In the above video, Jones Walker SALT partner Jay Adams explains a few highlights from recent Louisiana legislation regarding the new “local” Board of Tax Appeals (BTA) available to taxpayers for matters involving local sales/use tax assessments and refund claims, as well as possible new traps for taxpayers relating to appeals of local sales/use tax refund claim denials.
Specifically, Jay discusses:
- the new “local BTA” appeal forum available to taxpayers for appeals of local sales/use tax assessments and refund claims;
- the recently enacted “deemed denial” provisions that are now a part of the relevant Louisiana local refund claim procedure; and
- a new tactic utilized by some local sales/use tax collectors during taxpayer appeals of denials of local refund claims.