2009 Louisiana Laws TITLE 47 Revenue and taxation :: RS 47:1484 Satisfaction of claims
§1484. Satisfaction of claims
A. At each regular session of the legislature, an amount shall be appropriated except as provided in Subsection B for the purpose of paying any and all claims that might be approved in accordance with the provisions of this Part, and which may be drawn against for the purpose of paying claims that might be duly approved by the Board of Tax Appeals.
B. With the consent of the parties involved, final rulings or judgments of the Board of Tax Appeals concerning the overpayment of severance taxes may be additionally satisfied as provided in R.S. 47:1621.1.
Acts 1989, 2nd Ex. Sess., No. 15, §2, eff. July 24, 1989.
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