La. Revenue and Taxation § 47:1485

Current with changes from the 2024 Legislative Session

Section 47:1485 - Legislature not to consider claims not first presented to board

The legislature shall not approve or consider any claim against the state for money erroneously paid into the state treasury, unless the same shall have been first presented to and considered by the Board of Tax Appeals and its report thereon filed with said claim or demand against the state.