Indiana Code 6-6-2.5-69. Class actions for refund of tax; prerequisites
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Terms Used In Indiana Code 6-6-2.5-69
- department: means the department of state revenue. See Indiana Code 6-6-2.5-7
- person: means a natural person, a partnership, a firm, an association, a corporation, a representative appointed by a court, the state, a political subdivision (as defined in IC 36-1-2-13), or any other entity, group, or syndicate. See Indiana Code 6-6-2.5-17
Sec. 69. 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 a person who has not complied with sections 32 and 33 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 sections 33 and 34 of this chapter based on the time the class member filed the required claim for refund with the department.
As added by P.L.277-1993(ss), SEC.44.