Louisiana Revised Statutes 47:297.9 – A. There shall be a credit against individual income tax liability due under this Part for seventy-two percent of the amounts paid by an active or reserve military servicemember, or
Terms Used In Louisiana Revised Statutes 47:297.9
- Dependent: A person dependent for support upon another.
- Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
- Subtitle: means and includes all the Chapters in Subtitle II of this Title 47 and any other Title of the Louisiana Revised Statutes of 1950 except the provisions of Chapter 1 of Subtitle IV of Title 47 of the Louisiana Revised Statutes of 1950 and estate taxes for the assessment, collection, administration, and enforcement of taxes, fees, licenses, penalties, and interest due the state of Louisiana which have been delegated to the Department of Revenue. See Louisiana Revised Statutes 47:1501
A. There shall be a credit against individual income tax liability due under this Part for seventy-two percent of the amounts paid by an active or reserve military servicemember, or the spouse or dependent of such servicemember, for obtaining a Louisiana noncommercial hunting or fishing license for themselves or their spouses and dependents.
B.(1) In order to claim the credit, the servicemember shall submit to the Department of Revenue an original letter from their commanding officer which shall include the following information regarding the servicemember:
(a) Full name and address of the servicemember.
(b) Full name and address of spouse and dependents, if applicable.
(c) Social security number.
(d) Date of birth.
(e) Driver’s license number and state of issue.
(f) Current telephone number.
(g) Beginning and ending date of active or reserve military status.
(h) Signature of commanding officer.
(i) Commanding officer’s contact telephone number.
(2) The servicemember shall also submit a copy of the noncommercial hunting and fishing license to the department in order to claim the credit.
C. Notwithstanding any other provision of law to the contrary, any excess of allowable credit established by this Section over the tax liabilities against which such credit can be applied, as provided in this Section, shall constitute an overpayment, as defined in La. Rev. Stat. 47:1621(A), and the secretary shall make a refund of such overpayment from the current collections of the taxes imposed by Chapter 1 of Subtitle II of this Title, together with interest as provided in La. Rev. Stat. 47:1624. The right to a credit or refund of any such overpayment shall not be subject to the requirements of La. Rev. Stat. 47:1621(B). All credits and refunds, together with interest thereof, must be paid or disallowed within one year of receipt by the secretary of any such claim for refund or credit. Failure of the secretary to pay or disallow, in whole or in part, any claim for a credit or a refund shall entitle the aggrieved taxpayer to proceed with the remedies provided in La. Rev. Stat. 47:1625.
D. The credit provided for pursuant to the provisions of this Section shall terminate and shall have no effect beginning January 1, 2020.
Acts 2007, No. 306, §1, eff. July 1, 2007; Acts 2015, No. 125, §2, eff. July 1, 2015; §5, eff. July 1, 2018; Acts 2016, 1st Ex. Sess., No. 29, §2; Acts 2017, No. 400, §§1 and 4, eff. June 26, 2017; Acts 2017, No. 403, §2, eff. June 26, 2017.