2018 Second Extraordinary Session ENROLLED
SENATE BILL NO. 3
BY SENATOR JOHNS
1 AN ACT
2 To amend and reenact the introductory paragraph of R.S. 51:1787(A)(1)(a)(iv), R.S.
3 51:1787(A)(1)(a)(iv)(bb) and (cc), 2455(D)(3) and 2457(B)(3)(b) and (c), relative
4 to the administration of incentive rebates; to change the application period for certain
5 incentive rebates; to provide for issuance of rebate payments for certain tax incentive
6 programs; to provide for an effective date; and to provide for related matters.
7 Be it enacted by the Legislature of Louisiana:
8 Section 1. The introductory paragraph of R.S. 51:1787(A)(1)(a)(iv), R.S.
9 51:1787(A)(1)(a)(iv)(bb) and (cc), 2455(D)(3) and 2457(B)(3)(b) and (c) are hereby
10 amended and reenacted to read as follows:
11 §1787. Incentives Enterprise zone incentives
12 A. The board, after consultation with the secretaries of the Department of
13 Economic Development and Department of Revenue, and with the approval of the
14 governor, may enter into contracts not to exceed five years to provide:
15 (1) For either:
16 (a) * * *
17 (iv) Requests for rebates of state sales and use tax pursuant to this Section
18 and R.S. 51:2456(B) shall be processed by the Department of Revenue as follows:
19 * * *
20 (bb) Within ten business sixty days of the receipt of a properly completed
21 rebate request, the Department of Revenue shall rebate eighty percent of the total
22 amount claimed for rebate in the rebate request that is eligible for rebate at the
23 time of the rebate request after taking into account the limitation provided for
24 in Subparagraph (c) of this Paragraph. Within three six months of the date of
25 filing the rebate request, the Department of Revenue shall audit the rebate request.
ACT No. 11
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1 During such three the six-month period, the Department of Revenue shall disallow
2 items determined to be ineligible for rebate. Within ten business days following the
3 expiration of such three the six-month period, the Department of Revenue shall
4 rebate the remaining twenty percent of the amount claimed on the rebate request that
5 is eligible for rebate at the time of the rebate request after taking into account
6 the limitation provided for in Subparagraph (c) of this Paragraph, less any
7 amounts properly disallowed during the three six-month audit period. The
8 Department of Revenue shall make additional rebates of sales and use taxes
9 from a rebate request after certification by the Department of Economic
10 Development that additional net new jobs have been created. The Department of
11 Revenue shall make such rebates from the current collections of the taxes collected
12 pursuant to Chapter 2, Chapter 2-A, or Chapter 2-B of Subtitle II of Title 47 of the
13 Louisiana Revised Statutes of 1950, as amended. Any sales and use tax rebate issued
14 pursuant to this Section shall be subject to subsequent audit by the Department of
15 Revenue, and any rebate amount determined to be in excess of that which should
16 have been allowed shall be subject to collection by the Department of Revenue.
17 (cc) Failure of the Department of Revenue to timely pay rebates as provided
18 herein in this Item shall entitle the taxpayer to interest, which shall begin to accrue
19 three six months after the completed rebate request is received at the rate established
20 pursuant to the provisions of R.S. 13:4202. Payments of interest authorized
21 according to the provisions of this Section shall be made from the current collections
22 of taxes collected pursuant to Chapter 2, Chapter 2-A, or Chapter 2-B of Subtitle II
23 of Title 47 of the Louisiana Revised Statutes of 1950, as amended.
24 * * *
25 §2455. Incentive Quality jobs incentive rebates
26 * * *
27 D.(1) * * *
28 (3) Applications shall be filed no later than twenty-four months after the
29 filing of the advance notification, except for advances as follows:
30 (a) For advance notifications filed on or after January 1, 2014, and before
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1 January 31, 2014, applications may be filed at any time prior to January 31, 2016.
2 (b) For advance notifications filed on or after June 1, 2015, and before
3 July 1, 2015, applications may be filed at any time before January 1, 2018.
4 * * *
5 §2457. Filing claim to receive Quality jobs rebate; determination; repayment
6 * * *
7 B. Issuance of state sales and use tax rebate.
8 * * *
9 (3) Requests for rebates of state sales and use taxes pursuant to this Section
10 shall be processed by the Department of Revenue as follows:
11 * * *
12 (b) Within ten business sixty days of receipt of a properly completed rebate
13 request, the Department of Revenue shall rebate eighty percent of the total amount
14 claimed for rebate in the rebate request. Within three six months of the date of filing
15 the rebate request, the Department of Revenue shall audit the rebate request. During
16 the three six-month period, the Department of Revenue shall disallow items
17 determined to be ineligible for rebate. Within ten business days following the
18 expiration of the three six-month period, the Department of Revenue shall rebate the
19 remaining twenty percent of the amount claimed on the rebate request less any
20 amounts properly disallowed during the three six-month audit period. The
21 Department of Revenue shall make the rebates from the current collections of the
22 taxes collected pursuant to Chapter 2, Chapter 2-A, or Chapter 2-B of Subtitle II of
23 Title 47 of the Louisiana Revised Statutes of 1950, as amended. Any sales and use
24 tax rebate issued pursuant to this Section shall be subject to subsequent audit by the
25 Department of Revenue, and any rebate amount determined to be in excess of the
26 amount that should have been allowed shall be subject to collection by the
27 Department of Revenue.
28 (c) Failure of the Department of Revenue to timely pay rebates as provided
29 herein in this Paragraph shall entitle the taxpayer to interest, which shall begin to
30 accrue three six months after the completed rebate request is received at the rate
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1 established pursuant to the provisions of R.S. 13:4202. Payments of interest
2 authorized according to the provisions of this Section shall be made from the current
3 collections of taxes collected pursuant to Chapter 2, Chapter 2-A, or Chapter 2-B of
4 Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950, as amended.
5 * * *
6 Section 2. All Quality Jobs rebate payments shall be delayed for a period of
7 twenty-four months for any applicant to which the provisions of R.S. 51:2455(D)(3)(b) apply
8 that filed their application between October 1, 2017, and December 31, 2017.
9 Section 3. This Act shall become effective upon signature by the governor or, if not
10 signed by the governor, upon expiration of the time for bills to become law without signature
11 by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If
12 vetoed by the governor and subsequently approved by the legislature, this Act shall become
13 effective on the day following such approval.
14 Section 4. In the event of a conflict between this Act and the provisions of Section
15 3 of Act No. 126 of the 2015 Regular Session of the Legislature, the provisions of this Act
16 shall supercede and control.
PRESIDENT OF THE SENATE
SPEAKER OF THE HOUSE OF REPRESENTATIVES
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED:
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