Class action for refund of tax; prerequisites
Sec. 7.1. 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 7 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 section 7 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.5. Amended by P.L.1-1991, SEC.66.
Last modified: May 28, 2006