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ACT No. 412Regular Session, 2014
HOUSE BILL NO. 436
BY REPRESENTATIVE FANNIN
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
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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
accordance with the manner method chosen by the taxpayer on the tax return. If the21
tax return does not reflect the selection of a specific manner method of payment by22 ENROLLEDHB NO. 436
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the taxpayer, any refund due shall be paid in the manner chosen by the secretary by1
check. 2
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Section 2. The provisions of this Act shall be effective for taxable years 2013,4
2014, and 2015.5
Section 2. The provisions of this Act shall be effective for all taxable years beginning6
on or after January 1, 2014.7
Section 3. This Act shall become effective upon signature by the governor or, if not8
signed by the governor, upon expiration of the time for bills to become law without signature9
by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If10
vetoed by the governor and subsequently approved by the legislature, this Act shall become11
effective on the day following such approval.12
SPEAKER OF THE HOUSE OF REPRESENTATI VES
PRESIDENT OF THE SENATE
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: