The tax court is a court of limited jurisdiction. The tax court has exclusive jurisdiction over any case that arises under the tax laws of Indiana and that is an initial appeal of a final determination made by:

1. (1) the department of state revenue with respect to a listed tax (as defined in IC 6-8.1-1-1 ); or

2. (2) the Indiana board of tax review.

   [Pre-2004 Recodification Citation: 33-3-5-2.]

As added by P.L.98-2004, SEC.5.