| http://www.w3.org/ns/prov#value | - A case ??arises under?? Indiana tax law if: ??(1) an Indiana tax statute creates the right of action; or (2) the case principally involves collection of a tax or defenses to that collection.?? Lake County Council v. State Bd. of Tax Comm??rs, 706 N.E.2d 270, 274 (Ind.
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