2011 Louisiana Laws
Revised Statutes
TITLE 39 — Public finance
RS 39:100.71 — The manufactured home tax fairness fund

SUBPART P. THE MANUFACTURED HOME TAX FAIRNESS FUND

§100.71. The Manufactured Home Tax Fairness Fund

A. The secretary of the Department of Revenue shall determine by the best means available and identify for the treasurer the tax, penalty and interest paid on purchases made on or after September 1, 2005, through December 31, 2006, of manufactured homes used solely as residential housing, for which a declaration of immovability as provided in R.S. 9:1149.4(A), is recorded in the conveyance records, and is located in the following parishes:

(a) Any parish with a population between nine thousand eight hundred and ten thousand five hundred and forty.

(b) Any parish with a population between fifteen thousand and fifteen thousand two hundred.

(c) Any parish with a population between twenty-one thousand and twenty-one thousand two hundred and forty.

(d) Any parish with a population between twenty-one thousand three hundred and twenty-two thousand seven hundred and eighty.

(e) Any parish with a population between twenty-three thousand three hundred and twenty-five thousand four hundred seventy.

(f) Any parish with a population between twenty-six thousand and twenty-eight thousand.

(g) Any parish with a population between thirty-one thousand two hundred and thirty-six thousand.

(h) Any parish with a population between forty-three thousand and ninety-two thousand.

(i) Any parish with a population between ninety-nine thousand five hundred and one hundred ten thousand.

(j) Any parish with a population between one hundred sixty thousand and two hundred thousand.

(k) Any parish with a population over four hundred ten thousand.

B.(1)(a) After compliance with the requirements of Article VII, Section 9(B) of the Constitution of Louisiana, relative to the Bond Security and Redemption Fund and prior to any money being placed into the general fund or any other fund, an amount equal to that deposited as required by Subsection A of this Section shall be credited by the treasurer to a special fund hereby created in the state treasury to be known as Manufactured Home Tax Fairness Fund.

(b) The money in the fund shall be appropriated by the legislature to be used solely as provided for in Subsection D of this Section.

C.(1) The money in the fund shall be invested by the treasurer in the same manner as money in the state general fund and interest earned on the investment of the money shall be credited to the fund.

(2) All unexpended and unencumbered monies in the fund at the end of the year shall remain in the fund.

(3) All monies remaining in the fund on January 1, 2011, shall revert to the state general fund.

D.(1)(a) The money in the Manufactured Home Tax Fairness Fund shall be appropriated by the legislature to be used solely for refunding any tax, penalty, interest or other charges paid on a purchase made on or after September 1, 2005, and before January 1, 2007, pursuant to Chapter 4 of Title 32 of the Louisiana Revised Statutes of 1950 or pursuant to any other state tax applicable to movables which was purported to be due or became due on the purchase of a manufactured home used solely as residential housing in the parishes provided for in Subsection A of this Section which have been severely impacted by Hurricanes Katrina and Rita if a declaration of immovability as provided for in R.S. 9:1149.4(A) is recorded in the conveyance or mortgage records.

(b) The purchaser of a manufactured home who formerly lived at a physical address on or after September 1, 2004, within one of the parishes as provided for in Subsection A of this Section, who bought a manufactured home on or after September 1, 2005, through December 31, 2006, for use solely as residential housing, shall also be eligible for a refund of the tax, penalty, and interest, subject to the conditions provided for in this Subsection, if the purchaser submits an Affidavit of Displacement to the state treasurer attesting that the purchaser resided in one of the parishes as provided for in Subsection A of this Section on or after September 1, 2004. This affidavit shall be required in addition to any claim forms or other proof as required in this Subsection to establish eligibility for the refund.

(2) Persons requesting a refund pursuant to this Subsection for any sales tax, penalty, or interest paid shall present evidence of the payment of such taxes, penalty, or interest to the state treasurer in order to obtain a refund and show proof of immobilization. No refund shall exceed the amount of sales tax, penalty, and interest actually paid. If the treasurer cannot verify the amount of sales tax, penalty, or interest paid by a person requesting such refund based upon the data provided to him by the secretary of the Department of Revenue, then the treasurer shall submit a request to the secretary of the Department of Public Safety and Corrections for information regarding that specific taxpayer's tax, penalty, and interest paid. Within thirty days of receipt of the request, the secretary of the Department of Public Safety and Corrections shall determine by the best means available to him, whether the amount of tax, penalty, and interest paid claimed by the taxpayer is accurate, based on the records of the office of motor vehicles, and provide such information to the treasurer.

(3) Persons requesting a refund pursuant to the provisions of this Subsection shall submit a claim to the state treasurer on or before June 30, 2010.

Acts 2008, No. 468, §1, eff. July 1, 2008.