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STATE EX REL. ZOELLER v. AISIN USA MFG.

No. 36A01-0909-CV-442.

926 N.E.2d 83 (2010)

STATE of Indiana, ex rel., Gregory F. ZOELLER, Attorney General of Indiana, Appellant-Plaintiff, v. AISIN USA MFG., INC., Appellee-Defendant.

Court of Appeals of Indiana.

April 27, 2010.

Attorney(s) appearing for the Case

Gregory F. Zoeller, Attorney General of Indiana, John S. Phillip, Jennifer E. Gauger, Deputy Attorneys General, Indianapolis, IN, Attorneys for Appellant.

Phillip R. Scaletta, Mark J. Richards, Edward P. Steegmann, Ice Miller LLP, Indianapolis, IN, Attorneys for Appellee.

OPINION

MATHIAS, Judge.

The State of Indiana, ex rel. Gregory F. Zoeller, Attorney General of Indiana ("the State"), filed suit in Jackson Superior Court seeking to recover funds the State claims were erroneously refunded by the Indiana Department of Revenue ("DOR") to Aisin U.S.A. Manufacturing, Inc. ("Aisin") as a result of Aisin's 2001 corporate income tax return. The trial court granted Aisin's motion to dismiss for lack of subject matter jurisdiction...

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