Sec. 1.2. Notwithstanding section 1(d) of this chapter, if a taxpayer prevails in a complaint that is placed on the small claims docket under IC 33-26-5, the tax court shall order the refund of the taxpayer's filing fee under IC 33-26-9-1 from the state general fund.
As added by P.L.100-1989, SEC.1. Amended by P.L.98-2004, SEC.75.
Structure Indiana Code
Article 8.1. Department of State Revenue; Tax Administration
6-8.1-9-1. Filing of Claim; Time Limitation; Considerations and Hearing; Decision; Appeal
6-8.1-9-1.2. Filing Fee Refund
6-8.1-9-1.3. Tax Refunds; Allocation Among Funds
6-8.1-9-2. Excess Tax Payments; Procedure for Credit or Refund; Pass Through Entities
6-8.1-9-3. Gasoline, Special Fuel, and Vehicle Excise Taxes; Inapplicability
6-8.1-9-4. Taxpayer Election to Contribute All or Part of the Taxpayer's Refund