The Indiana Supreme Court has made alternations to the requirements for filing appeals of final determinations in certain tax disputes, among other changes.
The high court in a Sept. 29 order signed by Chief Justice Loretta Rush issued amendments to Indiana Tax Rules 5 and 16, which deal with filing times and small tax cases, respectively. Changes to the rules go into effect on Jan. 1, 2023.
Changes made to Rule 5(A) now require that in cases challenging final determinations of either the Department of State Revenue or the Department of Local Government Finance, the named respondent shall file an answer no later than 30 days after the clerk’s transmittal letter is mailed.
Additionally, in cases challenging final determinations of the Indiana Board of Tax Review, the named respondent has 30 days to file an answer after the date the petition and summons are served upon it.
Pursuant to the amendments made to Rule 16(C), small tax cases appealing final determinations of the Department of State Revenue shall serve the notice of claim upon the Indiana attorney general.
In small tax cases appealing final determinations of the Indiana Board of Tax Review, however, the notice of claim shall be served upon the appropriate party as specified in Tax Court Rule 4(B).
Lastly, in Rule 16(D) now requires that the attorney general enter an appearance for and on behalf of the Department of State Revenue. Additionally, respondents shall file an appearance no later than 30 days after the date the notice of claim was served.