§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.