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)]
Robideaux HB No. 368
Abstract: Removes requirements for the use of certified mail for the delivery of various notices
and other correspondence issued by the secretary of the Dept. of Revenue.
Present law requires the secretary of the Dept. of Revenue (secretary) to send various notices and
other correspondence by certified mail in the following circumstances:
(1)Notice to a taxpayer regarding an offset of a tax refund.
(2)Notice to a local sales and use tax collector of a taxpayer's request for a Direct Payment
Number.
(3)Notice to a taxpayer of a fine for a fuel use violation.
(4)Notice related to the revocation of licenses for certain suppliers, distributors, and
importers of fuel for various violations of present law related to gasoline and diesel fuel
taxes.
(5)Notice to a taxpayer of a penalty for failure to make a timely return for any tax collected
by the Dept. of Revenue.
Proposed law removes requirements for the use of certified mail for delivery of various notices
and other correspondence as provided in present law.
Proposed law authorizes the secretary to use U.S. mail or another method of delivery for all
notices and other correspondence, except in the case where present law requires a specific
method of delivery.
Effective upon signature of governor or lapse of time for gubernatorial action.
(Amends R.S. 47:299.9, 299.39, 303.1(C), 818.42(A)(intro. para.), 818.52(D)(intro. para.), and
1602(D)(2)(intro. para.); Adds R.S. 47:1524)