Opinion ID: 1663452
Heading Depth: 2
Heading Rank: 4

Heading: Inter-Parish Credit

Text: Elevating Boats has argued that, if it is held accountable to St. Bernard Parish for the sales and use taxes from the years 1984-1994, it should, pursuant to La.Rev.Stat. § 33:2718.2, receive credit for the taxes it paid to Plaquemines Parish during that same period. La.Rev.Stat. § 33:2718.2 states: A credit against the sales and use tax imposed by any political subdivision of the state shall be granted to a taxpayer who paid monies, whether or not paid in error, absent bad faith, based upon a similar tax, levy or assessment upon the same tangible personal property in a political subdivision of another state, or a political subdivision of this state. La.Rev.Stat. § 33:2718.2(A). The statute provides for a specific procedure to be followed by an applicant seeking to obtain the credit. First, the taxpayer must make a formal request for a refund by certified mail including all evidence supporting the claim. See La.Rev.Stat. § 33:2718.2(E)(1)(a). Second, if no response is received within sixty days, the taxpayer must send another formal request, again by certified mail. See La. Rev.Stat. § 33:2718.2(E)(1)(b). Finally, the taxpayer must provide the municipality from which he seeks a credit the response from the municipality paid in error or an affidavit stating that no such response was received. See La.Rev.Stat. § 33:2718.2(E)(1)(c). In this case, the record is devoid of any evidence indicating that Elevating Boats made any formal demands of Plaquemines Parish in accordance with § 33:2718.2. [24] Based on the fact that these procedures were not followed, we deny Elevating Boats's request for an inter-parish credit against its sales and use tax indebtedness to St. Bernard Parish and reinstate the district court's judgment accordingly. [25]