HLS 19RS-707 REENGROSSED
2019 Regular Session
HOUSE BILL NO. 265
BY REPRESENTATIVES DEVILLIER, ADAMS, AMEDEE, BACALA, BAGLEY,
BAGNERIS, BOURRIAQUE, CARMODY, STEVE CARTER, CREWS, DAVIS,
EDMONDS, EMERSON, GAROFALO, GUINN, LANCE HARRIS, HORTON,
HUVAL, IVEY, NANCY LANDRY, MIGUEZ, GREGORY MILLER, PYLANT,
SEABAUGH, STAGNI, STEFANSKI, STOKES, TALBOT, THOMAS, TURNER,
WRIGHT, AND ZERINGUE
Prefiled pursuant to Article III, Section 2(A)(4)(b)(i) of the Constitution of Louisiana.
REVENUE/TAXATION DEPT: Authorizes the payment of refunds for the overpayment
of taxes as a result of an unconstitutional law, invalid rule, or misinterpretation of a
law, rule, or regulation
1 AN ACT
2To enact R.S. 47:337.77(B)(7) and 1621(B)(10) and to repeal R.S. 47:337.77(F) and
3 1621(F), relative to tax refunds; to authorize tax refunds under certain circumstances;
4 to provide for certain requirements; to repeal the prohibition of the payment of
5 refunds under certain circumstances; to provide for an effective date; and to provide
6 for related matters.
7Be it enacted by the Legislature of Louisiana:
8 Section 1. R.S. 47:337.77(B)(7) and 1621(B)(10) are hereby enacted to read as
9follows:
10 §337.77. Refunds of overpayments authorized
11 * * *
12 B. The collector shall make a refund of each overpayment where it is
13 determined that:
14 * * *
15 (7) The tax was overpaid due to payment pursuant to an unconstitutional law,
16 invalid or unenforceable rule or regulation, or because of a mistake of law arising
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 19RS-707 REENGROSSED
HB NO. 265
1 from the misinterpretation by the collector of the provisions of any law or of any rule
2 or regulation.
3 * * *
4 §1621. Refunds of overpayments authorized
5 * * *
6 B. The secretary shall make a refund of each overpayment where it is
7 determined that:
8 * * *
9 (10) The tax was overpaid due to payment pursuant to an unconstitutional
10 law, invalid or unenforceable rule or regulation, or because of a mistake of law
11 arising from the misinterpretation by the collector of the provisions of any law or of
12 any rule or regulation.
13 * * *
14 Section 2. R.S. 47:337.77(F) and 1621(F) are hereby repealed in their entirety.
15 Section 3. This Act shall become effective on July 1, 2019.
DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part
of the legislative instrument. The keyword, one-liner, abstract, and digest do not constitute
part of the law or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
HB 265 Reengrossed 2019 Regular Session DeVillier
Abstract: Authorizes state and local collectors to refund taxes that were overpaid due to the
tax being paid pursuant to an unconstitutional law, invalid or unenforceable rule or
regulation, or a mistake of law arising from the misinterpretation by the collector of
a law, rule, or regulation.
Present law defines an "overpayment", for purposes of state and local collectors, as a
payment of tax, penalty, or interest when none is due, the excess of the amount of tax,
penalty, or interest paid over the amount due, or the payment of a penalty that is later waived
or remitted by the collector.
Present law provides for specific instances where the collector is required to refund
overpayments out of any current collections of the particular tax which was overpaid.
Present law prohibits refunds for the overpayment of taxes as a result of a mistake of law
arising from the misinterpretation by the collector of a law, rule, or regulation. Further
requires, in cases of misinterpretation of law, rule, or regulation, that a taxpayer pay the
disputed taxes under protest or by appeal to the Board of Tax Appeals.
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 19RS-707 REENGROSSED
HB NO. 265
Proposed law repeals present law as it relates to the taxpayer's remedy to recover overpaid
taxes in cases of misinterpretation of law, rule, or regulation, by requiring taxpayers to pay
the taxes in dispute under protest or by appeal to the Board of Tax Appeals.
Proposed law adds as a specific instance where the collector is required to pay a refund,
cases where taxes are overpaid as a result of an unconstitutional law, invalid or
unenforceable rule or regulation, or because of a mistake of law arising from the
misinterpretation by the collector of the provisions of any law, rule, or regulation.
Effective July 1, 2019.
(Adds R.S. 47:337.77(B)(7) and 1621(B)(10); Repeals R.S. 47:337.77(F) and 1621(F))
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.