On June 14, 2018, the Department issued a Notice of Assessment of Taxes and Demand for Payment to the Taxpayer for weight distance tax reporting periods beginning January 1, 2011 and ending September 30, 2017. The assessment included tax, civil penalty, interest, and underreporting penalty. The Taxpayer argues that the Department denied application of one-way haul mill rate and that the Department assessed additional miles that were not required to be reported. The Department argued that during the audit no applications, records, or statements were provided to show entitlement to the one-way haul mill rate. The Department assessed the Taxpayer based on the quarterly odometer readings reported. The Hearing Officer determined that the Taxpayer is liable for the tax, penalty, and interest on the assessment and that the protest is denied.