Indiana Statutes

§ 33-26-3-1 — Limited jurisdiction; exclusive jurisdiction

Indiana § 33-26-3-1
JurisdictionIndiana
Art. 26TAX COURT
Ch. 3Jurisdiction and Venue

This text of Indiana § 33-26-3-1 (Limited jurisdiction; exclusive jurisdiction) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Ind. Code § 33-26-3-1 (2026).

Text

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

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Legislative History

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

Nearby Sections

15
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Bluebook (online)
Indiana § 33-26-3-1, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/33-26-3-1.