ORDER ON RESPONDENT'S MOTION TO DISMISS
FISHER, Senior Judge.
J.S. Marten, Inc., Janice S. Marten, and Christopher M. Marten (the Martens) have appealed the Indiana Department of State Revenue's denial of their claim for a refund of sales tax remitted for the 2004, 2005, and 2006 tax years ("the years at issue"). The matter, currently...
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