RÉSUMÉ DIGEST
ACT 564 (HB 329) 2022 Regular Session Zeringue
Existing 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.
Existing 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. Existing
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).
Existing 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.
Prior law required 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 was approved by the litigation subcommittee, the
approved claim was paid out of current tax collections without interest.
New law requires judgments issued by the board for approved claims that exceed $20,000
to be submitted to the legislature for consideration of payment.
Existing 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 existing
law regarding offset amounts do not apply if the amount of the claim exceeds $1M.
Effective upon signature of governor (June 17, 2022).
(Amends R.S. 47:1483(A) and (C); Repeals R.S. 47:1483(D))