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Regular Session, 2014
HOUSE BILL NO. 368
BY REPRESENTATIVE ROBIDEAUX
REVENUE DEPARTMENT: Changes the method of delivery for certain notices and other
correspondence issued by the Department of Revenue
AN ACT1
To amend and reenact R.S. 47:299.9, 299.39, 303.1(C), 818.42(A)(introductory paragraph),2
818.52(D)(introductory paragraph), and 1602(D)(2)(introductory paragraph) and to3
enact R.S. 47:1524, relative to notices and correspondence issued by the secretary4
of the Department of Revenue; to provide for the method of delivery; to provide for5
effectiveness; and to provide for related matters.6
Be it enacted by the Legislature of Louisiana:7
Section 1. R.S. 47:299.9, 299.39, 303.1(C), 818.42(A)(introductory paragraph),8
818.52(D)(introductory paragraph), and 1602(D)(2)(introductory paragraph) are hereby9
amended and reenacted and R.S. 47:1524 is hereby enacted to read as follows: 10
§299.9. Remittance; equivalent of refund 11
The remittance by the secretary to the claiming agency and the sending of the12
notice of offset by certified mail to the address shown on the individual's return shall13
be deemed to be, to the extent of the remittance, a refund to the individual and to any14
other person who has a claim to such refund. The secretary shall refund to the15
individual any amount not remitted to a claimant pursuant to an offset request. 16
* * *17
§299.39. Remittance; equivalent of refund 18
The remittance by the secretary to the claimant and the sending of the notice19
of offset by certified mail to the address shown on the individual's return shall be20 HLS 14RS-1119 ORIGINAL
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deemed to be, to the extent of the remittance, a refund to the individual and to any1
other person who has a claim to such refund. The secretary shall refund to the2
individual any amount not remitted to a claimant pursuant to an offset request. 3
* * *4
§303.1. Direct Payment Numbers5
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C. Upon application by a taxpayer to the department for a DP Number7
pursuant to Paragraph (B)(1) or (2) of this Section, the department shall notify by8
certified mail the local agency or agencies charged with collection of the sales and9
use tax imposed by the political subdivisions in the parish or parishes in which the10
taxpayer has a manufacturing establishment or facility or is a private, nonprofit, tax-11
exempt organization. The department and the local collection agency or agencies12
shall review the application and shall audit the taxpayer to determine that the13
taxpayer meets the qualifications provided in Subsection B of this Section, if the14
department or local collection agency or agencies consider such audit necessary.15
* * *16
§818.42. License revocation; cancellation17
A. The secretary may revoke the license of any person licensed under this18
Subpart, upon written notice sent by certified mail to the licensee's last known19
address appearing in the secretary's files, for any of the following reasons:20
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§818.52. Fuel use violations; penalty22
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D. Upon issuance of the violation ticket by the secretary or his authorized24
designee or any weights and standard police officer or any motor carrier safety police25
officer, the secretary will send a notice of fine by certified mail to the address listed26
on the violation report, or to the taxpayer's last known address, or to any address27
obtainable from any private entity which will provide such address free of charge or28
from any federal, state, or local government entity, including but not limited to the29 HLS 14RS-1119 ORIGINAL
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United States Postal Service or from United States Postal Service certified software.1
The procedure for collection, payment and enforcement of the fine assessed shall be2
as follows:3
* * *4
§1524. Notices and other correspondence issued by the secretary; method of5
delivery6
The secretary may send his notices and correspondence to the taxpayer by7
United States mail or another method of delivery at the address given in the last8
report filed by him pursuant to the provisions of the chapter governing the tax9
involved, or, at the discretion of the secretary, to any such address as may be10
obtained from any private entity which provides the address free of charge or from11
any federal, state, or local government entity, including but not limited to the United12
States Postal Service or from United States Postal Service software. These13
provisions are inapplicable to any other statute in which the required method of14
delivery to the taxpayer is specified.15
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§1602. Penalty for failure to make timely return17
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D.19
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(2) The secretary shall send a notice by certified mail to the taxpayer at the21
address given in the last report filed by the taxpayer, or to any address obtainable22
from any private entity which will provide such address free of charge or from any23
federal, state, or local government entity, including but not limited to the United24
States Postal Service or from United States Postal Service certified software25
informing him of the following:26
* * *27
Section 2. This Act shall become effective upon signature by the governor or, if not28
signed by the governor, upon expiration of the time for bills to become law without signature29 HLS 14RS-1119 ORIGINAL
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by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If1
vetoed by the governor and subsequently approved by the legislature, this Act shall become2
effective on the day following such approval.3
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)