Provides relative to the enforcement and adjudication of state taxes (EN -$120,000 SG EX See Note)
Impact
The bill significantly amends existing laws relating to the authority of the Secretary of the Department of Revenue and the procedures of the Board of Tax Appeals. For instance, it allows the Secretary to waive certain penalties for taxpayers under specific circumstances, aiming to encourage compliance and reduce the burden of tax-related disputes. Furthermore, it clarifies the procedures that the Board of Tax Appeals must follow, enhancing the overall efficiency and transparency of the tax adjudication process.
Summary
House Bill 798 aims to enhance the enforcement and adjudication process of state taxes within Louisiana. The bill establishes a Taxpayer's Bill of Rights, which sets out the rights of taxpayers in relation to their disputes with the state regarding taxes, fees, and claims. One of its central aspects is to provide taxpayers the right to a hearing where they can contest tax assessments without first needing to pay the disputed amounts. This is expected to empower taxpayers and provide them with greater access to justice regarding tax matters.
Sentiment
The general sentiment surrounding HB 798 appears supportive, particularly among taxpayer advocacy groups and those concerned about fair treatment in tax matters. Supporters argue that by codifying taxpayer rights, the law represents a progressive move toward more equitable tax enforcement. However, there might be concerns from state revenue officials about the potential impacts on tax collection processes and the administrative burden placed on the Department of Revenue and the Board of Tax Appeals.
Contention
While there is broad support for ensuring taxpayer rights, some contention exists regarding the operational impacts of the enhanced rights afforded to taxpayers. Critics may argue that allowing taxpayers to contest assessments without paying them first could lead to increased disputes and complications in revenue collection, potentially affecting state funding. Thus, while the bill strengthens taxpayer protections, it simultaneously raises questions about ensuring state revenue stability.
Provides for the administration, disposition, enforcement, and adjudication of state and local taxes, fees, and receipts and for the Board of Tax Appeals. (gov sig) (EN NO IMPACT GF EX See Note)
Provides for administration, disposition, enforcement, and adjudication of state and local taxes and for the Board of Tax Appeals. (gov sig) (EN DECREASE GF RV See Note)
Provides for the administration, enforcement, and adjudication of state and local taxes and for the jurisdiction of the Board of Tax Appeals (EN SEE FISC NOTE LF RV See Note)
Provides for administration, disposition, enforcement, and adjudication of state and local taxes under the jurisdiction of the Board of Tax Appeals (EN -$32,000 LF RV See Note)
Allows a taxpayer who is subject to any collection procedure for local sales tax, or whose request for a refund of such tax has been denied by a collector, to initiate a mandatory, binding, arbitration proceeding. (See Act) (RE SEE FISC NOTE LF EX)