LAC 42:III.2743. Claims for Refunds; Procedures

A. If a licensee or casino operator asserts a claim for a refund of taxes or fees paid, it may file a claim for a refund with the board and serve a copy of the claim on the division. B. A licensee or casino operator shall file with the board a memorandum of facts and authorities in support of the claim within 30 days after the claim is filed. The memorandum shall set forth the legal basis for the claim, the calculations of the amount of the refund, and certification that it has complied with the requirements of this Section. The licensee or casino operator shall serve a copy of the memorandum on the division. C. The division shall file a memorandum of facts and authorities in opposition to the claim with the board within 30 days after receipt of the licensee's or casino operator’s memorandum and serve a copy on the licensee or casino operator. The licensee or casino operator may file a reply memorandum with the board within 15 days after service of the division's memorandum. D. The division and the licensee or casino operator may stipulate to extend the deadlines specified in this Section if the stipulation is filed with the board before the expiration of the applicable time period. On motion of either the division or the licensee or casino operator, the chairman may extend the deadlines specified in this Section upon a showing of good cause. E. The board may deny a claim for refund for failure to comply with the requirements of this Section.