Filing of claim; time limitation; considerations and hearing;
decision; appeal
Sec. 1. (a) If a person has paid more tax than the person
determines is legally due for a particular taxable period, the person
may file a claim for a refund with the department. Except as provided
in subsections (f) and (g), in order to obtain the refund, the person
must file the claim with the department within three (3) years after
the latter of the following:
(1) The due date of the return.
(2) The date of payment.
For purposes of this section, the due date for a return filed for the
state gross retail or use tax, the gasoline tax, the special fuel tax, the
motor carrier fuel tax, the oil inspection fee, or the petroleum
severance tax is the end of the calendar year which contains the
taxable period for which the return is filed. The claim must set forth
the amount of the refund to which the person is entitled and the
reasons that the person is entitled to the refund.
(b) When the department receives a claim for refund, the
department shall consider the claim for refund and may hold a
hearing on the claim for refund to obtain and consider additional
evidence. After considering the claim and all evidence relevant to the
claim, the department shall issue a decision on the claim, stating the
part, if any, of the refund allowed and containing a statement of the
reasons for any part of the refund that is denied. The department
shall mail a copy of the decision to the person who filed the claim.
If the department allows the full amount of the refund claim, a
warrant for the payment of the claim is sufficient notice of the
decision.
(c) If the person disagrees with any part of the department's
decision, the person may appeal the decision, regardless of whether
or not he protested the tax payment or whether or not the person has
accepted a refund. The person must file the appeal with the tax court.
The tax court does not have jurisdiction to hear a refund appeal suit,
if:
(1) the appeal is filed more than three (3) years after the date
the claim for refund was filed with the department;
(2) the appeal is filed more than ninety (90) days after the date
the department mails the decision of denial to the person; or
(3) the appeal is filed both before the decision is issued and
before the one hundred eighty-first day after the date the person
files the claim for refund with the department.
(d) The tax court shall hear the appeal de novo and without a jury,
and after the hearing may order or deny any part of the appealed
refund. The court may assess the court costs in any manner that it
feels is equitable. The court may enjoin the collection of any of the
listed taxes under IC 33-26-6-2. The court may also allow a refund
of taxes, interest, and penalties that have been paid to and collected
by the department.
(e) With respect to the motor vehicle excise tax, this section
applies only to penalties and interest paid on assessments of the
motor vehicle excise tax. Any other overpayment of the motor
vehicle excise tax is subject to IC 6-6-5.
(f) If a taxpayer's federal income tax liability for a taxable year is
modified by the Internal Revenue Service, and the modification
would result in a reduction of the tax legally due, the due date by
which the taxpayer must file a claim for refund with the department
is the later of:
(1) the date determined under subsection (a); or
(2) the date that is six (6) months after the date on which the
taxpayer is notified of the modification by the Internal Revenue
Service.
(g) If an agreement to extend the assessment time period is
entered into under IC 6-8.1-5-2(f), the period during which a person
may file a claim for a refund under subsection (a) is extended to the
same date to which the assessment time period is extended.
As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.291-1985,
SEC.12; P.L.335-1989(ss), SEC.22; P.L.71-1993, SEC.25;
P.L.119-1998, SEC.19; P.L.98-2004, SEC.74; P.L.2-2005, SEC.22.
Last modified: May 28, 2006