Indiana Code - Taxation - Title 6, Section 6-8.1-9-5

Reserved
IC 6-8.1-9-6
Reserved
IC 6-8.1-9-7
Class actions; requisites; time limits

Sec. 7. 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 1(a) of this chapter before the certification of the 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 1(a) of this chapter based on the
time the class member filed the required claim for refund with the
department.

As added by P.L.91-1989, SEC.2.