16	due	due	ADJ
inlawrev-4023	1022	17	to	to	ADP
inlawrev-4023	1022	18	the	the	DET
inlawrev-4023	1022	19	board	board	NOUN
inlawrev-4023	1022	20	's	's	PART
inlawrev-4023	1022	21	"	"	PUNCT
inlawrev-4023	1022	22	poorly	poorly	ADV
inlawrev-4023	1022	23	-	-	PUNCT
inlawrev-4023	1022	24	timed	time	VERB
inlawrev-4023	1022	25	"	"	PUNCT
inlawrev-4023	1022	26	decision	decision	NOUN
inlawrev-4023	1022	27	to	to	PART
inlawrev-4023	1022	28	transition	transition	VERB
inlawrev-4023	1022	29	the	the	DET
inlawrev-4023	1022	30	fire	fire	NOUN
inlawrev-4023	1022	31	department	department	NOUN
inlawrev-4023	1022	32	from	from	ADP
inlawrev-4023	1022	33	"	"	PUNCT
inlawrev-4023	1022	34	paid	pay	VERB
inlawrev-4023	1022	35	stand	stand	NOUN
inlawrev-4023	1022	36	-	-	PUNCT
inlawrev-4023	1022	37	by	by	NOUN
inlawrev-4023	1022	38	"	"	PUNCT
inlawrev-4023	1022	39	status	status	NOUN
inlawrev-4023	1022	40	to	to	ADP
inlawrev-4023	1022	41	"	"	PUNCT
inlawrev-4023	1022	42	career	career	NOUN
inlawrev-4023	1022	43	/	/	SYM
inlawrev-4023	1022	44	full	full	ADJ
inlawrev-4023	1022	45	-	-	PUNCT
inlawrev-4023	1022	46	time	time	NOUN
inlawrev-4023	1022	47	"	"	PUNCT
inlawrev-4023	1022	48	status	status	NOUN
inlawrev-4023	1022	49	—	—	PUNCT
inlawrev-4023	1022	50	not	not	PART
inlawrev-4023	1022	51	because	because	SCONJ
inlawrev-4023	1022	52	of	of	ADP
inlawrev-4023	1022	53	any	any	DET
inlawrev-4023	1022	54	ongoing	ongoing	ADJ
inlawrev-4023	1022	55	emergency	emergency	NOUN
inlawrev-4023	1022	56	.	.	PUNCT
inlawrev-4023	1023	1	"^"^^	"^"^^	PROPN
inlawrev-4023	1023	2	petitioners	petitioner	NOUN
inlawrev-4023	1023	3	argued	argue	VERB
inlawrev-4023	1023	4	that	that	SCONJ
inlawrev-4023	1023	5	the	the	DET
inlawrev-4023	1023	6	fire	fire	NOUN
inlawrev-4023	1023	7	department	department	NOUN
inlawrev-4023	1023	8	had	have	AUX
inlawrev-4023	1023	9	been	be	AUX
inlawrev-4023	1023	10	adequately	adequately	ADV
inlawrev-4023	1023	11	staffed	staff	VERB
inlawrev-4023	1023	12	under	under	ADP
inlawrev-4023	1023	13	the	the	DET
inlawrev-4023	1023	14	paid	pay	VERB
inlawrev-4023	1023	15	stand	stand	VERB
inlawrev-4023	1023	16	-	-	PUNCT
inlawrev-4023	1023	17	by	by	ADP
inlawrev-4023	1023	18	system	system	NOUN
inlawrev-4023	1023	19	,	,	PUNCT
inlawrev-4023	1023	20	and	and	CCONJ
inlawrev-4023	1023	21	that	that	SCONJ
inlawrev-4023	1023	22	there	there	PRON
inlawrev-4023	1023	23	was	be	VERB
inlawrev-4023	1023	24	nothing	nothing	PRON
inlawrev-4023	1023	25	to	to	PART
inlawrev-4023	1023	26	suggest	suggest	VERB
inlawrev-4023	1023	27	continuing	continue	VERB
inlawrev-4023	1023	28	to	to	PART
inlawrev-4023	1023	29	operate	operate	VERB
inlawrev-4023	1023	30	under	under	ADP
inlawrev-4023	1023	31	the	the	DET
inlawrev-4023	1023	32	same	same	ADJ
inlawrev-4023	1023	33	system	system	NOUN
inlawrev-4023	1023	34	would	would	AUX
inlawrev-4023	1023	35	pose	pose	VERB
inlawrev-4023	1023	36	"	"	PUNCT
inlawrev-4023	1023	37	an	an	DET
inlawrev-4023	1023	38	immediate	immediate	ADJ
inlawrev-4023	1023	39	threat	threat	NOUN
inlawrev-4023	1023	40	to	to	ADP
inlawrev-4023	1023	41	the	the	DET
inlawrev-4023	1023	42	public	public	NOUN
inlawrev-4023	1023	43	's	's	PART
inlawrev-4023	1023	44	safety	safety	NOUN
inlawrev-4023	1023	45	.	.	PUNCT
inlawrev-4023	1024	1	"^^	"^^	PROPN
inlawrev-4023	1024	2	at	at	ADP
inlawrev-4023	1024	3	the	the	DET
inlawrev-4023	1024	4	hearing	hearing	NOUN
inlawrev-4023	1024	5	before	before	ADP
inlawrev-4023	1024	6	the	the	DET
inlawrev-4023	1024	7	dlgf	dlgf	NOUN
inlawrev-4023	1024	8	,	,	PUNCT
inlawrev-4023	1024	9	the	the	DET
inlawrev-4023	1024	10	madison	madison	PROPN
inlawrev-4023	1024	11	township	township	PROPN
inlawrev-4023	1024	12	fire	fire	NOUN
inlawrev-4023	1024	13	chief	chief	NOUN
inlawrev-4023	1024	14	articulated	articulate	VERB
inlawrev-4023	1024	15	why	why	SCONJ
inlawrev-4023	1024	16	the	the	DET
inlawrev-4023	1024	17	original	original	ADJ
inlawrev-4023	1024	18	2007	2007	NUM
inlawrev-4023	1024	19	firefighting	firefighting	NOUN
inlawrev-4023	1024	20	budget	budget	NOUN
inlawrev-4023	1024	21	was	be	AUX
inlawrev-4023	1024	22	inadequate	inadequate	ADJ
inlawrev-4023	1024	23	:	:	PUNCT
inlawrev-4023	1024	24	first	first	ADV
inlawrev-4023	1024	25	,	,	PUNCT
inlawrev-4023	1024	26	at	at	ADP
inlawrev-4023	1024	27	four	four	NUM
inlawrev-4023	1024	28	personnel	personnel	NOUN
inlawrev-4023	1024	29	per	per	ADP
inlawrev-4023	1024	30	station	station	NOUN
inlawrev-4023	1024	31	per	per	ADP
inlawrev-4023	1024	32	day	day	NOUN
inlawrev-4023	1024	33	,	,	PUNCT
inlawrev-4023	1024	34	the	the	DET
inlawrev-4023	1024	35	fire	fire	NOUN
inlawrev-4023	1024	36	stations	station	NOUN
inlawrev-4023	1024	37	were	be	AUX
inlawrev-4023	1024	38	understaffed	understaffed	ADJ
inlawrev-4023	1024	39	,	,	PUNCT
inlawrev-4023	1024	40	pursuant	pursuant	ADJ
inlawrev-4023	1024	41	to	to	ADP
inlawrev-4023	1024	42	federal	federal	ADJ
inlawrev-4023	1024	43	guidelines	guideline	NOUN
inlawrev-4023	1024	44	,	,	PUNCT
inlawrev-4023	1024	45	for	for	ADP
inlawrev-4023	1024	46	fighting	fight	VERB
inlawrev-4023	1024	47	fires	fire	NOUN
inlawrev-4023	1024	48	.	.	PUNCT
inlawrev-4023	1025	1	second	second	ADV
inlawrev-4023	1025	2	,	,	PUNCT
inlawrev-4023	1025	3	given	give	VERB
inlawrev-4023	1025	4	that	that	SCONJ
inlawrev-4023	1025	5	the	the	DET
inlawrev-4023	1025	6	number	number	NOUN
inlawrev-4023	1025	7	of	of	ADP
inlawrev-4023	1025	8	home	home	NOUN
inlawrev-4023	1025	9	-	-	PUNCT
inlawrev-4023	1025	10	response	response	NOUN
inlawrev-4023	1025	11	volunteer	volunteer	NOUN
inlawrev-4023	1025	12	firefighters	firefighter	NOUN
inlawrev-4023	1025	13	has	have	AUX
inlawrev-4023	1025	14	been	be	AUX
inlawrev-4023	1025	15	gradually	gradually	ADV
inlawrev-4023	1025	16	decreasing	decrease	VERB
inlawrev-4023	1025	17	over	over	ADP
inlawrev-4023	1025	18	the	the	DET
inlawrev-4023	1025	19	years	year	NOUN
inlawrev-4023	1025	20	(	(	PUNCT
inlawrev-4023	1025	21	consistent	consistent	ADJ
inlawrev-4023	1025	22	with	with	ADP
inlawrev-4023	1025	23	a	a	DET
inlawrev-4023	1025	24	national	national	ADJ
inlawrev-4023	1025	25	trend	trend	NOUN
inlawrev-4023	1025	26	)	)	PUNCT
inlawrev-4023	1025	27	,	,	PUNCT
inlawrev-4023	1025	28	the	the	DET
inlawrev-4023	1025	29	fire	fire	NOUN
inlawrev-4023	1025	30	department	department	NOUN
inlawrev-4023	1025	31	must	must	AUX
inlawrev-4023	1025	32	hire	hire	VERB
inlawrev-4023	1025	33	career	career	NOUN
inlawrev-4023	1025	34	firefighters	firefighter	NOUN
inlawrev-4023	1025	35	to	to	PART
inlawrev-4023	1025	36	fill	fill	VERB
inlawrev-4023	1025	37	that	that	DET
inlawrev-4023	1025	38	void	void	NOUN
inlawrev-4023	1025	39	in	in	ADP
inlawrev-4023	1025	40	manpower	manpower	NOUN
inlawrev-4023	1025	41	;	;	PUNCT
inlawrev-4023	1025	42	offering	offer	VERB
inlawrev-4023	1025	43	career	career	NOUN
inlawrev-4023	1025	44	firefighters	firefighter	NOUN
inlawrev-4023	1025	45	"	"	PUNCT
inlawrev-4023	1025	46	paid	pay	VERB
inlawrev-4023	1025	47	stand	stand	NOUN
inlawrev-4023	1025	48	-	-	PUNCT
inlawrev-4023	1025	49	by	by	NOUN
inlawrev-4023	1025	50	"	"	PUNCT
inlawrev-4023	1025	51	is	be	AUX
inlawrev-4023	1025	52	not	not	PART
inlawrev-4023	1025	53	a	a	DET
inlawrev-4023	1025	54	competitive	competitive	ADJ
inlawrev-4023	1025	55	wage	wage	NOUN
inlawrev-4023	1025	56	.	.	PUNCT
inlawrev-4023	1026	1	third	third	ADJ
inlawrev-4023	1026	2	,	,	PUNCT
inlawrev-4023	1026	3	because	because	SCONJ
inlawrev-4023	1026	4	the	the	DET
inlawrev-4023	1026	5	number	number	NOUN
inlawrev-4023	1026	6	of	of	ADP
inlawrev-4023	1026	7	emergency	emergency	NOUN
inlawrev-4023	1026	8	medical	medical	ADJ
inlawrev-4023	1026	9	runs	run	NOUN
inlawrev-4023	1026	10	within	within	ADP
inlawrev-4023	1026	11	the	the	DET
inlawrev-4023	1026	12	township	township	NOUN
inlawrev-4023	1026	13	increased	increase	VERB
inlawrev-4023	1026	14	nearly	nearly	ADV
inlawrev-4023	1026	15	300	300	NUM
inlawrev-4023	1026	16	%	%	NOUN
inlawrev-4023	1026	17	between	between	ADP
inlawrev-4023	1026	18	2000	2000	NUM
inlawrev-4023	1026	19	and	and	CCONJ
inlawrev-4023	1026	20	2006	2006	NUM
inlawrev-4023	1026	21	,	,	PUNCT
inlawrev-4023	1026	22	a	a	DET
inlawrev-4023	1026	23	second	second	ADJ
inlawrev-4023	1026	24	paramedic	paramedic	NOUN
inlawrev-4023	1026	25	must	must	AUX
inlawrev-4023	1026	26	be	be	AUX
inlawrev-4023	1026	27	hired	hire	VERB
inlawrev-4023	1026	28	.	.	PUNCT
inlawrev-4023	1027	1	finally	finally	ADV
inlawrev-4023	1027	2	,	,	PUNCT
inlawrev-4023	1027	3	madison	madison	PROPN
inlawrev-4023	1027	4	township	township	PROPN
inlawrev-4023	1027	5	has	have	AUX
inlawrev-4023	1027	6	seen	see	VERB
inlawrev-4023	1027	7	exponential	exponential	ADJ
inlawrev-4023	1027	8	population	population	NOUN
inlawrev-4023	1027	9	growth	growth	NOUN
inlawrev-4023	1027	10	over	over	ADP
inlawrev-4023	1027	11	the	the	DET
inlawrev-4023	1027	12	last	last	ADJ
inlawrev-4023	1027	13	five	five	NUM
inlawrev-4023	1027	14	years	year	NOUN
inlawrev-4023	1027	15	and	and	CCONJ
inlawrev-4023	1027	16	there	there	PRON
inlawrev-4023	1027	17	is	be	VERB
inlawrev-4023	1027	18	no	no	DET
inlawrev-4023	1027	19	expectation	expectation	NOUN
inlawrev-4023	1027	20	that	that	SCONJ
inlawrev-4023	1027	21	the	the	DET
inlawrev-4023	1027	22	growth	growth	NOUN
inlawrev-4023	1027	23	will	will	AUX
inlawrev-4023	1027	24	cease	cease	VERB
inlawrev-4023	1027	25	.	.	PUNCT
inlawrev-4023	1028	1	"	"	PUNCT
inlawrev-4023	1028	2	^"^^	^"^^	NOUN
inlawrev-4023	1028	3	supported	support	VERB
inlawrev-4023	1028	4	by	by	ADP
inlawrev-4023	1028	5	the	the	DET
inlawrev-4023	1028	6	above	above	ADJ
inlawrev-4023	1028	7	evidence	evidence	NOUN
inlawrev-4023	1028	8	,	,	PUNCT
inlawrev-4023	1028	9	the	the	DET
inlawrev-4023	1028	10	tax	tax	NOUN
inlawrev-4023	1028	11	court	court	NOUN
inlawrev-4023	1028	12	held	hold	VERB
inlawrev-4023	1028	13	that	that	SCONJ
inlawrev-4023	1028	14	the	the	DET
inlawrev-4023	1028	15	dlgf	dlgf	NOUN
inlawrev-4023	1028	16	did	do	AUX
inlawrev-4023	1028	17	not	not	PART
inlawrev-4023	1028	18	err	err	VERB
inlawrev-4023	1028	19	in	in	ADP
inlawrev-4023	1028	20	approving	approve	VERB
inlawrev-4023	1028	21	the	the	DET
inlawrev-4023	1028	22	emergency	emergency	NOUN
inlawrev-4023	1028	23	loan	loan	NOUN
inlawrev-4023	1028	24	.	.	PUNCT
inlawrev-4023	1029	1	the	the	DET
inlawrev-4023	1029	2	tax	tax	NOUN
inlawrev-4023	1029	3	court	court	NOUN
inlawrev-4023	1029	4	stated	state	VERB
inlawrev-4023	1029	5	:	:	PUNCT
inlawrev-4023	1029	6	435	435	NUM
inlawrev-4023	1029	7	.	.	PUNCT
inlawrev-4023	1030	1	i	i	PRON
inlawrev-4023	1030	2	d.	d.	PROPN
inlawrev-4023	1030	3	436	436	NUM
inlawrev-4023	1030	4	.	.	PUNCT
inlawrev-4023	1031	1	ind	ind	PROPN
inlawrev-4023	1031	2	.	.	PUNCT
inlawrev-4023	1031	3	code	code	PROPN
inlawrev-4023	1031	4	§	§	PROPN
inlawrev-4023	1031	5	36	36	NUM
inlawrev-4023	1031	6	-	-	SYM
inlawrev-4023	1031	7	8	8	NUM
inlawrev-4023	1031	8	-	-	PUNCT
inlawrev-4023	1031	9	13	13	NUM
inlawrev-4023	1031	10	-	-	PUNCT
inlawrev-4023	1031	11	4(a	4(a	NUM
inlawrev-4023	1031	12	)	)	PUNCT
inlawrev-4023	1031	13	(	(	PUNCT
inlawrev-4023	1031	14	2007	2007	NUM
inlawrev-4023	1031	15	&	&	CCONJ
inlawrev-4023	1031	16	supp	supp	PROPN
inlawrev-4023	1031	17	.	.	PUNCT
inlawrev-4023	1031	18	2008	2008	NUM
inlawrev-4023	1031	19	)	)	PUNCT
inlawrev-4023	1031	20	.	.	PUNCT
inlawrev-4023	1032	1	437	437	NUM
inlawrev-4023	1032	2	.	.	PUNCT
inlawrev-4023	1033	1	i	i	PRON
inlawrev-4023	1033	2	d.	d.	PROPN
inlawrev-4023	1033	3	§	§	PROPN
inlawrev-4023	1033	4	36	36	NUM
inlawrev-4023	1033	5	-	-	SYM
inlawrev-4023	1033	6	6	6	NUM
inlawrev-4023	1033	7	-	-	PUNCT
inlawrev-4023	1033	8	6	6	NUM
inlawrev-4023	1033	9	-	-	PUNCT
inlawrev-4023	1033	10	14(b	14(b	NUM
inlawrev-4023	1033	11	)	)	PUNCT
inlawrev-4023	1033	12	.	.	PUNCT
inlawrev-4023	1034	1	438	438	NUM
inlawrev-4023	1034	2	.	.	PUNCT
inlawrev-4023	1035	1	i	i	PRON
inlawrev-4023	1035	2	d.	d.	PROPN
inlawrev-4023	1035	3	§	§	PROPN
inlawrev-4023	1035	4	36	36	NUM
inlawrev-4023	1035	5	-	-	SYM
inlawrev-4023	1035	6	1	1	NUM
inlawrev-4023	1035	7	-	-	PUNCT
inlawrev-4023	1035	8	2	2	NUM
inlawrev-4023	1035	9	-	-	SYM
inlawrev-4023	1035	10	4.5	4.5	NUM
inlawrev-4023	1035	11	.	.	PUNCT
inlawrev-4023	1036	1	439	439	NUM
inlawrev-4023	1036	2	.	.	PUNCT
inlawrev-4023	1036	3	perry	perry	PROPN
inlawrev-4023	1036	4	,	,	PUNCT
inlawrev-4023	1036	5	892	892	NUM
inlawrev-4023	1036	6	n.e.2d	n.e.2d	NOUN
inlawrev-4023	1036	7	at	at	ADP
inlawrev-4023	1036	8	1283	1283	NUM
inlawrev-4023	1036	9	.	.	PUNCT
inlawrev-4023	1037	1	440	440	NUM
inlawrev-4023	1037	2	.	.	PUNCT
inlawrev-4023	1038	1	/^.	/^.	PUNCT
inlawrev-4023	1038	2	at	at	ADP
inlawrev-4023	1038	3	1283	1283	NUM
inlawrev-4023	1038	4	-	-	SYM
inlawrev-4023	1038	5	84	84	NUM
inlawrev-4023	1038	6	.	.	PUNCT
inlawrev-4023	1039	1	441	441	NUM
inlawrev-4023	1039	2	.	.	PUNCT
inlawrev-4023	1040	1	/j	/j	INTJ
inlawrev-4023	1040	2	.	.	PUNCT
inlawrev-4023	1041	1	at	at	ADP
inlawrev-4023	1041	2	1284	1284	NUM
inlawrev-4023	1041	3	.	.	PUNCT
inlawrev-4023	1042	1	442	442	NUM
inlawrev-4023	1042	2	.	.	PUNCT
inlawrev-4023	1043	1	i	i	PRON
inlawrev-4023	1043	2	d.	d.	PROPN
inlawrev-4023	1043	3	at	at	ADP
inlawrev-4023	1043	4	1284	1284	NUM
inlawrev-4023	1043	5	-	-	SYM
inlawrev-4023	1043	6	85	85	NUM
inlawrev-4023	1043	7	(	(	PUNCT
inlawrev-4023	1043	8	internal	internal	ADJ
inlawrev-4023	1043	9	citations	citation	NOUN
inlawrev-4023	1043	10	omitted	omit	VERB
inlawrev-4023	1043	11	)	)	PUNCT
inlawrev-4023	1043	12	.	.	PUNCT
inlawrev-4023	1044	1	1254	1254	NUM
inlawrev-4023	1044	2	indiana	indiana	PROPN
inlawrev-4023	1044	3	law	law	PROPN
inlawrev-4023	1044	4	review	review	NOUN
inlawrev-4023	1045	1	[	[	X
inlawrev-4023	1045	2	vol	vol	NOUN
inlawrev-4023	1045	3	.	.	PUNCT
inlawrev-4023	1045	4	42	42	NUM
inlawrev-4023	1045	5	:	:	PUNCT
inlawrev-4023	1045	6	1215	1215	NUM
inlawrev-4023	1045	7	the	the	DET
inlawrev-4023	1045	8	decision	decision	NOUN
inlawrev-4023	1045	9	as	as	ADP
inlawrev-4023	1045	10	to	to	ADP
inlawrev-4023	1045	11	how	how	SCONJ
inlawrev-4023	1045	12	to	to	PART
inlawrev-4023	1045	13	best	well	ADV
inlawrev-4023	1045	14	provide	provide	VERB
inlawrev-4023	1045	15	firefighting	firefighting	NOUN
inlawrev-4023	1045	16	services	service	NOUN
inlawrev-4023	1045	17	within	within	ADP
inlawrev-4023	1045	18	the	the	DET
inlawrev-4023	1045	19	township	township	NOUN
inlawrev-4023	1045	20	is	be	AUX
inlawrev-4023	1045	21	one	one	NUM
inlawrev-4023	1045	22	that	that	PRON
inlawrev-4023	1045	23	properly	properly	ADV
inlawrev-4023	1045	24	lies	lie	VERB
inlawrev-4023	1045	25	with	with	ADP
inlawrev-4023	1045	26	the	the	DET
inlawrev-4023	1045	27	local	local	ADJ
inlawrev-4023	1045	28	fire	fire	NOUN
inlawrev-4023	1045	29	department	department	NOUN
inlawrev-4023	1045	30	and	and	CCONJ
inlawrev-4023	1045	31	the	the	DET
inlawrev-4023	1045	32	board	board	NOUN
inlawrev-4023	1045	33	.	.	PUNCT
inlawrev-4023	1046	1	consequently	consequently	ADV
inlawrev-4023	1046	2	,	,	PUNCT
inlawrev-4023	1046	3	they	they	PRON
inlawrev-4023	1046	4	have	have	VERB
inlawrev-4023	1046	5	a	a	DET
inlawrev-4023	1046	6	great	great	ADJ
inlawrev-4023	1046	7	deal	deal	NOUN
inlawrev-4023	1046	8	of	of	ADP
inlawrev-4023	1046	9	discretion	discretion	NOUN
inlawrev-4023	1046	10	in	in	ADP
inlawrev-4023	1046	11	implementing	implement	VERB
inlawrev-4023	1046	12	policies	policy	NOUN
inlawrev-4023	1046	13	that	that	PRON
inlawrev-4023	1046	14	best	well	ADV
inlawrev-4023	1046	15	meet	meet	VERB
inlawrev-4023	1046	16	the	the	DET
inlawrev-4023	1046	17	needs	need	NOUN
inlawrev-4023	1046	18	of	of	ADP
inlawrev-4023	1046	19	the	the	DET
inlawrev-4023	1046	20	citizens	citizen	NOUN
inlawrev-4023	1046	21	of	of	ADP
inlawrev-4023	1046	22	the	the	DET
inlawrev-4023	1046	23	township	township	NOUN
inlawrev-4023	1046	24	as	as	ADP
inlawrev-4023	1046	25	a	a	DET
inlawrev-4023	1046	26	whole	whole	NOUN
inlawrev-4023	1046	27	.	.	PUNCT
inlawrev-4023	1047	1	"^"^^	"^"^^	PUNCT
inlawrev-4023	1047	2	b.	b.	PROPN
inlawrev-4023	1048	1	the	the	DET
inlawrev-4023	1048	2	equipment	equipment	NOUN
inlawrev-4023	1048	3	loan.—indiana	loan.—indiana	PROPN
inlawrev-4023	1048	4	law	law	NOUN
inlawrev-4023	1048	5	authorizes	authorize	VERB
inlawrev-4023	1048	6	a	a	DET
inlawrev-4023	1048	7	township	township	NOUN
inlawrev-4023	1048	8	to	to	ADP
inlawrev-4023	1048	9	"	"	PUNCT
inlawrev-4023	1048	10	[	[	X
inlawrev-4023	1048	11	p]urchase	p]urchase	NOUN
inlawrev-4023	1048	12	firefighting	firefighting	NOUN
inlawrev-4023	1048	13	and	and	CCONJ
inlawrev-4023	1048	14	emergency	emergency	NOUN
inlawrev-4023	1048	15	services	service	NOUN
inlawrev-4023	1048	16	apparatus	apparatus	NOUN
inlawrev-4023	1048	17	and	and	CCONJ
inlawrev-4023	1048	18	equipment	equipment	NOUN
inlawrev-4023	1048	19	for	for	ADP
inlawrev-4023	1048	20	the	the	DET
inlawrev-4023	1048	21	township	township	NOUN
inlawrev-4023	1048	22	...	...	PUNCT
inlawrev-4023	1048	23	to	to	PART
inlawrev-4023	1048	24	provide	provide	VERB
inlawrev-4023	1048	25	services	service	NOUN
inlawrev-4023	1048	26	within	within	ADP
inlawrev-4023	1048	27	the	the	DET
inlawrev-4023	1048	28	township	township	NOUN
inlawrev-4023	1048	29	.	.	PUNCT
inlawrev-4023	1049	1	'"^	'"^	NOUN
inlawrev-4023	1049	2	petitioner	petitioner	NOUN
inlawrev-4023	1049	3	argued	argue	VERB
inlawrev-4023	1049	4	that	that	SCONJ
inlawrev-4023	1049	5	the	the	DET
inlawrev-4023	1049	6	board	board	NOUN
inlawrev-4023	1049	7	overstepped	overstep	VERB
inlawrev-4023	1049	8	its	its	PRON
inlawrev-4023	1049	9	authority	authority	NOUN
inlawrev-4023	1049	10	in	in	ADP
inlawrev-4023	1049	11	purchasing	purchase	VERB
inlawrev-4023	1049	12	new	new	ADJ
inlawrev-4023	1049	13	fire	fire	NOUN
inlawrev-4023	1049	14	equipment	equipment	NOUN
inlawrev-4023	1049	15	.	.	PUNCT
inlawrev-4023	1050	1	"^^	"^^	PROPN
inlawrev-4023	1050	2	petitioners	petitioner	NOUN
inlawrev-4023	1050	3	contended	contend	VERB
inlawrev-4023	1050	4	that	that	SCONJ
inlawrev-4023	1050	5	the	the	DET
inlawrev-4023	1050	6	board	board	NOUN
inlawrev-4023	1050	7	merely	merely	ADV
inlawrev-4023	1050	8	wanted	want	VERB
inlawrev-4023	1050	9	the	the	DET
inlawrev-4023	1050	10	equipment	equipment	NOUN
inlawrev-4023	1050	11	,	,	PUNCT
inlawrev-4023	1050	12	and	and	CCONJ
inlawrev-4023	1050	13	did	do	AUX
inlawrev-4023	1050	14	not	not	PART
inlawrev-4023	1050	15	demonstrate	demonstrate	VERB
inlawrev-4023	1050	16	that	that	SCONJ
inlawrev-4023	1050	17	the	the	DET
inlawrev-4023	1050	18	department	department	NOUN
inlawrev-4023	1050	19	needed	need	VERB
inlawrev-4023	1050	20	the	the	DET
inlawrev-4023	1050	21	equipment	equipment	NOUN
inlawrev-4023	1050	22	to	to	PART
inlawrev-4023	1050	23	adequately	adequately	ADV
inlawrev-4023	1050	24	protect	protect	VERB
inlawrev-4023	1050	25	township	township	NOUN
inlawrev-4023	1050	26	citizens	citizen	NOUN
inlawrev-4023	1050	27	.	.	PUNCT
inlawrev-4023	1051	1	"	"	PUNCT
inlawrev-4023	1051	2	^^	^^	CCONJ
inlawrev-4023	1051	3	the	the	DET
inlawrev-4023	1051	4	tax	tax	NOUN
inlawrev-4023	1051	5	court	court	NOUN
inlawrev-4023	1051	6	,	,	PUNCT
inlawrev-4023	1051	7	however	however	ADV
inlawrev-4023	1051	8	,	,	PUNCT
inlawrev-4023	1051	9	found	find	VERB
inlawrev-4023	1051	10	that	that	SCONJ
inlawrev-4023	1051	11	the	the	DET
inlawrev-4023	1051	12	board	board	NOUN
inlawrev-4023	1051	13	did	do	AUX
inlawrev-4023	1051	14	demonstrate	demonstrate	VERB
inlawrev-4023	1051	15	a	a	DET
inlawrev-4023	1051	16	need	need	NOUN
inlawrev-4023	1051	17	for	for	ADP
inlawrev-4023	1051	18	new	new	ADJ
inlawrev-4023	1051	19	equipment	equipment	NOUN
inlawrev-4023	1051	20	within	within	ADP
inlawrev-4023	1051	21	the	the	DET
inlawrev-4023	1051	22	fire	fire	NOUN
inlawrev-4023	1051	23	department	department	NOUN
inlawrev-4023	1051	24	.	.	PUNCT
inlawrev-4023	1052	1	"^^	"^^	PROPN
inlawrev-4023	1052	2	before	before	ADP
inlawrev-4023	1052	3	the	the	DET
inlawrev-4023	1052	4	dlgf	dlgf	NOUN
inlawrev-4023	1052	5	the	the	DET
inlawrev-4023	1052	6	board	board	NOUN
inlawrev-4023	1052	7	presented	present	VERB
inlawrev-4023	1052	8	evidence	evidence	NOUN
inlawrev-4023	1052	9	that	that	SCONJ
inlawrev-4023	1052	10	the	the	DET
inlawrev-4023	1052	11	proceeds	proceed	NOUN
inlawrev-4023	1052	12	of	of	ADP
inlawrev-4023	1052	13	the	the	DET
inlawrev-4023	1052	14	equipment	equipment	NOUN
inlawrev-4023	1052	15	loan	loan	NOUN
inlawrev-4023	1052	16	would	would	AUX
inlawrev-4023	1052	17	be	be	AUX
inlawrev-4023	1052	18	spent	spend	VERB
inlawrev-4023	1052	19	to	to	PART
inlawrev-4023	1052	20	replace	replace	VERB
inlawrev-4023	1052	21	a	a	DET
inlawrev-4023	1052	22	fire	fire	NOUN
inlawrev-4023	1052	23	engine	engine	NOUN
inlawrev-4023	1052	24	which	which	PRON
inlawrev-4023	1052	25	was	be	AUX
inlawrev-4023	1052	26	one	one	NUM
inlawrev-4023	1052	27	year	year	NOUN
inlawrev-4023	1052	28	away	away	ADV
inlawrev-4023	1052	29	from	from	ADP
inlawrev-4023	1052	30	its	its	PRON
inlawrev-4023	1052	31	life	life	NOUN
inlawrev-4023	1052	32	expectancy	expectancy	NOUN
inlawrev-4023	1052	33	.	.	PUNCT
inlawrev-4023	1053	1	"^^	"^^	VERB
inlawrev-4023	1053	2	the	the	DET
inlawrev-4023	1053	3	engine	engine	NOUN
inlawrev-4023	1053	4	cost	cost	VERB
inlawrev-4023	1053	5	the	the	DET
inlawrev-4023	1053	6	township	township	NOUN
inlawrev-4023	1053	7	"	"	PUNCT
inlawrev-4023	1053	8	$	$	SYM
inlawrev-4023	1053	9	20,000	20,000	NUM
inlawrev-4023	1053	10	annually	annually	ADV
inlawrev-4023	1053	11	in	in	ADP
inlawrev-4023	1053	12	repairs	repair	NOUN
inlawrev-4023	1053	13	and	and	CCONJ
inlawrev-4023	1053	14	maintenance	maintenance	NOUN
inlawrev-4023	1053	15	and	and	CCONJ
inlawrev-4023	1053	16	was	be	AUX
inlawrev-4023	1053	17	actually	actually	ADV
inlawrev-4023	1053	18	out	out	ADP
inlawrev-4023	1053	19	of	of	ADP
inlawrev-4023	1053	20	service	service	NOUN
inlawrev-4023	1053	21	for	for	ADP
