General Motors Corp. v. Taylor

OPINION

REID, Chief Justice.

This case is before the Court on the complaint filed by General Motors Corporation seeking a refund of corporate excise taxes and the Commissioner of Revenue’s motion to dismiss. The chancellor found that the court did not have subject matter jurisdiction of the case and sustained the Commissioner’s motion.

The case involves a dispute between the Commissioner and the taxpayer regarding the procedure for judicial review of the Commissioner’s action denying the claim for refund. The Commissioner’s position, which was accepted by the trial court, is that the claim for…