Indiana Tax Court Rules – 2026
The Indiana Tax Court Rules govern original tax appeals, covering jurisdiction and the petition, the record of the administrative determination, discovery and case management, briefs and oral argument, small tax cases, and appeals from the Tax Court.
Browse all 23 rules of the 2026 edition below. Each rule includes the full text, a plain-English summary, committee notes, amendment history, and cross-references to related rules. Use the search box to find rules by keyword or number.
Rule 1
Scope of the Rules
Rule 2
Forms of Action
Rule 3
Commencement of an Action
Rule 4
Jurisdiction over Respondents and Service of Process
Rule 5
Time
Rule 6
Joinder and Intervention
Rule 7
Discovery
Rule 8
Hearings
Rule 9
Subpoena
Rule 10
Findings by the Tax Court
Rule 11
Court and Clerk
Rule 12
Hearings and Motions
Rule 13
Venue
Rule 14
Books and Records Kept by the Clerk and Entries
Rule 15
Special Judge--Selection
Rule 16
Small Tax Cases
Rule 17
Judgment
Rule 18
Mediation
Rule 19
Special Rules
Rule 20
Effective Date
Rule 21
Title
Rule 22
Word Limits for Briefs, Memoranda, and Petitions for Rehearing
Rule 23
Electronic Filing and Electronic Service