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Regular Session, 2014 ENROLLED
SENATE BILL NO. 63
BY SENATOR MORRELL
AN ACT1
To enact R.S. 14:202.2 and R.S. 47:1508(B)(35), relative to solar electric and solar thermal2
system contractors; to provide criminal penalties relative to failure to meet certain3
contractual obligations for the installation and maintenance of a solar electric system4
or solar thermal system; to provide relative to definitions; to provide an exception5
to the confidentiality of taxpayer records; and to provide for related matters.6
Be it enacted by the Legislature of Louisiana:7
Section 1. R.S. 14:202.2 is hereby enacted to read as follows:8
§202.2. Solar electric and solar thermal system contractors; solar tax credit9
fraud10
A.(1) It shall be unlawful for any person who has received money from11
a contract for the sale, installation, maintenance, or repair of a solar electric12
system or solar thermal system, as defined in R.S. 47:6030(C), to claim a tax13
credit provided by R.S. 47:6030 or other provision of law against taxes owed to14
the state of Louisiana if the person:15
(a) Has failed to perform or complete the installation of the system or16
failed to maintain or repair the system under the terms of the contract.17
(b) Fails to maintain or repair the system under the terms of the contract18
subsequent to claiming the tax credit.19
(2)(a) The knowing material failure by a contractor to perform or20
complete the installation of a solar electric system or solar thermal system, as21
defined in R.S. 47:6030(C), or maintain or repair the system under the terms of22
the contract shall constitute solar installation fraud.23
(b) Whoever commits the crime of solar installation fraud shall be24
subject to the penalty provisions provided for in R.S. 14:202.1.25
B.(1) When the aggregate amount of the tax credit claimed is one26
thousand dollars or less, whoever violates the provisions of this Section upon27
ACT No. 682 SB NO. 63 ENROLLED
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conviction may be fined not less than one hundred dollars nor more than five1
hundred dollars, or imprisoned for not more than six months.2
(2) When the aggregate amount of the tax credit claimed is greater than3
one thousand dollars, whoever violates the provisions of this Section upon4
conviction may be fined not less than one hundred dollars nor more than five5
hundred dollars, or imprisoned, with or without hard labor, for not more than6
six months for each one thousand dollars of the tax credit claimed, provided7
that the aggregate imprisonment shall not exceed five years.8
C. The district attorney shall notify the Department of Revenue in9
writing of any prosecution under this Section.10
D. Nothing contained in this Section shall be construed to prevent the11
state, through the attorney general, from asserting a cause of action to recover12
damages or penalties, or assess or collect a penalty, resulting from a violation13
of this Section.14
E. The remedies and rights provided under this Section are in addition15
to and do not preclude any remedy otherwise available under law, including but16
not limited to the provisions of R.S. 51:1401 et seq.17
F. Any person who is found liable under a civil action brought by the18
attorney general resulting from a violation of this Section shall be liable to the19
attorney general for all costs, expenses and fees related to investigations and20
proceedings associated with the violation, including attorney fees. An action to21
recover costs, expenses, fees, and attorney fees shall be ancillary to, and shall be22
brought and heard in the same court as, the civil action resulting from a23
violation of this Section.24
G.(1) The attorney general may examine, or cause to be examined, by25
agents thereof, without notice, the conditions and affairs of any person who has26
received money from a contract for the sale, installation, maintenance, or repair27
of a solar electric system or solar thermal system, as defined in R.S. 47:6030(C),28
and who has claimed a tax credit.29
(2) In connection with an examination authorized by this Subsection, the30 SB NO. 63 ENROLLED
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attorney general, or his agents, may examine under oath any person concerning1
the affairs and business of the person who has received money from a contract2
for the sale, installation, maintenance, or repair of a solar electric system or3
solar thermal system, as defined in R.S. 47:6030(C), and who has claimed a tax4
credit.5
H. The provisions of this Section shall be applicable to entities engaging6
in the business of selling, leasing, installing, servicing, or monitoring solar7
energy equipment. Nothing in this Section shall be construed to impose civil or8
criminal liability on homeowners or on any third party whose involvement is9
limited to providing financing to the homeowner or financing for installation.10
Entities engaged in the business of arranging agreements for the lease or sale11
of solar energy systems or acquiring customers for financing entities shall not12
be exempt from the provisions of this Section.13
Section 2. R.S. 47:1508(B)(35) is hereby enacted to read as follows:14
§1508. Confidential character of tax records15
* * *16
B. Nothing herein contained shall be construed to prevent:17
* * *18
(35) The secretary, in order to implement the provisions of R.S.19
14:202.2, from disclosing the following information to the office of the attorney20
general upon the request of the attorney general or his designee:21
(a) A list of the taxpayers claiming the tax credit authorized by R.S.22
47:6030.23
(b) The taxpayer's submitted Form R-1086 and supporting24
documentation.25
(c) The amount of the credit received by the taxpayer pursuant to R.S.26
47:6030.27
* * *28
Section 3. This Act shall become effective upon signature by the governor or, if not29
signed by the governor, upon expiration of the time for bills to become law without signature30 SB NO. 63 ENROLLED
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by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If1
vetoed by the governor and subsequently approved by the legislature, this Act shall become2
effective on the day following such approval.3
PRESIDENT OF THE SENATE
SPEAKER OF THE HOUSE OF REPRESENTATIVES
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: