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Regular Session, 2010
SENATE BILL NO. 567
BY SENATOR MORRISH
TAX/TAXATION. Requires local sales tax collectors to assess tax before other collection
actions and authorizes the taxpayer to appeal such assessment and denials of refund claims
to the "local sales tax division" of the board of tax appeals, to be composed of the three
current at large members and two additional members appointed by the governor from lists
submitted by certain organizations. (1/1/11)
AN ACT1
To amend and reenact R.S. 47:337.2(B)(1), (C)(4)(b)(iii), and (D), 337.4(A) and (D),2
337.27, 337.45, 337.51(A) and (B), 337.53(C), 337.54, 337.56, 337.63(A)(1)(a),3
337.67(D)(2), 337.77(F), 337.81, 1401, 1402, 1408, 1410, 1431, 1432, 1434, 1435,4
1436, 1437, 1438, and 1451, and to enact R.S. 47:337.2(A)(1)(c), 337.6(A)(4),5
337.81-A, and 1407(3), and to repeal R.S. 47:337.61 and 337.67(B)(2), relative to6
the sales and use tax of political subdivisions of the state; to require an assessment7
of such tax and to authorize an appeal to a division of the board of tax appeals; to8
authorize and appeal to such division of the board of tax appeals from the9
disallowance of certain claims for refund of such taxes; to create the local sales tax10
division of the board of tax appeals and provide for its authority with respect to such11
taxes; to provide for appeals from the judgments of the board of tax appeals; to12
provide with respect to the assessment and distraint procedure for such taxes; and to13
provide for related matters.14
Be it enacted by the Legislature of Louisiana:15
Section 1. R.S. 47:337.2(B)(1), (C)(4)(b)(iii), and (D), 337.4(A) and (D), 337.27,16
337.45, 337.51(A) and (B), 337.53(C), 337.54, 337.56, 337.63(A)(1)(a), 337.67(D)(2),17 SB NO. 567
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337.77(F), 337.81, 1401, 1402, 1408, 1410, 1431, 1432, 1434, 1435, 1436, 1437, 1438,. and1
1451 are hereby amended and reenacted and R.S. 47:337.2(A)(1)(c), 337.6(A)(4), 337.81-A,2
and 1407(3) are hereby enacted to read as follows:3
§337.2. Intent; application and interpretation of Chapter4
A.(1) The intention of the legislature in enacting the provisions of this5
Chapter is as follows:6
* * *7
(c) To provide for an impartial, economical, and expeditious forum8
where a taxpayer may choose to resolve disputes arising under sales and use9
taxes imposed by local taxing authorities before the Local Sales Tax Division of10
the Louisiana Board of Tax Appeals, an administrative board experienced in11
tax matters, while fostering uniformity and consistency in the interpretation12
and application of such taxes.13
* * *14
B.(1) Notwithstanding any other provision of law or local ordinance to the15
contrary, and except as provided for in Paragraph (3) of this Subsection, the16
provisions of this Chapter shall apply in the assessment, collection, administration,17
and enforcement, and adjudication of the sales and use tax of any political18
subdivision.19
* * *20
C. Notwithstanding any other law to the contrary, in order to insure taxpayers21
of uniformity of tax collection, the regulations applicable to the sales and use tax of22
the tax authorities provided for in this Chapter shall be the following:23
* * *24
(4) * * *25
(b) * * *26
(iii) After the regulation is finally adopted, amended, or repealed pursuant to27
the Administrative Procedure Act, any taxpayer or collector may file an action in any28
court of competent jurisdiction with the local sales tax division of the board of tax29 SB NO. 567
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appeals seeking a declaratory judgment to declare such regulatory action contrary1
to or inconsistent with the statute.2
* * *3
D. However, in the interest of making the assessment, collection,4
administration, and enforcement of state and local sales tax uniform, it is the5
intention of the legislature that both the provisions of this Chapter and the provisions6
of local ordinances which are similar to provisions in Chapters 2, 2-A, 2-B, and 187
of this Subtitle shall be interpreted by the local sales tax division of the board of8
tax appeals and the courts of this state to have the same meaning and application9
as the provisions in those Chapters.10
* * *11
§337.4. Levy of sales and use taxes12
A. Any political subdivision which is authorized by the constitution and laws13
of the state of Louisiana to levy and impose a sales and use tax which proposition is14
approved by a majority of those voting at an election called for the purpose after July15
1, 2003 shall impose, levy, administer, and collect, and adjudicate issues related16
to such tax by local ordinance in the manner required by this Chapter.17
* * *18
D. Any political subdivision which has levied a local sales and use tax prior19
to July 1, 2003 shall collect, and administer, and adjudicate issues related to the20
tax in accordance with the provisions of this Chapter on that date without effect on21
the proposition imposing the tax and without the necessity of imposing, levying, or22
enacting the local ordinance again. However, the political subdivisions levying the23
tax before such date also may incorporate the code into such ordinances by reference.24
* * *25
§337.6. Definitions26
A. The following words, terms, and phrases used in this Chapter shall have27
the meaning ascribed to them in this Subsection, unless the context clearly indicates28
