SLS 13RS-481 ORIGINAL
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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, 2013
SENATE BILL NO. 144
BY SENATOR MORRELL
TAX EXEMPTIONS. Provides for renewal of certain tax exemptions once granted. (1/1/14)
AN ACT1
To enact R.S. 47:13, relative to tax exemptions; to provide for renewal of certain tax2
exemptions once granted; to require the Department of Revenue to promulgate3
necessary rules and regulations; to provide for an effective date; and to provide for4
related matters.5
Be it enacted by the Legislature of Louisiana:6
Section 1. R.S. 47:13 is hereby enacted to read as follows:7
ยง13. Renewal of tax exemption once granted8
A. Notwithstanding any other law in this Title to the contrary, tax9
exemptions granted to an entity under the provisions of this Title, once granted,10
shall be renewed as provided in this Section without having to reapply for the11
tax exemption provided the entity remains qualified for the tax exemption.12
B. The Department of Revenue shall promulgate rules and regulations13
to develop a form or other document to be mailed to each entity which has been14
granted a tax exemption under this Title and on which the entity is to indicate15
its continued qualification for the tax exemption formerly granted.16
Section 2. This Act shall become effective on January 1, 2014; if vetoed by the17 SB NO. 144
SLS 13RS-481 ORIGINAL
Page 2 of 2
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
governor and subsequently approved by the legislature, this Act shall become effective on1
January 1, 2014, or on the day following such approval by the legislature, whichever is later.2
3
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Thomas L. Tyler.
DIGEST
Proposed law requires that a tax exemption once granted be renewed without having to
reapply for the exemption provided the entity receiving the exemption remains qualified to
receive it.
Requires Department of Revenue to promulgate rules and regulations to develop a form or
other document to be mailed to each entity which has been granted a tax exemption and that
the entity indicate its continued qualification for the tax exemption formerly granted.
Effective January 1, 2014.
(Adds R.S. 47:13)