SLS 14RS-566 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, 2014
SENATE BILL NO. 110
BY SENATOR RISER
REVENUE DEPARTMENT. Provides an exception to the Department of Revenue's duty
to keep certain tax records confidential. (8/1/14)
AN ACT1
To enact R.S. 47:1508(B)(35), relative to the Department of Revenue; to provide for an2
exception to the duty of the secretary of the department to keep certain tax records3
confidential; to authorize the sharing or furnishing of certain information to the4
office of alcohol and tobacco control; and to provide for related matters.5
Be it enacted by the Legislature of Louisiana:6
Section 1. R.S. 47:1508(B)(35) is hereby enacted to read as follows:7
ยง1508. Confidential character of tax records8
* * *9
B. Nothing herein contained shall be construed to prevent:10
* * *11
(35) The sharing or furnishing, in the discretion of the secretary, of12
information to the Louisiana Office of Alcohol and Tobacco Control for the13
purposes of carrying out its administrative function of providing the state with14
an effective regulatory system for the alcoholic beverage and tobacco industries.15
Any information shared or furnished shall be considered and held confidential16
and privileged by the Louisiana Office of Alcohol and Tobacco Control to the17 SB NO. 110
SLS 14RS-566 ORIGINAL
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
same extent provided for in Subsection A of this Section.1
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Thomas L. Tyler.
DIGEST
Riser (SB 110)
Present law provides that records and files of the secretary of the Department of Revenue
(DOR) or the records and files maintained pursuant to a tax ordinance of any political
subdivision are confidential and privileged, and prohibits any person from divulging or
disclosing information obtained from the records and files except in the administration and
enforcement of the tax laws of this state or of a political subdivision of this state.
Prohibits any person from divulging or disclosing any information obtained from any
examination or inspection of the premises or property of any person in connection with the
administration and enforcement of the tax laws of this state or a political subdivision of this
state except to the taxing jurisdiction of his employment or, in the case of an already existing
independent contractor arrangement, to the contracting taxing jurisdiction.
Present law provides that neither the secretary of DOR nor any employee engaged in the
administration or charged with the custody of these records or files shall be required to
produce any of the records or files for inspection or use in any action or proceeding, except
in an action or proceeding in the administration or enforcement of the tax laws of this state
or of a political subdivision.
Present law provides that it not be construed to prevent certain enumerated items.
Proposed law provides that present law not be construed to prevent the sharing or furnishing
of information to the Louisiana Office of Alcohol and Tobacco Control for the purposes of
carrying out its administrative function of providing the state with an effective regulatory
system for the alcoholic beverage and tobacco industries. Provides that information shared
or furnished is to be considered and held confidential and privileged by the Louisiana Office
of Alcohol and Tobacco Control as provided in present law.
Effective August 1, 2014.
(Adds R.S. 47:1508(B)(35))