HLS 10RS-2112 ORIGINAL
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
Regular Session, 2010
HOUSE BILL NO. 1270
BY REPRESENTATIVE GREENE
TAX/TAXATION: Prohibits the suspension or interruption of prescription for certain taxes,
licenses, interest, and penalties under certain circumstances
AN ACT1
To enact R.S. 47:337.67(D)(5) and 1580(C)(4), relative to suspension and interruption of the2
prescription period for certain taxes, licenses, interest, penalties, or other charges;3
to prohibit the suspension or interruption of prescription under certain circumstances;4
to provide for certain requirements; and to provide for related matters.5
Be it enacted by the Legislature of Louisiana:6
Section 1. R.S. 47:337.67(D)(5) and 1580(C)(4) are hereby enacted to read as7
follows: 8
§337.67. Suspension and interruption of prescription9
* * *10
D.11
* * *12
(5) Prescription shall not be suspended or interrupted according to the13
provisions of this Subsection unless the collector first provides the taxpayer with14
specific evidence that a requisite event or transaction imposing the obligation on the15
taxpayer to file a return as required by the provisions of this Chapter has occurred16
within the boundaries of the taxing authority for the tax period.17
* * *18 HLS 10RS-2112 ORIGINAL
HB NO. 1270
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
§1580. Suspension and interruption of prescription1
* * *2
C.3
* * *4
(4) Prescription shall not be suspended or interrupted according to the5
provisions of this Subsection unless the secretary first provides the taxpayer with6
specific evidence that a requisite event or transaction imposing the obligation on the7
taxpayer to file a return as required by the provisions of this Subtitle has occurred8
within the state for the tax period.9
Section 2. This Act shall become effective upon signature by the governor or, if not10
signed by the governor, upon expiration of the time for bills to become law without signature11
by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If12
vetoed by the governor and subsequently approved by the legislature, this Act shall become13
effective on the day following such approval.14
DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part
of the legislative instrument. The keyword, one-liner, abstract, and digest do not constitute
part of the law or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
Greene HB No. 1270
Abstract: Prohibits prescription from being suspended or interrupted unless the entity
collecting the tax first provides the taxpayer with evidence that a requisite event or
transaction imposing the obligation on the taxpayer to file a return has occurred.
Present law provides that the prescription period for sales and use taxes levied by political
subdivisions shall be three years from Dec. 31 of the year in which the taxes became due.
Present law further provides for instances in which prescription shall be interrupted and
suspended for sales and use taxes levied by political subdivisions and for any state tax,
license, excise, interest, penalty or other charge.
Proposed law retains present law but provides that prescription shall not be interrupted for
local sales and use taxes or for any state tax, license, excise, interest, penalty or other charge
unless the entity collecting the tax first provides the taxpayer with specific evidence that a
requisite event or transaction imposing the obligation on the taxpayer to file a return has
occurred within the jurisdiction of the appropriate collector.
Effective upon signature of governor or lapse of time for gubernatorial action.
(Adds R.S. 47:337.67(D)(5) and 1580(C)(4))