§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.