2019 Indiana Code
Title 6. Taxation
Article 3.6. Local Income Taxes
Chapter 11. Supplemental Allocation and Distribution Requirements
6-3.6-11-7.5. Actions challenging the withholding or transferring of revenue to the northwest Indiana regional development authority
Sec. 7.5. (a) An action challenging any action taken under section 5.5, 5.7, 6, or 7 of this chapter to withhold or transfer revenue to the secretary-treasurer of the northwest Indiana regional developmental authority (IC 36-7.5) from a county's certified distribution must be brought within ten (10) days after the date on which the county auditor notifies the secretary-treasurer of the northwest Indiana regional development authority (IC 36-7.5) of the amount of certified tax revenue that will be distributed under IC 6-3.6-9-5(d).
(b) A court shall require a plaintiff to provide a bond with surety in an amount equal to the total amounts of tax revenue estimated to be withheld or transferred by the auditor of state from the date of the filing until December 31, 2049.
(c) The burden of proof in an action under this section is on the plaintiff.
(d) If the defendant prevails in an action under this section, the court shall award attorney's fees to the defendant.
As added by P.L.259-2019, SEC.12.
IC 6-4 ARTICLE 4. REPEALEDRepealed by P.L.1-1993, SEC.41.
IC 6-4.1 ARTICLE 4.1. DEATH TAXES Ch. 1.Definitions and Rules of Construction Ch. 2.Repealed Ch. 3.Repealed Ch. 4.Filing Requirements Ch. 5.Determination of Inheritance Tax Ch. 6.Special Procedures for Appraising and Taxing Certain Property Interests Ch. 7.Review of Inheritance Tax Appraisals and Tax Determinations Ch. 8.Inheritance Tax Lien and Limitations on the Transfer of Decedent's Property Ch. 9.General Inheritance Tax Collection Provisions Ch. 10.Refund of Inheritance Tax Erroneously or Illegally Collected Ch. 11.Repealed Ch. 11.5.Repealed Ch. 12.General Administrative Provisions
