La. R.S. 47:1625 — Appeals from the collector's disallowance of refund claim

A.(1) If the collector fails to act on a properly filed claim for refund or credit within
one year from the date received by him or if the collector denies the claim in whole or in part,
the taxpayer claiming such refund or credit may appeal to the Board of Tax Appeals for a
hearing on the claim filed. No appeal may be filed before the expiration of one year from the
date of filing such claim unless the collector renders a decision thereon within that time, nor
after the expiration of sixty days from the date of mailing by registered mail by the collector
to the taxpayer of a notice of the disallowance of the part of the claim to which such appeal
relates.
(2) A taxpayer's proper appeal to the Board of Tax Appeals within sixty days from
the date on any notice of disallowance issued shall also establish that the appeal was filed
within sixty days from the date of certified or registered mailing of the notice.
B. A notice of disallowance, if issued, shall inform the taxpayer that he has sixty
days from the date of the certified or registered mailing of that notice to appeal to the Board
of Tax Appeals, and that any consideration, reconsideration, or action by the collector with
respect to such claim following the mailing of a notice by registered mail of disallowance
shall not operate to extend the period within which an appeal may be taken.
C. In answering any such appeal, the collector is authorized to assert a demand for
any tax and additions thereto that he may deem is due for the period involved in the claim
for refund or credit, and the Board of Tax Appeals shall have jurisdiction to determine the
correct amount of tax for the period in controversy and to render judgment ordering the
refunding or crediting or any overpayment or the payment of any additional tax, interest and
penalty found to be due.