inlawrev-4023	1053	22	87	87	NUM
inlawrev-4023	1053	23	days	day	NOUN
inlawrev-4023	1053	24	in	in	ADP
inlawrev-4023	1053	25	2006	2006	NUM
inlawrev-4023	1053	26	due	due	ADP
inlawrev-4023	1053	27	to	to	ADP
inlawrev-4023	1053	28	repairs	repair	NOUN
inlawrev-4023	1053	29	.	.	PUNCT
inlawrev-4023	1054	1	'"^^	'"^^	NOUN
inlawrev-4023	1055	1	the	the	DET
inlawrev-4023	1055	2	board	board	NOUN
inlawrev-4023	1055	3	also	also	ADV
inlawrev-4023	1055	4	presented	present	VERB
inlawrev-4023	1055	5	evidence	evidence	NOUN
inlawrev-4023	1055	6	demonstrating	demonstrate	VERB
inlawrev-4023	1055	7	a	a	DET
inlawrev-4023	1055	8	need	need	NOUN
inlawrev-4023	1055	9	to	to	PART
inlawrev-4023	1055	10	replace	replace	VERB
inlawrev-4023	1055	11	a	a	DET
inlawrev-4023	1055	12	ten	ten	NUM
inlawrev-4023	1055	13	-	-	PUNCT
inlawrev-4023	1055	14	year	year	NOUN
inlawrev-4023	1055	15	old	old	ADJ
inlawrev-4023	1055	16	ambulance	ambulance	NOUN
inlawrev-4023	1055	17	with	with	ADP
inlawrev-4023	1055	18	1	1	NUM
inlawrev-4023	1055	19	17,000	17,000	NUM
inlawrev-4023	1055	20	miles	mile	NOUN
inlawrev-4023	1055	21	on	on	ADP
inlawrev-4023	1055	22	it	it	PRON
inlawrev-4023	1055	23	.	.	PUNCT
inlawrev-4023	1056	1	"^^^	"^^^	PUNCT
inlawrev-4023	1057	1	the	the	DET
inlawrev-4023	1057	2	ambulance	ambulance	NOUN
inlawrev-4023	1057	3	cost	cost	VERB
inlawrev-4023	1057	4	$	$	SYM
inlawrev-4023	1057	5	10,000	10,000	NUM
inlawrev-4023	1057	6	annually	annually	ADV
inlawrev-4023	1057	7	to	to	PART
inlawrev-4023	1057	8	maintain	maintain	VERB
inlawrev-4023	1057	9	.	.	PUNCT
inlawrev-4023	1057	10	"^^^	"^^^	PUNCT
inlawrev-4023	1058	1	the	the	DET
inlawrev-4023	1058	2	madison	madison	PROPN
inlawrev-4023	1058	3	township	township	PROPN
inlawrev-4023	1058	4	fire	fire	NOUN
inlawrev-4023	1058	5	chief	chief	NOUN
inlawrev-4023	1058	6	explained	explain	VERB
inlawrev-4023	1058	7	"	"	PUNCT
inlawrev-4023	1058	8	that	that	SCONJ
inlawrev-4023	1058	9	the	the	DET
inlawrev-4023	1058	10	great	great	ADJ
inlawrev-4023	1058	11	population	population	NOUN
inlawrev-4023	1058	12	growth	growth	NOUN
inlawrev-4023	1058	13	in	in	ADP
inlawrev-4023	1058	14	madison	madison	PROPN
inlawrev-4023	1058	15	township	township	PROPN
inlawrev-4023	1058	16	,	,	PUNCT
inlawrev-4023	1058	17	the	the	DET
inlawrev-4023	1058	18	'	'	PUNCT
inlawrev-4023	1058	19	run	run	NOUN
inlawrev-4023	1058	20	load	load	NOUN
inlawrev-4023	1058	21	'	'	PUNCT
inlawrev-4023	1058	22	of	of	ADP
inlawrev-4023	1058	23	the	the	DET
inlawrev-4023	1058	24	fire	fire	NOUN
inlawrev-4023	1058	25	engines	engine	NOUN
inlawrev-4023	1058	26	has	have	AUX
inlawrev-4023	1058	27	doubled	double	VERB
inlawrev-4023	1058	28	within	within	ADP
inlawrev-4023	1058	29	the	the	DET
inlawrev-4023	1058	30	last	last	ADJ
inlawrev-4023	1058	31	couple	couple	NOUN
inlawrev-4023	1058	32	of	of	ADP
inlawrev-4023	1058	33	years	year	NOUN
inlawrev-4023	1058	34	,	,	PUNCT
inlawrev-4023	1058	35	and	and	CCONJ
inlawrev-4023	1058	36	the	the	DET
inlawrev-4023	1058	37	training	training	NOUN
inlawrev-4023	1058	38	hours	hour	NOUN
inlawrev-4023	1058	39	on	on	ADP
inlawrev-4023	1058	40	those	those	DET
inlawrev-4023	1058	41	vehicles	vehicle	NOUN
inlawrev-4023	1058	42	has	have	AUX
inlawrev-4023	1058	43	quadrupled	quadruple	VERB
inlawrev-4023	1058	44	.	.	PUNCT
inlawrev-4023	1059	1	similarly	similarly	ADV
inlawrev-4023	1059	2	,	,	PUNCT
inlawrev-4023	1059	3	the	the	DET
inlawrev-4023	1059	4	number	number	NOUN
inlawrev-4023	1059	5	of	of	ADP
inlawrev-4023	1059	6	ambulance	ambulance	NOUN
inlawrev-4023	1059	7	runs	run	NOUN
inlawrev-4023	1059	8	has	have	AUX
inlawrev-4023	1059	9	tripled	triple	VERB
inlawrev-4023	1059	10	since	since	SCONJ
inlawrev-4023	1059	11	2000.'"^^^	2000.'"^^^	PROPN
inlawrev-4023	1059	12	the	the	DET
inlawrev-4023	1059	13	tax	tax	NOUN
inlawrev-4023	1059	14	court	court	NOUN
inlawrev-4023	1059	15	held	hold	VERB
inlawrev-4023	1059	16	that	that	SCONJ
inlawrev-4023	1059	17	a	a	DET
inlawrev-4023	1059	18	"	"	PUNCT
inlawrev-4023	1059	19	reasonable	reasonable	ADJ
inlawrev-4023	1059	20	mind	mind	NOUN
inlawrev-4023	1059	21	"	"	PUNCT
inlawrev-4023	1059	22	would	would	AUX
inlawrev-4023	1059	23	accept	accept	VERB
inlawrev-4023	1059	24	this	this	DET
inlawrev-4023	1059	25	evidence	evidence	NOUN
inlawrev-4023	1059	26	as	as	ADP
inlawrev-4023	1059	27	adequate	adequate	ADJ
inlawrev-4023	1059	28	to	to	PART
inlawrev-4023	1059	29	support	support	VERB
inlawrev-4023	1059	30	the	the	DET
inlawrev-4023	1059	31	dlfg	dlfg	PROPN
inlawrev-4023	1059	32	's	's	PART
inlawrev-4023	1059	33	finding	finding	NOUN
inlawrev-4023	1059	34	that	that	SCONJ
inlawrev-4023	1059	35	madison	madison	PROPN
inlawrev-4023	1059	36	township	township	PROPN
inlawrev-4023	1059	37	needed	need	VERB
inlawrev-4023	1059	38	new	new	ADJ
inlawrev-4023	1059	39	firefighting	firefighting	NOUN
inlawrev-4023	1059	40	equipment	equipment	NOUN
inlawrev-4023	1059	41	.	.	PUNCT
inlawrev-4023	1059	42	'*^^	'*^^	PART
inlawrev-4023	1060	1	2	2	NUM
inlawrev-4023	1060	2	.	.	PUNCT
inlawrev-4023	1060	3	clark	clark	NOUN
inlawrev-4023	1060	4	-	-	PUNCT
inlawrev-4023	1060	5	pleasant	pleasant	PROPN
inlawrev-4023	1060	6	community	community	PROPN
inlawrev-4023	1060	7	school	school	PROPN
inlawrev-4023	1060	8	corp	corp	PROPN
inlawrev-4023	1060	9	.	.	PROPN
inlawrev-4023	1061	1	v.	v.	ADP
inlawrev-4023	1061	2	department	department	PROPN
inlawrev-4023	1061	3	of	of	ADP
inlawrev-4023	1061	4	local	local	ADJ
inlawrev-4023	1061	5	government	government	NOUN
inlawrev-4023	1061	6	finance	finance	NOUN
inlawrev-4023	1061	7	.	.	PUNCT
inlawrev-4023	1062	1	'^^'^—in	'^^'^—in	NOUN
inlawrev-4023	1062	2	clark	clark	PROPN
inlawrev-4023	1062	3	-	-	PUNCT
inlawrev-4023	1062	4	pleasant	pleasant	PROPN
inlawrev-4023	1062	5	,	,	PUNCT
inlawrev-4023	1062	6	the	the	DET
inlawrev-4023	1062	7	tax	tax	NOUN
inlawrev-4023	1062	8	court	court	NOUN
inlawrev-4023	1062	9	was	be	AUX
inlawrev-4023	1062	10	presented	present	VERB
inlawrev-4023	1062	11	with	with	ADP
inlawrev-4023	1062	12	the	the	DET
inlawrev-4023	1062	13	question	question	NOUN
inlawrev-4023	1062	14	of	of	ADP
inlawrev-4023	1062	15	whether	whether	SCONJ
inlawrev-4023	1062	16	the	the	DET
inlawrev-4023	1062	17	dlgf	dlgf	NOUN
inlawrev-4023	1062	18	's	's	PART
inlawrev-4023	1062	19	rejection	rejection	NOUN
inlawrev-4023	1062	20	of	of	ADP
inlawrev-4023	1062	21	a	a	DET
inlawrev-4023	1062	22	lease	lease	NOUN
inlawrev-4023	1062	23	agreement	agreement	NOUN
inlawrev-4023	1062	24	between	between	ADP
inlawrev-4023	1062	25	the	the	DET
inlawrev-4023	1062	26	clark	clark	NOUN
inlawrev-4023	1062	27	-	-	PUNCT
inlawrev-4023	1062	28	pleasant	pleasant	ADJ
inlawrev-4023	1062	29	community	community	NOUN
inlawrev-4023	1062	30	school	school	NOUN
inlawrev-4023	1062	31	corporation	corporation	NOUN
inlawrev-4023	1062	32	(	(	PUNCT
inlawrev-4023	1062	33	school	school	NOUN
inlawrev-4023	1062	34	corporation	corporation	NOUN
inlawrev-4023	1062	35	)	)	PUNCT
inlawrev-4023	1062	36	and	and	CCONJ
inlawrev-4023	1062	37	the	the	DET
inlawrev-4023	1062	38	clark	clark	NOUN
inlawrev-4023	1062	39	pleasant	pleasant	PROPN
inlawrev-4023	1062	40	middle	middle	PROPN
inlawrev-4023	1062	41	school	school	PROPN
inlawrev-4023	1062	42	building	building	NOUN
inlawrev-4023	1062	43	corporation	corporation	NOUN
inlawrev-4023	1062	44	(	(	PUNCT
inlawrev-4023	1062	45	building	building	NOUN
inlawrev-4023	1062	46	corporation	corporation	NOUN
inlawrev-4023	1062	47	)	)	PUNCT
inlawrev-4023	1062	48	was	be	AUX
inlawrev-4023	1062	49	443	443	NUM
inlawrev-4023	1062	50	.	.	PUNCT
inlawrev-4023	1063	1	i	i	PRON
inlawrev-4023	1063	2	d.	d.	PROPN
inlawrev-4023	1063	3	at	at	ADP
inlawrev-4023	1063	4	1285	1285	NUM
inlawrev-4023	1063	5	.	.	PUNCT
inlawrev-4023	1064	1	444	444	NUM
inlawrev-4023	1064	2	.	.	PUNCT
inlawrev-4023	1065	1	ind	ind	NOUN
inlawrev-4023	1065	2	.	.	PUNCT
inlawrev-4023	1066	1	code	code	PROPN
inlawrev-4023	1066	2	§	§	PROPN
inlawrev-4023	1066	3	36	36	NUM
inlawrev-4023	1066	4	-	-	SYM
inlawrev-4023	1066	5	8	8	NUM
inlawrev-4023	1066	6	-	-	PUNCT
inlawrev-4023	1066	7	13	13	NUM
inlawrev-4023	1066	8	-	-	PUNCT
inlawrev-4023	1066	9	3(a)(l	3(a)(l	NUM
inlawrev-4023	1066	10	)	)	PUNCT
inlawrev-4023	1066	11	(	(	PUNCT
inlawrev-4023	1066	12	2007	2007	NUM
inlawrev-4023	1066	13	&	&	CCONJ
inlawrev-4023	1066	14	supp	supp	PROPN
inlawrev-4023	1066	15	.	.	PUNCT
inlawrev-4023	1067	1	2008	2008	NUM
inlawrev-4023	1067	2	)	)	PUNCT
inlawrev-4023	1068	1	445	445	NUM
inlawrev-4023	1068	2	.	.	PUNCT
inlawrev-4023	1069	1	p^rry	p^rry	NOUN
inlawrev-4023	1069	2	,	,	PUNCT
inlawrev-4023	1069	3	892	892	NUM
inlawrev-4023	1069	4	n.e.2d	n.e.2d	NOUN
inlawrev-4023	1069	5	at	at	ADP
inlawrev-4023	1069	6	1285	1285	NUM
inlawrev-4023	1069	7	.	.	PUNCT
inlawrev-4023	1070	1	446	446	NUM
inlawrev-4023	1070	2	.	.	PUNCT
inlawrev-4023	1071	1	i	i	PRON
inlawrev-4023	1071	2	d.	d.	PROPN
inlawrev-4023	1071	3	447	447	NUM
inlawrev-4023	1071	4	.	.	PUNCT
inlawrev-4023	1072	1	i	i	PRON
inlawrev-4023	1072	2	d.	d.	PROPN
inlawrev-4023	1072	3	448	448	NUM
inlawrev-4023	1072	4	.	.	PUNCT
inlawrev-4023	1073	1	i	i	PRON
inlawrev-4023	1073	2	d.	d.	PROPN
inlawrev-4023	1073	3	449	449	NUM
inlawrev-4023	1073	4	.	.	PUNCT
inlawrev-4023	1074	1	i	i	PRON
inlawrev-4023	1074	2	d.	d.	PROPN
inlawrev-4023	1074	3	450	450	NUM
inlawrev-4023	1074	4	.	.	PUNCT
inlawrev-4023	1075	1	i	i	PRON
inlawrev-4023	1075	2	d.	d.	PROPN
inlawrev-4023	1075	3	at	at	ADP
inlawrev-4023	1075	4	1285	1285	NUM
inlawrev-4023	1075	5	-	-	SYM
inlawrev-4023	1075	6	86	86	NUM
inlawrev-4023	1075	7	.	.	PUNCT
inlawrev-4023	1076	1	451	451	NUM
inlawrev-4023	1076	2	.	.	PUNCT
inlawrev-4023	1077	1	i	i	PRON
inlawrev-4023	1077	2	d.	d.	PROPN
inlawrev-4023	1077	3	at	at	ADP
inlawrev-4023	1077	4	1286	1286	NUM
inlawrev-4023	1077	5	.	.	PUNCT
inlawrev-4023	1078	1	452	452	NUM
inlawrev-4023	1078	2	.	.	PUNCT
inlawrev-4023	1079	1	i	i	PRON
inlawrev-4023	1079	2	d.	d.	PROPN
inlawrev-4023	1079	3	(	(	PUNCT
inlawrev-4023	1079	4	internal	internal	ADJ
inlawrev-4023	1079	5	citations	citation	NOUN
inlawrev-4023	1079	6	omitted	omit	VERB
inlawrev-4023	1079	7	)	)	PUNCT
inlawrev-4023	1079	8	.	.	PUNCT
inlawrev-4023	1080	1	453	453	NUM
inlawrev-4023	1080	2	.	.	PUNCT
inlawrev-4023	1081	1	i	i	PRON
inlawrev-4023	1081	2	d.	d.	PROPN
inlawrev-4023	1081	3	454	454	NUM
inlawrev-4023	1081	4	.	.	PUNCT
inlawrev-4023	1082	1	899	899	NUM
inlawrev-4023	1082	2	n.e.2d	n.e.2d	NOUN
inlawrev-4023	1082	3	762	762	NUM
inlawrev-4023	1082	4	(	(	PUNCT
inlawrev-4023	1082	5	ind	ind	NOUN
inlawrev-4023	1082	6	.	.	PUNCT
inlawrev-4023	1083	1	tax	tax	PROPN
inlawrev-4023	1083	2	ct	ct	PROPN
inlawrev-4023	1083	3	.	.	PROPN
inlawrev-4023	1083	4	2008	2008	NUM
inlawrev-4023	1083	5	)	)	PUNCT
inlawrev-4023	1083	6	.	.	PUNCT
inlawrev-4023	1084	1	2009	2009	NUM
inlawrev-4023	1084	2	]	]	PUNCT
inlawrev-4023	1084	3	tax	tax	NOUN
inlawrev-4023	1084	4	law	law	NOUN
inlawrev-4023	1084	5	1255	1255	NUM
inlawrev-4023	1084	6	an	an	DET
inlawrev-4023	1084	7	abuse	abuse	NOUN
inlawrev-4023	1084	8	of	of	ADP
inlawrev-4023	1084	9	discretion	discretion	NOUN
inlawrev-4023	1084	10	.	.	PUNCT
inlawrev-4023	1085	1	'^^^	'^^^	PROPN
inlawrev-4023	1085	2	the	the	DET
inlawrev-4023	1085	3	school	school	NOUN
inlawrev-4023	1085	4	corporation	corporation	NOUN
inlawrev-4023	1085	5	was	be	AUX
inlawrev-4023	1085	6	located	locate	VERB
inlawrev-4023	1085	7	in	in	ADP
inlawrev-4023	1085	8	johnson	johnson	PROPN
inlawrev-4023	1085	9	county	county	PROPN
inlawrev-4023	1085	10	,	,	PUNCT
inlawrev-4023	1085	11	indiana	indiana	PROPN
inlawrev-4023	1085	12	.	.	PUNCT
inlawrev-4023	1086	1	"^^^	"^^^	PUNCT
inlawrev-4023	1087	1	beginning	begin	VERB
inlawrev-4023	1087	2	in	in	ADP
inlawrev-4023	1087	3	2005	2005	NUM
inlawrev-4023	1087	4	,	,	PUNCT
inlawrev-4023	1087	5	the	the	DET
inlawrev-4023	1087	6	school	school	NOUN
inlawrev-4023	1087	7	corporation	corporation	NOUN
inlawrev-4023	1087	8	's	's	PART
inlawrev-4023	1087	9	overcrowded	overcrowded	ADJ
inlawrev-4023	1087	10	high	high	ADJ
inlawrev-4023	1087	11	school	school	NOUN
inlawrev-4023	1087	12	began	begin	VERB
inlawrev-4023	1087	13	using	use	VERB
inlawrev-4023	1087	14	portable	portable	ADJ
inlawrev-4023	1087	15	classrooms	classroom	NOUN
inlawrev-4023	1087	16	to	to	PART
inlawrev-4023	1087	17	accommodate	accommodate	VERB
inlawrev-4023	1087	18	student	student	NOUN
inlawrev-4023	1087	19	needs	need	NOUN
inlawrev-4023	1087	20	.	.	PUNCT
inlawrev-4023	1088	1	'^^^	'^^^	AUX
inlawrev-4023	1088	2	the	the	DET
inlawrev-4023	1088	3	school	school	NOUN
inlawrev-4023	1088	4	corporation	corporation	NOUN
inlawrev-4023	1088	5	projected	project	VERB
inlawrev-4023	1088	6	its	its	PRON
inlawrev-4023	1088	7	total	total	ADJ
inlawrev-4023	1088	8	enrollment	enrollment	NOUN
inlawrev-4023	1088	9	(	(	PUNCT
inlawrev-4023	1088	10	comprised	comprise	VERB
inlawrev-4023	1088	11	of	of	ADP
inlawrev-4023	1088	12	one	one	NUM
inlawrev-4023	1088	13	high	high	ADJ
inlawrev-4023	1088	14	school	school	NOUN
inlawrev-4023	1088	15	,	,	PUNCT
inlawrev-4023	1088	16	one	one	NUM
inlawrev-4023	1088	17	middle	middle	ADJ
inlawrev-4023	1088	18	school	school	NOUN
inlawrev-4023	1088	19	,	,	PUNCT
inlawrev-4023	1088	20	one	one	NUM
inlawrev-4023	1088	21	intermediate	intermediate	ADJ
inlawrev-4023	1088	22	school	school	NOUN
inlawrev-4023	1088	23	,	,	PUNCT
inlawrev-4023	1088	24	and	and	CCONJ
inlawrev-4023	1088	25	four	four	NUM
inlawrev-4023	1088	26	elementary	elementary	ADJ
inlawrev-4023	1088	27	schools	school	NOUN
inlawrev-4023	1088	28	)	)	PUNCT
inlawrev-4023	1088	29	to	to	PART
inlawrev-4023	1088	30	increase	increase	VERB
inlawrev-4023	1088	31	by	by	ADP
inlawrev-4023	1088	32	another	another	DET
inlawrev-4023	1088	33	"	"	PUNCT
inlawrev-4023	1088	34	350	350	NUM
inlawrev-4023	1088	35	to	to	PART
inlawrev-4023	1088	36	400	400	NUM
inlawrev-4023	1088	37	new	new	ADJ
inlawrev-4023	1088	38	students	student	NOUN
inlawrev-4023	1088	39	per	per	ADP
inlawrev-4023	1088	40	year	year	NOUN
inlawrev-4023	1088	41	for	for	ADP
inlawrev-4023	1088	42	the	the	DET
inlawrev-4023	1088	43	next	next	ADJ
inlawrev-4023	1088	44	ten	ten	NUM
inlawrev-4023	1088	45	years	year	NOUN
inlawrev-4023	1088	46	.	.	PUNCT
inlawrev-4023	1089	1	"^^^	"^^^	PUNCT
inlawrev-4023	1090	1	based	base	VERB
inlawrev-4023	1090	2	on	on	ADP
inlawrev-4023	1090	3	this	this	DET
inlawrev-4023	1090	4	projection	projection	NOUN
inlawrev-4023	1090	5	,	,	PUNCT
inlawrev-4023	1090	6	the	the	DET
inlawrev-4023	1090	7	school	school	NOUN
inlawrev-4023	1090	8	corporation	corporation	NOUN
inlawrev-4023	1090	9	commissioned	commission	VERB
inlawrev-4023	1090	10	a	a	DET
inlawrev-4023	1090	11	task	task	NOUN
inlawrev-4023	1090	12	force	force	NOUN
inlawrev-4023	1090	13	comprising	comprise	VERB
inlawrev-4023	1090	14	both	both	DET
inlawrev-4023	1090	15	school	school	NOUN
inlawrev-4023	1090	16	staff	staff	NOUN
inlawrev-4023	1090	17	and	and	CCONJ
inlawrev-4023	1090	18	members	member	NOUN
inlawrev-4023	1090	19	of	of	ADP
inlawrev-4023	1090	20	the	the	DET
inlawrev-4023	1090	21	community	community	NOUN
inlawrev-4023	1090	22	to	to	PART
inlawrev-4023	1090	23	develop	develop	VERB
inlawrev-4023	1090	24	a	a	DET
inlawrev-4023	1090	25	construction	construction	NOUN
inlawrev-4023	1090	26	plan	plan	NOUN
inlawrev-4023	1090	27	that	that	PRON
inlawrev-4023	1090	28	would	would	AUX
inlawrev-4023	1090	29	accommodate	accommodate	VERB
inlawrev-4023	1090	30	the	the	DET
inlawrev-4023	1090	31	school	school	NOUN
inlawrev-4023	1090	32	corporation	corporation	NOUN
inlawrev-4023	1090	33	'	'	PART
inlawrev-4023	1090	34	s	s	PART
inlawrev-4023	1090	35	growth/^^	growth/^^	PROPN
inlawrev-4023	1090	36	the	the	DET
inlawrev-4023	1090	37	task	task	NOUN
inlawrev-4023	1090	38	force	force	NOUN
inlawrev-4023	1090	39	met	meet	VERB
inlawrev-4023	1090	40	twenty	twenty	NUM
inlawrev-4023	1090	41	-	-	PUNCT
inlawrev-4023	1090	42	two	two	NUM
inlawrev-4023	1090	43	times	time	NOUN
inlawrev-4023	1090	44	and	and	CCONJ
inlawrev-4023	1090	45	the	the	DET
inlawrev-4023	1090	46	school	school	NOUN
inlawrev-4023	1090	47	corporation	corporation	NOUN
inlawrev-4023	1090	48	conducted	conduct	VERB
inlawrev-4023	1090	49	six	six	NUM
inlawrev-4023	1090	50	public	public	ADJ
inlawrev-4023	1090	51	forums	forum	NOUN
inlawrev-4023	1090	52	to	to	PART
inlawrev-4023	1090	53	gather	gather	VERB
inlawrev-4023	1090	54	input	input	NOUN
inlawrev-4023	1090	55	on	on	ADP
inlawrev-4023	1090	56	how	how	SCONJ
inlawrev-4023	1090	57	to	to	PART
inlawrev-4023	1090	58	best	well	ADV
inlawrev-4023	1090	59	handle	handle	VERB
inlawrev-4023	1090	60	the	the	DET
inlawrev-4023	1090	61	situation/^^	situation/^^	PROPN
inlawrev-4023	1090	62	the	the	DET
inlawrev-4023	1090	63	school	school	NOUN
inlawrev-4023	1090	64	corporation	corporation	NOUN
inlawrev-4023	1090	65	ultimately	ultimately	ADV
inlawrev-4023	1090	66	decided	decide	VERB
inlawrev-4023	1090	67	to	to	PART
inlawrev-4023	1090	68	convert	convert	VERB
inlawrev-4023	1090	69	some	some	PRON
inlawrev-4023	1090	70	of	of	ADP
inlawrev-4023	1090	71	its	its	PRON
inlawrev-4023	1090	72	buildings	building	NOUN
inlawrev-4023	1090	73	,	,	PUNCT
inlawrev-4023	1090	74	renovate	renovate	VERB
inlawrev-4023	1090	75	others	other	NOUN
inlawrev-4023	1090	76	,	,	PUNCT
inlawrev-4023	1090	77	and	and	CCONJ
inlawrev-4023	1090	78	construct	construct	VERB
inlawrev-4023	1090	79	a	a	DET
inlawrev-4023	1090	80	new	new	ADJ
inlawrev-4023	1090	81	middle	middle	ADJ
inlawrev-4023	1090	82	school	school	NOUN
inlawrev-4023	1090	83	in	in	ADP
inlawrev-4023	1090	84	order	order	NOUN
inlawrev-4023	1090	85	to	to	PART
inlawrev-4023	1090	86	meet	meet	VERB
inlawrev-4023	1090	87	the	the	DET
inlawrev-4023	1090	88	district	district	NOUN
inlawrev-4023	1090	89	's	's	PART
inlawrev-4023	1090	90	needs	need	NOUN
inlawrev-4023	1090	91	.	.	PUNCT
inlawrev-4023	1091	1	"^^^	"^^^	PUNCT
inlawrev-4023	1092	1	the	the	DET
inlawrev-4023	1092	2	school	school	NOUN
inlawrev-4023	1092	3	corporation	corporation	NOUN
inlawrev-4023	1092	4	proposed	propose	VERB
inlawrev-4023	1092	5	to	to	PART
inlawrev-4023	1092	6	spend	spend	VERB
inlawrev-4023	1092	7	$	$	SYM
inlawrev-4023	1092	8	60,000,000	60,000,000	NUM
inlawrev-4023	1092	9	to	to	PART
inlawrev-4023	1092	10	make	make	VERB
inlawrev-4023	1092	11	the	the	DET
inlawrev-4023	1092	12	changes	change	NOUN
inlawrev-4023	1092	13	.	.	PUNCT
inlawrev-4023	1093	1	"^^^	"^^^	PUNCT
inlawrev-4023	1094	1	the	the	DET
inlawrev-4023	1094	2	school	school	NOUN
inlawrev-4023	1094	3	corporation	corporation	NOUN
inlawrev-4023	1094	4	conducted	conduct	VERB
inlawrev-4023	1094	5	a	a	DET
inlawrev-4023	1094	6	public	public	ADJ
inlawrev-4023	1094	7	hearing	hearing	NOUN
inlawrev-4023	1094	8	on	on	ADP
inlawrev-4023	1094	9	the	the	DET
inlawrev-4023	1094	10	proposed	propose	VERB
inlawrev-4023	1094	11	changes	change	NOUN
inlawrev-4023	1094	12	,	,	PUNCT
inlawrev-4023	1094	13	at	at	ADP
inlawrev-4023	1094	14	which	which	DET
inlawrev-4023	1094	15	time	time	NOUN
inlawrev-4023	1094	16	,	,	PUNCT
inlawrev-4023	1094	17	two	two	NUM
inlawrev-4023	1094	18	people	people	NOUN
inlawrev-4023	1094	19	spoke	speak	VERB
inlawrev-4023	1094	20	out	out	ADP
inlawrev-4023	1094	21	against	against	ADP
inlawrev-4023	1094	22	the	the	DET
inlawrev-4023	1094	23	project	project	NOUN
inlawrev-4023	1094	24	.	.	PUNCT
inlawrev-4023	1095	1	"^^^	"^^^	PUNCT
inlawrev-4023	1096	1	the	the	DET
inlawrev-4023	1096	2	school	school	NOUN
inlawrev-4023	1096	3	corporation	corporation	NOUN
inlawrev-4023	1096	4	voted	vote	VERB
inlawrev-4023	1096	5	unanimously	unanimously	ADV
inlawrev-4023	1096	6	to	to	PART
inlawrev-4023	1096	7	proceed	proceed	VERB
inlawrev-4023	1096	8	with	with	ADP
inlawrev-4023	1096	9	the	the	DET
inlawrev-4023	1096	10	changes/^"^	changes/^"^	NOUN
inlawrev-4023	1096	11	a	a	DET
inlawrev-4023	1096	12	remonstrance	remonstrance	NOUN
inlawrev-4023	1096	13	was	be	AUX
inlawrev-4023	1096	14	attempted	attempt	VERB
inlawrev-4023	1096	15	by	by	ADP
inlawrev-4023	1096	16	those	those	PRON
inlawrev-4023	1096	17	opposed	oppose	VERB
inlawrev-4023	1096	18	to	to	ADP
inlawrev-4023	1096	19	the	the	DET
inlawrev-4023	1096	20	project	project	NOUN
inlawrev-4023	1096	21	,	,	PUNCT
inlawrev-4023	1096	22	but	but	CCONJ
inlawrev-4023	1096	23	the	the	DET
inlawrev-4023	1096	24	process	process	NOUN
inlawrev-4023	1096	25	failed	fail	VERB
inlawrev-4023	1096	26	.	.	PUNCT
inlawrev-4023	1096	27	"^^^	"^^^	PUNCT
inlawrev-4023	1097	1	the	the	DET
inlawrev-4023	1097	2	school	school	NOUN
inlawrev-4023	1097	3	corporation	corporation	NOUN
inlawrev-4023	1097	4	then	then	ADV
inlawrev-4023	1097	5	decided	decide	VERB
inlawrev-4023	1097	6	to	to	PART
inlawrev-4023	1097	7	move	move	VERB
inlawrev-4023	1097	8	forward	forward	ADV
inlawrev-4023	1097	9	with	with	ADP
inlawrev-4023	1097	10	its	its	PRON
inlawrev-4023	1097	11	changes	change	NOUN
inlawrev-4023	1097	12	,	,	PUNCT
inlawrev-4023	1097	13	and	and	CCONJ
inlawrev-4023	1097	14	entered	enter	VERB
inlawrev-4023	1097	15	into	into	ADP
inlawrev-4023	1097	16	a	a	DET
inlawrev-4023	1097	17	lease	lease	NOUN
inlawrev-4023	1097	18	agreement	agreement	NOUN
inlawrev-4023	1097	19	,	,	PUNCT
inlawrev-4023	1097	20	whereby	whereby	SCONJ
inlawrev-4023	1097	21	the	the	DET
inlawrev-4023	1097	22	school	school	NOUN
inlawrev-4023	1097	23	corporation	corporation	NOUN
inlawrev-4023	1097	24	would	would	AUX
inlawrev-4023	1097	25	pay	pay	VERB
inlawrev-4023	1097	26	the	the	DET
inlawrev-4023	1097	27	building	building	NOUN
inlawrev-4023	1097	28	corporation	corporation	NOUN
inlawrev-4023	1097	29	an	an	DET
inlawrev-4023	1097	30	annual	annual	ADJ
inlawrev-4023	1097	31	rental	rental	ADJ
inlawrev-4023	1097	32	payment	payment	NOUN
inlawrev-4023	1097	33	for	for	ADP
inlawrev-4023	1097	34	twenty	twenty	NUM
