§ 6-8.1-9-7 — Class actions; requisites; time limits

Indiana § 6-8.1-9-7

• Jurisdiction: Indiana
• Art. 8.1: DEPARTMENT OF STATE REVENUE; TAX
• Ch. 9: Refunds

Text

(a) 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 1(a) of this chapter before the certification
of the 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 1(a) of this chapter
based on the time the class member filed the required claim for refund
with the department.
(b) A class action may not be brought against a marketplace
facilitator on behalf of purchasers arising from or in any way related to
an overpayment of gross retail tax or use tax collected by the
marketplace facilitator, regardless of whether such action is
characterized as a tax refund claim. However, nothing in this
subsection affects a purchaser's right to seek a refund under this
chapter.

Legislative History

As added by P.L.91-1989, SEC.2. Amended by P.L.108-2019, SEC.134.