(a) No suit shall be maintained in any court to restrain or delay the collection or payment of any fee or tax levied by this act.
(b) The aggrieved taxpayer or permittee shall pay the tax or fee as and when required and may at any time within two (2) years from the date of payment sue the state through its agent, the Auditor of State, in an action at law in any state or federal court otherwise having jurisdiction of the parties and subject matter for the recovery of the tax or fee paid with legal interest thereon from the date of payment.
(c)
(1) If it is finally determined that the tax or fee or any part thereof was wrongfully collected, for any reason, it shall be the duty of the Auditor of State to issue his or her warrant on the Treasurer of State for the amount of the tax or fee so adjudged to have been wrongfully collected, together with legal interest thereon.
(2) The Treasurer of State shall pay the Auditor of State's warrant at once out of the General Revenue Fund Account of the state in preference to other warrants or claims against the state.
(d) A separate suit need not be filed for each individual payment made by any taxpayer, but a recovery may be had in one (1) suit for as many payments as may have been made.
Copyright ©2024 LegalFix. All rights reserved. LegalFix is not a law firm, is not licensed to practice law, and does not provide legal advice, services, or representation. The information on this website is an overview of the legal plans you can purchase—or that may be provided by your employer as an employee benefit or by your credit union or other membership group as a membership benefit.
LegalFix provides its members with easy access to affordable legal services through a network of independent law firms. LegalFix, its corporate entity, and its officers, directors, employees, agents, and contractors do not provide legal advice, services, or representation—directly or indirectly.
The articles and information on the site are not legal advice and should not be relied upon—they are for information purposes only. You should become a LegalFix member to get legal services from one of our network law firms.
You should not disclose confidential or potentially incriminating information to LegalFix—you should only communicate such information to your network law firm.
The benefits and legal services described in the LegalFix legal plans are not always available in all states or with all plans. See the legal plan Benefit Overview and the more comprehensive legal plan contract during checkout for coverage details in your state.
Use of this website, the purchase of legal plans, and access to the LegalFix networks of law firms are subject to the LegalFix Terms of Service and Privacy Policy.