Suit against state to resolve tax dispute; jurisdiction; limitation
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.
Last modified: May 28, 2006