a different meaning:29 SB NO. 567
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* * *1
(4) "Local sales tax division of the board of tax appeals" means the local2
sales tax division of the board of tax appeals provided for in Chapter 17 of3
Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950.4
* * *5
§337.27. Venue6
A. An action to enforce the collection of a sales or use tax, including any7
applicable interest, penalties, or other charges, levied by a taxing authority may be8
brought in the parish in which the taxing authority is situated.9
B. However, if a taxpayer chooses to appeal to the local sales tax division10
of the board of tax appeals for the redetermination of an assessment, or for the11
determination of an overpayment, the venue shall be as provided for such12
division of the board.13
* * *14
§337.45. Alternative remedies Assessment required for the collection of taxes15
A. In addition to following any of the special remedies provided in this16
Chapter, the Except as provided for in R.S. 47:337.53 for jeopardy assessments,17
a collector may, in his discretion, proceed shall not initiate any action to enforce18
the collection of any sales or use taxes due under the a local ordinance until an19
assessment affording a taxpayer an appeal to the local sales tax division of the20
board of tax appeals is issued pursuant to R.S. 47:337.51 or the collector files21
a reconventional demand or intervention in another action; means of any of the22
following alternative remedies or procedures:23
(1) Assessment and distraint, as provided in R.S. 47:337.48 through 337.60.24
(2) Summary court proceeding, as provided in R.S. 47:337.61.25
(3) Ordinary suit under the provisions of the general laws regulating actions26
for the enforcement of obligations.27
B. The collector may choose which of these procedures he will pursue in each28
case, and the counter-remedies and delays to which the taxpayer will be entitled will29 SB NO. 567
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be only those which are not inconsistent with the proceeding initiated by the1
collector, provided that in every case the taxpayer shall be entitled to proceed under2
R.S. 47:337.63 except (a) when an assessment for the tax in question has become3
final or (b) when a suit involving the same tax obligation is pending against him; and4
provided further, that the fact that the collector has initiated proceedings under the5
assessment and distraint procedure will not preclude him from thereafter proceeding6
by summary or ordinary court proceedings for the enforcement of the same tax7
obligation.8
* * *9
§337.51. Notice of assessment and right to appeal10
A. Having assessed the amount determined to be due, the collector shall send11
a notice by certified mail to the taxpayer against whom the assessment is imposed12
at the address given in the last report filed by said taxpayer, or to any address13
obtainable from any private entity which will provide such address free of charge or14
from any federal, state, or local government entity, including but not limited to the15
United States Postal Service or from the United States Postal Service certified16
software. If no report has been timely filed, the collector shall send a notice by17
certified mail to the taxpayer against whom the assessment is imposed at any address18
obtainable from any private entity which will provide such address free of charge or19
from any federal, state, or local government entity, including but not limited to the20
United States Postal Service or from the United States Postal service certified21
software. This notice shall inform the taxpayer of the assessment and that he has22
sixty calendar days from the date of the notice to (a) pay the amount of the23
assessment; (b) appeal the assessment to the local sales tax division of the board24
of tax appeals or; (c) pay under protest in accordance with R.S. 47:337.63.25
B.(1) If any dealer shall be aggrieved by any findings or assessment of the26
collector, he may, within thirty days of the receipt of notice of the assessment or27
finding, file a protest with the collector in writing, signed by himself or his duly28
authorized agent, which shall be under oath and shall set forth the reason therefor,29 SB NO. 567
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and may request a hearing. Thereafter, the collector shall grant a hearing to said1
dealer, if a hearing has been requested, and may make any order confirming,2
modifying or vacating any such finding or assessment. The filing of any such protest3
shall not abate any penalty for nonpayment, nor shall it stay the right of the taxing4
authority to collect the tax in any manner herein provided. Appeals from the decision5
of the collector shall be directed to any state, city or federal court of competent6
jurisdiction. If the taxpayer has not filed an appeal with the local sales tax7
division of the board of tax appeals or paid under protest within the sixty day8
period, the assessment shall be final and shall be collectible by distraint and sale9
or any other method provided for in this Chapter.10
(2) If an appeal for a redetermination of the assessment has been filed,11
the assessment shall not be collectible by distraint and sale or by any other12
proceeding until such time as the assessment has been redetermined or affirmed13
by the local sales tax division of the board of tax appeals or the court which last14
reviews the matter.15
(3) This Section shall afford a legal remedy and right of action in the local16
sales tax division of the board of tax appeals or in any state, city or federal court17
having jurisdiction of the parties and subject matter for a full and complete18
adjudication of any and all questions arising in the enforcement of the local19
ordinance and this Chapter as to the legality of any tax accrued or accruing or the20
method of enforcement thereof.21
* * *22
§337.53. Assessment and notice when tax is in jeopardy23
* * *24
C. The taxpayer against whom the assessment lies can stay distraint of his25
property, or sale of his property already distrained, as the case may be, only by the26
immediate payment of the assessment or by posting with the collector a surety bond27
for twice the amount of such assessment, or of a lower amount acceptable to the28
collector, with such sureties as the collector deems necessary. The taxpayer shall29 SB NO. 567
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have sixty calendar days from the date of payment, or the date of posting bond, to1
appeal to the local sales tax division of the board of tax appeals or to a court of2
competent jurisdiction for a redetermination of the assessment. During this period,3
the collector shall hold any payment made in an escrow account. If the taxpayer does4
not appeal, the collector shall immediately credit such payment to tax collections or5
proceed to collect from sureties, if any were given. In the event of an appeal, such6
payment or demand for payment from sureties given shall be held in abeyance7
pending the redetermination or affirmation of the assessment by the local sales tax8
division of the board of tax appeals or by a court which last reviews the matter.9
Final payment, or collection from sureties, will be for the amount of the affirmed or10
redetermined assessment.11
§337.54. Assessment and claims in bankruptcy and receivership12
Upon the adjudication of bankruptcy of any taxpayer in any bankruptcy13
proceeding, or the appointment of a receiver for any taxpayer in a receivership14
proceeding, before any court of this state or of the United States, the collector may15
immediately make a determination from any available information or by estimate or16
otherwise, of the amount of tax, penalty and interest the taxpayer is liable to pay and17
immediately assess said amount, and by a writing to be retained as a part of his18
official records indicate that such assessment has been made. Such assessment may19
be made whenever a tax becomes due under the provisions of this Chapter,20
regardless of whether it is then payable or not. Claims for such assessments, and21
additional interest and attorney fees thereon, shall be presented for adjudication in22
accordance with law to the court before which the bankruptcy or receivership23
proceeding is pending despite the pendency of delays before assessment provided in24
R.S. 47:337.48 through 337.51, or the pendency of an appeal to the collector, the25
local sales tax division of the board of tax appeals, or the courts for a26
redetermination. However, no petition for the redetermination of an assessment shall27
be filed with the collector or the local sales tax division of the board of tax28
appeals after an adjudication of bankruptcy or the appointment of a receiver, unless29 SB NO. 567
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the petition is accompanied by a certified copy of an order of the court before which1
the bankruptcy or receivership proceedings is pending, authorizing the trustee or2
receiver to prosecute such appeal.3
* * *4
§337.56. Collection by distraint and sale authorized5
When any taxpayer fails to pay any tax, penalty, and interest assessed after6
such assessment has become final, the collector may proceed to enforce the7
collection thereof by distraint and sale.8
* * *9
§337.63. Remittance of tax under protest; suits to recover10
A.(1) (a) Any taxpayer protesting the payment of any amount assessed or11
otherwise found due by the collector or the enforcement of any provision of law in12
relation thereto shall remit to the collector the amount due and at that time shall give13
notice of intention to file suit for the recovery of such tax.14
* * *15
§337.67. Suspension and interruption of prescription16
* * *17
D. * * *18
(2) However, if a taxpayer who does not file a tax return required to be filed19
by this Chapter later becomes responsible for the filing of such return due to a20
decision of the local sales tax division of the board of tax appeals which has21
become final or due to a final court decision, which rendering renders a transaction22
or other activity as taxable, and the laws, regulations, or jurisprudence of this state23
previously classified that transaction or other activity as nontaxable, this provision24
shall not apply and prescription shall run as if the taxpayer had timely filed the25
return.26
* * *27
§337.77. Refunds of overpayments authorized28
* * *29 SB NO. 567
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F. This Section shall not be construed to authorize any refund of tax overpaid1
through a mistake of law arising from the misinterpretation by the collector of the2
provisions of any law or of any rules and regulations. In the event a taxpayer believes3
that the collector has misinterpreted the law or rules and regulations contrary4
