2011 Louisiana Laws
Revised Statutes
TITLE 47 — Revenue and taxation
RS 47:315.1 — Sales tax refund
§315.1. Sales tax refund
A. In the event tangible personal property, a part of and used in or about a person's home, apartment or homestead, in this state on which Louisiana sales tax has been paid by the owner of the property is destroyed by a natural disaster occurring in an area in Louisiana subsequently determined by the president of the United States to warrant assistance by the federal government, the owner thereof who was the purchaser who paid the Louisiana sales tax shall be entitled to reimbursement of the amount of the tax paid on such tangible personal property destroyed for which no reimbursement was received by insurance or otherwise. Upon receipt of a notarized statement of the owner as to the amount of the taxes paid under the provisions of this Chapter on tangible personal property destroyed as aforesaid, the collector shall make refund to said owner in the amount to which he is entitled.
B. No refund shall be made under the provisions of this section unless a claim for refund covering the amount to which an owner is entitled is filed on or before the end of the third calendar year following the calendar year in which the property was destroyed.
C. The collector is authorized to prescribe the forms and regulations for use in carrying out the provisions of this Section.
Added by Acts 1970, No. 592, §1. Amended by Acts 1972, No. 592, §1; Acts 1973, No. 60, §1; Acts 2001, No. 1032, §15.
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