§337.79. Prescription of refunds or credits

            A. After three years from the thirty-first day of December of the year in which the tax became due or after one year from the date the tax was paid, whichever is the later, no refund or credit for an overpayment shall be made unless a claim for credit or refund has been received by the collector from the taxpayer claiming such credit or refund before the expiration of said three-year or one-year period. The maximum amount, which shall be refunded or credited, shall be the amount paid within said three-year or one-year period. The collector shall prescribe the manner of filing claims for refund or credit.

            B. Provided that in any case where a taxpayer and the collector have consented in writing to an extension of the period during which an assessment of tax may be made, the period of prescription for refunding or crediting overpayments as provided in this Section shall be extended in accordance with the terms of the agreement between the taxpayer and the collector.

            C.(1) In any case where the collector pursues any remedy for collection of tax pursuant to R.S. 47:337.45, including the issuance of an assessment, the period of prescription for a refund or credit for the same tax periods and types of tax shall be suspended. However, the suspension of prescription provided for in this Subsection applies only in the following circumstances:

            (a) When an assessment has been issued and the taxpayer has submitted a refund claim that is received by the collector prior to the assessment becoming final.

            (b) When a summary proceeding has been filed and the taxpayer has timely pleaded the claim for refund as an offset or credit in the summary proceeding.

            (c) When an ordinary suit has been filed and the taxpayer has filed a timely reconventional demand for the refund or credit in the suit.

            (2) If the refund claim would have been prescribed but for this Subsection, the amount of the claim found to be due shall be credited or offset against the underpaid tax found to be due.

            (3) Prescription shall not be suspended by the provisions of Paragraph (1) of this Subsection if any of the following occur:

            (a) An assessment has become final and nonappealable.

            (b) A judgment of the Board of Tax Appeals concerning the collection remedy referenced in Paragraph (1) of this Subsection has become final.

            (c) A final judgment has been rendered by a district court in a related summary or ordinary proceeding.

            Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2015, No. 210, §1, eff. June 23, 2015.