therewith, his remedy is by payment under protest and suit to recover or by appeal5
to the local sales tax division of the board of tax appeals in instances where such6
appeals lie.7
* * *8
§337.81. Appeals from the collector's disallowance of refund claim9
A. If the collector fails to act on a properly filed claim for refund or credit10
within one year from the date received by him or if the collector denies the claim in11
whole or in part, the taxpayer claiming such refund or credit may within thirty days12
of the notice of disallowance of the claim request a hearing with the collector for13
redetermination. The collector shall render a decision within thirty days of the14
request by the taxpayer. The taxpayer may appeal to the local sales tax division of15
the board of tax appeals or to a court of competent jurisdiction. No appeal may be16
filed before the expiration of one year from the date of filing such claim unless the17
collector renders a decision thereon within that time, nor after the expiration of18
ninety days from the date of mailing by certified or registered mail by the collector19
to the taxpayer of a notice of the disallowance of the part of the claim to which such20
appeal relates.21
B. Any consideration, reconsideration, or action by the collector with respect22
to such claim following the mailing of a notice by certified or registered mail of23
disallowance shall not operate to extend the period within which an appeal may be24
taken.25
C. In answering any such appeal, the collector is authorized to assert a26
demand for any tax and additions thereto that he may deem is due for the period27
involved in the claim for refund or credit, and the local sales tax division of the28
board of tax appeals shall have jurisdiction to determine the correct amount of29 SB NO. 567
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tax for the period in controversy and to render judgment ordering the1
refunding or crediting or any overpayment or the payment of any additional2
tax, interest and penalty found to be due.3
§337.81-A. Board's finding of overpayment upon appeal from assessment4
Whenever the local sales tax division of the board of tax appeals,5
pursuant to a hearing of an appeal from an assessment of the collector in6
accordance with R.S. 47:337.51, 337.53, or 337.54, finds that there is no tax due7
and further finds that the taxpayer has made a refundable overpayment of the8
tax for the period for which the collector asserted the claim for additional tax,9
the division shall have jurisdiction to determine the amount of such10
overpayment, and order that such amount be refunded or credited to the11
taxpayer; provided, that the division shall order no such refund or credit unless,12
as part of its decision, it determines that the petition of appeal in which the13
refund or credit was requested was filed within the period set out in R.S.14
47:337.79 or that a claim for the refund or credit had been filed with the15
collector within that period.16
* * *17
§1401. Creation of board of tax appeals18
In order to provide a board that will act as an appeal board to hear and decide,19
at a minimum of expense to the taxpayer, questions of law and fact arising from20
disputes or controversies between a taxpayer and the collector of revenue secretary21
of the Department of Revenue of the State of Louisiana in the enforcement of any22
tax, excise, license, permit or any other tax law administered by the collector23
secretary, and between a taxpayer and a collector in the enforcement of any24
sales or use tax of a political subdivision administered by the collector thereof,25
the Board of Tax Appeals, hereinafter referred to as the board, is created as an26
independent agency in the executive department of the state government, and for the27
purposes of this Chapter.28
§1402. Membership of board; qualifications; appointment; term; vacancy; salary29 SB NO. 567
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A.(1)(a) For purposes of hearing state tax matters, the board shall be1
composed of three members chosen from the state at large who shall be qualified2
electors of the state. Each member shall be appointed by the governor and shall3
serve at the pleasure of the governor.4
(b) Beginning January 1, 2011, the board for purposes of hearing and5
determining matters related to the enforcement of any sales or use tax of a6
political subdivision shall be composed of five members, which shall be known7
and referred to as the Local Sales Tax Division of the Board of tax Appeals. The8
local sales tax division shall be composed as follows:9
(i) The three members appointed as provided for in Subparagraph (a)10
of this Paragraph.11
(ii) Two members appointed by the governor to serve at his pleasure. The12
members shall be qualified electors of the state, and shall be chosen from the13
lists as follows if the list is provided to the governor within thirty days of his14
sending written notice to the organization of a vacancy on the board:15
(aa) One member shall be chosen from a list of three members submitted16
by the board of directors of the Louisiana Association of Tax Administrators,17
the Louisiana Police Jury Association, and the Louisiana School Boards18
Association.19
(bb) One member shall be chosen from a list of three members submitted20
by the Louisiana Association of Business and Industry, the Society of Louisiana21
