Indiana Code — Title 6 (Taxation)
IC 6-2.5-9-9
Declaratory judgment action; retail merchant that lacks a
physical presence in Indiana
Sec. 9. (a) Notwithstanding any other law and regardless of whether the department initiates an audit or any other collection or enforcement procedure, the department may bring a declaratory judgment action under IC 34-14-1 in any circuit court or superior court against a person that the department believes meets the criteria of IC 6-2.5-2-1(d) in order to establish that:
# (1)
the person has an obligation to collect state gross retail tax as provided in IC 6-2.5-2-1(d); and
# (2)
the person's obligation to collect state gross retail tax as provided in IC 6-2.5-2-1(d) is valid under state and federal law.
(b) A court in which an action for a declaratory judgment is brought under subsection (a) shall act on the declaratory judgment action as expeditiously as possible.
(c) IC 34-52-1-1(b) and all other provisions authorizing attorney's fees do not apply to a declaratory judgment action brought under subsection (a) or to any appeal from a judgment in a declaratory judgment action brought under subsection (a).
(d) The following apply if the department files a declaratory judgment action under this section:
(1) The department and other state agencies and state entities may not, during the pendency of the declaratory judgment action (including any appeals from a judgment in the declaratory judgment action), enforce the obligation to collect state gross retail tax as provided in IC 6-2.5-2-1(d) against any person that does not affirmatively consent or otherwise remit the gross retail tax on a voluntary basis. However, this subdivision does not apply to a person if there is a previous judgment from a court establishing the validity of the obligation to collect state gross retail tax with respect to that person.
(2) The prohibition under subdivision (1) on the enforcement of the obligation to collect state gross retail tax as provided in IC 6-2.5-2-1(d) does not apply if:
(A) a court enters a final judgment on the merits declaring that the obligation to
collect state gross retail tax as provided in IC 6-2.5-2-1(d) is valid; and
(B) the final judgment of the court is no longer subject to appeal.
(e) An obligation to remit the gross retail tax as required by IC 6-2.5-2-1(d) may not be applied retroactively before the effective date of that subsection on July 1, 2017.
As added by P.L.247-2017, SEC.3. Amended by P.L.146-2020, SEC.17.
Amendment history
As added by P.L.247-2017, SEC.3. Amended by P.L.146-2020, SEC.17.
Source: view the official text
Nearby sections (25 sections)
- 6-2.5-8-10 · Repealed
- 6-2.5-8-11 · Commercial printing contracts
- 6-2.5-8-12 · Contract with call center operator; effect on duty to…
- 6-2.5-9-1 · Exemption certificates; unlawful issuance or acceptance;
- 6-2.5-9-2 · Failure to register or renew registration; transaction after
- 6-2.5-9-3 · Personal liability of holder of taxes in trust; failure to…
- 6-2.5-9-3.5 · Expired
- 6-2.5-9-4 · Inclusion of tax in displayed price; offer to assume or…
- 6-2.5-9-5 · Repealed
- 6-2.5-9-6 · Vehicle and watercraft title or aircraft registration;…
- 6-2.5-9-7 · Removing or altering sign posted by department; failure to
- 6-2.5-9-8 · Records; inspection; falsification; offenses
- 6-2.5-9-9 · Declaratory judgment action; retail merchant that lacks a
- 6-2.5-9-10 · Refund claims; retail merchant that lacks a physical…
- 6-2.5-9-11 · Findings of general assembly
- 6-2.5-10-1 · Collected revenue; distribution and use
- 6-2.5-10-2 · Repealed
- 6-2.5-10-3 · Repealed
- 6-2.5-10-4 · Repealed
- 6-2.5-10-5 · Collection of NAICS codes
- 6-2.5-10-6 · Repealed
- 6-2.5-11-1 · Short title
- 6-2.5-11-2 · Definitions
- 6-2.5-11-3 · Findings of general assembly
- 6-2.5-11-4 · Delegates to review or amend agreement