2006 Louisiana Laws - RS 45:169 — Fees; disposition; refunds; credits; prescription

§169.  Fees; disposition; refunds; credits; prescription

A.  Every motor carrier as defined in R.S. 45:162(10) regularly operating, or which shall regularly operate in the state, is hereby required to pay to the Louisiana Public Service Commission a special fee of ten dollars for each motor vehicle or combination of vehicles operated or to be operated by the motor carrier.  This special fee shall be paid at the time of the issuance of a certificate of convenience and necessity and shall be due each year thereafter between January first and February first; however, if the certificate of convenience and necessity is issued after January first of any year, the fee shall be prorated to the remaining portion of the year ending December thirty-first, but in no case shall the fee be less than one-fourth the annual fee. In case of emergency or unusual temporary demands for transportation, the fee for additional motor vehicles for a shorter period shall be fixed by the commission in such reasonable amounts as may be prescribed by general rule or temporary order.  Every application for a certificate of convenience and necessity shall be accompanied by a filing fee of fifty dollars and every application for a permit shall be accompanied by a filing fee of twenty-five dollars, which fees shall be in addition to other fees and taxes and shall be retained by the commission whether the certificate of convenience and necessity be granted or not.

B.  If there has been an overpayment or a payment where no fee was due, the commission may credit the whole amount, or any portion of the payment to other liabilities of the taxpayer to the commission.  If no fees or other charges are due, the commission shall make a refund of the payment out of current collections.  The commission is not required to make a refund of less than one dollar.  All rights to refunds or credits shall prescribe in three years from the 31st day of December in the year in which the tax was due.

Amended by Acts 1972, No. 303, §1; Acts 1974, No. 707, §1; Acts 1977, No. 184, §1; Acts 1982, No. 409, §1, eff. Oct. 1, 1982; Acts 1995, No. 301, §2, eff. June 15, 1995.