§ 6-8.1-15-21 — Customer remedies

Indiana § 6-8.1-15-21

• Jurisdiction: Indiana
• Art. 8.1: DEPARTMENT OF STATE REVENUE; TAX
• Ch. 15: Taxing Situs of Mobile Telecommunications Service

Text

(a) If a customer believes that an amount of
tax, charge, or fee or an assignment of place of primary use or taxing
jurisdiction included on a bill under this chapter is erroneous, the
customer shall notify the home service provider in writing. The
customer shall include in the written notification the street address for
the customer's place of primary use, the account name and number for
which the customer seeks a correction, a description of the error
asserted by the customer, and any other information that the home
service provider reasonably requires to process the request.
(b) Within sixty (60) days after receiving a notice under this section,
the home service provider shall review its records to determine the
customer's taxing jurisdiction. If the review shows that the amount of
tax, charge, or fee or assignment of place of primary use or taxing
jurisdiction is in error, the home service provider shall correct the error
and refund or credit the amount of tax, charge, or fee erroneously
collected from the customer for a period of up to two (2) years. If the
review shows that the amount of tax, charge, or fee or assignment of
place of primary use or taxing jurisdiction is correct, the home service
provider shall provide a written explanation to the customer.
(c) The procedures set forth in this section are the first course of
remedy available to a customer seeking correction of assignment of
place of primary use or taxing jurisdiction, or a refund of or other
compensation for taxes, charges, or fees erroneously collected by the
home service provider. No cause of action based upon a dispute arising
from the collection of any such taxes, charges, or fees shall accrue until
a customer has exhausted the remedies set forth in this section.

Legislative History

As added by P.L.104-2002, SEC.2.