Sec. 1.2. Notwithstanding section 1(d) of this chapter, 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 IC 33-26-9-1 from the state general fund. As added by P.L.100-1989, SEC.1. Amended by P.L.98-2004, SEC.75.
Filing fee refund
Ind. Code § 6-8.1-9-1.2, under Chapter 9. Refunds.
Ind. Code § 6-8.1-9-1.2