La. Admin. Code tit. 69 § I-707

Current through Register Vol. 50, No. 11, November 20, 2024

Section I-707 - Alternative Filing Option

A. A claim against the state pursuant to R.S. 47:1481 for taxes erroneously paid may additionally be filed with the secretary of the Department of Revenue on forms prescribed by the secretary pursuant to the provisions of R.S. 47:1481(B)(3). The date of any such filing with the department shall be deemed the date of filing of the claim with the board. This is an optional procedure, and does not restrict any right to file directly with the board.

B. If a claim filed with the department is agreed with by the department, then it shall submit to the board a proposed consent judgment attached with the submitted claim. Any consent judgment will include a signed stipulation by the secretary, or the secretary's designee, of the applicable facts and law upon which they relied in consenting to the claim.

C. Rejection of a Claim

1. If the department does not agree with a claim filed with the department then it shall send a notice of denial to the claimant by certified mail at the address provided in the claim detailing its reasons for denial, and notifying the claimant that it has 60 days from the mailing of that notice to file its claim with the board.

2. If a claimant fails to file its claim with the board in accordance with §701 within 60 days of notice of denial by the department, then the department may file a motion of dismissal. The board shall transmit a notice by regular mail to the claimant of any hearing set on a motion for dismissal pursuant to this provision, and the motion shall be granted if the claimant fails to properly file its claim in accordance with §701 prior to the date set for hearing of the motion.

La. Admin. Code tit. 69, § I-707

Promulgated by the Department of Civil Service, Board of Lax Appeals, LR 46787 (6/1/2020)

AUTHORITY NOTE: Promulgated in accordance with R.S. 47:1413.