State, Department of Revenue v. American Motorists' Insurance

MILLER, Presiding Judge.

Defendant-Appellant State of Indiana, Department of Revenue (State) appeals from a summary judgment awarding American Motorists’ Insurance Company (American Motorists’) one thousand five hundred thirty-five dollars and eighty-nine cents ($1,535.89) and costs. This amount represented interest on a refund to American Motorists’ of motor fuel use tax. We affirm the monetary award. However, we remand to allow American Motorists’ to recover its costs but without assessing these costs against the State.

Essentially all the facts pertinent to this complaint were either…