Tax Appeals Procedure
Standard of Proof
The Tax Court may hear any admissible evidence in appeals from the Department of State Revenue and decide whether the tax is owing, and if so, how much tax is due. In an appeal from a final determination of the Indiana Board of Tax Review, the Tax Court's review is, with a few exceptions, limited to the record of proceedings before the Indiana Board of Tax Review to determine whether the final determination of the Indiana Board of Tax Review was made pursuant to proper procedures, was based on substantial or reliable evidence, was not arbitrary or capricious or an abuse of discretion, or was not in violation of any constitutional, statutory, or legal principle.
If the taxpayer files a petition for an injunction, the Tax Court may enjoin the collection of a tax pending the original tax appeal, if the court finds:
- that the issues raised by the original tax appeal are substantial;
- that petitioner has a reasonable opportunity to prevail in the original tax appeal, and;
- the equitable considerations favoring the enjoining of the collection of the tax outweigh the State's interest in collecting the tax pending the original tax appeal.
The Tax Court also has a small claims docket. A claim for refund of tax from the Department of State Revenue in which the amount in controversy does not exceed $5,000 for any year may qualify as a small claim.
Decisions and Appeals
Decisions of the Tax Court must be in writing and are published by West Publishing Company in the Northeastern Reporter 2d series and on Westlaw. Commerce Clearing House also publishes selected cases in the Indiana Tax Reports.
Decisions of the Tax Court may be appealed directly to the Indiana Supreme Court pursuant to the provisions of Indiana Appellate Rule 63.