inlawrev-4023	1097	35	-	-	PUNCT
inlawrev-4023	1097	36	seven	seven	NUM
inlawrev-4023	1097	37	years	year	NOUN
inlawrev-4023	1097	38	."^^^	."^^^	PUNCT
inlawrev-4023	1098	1	the	the	DET
inlawrev-4023	1098	2	school	school	NOUN
inlawrev-4023	1098	3	corporation	corporation	NOUN
inlawrev-4023	1098	4	petitioned	petition	VERB
inlawrev-4023	1098	5	the	the	DET
inlawrev-4023	1098	6	dlgf	dlgf	NOUN
inlawrev-4023	1098	7	to	to	PART
inlawrev-4023	1098	8	approve	approve	VERB
inlawrev-4023	1098	9	the	the	DET
inlawrev-4023	1098	10	lease	lease	NOUN
inlawrev-4023	1098	11	agreement	agreement	NOUN
inlawrev-4023	1098	12	.	.	PUNCT
inlawrev-4023	1099	1	upon	upon	SCONJ
inlawrev-4023	1099	2	receipt	receipt	NOUN
inlawrev-4023	1099	3	,	,	PUNCT
inlawrev-4023	1099	4	the	the	DET
inlawrev-4023	1099	5	dlgf	dlgf	NOUN
inlawrev-4023	1099	6	referred	refer	VERB
inlawrev-4023	1099	7	the	the	DET
inlawrev-4023	1099	8	petition	petition	NOUN
inlawrev-4023	1099	9	to	to	ADP
inlawrev-4023	1099	10	the	the	DET
inlawrev-4023	1099	11	school	school	NOUN
inlawrev-4023	1099	12	property	property	NOUN
inlawrev-4023	1099	13	tax	tax	NOUN
inlawrev-4023	1099	14	control	control	NOUN
inlawrev-4023	1099	15	board	board	NOUN
inlawrev-4023	1099	16	for	for	ADP
inlawrev-4023	1099	17	its	its	PRON
inlawrev-4023	1099	18	recommendation	recommendation	NOUN
inlawrev-4023	1099	19	.	.	PUNCT
inlawrev-4023	1100	1	"^^^	"^^^	PUNCT
inlawrev-4023	1101	1	the	the	DET
inlawrev-4023	1101	2	school	school	NOUN
inlawrev-4023	1101	3	property	property	NOUN
inlawrev-4023	1101	4	tax	tax	NOUN
inlawrev-4023	1101	5	control	control	PROPN
inlawrev-4023	1101	6	board	board	PROPN
inlawrev-4023	1101	7	conducted	conduct	VERB
inlawrev-4023	1101	8	a	a	DET
inlawrev-4023	1101	9	hearing	hearing	NOUN
inlawrev-4023	1101	10	on	on	ADP
inlawrev-4023	1101	11	the	the	DET
inlawrev-4023	1101	12	matter	matter	NOUN
inlawrev-4023	1101	13	in	in	ADP
inlawrev-4023	1101	14	which	which	PRON
inlawrev-4023	1101	15	both	both	DET
inlawrev-4023	1101	16	opponents	opponent	NOUN
inlawrev-4023	1101	17	and	and	CCONJ
inlawrev-4023	1101	18	proponents	proponent	NOUN
inlawrev-4023	1101	19	of	of	ADP
inlawrev-4023	1101	20	the	the	DET
inlawrev-4023	1101	21	lease	lease	NOUN
inlawrev-4023	1101	22	agreement	agreement	NOUN
inlawrev-4023	1101	23	were	be	AUX
inlawrev-4023	1101	24	heard	hear	VERB
inlawrev-4023	1101	25	.	.	PUNCT
inlawrev-4023	1102	1	"^^^	"^^^	PUNCT
inlawrev-4023	1103	1	the	the	DET
inlawrev-4023	1103	2	school	school	NOUN
inlawrev-4023	1103	3	property	property	NOUN
inlawrev-4023	1103	4	tax	tax	NOUN
inlawrev-4023	1103	5	control	control	NOUN
inlawrev-4023	1103	6	board	board	NOUN
inlawrev-4023	1103	7	ultimately	ultimately	ADV
inlawrev-4023	1103	8	recommended	recommend	VERB
inlawrev-4023	1103	9	that	that	SCONJ
inlawrev-4023	1103	10	the	the	DET
inlawrev-4023	1103	11	dlgf	dlgf	NOUN
inlawrev-4023	1103	12	approve	approve	VERB
inlawrev-4023	1103	13	the	the	DET
inlawrev-4023	1103	14	lease	lease	NOUN
inlawrev-4023	1103	15	.	.	PUNCT
inlawrev-4023	1104	1	'	'	PUNCT
inlawrev-4023	1104	2	^^^	^^^	X
inlawrev-4023	1104	3	the	the	DET
inlawrev-4023	1104	4	commissioner	commissioner	NOUN
inlawrev-4023	1104	5	of	of	ADP
inlawrev-4023	1104	6	the	the	DET
inlawrev-4023	1104	7	dlgf	dlgf	NOUN
inlawrev-4023	1104	8	then	then	ADV
inlawrev-4023	1104	9	sent	send	VERB
inlawrev-4023	1104	10	letters	letter	NOUN
inlawrev-4023	1104	11	to	to	ADP
inlawrev-4023	1104	12	each	each	DET
inlawrev-4023	1104	13	member	member	NOUN
inlawrev-4023	1104	14	of	of	ADP
inlawrev-4023	1104	15	the	the	DET
inlawrev-4023	1104	16	455	455	NUM
inlawrev-4023	1104	17	.	.	PUNCT
inlawrev-4023	1105	1	i	i	PRON
inlawrev-4023	1105	2	d.	d.	PROPN
inlawrev-4023	1105	3	at	at	ADP
inlawrev-4023	1105	4	765	765	NUM
inlawrev-4023	1105	5	.	.	PUNCT
inlawrev-4023	1106	1	456	456	NUM
inlawrev-4023	1106	2	.	.	PUNCT
inlawrev-4023	1107	1	i	i	PRON
inlawrev-4023	1107	2	d.	d.	PROPN
inlawrev-4023	1107	3	at	at	ADP
inlawrev-4023	1107	4	763	763	NUM
inlawrev-4023	1107	5	.	.	PUNCT
inlawrev-4023	1108	1	457	457	NUM
inlawrev-4023	1108	2	.	.	PUNCT
inlawrev-4023	1109	1	i	i	PRON
inlawrev-4023	1109	2	d.	d.	PROPN
inlawrev-4023	1109	3	458	458	NUM
inlawrev-4023	1109	4	.	.	PUNCT
inlawrev-4023	1110	1	i	i	PRON
inlawrev-4023	1110	2	d.	d.	PROPN
inlawrev-4023	1110	3	459	459	NUM
inlawrev-4023	1110	4	.	.	PUNCT
inlawrev-4023	1111	1	i	i	PRON
inlawrev-4023	1111	2	d.	d.	PROPN
inlawrev-4023	1111	3	460	460	NUM
inlawrev-4023	1111	4	.	.	PUNCT
inlawrev-4023	1112	1	i	i	PRON
inlawrev-4023	1112	2	d.	d.	PROPN
inlawrev-4023	1112	3	461	461	NUM
inlawrev-4023	1112	4	.	.	PUNCT
inlawrev-4023	1113	1	i	i	PRON
inlawrev-4023	1113	2	d.	d.	PROPN
inlawrev-4023	1113	3	462	462	NUM
inlawrev-4023	1113	4	.	.	PUNCT
inlawrev-4023	1114	1	i	i	PRON
inlawrev-4023	1114	2	d.	d.	PROPN
inlawrev-4023	1114	3	463	463	NUM
inlawrev-4023	1114	4	.	.	PUNCT
inlawrev-4023	1115	1	i	i	PRON
inlawrev-4023	1115	2	d.	d.	PROPN
inlawrev-4023	1115	3	464	464	NUM
inlawrev-4023	1115	4	.	.	PUNCT
inlawrev-4023	1116	1	i	i	PRON
inlawrev-4023	1116	2	d.	d.	PROPN
inlawrev-4023	1116	3	465	465	NUM
inlawrev-4023	1116	4	.	.	PUNCT
inlawrev-4023	1117	1	mat	mat	NOUN
inlawrev-4023	1117	2	764	764	NUM
inlawrev-4023	1117	3	.	.	PUNCT
inlawrev-4023	1118	1	466	466	NUM
inlawrev-4023	1118	2	.	.	PUNCT
inlawrev-4023	1119	1	i	i	PRON
inlawrev-4023	1119	2	d.	d.	PROPN
inlawrev-4023	1119	3	467	467	NUM
inlawrev-4023	1119	4	.	.	PUNCT
inlawrev-4023	1120	1	i	i	PRON
inlawrev-4023	1120	2	d.	d.	PROPN
inlawrev-4023	1120	3	468	468	NUM
inlawrev-4023	1120	4	.	.	PUNCT
inlawrev-4023	1121	1	i	i	PRON
inlawrev-4023	1121	2	d.	d.	PROPN
inlawrev-4023	1121	3	469	469	NUM
inlawrev-4023	1121	4	.	.	PUNCT
inlawrev-4023	1122	1	i	i	PRON
inlawrev-4023	1122	2	d.	d.	PROPN
inlawrev-4023	1122	3	1256	1256	NUM
inlawrev-4023	1122	4	indiana	indiana	PROPN
inlawrev-4023	1122	5	law	law	PROPN
inlawrev-4023	1122	6	review	review	NOUN
inlawrev-4023	1123	1	[	[	X
inlawrev-4023	1123	2	vol	vol	NOUN
inlawrev-4023	1123	3	.	.	PUNCT
inlawrev-4023	1124	1	42	42	NUM
inlawrev-4023	1124	2	:	:	SYM
inlawrev-4023	1124	3	1215	1215	NUM
inlawrev-4023	1124	4	school	school	NOUN
inlawrev-4023	1124	5	corporation	corporation	NOUN
inlawrev-4023	1124	6	's	's	PART
inlawrev-4023	1124	7	board	board	NOUN
inlawrev-4023	1124	8	.	.	PUNCT
inlawrev-4023	1124	9	"^^^	"^^^	PUNCT
inlawrev-4023	1125	1	in	in	ADP
inlawrev-4023	1125	2	the	the	DET
inlawrev-4023	1125	3	letters	letter	NOUN
inlawrev-4023	1125	4	,	,	PUNCT
inlawrev-4023	1125	5	the	the	DET
inlawrev-4023	1125	6	board	board	NOUN
inlawrev-4023	1125	7	members	member	NOUN
inlawrev-4023	1125	8	were	be	AUX
inlawrev-4023	1125	9	urged	urge	VERB
inlawrev-4023	1125	10	to	to	PART
inlawrev-4023	1125	11	meet	meet	VERB
inlawrev-4023	1125	12	with	with	ADP
inlawrev-4023	1125	13	the	the	DET
inlawrev-4023	1125	14	remonstrators	remonstrator	NOUN
inlawrev-4023	1125	15	"	"	PUNCT
inlawrev-4023	1125	16	to	to	PART
inlawrev-4023	1125	17	bridge	bridge	VERB
inlawrev-4023	1125	18	the	the	DET
inlawrev-4023	1125	19	gap	gap	NOUN
inlawrev-4023	1125	20	"	"	PUNCT
inlawrev-4023	1125	21	of	of	ADP
inlawrev-4023	1125	22	disagreement	disagreement	NOUN
inlawrev-4023	1125	23	.	.	PUNCT
inlawrev-4023	1126	1	"^^	"^^	PROPN
inlawrev-4023	1126	2	^	^	PUNCT
inlawrev-4023	1126	3	however	however	ADV
inlawrev-4023	1126	4	,	,	PUNCT
inlawrev-4023	1126	5	the	the	DET
inlawrev-4023	1126	6	school	school	NOUN
inlawrev-4023	1126	7	corporation	corporation	NOUN
inlawrev-4023	1126	8	did	do	AUX
inlawrev-4023	1126	9	not	not	PART
inlawrev-4023	1126	10	do	do	VERB
inlawrev-4023	1126	11	so	so	ADV
inlawrev-4023	1126	12	.	.	PUNCT
inlawrev-4023	1126	13	"^^^	"^^^	PUNCT
inlawrev-4023	1127	1	shortly	shortly	ADV
inlawrev-4023	1127	2	thereafter	thereafter	ADV
inlawrev-4023	1127	3	the	the	DET
inlawrev-4023	1127	4	dlgfrejected	dlgfrejected	ADJ
inlawrev-4023	1127	5	the	the	DET
inlawrev-4023	1127	6	lease	lease	NOUN
inlawrev-4023	1127	7	agreement	agreement	NOUN
inlawrev-4023	1127	8	between	between	ADP
inlawrev-4023	1127	9	school	school	NOUN
inlawrev-4023	1127	10	corporation	corporation	NOUN
inlawrev-4023	1127	11	and	and	CCONJ
inlawrev-4023	1127	12	building	building	NOUN
inlawrev-4023	1127	13	corporation	corporation	NOUN
inlawrev-4023	1127	14	.	.	PUNCT
inlawrev-4023	1127	15	"^^^	"^^^	PUNCT
inlawrev-4023	1128	1	before	before	ADP
inlawrev-4023	1128	2	the	the	DET
inlawrev-4023	1128	3	tax	tax	NOUN
inlawrev-4023	1128	4	court	court	NOUN
inlawrev-4023	1128	5	,	,	PUNCT
inlawrev-4023	1128	6	the	the	DET
inlawrev-4023	1128	7	school	school	NOUN
inlawrev-4023	1128	8	corporation	corporation	NOUN
inlawrev-4023	1128	9	argued	argue	VERB
inlawrev-4023	1128	10	that	that	SCONJ
inlawrev-4023	1128	11	the	the	DET
inlawrev-4023	1128	12	dlgf	dlgf	NOUN
inlawrev-4023	1128	13	's	's	PART
inlawrev-4023	1128	14	decision	decision	NOUN
inlawrev-4023	1128	15	to	to	PART
inlawrev-4023	1128	16	reject	reject	VERB
inlawrev-4023	1128	17	the	the	DET
inlawrev-4023	1128	18	lease	lease	NOUN
inlawrev-4023	1128	19	agreement	agreement	NOUN
inlawrev-4023	1128	20	was	be	AUX
inlawrev-4023	1128	21	"	"	PUNCT
inlawrev-4023	1128	22	not	not	PART
inlawrev-4023	1128	23	supported	support	VERB
inlawrev-4023	1128	24	by	by	ADP
inlawrev-4023	1128	25	the	the	DET
inlawrev-4023	1128	26	evidence	evidence	NOUN
inlawrev-4023	1128	27	"	"	PUNCT
inlawrev-4023	1128	28	and	and	CCONJ
inlawrev-4023	1128	29	therefore	therefore	ADV
inlawrev-4023	1128	30	constituted	constitute	VERB
inlawrev-4023	1128	31	an	an	DET
inlawrev-4023	1128	32	abuse	abuse	NOUN
inlawrev-4023	1128	33	of	of	ADP
inlawrev-4023	1128	34	discretion	discretion	NOUN
inlawrev-4023	1128	35	.	.	PUNCT
inlawrev-4023	1129	1	"^^"^	"^^"^	PUNCT
inlawrev-4023	1129	2	the	the	DET
inlawrev-4023	1129	3	dlgf	dlgf	NOUN
inlawrev-4023	1129	4	argued	argue	VERB
inlawrev-4023	1129	5	that	that	SCONJ
inlawrev-4023	1129	6	it	it	PRON
inlawrev-4023	1129	7	"	"	PUNCT
inlawrev-4023	1129	8	was	be	AUX
inlawrev-4023	1129	9	within	within	ADP
inlawrev-4023	1129	10	its	its	PRON
inlawrev-4023	1129	11	statutory	statutory	ADJ
inlawrev-4023	1129	12	discretion	discretion	NOUN
inlawrev-4023	1129	13	to	to	PART
inlawrev-4023	1129	14	deny	deny	VERB
inlawrev-4023	1129	15	"	"	PUNCT
inlawrev-4023	1129	16	the	the	DET
inlawrev-4023	1129	17	lease	lease	NOUN
inlawrev-4023	1129	18	agreement	agreement	NOUN
inlawrev-4023	1129	19	.	.	PUNCT
inlawrev-4023	1129	20	"^^^	"^^^	PUNCT
inlawrev-4023	1130	1	the	the	DET
inlawrev-4023	1130	2	tax	tax	NOUN
inlawrev-4023	1130	3	court	court	NOUN
inlawrev-4023	1130	4	noted	note	VERB
inlawrev-4023	1130	5	that	that	SCONJ
inlawrev-4023	1130	6	"	"	PUNCT
inlawrev-4023	1130	7	[	[	X
inlawrev-4023	1130	8	w]hen	w]hen	ADV
inlawrev-4023	1130	9	the	the	DET
inlawrev-4023	1130	10	dlgf	dlgf	NOUN
inlawrev-4023	1130	11	reviews	review	VERB
inlawrev-4023	1130	12	school	school	NOUN
inlawrev-4023	1130	13	construction	construction	NOUN
inlawrev-4023	1130	14	projects	project	NOUN
inlawrev-4023	1130	15	,	,	PUNCT
inlawrev-4023	1130	16	it	it	PRON
inlawrev-4023	1130	17	does	do	VERB
inlawrev-4023	1130	18	so	so	ADV
inlawrev-4023	1130	19	as	as	ADP
inlawrev-4023	1130	20	a	a	DET
inlawrev-4023	1130	21	tax	tax	NOUN
inlawrev-4023	1130	22	specialist	specialist	NOUN
inlawrev-4023	1130	23	.	.	PUNCT
inlawrev-4023	1131	1	""^^^	""^^^	PROPN
inlawrev-4023	1132	1	the	the	DET
inlawrev-4023	1132	2	tax	tax	NOUN
inlawrev-4023	1132	3	court	court	NOUN
inlawrev-4023	1132	4	explained	explain	VERB
inlawrev-4023	1132	5	that	that	SCONJ
inlawrev-4023	1132	6	the	the	DET
inlawrev-4023	1132	7	function	function	NOUN
inlawrev-4023	1132	8	of	of	ADP
inlawrev-4023	1132	9	the	the	DET
inlawrev-4023	1132	10	dlgf	dlgf	NOUN
inlawrev-4023	1132	11	is	be	AUX
inlawrev-4023	1132	12	"	"	PUNCT
inlawrev-4023	1132	13	not	not	PART
inlawrev-4023	1132	14	to	to	PART
inlawrev-4023	1132	15	pass	pass	VERB
inlawrev-4023	1132	16	judgment	judgment	NOUN
inlawrev-4023	1132	17	on	on	ADP
inlawrev-4023	1132	18	how	how	SCONJ
inlawrev-4023	1132	19	a	a	DET
inlawrev-4023	1132	20	school	school	NOUN
inlawrev-4023	1132	21	corporation	corporation	NOUN
inlawrev-4023	1132	22	chooses	choose	VERB
inlawrev-4023	1132	23	to	to	PART
inlawrev-4023	1132	24	educate	educate	VERB
inlawrev-4023	1132	25	its	its	PRON
inlawrev-4023	1132	26	students	student	NOUN
inlawrev-4023	1132	27	"	"	PUNCT
inlawrev-4023	1132	28	but	but	CCONJ
inlawrev-4023	1132	29	rather	rather	ADV
inlawrev-4023	1132	30	the	the	DET
inlawrev-4023	1132	31	dlgf	dlgf	NOUN
inlawrev-4023	1132	32	should	should	AUX
inlawrev-4023	1132	33	analyze	analyze	VERB
inlawrev-4023	1132	34	the	the	DET
inlawrev-4023	1132	35	need	need	NOUN
inlawrev-4023	1132	36	for	for	ADP
inlawrev-4023	1132	37	"	"	PUNCT
inlawrev-4023	1132	38	capital	capital	NOUN
inlawrev-4023	1132	39	construction	construction	NOUN
inlawrev-4023	1132	40	in	in	ADP
inlawrev-4023	1132	41	light	light	NOUN
inlawrev-4023	1132	42	of	of	ADP
inlawrev-4023	1132	43	its	its	PRON
inlawrev-4023	1132	44	chosen	choose	VERB
inlawrev-4023	1132	45	educational	educational	ADJ
inlawrev-4023	1132	46	programs	program	NOUN
inlawrev-4023	1132	47	and	and	CCONJ
inlawrev-4023	1132	48	policies	policy	NOUN
inlawrev-4023	1132	49	.	.	PUNCT
inlawrev-4023	1133	1	"	"	PUNCT
inlawrev-4023	1133	2	'	'	PUNCT
inlawrev-4023	1133	3	^^^	^^^	ADJ
inlawrev-4023	1133	4	the	the	DET
inlawrev-4023	1133	5	dlgf	dlgf	NOUN
inlawrev-4023	1133	6	,	,	PUNCT
inlawrev-4023	1133	7	the	the	DET
inlawrev-4023	1133	8	tax	tax	NOUN
inlawrev-4023	1133	9	court	court	NOUN
inlawrev-4023	1133	10	explained	explain	VERB
inlawrev-4023	1133	11	,	,	PUNCT
inlawrev-4023	1133	12	is	be	AUX
inlawrev-4023	1133	13	required	require	VERB
inlawrev-4023	1133	14	to	to	PART
inlawrev-4023	1133	15	consider	consider	VERB
inlawrev-4023	1133	16	several	several	ADJ
inlawrev-4023	1133	17	factors	factor	NOUN
inlawrev-4023	1133	18	when	when	SCONJ
inlawrev-4023	1133	19	determining	determine	VERB
inlawrev-4023	1133	20	whether	whether	SCONJ
inlawrev-4023	1133	21	or	or	CCONJ
inlawrev-4023	1133	22	not	not	PART
inlawrev-4023	1133	23	to	to	PART
inlawrev-4023	1133	24	approve	approve	VERB
inlawrev-4023	1133	25	a	a	DET
inlawrev-4023	1133	26	project	project	NOUN
inlawrev-4023	1133	27	:	:	PUNCT
inlawrev-4023	1133	28	(	(	PUNCT
inlawrev-4023	1133	29	1	1	X
inlawrev-4023	1133	30	)	)	PUNCT
inlawrev-4023	1133	31	the	the	DET
inlawrev-4023	1133	32	current	current	ADJ
inlawrev-4023	1133	33	and	and	CCONJ
inlawrev-4023	1133	34	proposed	propose	VERB
inlawrev-4023	1133	35	square	square	ADJ
inlawrev-4023	1133	36	footage	footage	NOUN
inlawrev-4023	1133	37	of	of	ADP
inlawrev-4023	1133	38	school	school	NOUN
inlawrev-4023	1133	39	building	building	NOUN
inlawrev-4023	1133	40	space	space	NOUN
inlawrev-4023	1133	41	per	per	ADP
inlawrev-4023	1133	42	student	student	NOUN
inlawrev-4023	1133	43	.	.	PUNCT
inlawrev-4023	1134	1	(	(	PUNCT
inlawrev-4023	1134	2	2	2	X
inlawrev-4023	1134	3	)	)	PUNCT
inlawrev-4023	1134	4	enrollment	enrollment	NOUN
inlawrev-4023	1134	5	patterns	pattern	NOUN
inlawrev-4023	1134	6	within	within	ADP
inlawrev-4023	1134	7	the	the	DET
inlawrev-4023	1134	8	school	school	NOUN
inlawrev-4023	1134	9	corporation	corporation	NOUN
inlawrev-4023	1134	10	.	.	PUNCT
inlawrev-4023	1135	1	(	(	PUNCT
inlawrev-4023	1135	2	3	3	X
inlawrev-4023	1135	3	)	)	PUNCT
inlawrev-4023	1135	4	the	the	DET
inlawrev-4023	1135	5	age	age	NOUN
inlawrev-4023	1135	6	and	and	CCONJ
inlawrev-4023	1135	7	condition	condition	NOUN
inlawrev-4023	1135	8	of	of	ADP
inlawrev-4023	1135	9	the	the	DET
inlawrev-4023	1135	10	current	current	ADJ
inlawrev-4023	1135	11	school	school	NOUN
inlawrev-4023	1135	12	facilities	facility	NOUN
inlawrev-4023	1135	13	.	.	PUNCT
inlawrev-4023	1136	1	(	(	PUNCT
inlawrev-4023	1136	2	4	4	X
inlawrev-4023	1136	3	)	)	PUNCT
inlawrev-4023	1136	4	the	the	DET
inlawrev-4023	1136	5	cost	cost	NOUN
inlawrev-4023	1136	6	per	per	ADP
inlawrev-4023	1136	7	square	square	ADJ
inlawrev-4023	1136	8	foot	foot	NOUN
inlawrev-4023	1136	9	of	of	ADP
inlawrev-4023	1136	10	the	the	DET
inlawrev-4023	1136	11	school	school	NOUN
inlawrev-4023	1136	12	building	building	NOUN
inlawrev-4023	1136	13	construction	construction	NOUN
inlawrev-4023	1136	14	project	project	NOUN
inlawrev-4023	1136	15	.	.	PUNCT
inlawrev-4023	1137	1	(	(	PUNCT
inlawrev-4023	1137	2	5	5	X
inlawrev-4023	1137	3	)	)	PUNCT
inlawrev-4023	1137	4	the	the	DET
inlawrev-4023	1137	5	effect	effect	NOUN
inlawrev-4023	1137	6	that	that	PRON
inlawrev-4023	1137	7	completion	completion	NOUN
inlawrev-4023	1137	8	ofthe	ofthe	NOUN
inlawrev-4023	1137	9	school	school	NOUN
inlawrev-4023	1137	10	building	building	NOUN
inlawrev-4023	1137	11	construction	construction	NOUN
inlawrev-4023	1137	12	project	project	NOUN
inlawrev-4023	1137	13	would	would	AUX
inlawrev-4023	1137	14	have	have	VERB
inlawrev-4023	1137	15	on	on	ADP
inlawrev-4023	1137	16	the	the	DET
inlawrev-4023	1137	17	school	school	NOUN
inlawrev-4023	1137	18	corporation	corporation	NOUN
inlawrev-4023	1137	19	's	's	PART
inlawrev-4023	1137	20	tax	tax	NOUN
inlawrev-4023	1137	21	rate	rate	NOUN
inlawrev-4023	1137	22	.	.	PUNCT
inlawrev-4023	1138	1	(	(	PUNCT
inlawrev-4023	1138	2	6	6	X
inlawrev-4023	1138	3	)	)	PUNCT
inlawrev-4023	1138	4	any	any	DET
inlawrev-4023	1138	5	other	other	ADJ
inlawrev-4023	1138	6	pertinent	pertinent	ADJ
inlawrev-4023	1138	7	matter	matter	NOUN
inlawrev-4023	1138	8	."^^^	."^^^	PUNCT
inlawrev-4023	1139	1	the	the	DET
inlawrev-4023	1139	2	tax	tax	NOUN
inlawrev-4023	1139	3	court	court	NOUN
inlawrev-4023	1139	4	found	find	VERB
inlawrev-4023	1139	5	that	that	SCONJ
inlawrev-4023	1139	6	the	the	DET
inlawrev-4023	1139	7	school	school	NOUN
inlawrev-4023	1139	8	corporation	corporation	NOUN
inlawrev-4023	1139	9	presented	present	VERB
inlawrev-4023	1139	10	,	,	PUNCT
inlawrev-4023	1139	11	to	to	ADP
inlawrev-4023	1139	12	both	both	CCONJ
inlawrev-4023	1139	13	the	the	DET
inlawrev-4023	1139	14	public	public	NOUN
inlawrev-4023	1139	15	and	and	CCONJ
inlawrev-4023	1139	16	the	the	DET
inlawrev-4023	1139	17	school	school	NOUN
inlawrev-4023	1139	18	property	property	NOUN
inlawrev-4023	1139	19	tax	tax	NOUN
inlawrev-4023	1139	20	control	control	PROPN
inlawrev-4023	1139	21	board	board	PROPN
inlawrev-4023	1139	22	,	,	PUNCT
inlawrev-4023	1139	23	evidence	evidence	NOUN
inlawrev-4023	1139	24	addressing	address	VERB
inlawrev-4023	1139	25	each	each	PRON
inlawrev-4023	1139	26	of	of	ADP
inlawrev-4023	1139	27	the	the	DET
inlawrev-4023	1139	28	factors	factor	NOUN
inlawrev-4023	1139	29	.	.	PUNCT
inlawrev-4023	1140	1	"^^^	"^^^	PUNCT
inlawrev-4023	1141	1	the	the	DET
inlawrev-4023	1141	2	tax	tax	NOUN
inlawrev-4023	1141	3	court	court	NOUN
inlawrev-4023	1141	4	concluded	conclude	VERB
inlawrev-4023	1141	5	that	that	SCONJ
inlawrev-4023	1141	6	the	the	DET
inlawrev-4023	1141	7	dlgf	dlgf	NOUN
inlawrev-4023	1141	8	had	have	AUX
inlawrev-4023	1141	9	denied	deny	VERB
inlawrev-4023	1141	10	the	the	DET
inlawrev-4023	1141	11	lease	lease	NOUN
inlawrev-4023	1141	12	for	for	ADP
inlawrev-4023	1141	13	four	four	NUM
inlawrev-4023	1141	14	reasons	reason	NOUN
inlawrev-4023	1141	15	:	:	PUNCT
inlawrev-4023	1141	16	(	(	PUNCT
inlawrev-4023	1141	17	1	1	X
inlawrev-4023	1141	18	)	)	PUNCT
inlawrev-4023	1141	19	the	the	DET
inlawrev-4023	1141	20	cost	cost	NOUN
inlawrev-4023	1141	21	of	of	ADP
inlawrev-4023	1141	22	[	[	PUNCT
inlawrev-4023	1141	23	the	the	DET
inlawrev-4023	1141	24	construction	construction	NOUN
inlawrev-4023	1141	25	]	]	PUNCT
inlawrev-4023	1141	26	was	be	AUX
inlawrev-4023	1141	27	too	too	ADV
inlawrev-4023	1141	28	high	high	ADJ
inlawrev-4023	1141	29	compared	compare	VERB
inlawrev-4023	1141	30	to	to	ADP
inlawrev-4023	1141	31	other	other	ADJ
inlawrev-4023	1141	32	470	470	NUM
inlawrev-4023	1141	33	.	.	PUNCT
inlawrev-4023	1142	1	i	i	PRON
inlawrev-4023	1142	2	d.	d.	PROPN
inlawrev-4023	1142	3	all	all	PRON
inlawrev-4023	1142	4	.	.	PUNCT
inlawrev-4023	1143	1	i	i	PRON
inlawrev-4023	1143	2	d.	d.	PROPN
inlawrev-4023	1143	3	all	all	PRON
inlawrev-4023	1143	4	.	.	PUNCT
inlawrev-4023	1144	1	i	i	PRON
inlawrev-4023	1144	2	d.	d.	PROPN
inlawrev-4023	1144	3	a13	a13	PROPN
inlawrev-4023	1144	4	.	.	PUNCT
inlawrev-4023	1145	1	i	i	PRON
inlawrev-4023	1145	2	d.	d.	PROPN
inlawrev-4023	1145	3	ala	ala	PROPN
inlawrev-4023	1145	4	.	.	PUNCT
inlawrev-4023	1146	1	i	i	PRON
inlawrev-4023	1146	2	d.	d.	PROPN
inlawrev-4023	1146	3	2x165	2x165	PROPN
inlawrev-4023	1146	4	.	.	PUNCT
inlawrev-4023	1147	1	475	475	NUM
inlawrev-4023	1147	2	.	.	PUNCT
inlawrev-4023	1148	1	i	i	PRON
inlawrev-4023	1148	2	d.	d.	PROPN
inlawrev-4023	1148	3	476	476	NUM
inlawrev-4023	1148	4	.	.	PUNCT
inlawrev-4023	1149	1	id.sal6a	id.sal6a	PROPN
inlawrev-4023	1149	2	.	.	PUNCT
inlawrev-4023	1150	1	all	all	PRON
inlawrev-4023	1150	2	.	.	PUNCT
inlawrev-4023	1151	1	i	i	PRON
inlawrev-4023	1151	2	d.	d.	PROPN
inlawrev-4023	1151	3	478	478	NUM
inlawrev-4023	1151	4	.	.	PUNCT
inlawrev-4023	1152	1	i	i	PRON
inlawrev-4023	1152	2	d.	d.	PROPN
inlawrev-4023	1152	3	at	at	ADP
inlawrev-4023	1152	4	765	765	NUM
inlawrev-4023	1152	5	.	.	PUNCT
inlawrev-4023	1153	1	(	(	PUNCT
inlawrev-4023	1153	2	citing	cite	VERB
inlawrev-4023	1153	3	ind	ind	NOUN
inlawrev-4023	1153	4	.	.	PUNCT
inlawrev-4023	1154	1	code	code	PROPN
inlawrev-4023	1154	2	§	§	PROPN
inlawrev-4023	1154	3	20	20	NUM
inlawrev-4023	1154	4	-	-	SYM
inlawrev-4023	1154	5	46	46	NUM
inlawrev-4023	1154	6	-	-	PUNCT
inlawrev-4023	1154	7	7	7	NUM
inlawrev-4023	1154	8	-	-	SYM
inlawrev-4023	1154	9	1	1	NUM
inlawrev-4023	1154	10	1	1	NUM
inlawrev-4023	1154	11	(	(	PUNCT
inlawrev-4023	1154	12	2007	2007	NUM
inlawrev-4023	1154	13	&	&	CCONJ
inlawrev-4023	1154	14	supp	supp	PROPN
inlawrev-4023	1154	15	.	.	PUNCT
inlawrev-4023	1154	16	2008	2008	NUM
