SLS 14RS-804 ORIGINAL
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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
SENATE BILL NO. 444
BY SENATOR MORRELL
TAX/TAXATION. Authorizes certain tax collection methods and regulations with respect
to recapture of credits determined to have been illegally granted or received. (gov sig)
AN ACT1
To amend and reenact R.S. 47:1621(E) and (I), relative to collection of tax; to provide for2
certain collection methods and regulations with respect to recapture of credits; and3
to provide for related matters.4
Be it enacted by the Legislature of Louisiana:5
Section 1. R.S. 47:1621(E) and (I) is hereby amended and reenacted to read as6
follows:7
ยง1621. Refunds of overpayments authorized8
* * *9
E. The secretary may recover any refunded or credited amount determined10
not to be an overpayment , or may recapture any credit determined to have been11
illegally granted or received, through any collection remedy authorized by R.S.12
47:1561 within two years from December thirty-first of the year in which the refund13
was paid or credit was applied. Any refunded or credited amount determined not to14
be an overpayment , or any amount of credit recaptured, shall bear interest at the15
rate provided in R.S. 47:1601, which shall be computed from the date the refund was16
issued or credit was given to the date payment is received by the secretary.17 SB NO. 444
SLS 14RS-804 ORIGINAL
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
* * *1
I. The secretary is authorized to promulgate regulations pursuant to the2
Administrative Procedure Act for the purpose of administration and enforcement of3
this Section, specifically including regulations for the purpose of expediting the4
effective recapture of credits illegally granted or received. Such regulations will5
have the full force and effect of law.6
Section 2. This Act shall become effective upon signature by the governor or, if not7
signed by the governor, upon expiration of the time for bills to become law without signature8
by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If9
vetoed by the governor and subsequently approved by the legislature, this Act shall become10
effective on the day following such approval.11
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))