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-19709 - Prescription Period of Refund or Credits
Current through Register Vol. 50, No. 9, September 20, 2024
A. After three years from the 31st day of December of the year in which the tax became due or after one year from the date the tax was paid, whichever is the later, no refund or credit for a payment shall be made unless the commissioner has been notified of a claim for credit or refund by the taxpayer claiming such credit or refund before the expiration of said three-year or one-year period. The maximum amount which shall be refunded or credited shall be the amount paid within said three-year or one-year period.
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.
