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Regular Session, 2014 ENROLLED
SENATE BILL NO. 110
BY SENATOR RISER
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
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B. Nothing herein contained shall be construed to prevent:12
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(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
settlement enforcement unit of the Louisiana Department of Justice for the18
enforcement of Parts XIII and XIII-A of Chapter 32 of Title 13 of the Louisiana19
Revised Statutes of 1950 or to the Louisiana Office of Alcohol and Tobacco Control20
for the enforcement of Chapter 7 of Title 26 of the Louisiana Revised Statutes of21
1950. Such disclosure shall include any and all data with respect to dealers, including22
but not limited to any wholesaler or retailer, as well as manufacturer, sales entity23
ACT No. 734 SB NO. 110 ENROLLED
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affiliate, or importer. The secretary, attorney general, and commissioner shall share1
with each other the information received under the provisions of R.S. 13:5061 et2
seq., 5071 et seq., 26:901 et seq., and R.S. 47:841 et seq. and may share such3
information with other federal, state, or local taxing agencies or law enforcement4
authorities only for purposes of enforcement of those Sections and the corresponding5
laws of other states. The secretary, attorney general, and commissioner may6
share information received under this Paragraph with the professional services7
firm or firms retained for the purpose of calculating the tobacco revenue owed8
to the state pursuant to the Master Settlement Agreement executed on9
November 23, 1998, as well as any subsequent agreements that may be executed10
pertaining to the Master Settlement Agreement. Any information shared or11
furnished shall be considered and held to be confidential and privileged by the12
professional services firm or firms. The attorney general, commissioner, or13
secretary may also disclose any information obtained under this Paragraph pursuant14
to an order by a court of competent jurisdiction or if agreed upon in writing by the15
registered wholesale or retail tobacco dealer, sales entity affiliate, importer, or16
manufacturer. The disclosure of information by the attorney general,17
commissioner, or secretary permitted by this Paragraph shall not constitute a18
violation of any other provisions in law.19
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(35) The sharing or furnishing, in the discretion of the secretary, of21
information to the Louisiana Office of Alcohol and Tobacco Control for the22
purposes of carrying out its administrative function of providing the state with23
an effective regulatory system for the alcoholic beverage and tobacco industries.24
Any information shared or furnished shall be considered and held confidential25
and privileged by the Louisiana Office of Alcohol and Tobacco Control to the26
same extent provided for in Subsection A of this Section.27
Section 2. This Act shall become effective upon signature by the governor or, if not28
signed by the governor, upon expiration of the time for bills to become law without signature29
by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If30 SB NO. 110 ENROLLED
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vetoed by the governor and subsequently approved by the legislature, this Act shall become1
effective on the day following such approval.2
PRESIDENT OF THE SENATE
SPEAKER OF THE HOUSE OF REPRESENTATIVES
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: