Louisiana Revised Statutes 51:1306 – Application for refund; the refund form
At the time of a purchase, the retailer shall examine the international traveler’s passport or other current official picture identification and, after confirming the identity of the international traveler, shall:
(1) Complete the refund form.
(2) Attach the invoices or receipts to the refund form.
(3) Detach the retailer’s copy of each refund form and file it in his records pursuant to requirements of the refund agency and the commission.
(4) Return the refund form to the international traveler.
Acts 1988, No. 535, §1, eff. July 8, 1988; Acts 1989, No. 536, §1, eff. July 5, 1989; Acts 1992, No. 285, §§1 and 2, eff. July 1, 1992; Acts 1997, No. 1291, §2; Acts 1998, No. 50, §1; Acts 2001 1st Ex. Sess., No. 7, §1; Acts 2004, No. 48, §1, eff. May 21, 2004; Acts 2004 1st Ex. Sess., No. 14, §1; Acts 2006, No. 76, §1; Acts 2008, No. 232, §1.
NOTE: Acts 1988, No. 535, §3 provided for termination on July 1, 1992; Acts 1992, No. 285, §3, extended the date to July 1, 1997; Acts 1997, No. 1291, §2, extended the date to July 1, 1999; Acts 1998, No. 50, §1, extended the date to July 1, 2001; Acts 2001, 1st Ex. Sess., No. 7, §1, extended the date to July 1, 2004; Acts 2004, 1st Ex. Sess., No. 14, §1, extended the date to July 1, 2007; Acts 2006, No. 76, §1, extended the date to July 1, 2009; Acts 2008, No. 232, §1, extended the date to July 1, 2013; Acts 2012, No. 435, §1, extended the date to July 1, 2017; Acts 2017, No. 318, §2, removed the termination date from Act No. 535 of the 1988 R.S. and placed it in La. Rev. Stat. 51:1301(D).