HLS 24RS-2077 REENGROSSED
2024 Regular Session
HOUSE BILL NO. 837
BY REPRESENTATIVE EMERSON
TAX APPEALS/BOARD: Raises the limit on the value of claims approved by the Board
of Tax Appeals that are to be paid from current tax collections
1 AN ACT
2To amend and reenact R.S. 47:1483(A) and (B)(1), relative to the Board of Tax Appeals; to
3 provide relative to claims approved by the board; to provide for payment of such
4 claims; to raise the limit on the individual value of such claims that may be paid
5 from current tax collections; to provide for an effective date; and to provide for
6 related matters.
7Be it enacted by the Legislature of Louisiana:
8 Section 1. R.S. 47:1483(A) and (B)(1) are hereby amended and reenacted to read as
9follows:
10 ยง1483. Payment of approved claims; notification to the legislature; offset of certain
11 claims
12 A. If a claim that exceeds twenty thousand dollars equals or exceeds one
13 hundred thousand dollars is approved by the Board of Tax Appeals, the chairman of
14 the board, giving all the facts and circumstances in connection with the approved
15 claim, shall report the judgment to the legislature for its consideration as provided
16 for in this Part. Claims Any claim approved by the Board of Tax Appeals that do not
17 exceed twenty thousand dollars is less than one hundred thousand dollars shall be
18 paid in accordance with the provisions of Subsection B of this Section. If a claim
19 accrues to more than one person, and the claim is determined by the board to be
20 properly due and owing, payment to the party or parties asserting the claim before
21 the board shall not be denied because of the failure or refusal of others to join in and
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CODING: Words in struck through type are deletions from existing law; words underscored
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HB NO. 837
1 assert the claim; however, only the portion due the claimant or claimants shall be
2 paid.
3 B.(1) Any judgment issued by the board for the payment of an approved
4 claim when the amount approved does not exceed twenty thousand dollars is less
5 than one hundred thousand dollars shall be paid out of current collections without
6 interest following submission to the secretary. The total amount of judgments paid
7 in a fiscal year from current collections pursuant to this Subsection shall not exceed
8 two million dollars, unless a higher amount for that fiscal year is approved by the
9 commissioner of administration and the Joint Legislative Committee on the Budget.
10 * * *
11 Section 2. This Act shall become effective upon signature by the governor or, if not
12signed by the governor, upon expiration of the time for bills to become law without signature
13by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If
14vetoed by the governor and subsequently approved by the legislature, this Act shall become
15effective on the day following such approval.
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 837 Reengrossed 2024 Regular Session Emerson
Abstract: Raises the limit on the individual value of claims approved by the Board of Tax
Appeals that are to be paid from current tax collections rather than submitted to the
legislature for payment through the appropriations process.
Present law provides that any person who has a claim against the state for money
erroneously paid into the state treasury, or for any other claim, may present the claim to the
Board of Tax Appeals (board), for approval in accordance with present law.
Present law establishes the following procedures with respect to claims approved by the
board:
(1)If a claim that exceeds $20,000 is approved by the board, the chairman of the board,
giving all the facts and circumstances in connection with the approved claim, shall
report the judgment to the legislature for its consideration as provided for in present
law.
(2)Any judgment issued by the board for the payment of an approved claim when the
amount approved does not exceed $20,000 shall be paid by the Dept. of Revenue out
of current tax collections without interest.
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 24RS-2077 REENGROSSED
HB NO. 837
Proposed law revises present law to provide that only claims equaling or exceeding $100,000
shall be reported to the legislature for its consideration as provided for in present law.
Requires that any approved claim in an amount less than $100,000 shall be paid by the Dept.
of Revenue out of current tax collections without interest.
Present law provides that the total amount of judgments paid in a fiscal year from current
tax collections shall not exceed $2,000,000, unless a higher amount for that fiscal year is
approved by the commissioner of administration and the Joint Legislative Committee on the
Budget. Proposed law retains present law.
Effective upon signature of governor or lapse of time for gubernatorial action.
(Amends R.S. 47:1483(A) and (B)(1))
Summary of Amendments Adopted by House
The House Floor Amendments to the engrossed bill:
1. Make proposed law effective upon signature of the governor or lapse of time for
gubernatorial action.
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.