SLS 12RS-1802 ORIGINAL
Page 1 of 2
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. 706
BY SENATOR GALLOT
PUBLIC RECORDS. Provides for the confidential character of tax records. (8/1/12)
AN ACT1
To enact R.S. 47:1508(B)(30), relative to the Department of Revenue; to provide with2
respect to the confidentiality of taxpayer records; to authorize the sharing of3
information to the Louisiana Public Service Commission in certain circumstances;4
and to provide for related matters.5
Be it enacted by the Legislature of Louisiana:6
Section 1. R.S. 47:1508(B)(30) is hereby enacted to read as follows: 7
ยง1508. Confidential character of tax records8
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B. Nothing herein contained shall be construed to prevent:10
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(30) The sharing or furnishing, in the discretion of the secretary, of12
information to the Louisiana Public Service Commission for the purposes of13
determining, investigating and enforcing the provisions of R.S. 45:1177. Any14
information shared or furnished shall be considered and held confidential and15
privileged by the Louisiana Public Service Commission to the same extent16
heretofore provided.17 SB NO. 706
SLS 12RS-1802 ORIGINAL
Page 2 of 2
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
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The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Lauren Bailey.
DIGEST
Present law provides for the confidentiality of taxpayer records and for exceptions under
which information may be shared with other public entities.
Proposed law retains present law and adds an exception for the sharing of taxpayer
information with the Louisiana Public Service Commission in certain circumstances.
Effective August 1, 2012.
(Adds R.S. 47:1508(B)(30))