News & Tax Alerts: Tax Alerts – State

Help for Taxpayers Looking to Appeal the Denial of a Solar Electric System Tax Credit

Friday, November 18, 2016   (0 Comments)
Posted by: Ann Lupo

Taxpayers must file appeal within 60 days of the date of denial letter.

The Louisiana Department of Revenue (LDR) has mailed refund claim denial letters to many taxpayers who had claimed a solar electric system tax credit for a "purchased” system. The taxpayer has the right to appeal the denial to the Louisiana Board of Tax Appeal (BTA).

The petition MUST be filed with BTA within 60 days of the date on the person’s LDR "denial of solar energy system credit” letter.

The BTA now does have a limited mailbox rule. So, to be safe the petition can either be delivered to the BTA to be filed by the 60th day, OR, be sent via US Postal Service with an official postmark by the 60th day. (You must maintain official USPS proof of mailing if you intend to rely upon the mailbox file date.) Specific instructions for delivering or mailing the petition are posted under BTA FAQs.

The US Postal Service mailing address, the office address, and phone number are posted on the BTA website under Contact Us.

>> View the Rules and Regulations of Procedure and Practice Before the BTA

To help you navigate the process, LCPA is providing you with a draft sample petition you can use to file an appeal petition with BTA appealing the denial of a solar electric system tax credit for a "purchased” system. Claimants will need to fill in their own pertinent facts. The draft petition is geared toward someone who purchased and installed the system before June 19, 2015, the effective date of Act 131 from the 2015 Regular Legislative Session.

If the claimant purchased and installed the system on or after June 19, 2015, that person may not have the arguments mentioned in paragraphs 11, 16, and 17 of the sample petition.

>> View the sample petition (PDF) (To download an editable Word version, click here.) 

A few reminders:

  • The original petition and attachments AND 6 copies of the petition and attachments must be filed with BTA.
  • There will be a filing fee of about $300. See BTA Rule 16 for fee schedule.
  • MUST attach a copy of the denial letter and applicable tax return, sign the petition and put name, address, and phone number under the signature. See BTA Rule 3.
  • The BTA will supply the docket number and will serve the Secretary of LDR and the Attorney General.

Special thanks to Robert "Bob” S. Angelico, CPA, JD, a member of the LCPA's State and Local Tax Committee, for providing the content of this Alert. Questions about the content of this Alert should be directed to LCPA State Government Relations Director, Linda Babin.