La. Admin. Code tit. 69, § I-707 - Alternative Filing Option
A. A claim against
the state pursuant to
R.S.
47:1481 for taxes erroneously paid may
additionally be filed with the secretary of the Department of Revenue on forms
prescribed by the secretary pursuant to the provisions of
R.S.
47:1481(B)(3). The date of
any such filing with the department shall be deemed the date of filing of the
claim with the board. This is an optional procedure, and does not restrict any
right to file directly with the board.
B. If a claim filed with the department is
agreed with by the department, then it shall submit to the board a proposed
consent judgment attached with the submitted claim. Any consent judgment will
include a signed stipulation by the secretary, or the secretary's designee, of
the applicable facts and law upon which they relied in consenting to the
claim.
C. Rejection of a Claim
1. If the department does not agree with a
claim filed with the department then it shall send a notice of denial to the
claimant by certified mail at the address provided in the claim detailing its
reasons for denial, and notifying the claimant that it has 60 days from the
mailing of that notice to file its claim with the board.
2. If a claimant fails to file its claim with
the board in accordance with
§701 within 60
days of notice of denial by the department, then the department may file a
motion of dismissal. The board shall transmit a notice by regular mail to the
claimant of any hearing set on a motion for dismissal pursuant to this
provision, and the motion shall be granted if the claimant fails to properly
file its claim in accordance with
§701 prior to the
date set for hearing of the motion.
Notes
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