Louisiana Revised Statutes Tit. 47, § 1483. Payment of approved claims; notification to the legislature; offset of certain claims

A. If a claim that equals or exceeds one hundred thousand dollars is approved by the Board of Tax Appeals, the chairman of the board, giving all of the facts and circumstances in connection with the approved claim, shall report the judgment to the legislature for its consideration as provided for in this Part. Any claim approved by the Board of Tax Appeals that is less than one hundred thousand dollars shall be paid in accordance with the provisions of Subsection B of this Section. If a claim accrues to more than one person, and the claim is determined by the board to be properly due and owing, payment to the party or parties asserting the claim before the board shall not be denied because of the failure or refusal of others to join in and assert the claim; however, only the portion due the claimant or claimants shall be paid.

C. 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, or 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 if the amount of the claim exceeds one million dollars.

D. Repealed by Acts 2022, No. 564, § 2, eff. June 17, 2022.