Sec. 7. (a) 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 any person who has not complied with
the requirements of section 1(a) of this chapter before the certification
of the class. A refund of taxes to a member of a class in a class action
is subject to the time limits set forth in section 1(a) of this chapter
based on the time the class member filed the required claim for refund
with the department.
(b) A class action may not be brought against a marketplace
facilitator on behalf of purchasers arising from or in any way related to
an overpayment of gross retail tax or use tax collected by the
marketplace facilitator, regardless of whether such action is
characterized as a tax refund claim. However, nothing in this
subsection affects a purchaser's right to seek a refund under this
chapter.
As added by P.L.91-1989, SEC.2. Amended by P.L.108-2019,
SEC.134.
Notes of Decisions
Ziegler v. Indiana Dep't of State Revenue, 797 N.E.2d 881 (Ind. T.C. 2003).
· cites it 41× “Whether the Petitioners' appeal may be maintained as a class action lawsuit even though members of the prospective class have not exhausted their administrative remedies as required by Indiana Code § 6-8.1-9-7; and II. If not, whether Indiana Code § 6-8.”
Smith v. State Lottery Com'n of Ind., 701 N.E.2d 926 (Ind. Ct. App. 1999).
· cites it 2× “This court held in Gregg that Ind.Code § 6-8.1-9-7 required that a class action could not be brought on behalf of persons who had not first filed a claim with the Indiana Department of Revenue for a tax refund.”
Indiana Dep't of State Revenue v. Felix, 571 N.E.2d 287 (Ind. 1991).
· cites it 4× “Acts 958, 954 (codified at Ind.Code § 6-8.1-9-7 (West Supp.1990)). Both sides appeal decisions of the trial court.”
Budden v. Bd. of Sch. Commissioners, 698 N.E.2d 1157 (Ind. 1998).
· cites it 2× “For example, Indiana Code § 6-8.1-9-7 (1993) provides that a class action for a refund of certain taxes “may not be maintained in any court, including the Indiana tax court, on behalf of any person” who did not file a refund claim before the class was certified.”
Hecht v. State, 853 N.E.2d 1007 (Ind. Ct. App. 2006).
· cites it 2× “Regarding class actions, Indiana Code section 6-8.1-9-7 states: 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 any person who has not complied with the requirements of 1(a) [IC 6-8.”
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