The original instrument and the following digest, which constitutes no part of the
legislative instrument, were prepared by Riley Boudreaux.
DIGEST
Morrell (SB 444)
Present law authorizes the secretary of the Department of Revenue to recover any refunded or
credited amount determined not to be an overpayment of taxes through any collection remedy
authorized by R.S. 47:1561 (i.e. assessment and distraint, summary court proceedings, or
ordinary suit) within 2 years from December 31
st
of the year in which the refund was paid or
credit was applied, and requires such amount to bear interest at the rate provided in R.S. 47:1601
from the date the refund was issued or credit was given to the date payment is received by the
secretary.
Proposed law authorizes the same method of collection for recapturing any credit determined by
the secretary to have been illegally granted or received and further specifically authorizes the
secretary to promulgate regulations pursuant to the APA for the purpose of expediting the
effective recapture of credits illegally granted or received.
Effective upon signature of the governor or lapse of time for gubernatorial action.
(Amends R.S. 47:1621(E) and (I))