Louisiana Statutes
§ 47:351.1 — Occupational license tax refunds
Louisiana § 47:351.1
JurisdictionLouisiana
Title 47Revenue and Taxation
This text of Louisiana § 47:351.1 (Occupational license tax refunds) is published on Counsel Stack Legal Research, covering Louisiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
La. Stat. Ann. § 47:351.1 (2026).
Text
§351.1. Occupational license tax refunds
Any taxpayer may apply to the collector for a refund of occupational license tax paid
that was not due. A taxpayer may appeal the collector's action on a claim for refund to the
Local Tax Division of the Board of Tax Appeals, in the same manner and subject to the same
deadlines as provided for in the Uniform Local Sales Tax Code under Chapter 2-D of this
Subtitle, including the prescriptive periods referenced in R.S. 47:337.81(A)(2).
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Legislative History
Acts 2016, No. 335, §1, eff. June 5, 2016.
Nearby Sections
2
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Bluebook (online)
Louisiana § 47:351.1, Counsel Stack Legal Research, https://law.counselstack.com/statute/la/47%3A351.1.