§ 20-250. Refunds and reimbursements.

(a)

In the event purchases are returned to the dealer by the purchaser or consumer after the tax imposed by this article has been collected or charged to the account of the consumer or user, the dealer shall be entitled to reimbursement of the amount of tax so collected or charged by him, in the manner prescribed by the administrator and in case the tax have not been remitted by the dealer to the collector, the dealer may deduct the same in submitting his return. Upon receipt of a sworn statement of the dealer as to the gross amount of such refunds during the period covered by such sworn statement, which period shall be as provided in R.S. 33:2718.1, the collector, through the administrator, shall issue to the dealer an official credit memorandum equal to the net amount remitted by the dealer for such tax collected. Such memorandum shall be accepted by the collector at full face value from the dealer to whom it is issued, in the remittance for subsequent taxes accrued under the provisions of this article.

(b)

If any dealer shall have given to the administrator notice within the time provided in subsection (a) of this section, such dealer thereafter, within the period provided by R.S. 33:2718.1, may file with the administrator a claim under oath for refund, in such form as the administrator may prescribe, stating the grounds thereof. However, no claim for refund shall be required or permitted to be filed with respect to a tax paid, after protest has been filed with the administrator as hereinafter provided, or after proceeding on appeal has been finally determined.

(c)

If, upon examination of such claim for refund, it shall be determined by the administrator that there has been an overpayment of tax, the amount of such overpayment shall be credited against any liability of any dealer under this article, and if there be no such liability, said dealer shall be entitled to a refund of the tax so overpaid. If the administrator shall reject the claim for refund in whole or in part he shall make an order accordingly and serve notice upon such dealer.

(d)

Where no question of fact or law is involved, and it appears that the records of the parish that any moneys have been erroneously or illegally collected from any dealer, or have been paid by any dealer under a mistake of fact or law, the administrator may, at any time within prescriptive period provided by R.S. 33:2718.1, upon making a record in writing of his reasons therefor, certify that any dealer is entitled to such refund and thereupon the administrator shall authorize the payment thereof from any appropriation available for such purposes.

(e)

When, to secure compliance with any of the provisions of this article any moneys shall have been deposited with the collector by any dealer, and shall have been paid over to the collector and the administrator shall be satisfied that such dealer has fully complied with all such provisions, the administrator shall so certify and authorize repayment from any appropriations available for such purpose to such dealer of such moneys, or such part thereof as the administrator shall certify has not been applied by him to the satisfaction of any indebtedness arising under this article.

(Ord. No. 02-09-0256-OR, § 10, 9-3-2002)