SLS 14RS-750 ORIGINAL
Page 1 of 2
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
Regular Session, 2014
SENATE BILL NO. 363
BY SENATOR RISER
TAX/TAXATION. Provides for payment of taxes that are not in dispute. (8/1/14)
AN ACT1
To amend and reenact R.S. 47:2134(B)(1) and (C)(1), relative to taxes paid under protest;2
to require the taxpayer to submit separate payments for the disputed amount of tax3
due and the amount that is not in dispute; and to provide for related matters.4
Be it enacted by the Legislature of Louisiana:5
Section 1. R.S. 47:2134(B)(1) and (C)(1) are hereby amended and reenacted to read6
as follows:7
ยง2134. Suits to recover taxes paid under protest8
* * *9
B.(1) A taxpayer challenging the correctness of an assessment under either10
R.S. 47:1856, 1857, or 1998 shall timely pay the disputed amount of tax due under11
protest to the officer or officers designated by law for the collection of this tax. The12
portion of the taxes that is paid by the taxpayer to the collecting officer or officers13
that is neither in dispute nor the subject of a suit contesting the correctness of the14
assessment shall not be made subject to the protest. The taxpayer shall submit15
separate payments for the disputed amount of tax due and the amount that is16
not in dispute and not subject to the protest.17 SB NO. 363
SLS 14RS-750 ORIGINAL
Page 2 of 2
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
* * *1
C.(1) A person resisting the payment of an amount of ad valorem tax due or2
the enforcement of a provision of the ad valorem tax law and thereby intending to3
maintain a legality challenge shall timely pay the disputed amount due under protest4
to the officer or officers designated by law for the collection of the tax and shall give5
such officer or officers, notice at the time of payment of his intention to file suit for6
the recovery of the protested tax. The portion of the taxes that is paid by the7
taxpayer to the collecting officer or officers that is neither in dispute nor the8
subject of a suit contesting the legality of the assessment shall not be made9
subject to the protest. The taxpayer shall submit separate payments for the10
disputed amount of tax due and the amount that is not in dispute and not11
subject to the protest. Upon receipt of a notice, the protested amount shall be12
segregated and held by the collecting officer for a period of thirty days.13
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The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Laura Gail Sullivan.
DIGEST
Riser (SB 363)
Present law requires a taxpayer challenging the correctness or legality of an assessment to
pay timely the disputed amount of tax under protest. Specifies that the portion of the taxes
paid that is not in dispute shall not be made subject to the protest. Requires the tax
collecting officer to segregate the disputed amount and hold it pending the outcome of the
protest.
Proposed law retains present law and requires the taxpayer to submit separate payments for
the disputed amount of tax paid under protest and the amount that is not in dispute and not
subject to the protest.
Effective August 1, 2014.
(Amends R.S. 47:2134(B)(1) and (C)(1))