§1482. Military personnel premium discount; rebates; rating standards and methods
A. Every motor vehicle insurer authorized to transact business in this state shall
provide to active duty military, Louisiana Air National Guard, and Louisiana Army National
Guard personnel based in this state a discount of twenty-five percent of the premium on any
automobile liability insurance policy purchased in this state to cover motor vehicles owned
by the military personnel.
B. Insurers providing the discount authorized by this Section to active duty military,
Louisiana Air National Guard, and Louisiana Army National Guard personnel are entitled
to a credit that shall be applied toward the premium taxes imposed under R.S. 22:831 and
838 in an amount equal to the discount actually provided. To the extent an insurer's credit
authorized in this Section exceeds the insurer's premium tax liability, the amount of credit
not used to offset premium taxes due shall be considered overpaid taxes and shall be
refundable to the insurer, without interest. Such insurers shall submit to the commissioner
of insurance the documents, evidence, and proof required, in accordance with the rules and
regulations adopted by the commissioner, to establish the discounts actually provided.
C. The commissioner shall adopt rules and regulations, in accordance with the
Administrative Procedure Act, to implement the provisions of this Section. The rules and
regulations shall include and not be limited to the following:
(1) Provisions defining and delineating active duty military, Louisiana Air National
Guard, and Louisiana Army National Guard personnel who may receive the discount.
(2) Recordkeeping requirements for the insurers.
(3) Procedures for submitting claims for premium tax credits.
(4) A listing of the documents, evidence, and proof necessary to establish a valid
claim.
(5) Time requirements and limitations for the submission of a claim, examination
of the claim, and a final decision by the commissioner.
(6) Other such provisions necessary for the proper implementation of this Section.
D. Except for the purpose of administering the military personnel premium discounts
set forth in this Section and in R.S. 22:1482.1, the fact that the insured is deployed in the
military for a period in excess of six months shall not be used by any insurer for the
classification of risks.
Acts 2004, No. 770, §1; Acts 2005, No. 408, §1, eff. July 11, 2005; Redesignated
from R.S. 22:1425 by Acts 2008, No. 415, §1, eff. Jan. 1, 2009; Acts 2010, No. 703, §1, eff.
Jan. 1, 2011; Acts 2020, No. 49, §1; Acts 2023, No. 406, §1.
NOTE: Former R.S. 22:1482 redesignated as R.S. 22:1502 by Acts 2008,
No. 415, §1, eff. Jan. 1, 2009.