Lafourche Parish

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Lafourche Parish Sales and Use Tax Department
Filing of Claims for Refund or Credit of Local Sales and Use Tax Written Public Policy

Refund Procedures. Taxpayers who file claims for refund or credit of overpayments of Taxes, penalty or interest as authorized by La. R.S. 47:337.77 shall comply with the following requirements of LAC Title 72, Section 111:

•         Claims for refund or credit shall be written in the English language.

•         Claims for refund or credit shall:

       a.   be signed and dated by the taxpayer or his authorized representative;

b.   contain a clear statement detailing the reason for the claim; and

c.   include a complete application and supporting schedules itemizing the overpayment of tax amounts by filing period.  This includes, but is not limited to: original invoices, credit invoices, original tax return, proof of payment, monthly sales summary, properly executed exemption certificate, and any other documentation necessary to support the claim.

Claims for refund or credit shall not be submitted electronically.  Additionally, no refund claim and supporting documentation may be submitted via e-mail or by fax.  In the event that an amended return seeking a refund is filed electronically pursuant to the Collector’s sales tax online filing software, portal, or electronic filing service, all supporting documentation in accordance with the above provisions must be received by the Collector within five (5) business days of the filing of the amended return requesting refund.

Any claim for refund or credit, and any supporting documentation required to be attached therewith, which is determined by the Collector to not have been properly submitted under this Section 14 of the Consolidated Ordinance shall not accrue interest pursuant to La. R.S. 47:337.80(D) until such time as the claim for refund or credit is determined to be compliant with Section.

Claims for refund or credit shall be approved or denied by the collector or his designee in accordance with the collector’s written policies and procedures and applicable provisions of the Uniform Local Sales Tax Code.  The Collector retains the option to issue a credit memo to all active taxpayers to be applied to future returns rather than a refund of monies.  If a claim for refund or credits is approved for any account that is closed, the Collector will issue a check to the address on file at the time the refund is processed.

Claims for refund or credit that have not been approved within one year of the date received or that have been denied may be appealed by the taxpayer to the Louisiana Board of Tax Appeals in accordance with La. R.S. 47:337.81.

SECTION 15.  Timely Filing of Refund.  The Collector will follow the filing date of claims as indicated in LAC Title 72, Section 111 (D), which provides as follows:

•         Claims for refund or credit in properly addressed envelopes with sufficient postage delivered by the United States Postal Service are deemed filed on the date postmarked by the United States Postal Service. If a postmark is illegible, the taxpayer has the burden of proving the date of postmark. The date of registration is treated as the date of postmark for claims for refund or credit sent by United States registered or certified mail. Postage meter dates are valid postmark dates provided they do not conflict with a legible United States Postal Service postmark date. If the dates conflict, the United States Postal Service date shall override the meter date.    

•         Claims for refund or credit delivered:

1)      by courier are deemed filed on the date delivered to the collector’s office. The courier’s records shall serve as prima facie evidence of the delivery.

2)      by the taxpayer or a representative of the taxpayer are deemed filed on the date received by the Collector’s office. Upon request of the taxpayer, the collector shall provide a receipt acknowledging the date of receipt.