Class action for refund of tax; prerequisites
Sec. 910. 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 sections 901 through 908 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 901
through 908 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.1.
Last modified: May 28, 2006