PART III.  REFUNDS

§2451.  Claims and suits for refund

A.  Claims for refund of any erroneous payment or overpayment made of estate transfer taxes paid to the secretary of the Department of Revenue shall be filed with the secretary by the latest of the following:

(1)  Within fifteen months from the time the erroneous payment or overpayment was made by the taxpayer.

(2)  Within six months after the judgment of the highest court in which any succession contest between the heirs and legatees becomes final.

(3)  Within six months after a payment of federal estate tax, as to which tax a credit was allowed under the United States Internal Revenue Code for death taxes paid to the state of Louisiana, is refunded, in whole or in part, or a judgment of court for such refund becomes final, whichever is later.

(4)  Within ninety days after filing an amended federal estate tax return if the credit allowed for death taxes paid to the state of Louisiana was reduced from the federal estate tax return filed immediately prior to the amended return.

B.  In the event the claim is denied, the aggrieved taxpayer may proceed with the remedies provided in R.S. 47:1625.

C.  The state treasurer shall pay any amount recovered out of the general fund.

Added by Acts 1965, No. 75, §1.  Amended by Acts 1979, No. 573, §1; Acts 1989, No. 266, §1; Acts 1997, No. 658, §2; Acts 2007, No. 371, §1, eff. July 10, 2007; Acts 2010, No. 175, §5.

NOTE:  SEE ACTS 1989, NO. 266, §2.