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ACT No. 560
Regular Session, 2014
HOUSE BILL NO. 912
BY REPRESENTATIVE BARROW
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 provide with respect to the activation of debit cards; to provide for effectiveness;4
and to provide for related matters.5
Be it enacted by the Legislature of Louisiana:6
Section 1. Act No. 818 of the 2012 Regular Session of the Legislature is hereby7
amended and reenacted to read as follows: 8
Section 1. R.S. 47:1621(D)(1) is hereby amended and reenacted to read as9
follows:10
ยง1621. Refunds of overpayments authorized11
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D.(1) Such refunds shall be made out of any current collections of the13
particular tax which was overpaid. The secretary may make payment of refunds by14
means of a debit card at the option of the taxpayer. However, the paper form for an15
individual income tax return shall include provisions whereby the taxpayer may16
choose to receive a refund of an overpayment by check, debit card, direct deposit,17
or any other format by which the department may pay a refund. A refund for a18
taxpayer who filed a paper tax return shall be made in accordance with the manner19
chosen by the taxpayer on the tax return. If the tax return does not reflect the20
selection of a specific manner of payment by the taxpayer, any refund due shall be21
paid in the manner chosen by the secretary. If a taxpayer chooses to receive a refund22
of an overpayment by debit card, the Department of Revenue shall allow the23
taxpayer no less than twelve months to activate the debit card.24
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Section 2. The provisions of this Act shall be effective for taxable years1
2013, 2014, and 2015.2
Section 2. The provisions of this Act shall be effective for all taxable years3
beginning on or after January 1, 2014.4
Section 3. This Act shall become effective upon signature by the governor or, if not5
signed by the governor, upon expiration of the time for bills to become law without signature6
by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If7
vetoed by the governor and subsequently approved by the legislature, this Act shall become8
effective on the day following such approval.9
SPEAKER OF THE HOUSE OF REPRESENTATI VES
PRESIDENT OF THE SENATE
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: