2021 Louisiana Laws
Revised Statutes
Title 47 - Revenue and Taxation
§1483. Payment of approved claims
RS 1483 - Payment of approved claims
A.(1) If the claim is approved and it should be an amount not exceeding twenty thousand dollars, the Board of Tax Appeals shall issue a judgment for payment of an approved claim, stating in the judgment the amount, purposes, and reasons for the judgment. If said claim shall amount to more than twenty thousand dollars and is approved by the board, the chairman, giving all the facts and circumstances in connection therewith, shall report the judgment to the legislature for its consideration as provided for in this Part. Provided that where such claim accrues to more than one person, as for example, the heirs or legatees of another, and the claim is determined by the board to be properly due and owing, payment thereof to the party or parties asserting the same before the board shall not be denied because of the failure or refusal of others to join in and assert such claim, but in such event only the portion due such claimant or claimants shall be paid and then only if the amount to be paid to each such claimant does not exceed twenty thousand dollars.
B.(1) Any judgment issued by the board for the payment of an approved claim when the amount approved does not exceed twenty thousand dollars shall be paid out of current collections without interest following submission to the secretary. The total amount of judgments paid in a fiscal year from current collections pursuant to this Subsection shall not exceed two million dollars, unless a higher amount for that fiscal year is approved by the commissioner of administration and the Joint Legislative Committee on the Budget.
(2) The payment of judgments for approved claims shall be paid by the secretary in the order in which the claims were approved by the board. If the total amount of claims approved by the board and authorized for payment under this Section exceeds the amount authorized pursuant to Paragraph (1) of this Subsection in a fiscal year, the payment of any excess claims shall be issued in the subsequent year in the same order of priority and with priority over any claims subsequently approved by the board.
C. When the board approves a claim against the state and the amount of the claim exceeds twenty thousand dollars but does not exceed two hundred fifty thousand dollars, the claim shall be submitted to the litigation subcommittee of the Joint Legislative Committee on the Budget for review prior to the next regular session of the legislature. If the claim is approved by the litigation subcommittee, the approved claim shall be paid out of current collections without interest following submission of the authorization to the secretary.
D. When the board has approved a claim against the state for erroneous payments of state taxes and the claim is not paid in full pursuant to this Section, is not paid pursuant to any provision of R.S. 47:1484, and is not fully appropriated during the next regular session of the legislature following the date of the board's approval, the secretary and the claimant may agree that the payment of the claim may be taken as a nonrefundable offset against the particular tax at issue. If this offset exceeds the amount of taxes due for the claimant, any unused amount may be carried forward against subsequent tax liability for the same tax for a period not to exceed five years. The provisions of this Subsection shall not apply when the amount of the claim exceeds one million dollars.
Acts 2019, No. 367, §1, eff. June 18, 2019.
