Indiana Tax Court

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The Indiana Tax Court is a specialized state-level court that hears and decides disputes involving Indiana tax laws and tax assessments.

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Statements (43)

Predicate Object
instanceOf court of limited jurisdiction
state tax court
trial court
appealsTo Indiana Supreme Court
appliesStatute Indiana Code
surface form: Indiana Code Title 6

Indiana tax laws
appliesTo taxpayers in Indiana
appliesToJurisdiction Indiana
surface form: State of Indiana
authorizedByStatute Indiana Code
surface form: Indiana Code 33-26
composition single-judge court
country United States of America
surface form: United States
decisionType published opinions
enforces Indiana tax statutes
foundedBy Indiana General Assembly
governs disputes involving Indiana tax assessments
handles corporate tax disputes
income tax disputes
other state tax controversies
property tax disputes
sales and use tax disputes
hasCoordinates 39.7684°N 86.1620°W
hasJudgeTitle Judge of the Indiana Tax Court
hasJurisdiction Indiana Board of Tax Review decisions
Indiana Department of State Revenue decisions
Indiana state tax assessments
Indiana tax disputes
hearingType bench trials
hearsAppealsFrom Indiana Board of Tax Review
Indiana Department of Revenue
surface form: Indiana Department of State Revenue
inception 1986
jurisdictionType state-level
subject-matter jurisdiction
languageOfWorkOrName English
legalForm court of record
locatedInTheAdministrativeTerritorialEntity Indiana
Marion County, Indiana NERFINISHED
numberOfPositions 1 judge
officialWebsite https://www.in.gov/courts/tax/
partOf Judiciary of Indiana
surface form: Judicial branch of Indiana
replaces prior system of tax appeals in Indiana
seat Indianapolis, Indiana NERFINISHED
subjectOf Indiana Constitution
surface form: Indiana Constitution Article 7
subordinateTo Indiana Supreme Court

Referenced by (4)

Full triples — surface form annotated when it differs from this entity's canonical label.

Indiana Supreme Court bindingAuthorityOn Indiana Tax Court
Judiciary of Indiana hasPart Indiana Tax Court
Judiciary of Indiana hasSpecializedCourt Indiana Tax Court
Indiana state government judicialBody Indiana Tax Court