Certified Public Accountants, and the Tax Section of the Louisiana State Bar22
Association.23
(2) Vacancies shall be filled in the manner of the original appointment.24
B. Each appointment to the board or the local sales tax division by the25
governor shall be submitted to the Senate for confirmation.26
C. The term of members in office prior to twelve o'clock noon on July 16,27
1984 shall be deemed to have terminated as of July 16, 1984; however, any such28
member shall remain in office until his successor is appointed and takes office.29 SB NO. 567
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* * *1
§1407. Jurisdiction of the board2
The jurisdiction of the board shall extend to the following:3
* * *4
(3) All matters relating to appeals for the redetermination of5
assessments of the sales and use taxes of political subdivisions, or for the6
determination of overpayments of such taxes, as provided for in Chapter 2-D7
of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950, which shall8
be adjudicated by the local sales tax division of the board.9
* * *10
§1408. Power to administer oaths and issue subpoenas11
A. For purposes of enforcing or administering this Chapter, any member of12
the board, or the secretary-clerk, shall have the power to administer oaths and take13
affidavits, and any member of the board shall have the power to subpoena and14
require the attendance of witnesses and the production of books, papers and15
documents pertaining to the matter under inquiry, at any designated place of hearing,16
and to examine such witnesses, and may require the taking of deposition before any17
person competent to administer oaths, either within or without the state, upon notice18
to the interested party in like manner that depositions of witnesses are taken in civil19
actions in the district courts of the state. Any party to a matter pending before the20
board may summon witnesses or require the production of papers in the same21
manner as witnesses are summoned, or papers required to be produced in civil22
actions in the district courts of the state.23
B. In case of failure of any person to comply with any subpoena issued under24
authority of this Chapter, or the refusal of a witness to testify to any matter regarding25
which he may be lawfully interrogated, the judge of the district court of the parish26
in which such person resides, or the parish in which such person may be personally27
served, or, in the case of an appeal regarding the tax of a political subdivision,28
the parish of the collector of such tax, on application of the board or any member29 SB NO. 567
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thereof, shall compel obedience by ordering the issuance of an instance subpoena,1
or other appropriate process for contempt, or a rule as in the case of disobedience of2
the requirements of a subpoena issued from such court or a refusal to testify therein.3
* * *4
§1410. Findings of fact, decisions, and opinions5
The board shall, in each case heard by it, or in any matter referred to it by the6
collector secretary or in each case submitted to it upon stipulations of agreement and7
fact, make findings of fact and make and file a written decision or judgment thereon.8
The board may, in its discretion, issue an opinion in writing in addition to its findings9
of fact and decision or judgment.10
* * *11
§1431. Taxpayer's petition12
Whenever a taxpayer is aggrieved by an assessment made by the secretary13
or other collector, or by the secretary's or other collector's action or failure to act14
on a claim for refund or credit of an overpayment, such taxpayer may appeal to the15
board, or in the case of an appeal regarding the tax of a political subdivision, to16
the local sales tax division of the board, for a redetermination of the assessment or17
a determination of the alleged overpayment, by filing a petition with the board or the18
local sales tax division of the board within the respective periods set forth in R.S.19
47:1565, 47:1566, and 47:1625 in the case of the secretary, and R.S. 47:337.51,20
337.53, and 337.81 in the case of an other collector.21
§1432. Notice; hearing; decision22
In each proceeding for the redetermination of an assessment or for the23
determination of an overpayment notice and opportunity to be heard shall be given24
to the taxpayer and the secretary or the collector and a decision or judgment shall25
be made as quickly as practicable.26
* * *27
§1434. Judicial review of decision of the board28
A.(1) After a decision or judgment of the board or the local sales tax29 SB NO. 567
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division of the board, the secretary, the collector, or the taxpayer may, within1
thirty calendar days after such decision or judgment has been rendered and signed,2
file a petition with the district court in accordance with the provisions hereinafter set3
out, for review of the said decision or judgment of the board or local sales tax4
division. The party filing such petition shall before the filing of same, either at open5
hearing or by motion, notify the board or the local sales tax division of his intention6
to file such petition for review. Provided that when the board or the local sales tax7
division has found any tax to be due, a taxpayer must shall, when giving the notice8
of intention to file a petition for review, post bond, with surety approved by the9
