Louisiana Revised Statutes Tit. 47, § 1481. Authority of board to receive and consider claims against the state

A. Any person who has a claim against the state of Louisiana for money erroneously paid into the State Treasury, or for any other claim, may present such claim to the Board of Tax Appeals, in such form and together with such proofs as the Board of Tax Appeals may require by its rules and regulations. The board shall duly examine into the justice, merits and correctness of each such claim presented to it, and shall officially pass thereon.

B. For purposes of this Part, except when the context clearly indicates otherwise, the terms defined in this Section shall have the following meanings:

C. The board and the secretary may enter into an agreement to allow filing of claims against the state with the department on forms prescribed by the secretary. Any claim filed with the department pursuant to this Subsection shall be deemed a filing with the board for the purposes of this Part as of the date the claim is filed with the secretary. Nothing in this Subsection shall restrict or limit any other remedy available to a claimant under any other applicable law.