La. Admin. Code tit. 61 § I-4909

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

Section I-4909 - Refund Claims

A. Taxpayers filing claims for refunds or credits of overpayments of tax, penalty or interest as authorized by R.S. 47:1621 and in accordance with R.S. 47:1623 must comply with the following procedures.

1. A claim for refund or credit shall be written in the English language, and be:

a. submitted on claims for refund/credit forms provided by the secretary; or

b. written in a format substantially the same as that provided by the secretary; or

c. submitted by timely filing an amended return.

2. A claim for refund shall be signed and dated by the taxpayer or his authorized representative, and shall:

a. contain a clear statement detailing the reason for the claim;

b. indicate the appropriate tax and tax amount by tax period; and

c. be submitted to an appropriate office, division, or representative of the Department of Revenue. An appropriate office, division, or representative of the Department of Revenue means:

i. a regional service center or regional audit office;

ii. the appropriate division located at the department's headquarters in Baton Rouge;

iii. the Office of Alcohol and Tobacco Control for taxes or fees collected by that office;

iv. the tax collection officer assigned responsibility for the taxpayer's account for the period and tax related to the refund claim;

v. the field or office auditor that is examining the taxpayer's account for the period and tax related to the refund claim;

vi. the audit reviewer responsible for reviewing the audit file relating to the tax and tax period of the refund claim.

3. Information and documentation required by statute or regulation to be provided in support of a claim for refund or credit, shall be attached to and submitted with the taxpayer's claim for refund or credit.

4. Information or documentation required by statute or regulation to be maintained by the taxpayer in regard to a tax levied or credit granted pursuant to Title 47 of the Revised Statutes or any other tax, fee, charge, exclusion, exemption, credit or rebate administered by the secretary shall be provided within thirty days of written request by the secretary.

B. Claims for refund shall be approved or denied by the secretary or his designee in accordance with written Departmental policy and procedures.

C. Claims for refunds that have not been approved within one year of the date received or that have been denied may be appealed by taxpayer to the board of tax appeals in accordance with R.S. 47:1625.

La. Admin. Code tit. 61, § I-4909

Promulgated by the Department of Revenue, Office of the Secretary, LR 26:95 (January 2000), Amended by the Department of Revenue, Policy Service Division, LR 471334 (9/1/2021).

AUTHORITY NOTE: Promulgated in accordance with R.S. 47:1621, 1623 and 1625.