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.
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))