Subject matter jurisdiction implicates the power of a court to hear and determine the class of cases to which the case before it belongs, and it may not be waived. UACC Midwest, Inc. v. Indiana Dep't of State Revenue, 629 N.E.2d 1295, 1298 n.1 (Ind. Tax Ct. 1994); State Bd. of Tax Comm'rs v. Vermillion County Property Owners' Ass'n, 490 N.E.2d 341, 346 (Ind. Ct. App. 1986), review denied. See also Town Council of New Harmony v. Parker, 726 N.E.2d 1217, 1223 n.8 (Ind. 2000) (holding that 'where lack of subject matter jurisdiction in the original tribunal is apparent from the record, it is the duty of the reviewing court to raise and determine the issue sua sponte"). Furthermore, the Indiana Legislature has expressly provided that "if a taxpayer fails to comply with any statutory requirement for the initiation of an original tax appeal, the tax court does not have jurisdiction to hear the appeal." IND. CODE 33-3-5-11(a). Cf. Ind. Tax Court Rule 1 (providing that "nothing . . . in the Trial Rules shall be deemed to extend the jurisdiction of the Tax Court with respect to persons, actions, or claims over which it does not otherwise have authority"). Consequently, when seeking a refund of sales tax, a taxpayer must comply with the requirements of Indiana Code Section 6-8.1-9-1, see UACC Midwest, 629 N.E.2d at 1298-99, which states: (a) If a person has paid more tax than the person determines is legally due for a particular taxable period, the person may file a claim for a refund with the department. In order to obtain the refund, the person must file the claim with the department within three (3) years after the latter of the following: (1) the due date of the return. (2) the date of payment. For purposes of this section, the due date for a return filed for the state gross retail or use tax . . . is the end of the calendar year which contains the taxable period for which the return is filed. the claim must set forth the amount of the refund to which the person is entitled and the reasons that the person is entitled to the refund.