Ind. Code § 33-26-3-1

Current through P.L. 171-2024

Section 33-26-3-1 - Limited jurisdiction; exclusive jurisdiction

The tax court is a court of limited jurisdiction. The tax court has exclusive jurisdiction over any case that arises under the tax laws of Indiana and that is an initial appeal of a final determination made by:

(1) the department of state revenue with respect to a listed tax (as defined in IC 6-8.1-1-1); or

(2) the Indiana board of tax review.

IC 33-26-3-1

Pre-2004 Recodification Citation: 33-3-5-2.

As added by P.L. 98-2004, SEC.5.