§ 33-26-6-2 — Tax appeal or injunction; injunction pending appeal

Indiana § 33-26-6-2

• Jurisdiction: Indiana
• Art. 26: TAX COURT
• Ch. 6: Appellate Review; Rules and Procedures

Text

(a) A taxpayer who wishes to initiate an
original tax appeal must file a petition in the tax court to set aside the
final determination of the department of state revenue or the Indiana
board of tax review. If a taxpayer fails to comply with any statutory
requirement for the initiation of an original tax appeal, the tax court
does not have jurisdiction to hear the appeal.
(b) A taxpayer who wishes to enjoin the collection of a tax pending
the original tax appeal must file a petition with the tax court to enjoin
the collection of the tax. The petition must set forth a summary of:
(1) the issues that the petitioner will raise in the original tax
appeal; and
(2) the equitable considerations for which the tax court should
order the collection of the tax to be enjoined.
(c) After a hearing on the petition filed under subsection (b), the tax
court may enjoin the collection of the tax pending the original tax
appeal, if the tax court finds that:
(1) the issues raised by the original tax appeal are substantial;
(2) the petitioner has a reasonable opportunity to prevail in the
original tax appeal; and
(3) the equitable considerations favoring the enjoining of the
collection of the tax outweigh the state's interests in collecting the
tax pending the original tax appeal.
(d) This section does not apply to a final determination of the
Indiana gaming commission under IC 4-32.3.
(e) This section applies to a final determination made by the
department of state revenue concerning the gaming card excise tax
established under IC 4-32.3-10.
[Pre-2004 Recodification Citation: 33-3-5-11.]

Legislative History

As added by P.L.98-2004, SEC.5. Amended by P.L.91-2006, SEC.12; P.L.58-2019, SEC.29.