HLS 12RS-1358 ENGROSSED
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. 635
BY REPRESENTATIVE BARROW
REVENUE DEPARTMENT: Authorizes the Dept. of Revenue to make payment of tax
refunds by means of a debit card at the option of the taxpayer
AN ACT1
To amend and reenact R.S. 47:1621(D)(1), relative to the payment of tax refunds; to2
authorize the payment of refunds for overpayments by means of a debit card under3
certain circumstances; and to provide for related matters.4
Be it enacted by the Legislature of Louisiana:5
Section 1. R.S. 47:1621(D)(1) is hereby amended and reenacted to read as follows:6
ยง1621. Refunds of overpayments authorized7
* * *8
D.9
* * *10
(1) Such refunds shall be made out of any current collections of the11
particular tax which was overpaid. The secretary may make payment of refunds by12
means of a debit card at the option of the taxpayer.13
* * *14
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)]
Barrow HB No. 635
Abstract: Provides for the payment of tax refunds by the secretary of the Dept. of Revenue
by means of a debit card.
Present law authorizes the secretary of the Dept. of Revenue to pay refunds for
overpayments of tax. Refund payments are made from the current collections of taxes
imposed by present law. HLS 12RS-1358 ENGROSSED
HB NO. 635
Page 2 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
Proposed law retains present law and authorizes the secretary to make payment of refunds
by means of a debit card at the option of the taxpayer.
(Amends R.S. 47:1621(D)(1))