2017 Louisiana Laws
Revised Statutes
TITLE 47 - Revenue and Taxation
RS 47:1431 - Taxpayer's petition
PART II. APPEALS FOR REDETERMINATION OF
ASSESSMENT OR FOR DETERMINATION OF OVERPAYMENT
§1431. Taxpayer's petition
A. Whenever a taxpayer is aggrieved by an assessment made by a state collector, or by a state collector's action or failure to act on a claim for refund or credit of an overpayment, such taxpayer may appeal to the board for a redetermination of the assessment or a determination of the alleged overpayment, by filing a petition with the board within the respective periods set forth in R.S. 47:1565, 1566, 1625, or other applicable law.
B. If a taxpayer has complied with the provisions of R.S. 47:337.63 or 1576, the taxpayer may file a payment under protest petition with the board within the respective periods set forth therein.
C. If a taxpayer disputes an assessment made by a local collector, or a local collector's action or failure to act on a claim for a refund or credit of an overpayment, the taxpayer may appeal to the board for a redetermination of the assessment or a determination of the alleged overpayment, by filing a petition with the board as provided in R.S. 47:337.51, 337.53, or 337.81.
Acts 2014, No. 640, §2, eff. June 12, 2014; Acts 2016, No. 335, §1, eff. June 5, 2016.
