The tax court has original jurisdiction of the suit, which must be commenced within three (3) years from:(1) the date of payment of the tax, penalty, or interest; or(2) the date of final rejection by the administrator of a refund claim.As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1979, P.L.71, SEC.16; Acts 1980, P.L.51, SEC.52; P.L.291-1985, SEC.9.
Indiana Legal Code