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 state comptroller 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. Amended by P.L.9-2024, SEC.505.