Indiana Code — Title 6 (Taxation)
IC 6-6-4.1-7.1
Class action for refund of tax; prerequisites
Official textiga.in.govlast amended
Sec. 7.1. 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 7 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 section 7 of this chapter based on the time the class member filed the required claim for refund with the department.
As added by P.L.60-1990, SEC.5. Amended by P.L.1-1991, SEC.66.
Amendment history
As added by P.L.60-1990, SEC.5. Amended by P.L.1-1991, SEC.66.
Source: view the official text
Nearby sections (25 sections)
- 6-6-2.5-72 · Reports; electronic filing
- 6-6-4.1-1 · Definitions
- 6-6-4.1-2 · Applicability of chapter
- 6-6-4.1-3 · Leased motor vehicles
- 6-6-4.1-4 · Imposition of tax; rates; computation of amount of fuel
- 6-6-4.1-4.3 · Repealed
- 6-6-4.1-4.5 · Repealed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
- 6-6-4.1-6 · Credits against tax
- 6-6-4.1-7 · Computation of credits; refunds; interest
- 6-6-4.1-7.1 · Class action for refund of tax; prerequisites
- 6-6-4.1-8 · Bond, letter of credit, or cash deposit; furnishing;…
- 6-6-4.1-9 · Presumption of consumption rate
- 6-6-4.1-10 · Quarterly reports; exemptions
- 6-6-4.1-11 · Pooled services; joint reports; calculation of tax;…
- 6-6-4.1-12 · Annual permit, cab card, and emblem; exemption
- 6-6-4.1-13 · Special trip permits; repair and maintenance permits
- 6-6-4.1-14 · Reciprocity
- 6-6-4.1-14.5 · Agreements; limitations; transmittals
- 6-6-4.1-15 · Enforcement
- 6-6-4.1-16 · Agreements for cooperative audit of reports and returns
- 6-6-4.1-17 · Suspension or revocation of permit or temporary
- 6-6-4.1-18 · Violations; penalties