board or the local sales tax division conditioned upon the payment of the tax as10
finally determined, together with any interest, additional amounts or additions to the11
tax provided for by law, payable to the secretary or the collector as the case may12
be, in an amount not to exceed one and one-half times the said tax, interest, and13
penalty found to be due in said decision or judgment of the board or local sales tax14
division, and the posting of such bond shall be a condition precedent to the filing of15
any petition for review in any district court.16
(2) Thereafter, and within the thirty calendar days from the date of the17
rendering and signing of such decision or judgment of the board or local sales tax18
division, the taxpayer may file his petition for review with the proper district court,19
setting forth specifically any errors which may have been committed by the board20
in reaching its decision or judgment.21
B. When the district judge has ordered the review, a copy of the order and22
petition shall be mailed to the secretary-clerk of the board, and the opposing party23
or counsel representing him, and the order shall command the secretary-clerk of the24
board to send up within twenty days from the date thereof the original transcript of25
the record, together with all exhibits and evidence thereto attached; which record26
shall be the basis for any action on review and the decision of the district court shall27
be rendered upon the said record as made up before the board.28
§1435. Jurisdiction of district courts to review decisions of the board 29 SB NO. 567
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A. The district courts shall have exclusive jurisdiction to review the decisions1
or judgments of the board or the local sales tax division of the board, and the2
judgment of any such court shall be subject to further appeal, suspensive only, in3
accordance with law. If a suspensive appeal is taken from a judgment of the district4
court no further bond need be posted and the bond originally posted remains in full5
force and effect to guarantee the payment of any tax, interest, and penalty until final6
decision of the court.7
B. Upon such review, such courts shall have the power to affirm or, if the8
decision or judgment of the board is not in accordance with law, to modify, or to9
reverse the decision or judgment of the board, with or without remanding the case10
for further proceedings as justice may require.11
§1436. Determination of which district court has jurisdiction12
A. Except as provided for in Subsection B of this Section, a decision or13
judgment of the board may be reviewed:14
(1) In the case of an individual, by the district court for the district whereof15
he is a resident, or if not a resident of any district, then by the district court for the16
parish of East Baton Rouge.17
(2) In the case of a person other than an individual, except as provided in18
paragraphs (3), (4), and (5) of this Section by the district court for the parish of East19
Baton Rouge.20
(3) In the case of a corporation which has a principal office or agency in21
Louisiana, then by the district court for the district where such principal office or22
agency is located.23
(4) In the case of a corporation which has no principal office or agency in24
Louisiana, then by the district court for the parish of East Baton Rouge.25
(5) In the case of an agreement between the collector and taxpayer, then by26
the district court as stipulated in the agreement.27
B. A decision or judgment or the local sales tax division of the board28
concerning any matter relating to an appeal for the redetermination of an29 SB NO. 567
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assessment of the sales and use tax of a political subdivision, or for the1
determination of an overpayment of such tax, as provided for in Chapter 2-D2
of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950, may be3
reviewed by the district court of the parish in which the political subdivision is4
located.5
§1437. Effect of final judgment6
A. When the decision or judgment of the board or the local sales tax7
division of the board which has become final contains a finding that the taxpayer8
is liable for the payment of an amount of tax, interest and penalty, such amount shall9
be paid by the taxpayer upon notice and demand from the secretary or other10
collector, and shall be collectible by distraint and sale, as provided in R.S. 47:157011
through 47:1573 in the case of the secretary, or R.S. 47:337.57 through 337.60 or12
any other means provided for in Chapter 2-D of Subtitle II of Title 47 of the13
Louisiana Revised Statutes of 1950.14
B. When the decision or judgment of the board or the local sales tax15
division which has become final contains a finding that the taxpayer is entitled to16
receive a refund or credit of an overpayment, the secretary or other collector shall17
promptly enter the credit or make the refund, as the case may be.18
§1438. Date judgment becomes final 19
A. For the purposes of this Title, the date on which a decision or judgment20
of the board or the local sales tax division of the board becomes final shall be21
determined as provided herein. The decision or judgment of the board or the local22
sales tax division shall become final: 23
(1) Upon the expiration of the time allowed for filing a petition for review,24
if no such petition has been duly filed within such time; or 25
