Louisiana 2014 Regular Session

Louisiana Senate Bill SCR142

Introduced
5/19/14  
Introduced
5/19/14  
Passed
5/20/14  
Passed
5/20/14  
Engrossed
5/20/14  
Engrossed
5/20/14  
Refer
5/21/14  
Refer
5/21/14  
Report Pass
5/27/14  

Caption

Requests the Department of Revenue and the Department of Natural Resources, in consultation with the Legislative Auditor, to take all action necessary to collect oil and gas severance tax and mineral royalties and to establish procedures to verify the accuracy of payments and refunds thereof, all to be monitored by the Legislative Auditor and reported to the legislature. (OR1 SEE FISC NOTE GF RV)

Impact

The passage of SCR142 is positioned to significantly enhance the state's capability to collect due severance taxes and mineral royalty payments. Through mandated audits and the development of verification procedures for self-reported tax data, the resolution aims to ensure that the necessary revenue is collected efficiently and accurately. Given that the state has made substantial cuts to essential programs such as education and healthcare, tapping into these revenue sources stands to alleviate some of the financial pressures currently faced by the state budget.

Summary

SCR142 is a Senate Concurrent Resolution that requests both the Louisiana Department of Revenue (DOR) and the Department of Natural Resources (DNR) to take decisive actions towards the collection of oil and gas severance taxes and mineral royalties owed to the state. The resolution also emphasizes the need to establish procedures that will verify the accuracy of such payments and refunds, with oversight by the Louisiana Legislative Auditor. This measure seeks to address gaps identified through previous performance audits which revealed underpayments and inefficiencies in tax collection systems that are vital sources of revenue for the state.

Sentiment

The sentiment surrounding SCR142 appears to be largely supportive, particularly among legislators and stakeholders who view enhanced revenue collection as crucial for state financial health. However, there may also be concerns regarding the implementation of additional oversight and its implications on local businesses that must comply with the revised regulations. Overall, the dialogue surrounding the resolution highlights a collaboration between state departments and legislative bodies aimed at tightening fiscal responsibility.

Contention

Notable points of contention may arise related to the enforcement of severance taxes and royalties, particularly how the DOR and DNR execute their audit processes. Controversies could also emerge from industries affected by more stringent tax compliance requirements, as discussions on the balance between robust revenue collection and not overburdening businesses are critical. Furthermore, as revenue collection policies tighten, there may be debates over transparency and accountability in spending the collected taxes, especially considering past underreportings and inefficiencies.

Companion Bills

No companion bills found.

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