Indiana Code
Ind. Code § 6-6-2.5-69 (2025)
Class actions for refund of tax; prerequisites
✓ 2025 Indiana Code: the 2026 session is not included
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.
Notes of Decisions
Cited in 1
case, 1998–1998 · leading case: Budden v. Bd. of Sch. Commissioners, 698 N.E.2d 1157 (Ind. 1998).
Budden v. Bd. of Sch. Commissioners, 698 N.E.2d 1157 (Ind. 1998). “1-910 (1993) (gasoline tax); Ind Code § 6-6-2.5-69 (1993) (special fuel tax); Ind.”
Annotations are extracted automatically from the opinions in the
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treatment. Dots show Syfertize treatment of the citing case itself.