Indiana § 33-26-6-2 - Tax appeal or injunction; injunction pending appeal

§ 33-26-6-2. Tax appeal or injunction; injunction pending appeal

Sec. 2. (a) A taxpayer who wishes to initiate an original tax appeal must file a petition in the tax court to set aside the final determination of the department of state revenue or the Indiana board of tax review. If a taxpayer fails to comply with any statutory requirement for the initiation of an original tax appeal, the tax court does not have jurisdiction to hear the appeal.

(b) A taxpayer who wishes to enjoin the collection of a tax pending the original tax appeal must file a petition with the tax court to enjoin the collection of the tax. The petition must set forth a summary of:

(1) the issues that the petitioner will raise in the original tax appeal; and

(2) the equitable considerations for which the tax court should order the collection of the tax to be enjoined.

(c) After a hearing on the petition filed under subsection (b), the tax court may enjoin the collection of the tax pending the original tax appeal, if the tax court finds that:

(1) the issues raised by the original tax appeal are substantial;

(2) the petitioner has a reasonable opportunity to prevail in the original tax appeal; and

(3) the equitable considerations favoring the enjoining of the collection of the tax outweigh the state's interests in collecting the tax pending the original tax appeal.

(d) This section does not apply to a final determination of the Indiana gaming commission under IC 4-32.3.

(e) This section applies to a final determination made by the department of state revenue concerning the gaming card excise tax established under IC 4-32.3-10.

[Pre-2004 Recodification Citation: 33-3-5-11.]

As added by P.L.98-2004, SEC.5. Amended by P.L.91-2006, SEC.12; P.L.58-2019, SEC.29.