Indiana Code - Taxation - Title 6, Section 6-8.1-15-21

Customer remedies

Sec. 21. (a) If a customer believes that an amount of tax, charge,
or fee or an assignment of place of primary use or taxing jurisdiction
included on a bill under this chapter is erroneous, the customer shall
notify the home service provider in writing. The customer shall
include in the written notification the street address for the
customer's place of primary use, the account name and number for
which the customer seeks a correction, a description of the error
asserted by the customer, and any other information that the home
service provider reasonably requires to process the request.
(b) Within sixty (60) days after receiving a notice under this
section, the home service provider shall review its records to
determine the customer's taxing jurisdiction. If the review shows that
the amount of tax, charge, or fee or assignment of place of primary
use or taxing jurisdiction is in error, the home service provider shall
correct the error and refund or credit the amount of tax, charge, or
fee erroneously collected from the customer for a period of up to two
(2) years. If the review shows that the amount of tax, charge, or fee
or assignment of place of primary use or taxing jurisdiction is
correct, the home service provider shall provide a written explanation

to the customer.
(c) The procedures set forth in this section are the first course of
remedy available to a customer seeking correction of assignment of
place of primary use or taxing jurisdiction, or a refund of or other
compensation for taxes, charges, or fees erroneously collected by the
home service provider. No cause of action based upon a dispute
arising from the collection of any such taxes, charges, or fees shall
accrue until a customer has exhausted the remedies set forth in this
section.

As added by P.L.104-2002, SEC.2.

Last modified: May 28, 2006