Class actions for refund of tax; prerequisites
Sec. 69. 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 a person who has not complied with sections 32
and 33 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 33 and 34 of this chapter based on the time
the class member filed the required claim for refund with the
department.
As added by P.L.277-1993(ss), SEC.44.
Last modified: May 28, 2006