La. R.S. 47:1520.2 — Electronically filed claims for refunds; overpayment of sales tax

A.(1) In cases where a taxpayer makes a claim for a refund of an overpayment of
sales tax, the secretary shall require electronic filing of all schedules and invoices if the claim
for a refund of an overpayment of sales tax is twenty-five thousand dollars or more or if the
claim for a refund of an overpayment of sales tax is made by a tax preparer on behalf of the
taxpayer, regardless of the amount of the refund.
(2) The secretary may exempt any taxpayer required to electronically file a schedule
or invoice pursuant to the provisions of this Section if the taxpayer can prove that the
electronic filing of a schedule or invoice would create an undue hardship.
B. The provisions of this Section shall not apply to the Louisiana Tax Free Shopping
Program or to cases of a bad debt.
Acts 2016, No. 446, §1, eff. June 9, 2016.
NOTE: See Acts 2016, No. 446, §2, regarding applicability.