IC 33-26-3-1 — Limited jurisdiction; exclusive jurisdiction
Chapter 3. Jurisdiction and Venue
Section text
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.
Source: official publisher (2026 edition)