La. R.S. 47:1483 — Payment of approved claims; notification to the legislature; offset of certain claims

A. If a claim that equals or exceeds one hundred thousand dollars is approved by the
Board of Tax Appeals, the chairman of the board, giving all of the facts and circumstances
in connection with the approved claim, shall report the judgment to the legislature for its
consideration as provided for in this Part. Any claim approved by the Board of Tax Appeals
that is less than one hundred thousand dollars shall be paid in accordance with the provisions
of Subsection B of this Section. If a claim accrues to more than one person, and the claim
is determined by the board to be properly due and owing, payment to the party or parties
asserting the claim before the board shall not be denied because of the failure or refusal of
others to join in and assert the claim; however, only the portion due the claimant or claimants
shall be paid.
B.(1) Any judgment issued by the board for the payment of an approved claim when
the amount approved is less than one hundred thousand dollars shall be paid out of current
collections without interest following submission to the secretary. The total amount of
judgments paid in a fiscal year from current collections pursuant to this Subsection shall not
exceed two million dollars, unless a higher amount for that fiscal year is approved by the
commissioner of administration and the Joint Legislative Committee on the Budget.
(2) The payment of judgments for approved claims shall be paid by the secretary in
the order in which the claims were approved by the board. If the total amount of claims
approved by the board and authorized for payment under this Section exceeds the amount
authorized pursuant to Paragraph (1) of this Subsection in a fiscal year, the payment of any
excess claims shall be issued in the subsequent year in the same order of priority and with
priority over any claims subsequently approved by the board.
C. When the board has approved a claim against the state for erroneous payments
of state taxes and the claim is not paid in full pursuant to this Section, is not paid pursuant
to any provision of R.S. 47:1484, or is not fully appropriated during the next regular session
of the legislature following the date of the board's approval, the secretary and the claimant
may agree that the payment of the claim may be taken as a nonrefundable offset against the
particular tax at issue. If this offset exceeds the amount of taxes due for the claimant, any
unused amount may be carried forward against subsequent tax liability for the same tax for
a period not to exceed five years. The provisions of this Subsection shall not apply if the
amount of the claim exceeds one million dollars.
D. Repealed by Acts 2022, No. 564, §2, eff. June 17, 2022.
Acts 2019, No. 367, §1, eff. June 18, 2019; Acts 2022, No. 564, §§1, 2, eff. June 17,
2022; Acts 2024, No. 241, §1, eff. May 23, 2024.