SLS 12RS-595 ORIGINAL
Page 1 of 3
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
Regular Session, 2012
SENATE BILL NO. 300
BY SENATOR WHITE
ELECTED OFFICIALS. Provides relative to disclosure of limited tax information of a
candidate for office. (8/1/12)
AN ACT1
To amend and reenact R.S. 18:463(A)(2)(a)(iv) and R.S. 47:1508(B)(8), relative to the2
election code; to provide for consent of disclosure of certain limited tax information3
within the notice of candidacy; to provide that the secretary of the Department of4
Revenue disclose certain limited tax information upon written request; and to5
provide for related matters.6
Be it enacted by the Legislature of Louisiana:7
Section 1. R.S. 18:463(A)(2)(a)(iv) is hereby amended and reenacted to read as8
follows: 9
§463. Notice of candidacy; financial disclosure; political advertising; penalties10
A. * * *11
(2)(a) The notice of candidacy also shall include a certificate, signed by the12
candidate, certifying all of the following:13
* * *14
(iv) Except for a candidate for United States senator or representative in15
congress, that for each of the previous five tax years, he has filed his federal and state16
income tax returns, has filed for an extension of time for filing either his federal or17 SB NO. 300
SLS 12RS-595 ORIGINAL
Page 2 of 3
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
state income tax return or both, or was not required to file either a federal or state1
income tax return or both and consents to allow the secretary of the Department2
of Revenue to disclose the candidates name, address, and status of compliance3
with the provisions of this item upon written request.4
* * *5
Section 2. R.S. 47:1508(B)(8) is hereby amended and reenacted to read as follows:6
§1508. Confidential character of tax records7
* * *8
B. Nothing herein contained shall be construed to prevent:9
* * *10
(8)(a) The secretary from disclosing the name and address of any taxpayer11
who has filed an income or corporation franchise tax return, but he shall not disclose12
any tax data whatsoever with respect to any taxpayer, and such information shall be13
made available to any taxpayer upon his request.14
(b) The secretary shall disclose the name, address, and status of15
compliance pursuant to the provisions of R.S. 18:463(A)(2)(iv), of any taxpayer16
who is a candidate for office upon receipt of written demand made to the17
secretary. Such disclosure shall be made within twenty-four hours of receipt of18
the demand.19
* * *20
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Lauren Bailey.
DIGEST
Present law provides that a candidate for office confirms in his notice of candidacy that for
each of the previous 5 tax years, he has filed his federal and state income tax returns, has
filed for an extension of time for filing either his federal or state income tax return or both,
or was not required to file either a federal or state income tax return or both.
Proposed law retains present law.
Proposed law further provides that the candidate consent to allow the secretary of the
Department of Revenue to disclose the candidates name, address, and status of compliance
relative to the filing of the previous 5 years tax returns.
Present law authorizes the secretary of the Department of Revenue to disclose the name and SB NO. 300
SLS 12RS-595 ORIGINAL
Page 3 of 3
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
address of any taxpayer who has filed an income or corporation franchise tax return, but he
will not disclose any tax data whatsoever with respect to any taxpayer.
Proposed law retains present law.
Proposed law further provides that the secretary will disclose the name, address, and status
of compliance with the requirements for candidacy, pursuant to present law, of any taxpayer
who is a candidate for office upon receipt of written demand made to the secretary. Such
disclosure shall be made within 24 hours of receipt of the demand.
Effective August 1, 2012.
(Amends R.S. 18:463(A)(2)(a)(iv) and R.S. 47:1508(B)(8))