La. Admin. Code tit. 72 § I-111
Current through Register Vol. 50, No. 9, September 20, 2024
Section I-111 - Requirements for the Filing of Claims for Refund or Credit of Local Sales and Use TaxesA. Definitions. For purposes of this Section, the following terms have the meanings ascribed to them. Board-the Louisiana Uniform Local Sales Tax Board and its duly authorized representatives.
Claim for Refund or Credit-an application form and all supporting documents required to confirm the validity of a refund or credit that has been submitted by a Taxpayer to the Board or a Collector.
Collector-the single collector for a parish as defined in Article VII, Section 3 of the Constitution of Louisiana and the Collector's duly authorized representatives.
Local Sales Tax-a tax imposed by a Local Taxing Authority under the provisions of Article VI, Section 29 of the Constitution of Louisiana.
Local Taxing Authority-a political subdivision of the state authorized to impose sales tax under the provisions of Article VI, Section 29 of the Constitution of Louisiana.
Taxpayer-any person defined in R.S. 47:301(8) who qualifies as a dealer under R.S. 47:301(4).
B. Taxpayers who file claims for refund or credit of overpayments of tax, penalty or interest as authorized by R.S. 47:337.77 or R.S. 47:337.102(G) shall comply with the following requirements:1. Claims for refund or credit shall be written in the English language and be: a. submitted electronically to the board through a website portal established for multi-parish claims as authorized by R.S. 47:337.102(G);b. submitted to the collector for the parish where the tax was paid in the manner and form established by the collector; orc. submitted by timely filing an amended return.2. Claims for refund or credit shall:a. be signed and dated by the taxpayer or his authorized representative;b. contain a clear statement detailing the reason for the claim; andc. include a complete application and supporting schedules itemizing the overpayment of tax amounts by filing period.C. Claims must be submitted to an official or entity authorized to receive the claim on behalf of the collector. 1. Taxpayers may submit claims for refund or credit that involve two or more Louisiana parishes having transactions similar in fact to either the board or the individual collectors for each parish. Claims for refund or credit submitted to the board must be filed electronically through the board's multi-parish refund system.2. Taxpayers shall submit claims for refund or credit that involve a single parish or have dissimilar transactions directly to the individual collectors for each parish.D. Filing Date of Claims 1. Claims for refund or credit in properly addressed envelopes with sufficient postage delivered by the United States Postal Service are deemed filed on the date postmarked by the United States Postal Service. If a postmark is illegible, the taxpayer has the burden of proving the date of postmark. The date of registration is treated as the date of postmark for claims for refund or credit sent by United States registered or certified mail. Postage meter dates are valid postmark dates provided they do not conflict with a legible United States Postal Service postmark date. If the dates conflict, the United States Postal Service date shall override the meter date.2. Claims for refund or credit delivered by courier are deemed filed on the date delivered to the collector's office. The courier's records shall serve as prima facie evidence of the delivery.3. Claims for refund or credit delivered by the taxpayer or a representative of the taxpayer are deemed filed on the date received by the collector's office. Upon request of the taxpayer, the collector shall provide a receipt acknowledging the date of receipt.4. Claims for refund or credit submitted electronically are deemed filed when both the application and supporting schedules are received by the board, collector or the collector's agent and available for review by the collector.5. Supplemental information requested by a collector and timely provided by the applicant shall not alter the filing date of the claim. This paragraph shall not apply to schedules or documents required to be submitted with claims for refund or credit under an ordinance or a collector's written public policy.E. Approval of Claims 1. Claims for refund or credit shall be approved or denied by the appropriate collector or his designee in accordance with the collector's written policies and procedures and applicable provisions of the Uniform Local Sales Tax Code.2. Claims for refund or credit that have not been approved within one year of the date received or that have been denied may be appealed by the taxpayer to the Louisiana Board of Tax Appeals in accordance with R.S. 47:337.81.F. This Section shall apply only to claims for refund or credit for overpayments of local sales tax imposed by a local taxing authority.La. Admin. Code tit. 72, § I-111
Promulgated by the Louisiana Uniform Local Sales Tax Board, LR 471110 (8/1/2021).AUTHORITY NOTE: Promulgated in accordance with R.S. 47:337.102(C)(2).