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.
(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.