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Acts of the 2008 Louisiana Legislature

Acts of the 2008 Louisiana Legislature

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SENATE BILL NO. 678
BY SENATOR ADLEY
AN ACT
To enact Subpart P of Part II-A of Subtitle I of
Title 39 of the Louisiana Revised Statues of
1950, to be comprised of R.S. 39:100.71, relative to
the FEMA Mobile Home Reimbursement Fund;
to provide for the deposit and credit of certain
money to the fund; to require appropriations
for refunding certain tax, penalty, and interest
paid on certain mobile or manufactured homes;
and to provide for related matters.
Be it enacted by the Legislature of Louisiana:
Section 1. Subpart P of Part II-A of Subtitle I of
Title 39 of the Louisiana Revised Statues of 1950,
comprised of R.S. 39:100.71, is hereby enacted to
read as follows:

SUBPART P. THE FEMA MOBILE HOME
REIMBURSEMENT FUND
§100.71. The FEMA Mobile Home Reimbursement

Fund

A. The commissioner of the offce of motor vehicles
shall determine by the best means available and
identify for the treasurer the following:
(1) State tax, penalty, and interest received after
the initial effective date of this Section paid by
any person pursuant to Chapter 4 of Title 32 of the
Louisiana Revised Statutes of 1950, or pursuant to
any other sales or use tax of the state or of a political
subdivision whose boundaries are coterminous
with those of the state on mobile or manufactured
homes provided to Louisiana citizens by the Federal
Emergency Management Agency, referred to in
this Subpart as “FEMA,” or the General Services
Administration (GSA) and used or intended for
use solely as residential housing and returned
thereafter to such agencies. Such funds shall be
deposited upon receipt in the state treasury and
shall be identifed to the treasurer.
(2) The amount of such tax, penalty and interest
paid on such mobile or manufactured homes provided
by FEMA or the General Services Administration
(GSA) to Louisiana citizens and used or intended for
use solely as residential housing from August 29,
2005, to the initial effective date of this Section and
returned thereafter to such agencies.
B.(1)(a) After compliance with the requirements
of Article VII, Section 9(B) of the Constitution
of Louisiana relative to the Bond Security and
Redemption Fund and prior to any money being
placed into the general fund or any other fund,
an amount equal to that deposited as required by
Paragraph (A)(1) of this Section shall be credited
by the treasurer to a special fund hereby created in
the state treasury to be known as the FEMA Mobile
Home Reimbursement Fund. In addition, an amount
equal to the amount identifed by the commissioner
of the offce of motor vehicles as provided for
in Paragraph (A)(2) of this Section shall also be
credited by the treasurer from the state general
fund to such special fund.
(b) The money in the fund shall be appropriated by
the legislature to be used solely as provided for in
Subsection D of this Section.
C. The money in the fund shall be invested by the
treasurer in the same manner as money in the state
general fund and interest earned on the investment
of the money shall be credited to the fund. All
unexpended and unencumbered money in the fund
at the end of the year shall remain in the fund.
D.(1) The money in the FEMA Mobile Home
Reimbursement Fund shall be appropriated by
the legislature to be used solely for refunding any
state tax, penalty, and interest paid by a person on
or after August 29, 2005, pursuant to Chapter 4 of
Title 32 of the Louisiana Revised Statutes of 1950,
or pursuant to any other sales or use tax of the state
or of a political subdivision whose boundaries are
coterminous with those of the state which was due
on a mobile or manufactured home provided to
Louisiana citizens by FEMA or the General Services
Administration (GSA) and used or intended for
use solely as residential housing and returned
thereafter to such agencies.
(2) Persons requesting a refund for any sales tax,
penalty, or interest paid pursuant to this Subsection
shall present evidence of the payment of such taxes,
penalty, or interest to the state treasurer in order to
obtain a refund.

Section 2. This Act shall become effective
upon signature by the governor or, if not signed
by the governor, upon expiration of the time for
bills to become law without signature by the
governor, as provided by Article III, Section 18
of the Constitution of Louisiana. If vetoed by
the governor and subsequently approved by the
legislature, this Act shall become effective on the
day following such approval.
Approved by the Governor, July 9, 2008.
A true copy:
Jay Dardenne
Secretary of State

- - - - - - - -

THE ADVOCATE
PAGE 514

* As it appears in the enrolled bill

CODING: Words in struck through type are deletions from existing law; words underscored
(House Bills) and underscored and boldfaced (Senate Bills) are additions.

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