Opinion ID: 1092110
Heading Depth: 2
Heading Rank: 2

Heading: The Payment Under Protest Procedure

Text: The Payment Under Protest procedure provided for in LA.REV.STAT. 47:1576 has not changed in substance since its origin. [13] It provides that if a taxpayer protests the payment of any tax or enforcement of any tax law, he must pay the amount due and at that time give notice of intention to file suit for recovery of the tax. The amount paid is then placed in escrow for 30 days. If suit is filed within that period, the funds will be further held pending outcome of the suit. If suit is not timely filed, courts have held the taxpayer no longer has a right to proceed in district court for the recovery of taxes. Bagneris v. City of New Orleans, 130 So.2d 421, 424 (La.App. 4th Cir.1961).