Indiana Code — Title 6 (Taxation)
IC 6-6-2.5-69
Class actions for refund of tax; prerequisites
Official textiga.in.govlast amended
Sec. 69. 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 a person who has not complied with sections 32 and 33 of this chapter before the certification of a class. A refund of taxes to a member of a class in a class action is subject to the time limits set forth in sections 33 and 34 of this chapter based on the time the class member filed the required claim for refund with the department.
As added by P.L.277-1993(ss), SEC.44.
Amendment history
As added by P.L.277-1993(ss), SEC.44.
Source: view the official text
Nearby sections (25 sections)
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- 6-6-2.5-67 · Use of tax revenues
- 6-6-2.5-68 · Deposit of revenue
- 6-6-2.5-69 · Class actions for refund of tax; prerequisites
- 6-6-2.5-70 · Inspections
- 6-6-2.5-71 · Sealing special fuel or kerosene pump; compliance; penalty
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- 6-6-4.1-3 · Leased motor vehicles
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- 6-6-4.1-4.3 · Repealed
- 6-6-4.1-4.5 · Repealed
- 6-6-4.1-4.7 · Certification for proportional use credit
- 6-6-4.1-4.8 · Claim for proportional use credit
- 6-6-4.1-5 · Disposition of tax revenue