La. R.S. 47:337.64 — Alternative remedy for dealers

A. Any taxpayer who has received a notice of assessment for sales and use taxes
from any collector or taxing authority and whose remedy is to make a payment under protest
may in lieu thereof comply with the alternative provisions of this Section, rather than making
a payment under protest.
B. (1) If the taxpayer files suit in any state court of competent jurisdiction, or a
petition with the Board of Tax Appeals, contesting the assessment within the time provided
by law and satisfies the alternative remedies provided for in Subsection C of this Section, no
collection action shall be taken in connection with the assessment of taxes, interest, and
penalties, which are the subject of the taxpayer's suit; however, the collector shall be
permitted to file a reconventional demand against the taxpayer in such suit.
(2) Repealed by Acts 2018, No. 143, §2, eff. May 11, 2018.
C.(1)(a) The taxpayer may file with the court or the Board of Tax Appeals a rule to
set bond or other security, which shall be set for hearing within thirty days of the filing of the
rule to set bond or other security, and shall attach to the petition evidence of the taxpayer's
ability to post bond or other security.
(b) The term "other security" as set forth in this Section shall include but not be
limited to a pledge, collateral assignment, lien, mortgage, factoring of accounts receivable,
or other encumbrance of assets.
(2)(a) The court may either order the posting of commercial bond or other security
in an amount determined by the court to be reasonable security for the amount of unpaid
taxes, interest, and penalties demanded in the assessment or may order the taxpayer to make
a payment under protest pursuant to the provisions of state law and this Chapter in an amount
determined by the court to be reasonable security considering the amount of such unpaid
taxes, interest, and penalties. The court may order that a portion of the unpaid taxes, interest,
and penalties be paid under protest and the balance secured by the posting of a bond or other
security as provided in this Section.
(b) The Board of Tax Appeals may order the posting of commercial bond or other
security in an amount to be determined by the board to be reasonable security for the amount
of unpaid taxes, interest, and penalties demanded in the assessment, or may order the
taxpayer to make a payment under protest pursuant to the provisions of state law and this
Chapter in an amount determined by the board to be reasonable security considering the
amount of such unpaid taxes, interest, and penalties. The board may order that a portion of
the unpaid taxes, interest, and penalties be paid under protest and the balance secured by the
posting of a bond or other security as provided in this Section.
(3) The posting of such bond or other security or the payment under protest shall be
made no later than thirty days after the mailing of the notice of the decision of the court or
the Board of Tax Appeals authorizing the posting of bond or other security or requiring that
a payment under protest be made.
(4) If the taxpayer timely files the suit or any petition or rule referred to in this
Section, no collection action shall be taken in connection with the assessment of taxes,
interest, and penalties, which are the subject of the taxpayer's cause of action, unless the
taxpayer fails to post bond or other security or make the payment under protest required by
the Board of Tax Appeals or court; however, the collector shall be permitted to file a
reconventional demand against the taxpayer in the cause of action. A collector may procure
an appraisal or conduct discovery concerning the value and validity of security offered prior
to the date for filing the collector's response or opposition to a rule set for hearing under this
Subsection.
(5) To the extent not inconsistent with this Section, the nature and amount of the
bond or security and the procedures for posting bond or providing other security shall be
consistent with the provisions for providing security in connection with a suspensive appeal
under the Code of Civil Procedure.
(6) The provisions of this Section shall be applicable to either dealers or other
taxpayers, and any references in this Section to taxpayers shall also be applicable to dealers.
(7) In lieu of dismissal of the taxpayer's appeal in those instances where a taxpayer
assessed pursuant to R.S. 47:337.50(A) has filed a timely appeal to the Board of Tax Appeals
for redetermination of the assessment in the manner authorized by R.S. 47:337.51(A)(1) but
not authorized under the applicable provisions of R.S. 47:337.51(A)(2), and following a
contradictory hearing on a rule requested by any party, the Board of Tax Appeals may order
the payment of bond, other security, or full or partial payment under protest, as provided for
in this Section.