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Rs 47:337.64 Alternative Remedy For Dealers

§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

district court.

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

security.

(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

be made.

(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.

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Local Government
Louisiana
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8
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John Bel Edwards
John Bel Edwards
January 11, 2016 -
Democratic
1-225-342-4404
900 North 3rd Street, Baton Rouge, LA, 70802

Keywords
tax
security
bond
taxpayer
protest
appeal
payment
posting
assessment
taxes