La. Admin. Code tit. 55 § III-363

Current through Register Vol. 50, No. 9, September 20, 2024

Section III-363 - Payment under Protest

A. Any person resisting the payment of any amount of the tax imposed by R.S. 47:463 shall provide notice to the assistant secretary at the time of the payment of the tax of the person's intention to file suit for the recovery of the contested amount of the tax.

B. If the contested payment of the license registration tax is submitted with an application for registration to a public tag agent, the applicant's notice required in §363. A shall be submitted to the public tag agent and a copy of the notice sent to the assistant secretary.

C. If a person other than the applicant for registration of the motor vehicle submits the contested payment with the application to the department, the applicant's notice required in §363. A shall be submitted to the department by the person submitting the application.

La. Admin. Code tit. 55, § III-363

Promulgated by the Department of Public Safety and Corrections, Office of Motor Vehicles, LR 23:1325 (October 1997).

AUTHORITY NOTE: Promulgated in accordance with R.S. 47:463(B).