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))