La. Admin. Code tit. 37 § XIII-19707
Current through Register Vol. 50, No. 11, November 20, 2024
Section XIII-19707 - Authorization of Refunds or CreditA. For the purpose of this Chapter, a refund or credit of gross premium taxes is authorized when there is a payment of tax when none was due.B. The commissioner may make a refund or credit of each payment where it is determined that the payment was the result of an error, omission, or a mistake of fact of consequence to the determination of the tax liability, whether on the part of the taxpayer or the commissioner.La. Admin. Code tit. 37, § XIII-19707
Promulgated by the Department of Insurance, Office of the Commissioner, LR 501291 (9/1/2024).AUTHORITY NOTE: Promulgated in accordance with R.S. 22:11, the Administrative Procedure Act, R.S. 49:950 et seq., and R.S. 22:439.