Louisiana Revised Statutes Tit. 47, § 1520.2. Electronically filed claims for refunds; overpayment of sales tax

A. (1) In cases where a taxpayer makes a claim for a refund of an overpayment of sales tax, the secretary shall require electronic filing of all schedules and invoices if the claim for a refund of an overpayment of sales tax is twenty-five thousand dollars or more or if the claim for a refund of an overpayment of sales tax is made by a tax preparer on behalf of the taxpayer, regardless of the amount of the refund.

(2) The secretary may exempt any taxpayer required to electronically file a schedule or invoice pursuant to the provisions of this Section if the taxpayer can prove that the electronic filing of a schedule or invoice would create an undue hardship.