Louisiana § RS 47:1520.2 - Electronically filed claims for refunds; overpayment of sales tax
Full text of Louisiana Louisiana Civil Code § RS 47:1520.2 — Electronically filed claims for refunds; overpayment of sales tax, with citation guidance and answers to common questions.
§ RS 47:1520.2. Electronically filed claims for refunds; overpayment of sales tax
A.(1) In cases where a taxpayer makes a claim for a refund of an overpayment of sales tax, the secretary shall require electronic filing of all schedules and invoices if the claim for a refund of an overpayment of sales tax is twenty-five thousand dollars or more or if the claim for a refund of an overpayment of sales tax is made by a tax preparer on behalf of the taxpayer, regardless of the amount of the refund.
(2) The secretary may exempt any taxpayer required to electronically file a schedule or invoice pursuant to the provisions of this Section if the taxpayer can prove that the electronic filing of a schedule or invoice would create an undue hardship.
B. The provisions of this Section shall not apply to the Louisiana Tax Free Shopping Program or to cases of a bad debt.
Acts 2016, No. 446, §1, eff. June 9, 2016.
NOTE: See Acts 2016, No. 446, §2, regarding applicability.
Source: official Louisiana text · Last verified 2026-08-27
Frequently Asked Questions About Louisiana § RS 47:1520.2
What does Louisiana Civil Code § RS 47:1520.2 cover?
Section RS 47:1520.2 ("Electronically filed claims for refunds; overpayment of sales tax") is part of the Louisiana Civil Code, the codified statutory law of Louisiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Louisiana § RS 47:1520.2?
A common citation format is "Louisiana Civil Code § RS 47:1520.2" (Louisiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Louisiana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Louisiana official source linked on this page or consult a licensed Louisiana attorney.
How does Louisiana § RS 47:1520.2 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Louisiana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Louisiana.