inlawrev-4023	1154	17	)	)	PUNCT
inlawrev-4023	1154	18	)	)	PUNCT
inlawrev-4023	1154	19	.	.	PUNCT
inlawrev-4023	1155	1	479	479	NUM
inlawrev-4023	1155	2	.	.	PUNCT
inlawrev-4023	1156	1	i	i	PRON
inlawrev-4023	1156	2	d.	d.	PROPN
inlawrev-4023	1156	3	2009	2009	NUM
inlawrev-4023	1156	4	]	]	PUNCT
inlawrev-4023	1156	5	tax	tax	NOUN
inlawrev-4023	1156	6	law	law	NOUN
inlawrev-4023	1156	7	1257	1257	NUM
inlawrev-4023	1156	8	projects	project	NOUN
inlawrev-4023	1156	9	;	;	PUNCT
inlawrev-4023	1156	10	(	(	PUNCT
inlawrev-4023	1156	11	2	2	X
inlawrev-4023	1156	12	)	)	PUNCT
inlawrev-4023	1156	13	the	the	DET
inlawrev-4023	1156	14	growth	growth	NOUN
inlawrev-4023	1156	15	in	in	ADP
inlawrev-4023	1156	16	the	the	DET
inlawrev-4023	1156	17	new	new	ADJ
inlawrev-4023	1156	18	home	home	NOUN
inlawrev-4023	1156	19	construction	construction	NOUN
inlawrev-4023	1156	20	market	market	NOUN
inlawrev-4023	1156	21	was	be	AUX
inlawrev-4023	1156	22	slower	slow	ADJ
inlawrev-4023	1156	23	than	than	SCONJ
inlawrev-4023	1156	24	anticipated	anticipate	VERB
inlawrev-4023	1156	25	;	;	PUNCT
inlawrev-4023	1156	26	(	(	PUNCT
inlawrev-4023	1156	27	3	3	X
inlawrev-4023	1156	28	)	)	PUNCT
inlawrev-4023	1156	29	the	the	DET
inlawrev-4023	1156	30	school	school	NOUN
inlawrev-4023	1156	31	district	district	NOUN
inlawrev-4023	1156	32	's	's	PART
inlawrev-4023	1156	33	current	current	ADJ
inlawrev-4023	1156	34	tax	tax	NOUN
inlawrev-4023	1156	35	rate	rate	NOUN
inlawrev-4023	1156	36	is	be	AUX
inlawrev-4023	1156	37	too	too	ADV
inlawrev-4023	1156	38	high	high	ADJ
inlawrev-4023	1156	39	;	;	PUNCT
inlawrev-4023	1156	40	and	and	CCONJ
inlawrev-4023	1156	41	(	(	PUNCT
inlawrev-4023	1156	42	4	4	X
inlawrev-4023	1156	43	)	)	PUNCT
inlawrev-4023	1156	44	the	the	DET
inlawrev-4023	1156	45	school	school	NOUN
inlawrev-4023	1156	46	corporation	corporation	NOUN
inlawrev-4023	1156	47	did	do	AUX
inlawrev-4023	1156	48	not	not	PART
inlawrev-4023	1156	49	modify	modify	VERB
inlawrev-4023	1156	50	the	the	DET
inlawrev-4023	1156	51	proposed	propose	VERB
inlawrev-4023	1156	52	project	project	NOUN
inlawrev-4023	1156	53	to	to	PART
inlawrev-4023	1156	54	address	address	VERB
inlawrev-4023	1156	55	the	the	DET
inlawrev-4023	1156	56	remonstrators	remonstrator	NOUN
inlawrev-4023	1156	57	'	'	PART
inlawrev-4023	1156	58	concems	concem	NOUN
inlawrev-4023	1156	59	.	.	PUNCT
inlawrev-4023	1157	1	'^^^	'^^^	PROPN
inlawrev-4023	1157	2	the	the	DET
inlawrev-4023	1157	3	tax	tax	NOUN
inlawrev-4023	1157	4	court	court	NOUN
inlawrev-4023	1157	5	held	hold	VERB
inlawrev-4023	1157	6	,	,	PUNCT
inlawrev-4023	1157	7	however	however	ADV
inlawrev-4023	1157	8	,	,	PUNCT
inlawrev-4023	1157	9	that	that	SCONJ
inlawrev-4023	1157	10	none	none	NOUN
inlawrev-4023	1157	11	of	of	ADP
inlawrev-4023	1157	12	the	the	DET
inlawrev-4023	1157	13	dlgf	dlgf	NOUN
inlawrev-4023	1157	14	's	's	PART
inlawrev-4023	1157	15	four	four	NUM
inlawrev-4023	1157	16	reasons	reason	NOUN
inlawrev-4023	1157	17	were	be	AUX
inlawrev-4023	1157	18	supported	support	VERB
inlawrev-4023	1157	19	by	by	ADP
inlawrev-4023	1157	20	the	the	DET
inlawrev-4023	1157	21	evidence	evidence	NOUN
inlawrev-4023	1157	22	.	.	PUNCT
inlawrev-4023	1158	1	"^^^	"^^^	PUNCT
inlawrev-4023	1158	2	to	to	PART
inlawrev-4023	1158	3	reach	reach	VERB
inlawrev-4023	1158	4	its	its	PRON
inlawrev-4023	1158	5	conclusion	conclusion	NOUN
inlawrev-4023	1158	6	that	that	SCONJ
inlawrev-4023	1158	7	the	the	DET
inlawrev-4023	1158	8	cost	cost	NOUN
inlawrev-4023	1158	9	of	of	ADP
inlawrev-4023	1158	10	the	the	DET
inlawrev-4023	1158	11	proposed	propose	VERB
inlawrev-4023	1158	12	project	project	NOUN
inlawrev-4023	1158	13	was	be	AUX
inlawrev-4023	1158	14	too	too	ADV
inlawrev-4023	1158	15	high	high	ADJ
inlawrev-4023	1158	16	,	,	PUNCT
inlawrev-4023	1158	17	the	the	DET
inlawrev-4023	1158	18	dlgf	dlgf	NOUN
inlawrev-4023	1158	19	looked	look	VERB
inlawrev-4023	1158	20	at	at	ADP
inlawrev-4023	1158	21	only	only	ADV
inlawrev-4023	1158	22	four	four	NUM
inlawrev-4023	1158	23	other	other	ADJ
inlawrev-4023	1158	24	middle	middle	ADJ
inlawrev-4023	1158	25	schools	school	NOUN
inlawrev-4023	1158	26	built	build	VERB
inlawrev-4023	1158	27	in	in	ADP
inlawrev-4023	1158	28	2007	2007	NUM
inlawrev-4023	1158	29	.	.	PUNCT
inlawrev-4023	1159	1	the	the	DET
inlawrev-4023	1159	2	tax	tax	NOUN
inlawrev-4023	1159	3	court	court	NOUN
inlawrev-4023	1159	4	held	hold	VERB
inlawrev-4023	1159	5	that	that	SCONJ
inlawrev-4023	1159	6	such	such	DET
inlawrev-4023	1159	7	a	a	DET
inlawrev-4023	1159	8	comparison	comparison	NOUN
inlawrev-4023	1159	9	,	,	PUNCT
inlawrev-4023	1159	10	"	"	PUNCT
inlawrev-4023	1159	11	without	without	ADP
inlawrev-4023	1159	12	any	any	DET
inlawrev-4023	1159	13	further	further	ADJ
inlawrev-4023	1159	14	explanation	explanation	NOUN
inlawrev-4023	1159	15	,	,	PUNCT
inlawrev-4023	1159	16	"	"	PUNCT
inlawrev-4023	1159	17	did	do	AUX
inlawrev-4023	1159	18	not	not	PART
inlawrev-4023	1159	19	allow	allow	VERB
inlawrev-4023	1159	20	for	for	ADP
inlawrev-4023	1159	21	the	the	DET
inlawrev-4023	1159	22	conclusion	conclusion	NOUN
inlawrev-4023	1159	23	the	the	DET
inlawrev-4023	1159	24	dlgf	dlgf	NOUN
inlawrev-4023	1159	25	reached	reach	VERB
inlawrev-4023	1159	26	.	.	PUNCT
inlawrev-4023	1159	27	"^^^	"^^^	PUNCT
inlawrev-4023	1160	1	the	the	DET
inlawrev-4023	1160	2	tax	tax	NOUN
inlawrev-4023	1160	3	court	court	NOUN
inlawrev-4023	1160	4	also	also	ADV
inlawrev-4023	1160	5	stated	state	VERB
inlawrev-4023	1160	6	that	that	SCONJ
inlawrev-4023	1160	7	the	the	DET
inlawrev-4023	1160	8	dlgf	dlgf	NOUN
inlawrev-4023	1160	9	improperly	improperly	ADV
inlawrev-4023	1160	10	rehed	rehe	VERB
inlawrev-4023	1160	11	on	on	ADP
inlawrev-4023	1160	12	a	a	DET
inlawrev-4023	1160	13	newspaper	newspaper	NOUN
inlawrev-4023	1160	14	article	article	NOUN
inlawrev-4023	1160	15	to	to	PART
inlawrev-4023	1160	16	determine	determine	VERB
inlawrev-4023	1160	17	that	that	SCONJ
inlawrev-4023	1160	18	the	the	DET
inlawrev-4023	1160	19	growth	growth	NOUN
inlawrev-4023	1160	20	of	of	ADP
inlawrev-4023	1160	21	the	the	DET
inlawrev-4023	1160	22	new	new	ADJ
inlawrev-4023	1160	23	home	home	NOUN
inlawrev-4023	1160	24	market	market	NOUN
inlawrev-4023	1160	25	was	be	AUX
inlawrev-4023	1160	26	slower	slow	ADJ
inlawrev-4023	1160	27	than	than	ADP
inlawrev-4023	1160	28	the	the	DET
inlawrev-4023	1160	29	school	school	NOUN
inlawrev-4023	1160	30	corporation	corporation	NOUN
inlawrev-4023	1160	31	anticipated/^^	anticipated/^^	VERB
inlawrev-4023	1160	32	the	the	DET
inlawrev-4023	1160	33	tax	tax	NOUN
inlawrev-4023	1160	34	court	court	NOUN
inlawrev-4023	1160	35	noted	note	VERB
inlawrev-4023	1160	36	that	that	SCONJ
inlawrev-4023	1160	37	evidence	evidence	NOUN
inlawrev-4023	1160	38	that	that	SCONJ
inlawrev-4023	1160	39	new	new	ADJ
inlawrev-4023	1160	40	homes	home	NOUN
inlawrev-4023	1160	41	may	may	AUX
inlawrev-4023	1160	42	be	be	AUX
inlawrev-4023	1160	43	built	build	VERB
inlawrev-4023	1160	44	at	at	ADP
inlawrev-4023	1160	45	a	a	DET
inlawrev-4023	1160	46	slower	slow	ADJ
inlawrev-4023	1160	47	than	than	SCONJ
inlawrev-4023	1160	48	expected	expect	VERB
inlawrev-4023	1160	49	pace	pace	NOUN
inlawrev-4023	1160	50	did	do	AUX
inlawrev-4023	1160	51	not	not	PART
inlawrev-4023	1160	52	"	"	PUNCT
inlawrev-4023	1160	53	rebut	rebut	VERB
inlawrev-4023	1160	54	the	the	DET
inlawrev-4023	1160	55	school	school	NOUN
inlawrev-4023	1160	56	corporation	corporation	NOUN
inlawrev-4023	1160	57	's	's	PART
inlawrev-4023	1160	58	evidence	evidence	NOUN
inlawrev-4023	1160	59	that	that	SCONJ
inlawrev-4023	1160	60	enrollment	enrollment	NOUN
inlawrev-4023	1160	61	is	be	AUX
inlawrev-4023	1160	62	still	still	ADV
inlawrev-4023	1160	63	projected	project	VERB
inlawrev-4023	1160	64	to	to	PART
inlawrev-4023	1160	65	increase	increase	VERB
inlawrev-4023	1160	66	.	.	PUNCT
inlawrev-4023	1160	67	'	'	PUNCT
inlawrev-4023	1161	1	"	"	PUNCT
inlawrev-4023	1161	2	^^^	^^^	VERB
inlawrev-4023	1161	3	the	the	DET
inlawrev-4023	1161	4	tax	tax	NOUN
inlawrev-4023	1161	5	court	court	NOUN
inlawrev-4023	1161	6	additionally	additionally	ADV
inlawrev-4023	1161	7	noted	note	VERB
inlawrev-4023	1161	8	that	that	SCONJ
inlawrev-4023	1161	9	the	the	DET
inlawrev-4023	1161	10	dlgf	dlgf	NOUN
inlawrev-4023	1161	11	had	have	AUX
inlawrev-4023	1161	12	determined	determine	VERB
inlawrev-4023	1161	13	that	that	SCONJ
inlawrev-4023	1161	14	the	the	DET
inlawrev-4023	1161	15	school	school	NOUN
inlawrev-4023	1161	16	district	district	NOUN
inlawrev-4023	1161	17	's	's	PART
inlawrev-4023	1161	18	tax	tax	NOUN
inlawrev-4023	1161	19	rate	rate	NOUN
inlawrev-4023	1161	20	was	be	AUX
inlawrev-4023	1161	21	too	too	ADV
inlawrev-4023	1161	22	high	high	ADJ
inlawrev-4023	1161	23	without	without	ADP
inlawrev-4023	1161	24	providing	provide	VERB
inlawrev-4023	1161	25	"	"	PUNCT
inlawrev-4023	1161	26	an	an	DET
inlawrev-4023	1161	27	accurate	accurate	ADJ
inlawrev-4023	1161	28	comparison	comparison	NOUN
inlawrev-4023	1161	29	"	"	PUNCT
inlawrev-4023	1161	30	of	of	ADP
inlawrev-4023	1161	31	other	other	ADJ
inlawrev-4023	1161	32	tax	tax	NOUN
inlawrev-4023	1161	33	rates	rate	NOUN
inlawrev-4023	1161	34	.	.	PUNCT
inlawrev-4023	1162	1	"^^^	"^^^	PUNCT
inlawrev-4023	1163	1	finally	finally	ADV
inlawrev-4023	1163	2	,	,	PUNCT
inlawrev-4023	1163	3	the	the	DET
inlawrev-4023	1163	4	dlgf	dlgf	NOUN
inlawrev-4023	1163	5	"	"	PUNCT
inlawrev-4023	1163	6	went	go	VERB
inlawrev-4023	1163	7	too	too	ADV
inlawrev-4023	1163	8	far	far	ADV
inlawrev-4023	1163	9	"	"	PUNCT
inlawrev-4023	1163	10	in	in	ADP
inlawrev-4023	1163	11	basing	base	VERB
inlawrev-4023	1163	12	its	its	PRON
inlawrev-4023	1163	13	decision	decision	NOUN
inlawrev-4023	1163	14	to	to	PART
inlawrev-4023	1163	15	deny	deny	VERB
inlawrev-4023	1163	16	the	the	DET
inlawrev-4023	1163	17	lease	lease	NOUN
inlawrev-4023	1163	18	agreement	agreement	NOUN
inlawrev-4023	1163	19	because	because	SCONJ
inlawrev-4023	1163	20	the	the	DET
inlawrev-4023	1163	21	school	school	NOUN
inlawrev-4023	1163	22	corporation	corporation	NOUN
inlawrev-4023	1163	23	did	do	AUX
inlawrev-4023	1163	24	not	not	PART
inlawrev-4023	1163	25	adhere	adhere	VERB
inlawrev-4023	1163	26	to	to	ADP
inlawrev-4023	1163	27	the	the	DET
inlawrev-4023	1163	28	commissioner	commissioner	NOUN
inlawrev-4023	1163	29	's	's	PART
inlawrev-4023	1163	30	request	request	NOUN
inlawrev-4023	1163	31	and	and	CCONJ
inlawrev-4023	1163	32	"	"	PUNCT
inlawrev-4023	1163	33	bridge	bridge	VERB
inlawrev-4023	1163	34	the	the	DET
inlawrev-4023	1163	35	gap	gap	NOUN
inlawrev-4023	1163	36	"	"	PUNCT
inlawrev-4023	1163	37	of	of	ADP
inlawrev-4023	1163	38	disagreement	disagreement	NOUN
inlawrev-4023	1163	39	with	with	ADP
inlawrev-4023	1163	40	the	the	DET
inlawrev-4023	1163	41	remonstrators	remonstrator	NOUN
inlawrev-4023	1163	42	.	.	PUNCT
inlawrev-4023	1164	1	"	"	PUNCT
inlawrev-4023	1164	2	^^^	^^^	ADP
inlawrev-4023	1164	3	the	the	DET
inlawrev-4023	1164	4	tax	tax	NOUN
inlawrev-4023	1164	5	court	court	NOUN
inlawrev-4023	1164	6	stated	state	VERB
inlawrev-4023	1164	7	that	that	SCONJ
inlawrev-4023	1164	8	it	it	PRON
inlawrev-4023	1164	9	"	"	PUNCT
inlawrev-4023	1164	10	will	will	AUX
inlawrev-4023	1164	11	give	give	VERB
inlawrev-4023	1164	12	deference	deference	NOUN
inlawrev-4023	1164	13	to	to	ADP
inlawrev-4023	1164	14	whatever	whatever	DET
inlawrev-4023	1164	15	factor	factor	NOUN
inlawrev-4023	1164	16	or	or	CCONJ
inlawrev-4023	1164	17	reason	reason	NOUN
inlawrev-4023	1164	18	the	the	DET
inlawrev-4023	1164	19	dlgf	dlgf	NOUN
inlawrev-4023	1164	20	bases	base	VERB
inlawrev-4023	1164	21	its	its	PRON
inlawrev-4023	1164	22	final	final	ADJ
inlawrev-4023	1164	23	determination	determination	NOUN
inlawrev-4023	1164	24	on	on	ADP
inlawrev-4023	1164	25	as	as	ADV
inlawrev-4023	1164	26	long	long	ADV
inlawrev-4023	1164	27	as	as	SCONJ
inlawrev-4023	1164	28	the	the	DET
inlawrev-4023	1164	29	dlgf	dlgf	NOUN
inlawrev-4023	1164	30	's	's	PART
inlawrev-4023	1164	31	reasoning	reasoning	NOUN
inlawrev-4023	1164	32	is	be	AUX
inlawrev-4023	1164	33	supported	support	VERB
inlawrev-4023	1164	34	by	by	ADP
inlawrev-4023	1164	35	substantial	substantial	ADJ
inlawrev-4023	1164	36	evidence	evidence	NOUN
inlawrev-4023	1164	37	.	.	PUNCT
inlawrev-4023	1165	1	'"^^^	'"^^^	PROPN
inlawrev-4023	1165	2	the	the	DET
inlawrev-4023	1165	3	tax	tax	NOUN
inlawrev-4023	1165	4	court	court	NOUN
inlawrev-4023	1165	5	explained	explain	VERB
inlawrev-4023	1165	6	that	that	SCONJ
inlawrev-4023	1165	7	"	"	PUNCT
inlawrev-4023	1165	8	substantial	substantial	ADJ
inlawrev-4023	1165	9	evidence	evidence	NOUN
inlawrev-4023	1165	10	"	"	PUNCT
inlawrev-4023	1165	11	is	be	AUX
inlawrev-4023	1165	12	"	"	PUNCT
inlawrev-4023	1165	13	such	such	ADJ
inlawrev-4023	1165	14	relevant	relevant	ADJ
inlawrev-4023	1165	15	evidence	evidence	NOUN
inlawrev-4023	1165	16	as	as	ADP
inlawrev-4023	1165	17	a	a	DET
inlawrev-4023	1165	18	reasonable	reasonable	ADJ
inlawrev-4023	1165	19	mind	mind	NOUN
inlawrev-4023	1165	20	might	might	AUX
inlawrev-4023	1165	21	accept	accept	VERB
inlawrev-4023	1165	22	as	as	ADV
inlawrev-4023	1165	23	adequate	adequate	ADJ
inlawrev-4023	1165	24	to	to	PART
inlawrev-4023	1165	25	support	support	VERB
inlawrev-4023	1165	26	a	a	DET
inlawrev-4023	1165	27	conclusion"^^^	conclusion"^^^	NOUN
inlawrev-4023	1165	28	and	and	CCONJ
inlawrev-4023	1165	29	held	hold	VERB
inlawrev-4023	1165	30	that	that	SCONJ
inlawrev-4023	1165	31	the	the	DET
inlawrev-4023	1165	32	dlgf	dlgf	NOUN
inlawrev-4023	1165	33	's	's	PART
inlawrev-4023	1165	34	decision	decision	NOUN
inlawrev-4023	1165	35	to	to	PART
inlawrev-4023	1165	36	deny	deny	VERB
inlawrev-4023	1165	37	the	the	DET
inlawrev-4023	1165	38	project	project	NOUN
inlawrev-4023	1165	39	proposal	proposal	NOUN
inlawrev-4023	1165	40	was	be	AUX
inlawrev-4023	1165	41	not	not	PART
inlawrev-4023	1165	42	supported	support	VERB
inlawrev-4023	1165	43	by	by	ADP
inlawrev-4023	1165	44	substantial	substantial	ADJ
inlawrev-4023	1165	45	evidence	evidence	NOUN
inlawrev-4023	1165	46	.	.	PUNCT
inlawrev-4023	1166	1	"^^^	"^^^	PUNCT
inlawrev-4023	1166	2	therefore	therefore	ADV
inlawrev-4023	1166	3	,	,	PUNCT
inlawrev-4023	1166	4	the	the	DET
inlawrev-4023	1166	5	tax	tax	NOUN
inlawrev-4023	1166	6	court	court	NOUN
inlawrev-4023	1166	7	remanded	remand	VERB
inlawrev-4023	1166	8	the	the	DET
inlawrev-4023	1166	9	case	case	NOUN
inlawrev-4023	1166	10	to	to	ADP
inlawrev-4023	1166	11	the	the	DET
inlawrev-4023	1166	12	dlgf	dlgf	NOUN
inlawrev-4023	1166	13	for	for	ADP
inlawrev-4023	1166	14	a	a	DET
inlawrev-4023	1166	15	final	final	ADJ
inlawrev-4023	1166	16	determination	determination	NOUN
inlawrev-4023	1166	17	consistent	consistent	ADJ
inlawrev-4023	1166	18	with	with	ADP
inlawrev-4023	1166	19	its	its	PRON
inlawrev-4023	1166	20	hoiding	hoiding	NOUN
inlawrev-4023	1166	21	.	.	PUNCT
inlawrev-4023	1167	1	"^^^	"^^^	X
inlawrev-4023	1168	1	480	480	NUM
inlawrev-4023	1168	2	.	.	PUNCT
inlawrev-4023	1168	3	mat	mat	PROPN
inlawrev-4023	1168	4	767	767	NUM
inlawrev-4023	1168	5	.	.	PUNCT
inlawrev-4023	1169	1	481	481	NUM
inlawrev-4023	1169	2	.	.	PUNCT
inlawrev-4023	1170	1	i	i	PRON
inlawrev-4023	1170	2	d.	d.	PROPN
inlawrev-4023	1170	3	482	482	NUM
inlawrev-4023	1170	4	.	.	PUNCT
inlawrev-4023	1171	1	i	i	PRON
inlawrev-4023	1171	2	d.	d.	PROPN
inlawrev-4023	1171	3	483	483	NUM
inlawrev-4023	1171	4	.	.	PUNCT
inlawrev-4023	1172	1	i	i	PRON
inlawrev-4023	1172	2	d.	d.	PROPN
inlawrev-4023	1172	3	484	484	NUM
inlawrev-4023	1172	4	.	.	PUNCT
inlawrev-4023	1173	1	i	i	PRON
inlawrev-4023	1173	2	d.	d.	PROPN
inlawrev-4023	1173	3	485	485	NUM
inlawrev-4023	1173	4	.	.	PUNCT
inlawrev-4023	1174	1	mat	mat	PROPN
inlawrev-4023	1174	2	768	768	NUM
inlawrev-4023	1174	3	.	.	PUNCT
inlawrev-4023	1174	4	486	486	NUM
inlawrev-4023	1174	5	.	.	PUNCT
inlawrev-4023	1175	1	i	i	PRON
inlawrev-4023	1175	2	d.	d.	PROPN
inlawrev-4023	1175	3	487	487	NUM
inlawrev-4023	1175	4	.	.	PUNCT
inlawrev-4023	1175	5	m.	m.	NOUN
inlawrev-4023	1175	6	at	at	ADP
inlawrev-4023	1175	7	765	765	NUM
inlawrev-4023	1175	8	.	.	PUNCT
inlawrev-4023	1176	1	488	488	NUM
inlawrev-4023	1176	2	.	.	PUNCT
inlawrev-4023	1177	1	i	i	PRON
inlawrev-4023	1177	2	d.	d.	PROPN
inlawrev-4023	1177	3	(	(	PUNCT
inlawrev-4023	1177	4	quoting	quote	VERB
inlawrev-4023	1177	5	amax	amax	PROPN
inlawrev-4023	1177	6	inc	inc	PROPN
inlawrev-4023	1177	7	.	.	PROPN
inlawrev-4023	1178	1	v.	v.	ADP
inlawrev-4023	1178	2	state	state	PROPN
inlawrev-4023	1178	3	bd	bd	PROPN
inlawrev-4023	1178	4	.	.	PROPN
inlawrev-4023	1178	5	of	of	ADP
inlawrev-4023	1178	6	tax	tax	NOUN
inlawrev-4023	1178	7	comm'rs	comm'rs	NOUN
inlawrev-4023	1178	8	,	,	PUNCT
inlawrev-4023	1178	9	552	552	NUM
inlawrev-4023	1178	10	n.e.2d	n.e.2d	NOUN
inlawrev-4023	1178	11	850	850	NUM
inlawrev-4023	1178	12	,	,	PUNCT
inlawrev-4023	1178	13	852	852	NUM
inlawrev-4023	1178	14	(	(	PUNCT
inlawrev-4023	1178	15	ind	ind	NOUN
inlawrev-4023	1178	16	.	.	PUNCT
inlawrev-4023	1179	1	tax	tax	PROPN
inlawrev-4023	1179	2	ct	ct	PROPN
inlawrev-4023	1179	3	.	.	PROPN
inlawrev-4023	1179	4	1990	1990	NUM
inlawrev-4023	1179	5	)	)	PUNCT
inlawrev-4023	1179	6	)	)	PUNCT
inlawrev-4023	1179	7	.	.	PUNCT
inlawrev-4023	1180	1	489	489	NUM
inlawrev-4023	1180	2	.	.	PUNCT
inlawrev-4023	1181	1	m.	m.	NOUN
inlawrev-4023	1181	2	at	at	ADP
inlawrev-4023	1181	3	769	769	NUM
inlawrev-4023	1181	4	.	.	PUNCT
inlawrev-4023	1182	1	490	490	NUM
inlawrev-4023	1182	2	.	.	PUNCT
inlawrev-4023	1183	1	i	i	PRON
inlawrev-4023	1183	2	d.	d.	PROPN
inlawrev-4023	1183	3	1258	1258	NUM
inlawrev-4023	1183	4	indiana	indiana	PROPN
inlawrev-4023	1183	5	law	law	PROPN
inlawrev-4023	1183	6	review	review	NOUN
inlawrev-4023	1184	1	[	[	X
inlawrev-4023	1184	2	vol	vol	NOUN
inlawrev-4023	1184	3	.	.	PUNCT
inlawrev-4023	1185	1	42	42	NUM
inlawrev-4023	1185	2	:	:	SYM
inlawrev-4023	1185	3	1215	1215	NUM
inlawrev-4023	1185	4	f.	f.	NOUN
inlawrev-4023	1185	5	inheritance	inheritance	NOUN
inlawrev-4023	1185	6	tax	tax	NOUN
inlawrev-4023	1185	7	cases	case	NOUN
inlawrev-4023	1185	8	1	1	NUM
inlawrev-4023	1185	9	.	.	PUNCT
inlawrev-4023	1186	1	indiana	indiana	PROPN
inlawrev-4023	1186	2	department	department	PROPN
inlawrev-4023	1186	3	of	of	ADP
inlawrev-4023	1186	4	state	state	PROPN
inlawrev-4023	1186	5	revenue	revenue	NOUN
inlawrev-4023	1186	6	,	,	PUNCT
inlawrev-4023	1186	7	inheritance	inheritance	NOUN
inlawrev-4023	1186	8	tax	tax	NOUN
inlawrev-4023	1186	9	division	division	NOUN
inlawrev-4023	1186	10	v.	v.	ADP
inlawrev-4023	1186	11	miller	miller	PROPN
inlawrev-4023	1186	12	(	(	PUNCT
inlawrev-4023	1186	13	miller	miller	PROPN
inlawrev-4023	1186	14	i)/^^—in	i)/^^—in	PROPN
inlawrev-4023	1186	15	miller	miller	PROPN
inlawrev-4023	1186	16	/	/	PUNCT
inlawrev-4023	1186	17	,	,	PUNCT
inlawrev-4023	1186	18	the	the	DET
inlawrev-4023	1186	19	tax	tax	NOUN
inlawrev-4023	1186	20	court	court	NOUN
inlawrev-4023	1186	21	was	be	AUX
inlawrev-4023	1186	22	presented	present	VERB
inlawrev-4023	1186	23	with	with	ADP
inlawrev-4023	1186	24	the	the	DET
inlawrev-4023	1186	25	question	question	NOUN
inlawrev-4023	1186	26	of	of	ADP
inlawrev-4023	1186	27	whether	whether	SCONJ
inlawrev-4023	1186	28	or	or	CCONJ
inlawrev-4023	1186	29	not	not	PART
inlawrev-4023	1186	30	the	the	DET
inlawrev-4023	1186	31	vanderburgh	vanderburgh	PROPN
inlawrev-4023	1186	32	superior	superior	PROPN
inlawrev-4023	1186	33	court	court	NOUN
inlawrev-4023	1186	34	(	(	PUNCT
inlawrev-4023	1186	35	probate	probate	NOUN
inlawrev-4023	1186	36	court	court	NOUN
inlawrev-4023	1186	37	)	)	PUNCT
inlawrev-4023	1186	38	abused	abuse	VERB
inlawrev-4023	1186	39	its	its	PRON
inlawrev-4023	1186	40	discretion	discretion	NOUN
inlawrev-4023	1186	41	in	in	ADP
inlawrev-4023	1186	42	grating	grate	VERB
inlawrev-4023	1186	43	the	the	DET
inlawrev-4023	1186	44	department	department	NOUN
inlawrev-4023	1186	45	's	's	PART
inlawrev-4023	1186	46	motion	motion	NOUN
inlawrev-4023	1186	47	for	for	ADP
inlawrev-4023	1186	48	extension	extension	NOUN
inlawrev-4023	1186	49	of	of	ADP
inlawrev-4023	1186	50	time	time	NOUN
inlawrev-4023	1186	51	to	to	PART
inlawrev-4023	1186	52	file	file	VERB
inlawrev-4023	1186	53	its	its	PRON
inlawrev-4023	1186	54	notice	notice	NOUN
inlawrev-4023	1186	55	of	of	ADP
inlawrev-4023	1186	56	appeal	appeal	NOUN
inlawrev-4023	1186	57	from	from	ADP
inlawrev-4023	1186	58	the	the	DET
inlawrev-4023	1186	59	probate	probate	NOUN
inlawrev-4023	1186	60	court	court	NOUN
inlawrev-4023	1186	61	's	's	PART
inlawrev-4023	1186	62	decision	decision	NOUN
inlawrev-4023	1186	63	.	.	PUNCT
inlawrev-4023	1187	1	"^^^	"^^^	PUNCT
inlawrev-4023	1188	1	on	on	ADP
inlawrev-4023	1188	2	february	february	PROPN
inlawrev-4023	1188	3	2	2	NUM
inlawrev-4023	1188	4	,	,	PUNCT
inlawrev-4023	1188	5	2000	2000	NUM
inlawrev-4023	1188	6	,	,	PUNCT
inlawrev-4023	1188	7	virgil	virgil	PROPN
inlawrev-4023	1188	8	miller	miller	PROPN
inlawrev-4023	1188	9	passed	pass	VERB
inlawrev-4023	1188	10	away.^^^	away.^^^	PROPN
inlawrev-4023	1188	11	on	on	ADP
inlawrev-4023	1188	12	october	october	PROPN
inlawrev-4023	1188	13	6	6	NUM
inlawrev-4023	1188	14	,	,	PUNCT
inlawrev-4023	1188	15	2000	2000	NUM
inlawrev-4023	1188	16	,	,	PUNCT
inlawrev-4023	1188	17	his	his	PRON
inlawrev-4023	1188	18	"	"	PUNCT
inlawrev-4023	1188	19	estate	estate	NOUN
inlawrev-4023	1188	20	filed	file	VERB
inlawrev-4023	1188	21	an	an	DET
inlawrev-4023	1188	22	indiana	indiana	PROPN
inlawrev-4023	1188	23	inheritance	inheritance	NOUN
inlawrev-4023	1188	24	tax	tax	NOUN
inlawrev-4023	1188	25	return	return	NOUN
inlawrev-4023	1188	26	with	with	ADP
inlawrev-4023	1188	27	the	the	DET
inlawrev-4023	1188	28	probate	probate	NOUN
inlawrev-4023	1188	29	court	court	NOUN
inlawrev-4023	1188	30	reporting	report	VERB
inlawrev-4023	1188	31	that	that	SCONJ
inlawrev-4023	1188	32	no	no	DET
