Zoeller v. Aisin USA Manufacturing, Inc.Annotate this Case
The Indiana Attorney General (AG) sought to recover a tax refund issued to Aisin USA Manufacturing, Inc. (Aisin) at the Superior Court. The AG appealed the court’s decision in favor of Aisin, arguing that because it was a tax matter, the Superior Court did not have jurisdiction to hear matters that “arose under” the state tax laws. Upon review, the Supreme Court held that the case could proceed in the Superior Court. The Court found that despite the AG’s characterization of the case, the refund was a result of accounting and clerical errors within the Department of Revenue that were wholly unrelated to any interpretation or application of tax law. The Court remanded the case for further proceedings in Superior Court.