Appeals
Any customer wishing to protest a tax assessment or denial of refund must file a protest with the Department no later than the statutory 60 days following the date of the assessment or denial of refund.
Rehearings
Any customer wishing to request a rehearing of a final determination must request a rehearing in writing no later than 30 days following the date the final determination was issued.
Tax Court
Any customer that disagrees with the Department’s final determination may appeal that decision to the Indiana Tax Court. The customer must file an appeal no later than 90 days following the date the Department issued its final determination, if the customer does not timely request a rehearing. If the customer timely requests a rehearing, then the customer must file an appeal no later than 90 days following the Department’s denial of the rehearing, or if the rehearing is granted by the Department, no later than 90 days after a supplemental final determination is issued. The Department will extend a customer's standard 90-day deadline to file in the Indiana Tax Court by an additional 90 days, as requested by customers, per IC 6-8.1-5-1(h)(2).
The Indiana Department of Revenue (DOR) accepts written appeals up to 60 days from the date the proposed assessment or refund denial is issued. The 60-day deadline to file a written protest with DOR is required by statute and cannot be extended. More information can be found in the Indiana Department of Revenue’s Administrative Protest Guide. Information on state protest forms, assessment of tax, denial of claim for a refund, and hearing information can be found below.
State Protest Forms
- Protest Submission Form (must accompany written protest): State Form 56317
- Motor Carrier Services Protest Submission Form (must accompany written protest): State Form 53036
- Protest Resolution Extension Request: State Form 56318
- Power of Attorney (Form POA-1): State Form 49357