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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, 2012
SENATE BILL NO. 384
BY SENATOR RISER
SUNSET LAW. Re-creates the Louisiana Department of Revenue. (6/30/12)
AN ACT1
To enact R.S. 49:191(6) and to repeal R.S. 49:191(4)(i), relative to the Department of2
Revenue, including provisions to provide for the re-creation of the Department of3
Revenue and the statutory entities made a part of the department by law; to provide4
for the effective termination date for all statutory authority for the existence of such5
statutory entities; and to provide for related matters.6
Be it enacted by the Legislature of Louisiana:7
Section 1. Pursuant to R.S. 49:193, the Department of Revenue and the statutory8
entities made a part of the department by law shall be re-created effective June 30, 2012, and9
all statutory authority therefor is continued in accordance with the provisions of Part XII of10
Chapter 1 of Title 49 of the Louisiana Revised Statutes of 1950.11
Section 2. Notwithstanding any provision of any previous Act of the legislature, all12
statutory authority for the existence of the Department of Revenue and the statutory entities13
made a part of the department as re-created by Section 1 of this Act shall cease as of July 1,14
2017, pursuant to R.S. 49:191. However, the Department of Revenue may be re-created15
prior to such date in accordance with the provisions of Part XII of Chapter 1 of Title 49 of16
the Louisiana Revised Statutes of 1950.17 SB NO. 384
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Coding: Words which are struck through are deletions from existing law;
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Section 3. The provisions of R.S. 49:193 are hereby superseded to the extent that1
those provisions are in conflict with the provisions of this Act.2
Section 4. R.S. 49:191(6) is hereby enacted to read as follows:3
ยง191. Termination of legislative authority for existence of statutory entities;4
phase-out period for statutory entities; table of dates5
Notwithstanding any termination dates set by any previous Act of the6
legislature, the statutory entities set forth in this Section shall begin to terminate their7
operations on July first of each of the following years, and all legislative authority8
for the existence of any statutory entity, as defined in R.S. 49:190, shall cease as of9
July first of the following year, which shall be the termination date:10
* * *11
(6) July 1, 2016:12
The Department of Revenue and all statutory entities made a part13
of the department by law.14
Section 5. R.S. 49:191(4)(i) is hereby repealed in its entirety.15
Section 6. This Act shall become effective on June 30, 2012; if vetoed by the16
governor and subsequently approved by the legislature, this Act shall become effective on17
June 30, 2012, or on the day following such approval by the legislature, whichever is later.18
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Danielle Doiron.
DIGEST
Riser (SB 384)
Present law (Sunset) provides that the Dept. of Revenue and all the statutory entities made
a part of that department by law shall begin to terminate their operations on July 1, 2012, and
that all legislative authority for such entities shall cease as of July 1, 2013, unless the
legislature enacts a bill authorizing the re-creation of the department and its statutory entities
prior thereto.
Proposed law provides for the general re-creation of the Dept. of Revenue and its statutory
entities, effective June 30, 2012, in accordance with the "sunset" law. Proposed law
supercedes the provisions of the "sunset" law which set out the procedure for review and
re-creation and which require a separate bill to re-create each statutory entity within the
department along with additional provisions. Proposed law makes July 1, 2017, the new
termination date and termination would begin July 1, 2016, unless the department is
re-created again. SB NO. 384
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words in boldface type and underscored are additions.
Effective June 30, 2012.
(Adds R.S. 49:191(6); Repeals R.S. 49:191(4)(i))