§ 6-6-4.1-7.1 — Class action for refund of tax; prerequisites

Indiana § 6-6-4.1-7.1

• Jurisdiction: Indiana
• Art. 6: MOTOR FUEL AND VEHICLE EXCISE TAXES
• Ch. 4.1: Motor Carrier Fuel Tax

Text

1. A class action for the refund of a tax subject
to this chapter may not be maintained in any court, including the
Indiana tax court, on behalf of any person who has not complied with
the requirements of section 7 of this chapter before the certification of
a class. A refund of taxes to a member of a class in a class action is
subject to the time limits set forth in section 7 of this chapter based on
the time the class member filed the required claim for refund with the
department.

Legislative History

As added by P.L.60-1990, SEC.5. Amended by P.L.1-1991, SEC.66.