§ 20-113. Claimants

Latest version.

   A claim for a refund may be filed with the tax collector who collects the tax, fee, charge, interest, or penalty by a claimant who:

   (1) erroneously pays to a county or municipality a greater amount of tax, fee, charge, interest, or penalty than is properly and legally payable; or

   (2) pays to a county or municipality a tax, fee, charge, interest, or penalty that is erroneously, illegally, or wrongfully assessed or collected in any manner.

HISTORY: An. Code 1957, art. 24, § 9-710; 2013, ch. 119, § 2.

                    
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