§337.64. Alternative remedy for dealers
A. Any taxpayer who has received a notice of assessment for sales and use taxes
from any collector or taxing authority and whose remedy is to make a payment under protest
may in lieu thereof comply with the alternative provisions of this Section, rather than making
a payment under protest.
B. (1) If the taxpayer files suit in any state court of competent jurisdiction, or a
petition with the Board of Tax Appeals, contesting the assessment within the time provided
by law and satisfies the alternative remedies provided for in Subsection C of this Section, no
collection action shall be taken in connection with the assessment of taxes, interest, and
penalties, which are the subject of the taxpayer's suit; however, the collector shall be
permitted to file a reconventional demand against the taxpayer in such suit.
(2) If a valid petition contesting an assessment is timely filed with the Board of Tax
Appeals pursuant to Paragraph (1) of this Subsection, the Board of Tax Appeals shall
exercise the authority provided for in Subsection C of this Section in the same manner as a
C.(1)(a) The taxpayer may file with the court a rule to set bond or other security,
which shall be set for hearing within thirty days of the filing of the rule to set bond or other
security and shall attach to the petition evidence of the taxpayer's ability to post bond or other
(b) The term "other security" as set forth in this Section shall include but not be
limited to a pledge, collateral assignment, lien, mortgage, factoring of accounts receivable,
or other encumbrance of assets.
(2) The court may either order the posting of commercial bond or other security in
an amount determined by the court not to be less than the amount of unpaid taxes, interest,
and penalties demanded in the assessment or may order the taxpayer to make a payment
under protest pursuant to the provisions of state law and this Chapter in the amount of such
unpaid taxes, interest, and penalties. The court may order that a portion of the unpaid taxes,
interest, and penalties be paid under protest and the balance secured by the posting of a bond
or other security as provided herein.
(3) The posting of such bond or other security or the payment under protest shall be
made no later than thirty days after the mailing of the notice of the decision of the court
authorizing the posting of bond or other security or requiring that a payment under protest
(4) If the taxpayer timely files the suit referred to herein, no collection action shall
be taken in connection with the assessment of taxes, interest, and penalties, which are the
subject of the taxpayer's suit, unless the taxpayer fails to post bond or other security or make
the payment under protest required by the court; however, the collector shall be permitted
to file a reconventional demand against the taxpayer in such suit.
(5) To the extent not inconsistent with this Section, the nature and amount of the
bond or security and the procedures for posting bond or providing other security shall be
consistent with the provisions for providing security in connection with a suspensive appeal
under the Code of Civil Procedure.
Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2009, No. 493, §1, eff. July 10, 2009;
Acts 2015, No. 210, §1, eff. June 23, 2015.