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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
Regular Session, 2014 ENROLLED
SENATE BILL NO. 363
BY SENATOR RISER
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
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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
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C.(1) A person resisting the payment of an amount of ad valorem tax due or19
the enforcement of a provision of the ad valorem tax law and thereby intending to20
maintain a legality challenge shall timely pay the disputed amount due under protest21
to the officer or officers designated by law for the collection of the tax and shall give22
such officer or officers, notice at the time of payment of his intention to file suit for23
the recovery of the protested tax. The portion of the taxes that is paid by the24
taxpayer to the collecting officer or officers that is neither in dispute nor the25
subject of a suit contesting the legality of the assessment shall not be made26
subject to the protest. The taxpayer shall submit separate payments for the27
ACT No. 304 SB NO. 363 ENROLLED
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
disputed amount of tax due and the amount that is not in dispute and not1
subject to the protest. Upon receipt of a notice, the protested amount shall be2
segregated and held by the collecting officer for a period of thirty days.3
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PRESIDENT OF THE SENATE
SPEAKER OF THE HOUSE OF REPRESENTATIVES
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: