RDCSB110 416 5007
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DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part
of the legislative instrument. The keyword, one-liner, abstract, and digest do not constitute
part of the law or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
Riser SB No. 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 professional service firms retained for the purpose of calculating the
tobacco revenue owed to the state pursuant to the Master Settlement Agreement and any
subsequent agreements. Any information shared or furnished shall be considered and held
to be confidential and privileged by the professional services firm.
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 upon signature of governor or lapse of time for gubernatorial action.
(Amends R.S. 47:1508(B)(11); adds R.S. 47:1508(B)(35)) RDCSB110 416 5007
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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.
Summary of Amendments Adopted by House
Committee Amendments Proposed by House Committee on Ways and Means to the
engrossed bill.
1. Changes authorization for the sharing of information from entities retained for
calculating the tobacco revenue owed to the state pursuant to the Master
Settlement Agreement to professional service firms and requires the shared
information to be held confidential and privileged.
2. Adds an effective date of upon signature of the governor.