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)]
Danahay HB No. 355
Abstract: Changes the approval authority for the waiver of penalties imposed on a dealer of
beverages of high alcohol content who fails to timely report and pay gallonage taxes from
the Board of Tax Appeals to the secretary of the Dept. of Revenue.
Present law imposes a gallonage tax on beverages of high alcoholic content, which is collected
from the dealer who first handles such beverages in La. Taxes are payable monthly through the
filing of a sales and handling report with the secretary of the Dept. of Revenue (secretary).
Present law authorizes the imposition of penalties of either 5% or 20% for failure to timely file
the report and pay the tax. With respect to the 20% penalty, a dealer may, by affidavit, apply for
a waiver of the penalty. The application for waiver is submitted to the secretary who reviews it
and forwards it to the Board of Tax Appeals for approval.
Proposed law changes the approval of the application for the waiver of penalties from the Board
of Tax Appeals to the secretary.
Present law authorizes a parish or municipality to impose a tax on beverages of low alcoholic
content. Requires the secretary to collect the tax in the same manner as he collects the state tax
and to remit the taxes collected quarterly to the parish or municipality levying the tax.
Present law authorizes the secretary, with the approval of the Board of Tax Appeals, to waive
payment of penalties for failure to pay the tax timely if the failure to pay the tax is explained
satisfactorily to the secretary.
Proposed law retains present law but changes approval of the waiver of penalties from the Board
of Tax Appeals to the secretary.
Proposed law repeals provisions for the Board of Tax Appeals' jurisdiction over the permitting of
dealers of high alcoholic content.
Proposed law directs the La. State Law Institute to redesignate and rename, as appropriate, the
Parts of Chapter 17 of Subtitle II of Title 47 of the La. Revised Statutes of 1950, as amended.
Proposed law directs the La. State Law Institute to change "board of tax appeals" to "Board of
Tax Appeals" in all provisions of Title 47 of the La. Revised Statutes of 1950, as amended. Effective July 1, 2014.
(Amends R.S. 26:354(I) and 492(A); Repeals R.S. 47:1471)
Summary of Amendments Adopted by House
House Floor Amendments to the engrossed bill.
1. Adds direction for the La. State Law Institute to change "board of tax appeals" to
"Board of Tax Appeals" in all provisions of Title 47 of the La. Revised Statutes of
1950, as amended.