inlawrev-4023	1188	33	inheritance	inheritance	NOUN
inlawrev-4023	1188	34	tax	tax	NOUN
inlawrev-4023	1188	35	was	be	AUX
inlawrev-4023	1188	36	due	due	ADJ
inlawrev-4023	1188	37	.	.	PUNCT
inlawrev-4023	1188	38	'"^^"^	'"^^"^	PROPN
inlawrev-4023	1188	39	on	on	ADP
inlawrev-4023	1188	40	october	october	PROPN
inlawrev-4023	1188	41	25	25	NUM
inlawrev-4023	1188	42	,	,	PUNCT
inlawrev-4023	1188	43	2000	2000	NUM
inlawrev-4023	1188	44	,	,	PUNCT
inlawrev-4023	1188	45	the	the	DET
inlawrev-4023	1188	46	probate	probate	NOUN
inlawrev-4023	1188	47	court	court	NOUN
inlawrev-4023	1188	48	issued	issue	VERB
inlawrev-4023	1188	49	an	an	DET
inlawrev-4023	1188	50	order	order	NOUN
inlawrev-4023	1188	51	accepting	accept	VERB
inlawrev-4023	1188	52	the	the	DET
inlawrev-4023	1188	53	estate	estate	NOUN
inlawrev-4023	1188	54	's	's	PART
inlawrev-4023	1188	55	inheritance	inheritance	NOUN
inlawrev-4023	1188	56	tax	tax	NOUN
inlawrev-4023	1188	57	retum	retum	NOUN
inlawrev-4023	1188	58	.	.	PUNCT
inlawrev-4023	1188	59	"^^^	"^^^	PUNCT
inlawrev-4023	1189	1	the	the	DET
inlawrev-4023	1189	2	department	department	NOUN
inlawrev-4023	1189	3	filed	file	VERB
inlawrev-4023	1189	4	a	a	DET
inlawrev-4023	1189	5	"	"	PUNCT
inlawrev-4023	1189	6	petition	petition	NOUN
inlawrev-4023	1189	7	for	for	ADP
inlawrev-4023	1189	8	rehearing	rehearing	NOUN
inlawrev-4023	1189	9	,	,	PUNCT
inlawrev-4023	1189	10	reappraisement	reappraisement	NOUN
inlawrev-4023	1189	11	and	and	CCONJ
inlawrev-4023	1189	12	redetermination	redetermination	NOUN
inlawrev-4023	1189	13	of	of	ADP
inlawrev-4023	1189	14	inheritance	inheritance	NOUN
inlawrev-4023	1189	15	and	and	CCONJ
inlawrev-4023	1189	16	transfer	transfer	NOUN
inlawrev-4023	1189	17	tax	tax	NOUN
inlawrev-4023	1189	18	"	"	PUNCT
inlawrev-4023	1189	19	(	(	PUNCT
inlawrev-4023	1189	20	department	department	NOUN
inlawrev-4023	1189	21	's	's	PART
inlawrev-4023	1189	22	petition	petition	NOUN
inlawrev-4023	1189	23	)	)	PUNCT
inlawrev-4023	1189	24	alleging	allege	VERB
inlawrev-4023	1189	25	that	that	SCONJ
inlawrev-4023	1189	26	the	the	DET
inlawrev-4023	1189	27	estate	estate	NOUN
inlawrev-4023	1189	28	actually	actually	ADV
inlawrev-4023	1189	29	owed	owe	VERB
inlawrev-4023	1189	30	$	$	SYM
inlawrev-4023	1189	31	200,000	200,000	NUM
inlawrev-4023	1189	32	of	of	ADP
inlawrev-4023	1189	33	inheritance	inheritance	NOUN
inlawrev-4023	1189	34	taxes	taxis	NOUN
inlawrev-4023	1189	35	as	as	ADP
inlawrev-4023	1189	36	a	a	DET
inlawrev-4023	1189	37	result	result	NOUN
inlawrev-4023	1189	38	of	of	ADP
inlawrev-4023	1189	39	an	an	DET
inlawrev-4023	1189	40	improper	improper	ADJ
inlawrev-4023	1189	41	distribution	distribution	NOUN
inlawrev-4023	1189	42	of	of	ADP
inlawrev-4023	1189	43	certain	certain	ADJ
inlawrev-4023	1189	44	trust	trust	NOUN
inlawrev-4023	1189	45	assets	asset	NOUN
inlawrev-4023	1189	46	.	.	PUNCT
inlawrev-4023	1190	1	"^^^	"^^^	PUNCT
inlawrev-4023	1191	1	the	the	DET
inlawrev-4023	1191	2	probate	probate	NOUN
inlawrev-4023	1191	3	court	court	NOUN
inlawrev-4023	1191	4	held	hold	VERB
inlawrev-4023	1191	5	a	a	DET
inlawrev-4023	1191	6	hearing	hearing	NOUN
inlawrev-4023	1191	7	on	on	ADP
inlawrev-4023	1191	8	april	april	PROPN
inlawrev-4023	1191	9	25	25	NUM
inlawrev-4023	1191	10	,	,	PUNCT
inlawrev-4023	1191	11	2006	2006	NUM
inlawrev-4023	1191	12	,	,	PUNCT
inlawrev-4023	1191	13	in	in	ADP
inlawrev-4023	1191	14	which	which	PRON
inlawrev-4023	1191	15	it	it	PRON
inlawrev-4023	1191	16	was	be	AUX
inlawrev-4023	1191	17	determined	determine	VERB
inlawrev-4023	1191	18	that	that	SCONJ
inlawrev-4023	1191	19	the	the	DET
inlawrev-4023	1191	20	assets	asset	NOUN
inlawrev-4023	1191	21	in	in	ADP
inlawrev-4023	1191	22	dispute	dispute	NOUN
inlawrev-4023	1191	23	had	have	AUX
inlawrev-4023	1191	24	been	be	AUX
inlawrev-4023	1191	25	properly	properly	ADV
inlawrev-4023	1191	26	distributed	distribute	VERB
inlawrev-4023	1191	27	by	by	ADP
inlawrev-4023	1191	28	the	the	DET
inlawrev-4023	1191	29	estate	estate	NOUN
inlawrev-4023	1191	30	.	.	PUNCT
inlawrev-4023	1192	1	"^^^	"^^^	PUNCT
inlawrev-4023	1193	1	the	the	DET
inlawrev-4023	1193	2	probate	probate	NOUN
inlawrev-4023	1193	3	court	court	NOUN
inlawrev-4023	1193	4	,	,	PUNCT
inlawrev-4023	1193	5	therefore	therefore	ADV
inlawrev-4023	1193	6	,	,	PUNCT
inlawrev-4023	1193	7	denied	deny	VERB
inlawrev-4023	1193	8	the	the	DET
inlawrev-4023	1193	9	department	department	NOUN
inlawrev-4023	1193	10	's	's	PART
inlawrev-4023	1193	11	petition	petition	NOUN
inlawrev-4023	1193	12	.	.	PUNCT
inlawrev-4023	1193	13	"^^^	"^^^	PUNCT
inlawrev-4023	1194	1	also	also	ADV
inlawrev-4023	1194	2	,	,	PUNCT
inlawrev-4023	1194	3	on	on	ADP
inlawrev-4023	1194	4	april	april	PROPN
inlawrev-4023	1194	5	25	25	NUM
inlawrev-4023	1194	6	,	,	PUNCT
inlawrev-4023	1194	7	2006	2006	NUM
inlawrev-4023	1194	8	,	,	PUNCT
inlawrev-4023	1194	9	the	the	DET
inlawrev-4023	1194	10	probate	probate	NOUN
inlawrev-4023	1194	11	court	court	NOUN
inlawrev-4023	1194	12	requested	request	VERB
inlawrev-4023	1194	13	that	that	SCONJ
inlawrev-4023	1194	14	the	the	DET
inlawrev-4023	1194	15	estate	estate	NOUN
inlawrev-4023	1194	16	prepare	prepare	VERB
inlawrev-4023	1194	17	an	an	DET
inlawrev-4023	1194	18	entry	entry	NOUN
inlawrev-4023	1194	19	"	"	PUNCT
inlawrev-4023	1194	20	reflecting	reflect	VERB
inlawrev-4023	1194	21	its	its	PRON
inlawrev-4023	1194	22	statement	statement	NOUN
inlawrev-4023	1194	23	and	and	CCONJ
inlawrev-4023	1194	24	submit	submit	VERB
inlawrev-4023	1194	25	that	that	DET
inlawrev-4023	1194	26	entry	entry	NOUN
inlawrev-4023	1194	27	to	to	ADP
inlawrev-4023	1194	28	the	the	DET
inlawrev-4023	1194	29	department	department	NOUN
inlawrev-4023	1194	30	for	for	ADP
inlawrev-4023	1194	31	its	its	PRON
inlawrev-4023	1194	32	review	review	NOUN
inlawrev-4023	1194	33	.	.	PUNCT
inlawrev-4023	1195	1	'"^^^	'"^^^	PROPN
inlawrev-4023	1196	1	the	the	DET
inlawrev-4023	1196	2	clerk	clerk	NOUN
inlawrev-4023	1196	3	of	of	ADP
inlawrev-4023	1196	4	the	the	DET
inlawrev-4023	1196	5	probate	probate	NOUN
inlawrev-4023	1196	6	court	court	NOUN
inlawrev-4023	1196	7	made	make	VERB
inlawrev-4023	1196	8	a	a	DET
inlawrev-4023	1196	9	record	record	NOUN
inlawrev-4023	1196	10	of	of	ADP
inlawrev-4023	1196	11	the	the	DET
inlawrev-4023	1196	12	hearing	hearing	NOUN
inlawrev-4023	1196	13	on	on	ADP
inlawrev-4023	1196	14	the	the	DET
inlawrev-4023	1196	15	chronological	chronological	ADJ
inlawrev-4023	1196	16	case	case	NOUN
inlawrev-4023	1196	17	summary	summary	NOUN
inlawrev-4023	1196	18	(	(	PUNCT
inlawrev-4023	1196	19	ccs).^	ccs).^	PROPN
inlawrev-4023	1196	20	°	°	NOUN
inlawrev-4023	1196	21	^	^	PUNCT
inlawrev-4023	1196	22	on	on	ADP
inlawrev-4023	1196	23	may	may	PROPN
inlawrev-4023	1196	24	1	1	NUM
inlawrev-4023	1196	25	,	,	PUNCT
inlawrev-4023	1196	26	2006	2006	NUM
inlawrev-4023	1196	27	,	,	PUNCT
inlawrev-4023	1196	28	the	the	DET
inlawrev-4023	1196	29	department	department	NOUN
inlawrev-4023	1196	30	received	receive	VERB
inlawrev-4023	1196	31	the	the	DET
inlawrev-4023	1196	32	estate	estate	NOUN
inlawrev-4023	1196	33	's	's	PART
inlawrev-4023	1196	34	proposed	propose	VERB
inlawrev-4023	1196	35	entry	entry	NOUN
inlawrev-4023	1196	36	,	,	PUNCT
inlawrev-4023	1196	37	"	"	PUNCT
inlawrev-4023	1196	38	and	and	CCONJ
inlawrev-4023	1196	39	had	have	VERB
inlawrev-4023	1196	40	no	no	DET
inlawrev-4023	1196	41	objections	objection	NOUN
inlawrev-4023	1196	42	thereto	thereto	VERB
inlawrev-4023	1196	43	.	.	PUNCT
inlawrev-4023	1196	44	"^^^	"^^^	PUNCT
inlawrev-4023	1197	1	on	on	ADP
inlawrev-4023	1197	2	may	may	PROPN
inlawrev-4023	1197	3	3	3	NUM
inlawrev-4023	1197	4	,	,	PUNCT
inlawrev-4023	1197	5	2006	2006	NUM
inlawrev-4023	1197	6	,	,	PUNCT
inlawrev-4023	1197	7	the	the	DET
inlawrev-4023	1197	8	proposed	propose	VERB
inlawrev-4023	1197	9	entry	entry	NOUN
inlawrev-4023	1197	10	was	be	AUX
inlawrev-4023	1197	11	approved	approve	VERB
inlawrev-4023	1197	12	and	and	CCONJ
inlawrev-4023	1197	13	signed	sign	VERB
inlawrev-4023	1197	14	by	by	ADP
inlawrev-4023	1197	15	the	the	DET
inlawrev-4023	1197	16	probate	probate	NOUN
inlawrev-4023	1197	17	court.^^^	court.^^^	PROPN
inlawrev-4023	1197	18	however	however	ADV
inlawrev-4023	1197	19	,	,	PUNCT
inlawrev-4023	1197	20	the	the	DET
inlawrev-4023	1197	21	probate	probate	NOUN
inlawrev-4023	1197	22	court	court	NOUN
inlawrev-4023	1197	23	'	'	PART
inlawrev-4023	1197	24	s	s	PROPN
inlawrev-4023	1197	25	ccs	ccs	PROPN
inlawrev-4023	1197	26	failed	fail	VERB
inlawrev-4023	1197	27	to	to	PART
inlawrev-4023	1197	28	indicate	indicate	VERB
inlawrev-4023	1197	29	that	that	SCONJ
inlawrev-4023	1197	30	the	the	DET
inlawrev-4023	1197	31	clerk	clerk	NOUN
inlawrev-4023	1197	32	"	"	PUNCT
inlawrev-4023	1197	33	mailed	mail	VERB
inlawrev-4023	1197	34	a	a	DET
inlawrev-4023	1197	35	copy	copy	NOUN
inlawrev-4023	1197	36	of	of	ADP
inlawrev-4023	1197	37	the	the	DET
inlawrev-4023	1197	38	signed	sign	VERB
inlawrev-4023	1197	39	entry	entry	NOUN
inlawrev-4023	1197	40	to	to	ADP
inlawrev-4023	1197	41	either	either	CCONJ
inlawrev-4023	1197	42	the	the	DET
inlawrev-4023	1197	43	estate	estate	NOUN
inlawrev-4023	1197	44	or	or	CCONJ
inlawrev-4023	1197	45	the	the	DET
inlawrev-4023	1197	46	department	department	NOUN
inlawrev-4023	1197	47	.	.	PUNCT
inlawrev-4023	1198	1	"^^^	"^^^	PUNCT
inlawrev-4023	1199	1	on	on	ADP
inlawrev-4023	1199	2	june	june	PROPN
inlawrev-4023	1199	3	20	20	NUM
inlawrev-4023	1199	4	,	,	PUNCT
inlawrev-4023	1199	5	2006	2006	NUM
inlawrev-4023	1199	6	,	,	PUNCT
inlawrev-4023	1199	7	the	the	DET
inlawrev-4023	1199	8	department	department	NOUN
inlawrev-4023	1199	9	's	's	PART
inlawrev-4023	1199	10	counsel	counsel	NOUN
inlawrev-4023	1199	11	telephoned	telephone	VERB
inlawrev-4023	1199	12	the	the	DET
inlawrev-4023	1199	13	probate	probate	NOUN
inlawrev-4023	1199	14	court	court	NOUN
inlawrev-4023	1199	15	and	and	CCONJ
inlawrev-4023	1199	16	learned	learn	VERB
inlawrev-4023	1199	17	that	that	SCONJ
inlawrev-4023	1199	18	the	the	DET
inlawrev-4023	1199	19	entry	entry	NOUN
inlawrev-4023	1199	20	had	have	AUX
inlawrev-4023	1199	21	been	be	AUX
inlawrev-4023	1199	22	approved	approve	VERB
inlawrev-4023	1199	23	and	and	CCONJ
inlawrev-4023	1199	24	signed	sign	VERB
inlawrev-4023	1199	25	on	on	ADP
inlawrev-4023	1199	26	may	may	PROPN
inlawrev-4023	1199	27	3	3	NUM
inlawrev-4023	1199	28	,	,	PUNCT
inlawrev-4023	1199	29	2006.^^"^	2006.^^"^	NUM
inlawrev-4023	1199	30	on	on	ADP
inlawrev-4023	1199	31	june	june	PROPN
inlawrev-4023	1199	32	21	21	NUM
inlawrev-4023	1199	33	,	,	PUNCT
inlawrev-4023	1199	34	2006	2006	NUM
inlawrev-4023	1199	35	,	,	PUNCT
inlawrev-4023	1199	36	the	the	DET
inlawrev-4023	1199	37	department	department	NOUN
inlawrev-4023	1199	38	requested	request	VERB
inlawrev-4023	1199	39	an	an	DET
inlawrev-4023	1199	40	extension	extension	NOUN
inlawrev-4023	1199	41	to	to	PART
inlawrev-4023	1199	42	file	file	VERB
inlawrev-4023	1199	43	a	a	DET
inlawrev-4023	1199	44	notice	notice	NOUN
inlawrev-4023	1199	45	of	of	ADP
inlawrev-4023	1199	46	appeal	appeal	NOUN
inlawrev-4023	1199	47	of	of	ADP
inlawrev-4023	1199	48	the	the	DET
inlawrev-4023	1199	49	probate	probate	NOUN
inlawrev-4023	1199	50	court	court	NOUN
inlawrev-4023	1199	51	's	's	PART
inlawrev-4023	1199	52	determination	determination	NOUN
inlawrev-4023	1199	53	on	on	ADP
inlawrev-4023	1199	54	the	the	DET
inlawrev-4023	1199	55	basis	basis	NOUN
inlawrev-4023	1199	56	that	that	SCONJ
inlawrev-4023	1199	57	it	it	PRON
inlawrev-4023	1199	58	never	never	ADV
inlawrev-4023	1199	59	received	receive	VERB
inlawrev-4023	1199	60	the	the	DET
inlawrev-4023	1199	61	signed	sign	VERB
inlawrev-4023	1199	62	49	49	NUM
inlawrev-4023	1199	63	1	1	NUM
inlawrev-4023	1199	64	.	.	PUNCT
inlawrev-4023	1200	1	894	894	NUM
inlawrev-4023	1200	2	n.e.2(1	n.e.2(1	ADV
inlawrev-4023	1200	3	286	286	NUM
inlawrev-4023	1200	4	(	(	PUNCT
inlawrev-4023	1200	5	ind	ind	NOUN
inlawrev-4023	1200	6	.	.	PUNCT
inlawrev-4023	1200	7	tax	tax	PROPN
inlawrev-4023	1200	8	ct	ct	PROPN
inlawrev-4023	1200	9	.	.	PUNCT
inlawrev-4023	1200	10	)	)	PUNCT
inlawrev-4023	1200	11	,	,	PUNCT
inlawrev-4023	1201	1	reh	reh	PROPN
inlawrev-4023	1201	2	'	'	PUNCT
inlawrev-4023	1201	3	g	g	NOUN
inlawrev-4023	1201	4	granted	grant	VERB
inlawrev-4023	1201	5	,	,	PUNCT
inlawrev-4023	1201	6	897	897	NUM
inlawrev-4023	1201	7	n.e.2d	n.e.2d	NOUN
inlawrev-4023	1201	8	545	545	NUM
inlawrev-4023	1201	9	(	(	PUNCT
inlawrev-4023	1201	10	ind	ind	NOUN
inlawrev-4023	1201	11	.	.	PUNCT
inlawrev-4023	1202	1	tax	tax	PROPN
inlawrev-4023	1202	2	ct	ct	PROPN
inlawrev-4023	1202	3	.	.	PROPN
inlawrev-4023	1202	4	2008	2008	NUM
inlawrev-4023	1202	5	)	)	PUNCT
inlawrev-4023	1202	6	,	,	PUNCT
inlawrev-4023	1202	7	trans	trans	PROPN
inlawrev-4023	1202	8	,	,	PUNCT
inlawrev-4023	1202	9	denied	deny	VERB
inlawrev-4023	1202	10	.	.	PUNCT
inlawrev-4023	1203	1	492	492	NUM
inlawrev-4023	1203	2	.	.	PUNCT
inlawrev-4023	1203	3	mat	mat	PROPN
inlawrev-4023	1203	4	287	287	NUM
inlawrev-4023	1203	5	.	.	PUNCT
inlawrev-4023	1204	1	493	493	NUM
inlawrev-4023	1204	2	.	.	PUNCT
inlawrev-4023	1205	1	i	i	PRON
inlawrev-4023	1205	2	d.	d.	PROPN
inlawrev-4023	1205	3	494	494	NUM
inlawrev-4023	1205	4	.	.	PUNCT
inlawrev-4023	1205	5	mat	mat	VERB
inlawrev-4023	1205	6	287	287	NUM
inlawrev-4023	1205	7	-	-	SYM
inlawrev-4023	1205	8	88	88	NUM
inlawrev-4023	1205	9	.	.	PUNCT
inlawrev-4023	1206	1	495	495	NUM
inlawrev-4023	1206	2	.	.	PUNCT
inlawrev-4023	1206	3	mat	mat	PROPN
inlawrev-4023	1206	4	288	288	NUM
inlawrev-4023	1206	5	.	.	PUNCT
inlawrev-4023	1207	1	496	496	NUM
inlawrev-4023	1207	2	.	.	PUNCT
inlawrev-4023	1208	1	i	i	PRON
inlawrev-4023	1208	2	d.	d.	PROPN
inlawrev-4023	1208	3	497	497	NUM
inlawrev-4023	1208	4	.	.	PUNCT
inlawrev-4023	1209	1	i	i	PRON
inlawrev-4023	1209	2	d.	d.	PROPN
inlawrev-4023	1209	3	498	498	NUM
inlawrev-4023	1209	4	.	.	PUNCT
inlawrev-4023	1210	1	i	i	PRON
inlawrev-4023	1210	2	d.	d.	PROPN
inlawrev-4023	1210	3	499	499	NUM
inlawrev-4023	1210	4	.	.	PUNCT
inlawrev-4023	1211	1	i	i	PRON
inlawrev-4023	1211	2	d.	d.	PROPN
inlawrev-4023	1211	3	500	500	NUM
inlawrev-4023	1211	4	.	.	PUNCT
inlawrev-4023	1212	1	i	i	PRON
inlawrev-4023	1212	2	d.	d.	PROPN
inlawrev-4023	1212	3	501	501	NUM
inlawrev-4023	1212	4	.	.	PUNCT
inlawrev-4023	1213	1	i	i	PRON
inlawrev-4023	1213	2	d.	d.	PROPN
inlawrev-4023	1213	3	502	502	NUM
inlawrev-4023	1213	4	.	.	PUNCT
inlawrev-4023	1214	1	i	i	PRON
inlawrev-4023	1214	2	d.	d.	PROPN
inlawrev-4023	1214	3	503	503	NUM
inlawrev-4023	1214	4	.	.	PUNCT
inlawrev-4023	1215	1	i	i	PRON
inlawrev-4023	1215	2	d.	d.	PROPN
inlawrev-4023	1215	3	504	504	NUM
inlawrev-4023	1215	4	.	.	PUNCT
inlawrev-4023	1216	1	i	i	PRON
inlawrev-4023	1216	2	d.	d.	PROPN
inlawrev-4023	1216	3	2009	2009	NUM
inlawrev-4023	1216	4	]	]	PUNCT
inlawrev-4023	1216	5	tax	tax	NOUN
inlawrev-4023	1216	6	law	law	NOUN
inlawrev-4023	1216	7	1259	1259	NUM
inlawrev-4023	1216	8	entry	entry	NOUN
inlawrev-4023	1216	9	of	of	ADP
inlawrev-4023	1216	10	may	may	PROPN
inlawrev-4023	1216	11	3	3	NUM
inlawrev-4023	1216	12	,	,	PUNCT
inlawrev-4023	1216	13	2006.^^^	2006.^^^	NUM
inlawrev-4023	1216	14	on	on	ADP
inlawrev-4023	1216	15	june	june	PROPN
inlawrev-4023	1216	16	27	27	NUM
inlawrev-4023	1216	17	,	,	PUNCT
inlawrev-4023	1216	18	2006	2006	NUM
inlawrev-4023	1216	19	,	,	PUNCT
inlawrev-4023	1216	20	the	the	DET
inlawrev-4023	1216	21	probate	probate	NOUN
inlawrev-4023	1216	22	court	court	NOUN
inlawrev-4023	1216	23	granted	grant	VERB
inlawrev-4023	1216	24	the	the	DET
inlawrev-4023	1216	25	department	department	NOUN
inlawrev-4023	1216	26	's	's	PART
inlawrev-4023	1216	27	request.^^^	request.^^^	NOUN
inlawrev-4023	1216	28	the	the	DET
inlawrev-4023	1216	29	estate	estate	NOUN
inlawrev-4023	1216	30	then	then	ADV
inlawrev-4023	1216	31	filed	file	VERB
inlawrev-4023	1216	32	a	a	DET
inlawrev-4023	1216	33	"	"	PUNCT
inlawrev-4023	1216	34	motion	motion	NOUN
inlawrev-4023	1216	35	to	to	PART
inlawrev-4023	1216	36	correct	correct	VERB
inlawrev-4023	1216	37	error	error	NOUN
inlawrev-4023	1216	38	,	,	PUNCT
inlawrev-4023	1216	39	"	"	PUNCT
inlawrev-4023	1216	40	which	which	PRON
inlawrev-4023	1216	41	the	the	DET
inlawrev-4023	1216	42	probate	probate	NOUN
inlawrev-4023	1216	43	court	court	NOUN
inlawrev-4023	1216	44	subsequently	subsequently	ADV
inlawrev-4023	1216	45	denied.^^^	denied.^^^	VERB
inlawrev-4023	1216	46	the	the	DET
inlawrev-4023	1216	47	tax	tax	NOUN
inlawrev-4023	1216	48	court	court	NOUN
inlawrev-4023	1216	49	reviewed	review	VERB
inlawrev-4023	1216	50	the	the	DET
inlawrev-4023	1216	51	probate	probate	NOUN
inlawrev-4023	1216	52	court	court	NOUN
inlawrev-4023	1216	53	's	's	PART
inlawrev-4023	1216	54	decision	decision	NOUN
inlawrev-4023	1216	55	with	with	ADP
inlawrev-4023	1216	56	respect	respect	NOUN
inlawrev-4023	1216	57	to	to	ADP
inlawrev-4023	1216	58	the	the	DET
inlawrev-4023	1216	59	apphcation	apphcation	NOUN
inlawrev-4023	1216	60	oftrial	oftrial	ADJ
inlawrev-4023	1216	61	rule	rule	NOUN
inlawrev-4023	1216	62	72(e	72(e	NUM
inlawrev-4023	1216	63	)	)	PUNCT
inlawrev-4023	1216	64	under	under	ADP
inlawrev-4023	1216	65	an	an	DET
inlawrev-4023	1216	66	"	"	PUNCT
inlawrev-4023	1216	67	abuse	abuse	NOUN
inlawrev-4023	1216	68	of	of	ADP
inlawrev-4023	1216	69	discretion	discretion	NOUN
inlawrev-4023	1216	70	"	"	PUNCT
inlawrev-4023	1216	71	standard	standard	NOUN
inlawrev-4023	1216	72	and	and	CCONJ
inlawrev-4023	1216	73	noted	note	VERB
inlawrev-4023	1216	74	the	the	DET
inlawrev-4023	1216	75	general	general	ADJ
inlawrev-4023	1216	76	rule	rule	NOUN
inlawrev-4023	1216	77	with	with	ADP
inlawrev-4023	1216	78	respect	respect	NOUN
inlawrev-4023	1216	79	to	to	ADP
inlawrev-4023	1216	80	the	the	DET
inlawrev-4023	1216	81	time	time	NOUN
inlawrev-4023	1216	82	frame	frame	NOUN
inlawrev-4023	1216	83	that	that	PRON
inlawrev-4023	1216	84	a	a	DET
inlawrev-4023	1216	85	losing	lose	VERB
inlawrev-4023	1216	86	party	party	NOUN
inlawrev-4023	1216	87	has	have	VERB
inlawrev-4023	1216	88	in	in	ADP
inlawrev-4023	1216	89	order	order	NOUN
inlawrev-4023	1216	90	to	to	PART
inlawrev-4023	1216	91	appeal	appeal	VERB
inlawrev-4023	1216	92	a	a	DET
inlawrev-4023	1216	93	probate	probate	NOUN
inlawrev-4023	1216	94	court	court	NOUN
inlawrev-4023	1216	95	's	's	PART
inlawrev-4023	1216	96	final	final	ADJ
inlawrev-4023	1216	97	judgment	judgment	NOUN
inlawrev-4023	1216	98	concerning	concern	VERB
inlawrev-4023	1216	99	inheritance	inheritance	NOUN
inlawrev-4023	1216	100	tax.^^^	tax.^^^	ADP
inlawrev-4023	1216	101	the	the	DET
inlawrev-4023	1216	102	tax	tax	NOUN
inlawrev-4023	1216	103	court	court	NOUN
inlawrev-4023	1216	104	stated	state	VERB
inlawrev-4023	1216	105	that	that	SCONJ
inlawrev-4023	1216	106	the	the	DET
inlawrev-4023	1216	107	losing	lose	VERB
inlawrev-4023	1216	108	party	party	NOUN
inlawrev-4023	1216	109	must	must	AUX
inlawrev-4023	1216	110	file	file	VERB
inlawrev-4023	1216	111	:	:	PUNCT
inlawrev-4023	1216	112	"	"	PUNCT
inlawrev-4023	1216	113	[	[	X
inlawrev-4023	1216	114	a	a	X
inlawrev-4023	1216	115	]	]	X
inlawrev-4023	1216	116	notice	notice	NOUN
inlawrev-4023	1216	117	of	of	ADP
inlawrev-4023	1216	118	appeal	appeal	NOUN
inlawrev-4023	1216	119	with	with	ADP
inlawrev-4023	1216	120	the	the	DET
inlawrev-4023	1216	121	[	[	X
inlawrev-4023	1216	122	probate	probate	NOUN
inlawrev-4023	1216	123	]	]	PUNCT
inlawrev-4023	1216	124	court	court	NOUN
inlawrev-4023	1216	125	clerk	clerk	NOUN
inlawrev-4023	1216	126	within	within	ADP
inlawrev-4023	1216	127	thirty	thirty	NUM
inlawrev-4023	1216	128	(	(	PUNCT
inlawrev-4023	1216	129	30	30	NUM
inlawrev-4023	1216	130	)	)	PUNCT
inlawrev-4023	1216	131	days	day	NOUN
inlawrev-4023	1216	132	after	after	ADP
inlawrev-4023	1216	133	the	the	DET
inlawrev-4023	1216	134	entry	entry	NOUN
inlawrev-4023	1216	135	of	of	ADP
inlawrev-4023	1216	136	a	a	DET
inlawrev-4023	1216	137	final	final	ADJ
inlawrev-4023	1216	138	judgment	judgment	NOUN
inlawrev-4023	1216	139	.	.	PUNCT
inlawrev-4023	1216	140	"^^^	"^^^	PUNCT
inlawrev-4023	1217	1	the	the	DET
inlawrev-4023	1217	2	tax	tax	NOUN
inlawrev-4023	1217	3	court	court	NOUN
inlawrev-4023	1217	4	further	far	ADV
inlawrev-4023	1217	5	noted	note	VERB
inlawrev-4023	1217	6	that	that	SCONJ
inlawrev-4023	1217	7	a	a	DET
inlawrev-4023	1217	8	losing	lose	VERB
inlawrev-4023	1217	9	party	party	NOUN
inlawrev-4023	1217	10	's	's	PART
inlawrev-4023	1217	11	failure	failure	NOUN
inlawrev-4023	1217	12	to	to	PART
inlawrev-4023	1217	13	file	file	VERB
inlawrev-4023	1217	14	a	a	DET
inlawrev-4023	1217	15	notice	notice	NOUN
inlawrev-4023	1217	16	of	of	ADP
inlawrev-4023	1217	17	appeal	appeal	NOUN
inlawrev-4023	1217	18	within	within	ADP
inlawrev-4023	1217	19	thirty	thirty	NUM
inlawrev-4023	1217	20	days	day	NOUN
inlawrev-4023	1217	21	does	do	AUX
inlawrev-4023	1217	22	not	not	PART
inlawrev-4023	1217	23	necessarily	necessarily	ADV
inlawrev-4023	1217	24	preclude	preclude	VERB
inlawrev-4023	1217	25	a	a	DET
inlawrev-4023	1217	26	right	right	NOUN
inlawrev-4023	1217	27	to	to	ADP
inlawrev-4023	1217	28	appeal.^^^	appeal.^^^	PROPN
inlawrev-4023	1217	29	under	under	ADP
inlawrev-4023	1217	30	indiana	indiana	PROPN
inlawrev-4023	1217	31	trial	trial	NOUN
inlawrev-4023	1217	32	rule	rule	NOUN
inlawrev-4023	1217	33	72(e	72(e	NUM
inlawrev-4023	1217	34	)	)	PUNCT
inlawrev-4023	1217	35	,	,	PUNCT
inlawrev-4023	1217	36	a	a	DET
inlawrev-4023	1217	37	party	party	NOUN
inlawrev-4023	1217	38	may	may	AUX
inlawrev-4023	1217	39	be	be	AUX
inlawrev-4023	1217	40	allowed	allow	VERB
inlawrev-4023	1217	41	additional	additional	ADJ
inlawrev-4023	1217	42	time	time	NOUN
inlawrev-4023	1217	43	to	to	PART
inlawrev-4023	1217	44	perfect	perfect	VERB
inlawrev-4023	1217	45	an	an	DET
inlawrev-4023	1217	46	appeal	appeal	NOUN
inlawrev-4023	1217	47	:	:	PUNCT
inlawrev-4023	1217	48	when	when	SCONJ
inlawrev-4023	1217	49	the	the	DET
inlawrev-4023	1217	50	mailing	mailing	NOUN
inlawrev-4023	1217	51	of	of	ADP
inlawrev-4023	1217	52	a	a	DET
inlawrev-4023	1217	53	copy	copy	NOUN
inlawrev-4023	1217	54	of	of	ADP
inlawrev-4023	1217	55	the	the	DET
inlawrev-4023	1217	56	entry	entry	NOUN
inlawrev-4023	1217	57	by	by	ADP
inlawrev-4023	1217	58	the	the	DET
inlawrev-4023	1217	59	clerk	clerk	NOUN
inlawrev-4023	1217	60	is	be	AUX
inlawrev-4023	1217	61	not	not	PART
inlawrev-4023	1217	62	evidenced	evidence	VERB
inlawrev-4023	1217	63	by	by	ADP
inlawrev-4023	1217	64	a	a	DET
inlawrev-4023	1217	65	note	note	NOUN
inlawrev-4023	1217	66	made	make	VERB
inlawrev-4023	1217	67	by	by	ADP
inlawrev-4023	1217	68	the	the	DET
inlawrev-4023	1217	69	clerk	clerk	NOUN
inlawrev-4023	1217	70	upon	upon	SCONJ
inlawrev-4023	1217	71	the	the	DET
inlawrev-4023	1217	72	[	[	X
inlawrev-4023	1217	73	ccs	ccs	X
inlawrev-4023	1217	74	]	]	X
inlawrev-4023	1217	75	,	,	PUNCT
inlawrev-4023	1217	76	the	the	DET
inlawrev-4023	1217	77	court	court	NOUN
inlawrev-4023	1217	78	,	,	PUNCT
inlawrev-4023	1217	79	upon	upon	SCONJ
inlawrev-4023	1217	80	application	application	NOUN
inlawrev-4023	1217	81	for	for	ADP
inlawrev-4023	1217	82	good	good	ADJ
inlawrev-4023	1217	83	cause	cause	NOUN
inlawrev-4023	1217	84	shown	show	VERB
inlawrev-4023	1217	85	,	,	PUNCT
inlawrev-4023	1217	86	may	may	AUX
inlawrev-4023	1217	87	grant	grant	VERB
inlawrev-4023	1217	88	an	an	DET
inlawrev-4023	1217	89	extension	extension	NOUN
inlawrev-4023	1217	90	of	of	ADP
inlawrev-4023	1217	91	any	any	DET
inlawrev-4023	1217	92	time	time	NOUN
inlawrev-4023	1217	93	limitation	limitation	NOUN
inlawrev-4023	1217	94	within	within	ADP
inlawrev-4023	1217	95	which	which	PRON
inlawrev-4023	1217	96	to	to	PART
inlawrev-4023	1217	97	contest	contest	VERB
inlawrev-4023	1217	98	such	such	ADJ
inlawrev-4023	1217	99	ruling	ruling	NOUN
inlawrev-4023	1217	100	,	,	PUNCT
inlawrev-4023	1217	101	order	order	NOUN
inlawrev-4023	1217	102	orjudgment	orjudgment	ADJ
inlawrev-4023	1217	103	to	to	ADP
inlawrev-4023	1217	104	any	any	DET
inlawrev-4023	1217	105	party	party	NOUN
inlawrev-4023	1217	106	who	who	PRON
inlawrev-4023	1217	107	was	be	AUX
inlawrev-4023	1217	108	without	without	ADP
inlawrev-4023	1217	109	actual	actual	ADJ
inlawrev-4023	1217	110	knowledge	knowledge	NOUN
inlawrev-4023	1217	111	.	.	PUNCT
inlawrev-4023	1218	1	^^^	^^^	X
inlawrev-4023	1218	2	therefore	therefore	ADV
inlawrev-4023	1218	3	,	,	PUNCT
inlawrev-4023	1218	4	through	through	ADP
inlawrev-4023	1218	5	trial	trial	NOUN
inlawrev-4023	1218	6	rule	rule	NOUN
inlawrev-4023	1218	7	72(e	72(e	NUM
inlawrev-4023	1218	8	)	)	PUNCT
inlawrev-4023	1218	9	,	,	PUNCT
inlawrev-4023	1218	10	additional	additional	ADJ
inlawrev-4023	1218	11	time	time	NOUN
inlawrev-4023	1218	12	to	to	PART
inlawrev-4023	1218	13	appeal	appeal	VERB
inlawrev-4023	1218	14	is	be	AUX
inlawrev-4023	1218	15	not	not	PART
inlawrev-4023	1218	16	granted	grant	VERB
inlawrev-4023	1218	17	when	when	SCONJ
inlawrev-4023	1218	18	the	the	DET
inlawrev-4023	1218	19	ccs	ccs	PROPN
inlawrev-4023	1218	20	indicated	indicate	VERB
inlawrev-4023	1218	21	that	that	SCONJ
inlawrev-4023	1218	22	notice	notice	NOUN
inlawrev-4023	1218	23	was	be	AUX
inlawrev-4023	1218	24	mailed	mail	VERB
inlawrev-4023	1218	25	or	or	CCONJ
inlawrev-4023	1218	26	when	when	SCONJ
inlawrev-4023	1218	27	the	the	DET
inlawrev-4023	1218	28	losing	lose	VERB
inlawrev-4023	1218	29	party	party	NOUN
inlawrev-4023	1218	30	had	have	VERB
inlawrev-4023	1218	31	actual	actual	ADJ
inlawrev-4023	1218	32	knowledge	knowledge	NOUN
inlawrev-4023	1218	33	of	of	ADP
inlawrev-4023	1218	34	the	the	DET
inlawrev-4023	1218	35	court	court	NOUN
inlawrev-4023	1218	36	's	's	PART
inlawrev-4023	1218	37	ruling.^^^	ruling.^^^	NOUN
inlawrev-4023	1218	38	the	the	DET
inlawrev-4023	1218	39	estate	estate	NOUN
inlawrev-4023	1218	40	argued	argue	VERB
inlawrev-4023	1218	41	that	that	SCONJ
inlawrev-4023	1218	42	the	the	DET
inlawrev-4023	1218	43	department	department	NOUN
inlawrev-4023	1218	44	obtained	obtain	VERB
inlawrev-4023	1218	45	actual	actual	ADJ
inlawrev-4023	1218	46	knowledge	knowledge	NOUN
inlawrev-4023	1218	47	of	of	ADP
inlawrev-4023	1218	48	the	the	DET
inlawrev-4023	1218	49	court	court	NOUN
inlawrev-4023	1218	50	's	's	PART
inlawrev-4023	1218	51	ruling	ruling	NOUN
inlawrev-4023	1218	52	when	when	SCONJ
inlawrev-4023	1218	53	the	the	DET
inlawrev-4023	1218	54	probate	probate	NOUN
inlawrev-4023	1218	55	court	court	NOUN
inlawrev-4023	1218	56	orally	orally	ADV
inlawrev-4023	1218	57	rendered	render	VERB
inlawrev-4023	1218	58	the	the	DET
inlawrev-4023	1218	59	judgment	judgment	NOUN
inlawrev-4023	1218	60	at	at	ADP
inlawrev-4023	1218	61	the	the	DET
inlawrev-4023	1218	62	april	april	PROPN
inlawrev-4023	1218	63	25	25	NUM
inlawrev-4023	1218	64	,	,	PUNCT
inlawrev-4023	1218	65	2006	2006	NUM
inlawrev-4023	1218	66	hearing.^^^	hearing.^^^	NOUN
inlawrev-4023	1218	67	the	the	DET
inlawrev-4023	1218	68	department	department	NOUN
inlawrev-4023	1218	69	argued	argue	VERB
inlawrev-4023	1218	70	that	that	SCONJ
inlawrev-4023	1218	71	the	the	DET
inlawrev-4023	1218	72	decision	decision	NOUN
inlawrev-4023	1218	73	of	of	ADP
inlawrev-4023	1218	74	the	the	DET
inlawrev-4023	1218	75	probate	probate	NOUN
inlawrev-4023	1218	76	court	court	NOUN
inlawrev-4023	1218	77	did	do	AUX
inlawrev-4023	1218	78	not	not	PART
inlawrev-4023	1218	79	become	become	VERB
inlawrev-4023	1218	80	final	final	ADJ
inlawrev-4023	1218	81	until	until	SCONJ
inlawrev-4023	1218	82	the	the	DET
inlawrev-4023	1218	83	court	court	NOUN
inlawrev-4023	1218	84	signed	sign	VERB
inlawrev-4023	1218	85	thejudgment	thejudgment	NOUN
inlawrev-4023	1218	86	on	on	ADP
inlawrev-4023	1218	87	june	june	PROPN
inlawrev-4023	1218	88	20	20	NUM
inlawrev-4023	1218	89	,	,	PUNCT
inlawrev-4023	1218	90	2006.^'"^	2006.^'"^	NUM
inlawrev-4023	1218	91	thus	thus	ADV
inlawrev-4023	1218	92	,	,	PUNCT
inlawrev-4023	1218	93	the	the	DET
inlawrev-4023	1218	94	tax	tax	NOUN
inlawrev-4023	1218	95	court	court	NOUN
inlawrev-4023	1218	96	had	have	VERB
inlawrev-4023	1218	97	to	to	PART
inlawrev-4023	1218	98	determine	determine	VERB
inlawrev-4023	1218	99	whether	whether	SCONJ
inlawrev-4023	1218	100	the	the	DET
inlawrev-4023	1218	101	probate	probate	NOUN
inlawrev-4023	1218	102	court	court	NOUN
inlawrev-4023	1218	103	issued	issue	VERB
inlawrev-4023	1218	104	a	a	DET
inlawrev-4023	1218	105	final	final	ADJ
inlawrev-4023	1218	106	judgment	judgment	NOUN
inlawrev-4023	1218	107	at	at	ADP
inlawrev-4023	1218	108	the	the	DET
inlawrev-4023	1218	109	april	april	PROPN
inlawrev-4023	1218	110	25	25	NUM
inlawrev-4023	1218	111	,	,	PUNCT
inlawrev-4023	1218	112	2006	2006	NUM
inlawrev-4023	1218	113	hearing	hearing	NOUN
inlawrev-4023	1218	114	,	,	PUNCT
inlawrev-4023	1218	115	and	and	CCONJ
inlawrev-4023	1218	116	if	if	SCONJ
inlawrev-4023	1218	117	so	so	ADV
inlawrev-4023	1218	118	,	,	PUNCT
inlawrev-4023	1218	119	whether	whether	SCONJ
inlawrev-4023	1218	120	the	the	DET
inlawrev-4023	1218	121	department	department	NOUN
inlawrev-4023	1218	122	had	have	VERB
inlawrev-4023	1218	123	actual	actual	ADJ
inlawrev-4023	1218	124	knowledge	knowledge	NOUN
inlawrev-4023	1218	125	of	of	ADP
inlawrev-4023	1218	126	the	the	DET
inlawrev-4023	1218	127	judgment	judgment	NOUN
inlawrev-4023	1218	128	sufficient	sufficient	ADJ
inlawrev-4023	1218	129	to	to	PART
inlawrev-4023	1218	130	preclude	preclude	VERB
inlawrev-4023	1218	131	additional	additional	ADJ
inlawrev-4023	1218	132	time	time	NOUN
inlawrev-4023	1218	133	to	to	PART
inlawrev-4023	1218	134	appeal	appeal	VERB
inlawrev-4023	1218	135	under	under	ADP
inlawrev-4023	1218	136	trial	trial	NOUN
inlawrev-4023	1218	137	rule	rule	NOUN
inlawrev-4023	1218	138	72(e).^^^	72(e).^^^	X
inlawrev-4023	1218	139	in	in	ADP
inlawrev-4023	1218	140	determining	determine	VERB
inlawrev-4023	1218	141	whether	whether	SCONJ
inlawrev-4023	1218	142	the	the	DET
inlawrev-4023	1218	143	probate	probate	NOUN
inlawrev-4023	1218	144	court	court	NOUN
inlawrev-4023	1218	145	disposed	disposed	ADJ
inlawrev-4023	1218	146	of	of	ADP
inlawrev-4023	1218	147	all	all	DET
inlawrev-4023	1218	148	the	the	DET
inlawrev-4023	1218	149	claims	claim	NOUN
inlawrev-4023	1218	150	to	to	ADP
inlawrev-4023	1218	151	all	all	DET
inlawrev-4023	1218	152	the	the	DET
inlawrev-4023	1218	153	parties	party	NOUN
inlawrev-4023	1218	154	at	at	ADP
inlawrev-4023	1218	155	the	the	DET
inlawrev-4023	1218	156	april	april	PROPN
inlawrev-4023	1218	157	25	25	NUM
inlawrev-4023	1218	158	,	,	PUNCT
inlawrev-4023	1218	159	2006	2006	NUM
inlawrev-4023	1218	160	hearing	hearing	NOUN
inlawrev-4023	1218	161	,	,	PUNCT
inlawrev-4023	1218	162	the	the	DET
inlawrev-4023	1218	163	tax	tax	NOUN
inlawrev-4023	1218	164	court	court	NOUN
inlawrev-4023	1218	165	found	find	VERB
inlawrev-4023	1218	166	the	the	DET
inlawrev-4023	1218	167	following	follow	VERB
inlawrev-4023	1218	168	exchange	exchange	NOUN
inlawrev-4023	1218	169	instructive	instructive	ADJ
inlawrev-4023	1218	170	:	:	PUNCT
inlawrev-4023	1218	171	[	[	X
inlawrev-4023	1218	172	court	court	NOUN
inlawrev-4023	1218	173	]	]	X
inlawrev-4023	1218	174	:	:	PUNCT
inlawrev-4023	1218	175	i	i	PRON
inlawrev-4023	1218	176	do	do	AUX
inlawrev-4023	1218	177	n't	not	PART
inlawrev-4023	1218	178	see	see	VERB
inlawrev-4023	1218	179	any	any	DET
inlawrev-4023	1218	180	reason	reason	NOUN
inlawrev-4023	1218	181	to	to	ADP
inlawrev-4023	1218	182	.	.	PUNCT
inlawrev-4023	1218	183	.	.	PUNCT
inlawrev-4023	1219	1	.	.	PUNCT
inlawrev-4023	1220	1	set	set	VERB
inlawrev-4023	1220	2	aside	aside	ADP
inlawrev-4023	1220	3	the	the	DET
inlawrev-4023	1220	4	distribution	distribution	NOUN
inlawrev-4023	1220	5	or	or	CCONJ
inlawrev-4023	1220	6	the	the	DET
inlawrev-4023	1220	7	505	505	NUM
inlawrev-4023	1220	8	.	.	PUNCT
inlawrev-4023	1221	1	i	i	PRON
inlawrev-4023	1221	2	d.	d.	PROPN
inlawrev-4023	1221	3	506	506	NUM
inlawrev-4023	1221	4	.	.	PUNCT
inlawrev-4023	1222	1	i	i	PRON
inlawrev-4023	1222	2	d.	d.	PROPN
inlawrev-4023	1222	3	507	507	NUM
inlawrev-4023	1222	4	.	.	PUNCT
inlawrev-4023	1223	1	i	i	PRON
inlawrev-4023	1223	2	d.	d.	PROPN
inlawrev-4023	1223	3	508	508	NUM
inlawrev-4023	1223	4	.	.	PUNCT
inlawrev-4023	1224	1	i	i	PRON
inlawrev-4023	1224	2	d.	d.	PROPN
inlawrev-4023	1224	3	509	509	NUM
inlawrev-4023	1224	4	.	.	PUNCT
inlawrev-4023	1225	1	ind	ind	PROPN
inlawrev-4023	1225	2	.	.	PUNCT
inlawrev-4023	1226	1	apr	apr	PROPN
inlawrev-4023	1226	2	r.	r.	PROPN
inlawrev-4023	1226	3	9(a)(1	9(a)(1	NUM
inlawrev-4023	1226	4	)	)	PUNCT
inlawrev-4023	1226	5	.	.	PUNCT
inlawrev-4023	1227	1	510	510	NUM
inlawrev-4023	1227	2	.	.	PUNCT
inlawrev-4023	1228	1	miller	miller	PROPN
inlawrev-4023	1228	2	i	i	PROPN
inlawrev-4023	1228	3	,	,	PUNCT
inlawrev-4023	1228	4	894	894	NUM
inlawrev-4023	1228	5	n.e.2d	n.e.2d	NOUN
inlawrev-4023	1228	6	at	at	ADP
inlawrev-4023	1228	7	289	289	NUM
inlawrev-4023	1228	8	.	.	PUNCT
inlawrev-4023	1228	9	511	511	NUM
inlawrev-4023	1228	10	.	.	PUNCT
inlawrev-4023	1229	1	ind	ind	NOUN
inlawrev-4023	1229	2	.	.	PUNCT
inlawrev-4023	1230	1	trial	trial	NOUN
inlawrev-4023	1230	2	r.	r.	PROPN
inlawrev-4023	1230	3	72(e	72(e	NUM
inlawrev-4023	1230	4	)	)	PUNCT
inlawrev-4023	1230	5	.	.	PUNCT
inlawrev-4023	1231	1	512	512	NUM
inlawrev-4023	1231	2	.	.	PUNCT
inlawrev-4023	1231	3	see	see	VERB
inlawrev-4023	1231	4	i	i	PRON
inlawrev-4023	1231	5	d.	d.	PROPN
inlawrev-4023	1231	6	513	513	NUM
inlawrev-4023	1231	7	.	.	PUNCT
inlawrev-4023	1232	1	miller	miller	PROPN
inlawrev-4023	1232	2	i	i	PROPN
inlawrev-4023	1232	3	,	,	PUNCT
inlawrev-4023	1232	4	894	894	NUM
inlawrev-4023	1232	5	n.e.2d	n.e.2d	NOUN
inlawrev-4023	1232	6	at	at	ADP
inlawrev-4023	1232	7	289	289	NUM
inlawrev-4023	1232	8	.	.	PUNCT
inlawrev-4023	1233	1	514	514	NUM
inlawrev-4023	1233	2	.	.	PUNCT
inlawrev-4023	1234	1	i	i	PRON
inlawrev-4023	1234	2	d.	d.	PROPN
inlawrev-4023	1234	3	515	515	NUM
inlawrev-4023	1234	4	.	.	PUNCT
inlawrev-4023	1235	1	i	i	PRON
inlawrev-4023	1235	2	d.	d.	PROPN
inlawrev-4023	1235	3	1260	1260	NUM
inlawrev-4023	1235	4	indiana	indiana	PROPN
inlawrev-4023	1235	5	law	law	PROPN
inlawrev-4023	1235	6	review	review	NOUN
inlawrev-4023	1236	1	[	[	X
inlawrev-4023	1236	2	vol	vol	NOUN
inlawrev-4023	1236	3	.	.	PUNCT
inlawrev-4023	1237	1	42	42	NUM
inlawrev-4023	1237	2	:	:	SYM
inlawrev-4023	1237	3	1215	1215	NUM
inlawrev-4023	1237	4	work	work	NOUN
inlawrev-4023	1237	5	that	that	PRON
inlawrev-4023	1237	6	was	be	AUX
inlawrev-4023	1237	7	done	do	VERB
inlawrev-4023	1237	8	we	we	PRON
inlawrev-4023	1237	9	'll	will	AUX
inlawrev-4023	1237	10	show	show	VERB
inlawrev-4023	1237	11	that	that	SCONJ
inlawrev-4023	1237	12	the	the	DET
inlawrev-4023	1237	13	state	state	NOUN
inlawrev-4023	1237	14	's	's	PART
inlawrev-4023	1237	15	[	[	X
inlawrev-4023	1237	16	petition	petition	NOUN
inlawrev-4023	1237	17	]	]	PUNCT
inlawrev-4023	1237	18	is	be	AUX
inlawrev-4023	1237	19	denied	deny	VERB
inlawrev-4023	1237	20	.	.	PUNCT
inlawrev-4023	1238	1	show	show	VERB
inlawrev-4023	1238	2	that	that	SCONJ
inlawrev-4023	1238	3	the	the	PRON
inlawrev-4023	1238	4	.	.	PUNCT
inlawrev-4023	1238	5	.	.	PUNCT
inlawrev-4023	1238	6	.	.	PUNCT
inlawrev-4023	1239	1	trusts	trust	NOUN
inlawrev-4023	1239	2	were	be	AUX
inlawrev-4023	1239	3	properly	properly	ADV
inlawrev-4023	1239	4	handled	handle	VERB
inlawrev-4023	1239	5	,	,	PUNCT
inlawrev-4023	1239	6	.	.	PUNCT
inlawrev-4023	1239	7	.	.	PUNCT
inlawrev-4023	1240	1	.	.	PUNCT
inlawrev-4023	1241	1	and	and	CCONJ
inlawrev-4023	1241	2	distribution	distribution	NOUN
inlawrev-4023	1241	3	made	make	VERB
inlawrev-4023	1241	4	.	.	PUNCT
inlawrev-4023	1242	1	how	how	SCONJ
inlawrev-4023	1242	2	long	long	ADV
inlawrev-4023	1242	3	will	will	AUX
inlawrev-4023	1242	4	it	it	PRON
inlawrev-4023	1242	5	take	take	VERB
inlawrev-4023	1242	6	you	you	PRON
inlawrev-4023	1242	7	[	[	X
inlawrev-4023	1242	8	to	to	PART
inlawrev-4023	1242	9	]	]	X
inlawrev-4023	1242	10	close	close	VERB
inlawrev-4023	1242	11	this	this	DET
inlawrev-4023	1242	12	estate	estate	NOUN
inlawrev-4023	1242	13	up	up	ADV
inlawrev-4023	1242	14	,	,	PUNCT
inlawrev-4023	1242	15	do	do	AUX
inlawrev-4023	1242	16	you	you	PRON
inlawrev-4023	1242	17	think	think	VERB
inlawrev-4023	1242	18	?	?	PUNCT
inlawrev-4023	1243	1	[	[	X
inlawrev-4023	1243	2	estate	estate	NOUN
inlawrev-4023	1243	3	]	]	X
inlawrev-4023	1243	4	:	:	PUNCT
inlawrev-4023	1243	5	i	i	PRON
inlawrev-4023	1243	6	'm	be	AUX
inlawrev-4023	1243	7	not	not	PART
inlawrev-4023	1243	8	sure	sure	ADJ
inlawrev-4023	1243	9	what	what	PRON
inlawrev-4023	1243	10	all	all	DET
inlawrev-4023	1243	11	else	else	ADV
inlawrev-4023	1243	12	would	would	AUX
inlawrev-4023	1243	13	be	be	AUX
inlawrev-4023	1243	14	involved	involve	VERB
inlawrev-4023	1243	15	.	.	PUNCT
inlawrev-4023	1244	1	i	i	PRON
inlawrev-4023	1244	2	'm	be	AUX
inlawrev-4023	1244	3	not	not	PART
inlawrev-4023	1244	4	sure	sure	ADJ
inlawrev-4023	1244	5	i	i	PRON
inlawrev-4023	1244	6	'm	be	AUX
inlawrev-4023	1244	7	understanding	understand	VERB
inlawrev-4023	1244	8	your	your	PRON
inlawrev-4023	1244	9	question	question	NOUN
inlawrev-4023	1244	10	,	,	PUNCT
inlawrev-4023	1244	11	sir	sir	NOUN
inlawrev-4023	1244	12	.	.	PUNCT
inlawrev-4023	1245	1	[	[	X
inlawrev-4023	1245	2	court	court	NOUN
inlawrev-4023	1245	3	]	]	X
inlawrev-4023	1245	4	:	:	PUNCT
inlawrev-4023	1245	5	oh	oh	INTJ
inlawrev-4023	1245	6	,	,	PUNCT
inlawrev-4023	1245	7	i	i	PRON
inlawrev-4023	1245	8	guess	guess	VERB
inlawrev-4023	1245	9	you	you	PRON
inlawrev-4023	1245	10	have	have	VERB
inlawrev-4023	1245	11	the	the	DET
inlawrev-4023	1245	12	right	right	NOUN
inlawrev-4023	1245	13	to	to	PART
inlawrev-4023	1245	14	appeal	appeal	VERB
inlawrev-4023	1245	15	this	this	DET
inlawrev-4023	1245	16	decision	decision	NOUN
inlawrev-4023	1245	17	if	if	SCONJ
inlawrev-4023	1245	18	you	you	PRON
inlawrev-4023	1245	19	wish	wish	VERB
inlawrev-4023	1245	20	to	to	PART
inlawrev-4023	1245	21	.	.	PUNCT
inlawrev-4023	1246	1	[	[	X
inlawrev-4023	1246	2	department	department	NOUN
inlawrev-4023	1246	3	]	]	X
inlawrev-4023	1246	4	:	:	PUNCT
inlawrev-4023	1246	5	yes	yes	INTJ
inlawrev-4023	1246	6	.	.	PUNCT
inlawrev-4023	1247	1	[	[	X
inlawrev-4023	1247	2	court	court	NOUN
inlawrev-4023	1247	3	]	]	X
inlawrev-4023	1247	4	:	:	PUNCT
inlawrev-4023	1247	5	are	be	AUX
inlawrev-4023	1247	6	you	you	PRON
inlawrev-4023	1247	7	planning	plan	VERB
inlawrev-4023	1247	8	to	to	PART
inlawrev-4023	1247	9	do	do	VERB
inlawrev-4023	1247	10	that	that	PRON
inlawrev-4023	1247	11	?	?	PUNCT
inlawrev-4023	1248	1	[	[	X
inlawrev-4023	1248	2	department	department	NOUN
inlawrev-4023	1248	3	]	]	X
inlawrev-4023	1248	4	:	:	PUNCT
inlawrev-4023	1248	5	yes	yes	INTJ
inlawrev-4023	1248	6	,	,	PUNCT
inlawrev-4023	1248	7	your	your	PRON
inlawrev-4023	1248	8	honor	honor	NOUN
inlawrev-4023	1248	9	.	.	PUNCT
inlawrev-4023	1249	1	[	[	X
inlawrev-4023	1249	2	court	court	NOUN
inlawrev-4023	1249	3	]	]	X
inlawrev-4023	1249	4	:	:	PUNCT
inlawrev-4023	1250	1	okay	okay	INTJ
inlawrev-4023	1250	2	we	we	PRON
inlawrev-4023	1250	3	'll	will	AUX
inlawrev-4023	1250	4	show	show	VERB
inlawrev-4023	1250	5	the	the	DET
inlawrev-4023	1250	6	appeal	appeal	NOUN
inlawrev-4023	1250	7	.	.	PUNCT
inlawrev-4023	1250	8	.	.	PUNCT
inlawrev-4023	1250	9	.	.	PUNCT
inlawrev-4023	1251	1	how	how	SCONJ
inlawrev-4023	1251	2	much	much	ADJ
inlawrev-4023	1251	3	time	time	NOUN
inlawrev-4023	1251	4	do	do	AUX
inlawrev-4023	1251	5	you	you	PRON
inlawrev-4023	1251	6	need	need	VERB
inlawrev-4023	1251	7	for	for	ADP
inlawrev-4023	1251	8	the	the	DET
inlawrev-4023	1251	9	appeal	appeal	NOUN
inlawrev-4023	1251	10	?	?	PUNCT
inlawrev-4023	1252	1	[	[	X
inlawrev-4023	1252	2	department	department	NOUN
inlawrev-4023	1252	3	]	]	X
inlawrev-4023	1252	4	:	:	PUNCT
inlawrev-4023	1252	5	uh	uh	INTJ
inlawrev-4023	1252	6	,	,	PUNCT
inlawrev-4023	1252	7	i	i	PRON
inlawrev-4023	1252	8	would	would	AUX
inlawrev-4023	1252	9	...	...	PUNCT
inlawrev-4023	1253	1	i	i	PRON
inlawrev-4023	1253	2	would	would	AUX
inlawrev-4023	1253	3	get	get	VERB
inlawrev-4023	1253	4	the	the	DET
inlawrev-4023	1253	5	,	,	PUNCT
inlawrev-4023	1253	6	uh	uh	INTJ
inlawrev-4023	1253	7	,	,	PUNCT
inlawrev-4023	1253	8	notice	notice	NOUN
inlawrev-4023	1253	9	of	of	ADP
inlawrev-4023	1253	10	appeal	appeal	NOUN
inlawrev-4023	1253	11	in	in	ADP
inlawrev-4023	1253	12	within	within	ADP
inlawrev-4023	1253	13	thirty	thirty	NUM
inlawrev-4023	1253	14	days	day	NOUN
inlawrev-4023	1253	15	.	.	PUNCT
inlawrev-4023	1254	1	your	your	PRON
inlawrev-4023	1254	2	honor	honor	NOUN
inlawrev-4023	1254	3	.	.	PUNCT
inlawrev-4023	1255	1	[	[	X
inlawrev-4023	1255	2	court	court	NOUN
inlawrev-4023	1255	3	]	]	X
inlawrev-4023	1255	4	:	:	PUNCT
inlawrev-4023	1255	5	that	that	PRON
inlawrev-4023	1255	6	's	be	AUX
inlawrev-4023	1255	7	fme	fme	NOUN
inlawrev-4023	1255	8	.	.	PUNCT
inlawrev-4023	1256	1	okay	okay	INTJ
inlawrev-4023	1256	2	,	,	PUNCT
inlawrev-4023	1256	3	anything	anything	PRON
inlawrev-4023	1256	4	else	else	ADV
inlawrev-4023	1256	5	?	?	PUNCT
inlawrev-4023	1257	1	will	will	AUX
inlawrev-4023	1257	2	you	you	PRON
inlawrev-4023	1257	3	prepare	prepare	VERB
inlawrev-4023	1257	4	the	the	DET
inlawrev-4023	1257	5	entry	entry	NOUN
inlawrev-4023	1257	6	,	,	PUNCT
inlawrev-4023	1257	7	then	then	ADV
inlawrev-4023	1257	8	?	?	PUNCT
inlawrev-4023	1258	1	[	[	X
inlawrev-4023	1258	2	estate	estate	NOUN
inlawrev-4023	1258	3	]	]	X
inlawrev-4023	1258	4	:	:	PUNCT
inlawrev-4023	1258	5	sure	sure	ADJ
inlawrev-4023	1258	6	.	.	PUNCT
inlawrev-4023	1259	1	yes	yes	INTJ
inlawrev-4023	1259	2	,	,	PUNCT
inlawrev-4023	1259	3	your	your	PRON
inlawrev-4023	1259	4	honor.^'^	honor.^'^	NOUN
inlawrev-4023	1259	5	the	the	DET
inlawrev-4023	1259	6	tax	tax	NOUN
inlawrev-4023	1259	7	court	court	NOUN
inlawrev-4023	1259	8	found	find	VERB
inlawrev-4023	1259	9	that	that	SCONJ
inlawrev-4023	1259	10	the	the	DET
inlawrev-4023	1259	11	above	above	ADJ
inlawrev-4023	1259	12	exchange	exchange	NOUN
inlawrev-4023	1259	13	evidenced	evidence	VERB
inlawrev-4023	1259	14	that	that	SCONJ
inlawrev-4023	1259	15	the	the	DET
inlawrev-4023	1259	16	probate	probate	NOUN
inlawrev-4023	1259	17	court	court	NOUN
inlawrev-4023	1259	18	rendered	render	VERB
inlawrev-4023	1259	19	a	a	DET
inlawrev-4023	1259	20	final	final	ADJ
inlawrev-4023	1259	21	judgment	judgment	NOUN
inlawrev-4023	1259	22	at	at	ADP
inlawrev-4023	1259	23	the	the	DET
inlawrev-4023	1259	24	april	april	PROPN
inlawrev-4023	1259	25	25	25	NUM
inlawrev-4023	1259	26	,	,	PUNCT
inlawrev-4023	1259	27	2006	2006	NUM
inlawrev-4023	1259	28	hearing	hear	VERB
inlawrev-4023	1259	29	because	because	SCONJ
inlawrev-4023	1259	30	:	:	PUNCT
inlawrev-4023	1259	31	(	(	PUNCT
inlawrev-4023	1259	32	1	1	X
inlawrev-4023	1259	33	)	)	PUNCT
inlawrev-4023	1259	34	the	the	DET
inlawrev-4023	1259	35	issue	issue	NOUN
inlawrev-4023	1259	36	of	of	ADP
inlawrev-4023	1259	37	whether	whether	SCONJ
inlawrev-4023	1259	38	or	or	CCONJ
inlawrev-4023	1259	39	not	not	PART
inlawrev-4023	1259	40	the	the	DET
inlawrev-4023	1259	41	trust	trust	NOUN
inlawrev-4023	1259	42	assets	asset	NOUN
inlawrev-4023	1259	43	were	be	AUX
inlawrev-4023	1259	44	properly	properly	ADV
inlawrev-4023	1259	45	distributed	distribute	VERB
inlawrev-4023	1259	46	was	be	AUX
inlawrev-4023	1259	47	decided	decide	VERB
inlawrev-4023	1259	48	,	,	PUNCT
inlawrev-4023	1259	49	(	(	PUNCT
inlawrev-4023	1259	50	2	2	X
inlawrev-4023	1259	51	)	)	PUNCT
inlawrev-4023	1259	52	the	the	DET
inlawrev-4023	1259	53	department	department	NOUN
inlawrev-4023	1259	54	indicated	indicate	VERB
inlawrev-4023	1259	55	it	it	PRON
inlawrev-4023	1259	56	wished	wish	VERB
inlawrev-4023	1259	57	to	to	PART
inlawrev-4023	1259	58	appeal	appeal	VERB
inlawrev-4023	1259	59	the	the	DET
