Sec. 5. If a taxpayer prevails in a complaint that is placed on the small claims docket under IC 33-26-5, the tax court shall order the refund of the taxpayer's filing fee under section 1 of this chapter from the state general fund. The auditor of state shall pay a warrant that is ordered under this section.
[Pre-2004 Recodification Citation: 33-3-5-20.]
As added by P.L.98-2004, SEC.5.