CHAPTER 3. JURISDICTION AND VENUE

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 taxcourt has exclusive jurisdiction over any case that arises under thetax laws of Indiana and that is an initial appeal of a finaldetermination 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 thischapter, the tax court has:
        (1) any other jurisdiction conferred by statute; and
        (2) exclusive jurisdiction over any case that was an initialappeal of a final determination made by the state board of taxcommissioners 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 originaljurisdiction are referred to as original tax appeals in this article. Thetax 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 assignedjurisdiction 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 timethe appeal is filed, elect to have all evidentiary hearings in the appealconducted 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 courtshall, within thirty (30) days after it receives notice of the appeal,elect to have all evidentiary hearings in the appeal conducted in acounty 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 casethat is an appeal from a final determination made by the Indianagaming commission under IC 4-32.2.
    (b) The tax court has jurisdiction over a case that is an appealfrom a final determination made by the department of state revenueconcerning the gaming card excise tax established underIC 4-32.2-10.
As added by P.L.98-2004, SEC.5. Amended by P.L.91-2006, SEC.11.