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Indiana Code Title 6. Taxation § 6-2.5-9-9

Current as of January 02, 2024 | Updated by Findlaw Staff

Sec. 9. (a) Notwithstanding any other law and regardless of whether the department initiates an audit or any other collection or enforcement procedure, the department may bring a declaratory judgment action under IC 34-14-1 in any circuit court or superior court against a person that the department believes meets the criteria of IC 6-2.5-2-1(d) in order to establish that:

(1) the person has an obligation to collect state gross retail tax as provided in  IC 6-2.5-2-1(d);  and

(2) the person's obligation to collect state gross retail tax as provided in IC 6-2.5-2-1(d) is valid under state and federal law.

(b) A court in which an action for a declaratory judgment is brought under subsection (a) shall act on the declaratory judgment action as expeditiously as possible.

(c) IC 34-52-1-1(b) and all other provisions authorizing attorney's fees do not apply to a declaratory judgment action brought under subsection (a) or to any appeal from a judgment in a declaratory judgment action brought under subsection (a).

(d) The following apply if the department files a declaratory judgment action under this section:

(1) The department and other state agencies and state entities may not, during the pendency of the declaratory judgment action (including any appeals from a judgment in the declaratory judgment action), enforce the obligation to collect state gross retail tax as provided in IC 6-2.5-2-1(d) against any person that does not affirmatively consent or otherwise remit the gross retail tax on a voluntary basis.  However, this subdivision does not apply to a person if there is a previous judgment from a court establishing the validity of the obligation to collect state gross retail tax with respect to that person.

(2) The prohibition under subdivision (1) on the enforcement of the obligation to collect state gross retail tax as provided in IC 6-2.5-2-1(d) does not apply if:

(A) a court enters a final judgment on the merits declaring that the obligation to collect state gross retail tax as provided in IC 6-2.5-2-1(d) is valid;  and

(B) the final judgment of the court is no longer subject to appeal.

(e) An obligation to remit the gross retail tax as required by IC 6-2.5-2-1(d) may not be applied retroactively before the effective date of that subsection on July 1, 2017.

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Cite this article: FindLaw.com - Indiana Code Title 6. Taxation § 6-2.5-9-9 - last updated January 02, 2024 | https://codes.findlaw.com/in/title-6-taxation/in-code-sect-6-2-5-9-9/

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