Indiana Code Title 33. Courts and Court Officers § 33-26-6-2

Sec. 2. (a) A taxpayer who wishes to initiate an original tax appeal must file a petition in the tax court to set aside the final determination of the department of state revenue or the Indiana board of tax review.  If a taxpayer fails to comply with any statutory requirement for the initiation of an original tax appeal, the tax court does not have jurisdiction to hear the appeal.

(b) A taxpayer who wishes to enjoin the collection of a tax pending the original tax appeal must file a petition with the tax court to enjoin the collection of the tax.  The petition must set forth a summary of:

(c) After a hearing on the petition filed under subsection (b), the tax court may enjoin the collection of the tax pending the original tax appeal, if the tax court finds that:

(d) This section does not apply to a final determination of the Indiana gaming commission under IC 4-32.3.

(e) This section applies to a final determination made by the department of state revenue concerning the gaming card excise tax established under IC 4-32.3-10.