{"data":{"id":"us-la/rs-47-1520.2","jurisdiction":"us-la","citation":"RS 47:1520.2","heading":"Electronically filed claims for refunds; overpayment of sales tax","body":"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.\n(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.\nB. The provisions of this Section shall not apply to the Louisiana Tax Free Shopping Program or to cases of a bad debt.","path":["TITLE 47. REVENUE AND TAXATION"],"source_url":"https://www.legis.la.gov/legis/Law.aspx?d=1017810","current_through":"2025 First Extraordinary Session","vintage":"","retrieved_at":"2026-09-14T05:02:38Z","sha256":"23618a72abbfeb12c3a097152fd2ef35639ca1c63f7cd3052bc7ef548a1a4e71","source_id":"us-la","stale":false,"prev":"us-la/rs-47-1520.1","next":"us-la/rs-47-1521"},"notice":"GroundRules: Original legal text. Not legal advice."}