inlawrev-4023	1259	60	decision	decision	NOUN
inlawrev-4023	1259	61	,	,	PUNCT
inlawrev-4023	1259	62	(	(	PUNCT
inlawrev-4023	1259	63	3	3	X
inlawrev-4023	1259	64	)	)	PUNCT
inlawrev-4023	1259	65	when	when	SCONJ
inlawrev-4023	1259	66	asked	ask	VERB
inlawrev-4023	1259	67	ifthere	ifthere	NOUN
inlawrev-4023	1259	68	were	be	AUX
inlawrev-4023	1259	69	any	any	DET
inlawrev-4023	1259	70	additional	additional	ADJ
inlawrev-4023	1259	71	issues	issue	NOUN
inlawrev-4023	1259	72	for	for	ADP
inlawrev-4023	1259	73	the	the	DET
inlawrev-4023	1259	74	probate	probate	NOUN
inlawrev-4023	1259	75	court	court	NOUN
inlawrev-4023	1259	76	to	to	PART
inlawrev-4023	1259	77	consider	consider	VERB
inlawrev-4023	1259	78	neither	neither	DET
inlawrev-4023	1259	79	party	party	NOUN
inlawrev-4023	1259	80	raised	raise	VERB
inlawrev-4023	1259	81	another	another	DET
inlawrev-4023	1259	82	issue	issue	NOUN
inlawrev-4023	1259	83	,	,	PUNCT
inlawrev-4023	1259	84	(	(	PUNCT
inlawrev-4023	1259	85	4	4	X
inlawrev-4023	1259	86	)	)	PUNCT
inlawrev-4023	1259	87	the	the	DET
inlawrev-4023	1259	88	estate	estate	NOUN
inlawrev-4023	1259	89	was	be	AUX
inlawrev-4023	1259	90	asked	ask	VERB
inlawrev-4023	1259	91	to	to	PART
inlawrev-4023	1259	92	prepare	prepare	VERB
inlawrev-4023	1259	93	an	an	DET
inlawrev-4023	1259	94	entry	entry	NOUN
inlawrev-4023	1259	95	of	of	ADP
inlawrev-4023	1259	96	the	the	DET
inlawrev-4023	1259	97	decision	decision	NOUN
inlawrev-4023	1259	98	,	,	PUNCT
inlawrev-4023	1259	99	and	and	CCONJ
inlawrev-4023	1259	100	(	(	PUNCT
inlawrev-4023	1259	101	5	5	NUM
inlawrev-4023	1259	102	)	)	PUNCT
inlawrev-4023	1259	103	on	on	ADP
inlawrev-4023	1259	104	april	april	PROPN
inlawrev-4023	1259	105	25	25	NUM
inlawrev-4023	1259	106	,	,	PUNCT
inlawrev-4023	1259	107	2006	2006	NUM
inlawrev-4023	1259	108	,	,	PUNCT
inlawrev-4023	1259	109	the	the	DET
inlawrev-4023	1259	110	clerk	clerk	NOUN
inlawrev-4023	1259	111	of	of	ADP
inlawrev-4023	1259	112	the	the	DET
inlawrev-4023	1259	113	probate	probate	NOUN
inlawrev-4023	1259	114	court	court	NOUN
inlawrev-4023	1259	115	entered	enter	VERB
inlawrev-4023	1259	116	a	a	DET
inlawrev-4023	1259	117	notation	notation	NOUN
inlawrev-4023	1259	118	in	in	ADP
inlawrev-4023	1259	119	the	the	DET
inlawrev-4023	1259	120	ccs	ccs	NOUN
inlawrev-4023	1259	121	stating	state	VERB
inlawrev-4023	1259	122	that	that	SCONJ
inlawrev-4023	1259	123	the	the	DET
inlawrev-4023	1259	124	department	department	NOUN
inlawrev-4023	1259	125	's	's	PART
inlawrev-4023	1259	126	petition	petition	NOUN
inlawrev-4023	1259	127	had	have	AUX
inlawrev-4023	1259	128	been	be	AUX
inlawrev-4023	1259	129	denied	deny	VERB
inlawrev-4023	1259	130	by	by	ADP
inlawrev-4023	1259	131	the	the	DET
inlawrev-4023	1259	132	probate	probate	NOUN
inlawrev-4023	1259	133	court.^^^	court.^^^	PROPN
inlawrev-4023	1259	134	the	the	DET
inlawrev-4023	1259	135	tax	tax	NOUN
inlawrev-4023	1259	136	court	court	NOUN
inlawrev-4023	1259	137	also	also	ADV
inlawrev-4023	1259	138	held	hold	VERB
inlawrev-4023	1259	139	that	that	SCONJ
inlawrev-4023	1259	140	the	the	DET
inlawrev-4023	1259	141	department	department	NOUN
inlawrev-4023	1259	142	had	have	VERB
inlawrev-4023	1259	143	actual	actual	ADJ
inlawrev-4023	1259	144	knowledge	knowledge	NOUN
inlawrev-4023	1259	145	of	of	ADP
inlawrev-4023	1259	146	the	the	DET
inlawrev-4023	1259	147	april	april	PROPN
inlawrev-4023	1259	148	25	25	NUM
inlawrev-4023	1259	149	,	,	PUNCT
inlawrev-4023	1259	150	2006	2006	NUM
inlawrev-4023	1259	151	final	final	NOUN
inlawrev-4023	1259	152	judgment.^'^	judgment.^'^	PROPN
inlawrev-4023	1259	153	therefore	therefore	ADV
inlawrev-4023	1259	154	,	,	PUNCT
inlawrev-4023	1259	155	the	the	DET
inlawrev-4023	1259	156	probate	probate	NOUN
inlawrev-4023	1259	157	court	court	NOUN
inlawrev-4023	1259	158	abused	abuse	VERB
inlawrev-4023	1259	159	its	its	PRON
inlawrev-4023	1259	160	discretion	discretion	NOUN
inlawrev-4023	1259	161	under	under	ADP
inlawrev-4023	1259	162	trial	trial	NOUN
inlawrev-4023	1259	163	rule	rule	NOUN
inlawrev-4023	1259	164	72(e	72(e	NUM
inlawrev-4023	1259	165	)	)	PUNCT
inlawrev-4023	1259	166	to	to	PART
inlawrev-4023	1259	167	grant	grant	VERB
inlawrev-4023	1259	168	the	the	DET
inlawrev-4023	1259	169	department	department	NOUN
inlawrev-4023	1259	170	additional	additional	ADJ
inlawrev-4023	1259	171	time	time	NOUN
inlawrev-4023	1259	172	to	to	PART
inlawrev-4023	1259	173	file	file	VERB
inlawrev-4023	1259	174	its	its	PRON
inlawrev-4023	1259	175	appeal	appeal	NOUN
inlawrev-4023	1259	176	and	and	CCONJ
inlawrev-4023	1259	177	the	the	DET
inlawrev-4023	1259	178	tax	tax	NOUN
inlawrev-4023	1259	179	court	court	NOUN
inlawrev-4023	1259	180	dismissed	dismiss	VERB
inlawrev-4023	1259	181	the	the	DET
inlawrev-4023	1259	182	department	department	NOUN
inlawrev-4023	1259	183	's	's	PART
inlawrev-4023	1259	184	appeal.^^^	appeal.^^^	PROPN
inlawrev-4023	1259	185	2	2	NUM
inlawrev-4023	1259	186	.	.	PUNCT
inlawrev-4023	1260	1	indiana	indiana	PROPN
inlawrev-4023	1260	2	department	department	PROPN
inlawrev-4023	1260	3	of	of	ADP
inlawrev-4023	1260	4	state	state	PROPN
inlawrev-4023	1260	5	revenue	revenue	NOUN
inlawrev-4023	1260	6	,	,	PUNCT
inlawrev-4023	1260	7	inheritance	inheritance	NOUN
inlawrev-4023	1260	8	tax	tax	NOUN
inlawrev-4023	1260	9	division	division	NOUN
inlawrev-4023	1260	10	v.	v.	ADP
inlawrev-4023	1260	11	miller	miller	PROPN
inlawrev-4023	1260	12	516	516	NUM
inlawrev-4023	1260	13	.	.	PUNCT
inlawrev-4023	1261	1	/j	/j	INTJ
inlawrev-4023	1261	2	.	.	PUNCT
inlawrev-4023	1262	1	at	at	ADP
inlawrev-4023	1262	2	289	289	NUM
inlawrev-4023	1262	3	-	-	SYM
inlawrev-4023	1262	4	90	90	NUM
inlawrev-4023	1262	5	.	.	PUNCT
inlawrev-4023	1262	6	517	517	NUM
inlawrev-4023	1262	7	.	.	PUNCT
inlawrev-4023	1263	1	i	i	PRON
inlawrev-4023	1263	2	d.	d.	PROPN
inlawrev-4023	1263	3	at	at	ADP
inlawrev-4023	1263	4	290	290	NUM
inlawrev-4023	1263	5	.	.	PUNCT
inlawrev-4023	1263	6	518	518	NUM
inlawrev-4023	1263	7	.	.	PUNCT
inlawrev-4023	1263	8	/6	/6	PROPN
inlawrev-4023	1263	9	?	?	PUNCT
inlawrev-4023	1263	10	.	.	PUNCT
inlawrev-4023	1264	1	at	at	ADP
inlawrev-4023	1264	2	290	290	NUM
inlawrev-4023	1264	3	-	-	SYM
inlawrev-4023	1264	4	91	91	NUM
inlawrev-4023	1264	5	.	.	PUNCT
inlawrev-4023	1265	1	519	519	NUM
inlawrev-4023	1265	2	.	.	X
inlawrev-4023	1265	3	mat	mat	PROPN
inlawrev-4023	1265	4	291	291	NUM
inlawrev-4023	1265	5	.	.	PUNCT
inlawrev-4023	1265	6	2009	2009	NUM
inlawrev-4023	1265	7	]	]	PUNCT
inlawrev-4023	1265	8	tax	tax	NOUN
inlawrev-4023	1265	9	law	law	NOUN
inlawrev-4023	1265	10	1261	1261	NUM
inlawrev-4023	1265	11	(	(	PUNCT
inlawrev-4023	1265	12	miller	miller	PROPN
inlawrev-4023	1265	13	u).^^^—in	u).^^^—in	PROPN
inlawrev-4023	1265	14	miller	miller	PROPN
inlawrev-4023	1265	15	ii	ii	PROPN
inlawrev-4023	1265	16	,	,	PUNCT
inlawrev-4023	1265	17	the	the	DET
inlawrev-4023	1265	18	tax	tax	NOUN
inlawrev-4023	1265	19	court	court	NOUN
inlawrev-4023	1265	20	considered	consider	VERB
inlawrev-4023	1265	21	the	the	DET
inlawrev-4023	1265	22	department	department	NOUN
inlawrev-4023	1265	23	's	's	PART
inlawrev-4023	1265	24	petition	petition	NOUN
inlawrev-4023	1265	25	for	for	ADP
inlawrev-4023	1265	26	rehearing	rehear	VERB
inlawrev-4023	1265	27	with	with	ADP
inlawrev-4023	1265	28	respect	respect	NOUN
inlawrev-4023	1265	29	to	to	ADP
inlawrev-4023	1265	30	the	the	DET
inlawrev-4023	1265	31	tax	tax	NOUN
inlawrev-4023	1265	32	court	court	NOUN
inlawrev-4023	1265	33	's	's	PART
inlawrev-4023	1265	34	prior	prior	ADJ
inlawrev-4023	1265	35	opinion	opinion	NOUN
inlawrev-4023	1265	36	issued	issue	VERB
inlawrev-4023	1265	37	on	on	ADP
inlawrev-4023	1265	38	october	october	PROPN
inlawrev-4023	1265	39	6	6	NUM
inlawrev-4023	1265	40	,	,	PUNCT
inlawrev-4023	1265	41	2008.^^^	2008.^^^	NUM
inlawrev-4023	1265	42	in	in	ADP
inlawrev-4023	1265	43	miller	miller	PROPN
inlawrev-4023	1265	44	ii	ii	PROPN
inlawrev-4023	1265	45	,	,	PUNCT
inlawrev-4023	1265	46	the	the	DET
inlawrev-4023	1265	47	tax	tax	NOUN
inlawrev-4023	1265	48	court	court	NOUN
inlawrev-4023	1265	49	affirmed	affirm	VERB
inlawrev-4023	1265	50	the	the	DET
inlawrev-4023	1265	51	prior	prior	ADJ
inlawrev-4023	1265	52	opinion	opinion	NOUN
inlawrev-4023	1265	53	,	,	PUNCT
inlawrev-4023	1265	54	miller	miller	PROPN
inlawrev-4023	1265	55	/	/	PUNCT
inlawrev-4023	1265	56	,	,	PUNCT
inlawrev-4023	1265	57	in	in	ADP
inlawrev-4023	1265	58	its	its	PRON
inlawrev-4023	1265	59	entirety	entirety	NOUN
inlawrev-4023	1265	60	.	.	PUNCT
inlawrev-4023	1266	1	in	in	ADP
inlawrev-4023	1266	2	miller	miller	PROPN
inlawrev-4023	1266	3	/	/	PUNCT
inlawrev-4023	1266	4	,	,	PUNCT
inlawrev-4023	1266	5	the	the	DET
inlawrev-4023	1266	6	tax	tax	NOUN
inlawrev-4023	1266	7	court	court	NOUN
inlawrev-4023	1266	8	found	find	VERB
inlawrev-4023	1266	9	that	that	SCONJ
inlawrev-4023	1266	10	the	the	DET
inlawrev-4023	1266	11	probate	probate	NOUN
inlawrev-4023	1266	12	court	court	NOUN
inlawrev-4023	1266	13	abused	abuse	VERB
inlawrev-4023	1266	14	its	its	PRON
inlawrev-4023	1266	15	discretion	discretion	NOUN
inlawrev-4023	1266	16	in	in	ADP
inlawrev-4023	1266	17	granting	grant	VERB
inlawrev-4023	1266	18	the	the	DET
inlawrev-4023	1266	19	department	department	NOUN
inlawrev-4023	1266	20	additional	additional	ADJ
inlawrev-4023	1266	21	time	time	NOUN
inlawrev-4023	1266	22	to	to	PART
inlawrev-4023	1266	23	file	file	VERB
inlawrev-4023	1266	24	a	a	DET
inlawrev-4023	1266	25	notice	notice	NOUN
inlawrev-4023	1266	26	of	of	ADP
inlawrev-4023	1266	27	appeal	appeal	NOUN
inlawrev-4023	1266	28	under	under	ADP
inlawrev-4023	1266	29	indiana	indiana	PROPN
inlawrev-4023	1266	30	trial	trial	NOUN
inlawrev-4023	1266	31	rule	rule	NOUN
inlawrev-4023	1266	32	72(e	72(e	NUM
inlawrev-4023	1266	33	)	)	PUNCT
inlawrev-4023	1266	34	,	,	PUNCT
inlawrev-4023	1266	35	when	when	SCONJ
inlawrev-4023	1266	36	the	the	DET
inlawrev-4023	1266	37	department	department	NOUN
inlawrev-4023	1266	38	had	have	VERB
inlawrev-4023	1266	39	actual	actual	ADJ
inlawrev-4023	1266	40	knowledge	knowledge	NOUN
inlawrev-4023	1266	41	of	of	ADP
inlawrev-4023	1266	42	the	the	DET
inlawrev-4023	1266	43	final	final	ADJ
inlawrev-4023	1266	44	judgment	judgment	NOUN
inlawrev-4023	1266	45	prior	prior	ADV
inlawrev-4023	1266	46	to	to	ADP
inlawrev-4023	1266	47	requesting	request	VERB
inlawrev-4023	1266	48	an	an	DET
inlawrev-4023	1266	49	extension.^^^	extension.^^^	PROPN
inlawrev-4023	1266	50	miller	miller	NOUN
inlawrev-4023	1266	51	i	i	PRON
inlawrev-4023	1266	52	was	be	AUX
inlawrev-4023	1266	53	issued	issue	VERB
inlawrev-4023	1266	54	on	on	ADP
inlawrev-4023	1266	55	october	october	PROPN
inlawrev-4023	1266	56	6	6	NUM
inlawrev-4023	1266	57	,	,	PUNCT
inlawrev-4023	1266	58	2008.^^"^	2008.^^"^	NUM
inlawrev-4023	1266	59	on	on	ADP
inlawrev-4023	1266	60	november	november	PROPN
inlawrev-4023	1266	61	5	5	NUM
inlawrev-4023	1266	62	,	,	PUNCT
inlawrev-4023	1266	63	2008	2008	NUM
inlawrev-4023	1266	64	,	,	PUNCT
inlawrev-4023	1266	65	the	the	DET
inlawrev-4023	1266	66	department	department	NOUN
inlawrev-4023	1266	67	filed	file	VERB
inlawrev-4023	1266	68	a	a	DET
inlawrev-4023	1266	69	petition	petition	NOUN
inlawrev-4023	1266	70	for	for	ADP
inlawrev-4023	1266	71	rehearing	rehear	VERB
inlawrev-4023	1266	72	asserting	asserting	NOUN
inlawrev-4023	1266	73	,	,	PUNCT
inlawrev-4023	1266	74	as	as	SCONJ
inlawrev-4023	1266	75	it	it	PRON
inlawrev-4023	1266	76	did	do	VERB
inlawrev-4023	1266	77	in	in	ADP
inlawrev-4023	1266	78	miller	miller	PROPN
inlawrev-4023	1267	1	i	i	PROPN
inlawrev-4023	1267	2	,	,	PUNCT
inlawrev-4023	1267	3	that	that	SCONJ
inlawrev-4023	1267	4	the	the	DET
inlawrev-4023	1267	5	department	department	NOUN
inlawrev-4023	1267	6	did	do	AUX
inlawrev-4023	1267	7	not	not	PART
inlawrev-4023	1267	8	have	have	VERB
inlawrev-4023	1267	9	actual	actual	ADJ
inlawrev-4023	1267	10	knowledge	knowledge	NOUN
inlawrev-4023	1267	11	of	of	ADP
inlawrev-4023	1267	12	the	the	DET
inlawrev-4023	1267	13	probate	probate	NOUN
inlawrev-4023	1267	14	court	court	NOUN
inlawrev-4023	1267	15	's	's	PART
inlawrev-4023	1267	16	final	final	ADJ
inlawrev-4023	1267	17	judgment	judgment	NOUN
inlawrev-4023	1267	18	rendered	render	VERB
inlawrev-4023	1267	19	on	on	ADP
inlawrev-4023	1267	20	april	april	PROPN
inlawrev-4023	1267	21	25	25	NUM
inlawrev-4023	1267	22	,	,	PUNCT
inlawrev-4023	1267	23	2006	2006	NUM
inlawrev-4023	1267	24	,	,	PUNCT
inlawrev-4023	1267	25	because	because	SCONJ
inlawrev-4023	1267	26	the	the	DET
inlawrev-4023	1267	27	judgment	judgment	NOUN
inlawrev-4023	1267	28	was	be	AUX
inlawrev-4023	1267	29	not	not	PART
inlawrev-4023	1267	30	reduced	reduce	VERB
inlawrev-4023	1267	31	to	to	ADP
inlawrev-4023	1267	32	writing	write	VERB
inlawrev-4023	1267	33	and	and	CCONJ
inlawrev-4023	1267	34	signed	sign	VERB
inlawrev-4023	1267	35	by	by	ADP
inlawrev-4023	1267	36	the	the	DET
inlawrev-4023	1267	37	probate	probate	NOUN
inlawrev-4023	1267	38	court	court	NOUN
inlawrev-4023	1267	39	on	on	ADP
inlawrev-4023	1267	40	that	that	DET
inlawrev-4023	1267	41	date.^^^	date.^^^	PROPN
inlawrev-4023	1267	42	the	the	DET
inlawrev-4023	1267	43	department	department	NOUN
inlawrev-4023	1267	44	's	's	PART
inlawrev-4023	1267	45	petition	petition	NOUN
inlawrev-4023	1267	46	for	for	ADP
inlawrev-4023	1267	47	rehearing	rehear	VERB
inlawrev-4023	1267	48	also	also	ADV
inlawrev-4023	1267	49	claimed	claim	VERB
inlawrev-4023	1267	50	that	that	SCONJ
inlawrev-4023	1267	51	miller	miller	PROPN
inlawrev-4023	1267	52	i	i	PRON
inlawrev-4023	1267	53	"	"	PUNCT
inlawrev-4023	1267	54	not	not	PART
inlawrev-4023	1267	55	only	only	ADV
inlawrev-4023	1267	56	alters	alter	VERB
inlawrev-4023	1267	57	the	the	DET
inlawrev-4023	1267	58	manner	manner	NOUN
inlawrev-4023	1267	59	in	in	ADP
inlawrev-4023	1267	60	which	which	PRON
inlawrev-4023	1267	61	appeals	appeal	NOUN
inlawrev-4023	1267	62	were	be	AUX
inlawrev-4023	1267	63	commenced	commence	VERB
inlawrev-4023	1267	64	but	but	CCONJ
inlawrev-4023	1267	65	also	also	ADV
inlawrev-4023	1267	66	conflicts	conflict	VERB
inlawrev-4023	1267	67	with	with	ADP
inlawrev-4023	1267	68	collins	collins	PROPN
inlawrev-4023	1267	69	v.	v.	ADP
inlawrev-4023	1267	70	covenant	covenant	PROPN
inlawrev-4023	1267	71	mutual	mutual	PROPN
inlawrev-4023	1267	72	insurance	insurance	PROPN
inlawrev-4023	1267	73	co.	co.	PROPN
inlawrev-4023	1267	74	''^^^	''^^^	PROPN
inlawrev-4023	1267	75	the	the	DET
inlawrev-4023	1267	76	tax	tax	NOUN
inlawrev-4023	1267	77	court	court	NOUN
inlawrev-4023	1267	78	noted	note	VERB
inlawrev-4023	1267	79	that	that	SCONJ
inlawrev-4023	1267	80	a	a	DET
inlawrev-4023	1267	81	proper	proper	ADJ
inlawrev-4023	1267	82	petition	petition	NOUN
inlawrev-4023	1267	83	for	for	ADP
inlawrev-4023	1267	84	rehearing	rehear	VERB
inlawrev-4023	1267	85	affords	afford	NOUN
inlawrev-4023	1267	86	the	the	DET
inlawrev-4023	1267	87	court	court	NOUN
inlawrev-4023	1267	88	the	the	DET
inlawrev-4023	1267	89	"	"	PUNCT
inlawrev-4023	1267	90	opportunity	opportunity	NOUN
inlawrev-4023	1267	91	to	to	PART
inlawrev-4023	1267	92	correct	correct	VERB
inlawrev-4023	1267	93	its	its	PRON
inlawrev-4023	1267	94	own	own	ADJ
inlawrev-4023	1267	95	omissions	omission	NOUN
inlawrev-4023	1267	96	or	or	CCONJ
inlawrev-4023	1267	97	errors	error	NOUN
inlawrev-4023	1267	98	.	.	PUNCT
inlawrev-4023	1267	99	"^^^	"^^^	PUNCT
inlawrev-4023	1268	1	a	a	DET
inlawrev-4023	1268	2	petition	petition	NOUN
inlawrev-4023	1268	3	for	for	ADP
inlawrev-4023	1268	4	rehearing	rehearing	NOUN
inlawrev-4023	1268	5	is	be	AUX
inlawrev-4023	1268	6	not	not	PART
inlawrev-4023	1268	7	supposed	suppose	VERB
inlawrev-4023	1268	8	to	to	PART
inlawrev-4023	1268	9	ask	ask	VERB
inlawrev-4023	1268	10	the	the	DET
inlawrev-4023	1268	11	court	court	NOUN
inlawrev-4023	1268	12	to	to	PART
inlawrev-4023	1268	13	simply	simply	ADV
inlawrev-4023	1268	14	re	re	VERB
inlawrev-4023	1268	15	-	-	VERB
inlawrev-4023	1268	16	examine	examine	VERB
inlawrev-4023	1268	17	the	the	DET
inlawrev-4023	1268	18	issues	issue	NOUN
inlawrev-4023	1268	19	which	which	PRON
inlawrev-4023	1268	20	were	be	AUX
inlawrev-4023	1268	21	decided	decide	VERB
inlawrev-4023	1268	22	against	against	ADP
inlawrev-4023	1268	23	the	the	DET
inlawrev-4023	1268	24	party	party	NOUN
inlawrev-4023	1268	25	filing	file	VERB
inlawrev-4023	1268	26	the	the	DET
inlawrev-4023	1268	27	petition.^^^	petition.^^^	NOUN
inlawrev-4023	1268	28	therefore	therefore	ADV
inlawrev-4023	1268	29	,	,	PUNCT
inlawrev-4023	1268	30	the	the	DET
inlawrev-4023	1268	31	tax	tax	NOUN
inlawrev-4023	1268	32	court	court	NOUN
inlawrev-4023	1268	33	denied	deny	VERB
inlawrev-4023	1268	34	the	the	DET
inlawrev-4023	1268	35	department	department	NOUN
inlawrev-4023	1268	36	's	's	PART
inlawrev-4023	1268	37	petition	petition	NOUN
inlawrev-4023	1268	38	with	with	ADP
inlawrev-4023	1268	39	respect	respect	NOUN
inlawrev-4023	1268	40	to	to	ADP
inlawrev-4023	1268	41	its	its	PRON
inlawrev-4023	1268	42	first	first	ADJ
inlawrev-4023	1268	43	claim	claim	NOUN
inlawrev-4023	1268	44	,	,	PUNCT
inlawrev-4023	1268	45	because	because	SCONJ
inlawrev-4023	1268	46	the	the	DET
inlawrev-4023	1268	47	department	department	NOUN
inlawrev-4023	1268	48	simply	simply	ADV
inlawrev-4023	1268	49	asked	ask	VERB
inlawrev-4023	1268	50	the	the	DET
inlawrev-4023	1268	51	court	court	NOUN
inlawrev-4023	1268	52	to	to	PART
inlawrev-4023	1268	53	re	re	VERB
inlawrev-4023	1268	54	-	-	VERB
inlawrev-4023	1268	55	examine	examine	VERB
inlawrev-4023	1268	56	the	the	DET
inlawrev-4023	1268	57	issues	issue	NOUN
inlawrev-4023	1268	58	decided	decide	VERB
inlawrev-4023	1268	59	against	against	ADP
inlawrev-4023	1268	60	it	it	PRON
inlawrev-4023	1268	61	in	in	ADP
inlawrev-4023	1268	62	miller	miller	PROPN
inlawrev-4023	1268	63	/.^^^	/.^^^	PUNCT
inlawrev-4023	1269	1	the	the	DET
inlawrev-4023	1269	2	tax	tax	NOUN
inlawrev-4023	1269	3	court	court	NOUN
inlawrev-4023	1269	4	granted	grant	VERB
inlawrev-4023	1269	5	the	the	DET
inlawrev-4023	1269	6	department	department	NOUN
inlawrev-4023	1269	7	's	's	PART
inlawrev-4023	1269	8	petition	petition	NOUN
inlawrev-4023	1269	9	for	for	ADP
inlawrev-4023	1269	10	rehearing	rehear	VERB
inlawrev-4023	1269	11	"	"	PUNCT
inlawrev-4023	1269	12	for	for	ADP
inlawrev-4023	1269	13	the	the	DET
inlawrev-4023	1269	14	sole	sole	ADJ
inlawrev-4023	1269	15	purpose	purpose	NOUN
inlawrev-4023	1269	16	of	of	ADP
inlawrev-4023	1269	17	clarifying	clarify	VERB
inlawrev-4023	1269	18	"	"	PUNCT
inlawrev-4023	1269	19	miller	miller	PROPN
inlawrev-4023	1269	20	ip^	ip^	ADJ
inlawrev-4023	1269	21	in	in	ADP
inlawrev-4023	1269	22	its	its	PRON
inlawrev-4023	1269	23	petition	petition	NOUN
inlawrev-4023	1269	24	,	,	PUNCT
inlawrev-4023	1269	25	the	the	DET
inlawrev-4023	1269	26	department	department	NOUN
inlawrev-4023	1269	27	claimed	claim	VERB
inlawrev-4023	1269	28	that	that	SCONJ
inlawrev-4023	1269	29	miller	miller	PROPN
inlawrev-4023	1269	30	i	i	PRON
inlawrev-4023	1269	31	altered	alter	VERB
inlawrev-4023	1269	32	"	"	PUNCT
inlawrev-4023	1269	33	the	the	DET
inlawrev-4023	1269	34	manner	manner	NOUN
inlawrev-4023	1269	35	by	by	ADP
inlawrev-4023	1269	36	which	which	PRON
inlawrev-4023	1269	37	the	the	DET
inlawrev-4023	1269	38	appellate	appellate	ADJ
inlawrev-4023	1269	39	time	time	NOUN
inlawrev-4023	1269	40	clock	clock	NOUN
inlawrev-4023	1269	41	commences	commence	NOUN
inlawrev-4023	1269	42	.	.	PUNCT
inlawrev-4023	1269	43	"^^^	"^^^	PUNCT
inlawrev-4023	1270	1	the	the	DET
inlawrev-4023	1270	2	department	department	NOUN
inlawrev-4023	1270	3	claimed	claim	VERB
inlawrev-4023	1270	4	that	that	SCONJ
inlawrev-4023	1270	5	post	post	NOUN
inlawrev-4023	1270	6	-	-	ADJ
inlawrev-4023	1270	7	miller	miller	ADJ
inlawrev-4023	1270	8	i	i	PRON
inlawrev-4023	1270	9	the	the	DET
inlawrev-4023	1270	10	rendering	rendering	NOUN
inlawrev-4023	1270	11	of	of	ADP
inlawrev-4023	1270	12	an	an	DET
inlawrev-4023	1270	13	oral	oral	ADJ
inlawrev-4023	1270	14	judgment	judgment	NOUN
inlawrev-4023	1270	15	would	would	AUX
inlawrev-4023	1270	16	trigger	trigger	VERB
inlawrev-4023	1270	17	the	the	DET
inlawrev-4023	1270	18	appellate	appellate	ADJ
inlawrev-4023	1270	19	time	time	NOUN
inlawrev-4023	1270	20	clock.^^^	clock.^^^	VERB
inlawrev-4023	1270	21	the	the	DET
inlawrev-4023	1270	22	tax	tax	NOUN
inlawrev-4023	1270	23	court	court	NOUN
inlawrev-4023	1270	24	found	find	VERB
inlawrev-4023	1270	25	,	,	PUNCT
inlawrev-4023	1270	26	however	however	ADV
inlawrev-4023	1270	27	,	,	PUNCT
inlawrev-4023	1270	28	that	that	SCONJ
inlawrev-4023	1270	29	the	the	DET
inlawrev-4023	1270	30	department	department	NOUN
inlawrev-4023	1270	31	confused	confuse	VERB
inlawrev-4023	1270	32	the	the	DET
inlawrev-4023	1270	33	issue	issue	NOUN
inlawrev-4023	1270	34	decided	decide	VERB
inlawrev-4023	1270	35	in	in	ADP
inlawrev-4023	1270	36	miller	miller	PROPN
inlawrev-4023	1270	37	/.^^^	/.^^^	PUNCT
inlawrev-4023	1271	1	the	the	DET
inlawrev-4023	1271	2	tax	tax	NOUN
inlawrev-4023	1271	3	court	court	NOUN
inlawrev-4023	1271	4	noted	note	VERB
inlawrev-4023	1271	5	that	that	SCONJ
inlawrev-4023	1271	6	"	"	PUNCT
inlawrev-4023	1271	7	the	the	DET
inlawrev-4023	1271	8	time	time	NOUN
inlawrev-4023	1271	9	to	to	PART
inlawrev-4023	1271	10	initiate	initiate	VERB
inlawrev-4023	1271	11	an	an	DET
inlawrev-4023	1271	12	appeal	appeal	NOUN
inlawrev-4023	1271	13	usually	usually	ADV
inlawrev-4023	1271	14	commences	commence	VERB
inlawrev-4023	1271	15	when	when	SCONJ
inlawrev-4023	1271	16	the	the	DET
inlawrev-4023	1271	17	ruling	ruling	NOUN
inlawrev-4023	1271	18	,	,	PUNCT
inlawrev-4023	1271	19	order	order	NOUN
inlawrev-4023	1271	20	,	,	PUNCT
inlawrev-4023	1271	21	or	or	CCONJ
inlawrev-4023	1271	22	judgment	judgment	NOUN
inlawrev-4023	1271	23	is	be	AUX
