Suit against state to resolve tax dispute; jurisdiction; limitation

Official textiga.in.govlast amended 1985

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.

Amendment history

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.

Source: view the official text

Nearby sections (25 sections)

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6-6-1.1-1105 · Repealed
6-6-1.1-1106 · Repealed
6-6-1.1-1107 · Repealed
6-6-1.1-1108 · Repealed
6-6-1.1-1109 · Repealed
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6-6-1.1-1206 · Suit against state to resolve tax dispute; jurisdiction;…
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6-6-1.1-1302 · Repealed
6-6-1.1-1303 · Repealed
6-6-1.1-1304 · Repealed
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6-6-1.1-1309 · Distributor; violations; offense
6-6-1.1-1310 · Use of untaxed gasoline; offense
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6-6-1.1-1312 · Reckless violations; offense

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