Indiana § 33-26-3-1 - Limited jurisdiction; exclusive jurisdiction
Full text of Indiana Indiana Code § 33-26-3-1 — Limited jurisdiction; exclusive jurisdiction, with citation guidance and answers to common questions.
§ 33-26-3-1. Limited jurisdiction; exclusive jurisdiction
Sec. 1. The tax court is a court of limited jurisdiction. The tax court has exclusive jurisdiction over any case that arises under the tax laws of Indiana and that is an initial appeal of a final determination made by:
(1) the department of state revenue with respect to a listed tax (as defined in IC 6-8.1-1-1); or
(2) the Indiana board of tax review.
[Pre-2004 Recodification Citation: 33-3-5-2.]
As added by P.L.98-2004, SEC.5.
Source: official Indiana text · Last verified 2026-08-27
Frequently Asked Questions About Indiana § 33-26-3-1
What does Indiana Code § 33-26-3-1 cover?
Section 33-26-3-1 ("Limited jurisdiction; exclusive jurisdiction") is part of the Indiana Code, the codified statutory law of Indiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Indiana § 33-26-3-1?
A common citation format is "Indiana Code § 33-26-3-1" (Indiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Indiana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Indiana official source linked on this page or consult a licensed Indiana attorney.
How does Indiana § 33-26-3-1 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Indiana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Indiana.