HLS 15RS-948 REENGROSSED
2015 Regular Session
HOUSE BILL NO. 774
BY REPRESENTATIVE THIERRY
FEES/LICENSES/PERMITS: Provides relative to fees charged by the Department of
Revenue
1 AN ACT
2To amend and reenact R.S. 47:15(16), 105(A) and (B), 299.5, 1507, and 1578(B)(4)(c) and
3 to enact R.S. 47:1576.2 and 1578(B)(4)(d) and (e), relative to the Department of
4 Revenue; to provide for installment agreements for the payment of taxes due and to
5 establish associated fees; to establish fees for offset claims; to establish fees for the
6 authentication of tax records; to establish fees and payments required to apply for
7 compromises of judgments; to establish procedures relative to the payment of these
8 amounts; to provide for effectiveness; and to provide for related matters.
9Be it enacted by the Legislature of Louisiana:
10 Section 1. R.S. 47:15(16), 105(A) and (B), 299.5, 1507, and 1578(B)(4)(c) are
11hereby amended and reenacted and R.S. 47:1576.2 and 1578(B)(4)(d) and (e) are hereby
12enacted to read as follows:
13 §15. Taxpayer's Bill of Rights
14 There is hereby established a Taxpayer's Bill of Rights to guarantee that the
15 rights, privacy, and property of Louisiana taxpayers are safeguarded and protected
16 during tax assessment, collection, and enforcement processes administered under the
17 tax laws of this state. This Taxpayer's Bill of Rights consists of a statement, in
18 nontechnical terms, of the rights and obligations of the Department of Revenue and
19 taxpayers. The rights afforded taxpayers to assure that their privacy and property are
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1 safeguarded and protected during tax assessment and collection are available only
2 insofar as they are implemented in accordance with the Constitution of Louisiana and
3 Louisiana Revised Statutes of 1950 or the administrative rules of the Department of
4 Revenue. The rights assured Louisiana taxpayers are:
5 * * *
6 (16) The right to ask the Department of Revenue to consider an installment
7 payment agreement plan in accordance with the provisions of R.S. 47:1576.2 and
8 rules and regulations promulgated in accordance with the Administrative Procedure
9 Act, for taxes, interest, and penalties due. If a taxpayer qualifies for an installment
10 payment agreement, no further collection action will be taken as long as the taxpayer
11 complies with the installment payment agreement.
12 * * *
13 §105. Payment of tax
14 A. Time of payment. The total amount of tax due on a calendar or fiscal
15 year income tax return shall be paid on the date the return is required by law to be
16 filed determined without regard to any extension of time for filing the return. The
17 full amount of tax disclosed by the return as filed shall constitute an assessment at
18 that time, and shall be recorded as an assessment in the records of the secretary.
19 B. Installment Payments. If the taxpayer qualifies for an installment
20 agreement plan, the taxpayer may elect to pay the tax in installments. Each
21 installment payment shall be paid in accordance with the installment agreement plan
22 established in accordance with the provisions of R.S. 47:1576.2 and rules and
23 regulations promulgated by the department in accordance with the Administrative
24 Procedure Act. Installment payments for taxable years which end prior to January
25 1, 1961. For taxable years ending prior to January 1, 1961, the taxpayer may elect
26 to pay the tax in three equal installments, in which case the first installment shall be
27 paid on the date prescribed for the payment of the tax by the taxpayer or on the date
28 the return is filed, whichever is earlier; the second installment shall be paid on the
29 fifteenth day of the third month following the due date for filing the return; and the
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1 third installment shall be paid on the fifteenth day of the sixth month following the
2 due date for filing the return. If any installment payment is not paid on or before the
3 date fixed for its payment, the whole amount of tax unpaid shall be paid upon notice
4 and demand from the collector secretary. However, upon request of the taxpayer and
5 approval of the secretary, the secretary may reinstate the installment payment
6 agreement plan after payment of the fee required in R.S. 47:1576.2.
7 * * *
8 §299.5. Procedure for making offset claims
9 Any agency making an offset claim to the secretary shall make said the claim
10 in writing to the office of the secretary and shall include with regard to each claim
11 information required by promulgated rule and regulation of the secretary as provided
12 for in this Part. Such writing shall also include a certification by the agency that the
13 debts for which claims of offset are made are legally collectible, liquidated sums due
14 and owing the agency or due and owing a person and collectible by the agency. The
15 agency shall pay to the secretary a fee of four twenty-five dollars for each offset
16 claim.
