SLS 14RS-566 ENGROSSED
Page 1 of 4
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 amend and reenact R.S. 47:1508(B)(11) and to enact R.S. 47:1508(B)(35), relative to the2
Department of Revenue; to provide for an exception to the duty of the secretary of3
the department to keep certain tax records confidential; to authorize the sharing or4
furnishing of certain information to the office of alcohol and tobacco control and5
other entities; and to provide for related matters.6
Be it enacted by the Legislature of Louisiana:7
Section 1. R.S. 47:1508(B)(11) is hereby amended and reenacted and R.S.8
47:1508(B)(35) is hereby enacted to read as follows:9
ยง1508. Confidential character of tax records10
* * *11
B. Nothing herein contained shall be construed to prevent:12
* * *13
(11) The secretary from disclosing to any person upon request the name and14
address of any registered wholesale tobacco dealer who holds a license or permit to15
operate within this state, but the secretary shall not disclose any tax data whatsoever16
with respect to the wholesaler, except for information provided to the tobacco17 SB NO. 110
SLS 14RS-566 ENGROSSED
Page 2 of 4
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
settlement enforcement unit of the Louisiana Department of Justice for the1
enforcement of Parts XIII and XIII-A of Chapter 32 of Title 13 of the Louisiana2
Revised Statutes of 1950 or to the Louisiana Office of Alcohol and Tobacco Control3
for the enforcement of Chapter 7 of Title 26 of the Louisiana Revised Statutes of4
1950. Such disclosure shall include any and all data with respect to dealers, including5
but not limited to any wholesaler or retailer, as well as manufacturer, sales entity6
affiliate, or importer. The secretary, attorney general, and commissioner shall share7
with each other the information received under the provisions of R.S. 13:5061 et8
seq., 5071 et seq., 26:901 et seq., and R.S. 47:841 et seq. and may share such9
information with other federal, state, or local taxing agencies or law enforcement10
authorities only for purposes of enforcement of those Sections and the corresponding11
laws of other states and furthermore may share any such information with an12
entity retained for the purpose of calculating the tobacco revenue owed to the13
state pursuant to the Master Settlement Agreement, executed November 23,14
1998, as well as any subsequent agreements that may be executed pertaining15
thereto, if such recipient entity agrees to maintain the confidentiality of such16
information. The attorney general, commissioner, or secretary may also disclose any17
information obtained under this Paragraph pursuant to an order by a court of18
competent jurisdiction or if agreed upon in writing by the registered wholesale or19
retail tobacco dealer, sales entity affiliate, importer, or manufacturer. The disclosure20
of information by the attorney general, commissioner, or secretary permitted21
by this Paragraph shall not constitute a violation of any other provisions in law.22
* * *23
(35) The sharing or furnishing, in the discretion of the secretary, of24
information to the Louisiana Office of Alcohol and Tobacco Control for the25
purposes of carrying out its administrative function of providing the state with26
an effective regulatory system for the alcoholic beverage and tobacco industries.27
Any information shared or furnished shall be considered and held confidential28
and privileged by the Louisiana Office of Alcohol and Tobacco Control to the29 SB NO. 110
SLS 14RS-566 ENGROSSED
Page 3 of 4
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 was prepared by Thomas L. Tyler. The following
digest, which does not constitute a part of the legislative instrument, was
prepared by Laura Gail Sullivan.
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 present law shall not be construed to prevent certain enumerated
items.
Present law specifies that present law confidentiality provisions are not to be construed to
prevent the secretary from disclosing to any person upon request the name and address of
any registered wholesale tobacco dealer who holds a license or permit to operate within this
state. Provides that the secretary may disclose certain tax data to other state agencies as well
as local or federal agencies for limited enforcement purposes. Provides that the attorney
general, commissioner, or secretary may also disclose any information obtained under
present law pursuant to an order by a court of competent jurisdiction or if agreed upon in
writing by the registered wholesale or retail tobacco dealer, sales entity affiliate, importer,
or manufacturer.
Proposed law authorizes the secretary, attorney general, and commissioner to share such
information with an entity retained for the purpose of calculating the tobacco revenue owed
to the state pursuant to the Master Settlement Agreement and any subsequent agreements,
if the recipient entity agrees to maintain the confidentiality of the information.
Proposed law specifies that the disclosure of information by the attorney general,
commissioner, or secretary permitted by present law and proposed law shall not constitute
a violation of any other provision of law.
Proposed law provides that present law shall 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. SB NO. 110
SLS 14RS-566 ENGROSSED
Page 4 of 4
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
(Amends R.S. 47:1508(B)(11); adds R.S. 47:1508(B)(35))
Summary of Amendments Adopted by Senate
Committee Amendments Proposed by Senate Committee on Revenue and Fiscal
Affairs to the original bill
1. Authorizes the secretary, attorney general, and commissioner to share
information with an entity retained for the purpose of calculating certain
tobacco revenue owed to the state pursuant to the Master Settlement
Agreement if the recipient entity agrees to maintain the confidentiality of the
information.
2. Specifies that the disclosure of information by the attorney general,
commissioner, or secretary permitted by present law and proposed law shall
not constitute a violation of any other provision of law.