HLS 13RS-1074 ORIGINAL
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
Regular Session, 2013
HOUSE BILL NO. 506
BY REPRESENTATIVE JAMES
Prefiled pursuant to Article III, Section 2(A)(4)(b)(i) of the Constitution of Louisiana.
TAX/SALES & USE: Authorizes expanded use of the Parish e-file tax collection system
AN ACT1
To enact R.S. 47:337.23(A)(3), relative to tax collection; to provide with respect to the2
uniform electronic local return and remittance system; to authorize use of the system3
for collection of certain local taxes; and to provide for related matters.4
Be it enacted by the Legislature of Louisiana:5
Section 1. R.S. 47:337.23(A)(3) is hereby enacted to read as follows: 6
ยง337.23. Uniform electronic local return and remittance system; official record of7
tax rates, and exemptions8
(A)9
* * *10
(3) Beginning January 1, 2014, if approved by majority vote of the Uniform11
Electronic Local Return and Remittance Advisory Committee, the uniform electronic12
local return and remittance system may be used to transmit tax returns and13
remittances to political subdivisions for any tax imposed by political subdivisions.14
Nothing herein shall require the Department of Revenue to add an additional tax to15
the uniform electronic local return and remittance system unless sufficient funds are16
appropriated to the Department of Revenue to fund the changes required to add the17
additional tax to the system. 18
* * *19 HB NO. 506
HLS 13RS-1074 ORIGINAL
Page 2 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part
of the legislative instrument. The keyword, one-liner, abstract, and digest do not constitute
part of the law or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
James HB No. 506
Abstract: Authorizes expansion of the uniform electronic local return and remittance system
(Parish e-file) pursuant to approval of the Uniform Electronic Local Return and
Remittance Advisory Committee.
Proposed law, beginning Jan. 1, 2014 and if approved by majority vote of the Uniform
Electronic Local Return and Remittance Advisory Committee, provides that the uniform
electronic local return and remittance system may be used to transmit tax returns and
remittances to political subdivisions for any tax imposed by political subdivisions.
(Adds R.S. 47:337.23(A)(3))