Louisiana Administrative Code
Title 37 - INSURANCE Part
Part XIII - Regulations
Chapter 197 - Regulation Number 129-Surplus Lines Insurance Refund or Credit of Gross Premium Taxes
Section XIII-19707 - Authorization of Refunds or Credit
Universal Citation: LA Admin Code XIII-19707
Current through Register Vol. 50, No. 9, September 20, 2024
A. 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.
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.
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