What kind of cases does the Tax Court hear?
A. The Tax Court has exclusive jurisdiction The authority or power the court has to act or hear a case and make a decision. over any case that arises under the Indiana tax laws and that is an initial appeal of a final determination Final decision by the administrative agency. Generally refers to decisions by the Indiana Board. made by the Indiana Department of State Revenue The state agency responsible for administering, collecting, and enforcing Indiana’s “listed” taxes, including income tax, controlled substance excise tax, and sales/use taxes. (Department) or the Indiana Board of Tax Review (Indiana Board). In addition, the Tax Court has jurisdiction over certain appeals from the Department of Local Government Finance (DLGF Department of Local Government Finance.). The Tax Court also hears appeals of inheritance tax determinations from the courts of probate jurisdiction. All of these cases are called original tax appeals.
