SLS 12RS-1802 ENGROSSED
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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. 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) and (31), relative to the Department of Revenue; to provide2
with respect to the confidentiality of taxpayer records; to authorize the sharing of3
information to the Louisiana Public Service Commission and the Louisiana Senate4
and House of Representatives in certain circumstances; and to provide for related5
matters.6
Be it enacted by the Legislature of Louisiana:7
Section 1. R.S. 47:1508(B)(30)and (31) are hereby enacted to read as follows: 8
ยง1508. Confidential character of tax records9
* * *10
B. Nothing herein contained shall be construed to prevent:11
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(30) The sharing or furnishing, in the discretion of the secretary, of13
information to the Louisiana Public Service Commission for the purposes of14
determining, investigating and enforcing the provisions of R.S. 45:1177. Any15
information shared or furnished shall be considered and held confidential and16
privileged by the Louisiana Public Service Commission to the same extent17 SB NO. 706
SLS 12RS-1802 ENGROSSED
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
heretofore provided.1
(31) The sharing or furnishing of taxpayer records of any person2
nominated or appointed to a board, commission, committee, corporation,3
district or other office or position that requires confirmation or election by the4
Senate or the House of Representatives. Any records so furnished shall be5
considered confidential and privileged by the Senate or the House of6
Representatives to the same extent provided for in Subsection A of this Section.7
* * *8
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Lauren Bailey.
DIGEST
Gallot (SB 706)
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, Senate or House or
Representatives in certain circumstances.
Effective August 1, 2012.
(Adds R.S. 47:1508(B)(30) and (31))
Summary of Amendments Adopted by Senate
Committee Amendments Proposed by Senate Committee on Senate and
Governmental Affairs to the original bill
1. Adds an exception for the sharing of taxpayer information with the Senate or
the House of Representatives.