§ 82-173. Prescription.

After three years from December 31 of the year in which the tax imposed by this article became due or after one year from the date the tax was paid, whichever is later, no refund or credit for an overpayment shall be made, unless a claim for credit or refund has been filed with the tax collector by the taxpayer claiming such credit or refund before the expiration of such three-year or one-year period. The tax collector shall prescribe the manner of filing claims for refund or credit. In any case where a taxpayer and the tax collector have consented in writing to an extension of the period during which an assessment of tax may be made, the period of prescription for refunding or crediting overpayments as provided in this section shall be extended in accordance with the terms of the agreement between the taxpayer and the tax collector.

(Ord. No. 50, § XLI, 12-19-60)

State law reference

Prescription of refunds, R.S. 33:2718.1.