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2019 Indiana Code
Title 6. Taxation
Article 8.1. Department of State Revenue; Tax Administration
Chapter 9. Refunds
6-8.1-9-1.2. Filing fee refund
Universal Citation: IN Code § 6-8.1-9-1.2 (2019)
IC 6-8.1-9-1.2 Filing fee refund
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.
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