Statutes, codes, and regulations
Indiana Code
Title 6 - TAXATIONArticle 6 - MOTOR FUEL AND VEHICLE EXCISE TAXES
Chapter 1.1 - GASOLINE TAX
Section 6-6-1.1-1206 - Suit against state to resolve tax dispute; jurisdiction; limitation

Ind. Code § 6-6-1.1-1206

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Current through P.L. 171-2024
Section 6-6-1.1-1206 - Suit against state to resolve tax dispute; jurisdiction; limitation

A person who claims that any gasoline tax, penalty, or interest was erroneously or illegally collected, or that a refund was wrongfully denied may initiate a suit against the state. The tax court has original jurisdiction of the suit, which must be commenced within three (3) years from:

(1) the date of payment of the tax, penalty, or interest; or
(2) the date of final rejection by the administrator of a refund claim.

IC 6-6-1.1-1206

As added by Acts1979 , P.L. 79, SEC.1. Amended by Acts1979 , P.L. 71, SEC.16; Acts1980 , P.L. 51, SEC.52; P.L. 291-1985, SEC.9.