Welcome


Law should be interactive.

Rabbit Crowd Library is an experiment in enabling people to interact with the law directly without bias.

Give law accountability. Use - , and to comment and respond to text you agree and disagree with.

0
0
0
Rs 47:337.63 Remittance Of Tax Under Protest; Suits To Recover

§337.63. Remittance of tax under protest; suits to recover

A.(1)(a) Any taxpayer protesting the payment of any amount found due by the

collector or the enforcement of any provision of law in relation thereto shall remit to the

collector the amount due and at that time shall give notice of intention to file suit for the

recovery of such tax or shall remit to the collector the amount due, and at that time give

notice of intention to file a petition with the Board of Tax Appeals, as provided in this

Section.

(b) In the case of sales or use taxes that are required to be collected and remitted by

a selling dealer as provided for in R.S. 47:337.17, the purchaser, in order to avail himself of

the alternative remedy provided by this Section, shall remit protested sales or use tax to the

selling dealer, and shall retain copies of documentation evidencing the amount of the sales

or use tax paid to the dealer on the transactions. On or before the twentieth day of the month

following the month of the transactions on which the selling dealer charged the tax, the

purchaser shall inform the collector by certified mail or other reasonable means of the dates

and amounts of the protested taxes that were charged by the selling dealer, and shall give

notice of the purchaser's intention to file suit for recovery of the tax or to file a petition for

recovery of the tax with the Board of Tax Appeals, as provided by law.

(2) Upon receipt of this notice, the amount remitted to the collector or the amount

of protested taxes that have been paid to the selling dealer shall be placed in an escrow

account and held by the collector or his duly authorized representative for a period of thirty

days. If suit is filed for recovery of the tax or a petition is filed with the Board of Tax

Appeals for recovery of the tax, within the thirty-day period, the funds in the escrow account

shall be further held pending the outcome of the suit or petition with the Board of Tax

Appeals or appeal therefrom.

(3) To the extent the taxpayer prevails, the collector shall refund the amount to the

claimant, with interest at the rate established pursuant to R.S. 47:337.80, except as provided

in Subsection E of this Section.

B.(1) This Section shall afford a legal remedy and right of action in the Board of Tax

Appeals as provided in this Section, or in any state court having jurisdiction of the parties

and subject matter, for a full and complete adjudication of any and all questions arising in

the enforcement of the sales and use tax of a taxing authority as to the legality of any tax

accrued or accruing or the method of enforcement thereof. In such action, service of process

upon the collector shall be sufficient service, and he shall be the sole necessary and proper

party defendant in any such suit.

(2) If the collector files suit against a taxpayer in district court pursuant to R.S.

47:337.45(A)(3), and the taxpayer timely pays under protest, the district court shall retain

exclusive jurisdiction to adjudicate the matter to final judgment.

C. This Section shall be construed to provide a legal remedy in the state courts in

case such taxes are claimed to be an unlawful burden upon interstate commerce, or the

collection thereof, in violation of any Act of Congress or the United States Constitution, or

the Constitution of Louisiana.

D. Upon request of a taxpayer and upon proper showing by such taxpayer that the

principle of law involved in an additional assessment is already pending before the courts for

judicial determination or before the Board of Tax Appeals, the taxpayer, upon agreement to

abide by the decision of the courts, the Board of Tax Appeals, or by a final judgment of a

court upon a timely appeal of a decision of the Board of Tax Appeals, may remit the

additional assessment under protest, but need not file an additional suit or petition. In such

cases, the tax so paid under protest shall be placed in an escrow account and held by the

collector until the question of law involved has been determined by the courts, the Board of

Tax Appeals, or by a final judgment of a court upon a timely appeal of a decision of the

Board of Tax Appeals, and shall then be disposed of as therein provided.

E. When the collector has pursued collection of taxes pursuant to any remedy

provided for in R.S. 47:337.45(A)(2) or (3) and the taxpayer has made a timely payment

under protest concerning the same tax obligation, and if the collector has deposited the

monies into an interest-bearing account in accordance with this Section, the interest to be

paid on the tax obligation to the party or parties adjudged to be entitled to the interest shall

be that interest actually earned and received by the collector on the payment.

Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2010, No. 1003, §2, eff. Jan. 1, 2011;

Acts 2014, No. 640, §2, eff. June 12, 2014; Acts 2015, No. 210, §1, eff. June 23, 2015.

Share this law:
Facebook Twitter LinkedIn Pinterest Reddit
Local Government
Louisiana
3
8
0
John Bel Edwards
John Bel Edwards
January 11, 2016 -
Democratic
1-225-342-4404
900 North 3rd Street, Baton Rouge, LA, 70802

Keywords
tax
collector
appeal
appeals
remit
suit
file
time
protest
dealer