2014 Indiana Code TITLE 33. COURTS AND COURT OFFICERS ARTICLE 26. TAX COURT CHAPTER 3. JURISDICTION AND VENUE
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IC 33-26-3
Chapter 3. Jurisdiction and Venue
IC 33-26-3-1
Limited jurisdiction; exclusive jurisdiction
Sec. 1. The tax court is a court of limited jurisdiction. The tax
court has exclusive jurisdiction over any case that arises under the tax
laws of Indiana and that is an initial appeal of a final determination
made by:
(1) the department of state revenue with respect to a listed tax
(as defined in IC 6-8.1-1-1); or
(2) the Indiana board of tax review.
As added by P.L.98-2004, SEC.5.
IC 33-26-3-2
Other jurisdiction
Sec. 2. In addition to the jurisdiction described in section 1 of this
chapter, the tax court has:
(1) any other jurisdiction conferred by statute; and
(2) exclusive jurisdiction over any case that was an initial appeal
of a final determination made by the state board of tax
commissioners before January 1, 2002.
As added by P.L.98-2004, SEC.5.
IC 33-26-3-3
Original tax appeals
Sec. 3. The cases over which the tax court has exclusive original
jurisdiction are referred to as original tax appeals in this article. The
tax court does not have jurisdiction over a case unless:
(1) the case is an original tax appeal; or
(2) the tax court has otherwise been specifically assigned
jurisdiction by statute.
As added by P.L.98-2004, SEC.5.
IC 33-26-3-4
Location of evidentiary hearings
Sec. 4. A taxpayer that appeals to the tax court shall, at the time
the appeal is filed, elect to have all evidentiary hearings in the appeal
conducted in one (1) of the following counties:
(1) Allen County.
(2) Jefferson County.
(3) Lake County.
(4) Marion County.
(5) St. Joseph County.
(6) Vanderburgh County.
(7) Vigo County.
As added by P.L.98-2004, SEC.5.
IC 33-26-3-5
Election by appellee of location of evidentiary hearings
Sec. 5. A taxpayer that is an appellee in an appeal to the tax court
shall, within thirty (30) days after it receives notice of the appeal,
elect to have all evidentiary hearings in the appeal conducted in a
county listed in section 4 of this chapter.
As added by P.L.98-2004, SEC.5.
IC 33-26-3-6
Jurisdiction; gaming card excise tax
Sec. 6. (a) The tax court does not have jurisdiction over a case that
is an appeal from a final determination made by the Indiana gaming
commission under IC 4-32.2.
(b) The tax court has jurisdiction over a case that is an appeal from
a final determination made by the department of state revenue
concerning the gaming card excise tax established under
IC 4-32.2-10.
As added by P.L.98-2004, SEC.5. Amended by P.L.91-2006, SEC.11.
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