(2) Upon the expiration of the time allowed for filing a petition for appeal,26
if the decision or judgment of the board has been affirmed or the petition for review27
dismissed by the district court, and no appeal has been taken; or 28
(3) Upon dismissal of the appeal, if the decision or judgment of the board has29 SB NO. 567
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been affirmed or the petition for review dismissed by the district court; or 1
(4) Upon the expiration of thirty days from the date of issuance of the2
mandate of the supreme court, if such court directs that the decision or judgment of3
the board be affirmed or the petition for review dismissed.4
B.(1) If the Supreme Court directs that the decision or judgment of the board5
or the local sales tax division of the board be modified or reversed, the decision6
or judgment of the board or the local sales tax division rendered in accordance with7
the mandate of the supreme court shall become final upon the expiration of thirty8
days from the time it was rendered, unless within such thirty days either the9
secretary, collector, or the taxpayer has instituted proceedings to have such decision10
or judgment corrected to accord with the mandate, in which event the decision or11
judgment of the board or the local sales tax division shall become final when so12
corrected.13
(2) If the decision or judgment of the board or the local sales tax division14
is modified or reversed by the district court, and if the time allowed for taking an15
appeal has expired and no such appeal has been taken; or if the appeal has been16
dismissed; or if the decision of the court has been affirmed by the supreme court,17
then the decision or judgment of the board or the local sales tax division rendered18
in accordance with the mandate of the district court shall become final on the19
expiration of thirty days from the time such decision or judgment of the board or the20
local sales tax division was rendered, unless within such thirty days either the21
collector or the taxpayer has instituted proceedings to have such decision corrected22
so that it will accord with the mandate, in which event the decision or judgment of23
the board or the local sales tax division shall become final when so corrected.24
C. If the Supreme Court orders a rehearing, or if the case is remanded by the25
district court to the board or the local sales tax division for rehearing, and if the26
time allowed for taking an appeal has expired, and no such petition has been duly27
filed; or if the appeal has been dismissed; or if the decision of the court has been28
affirmed by the supreme court, then the decision or judgment of the board or the29 SB NO. 567
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local sales tax division rendered upon such rehearing shall become final in the same1
manner as though no prior decision or judgment of the board has been rendered. 2
D. As used in this section, the term "district court" means any district court3
of the State of Louisiana having jurisdiction to review the decision or judgment of4
the board or the local sales tax division; and the term "mandate" in case a mandate5
has been recalled prior to the expiration of thirty days from date of issuance thereof,6
means the final mandate. 7
* * *8
§1451. Waiver of penalties9
Whenever the collector secretary determines to waive or remit the whole or10
any part of the penalty provided for failure to file any return at the time it became11
due, the collector's secretary's determination thereon, together with the taxpayer's12
affidavit stating the cause of his delay in filing, shall be submitted to the board for13
review. If the board finds that the penalty may properly be waived or remitted14
pursuant to R.S. 47:1566, it shall approve the action of the collector secretary.15
Otherwise the board shall reject the proposal to waive or remit, and it shall then be16
mandatory upon the collector secretary to assess and collect the penalty.17
Section 2. R.S. 47:337.61 and 337.67(B)(2) are hereby repealed.18
Section 3. This Act shall become effective on January 1, 2011; if vetoed by the19
governor and subsequently approved by the legislature, this Act shall become effective on20
January 1, 2011, or on the day following such approval by the legislature, whichever is later.21
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Riley Boudreaux.
DIGEST
Present law authorizes local sales tax collectors to enforce collections by means of any of
the following alternative remedies or procedures:
(1) Assessment and distraint.
(2)Summary court proceeding.
(3) Ordinary suit under the provisions of the general laws regulating actions for the
enforcement of obligations. SB NO. 567
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After the local collector chooses, the taxpayer is entitled only to those remedies and delays
which are not inconsistent with the proceeding initiated by the collector, except that in every
case a taxpayer may pay the tax under protest and file suit for recovery except (1) when an
assessment for the tax has become final or (2) when a suit involving the same tax obligation
is pending against him. Also, the fact that a local collector has initiated proceedings under
the assessment and distraint procedure does not preclude him from thereafter proceeding by
summary or ordinary court proceedings for the enforcement of the same tax obligation.
