Indiana § 6-6-1.1-1206 Suit against state to resolve tax dispute; jurisdiction; limitation

Indiana Statutes

§ 6-6-1.1-1206 — Suit against state to resolve tax dispute; jurisdiction; limitation

Indiana § 6-6-1.1-1206

Art. 6MOTOR FUEL AND VEHICLE EXCISE TAXES

Ch. 1.1Gasoline Tax

This text of Indiana § 6-6-1.1-1206 (Suit against state to resolve tax dispute; jurisdiction; limitation) 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 § 6-6-1.1-1206 (2026).

Text

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. As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1979, P.L.71, SEC.16; Acts 1980, P.L.51, SEC.52; P.L.291-1985, SEC.9.

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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.
As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1979,
P.L.71, SEC.16; Acts 1980, P.L.51, SEC.52; P.L.291-1985,
SEC.9.