2023 Regular Session ENROLLED
SENATE BILL NO. 8
BY SENATOR LUNEAU
Prefiled pursuant to Article III, Section 2(A)(4)(b)(i) of the Constitution of Louisiana.
1 AN ACT
2 To amend and reenact R.S. 47:337.63(A)(3), relative to interest applicable to local sales and
3 use tax paid under protest; to require local tax collectors to remit judicial interest to
4 prevailing taxpayers in certain circumstances; and to provide for related matters.
5 Be it enacted by the Legislature of Louisiana:
6 Section 1. R.S. 47:337.63(A)(3) is hereby amended and reenacted to read as follows:
7 ยง337.63. Remittance of tax under protest; suits to recover
8 A. * * *
9 (3) To the extent the taxpayer prevails, the collector shall refund the amount
10 to the claimant, with interest at the rate established pursuant to R.S. 47:337.69(C)
11 R.S. 13:4202(B), except as provided in Subsection E of this Section. To the extent
12 the collector prevails, the taxpayer shall pay the collector additional interest
13 calculated on the disputed amount at the same rate established for tax obligations
14 pursuant to R.S. 47:337.69(C), except as provided in Subsection E of this Section.
15 * * *
PRESIDENT OF THE SENATE
SPEAKER OF THE HOUSE OF REPRESENTATIVES
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED:
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.