Authorizes the secretary of the Department of Revenue to refuse to register or issue or may revoke a state sales tax resale certificate to new business if the business reorganization was intended to evade payment of sales and use or withholding tax. (7/1/18) (EN SEE FISC NOTE SG RV See Note)
Requires paid tax preparers to sign and provide an identification number on tax returns, reports, and claims filed with the Department of Revenue. (7/1/18) (EN INCREASE SG EX See Note)
Requires the La.Tax Commission to annually study the development of capitalization rates to be used in the appraisal of public service properties (OR NO IMPACT GF EX See Note)
Provides for the classification of and applicable fair market value percentages for property subject to ad valorem taxation (OR SEE FISC NOTE LF RV See Note)
Authorizes the St. Martin Parish Assessment District to provide for an automobile expense allowance for the assessor. (gov sig) (EG SEE FISC NOTE LF EX)
Requires the Board of Tax Appeals to refund certain filing fees and deposits paid relating to claims for the solar energy systems tax credit (EN -$42,900 GF RV See Note)
Changes eligibility requirements for the Quality Jobs Program for employers in parishes with relatively low per capita income (RE NO IMPACT GF RV See Note)
Creates an individual income tax checkoff for the Uninsured Medical Catastrophe Donation and dedicates the monies to the Uninsured Medical Catastrophe Fund (EG NO IMPACT GF RV See Note)
Provides relative to the special assessment level for, and exemptions for disabled veterans and their spouses, and for surviving spouses of military personnel, law enforcement and fire protection officers, and first responders from, ad valorem tax purposes on homesteads when naked ownership is in trust. (See Act) (EN SEE FISC NOTE LF RV See Note)