Indiana Code — Title 6 (Taxation)
IC 6-8.1-9-7
Class actions; requisites; time limits
Sec. 7.
# (a)
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 1(a) of this chapter before the certification of the 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 1(a) of this chapter based on the time the class member filed the required claim for refund with the department.
# (b)
A class action may not be brought against a marketplace facilitator on behalf of purchasers arising from or in any way related to an overpayment of gross retail tax or use tax collected by the marketplace facilitator, regardless of whether such action is characterized as a tax refund claim. However, nothing in this subsection affects a purchaser's right to seek a refund under this chapter.
As added by P.L.91-1989, SEC.2. Amended by P.L.108-2019, SEC.134.
Amendment history
As added by P.L.91-1989, SEC.2. Amended by P.L.108-2019, SEC.134.
Source: view the official text
Nearby sections (25 sections)
- 6-8.1-8-13 · Response to claim; denial; notice
- 6-8.1-8-14 · Determination of uncollectible liability; effect on lien
- 6-8.1-8-15 · Levying against unclaimed property
- 6-8.1-8-16 · Limit on issuing, imposing, or commencing demand notices,
- 6-8.1-8-17 · Tax warrant issued to a taxpayer who has not filed a return
- 6-8.1-9-1 · Filing of claim; time limitation; considerations and…
- 6-8.1-9-1.2 · Filing fee refund
- 6-8.1-9-1.3 · Tax refunds; allocation among funds
- 6-8.1-9-1.5 · Tax refunds; authority for the department to issue…
- 6-8.1-9-2 · Excess tax payments; procedure for credit or refund; pass
- 6-8.1-9-3 · Gasoline, special fuel, and vehicle excise taxes;…
- 6-8.1-9-4 · Taxpayer election to contribute all or part of the…
- 6-8.1-9-7 · Class actions; requisites; time limits
- 6-8.1-9-14 · Repealed
- 6-8.1-9.5-1 · Definitions
- 6-8.1-9.5-2 · Debt owed to claimant agency; agency's entitlement to…
- 6-8.1-9.5-3 · Application for set off
- 6-8.1-9.5-3.5 · Clearinghouse for claimant agencies that are political
- 6-8.1-9.5-3.7 · Repealed
- 6-8.1-9.5-4 · Determination of entitlement to refund; notification of
- 6-8.1-9.5-5 · Notice by claimant agency of intent to have refund set off
- 6-8.1-9.5-6 · Contest of agency's claim; notice
- 6-8.1-9.5-7 · Hearing on contest of agency's claim
- 6-8.1-9.5-8 · Certification of debt; payment to agency
- 6-8.1-9.5-9 · Notice to debtor of action taken; accounting