SSHB329 416 5063
HOUSE SUMMARY OF SENATE AMENDMENTS
HB 329 2022 Regular Session Zeringue
TAX APPEALS/BOARD: Provides for the payment of certain judgments issued by the
Board of Tax Appeals for approved claims
Synopsis of Senate Amendments
1.Makes technical changes.
Digest of Bill as Finally Passed by Senate
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 exceed $20,000 to be submitted to the legislature for consideration as
provided in present law.
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.
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Effective upon signature of governor or lapse of time for gubernatorial action.
(Amends R.S. 47:1483(A) and (C); Repeals R.S. 47:1483(D))
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