Ronald J. Morelock
Partner
Admissions

Bar Admissions

  • Indiana (1993)

Court Admission

  • All Indiana state and federal courts
Memberships
  • Truck Renting and Leasing Association, Member of the Government Relations and Security Committees
Attorney Profile

Ronald Morelock focuses on federal and state transportation-related tax issues and regulatory fees affecting fleets, business restructurings, and motor vehicle dealer licensing matters. Morelock concentrates on counseling transportation and leasing companies on a broad range of transportation-related tax, fee and regulatory fleet compliance matters, including:

  • State and local sales and use tax, lease tax, rental tax or vehicle excise, and titling tax
  • Nexus, sourcing and apportionment
  • Business privilege or gross receipts tax
  • Property and ad valorem taxes
  • Fuel taxes and licenses
  • State highway use and mileage taxes
  • IRP and IFTA compliance
  • Panning for opportunities (e.g. sales tax savings) in corporate or fleet restructurings
  • Federal retail excise tax and Form 2290
  • Audit defense, protests, and appeals
  • Voluntary disclosure agreements and

Since 2013, Morelock has served as an adjunct professor in the Transportation Law Seminar at the Indiana University Robert H. McKinney School of Law.

His previous experience includes counseling clients on multistate tax matters for Deloitte, conducting administrative hearings as a hearing officer for the Indiana Department of Revenue, Legal Division, and serving as a legal intern for the Internal Revenue Service, Office of District Counsel in Indianapolis.

Attorney Education
  • Indiana University School of Business – Bloomington, B.A.
  • Indiana University Robert H. McKinney School of Law, J.D.
Publications
Presentations
Admissions

Bar Admissions

  • Indiana (1993)

Court Admission

  • All Indiana state and federal courts
Memberships
  • Truck Renting and Leasing Association, Member of the Government Relations and Security Committees
Ronald J. Morelock
Ronald J. Morelock
Partner
Admissions

Bar Admissions

  • Indiana (1993)

Court Admission

  • All Indiana state and federal courts
Memberships
  • Truck Renting and Leasing Association, Member of the Government Relations and Security Committees
Attorney Profile

Ronald Morelock focuses on federal and state transportation-related tax issues and regulatory fees affecting fleets, business restructurings, and motor vehicle dealer licensing matters. Morelock concentrates on counseling transportation and leasing companies on a broad range of transportation-related tax, fee and regulatory fleet compliance matters, including:

  • State and local sales and use tax, lease tax, rental tax or vehicle excise, and titling tax
  • Nexus, sourcing and apportionment
  • Business privilege or gross receipts tax
  • Property and ad valorem taxes
  • Fuel taxes and licenses
  • State highway use and mileage taxes
  • IRP and IFTA compliance
  • Panning for opportunities (e.g. sales tax savings) in corporate or fleet restructurings
  • Federal retail excise tax and Form 2290
  • Audit defense, protests, and appeals
  • Voluntary disclosure agreements and

Since 2013, Morelock has served as an adjunct professor in the Transportation Law Seminar at the Indiana University Robert H. McKinney School of Law.

His previous experience includes counseling clients on multistate tax matters for Deloitte, conducting administrative hearings as a hearing officer for the Indiana Department of Revenue, Legal Division, and serving as a legal intern for the Internal Revenue Service, Office of District Counsel in Indianapolis.

Accolades
Attorney Education
  • Indiana University School of Business – Bloomington, B.A.
  • Indiana University Robert H. McKinney School of Law, J.D.
Publications
Presentations