inlawrev-4023	1271	24	entered	enter	VERB
inlawrev-4023	1271	25	into	into	ADP
inlawrev-4023	1271	26	the	the	DET
inlawrev-4023	1271	27	[	[	X
inlawrev-4023	1271	28	record	record	NOUN
inlawrev-4023	1271	29	of	of	ADP
inlawrev-4023	1271	30	judgments	judgment	NOUN
inlawrev-4023	1271	31	and	and	CCONJ
inlawrev-4023	1271	32	orders	order	NOUN
inlawrev-4023	1271	33	(	(	PUNCT
inlawrev-4023	1271	34	rjo)].^^"^	rjo)].^^"^	VERB
inlawrev-4023	1271	35	the	the	DET
inlawrev-4023	1271	36	tax	tax	NOUN
inlawrev-4023	1271	37	court	court	NOUN
inlawrev-4023	1271	38	explained	explain	VERB
inlawrev-4023	1271	39	further	far	ADV
inlawrev-4023	1271	40	:	:	PUNCT
inlawrev-4023	1271	41	520	520	NUM
inlawrev-4023	1271	42	.	.	X
inlawrev-4023	1271	43	897	897	NUM
inlawrev-4023	1271	44	n.e.2d	n.e.2d	NOUN
inlawrev-4023	1271	45	545	545	NUM
inlawrev-4023	1271	46	(	(	PUNCT
inlawrev-4023	1271	47	ind	ind	NOUN
inlawrev-4023	1271	48	.	.	PUNCT
inlawrev-4023	1272	1	tax	tax	PROPN
inlawrev-4023	1272	2	ct	ct	PROPN
inlawrev-4023	1272	3	.	.	PROPN
inlawrev-4023	1272	4	2008	2008	NUM
inlawrev-4023	1272	5	)	)	PUNCT
inlawrev-4023	1272	6	,	,	PUNCT
inlawrev-4023	1272	7	trans	trans	PROPN
inlawrev-4023	1272	8	,	,	PUNCT
inlawrev-4023	1272	9	denied	deny	VERB
inlawrev-4023	1272	10	.	.	PUNCT
inlawrev-4023	1273	1	521	521	NUM
inlawrev-4023	1273	2	.	.	PUNCT
inlawrev-4023	1273	3	/j	/j	INTJ
inlawrev-4023	1273	4	.	.	PUNCT
inlawrev-4023	1274	1	at	at	ADP
inlawrev-4023	1274	2	545	545	NUM
inlawrev-4023	1274	3	-	-	SYM
inlawrev-4023	1274	4	46	46	NUM
inlawrev-4023	1274	5	.	.	PUNCT
inlawrev-4023	1275	1	522	522	NUM
inlawrev-4023	1275	2	.	.	X
inlawrev-4023	1275	3	mat	mat	NOUN
inlawrev-4023	1275	4	547	547	NUM
inlawrev-4023	1275	5	.	.	NOUN
inlawrev-4023	1275	6	523	523	NUM
inlawrev-4023	1275	7	.	.	PUNCT
inlawrev-4023	1276	1	/j	/j	INTJ
inlawrev-4023	1276	2	.	.	PUNCT
inlawrev-4023	1277	1	at	at	ADP
inlawrev-4023	1277	2	545	545	NUM
inlawrev-4023	1277	3	.	.	PUNCT
inlawrev-4023	1278	1	524	524	NUM
inlawrev-4023	1278	2	.	.	PUNCT
inlawrev-4023	1279	1	i	i	PRON
inlawrev-4023	1279	2	d.	d.	PROPN
inlawrev-4023	1279	3	525	525	NUM
inlawrev-4023	1279	4	.	.	PUNCT
inlawrev-4023	1280	1	mat	mat	NOUN
inlawrev-4023	1280	2	545	545	NUM
inlawrev-4023	1280	3	-	-	SYM
inlawrev-4023	1280	4	46	46	NUM
inlawrev-4023	1280	5	.	.	PUNCT
inlawrev-4023	1281	1	526	526	NUM
inlawrev-4023	1281	2	.	.	PUNCT
inlawrev-4023	1282	1	i	i	PRON
inlawrev-4023	1282	2	d.	d.	PROPN
inlawrev-4023	1282	3	at	at	ADP
inlawrev-4023	1282	4	546	546	NUM
inlawrev-4023	1282	5	(	(	PUNCT
inlawrev-4023	1282	6	citing	cite	VERB
inlawrev-4023	1282	7	collins	collins	PROPN
inlawrev-4023	1282	8	v.	v.	PROPN
inlawrev-4023	1282	9	covenant	covenant	PROPN
inlawrev-4023	1282	10	mut	mut	PROPN
inlawrev-4023	1282	11	.	.	PUNCT
inlawrev-4023	1283	1	ins	ins	PROPN
inlawrev-4023	1283	2	.	.	PUNCT
inlawrev-4023	1283	3	co.	co.	PROPN
inlawrev-4023	1283	4	,	,	PUNCT
inlawrev-4023	1283	5	644	644	NUM
inlawrev-4023	1283	6	n.e.2d	n.e.2d	NOUN
inlawrev-4023	1283	7	1	1	NUM
inlawrev-4023	1283	8	16	16	NUM
inlawrev-4023	1283	9	(	(	PUNCT
inlawrev-4023	1283	10	ind	ind	PROPN
inlawrev-4023	1283	11	.	.	PROPN
inlawrev-4023	1283	12	1994	1994	NUM
inlawrev-4023	1283	13	)	)	PUNCT
inlawrev-4023	1283	14	)	)	PUNCT
inlawrev-4023	1283	15	.	.	PUNCT
inlawrev-4023	1284	1	527	527	NUM
inlawrev-4023	1284	2	.	.	PUNCT
inlawrev-4023	1285	1	i	i	PRON
inlawrev-4023	1285	2	d.	d.	PROPN
inlawrev-4023	1285	3	(	(	PUNCT
inlawrev-4023	1285	4	quoting	quote	VERB
inlawrev-4023	1285	5	griffin	griffin	PROPN
inlawrev-4023	1285	6	v.	v.	ADP
inlawrev-4023	1285	7	state	state	PROPN
inlawrev-4023	1285	8	,	,	PUNCT
inlawrev-4023	1285	9	763	763	NUM
inlawrev-4023	1285	10	n.e.2d	n.e.2d	NOUN
inlawrev-4023	1285	11	450	450	NUM
inlawrev-4023	1285	12	,	,	PUNCT
inlawrev-4023	1285	13	450	450	NUM
inlawrev-4023	1285	14	-	-	SYM
inlawrev-4023	1285	15	51	51	NUM
inlawrev-4023	1285	16	(	(	PUNCT
inlawrev-4023	1285	17	ind	ind	NOUN
inlawrev-4023	1285	18	.	.	PUNCT
inlawrev-4023	1285	19	2002	2002	NUM
inlawrev-4023	1285	20	)	)	PUNCT
inlawrev-4023	1285	21	)	)	PUNCT
inlawrev-4023	1285	22	.	.	PUNCT
inlawrev-4023	1286	1	528	528	NUM
inlawrev-4023	1286	2	.	.	PUNCT
inlawrev-4023	1287	1	i	i	PRON
inlawrev-4023	1287	2	d	d	PROPN
inlawrev-4023	1287	3	(	(	PUNCT
inlawrev-4023	1287	4	citing	cite	VERB
inlawrev-4023	1287	5	griffin	griffin	NOUN
inlawrev-4023	1287	6	,	,	PUNCT
inlawrev-4023	1287	7	763	763	NUM
inlawrev-4023	1287	8	n.e.2d	n.e.2d	NOUN
inlawrev-4023	1287	9	at	at	ADP
inlawrev-4023	1287	10	450	450	NUM
inlawrev-4023	1287	11	-	-	SYM
inlawrev-4023	1287	12	51	51	NUM
inlawrev-4023	1287	13	)	)	PUNCT
inlawrev-4023	1287	14	.	.	PUNCT
inlawrev-4023	1288	1	529	529	X
inlawrev-4023	1288	2	.	.	PUNCT
inlawrev-4023	1289	1	i	i	PRON
inlawrev-4023	1289	2	d.	d.	PROPN
inlawrev-4023	1289	3	530	530	NUM
inlawrev-4023	1289	4	.	.	PUNCT
inlawrev-4023	1290	1	i	i	PRON
inlawrev-4023	1290	2	d.	d.	PROPN
inlawrev-4023	1290	3	531	531	NUM
inlawrev-4023	1290	4	.	.	PUNCT
inlawrev-4023	1291	1	i	i	PRON
inlawrev-4023	1291	2	d.	d.	PROPN
inlawrev-4023	1291	3	532	532	NUM
inlawrev-4023	1291	4	.	.	PUNCT
inlawrev-4023	1292	1	i	i	PRON
inlawrev-4023	1292	2	d.	d.	PROPN
inlawrev-4023	1292	3	533	533	NUM
inlawrev-4023	1292	4	.	.	PUNCT
inlawrev-4023	1293	1	i	i	PRON
inlawrev-4023	1293	2	d	d	PROPN
inlawrev-4023	1293	3	534	534	NUM
inlawrev-4023	1293	4	.	.	PUNCT
inlawrev-4023	1294	1	i	i	PRON
inlawrev-4023	1294	2	d.	d.	PROPN
inlawrev-4023	1294	3	(	(	PUNCT
inlawrev-4023	1294	4	citing	cite	VERB
inlawrev-4023	1294	5	smith	smith	PROPN
inlawrev-4023	1294	6	v.	v.	PROPN
inlawrev-4023	1294	7	deem	deem	PROPN
inlawrev-4023	1294	8	,	,	PUNCT
inlawrev-4023	1294	9	834	834	NUM
inlawrev-4023	1294	10	n.e.2d	n.e.2d	NOUN
inlawrev-4023	1294	11	1	1	NUM
inlawrev-4023	1294	12	100	100	NUM
inlawrev-4023	1294	13	,	,	PUNCT
inlawrev-4023	1294	14	1	1	NUM
inlawrev-4023	1294	15	109	109	NUM
inlawrev-4023	1294	16	-	-	SYM
inlawrev-4023	1294	17	10	10	NUM
inlawrev-4023	1294	18	(	(	PUNCT
inlawrev-4023	1294	19	ind	ind	NOUN
inlawrev-4023	1294	20	.	.	PUNCT
inlawrev-4023	1295	1	ct	ct	PROPN
inlawrev-4023	1295	2	.	.	PUNCT
inlawrev-4023	1296	1	app	app	PROPN
inlawrev-4023	1296	2	.	.	PROPN
inlawrev-4023	1296	3	2005	2005	NUM
inlawrev-4023	1296	4	)	)	PUNCT
inlawrev-4023	1296	5	)	)	PUNCT
inlawrev-4023	1296	6	.	.	PUNCT
inlawrev-4023	1297	1	1	1	NUM
inlawrev-4023	1297	2	262	262	NUM
inlawrev-4023	1297	3	indiana	indiana	PROPN
inlawrev-4023	1297	4	law	law	PROPN
inlawrev-4023	1297	5	review	review	NOUN
inlawrev-4023	1297	6	[	[	X
inlawrev-4023	1297	7	vol	vol	NOUN
inlawrev-4023	1297	8	.	.	PUNCT
inlawrev-4023	1298	1	42	42	NUM
inlawrev-4023	1298	2	:	:	SYM
inlawrev-4023	1298	3	1	1	NUM
inlawrev-4023	1298	4	2	2	NUM
inlawrev-4023	1298	5	1	1	NUM
inlawrev-4023	1298	6	5	5	NUM
inlawrev-4023	1298	7	the	the	DET
inlawrev-4023	1298	8	issue	issue	NOUN
inlawrev-4023	1298	9	of	of	ADP
inlawrev-4023	1298	10	when	when	SCONJ
inlawrev-4023	1298	11	the	the	DET
inlawrev-4023	1298	12	department	department	NOUN
inlawrev-4023	1298	13	's	's	PART
inlawrev-4023	1298	14	period	period	NOUN
inlawrev-4023	1298	15	for	for	ADP
inlawrev-4023	1298	16	fiung	fiung	NOUN
inlawrev-4023	1298	17	its	its	PRON
inlawrev-4023	1298	18	notice	notice	NOUN
inlawrev-4023	1298	19	of	of	ADP
inlawrev-4023	1298	20	appeal	appeal	NOUN
inlawrev-4023	1298	21	commenced	commence	VERB
inlawrev-4023	1298	22	,	,	PUNCT
inlawrev-4023	1298	23	however	however	ADV
inlawrev-4023	1298	24	,	,	PUNCT
inlawrev-4023	1298	25	was	be	AUX
inlawrev-4023	1298	26	not	not	PART
inlawrev-4023	1298	27	the	the	DET
inlawrev-4023	1298	28	issue	issue	NOUN
inlawrev-4023	1298	29	that	that	SCONJ
inlawrev-4023	1298	30	the	the	DET
inlawrev-4023	1298	31	estate	estate	NOUN
inlawrev-4023	1298	32	presented	present	VERB
inlawrev-4023	1298	33	to	to	ADP
inlawrev-4023	1298	34	this	this	DET
inlawrev-4023	1298	35	court	court	NOUN
inlawrev-4023	1298	36	on	on	ADP
inlawrev-4023	1298	37	cross	cross	NOUN
inlawrev-4023	1298	38	-	-	NOUN
inlawrev-4023	1298	39	appeal	appeal	NOUN
inlawrev-4023	1298	40	.	.	PUNCT
inlawrev-4023	1299	1	rather	rather	ADV
inlawrev-4023	1299	2	,	,	PUNCT
inlawrev-4023	1299	3	the	the	DET
inlawrev-4023	1299	4	issue	issue	NOUN
inlawrev-4023	1299	5	the	the	DET
inlawrev-4023	1299	6	estate	estate	NOUN
inlawrev-4023	1299	7	presented	present	VERB
inlawrev-4023	1299	8	to	to	ADP
inlawrev-4023	1299	9	this	this	DET
inlawrev-4023	1299	10	court	court	NOUN
inlawrev-4023	1299	11	on	on	ADP
inlawrev-4023	1299	12	cross	cross	ADJ
inlawrev-4023	1299	13	-	-	ADJ
inlawrev-4023	1299	14	appeal	appeal	NOUN
inlawrev-4023	1299	15	was	be	AUX
inlawrev-4023	1299	16	whether	whether	SCONJ
inlawrev-4023	1299	17	the	the	DET
inlawrev-4023	1299	18	probate	probate	NOUN
inlawrev-4023	1299	19	court	court	NOUN
inlawrev-4023	1299	20	properly	properly	ADV
inlawrev-4023	1299	21	granted	grant	VERB
inlawrev-4023	1299	22	the	the	DET
inlawrev-4023	1299	23	department	department	NOUN
inlawrev-4023	1299	24	additional	additional	ADJ
inlawrev-4023	1299	25	time	time	NOUN
inlawrev-4023	1299	26	to	to	PART
inlawrev-4023	1299	27	file	file	VERB
inlawrev-4023	1299	28	its	its	PRON
inlawrev-4023	1299	29	notice	notice	NOUN
inlawrev-4023	1299	30	of	of	ADP
inlawrev-4023	1299	31	appeal	appeal	NOUN
inlawrev-4023	1299	32	despite	despite	SCONJ
inlawrev-4023	1299	33	the	the	DET
inlawrev-4023	1299	34	fact	fact	NOUN
inlawrev-4023	1299	35	that	that	SCONJ
inlawrev-4023	1299	36	it	it	PRON
inlawrev-4023	1299	37	had	have	AUX
inlawrev-4023	1299	38	obtained	obtain	VERB
inlawrev-4023	1299	39	actual	actual	ADJ
inlawrev-4023	1299	40	knowledge	knowledge	NOUN
inlawrev-4023	1299	41	of	of	ADP
inlawrev-4023	1299	42	the	the	DET
inlawrev-4023	1299	43	judgment	judgment	NOUN
inlawrev-4023	1299	44	before	before	SCONJ
inlawrev-4023	1299	45	it	it	PRON
inlawrev-4023	1299	46	was	be	AUX
inlawrev-4023	1299	47	entered	enter	VERB
inlawrev-4023	1299	48	into	into	ADP
inlawrev-4023	1299	49	the	the	DET
inlawrev-4023	1299	50	rjo.^^^	rjo.^^^	NOUN
inlawrev-4023	1299	51	because	because	SCONJ
inlawrev-4023	1299	52	the	the	DET
inlawrev-4023	1299	53	tax	tax	NOUN
inlawrev-4023	1299	54	court	court	NOUN
inlawrev-4023	1299	55	treated	treat	VERB
inlawrev-4023	1299	56	the	the	DET
inlawrev-4023	1299	57	issues	issue	NOUN
inlawrev-4023	1299	58	separately	separately	ADV
inlawrev-4023	1299	59	in	in	ADP
inlawrev-4023	1299	60	miller	miller	PROPN
inlawrev-4023	1299	61	/	/	PUNCT
inlawrev-4023	1299	62	,	,	PUNCT
inlawrev-4023	1299	63	and	and	CCONJ
inlawrev-4023	1299	64	only	only	ADV
inlawrev-4023	1299	65	considered	consider	VERB
inlawrev-4023	1299	66	whether	whether	SCONJ
inlawrev-4023	1299	67	additional	additional	ADJ
inlawrev-4023	1299	68	time	time	NOUN
inlawrev-4023	1299	69	was	be	AUX
inlawrev-4023	1299	70	proper	proper	ADJ
inlawrev-4023	1299	71	,	,	PUNCT
inlawrev-4023	1299	72	miller	miller	PROPN
inlawrev-4023	1299	73	i	i	PRON
inlawrev-4023	1299	74	did	do	AUX
inlawrev-4023	1299	75	not	not	PART
inlawrev-4023	1299	76	alter	alter	VERB
inlawrev-4023	1299	77	the	the	DET
inlawrev-4023	1299	78	manner	manner	NOUN
inlawrev-4023	1299	79	in	in	ADP
inlawrev-4023	1299	80	which	which	PRON
inlawrev-4023	1299	81	the	the	DET
inlawrev-4023	1299	82	appellate	appellate	ADJ
inlawrev-4023	1299	83	time	time	NOUN
inlawrev-4023	1299	84	clock	clock	PROPN
inlawrev-4023	1299	85	commences.^^^	commences.^^^	VERB
inlawrev-4023	1299	86	the	the	DET
inlawrev-4023	1299	87	tax	tax	NOUN
inlawrev-4023	1299	88	court	court	NOUN
inlawrev-4023	1299	89	also	also	ADV
inlawrev-4023	1299	90	disagreed	disagree	VERB
inlawrev-4023	1299	91	with	with	ADP
inlawrev-4023	1299	92	the	the	DET
inlawrev-4023	1299	93	department	department	NOUN
inlawrev-4023	1299	94	's	's	PART
inlawrev-4023	1299	95	argument	argument	NOUN
inlawrev-4023	1299	96	that	that	SCONJ
inlawrev-4023	1299	97	miller	miller	PROPN
inlawrev-4023	1299	98	i	i	PRON
inlawrev-4023	1299	99	conflicted	conflict	VERB
inlawrev-4023	1299	100	with	with	ADP
inlawrev-4023	1299	101	collinsp^	collinsp^	PROPN
inlawrev-4023	1299	102	collins	collin	NOUN
inlawrev-4023	1299	103	established	establish	VERB
inlawrev-4023	1299	104	that	that	SCONJ
inlawrev-4023	1299	105	indiana	indiana	PROPN
inlawrev-4023	1299	106	trial	trial	NOUN
inlawrev-4023	1299	107	rule	rule	NOUN
inlawrev-4023	1299	108	72(e	72(e	NUM
inlawrev-4023	1299	109	)	)	PUNCT
inlawrev-4023	1299	110	was	be	AUX
inlawrev-4023	1299	111	the	the	DET
inlawrev-4023	1299	112	"	"	PUNCT
inlawrev-4023	1299	113	sole	sole	ADJ
inlawrev-4023	1299	114	vehicle	vehicle	NOUN
inlawrev-4023	1299	115	"	"	PUNCT
inlawrev-4023	1299	116	for	for	SCONJ
inlawrev-4023	1299	117	a	a	DET
inlawrev-4023	1299	118	party	party	NOUN
inlawrev-4023	1299	119	to	to	PART
inlawrev-4023	1299	120	obtain	obtain	VERB
inlawrev-4023	1299	121	an	an	DET
inlawrev-4023	1299	122	extension	extension	NOUN
inlawrev-4023	1299	123	of	of	ADP
inlawrev-4023	1299	124	time	time	NOUN
inlawrev-4023	1299	125	to	to	PART
inlawrev-4023	1299	126	file	file	VERB
inlawrev-4023	1299	127	a	a	DET
inlawrev-4023	1299	128	notice	notice	NOUN
inlawrev-4023	1299	129	of	of	ADP
inlawrev-4023	1299	130	appeal.^^^	appeal.^^^	PROPN
inlawrev-4023	1299	131	the	the	DET
inlawrev-4023	1299	132	department	department	NOUN
inlawrev-4023	1299	133	argued	argue	VERB
inlawrev-4023	1299	134	that	that	SCONJ
inlawrev-4023	1299	135	all	all	PRON
inlawrev-4023	1299	136	it	it	PRON
inlawrev-4023	1299	137	was	be	AUX
inlawrev-4023	1299	138	required	require	VERB
inlawrev-4023	1299	139	to	to	PART
inlawrev-4023	1299	140	show	show	VERB
inlawrev-4023	1299	141	under	under	ADP
inlawrev-4023	1299	142	collins	collins	PROPN
inlawrev-4023	1299	143	is	be	AUX
inlawrev-4023	1299	144	that	that	SCONJ
inlawrev-4023	1299	145	the	the	DET
inlawrev-4023	1299	146	probate	probate	NOUN
inlawrev-4023	1299	147	court	court	NOUN
inlawrev-4023	1299	148	's	's	PART
inlawrev-4023	1299	149	ccs	ccs	NOUN
inlawrev-4023	1299	150	did	do	AUX
inlawrev-4023	1299	151	not	not	PART
inlawrev-4023	1299	152	show	show	VERB
inlawrev-4023	1299	153	that	that	SCONJ
inlawrev-4023	1299	154	the	the	DET
inlawrev-4023	1299	155	judgment	judgment	NOUN
inlawrev-4023	1299	156	had	have	AUX
inlawrev-4023	1299	157	been	be	AUX
inlawrev-4023	1299	158	mailed	mail	VERB
inlawrev-4023	1299	159	to	to	ADP
inlawrev-4023	1299	160	the	the	DET
inlawrev-4023	1299	161	department.^^^	department.^^^	PROPN
inlawrev-4023	1299	162	the	the	DET
inlawrev-4023	1299	163	tax	tax	NOUN
inlawrev-4023	1299	164	court	court	NOUN
inlawrev-4023	1299	165	said	say	VERB
inlawrev-4023	1299	166	:	:	PUNCT
inlawrev-4023	1299	167	[	[	X
inlawrev-4023	1299	168	t]he	t]he	X
inlawrev-4023	1299	169	department	department	NOUN
inlawrev-4023	1299	170	's	's	PART
inlawrev-4023	1299	171	construction	construction	NOUN
inlawrev-4023	1299	172	of	of	ADP
inlawrev-4023	1299	173	indiana	indiana	PROPN
inlawrev-4023	1299	174	trial	trial	PROPN
inlawrev-4023	1299	175	rule	rule	NOUN
inlawrev-4023	1299	176	72(e	72(e	NUM
inlawrev-4023	1299	177	)	)	PUNCT
inlawrev-4023	1299	178	invites	invite	VERB
inlawrev-4023	1299	179	the	the	DET
inlawrev-4023	1299	180	court	court	NOUN
inlawrev-4023	1299	181	to	to	PART
inlawrev-4023	1299	182	ignore	ignore	VERB
inlawrev-4023	1299	183	the	the	DET
inlawrev-4023	1299	184	portions	portion	NOUN
inlawrev-4023	1299	185	of	of	ADP
inlawrev-4023	1299	186	the	the	DET
inlawrev-4023	1299	187	rule	rule	NOUN
inlawrev-4023	1299	188	referring	refer	VERB
inlawrev-4023	1299	189	to	to	ADP
inlawrev-4023	1299	190	good	good	ADJ
inlawrev-4023	1299	191	cause	cause	NOUN
inlawrev-4023	1299	192	,	,	PUNCT
inlawrev-4023	1299	193	lack	lack	NOUN
inlawrev-4023	1299	194	of	of	ADP
inlawrev-4023	1299	195	actual	actual	ADJ
inlawrev-4023	1299	196	knowledge	knowledge	NOUN
inlawrev-4023	1299	197	of	of	ADP
inlawrev-4023	1299	198	the	the	DET
inlawrev-4023	1299	199	judgment	judgment	NOUN
inlawrev-4023	1299	200	,	,	PUNCT
inlawrev-4023	1299	201	and	and	CCONJ
inlawrev-4023	1299	202	reliance	reliance	NOUN
inlawrev-4023	1299	203	upon	upon	SCONJ
inlawrev-4023	1299	204	incorrect	incorrect	ADJ
inlawrev-4023	1299	205	representations	representation	NOUN
inlawrev-4023	1299	206	by	by	ADP
inlawrev-4023	1299	207	court	court	NOUN
inlawrev-4023	1299	208	personnel	personnel	NOUN
inlawrev-4023	1299	209	.	.	PUNCT
inlawrev-4023	1300	1	those	those	DET
inlawrev-4023	1300	2	portions	portion	NOUN
inlawrev-4023	1300	3	of	of	ADP
inlawrev-4023	1300	4	the	the	DET
inlawrev-4023	1300	5	rule	rule	NOUN
inlawrev-4023	1300	6	reflect	reflect	VERB
inlawrev-4023	1300	7	what	what	PRON
inlawrev-4023	1300	8	the	the	DET
inlawrev-4023	1300	9	rule	rule	NOUN
inlawrev-4023	1300	10	intends	intend	VERB
inlawrev-4023	1300	11	to	to	PART
inlawrev-4023	1300	12	prevent	prevent	VERB
inlawrev-4023	1300	13	—	—	PUNCT
inlawrev-4023	1300	14	the	the	DET
inlawrev-4023	1300	15	"	"	PUNCT
inlawrev-4023	1300	16	forfeiture	forfeiture	NOUN
inlawrev-4023	1300	17	of	of	ADP
inlawrev-4023	1300	18	appellate	appellate	ADJ
inlawrev-4023	1300	19	rights	right	NOUN
inlawrev-4023	1300	20	due	due	ADP
inlawrev-4023	1300	21	to	to	ADP
inlawrev-4023	1300	22	expiration	expiration	NOUN
inlawrev-4023	1300	23	oftime	oftime	NOUN
inlawrev-4023	1300	24	caused	cause	VERB
inlawrev-4023	1300	25	by	by	ADP
inlawrev-4023	1300	26	[	[	X
inlawrev-4023	1300	27	an	an	X
inlawrev-4023	1300	28	]	]	X
inlawrev-4023	1300	29	attorney	attorney	NOUN
inlawrev-4023	1300	30	'	'	PART
inlawrev-4023	1300	31	s	s	PART
inlawrev-4023	1300	32	ignorance	ignorance	NOUN
inlawrev-4023	1300	33	ofthe	ofthe	ADJ
inlawrev-4023	1300	34	existence	existence	NOUN
inlawrev-4023	1300	35	of	of	ADP
inlawrev-4023	1300	36	a	a	DET
inlawrev-4023	1300	37	ruling	ruling	NOUN
inlawrev-4023	1300	38	or	or	CCONJ
inlawrev-4023	1300	39	order	order	NOUN
inlawrev-4023	1300	40	.	.	PUNCT
inlawrev-4023	1301	1	"^'^^	"^'^^	ADJ
inlawrev-4023	1301	2	because	because	SCONJ
inlawrev-4023	1301	3	the	the	DET
inlawrev-4023	1301	4	miller	miller	NOUN
inlawrev-4023	1301	5	i	i	PRON
inlawrev-4023	1301	6	court	court	NOUN
inlawrev-4023	1301	7	determined	determine	VERB
inlawrev-4023	1301	8	that	that	SCONJ
inlawrev-4023	1301	9	the	the	DET
inlawrev-4023	1301	10	department	department	NOUN
inlawrev-4023	1301	11	had	have	VERB
inlawrev-4023	1301	12	actual	actual	ADJ
inlawrev-4023	1301	13	knowledge	knowledge	NOUN
inlawrev-4023	1301	14	of	of	ADP
inlawrev-4023	1301	15	the	the	DET
inlawrev-4023	1301	16	judgment	judgment	NOUN
inlawrev-4023	1301	17	of	of	ADP
inlawrev-4023	1301	18	the	the	DET
inlawrev-4023	1301	19	probate	probate	NOUN
inlawrev-4023	1301	20	court	court	NOUN
inlawrev-4023	1301	21	,	,	PUNCT
inlawrev-4023	1301	22	the	the	DET
inlawrev-4023	1301	23	tax	tax	NOUN
inlawrev-4023	1301	24	court	court	NOUN
inlawrev-4023	1301	25	rejected	reject	VERB
inlawrev-4023	1301	26	the	the	DET
inlawrev-4023	1301	27	department	department	NOUN
inlawrev-4023	1301	28	's	's	PART
inlawrev-4023	1301	29	interpretation	interpretation	NOUN
inlawrev-4023	1301	30	of	of	ADP
inlawrev-4023	1301	31	trial	trial	NOUN
inlawrev-4023	1301	32	rule	rule	NOUN
inlawrev-4023	1301	33	72(e).^^	72(e).^^	NOUN
inlawrev-4023	1301	34	'	'	PART
inlawrev-4023	1301	35	535	535	NUM
inlawrev-4023	1301	36	.	.	PUNCT
inlawrev-4023	1302	1	i	i	PRON
inlawrev-4023	1302	2	d.	d.	PROPN
inlawrev-4023	1302	3	536	536	NUM
inlawrev-4023	1302	4	.	.	PUNCT
inlawrev-4023	1303	1	i	i	PRON
inlawrev-4023	1303	2	d.	d.	PROPN
inlawrev-4023	1303	3	537	537	NUM
inlawrev-4023	1303	4	.	.	PUNCT
inlawrev-4023	1304	1	/^.	/^.	PUNCT
inlawrev-4023	1304	2	at	at	ADP
inlawrev-4023	1304	3	547	547	NUM
inlawrev-4023	1304	4	.	.	PUNCT
inlawrev-4023	1305	1	538	538	NUM
inlawrev-4023	1305	2	.	.	PUNCT
inlawrev-4023	1306	1	i	i	PRON
inlawrev-4023	1306	2	d.	d.	PROPN
inlawrev-4023	1306	3	(	(	PUNCT
inlawrev-4023	1306	4	citing	cite	VERB
inlawrev-4023	1306	5	collins	collins	PROPN
inlawrev-4023	1306	6	v.	v.	PROPN
inlawrev-4023	1306	7	covenant	covenant	PROPN
inlawrev-4023	1306	8	mut	mut	PROPN
inlawrev-4023	1306	9	.	.	PUNCT
inlawrev-4023	1307	1	ins	ins	PROPN
inlawrev-4023	1307	2	.	.	PUNCT
inlawrev-4023	1307	3	co.	co.	PROPN
inlawrev-4023	1307	4	,	,	PUNCT
inlawrev-4023	1307	5	644	644	NUM
inlawrev-4023	1307	6	n.e.2d	n.e.2d	NOUN
inlawrev-4023	1307	7	116	116	NUM
inlawrev-4023	1307	8	,	,	PUNCT
inlawrev-4023	1307	9	1	1	NUM
inlawrev-4023	1307	10	17	17	NUM
inlawrev-4023	1307	11	(	(	PUNCT
inlawrev-4023	1307	12	ind	ind	NOUN
inlawrev-4023	1307	13	.	.	PROPN
inlawrev-4023	1307	14	1994	1994	NUM
inlawrev-4023	1307	15	)	)	PUNCT
inlawrev-4023	1307	16	)	)	PUNCT
inlawrev-4023	1307	17	.	.	PUNCT
inlawrev-4023	1308	1	539	539	X
inlawrev-4023	1308	2	.	.	PUNCT
inlawrev-4023	1309	1	i	i	PRON
inlawrev-4023	1309	2	d.	d.	PROPN
inlawrev-4023	1309	3	540	540	NUM
inlawrev-4023	1309	4	.	.	PUNCT
inlawrev-4023	1310	1	i	i	PRON
inlawrev-4023	1310	2	d.	d.	PROPN
inlawrev-4023	1310	3	(	(	PUNCT
inlawrev-4023	1310	4	quoting	quote	VERB
inlawrev-4023	1310	5	markle	markle	PROPN
inlawrev-4023	1310	6	v.	v.	PROPN
inlawrev-4023	1310	7	ind	ind	PROPN
inlawrev-4023	1310	8	.	.	PUNCT
inlawrev-4023	1311	1	state	state	NOUN
inlawrev-4023	1311	2	teachers	teacher	NOUN
inlawrev-4023	1311	3	ass'n	ass'n	PROPN
inlawrev-4023	1311	4	,	,	PUNCT
inlawrev-4023	1311	5	514	514	NUM
inlawrev-4023	1311	6	n.e.2d	n.e.2d	NOUN
inlawrev-4023	1311	7	612	612	NUM
inlawrev-4023	1311	8	,	,	PUNCT
inlawrev-4023	1311	9	613	613	NUM
inlawrev-4023	1311	10	(	(	PUNCT
inlawrev-4023	1311	11	ind	ind	NOUN
inlawrev-4023	1311	12	.	.	PUNCT
inlawrev-4023	1311	13	1987	1987	NUM
inlawrev-4023	1311	14	)	)	PUNCT
inlawrev-4023	1311	15	)	)	PUNCT
inlawrev-4023	1311	16	.	.	PUNCT
inlawrev-4023	1312	1	541	541	NUM
inlawrev-4023	1312	2	.	.	PUNCT
inlawrev-4023	1313	1	i	i	PRON
inlawrev-4023	1313	2	d.	d.	PROPN