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 329 Reengrossed 2022 Regular Session Zeringue
Abstract: Requires all judgments rendered by the Board of Tax Appeals with a value above $20,000
to be paid pursuant to a legislative appropriation or in certain cases by offset rather than from
current tax collections.
Present law authorizes the Board of Tax Appeals (board) and the secretary of the Dept. of Revenue
(DOR), to enter into agreements to allow filing of claims against the state with DOR on forms
prescribed by the secretary. Any claim filed with DOR is deemed a filing with the board as of the
date the claim is filed with the secretary.
Proposed law retains present law.
Present law requires the secretary of DOR to pay judgments issued by the board for approved claims
of $20,000 or less out of current tax collections without interest. Present law limits the total amount
of judgments paid from current collections in a fiscal year to $2M unless a higher amount is
approved by the commissioner of administration and the Joint Legislative Committee on the Budget
(JLCB).
Present law requires the secretary of DOR to pay approved claims in the order in which they are
approved by the board. If the total amount of approved claims authorized for payment exceeds $2M
in a fiscal year, the payment of any excess claims shall be issued in the subsequent year in the same
order of priority and with priority over any claims subsequently approved by the board.
Proposed law retains present law.
Present law requires claims approved by the board that are between $20,000 and $250,000 to be
submitted to the litigation subcommittee of the JLCB for review prior to the next regular session of
the legislature. If the claim is approved by the litigation subcommittee, the approved claim is paid
out of current tax collections without interest.
Proposed law repeals present law and instead requires judgments issued by the board for approved
claims that are between $20,000 and $250,000 to be submitted to the legislature for payment through
the appropriation process.
Present law authorizes the secretary of DOR and a claimant to agree that the payment of an approved
claim for erroneous payments of state taxes may be taken as a nonrefundable offset against the
particular tax at issue if the approved claim is not paid in full or is not fully appropriated during the next regular session of the legislature. If an offset exceeds the amount of the claimant's tax liability,
unused offset amounts may be carried forward against subsequent tax liability for the same tax up
to five years. However, provisions of present law regarding offset amounts do not apply if the
amount of the claim exceeds $1M.
Proposed law retains present law. Effective upon signature of governor or lapse of time for gubernatorial action.
(Amends R.S. 47:1483(A), (C), and (D))
Summary of Amendments Adopted by House
The Committee Amendments Proposed by House Committee on Appropriations to the engrossed
bill:
1. Retain present law for approved claims with a value of $20,000 or below.