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

IN Code § 6-6-1.1-1206 (2019) (N/A)
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Sec. 1206. 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.