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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
Regular Session, 2010 ENROLLED
SENATE BILL NO. 405
BY SENATOR MARIONNEAUX
AN ACT1
To enact R.S. 47:303.1(B)(4), 1520(A)(1)(f), and 1523, relative to the Department of2
Revenue; to authorize the secretary to require electronic filing of tax returns or3
reports under certain circumstances; to provide relative to the issuance of a Direct4
Payment Number; to require the issuance of a Direct Payment Number to a taxpayer5
who has entered into a cooperative endeavor agreement under certain circumstances;6
to authorize the secretary to enter into certain reciprocal agreements; to provide for7
an effective date; and to provide for related matters.8
Be it enacted by the Legislature of Louisiana:9
Section 1. R.S. 47:303.1(B)(4) 1520(A)(1)(f), and 1523 are hereby enacted to read10
as follows:11
§303.1. Direct Payment Numbers12
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B.14
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(4) A DP Number shall be issued to a taxpayer who has entered into a16
cooperative endeavor agreement with the state as provided by R.S. 33:9029.217
and who obtains the required approvals and meets all of the qualifications18
provided for in this Section except Subparagraph (1)(c) of this Subsection. The19
DP Number shall be continued to be held by the taxpayer for the term of the20
cooperative endeavor agreement or until the taxpayer otherwise qualifies for a21
DP Number.22
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§1520. Electronically filed returns; signatures24
A.(1) The secretary may require electronic filing of tax returns or reports25
under any of the following circumstances:26
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ACT No. 960 SB NO. 405 ENROLLED
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
(f) The taxpayer is required to file the same or a substantially similar1
return or report with the Internal Revenue Service for the same tax period.2
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§1523. Reciprocal agreements; federal government4
The secretary is authorized to enter into reciprocal offset of indebtedness5
agreements with the federal government, pursuant to which the state shall agree6
to offset from state tax refunds and payments otherwise due to vendors and7
contractors providing goods or services to state agencies, non-tax debt owed to8
the federal government, and the federal government shall agree to offset from9
federal payments to vendors, contractors, and taxpayers debt owed to the state.10
Section 2. This Act shall become effective upon signature by the governor or, if not11
signed by the governor, upon expiration of the time for bills to become law without signature12
by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If13
vetoed by the governor and subsequently approved by the legislature, this Act shall become14
effective on the day following such approval. 15
PRESIDENT OF THE SENATE
SPEAKER OF THE HOUSE OF REPRESENTATIVES
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: