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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
Regular Session, 2014
HOUSE BILL NO. 436
BY REPRESENTATIVE FANNIN
REVENUE DEPARTMENT: Provides for the payment methods for refunds of
overpayments of individual income tax
AN ACT1
To amend and reenact Act No. 818 of the 2012 Regular Session of the Legislature, relative2
to the payment of refunds by the Department of Revenue for overpayments of tax;3
to authorize certain methods of payment; to provide with respect to taxpayer4
selection of the method of payment for their refund for certain taxes; to provide for5
applicability; to provide for effectiveness; and to provide for related matters.6
Be it enacted by the Legislature of Louisiana:7
Section 1. Act No. 818 of the 2012 Regular Session of the Legislature is hereby8
amended and reenacted to read as follows: 9
Section 1. R.S. 47:1621(D)(1) is hereby amended and reenacted to read as10
follows: 11
ยง1621. Refunds of overpayments authorized12
* * *13
D.(1) Such refunds shall be made out of any current collections of the14
particular tax which was overpaid. The secretary may make payment of refunds by15
means of a debit card at the option of the taxpayer. However, the paper form for an16
individual income tax return shall include provisions whereby the taxpayer may17
choose to receive a refund of an overpayment by check, debit card, or direct deposit,18
or any other format by which the department may pay a refund. A refund for a19
taxpayer who filed a paper tax return for individual income tax shall be made in20 HB NO. 436
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accordance with the manner method chosen by the taxpayer on the tax return. If the1
tax return does not reflect the selection of a specific manner method of payment by2
the taxpayer, any refund due shall be paid in the manner chosen by the secretary by3
check. 4
* * *5
Section 2. The provisions of this Act shall be effective for taxable years 2013,6
2014, and 2015.7
Section 2. The provisions of this Act shall be effective for all taxable years beginning8
on or after January 1, 2014.9
Section 3. This Act shall become effective upon signature by the governor or, if not10
signed by the governor, upon expiration of the time for bills to become law without signature11
by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If12
vetoed by the governor and subsequently approved by the legislature, this Act shall become13
effective on the day following such approval.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)]
Fannin HB No. 436
Abstract: Makes permanent the authority of the Dept. of Revenue to pay refunds of
overpayments of tax by debit card and provisions relating to the methods of payment
authorized for refunds of overpayments of individual income tax.
Present law authorizes the secretary of the Dept. of Revenue (department) to pay refunds for
overpayments of tax from the current collections of the tax which was overpaid.
Present law, only for tax years 2013, 2014, and 2015, requires the paper form of the
individual income tax return to include payment options for refunds by check, debit card,
direct deposit, or other format by which the department may pay a refund. If a tax return
does not reflect the selection of a specific method of payment, the secretary of the
department shall choose the method of payment.
Present law, for tax year 2016 and thereafter, deletes applicability of present law relative to
the authority of the department to pay refunds using a debit card, as well as provisions for
taxpayer selection of the method of payment of individual income tax refunds by check,
debit card, direct deposit, or other format.
Proposed law changes present law by making permanent provisions of present law
authorizing the use of debit cards in the payment of tax refunds, and taxpayer selection of
the method of payment of their individual income tax refund by either check, direct deposit,
or debit card. HB NO. 436
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Proposed law changes present law by removing the authority for a taxpayer option to receive
a refund payment by any other format by which the department may pay a refund.
Proposed law changes present law regarding the payment of a refund if a taxpayer does not
choose a particular method of payment on their individual income tax return from a method
determined by the secretary to payment by check.
Applicable for taxable years beginning on and after Jan. 1, 2014.
Effective upon signature of governor or lapse of time for gubernatorial action.
(Amends Act No. 818 of 2012 R.S.)