§297.9. Reduction to tax due; amounts paid by certain military servicemembers and dependents for certain hunting and fishing licenses

A. There shall be a credit against individual income tax liability due under this Part for seventy-two percent of the amounts paid by an active or reserve military servicemember, or the spouse or dependent of such servicemember, for obtaining a Louisiana noncommercial hunting or fishing license for themselves or their spouses and dependents.

B.(1) In order to claim the credit, the servicemember shall submit to the Department of Revenue an original letter from their commanding officer which shall include the following information regarding the servicemember:

(a) Full name and address of the servicemember.

(b) Full name and address of spouse and dependents, if applicable.

(c) Social security number.

(d) Date of birth.

(e) Driver's license number and state of issue.

(f) Current telephone number.

(g) Beginning and ending date of active or reserve military status.

(h) Signature of commanding officer.

(i) Commanding officer's contact telephone number.

(2) The servicemember shall also submit a copy of the noncommercial hunting and fishing license to the department in order to claim the credit.

C. Notwithstanding any other provision of law to the contrary, any excess of allowable credit established by this Section over the tax liabilities against which such credit can be applied, as provided in this Section, shall constitute an overpayment, as defined in R.S. 47:1621(A), and the secretary shall make a refund of such overpayment from the current collections of the taxes imposed by Chapter 1 of Subtitle II of this Title, together with interest as provided in R.S. 47:1624. The right to a credit or refund of any such overpayment shall not be subject to the requirements of R.S. 47:1621(B). All credits and refunds, together with interest thereof, must be paid or disallowed within one year of receipt by the secretary of any such claim for refund or credit. Failure of the secretary to pay or disallow, in whole or in part, any claim for a credit or a refund shall entitle the aggrieved taxpayer to proceed with the remedies provided in R.S. 47:1625.

D. The credit provided for pursuant to the provisions of this Section shall terminate and shall have no effect beginning January 1, 2020.

Acts 2007, No. 306, §1, eff. July 1, 2007; Acts 2015, No. 125, §2, eff. July 1, 2015; §5, eff. July 1, 2018; Acts 2016, 1st Ex. Sess., No. 29, §2; Acts 2017, No. 400, §§1 and 4, eff. June 26, 2017; Acts 2017, No. 403, §2, eff. June 26, 2017.