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Rs 47:351.1 Occupational License Tax Refunds

§351.1. Occupational license tax refunds

Any taxpayer may apply to the collector for a refund of occupational license tax paid

that was not due. A taxpayer may appeal the collector's action on a claim for refund to the

Local Tax Division of the Board of Tax Appeals, in the same manner and subject to the same

deadlines as provided for in the Uniform Local Sales Tax Code under Chapter 2-D of this

Subtitle, including the prescriptive periods referenced in R.S. 47:337.81(A)(2).

Acts 2016, No. 335, §1, eff. June 5, 2016.

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Local Government
Louisiana
3
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
refund
license
occupational
collector
taxpayer
refunds
deadlines
subject
sales