{"data":{"id":"us-in/ic-6-6-1.1-1206","jurisdiction":"us-in","citation":"IC 6-6-1.1-1206","heading":"Suit against state to resolve tax dispute; jurisdiction; limitation","body":"Sec. 1206. A person who claims that any gasoline tax, penalty, or interest was erroneously or illegally collected, or that a refund was wrongfully denied may initiate a suit against the state. The tax court has original jurisdiction of the suit, which must be commenced within three (3) years from:\n(1) the date of payment of the tax, penalty, or interest; or\n(2) the date of final rejection by the administrator of a refund claim.","path":["TITLE 6. TAXATION","ARTICLE 6. MOTOR FUEL AND VEHICLE EXCISE TAXES","Chapter 1.1. Gasoline Tax"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-6-1.1-1206","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"75a2e886f34d5dbc4c372399e09e573ab80f40831ceb6e15130a49e109710e0a","source_id":"us-in","stale":false,"prev":"us-in/ic-6-6-1.1-1205","next":"us-in/ic-6-6-1.1-1301"},"notice":"GroundRules: Original legal text. Not legal advice."}