The Louisiana Department of Revenue has mailed refund claim denial letters to many taxpayers who had claimed the Alternative Fuel Tax Credit. Those letters, mailed around March 20, 2013, indicate that the taxpayer has the right to appeal the denial to the Louisiana Board of Tax Appeals (BTA). Under Louisiana Revised Statutes 47:1625, the taxpayer has 60 days from the date of the letter to file his or her appeal petition with the BTA. The appeal petition MUST be filed in the offices of the BTA by the 60th day. There is NO mailbox rule that applies here.
We are providing you with a sample petition that you may use to file an appeal of the refund claim denial with the BTA.