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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
Regular Session, 2010
SENATE BILL NO. 124
BY SENATOR ADLEY
TAX/SALES. Authorizes a refund of an overpayment of state tax or local sales tax for any
payment for any period if a claim for refund is received between June 30, 2010 and January
1, 2011. (7/1/10)
AN ACT1
To amend and reenact R.S. 47:337.79(A) and 1623(A), relative to refund of taxes; to2
authorize a refund of an overpayment of state tax or local sales tax for any payment3
for any period under certain circumstances; and to provide for related matters.4
Be it enacted by the Legislature of Louisiana:5
Section 1. R.S. 47:337.79(A) and 1623(A) are hereby amended and reenacted to read6
as follows: 7
§337.79. Prescription of refunds or credits8
A.(1) After three years from the thirty-first day of December of the year in9
which the tax became due or after one year from the date the tax was paid, whichever10
is the later, no refund or credit for an overpayment shall be made unless a claim for11
credit or refund has been received by the collector from the taxpayer claiming such12
credit or refund before the expiration of said three-year or one-year period. The13
maximum amount, which shall be refunded or credited, shall be the amount paid14
within said three-year or one-year period. The collector shall prescribe the manner15
of filing claims for refund or credit.16
(2) Notwithstanding the provisions of Paragraph (1) of this Subsection,17 SB NO. 124
SLS 10RS-320 ORIGINAL
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
a refund of an overpayment may be made for any payment for any period if a1
claim for a refund is received by the collector from the taxpayer claiming such2
refund before January 1, 2011.3
* * *4
§1623. Prescription of refunds or credits5
A.(1) After three years from the 31st day of December of the year in which6
the tax became due or after one year from the date the tax was paid, whichever is the7
later, no refund or credit for an overpayment shall be made unless a claim for credit8
or refund has been filed with the secretary by the taxpayer claiming such credit or9
refund before the expiration of said three-year or one-year period. The maximum10
amount which shall be refunded or credited shall be the amount paid within said11
three-year or one-year period. The secretary shall prescribe the manner of filing12
claims for refund or credit.13
(2) Notwithstanding the provisions of Paragraph (1) of this Subsection,14
a refund of an overpayment may be made for any payment for any period if a15
claim for a refund is received by the secretary from the taxpayer claiming such16
refund before January 1, 2011.17
Section 2. This Act shall become effective on July 1, 2010; if vetoed by the governor18
and subsequently approved by the legislature, this Act shall become effective on July 1,19
2010, or on the day following such approval by the legislature, whichever is later.20
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Riley Boudreaux.
DIGEST
Present law requires a claim for credit or refund of any state tax or of local sales tax to be
received by the secretary or the local collector before three years from the thirty-first day of
December of the year in which the tax became due or after one year from the date the tax
was paid, whichever is the later. The maximum amount which may be refunded or credited
is the amount paid within the 3-year or 1-year period. SB NO. 124
SLS 10RS-320 ORIGINAL
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
Proposed law authorizes a refund of an overpayment of such tax for any payment for any
period if a claim for refund is received by the secretary or the local collector between June
30, 2010 (the effective date of the proposed law) and January 1, 2011.
Effective July 1, 2010.
(Amends R.S. 47:337.79(A) and 1623(A))