Tax Facts Index
TAX FACTS NEWSLETTER
East Baton Rouge Parish
Department of Finance
Vol. 15, No. 2
Frequently, a dealer will discover that an overpayment to
this office has occurred. L.R.S. 47:1621 defines an "overpayment" as a
payment of tax, penalty, or interest when none is due, or the excess of the tax,
penalty or interest remitted over and above the amount due.
A dealer must request a refund in writing and also submit a
sworn statement stating the amount of tax paid, the actual amount due, the
amount claimed as a refund, and the circumstances surrounding the overpayment.
refund application instructions and to
Claim for Credit or Refund of Taxes Paid form.
The Revenue Division will examine the request, confirm the amount of the
overpayment, and issue a check equal to the amount of the overpayment, made
payable to the dealer.
If upon examination of such claim for refund, the Revenue
Division rejects a dealer's claim, written notice will be sent to the dealer
advising of the reasons for rejection. A dealer may appeal a rejection,
provided that said appeal is made within 30 days of the date of the rejection
A dealer must file for a refund within three years from
December 31 of the year in which the tax became due or within a year from the
date the tax was paid, whichever is later.
Claims for refund will be accepted when it can be determined
that the overpayment resulted from:
1. An error in mathematical computation.
2. Recognition and writing off of annual bad debts in accordance
with L.R.S. 47:315 (B) (1-4).
3. Tax remitted in error.
4. Payment of tax to the wrong jurisdiction.
Interest on Refunds
Interest on refunds granted by the Revenue Division is
calculated as follows:
From the date of payment of taxes, but prior to the
submission by the taxpayer of a claim for refund, and 60 days after the request
for refund interest is computed at a rate of 2% per annum.
On the 61st day after a refund is requested, interest is
calculated at the judicial interest rate minus one percent. The judicial
interest rates for the last four years are as follows:
January 1, 2004 to December 31, 2004 -
January 1, 2003 to December 31, 2003 - 4.50%
January 1, 2002 to December 31, 2002 - 5.75%
January 1, 2001 to December 31, 2001 - 8.241%
Have You Renewed Your Occupational License Tax?
The last date to file for 2004 Occupational License Tax
renewals without being assessed penalty and interest was February 29, 2004.
Businesses that have not yet filed their 2004 renewals will be receiving notices
of delinquency. Those businesses are reminded that, since their renewals
were not filed timely, penalty and interest must be included when calculating
their remittance. Penalty at the rate of 5% per month, maximum of 25%,
from March 1, and interest at the rate of 1.25% per month from March 1, will be
assessed on all renewal forms postmarked after February 29. Any business
requiring assistance in completing their renewal form may call (225) 389-3084
Following are the sales tax due dates for the second quarter
|For the Month of
||Tax Due Date
Taxpayers may contact the
Revenue Division by phone or fax to receive assistance between the hours of
8 a.m. and 5 p.m., Monday-Friday.
Taxpayer Assistance (225)
The Tax Facts
Newsletter is issued quarterly by the Finance Department/Revenue
Division. Our mission is to provide taxpayers with information
concerning developments and policies regarding the collection of local sales
and use taxes within East Baton Rouge Parish. The Revenue Division
invites any suggestions, questions or comments that you would like addressed
in future issues of Tax Facts. Please send these items to:
City of Baton Rouge -
Department of Finance
P. O. Box 2590
Baton Rouge, LA 70821-2590
Attention: Steve Thomas,
Asst. Revenue Manager
or send us an e-mail
Remember to mail your return
early! Returns bearing a U.S. postmark on or after the above delinquent
dates will be assessed penalty, interest, and loss of vendor's compensation.
Proud Member of the Louisiana Association of Tax Administrators