Louisiana Administrative Code
Title 55 - PUBLIC SAFETY
Part III - Motor Vehicles
Chapter 3 - License Plates and Removal of Plates, Registrations, and Title Transactions
Subchapter B - Vehicle Registration License Tax
Section III-363 - Payment under Protest
Current through Register Vol. 50, No. 9, September 20, 2024
A. Any person resisting the payment of any amount of the tax imposed by R.S. 47:463 shall provide notice to the assistant secretary at the time of the payment of the tax of the person's intention to file suit for the recovery of the contested amount of the tax.
B. If the contested payment of the license registration tax is submitted with an application for registration to a public tag agent, the applicant's notice required in §363. A shall be submitted to the public tag agent and a copy of the notice sent to the assistant secretary.
C. If a person other than the applicant for registration of the motor vehicle submits the contested payment with the application to the department, the applicant's notice required in §363. A shall be submitted to the department by the person submitting the application.
AUTHORITY NOTE: Promulgated in accordance with R.S. 47:463(B).
