RS 47:338.224: Collection and administration of occupancy taxes

A. All occupancy taxes administered or collected by the secretary of the Department of Revenue shall be subject to the provisions of Chapter 18 of this Subtitle.

B. All occupancy taxes levied pursuant to this Part may be collected as provided for in this Chapter and shall be subject to review pursuant to the provisions of this Chapter.

C. Any request for a refund of occupancy tax that was paid but not actually due shall be made in accordance with the provisions of this Chapter.