HLS 12RS-1468 ORIGINAL
Page 1 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
Regular Session, 2012
HOUSE BILL NO. 1052
BY REPRESENTATIVE TALBOT
TAX RETURN: Requires the payment of an individual income tax refund in the manner
selected by the taxpayer if the taxpayer files a paper tax return
AN ACT1
To enact R.S. 47:1520.2, relative to the payment of tax refunds; to provide for the manner2
of payment of refunds of overpayments of individual income tax; to require inclusion3
of certain information in the paper tax return form; to authorize taxpayer choice in4
the manner of payment for a refund in certain circumstances; and to provide for5
related matters.6
Be it enacted by the Legislature of Louisiana:7
Section 1. R.S. 47:1520.2 is hereby enacted to read as follows: 8
ยง1520.2. Paper tax return; taxpayer selection of manner of refund of overpayments9
The paper form for an individual income tax return shall include provisions10
whereby the taxpayer may choose to receive a refund of an overpayment by check,11
debit card, direct deposit, or any other format by which the department may pay a12
refund. A refund for a taxpayer who filed a paper tax return shall be made in13
accordance with the manner chosen by the taxpaye r on the tax return. If the tax14
return does not reflect the selection of a specific manner of payment by the taxpayer,15
any refund due shall be paid in the manner chosen by the secretary.16 HLS 12RS-1468 ORIGINAL
HB NO. 1052
Page 2 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part
of the legislative instrument. The keyword, one-liner, abstract, and digest do not constitute
part of the law or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
Talbot HB No. 1052
Abstract: Requires the payment of an individual income tax refund in the manner selected
by the taxpayer if the taxpayer filed a paper tax return.
Present law requires the payment of a state individual income tax refund by direct deposit
for a taxpayer who filed an electronic tax return through a Federal/State E-file Program and
is due a refund from both and elects to direct deposit the Federal tax refund.
Proposed law retains present law and provides requirements with respect to the form of a
paper individual income tax return. The paper form for an individual income tax return shall
include provisions whereby the taxpayer may choose to receive a refund by check, debit
card, direct deposit, or any other format by which the department may pay a refund.
Proposed law requires that a refund for a taxpayer who filed a paper tax return shall be made
in accordance with the manner chosen by the taxpayer on the tax return. Absent a selection
by the taxpayer, the refund due shall be paid in the manner chosen by the secretary.
(Adds R.S. 47:1520.2)