Proposed law prohibits a local sales tax collector from initiating any action to enforce
collection of sales tax (except for jeopardy assessments) until an assessment affording a
taxpayer an appeal to the local sales tax division of the board of tax appeals created by the
proposed law is issued or the collector files a reconventional demand or intervention in
another action. The law authorizing a local sales tax collector to use a summary court
proceeding is repealed.
Present law allows appeals from the local sales tax collector's disallowance of a refund claim
only to a court.
Proposed law allows an appeal to either the local sales tax division of the board of tax
appeals or to a court.
Proposed law creates a 5-member "local sales tax division" of the board of tax appeals
beginning January 1, 2011 for purposes of hearing and determining matters related to the
enforcement of any sales or use tax of a political subdivision.
The "local sales tax division" of the board is composed of the three members in present law
chosen from the state at large who are appointed by the governor and confirmed by the
Senate and serve at his pleasure, and two additional members (also confirmed by the Senate)
to be chosen from the lists as follows if the list is provided to the governor within 30 days
of his sending written notice to the organization of a vacancy on the board:
1. One member is to be chosen from a list of 3 members submitted by the board of
directors of the Louisiana Association of Tax Administrators, the Louisiana Police
Jury Association, and the Louisiana School Boards Association.
2. One member to be chosen from a list of 3 members submitted by the Louisiana
Association of Business and Industry, the Society of Louisiana Certified Public
Accountants, and the Tax Section of the Louisiana State Bar Association.
Proposed law authorizes reviews of judgments of the local sales tax division concerning
assessments of the local sales taxes or for the determination of an overpayment (i.e. refund)
of such tax by the district court of the parish in which the political subdivision is located.
Present law gives a local sales tax collector the option to send by mail a notice to a taxpayer
setting out his determination of tax, penalty, and interest due and informing the taxpayer of
his intention to assess the amount so determined against him after 10 days from the date of
the notice (if a return has not been filed) or 30 days if a tax has not in the opinion of the
collector been correctly computed.
The taxpayer may protest within the time period, in writing, the collector's determination.
The collector must consider the protest, and must grant a hearing thereon, before making a
final determination.
At the expiration of the time period, or at the expiration of such time as may be necessary
for the collector to consider any protest filed, the collector may assess in writing the amount
he determines is due and send notice to the taxpayer.
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collector can initiate any other action to enforce collection of sales tax (except for jeopardy
assessments).
Present law requires the assessment to notify the taxpayer that he has 60 calendar days from
the date of the assessment notice to (1) pay the amount of the assessment; (2) request a
hearing with the collector or; (3) pay under protest and file suit for recovery. If there is a
protest, the collector must grant a hearing, if it has been requested, and then the collector
may make any order confirming, modifying or vacating the finding or assessment. The
filing of the protest does not abate any penalty for nonpayment, nor does it stay the right of
the collector to collect the tax in any manner provided in the law. Appeals from the decision
of the collector are to any state, city or federal court of competent jurisdiction.
Proposed law allows the taxpayer, instead of requesting another hearing with the collector,
to appeal to the local sales tax division of the board of tax appeals. If the taxpayer does not
appeal to the local sales tax division of the board of tax appeals or pay under protest within
the 60-day period, the assessment is final and is collectible by distraint and sale or any other
method provided for in the law. If an appeal for a redetermination of the assessment is filed,
the assessment is not collectible by distraint and sale or by any other proceeding until such
time as the assessment has been redetermined or affirmed by the local sales tax division of
the board of tax appeals or the court which last reviews the matter.
Effective January 1, 2011.
Amends R.S. 47:337.2(B)(1), (C)(4)(b)(iii), and (D), 337.4(A) and (D), 337.27, 337.45,
337.51(A) and (B), 337.53(C), 337.54, 337.56, 337.63(A)(1)(a), 337.67(D)(2), 337.77(F),
337.81, 1401, 1402, 1408, 1410, 1431, 1432, 1434, 1435, 1436, 1437, 1438, and 1451; adds
R.S. 47:337.2(A)(1)(c), 337.6(A)(4), 337.81-A, and 1407(3); repeals R.S. 47:337.61 and
337.67(B)(2))