17 * * *
18 §1507. Authentication of collector's secretary's records; fees for searching for
19 documents
20 A. Authentication. Copies of any rule, decision, or order of the collector
21 secretary, and of any paper or report filed in any office maintained by him in the
22 administration of this Sub-title, Subtitle, may be authenticated under his signature,
23 and when so authenticated, shall be evidence in all courts of this state, with the same
24 force and weight as the originals thereof. For authenticating any such copy, the
25 collector secretary may charge a fee of one dollar ($1.00) not to exceed twenty-five
26 dollars which must be deposited to the operating account of his department.
27 B. Fees for searching for tax returns. In any case where the taxpayer
28 requests or authorizes the release of copies of any previously filed tax returns or any
29 other document subject to the provisions of R.S. 47:1508, the secretary is authorized
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1 to charge a fee, regardless of whether or not the information is located. The fee
2 associated with searching for any return or document shall not exceed fifteen dollars
3 for each year or period requested. For a certified copy of a return or other document,
4 the search fee for each year or tax period requested shall not exceed twenty-five
5 dollars.
6 C. The secretary shall establish by rules and regulations promulgated
7 pursuant to the Administrative Procedure Act, a reasonable fee schedule to collect
8 fees for authenticating a copy of any document in its records as a true copy, and to
9 collect fees and costs associated with searching for tax returns and correspondence.
10 The fee schedule may be modified by rule or regulation as deemed necessary by the
11 secretary.
12 D. Money received by the secretary from all fees imposed pursuant to this
13 Section shall be deposited immediately upon receipt into the state treasury and, after
14 compliance with the requirements of Article VII, Section 9(B) of the Constitution of
15 Louisiana relative to the Bond Security and Redemption Fund, shall be designated
16 as self-generated revenues of the Department of Revenue.
17 * * *
18 §1576.2. Installment agreements; fees
19 A. The total amount of tax due on any tax return shall be paid no later than
20 the date the return is required to be filed. However, if the taxpayer qualifies for an
21 installment payment agreement, the secretary may consider an installment payment
22 agreement for any taxes, interest, and penalties due, subject to the following
23 requirements:
24 (1) The secretary shall charge a fee of one hundred five dollars to establish
25 a standard installment payment agreement with a taxpayer. All payments for
26 installment payment agreement fees shall be paid to the secretary of the Department
27 of Revenue.
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1 (2) If the taxpayer defaults on the installment payment agreement, the
2 secretary shall charge a fee of sixty dollars to reinstate the agreement. Payment of
3 the reinstatement fee shall be made to the secretary of the Department of Revenue.
4 (3) Notwithstanding the provisions of Paragraph (1) of this Subsection, the
5 secretary shall not charge a fee to enter into a standard installment payment
6 agreement with any taxpayer whose adjusted gross income is less than or equal to
7 twenty-five thousand dollars.
8 (4) Money received by the secretary from fees imposed pursuant to this
9 Section shall be deposited into the state treasury and, after compliance with the
10 requirements of Article VII, Section 9(B) of the Constitution of Louisiana, relative
11 to the Bond Security and Redemption Fund, shall be designated as self-generated
12 revenues of the Department of Revenue.
13 B. The secretary may adopt rules and regulations in accordance with the
14 Administrative Procedure Act to implement the fees provided for in this Section.
15 * * *
16 §1578. Cancellation of lien, privilege, and mortgage; compromises
17 * * *
18 B. In other cases, the secretary may authorize the cancellation or release of
19 a lien, privilege, or mortgage subject to the following terms and conditions:
20 * * *
21 (4)
22 * * *
23 (c) A complete record of all such compromises shall be kept by the secretary,
24 shall be open to public inspection, and, notwithstanding the provisions of R.S.
25 47:1508 and 1508.1, each such compromise shall be published in the department's
26 annual report. Each application for compromise of a judgment shall be accompanied
27 by a nonrefundable application fee of one hundred eighty-six dollars, made payable
28 to the secretary of the Department of Revenue. Money received by the secretary
29 from this fee shall be deposited into the state treasury and, after compliance with the
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1 requirements of Article VII, Section 9(B) of the Constitution of Louisiana relative
2 to the Bond Security and Redemption Fund, shall be designated as self-generated
3 revenues of the Department of Revenue.
4 (d) The submission of any offer in compromise shall be accompanied by a
5 nonrefundable initial payment of twenty percent of the amount of the offer. This
6 payment shall be applied to the tax liability.
7 (e) A complete record of all such compromises shall be kept by the secretary,
8 shall be open to public inspection, and, notwithstanding the provisions of R.S.
9 47:1508 and 1508.1, each such compromise shall be published in the department's
10 annual report.
11 * * *
12 Section 2. This Act shall become effective on July 1, 2015; if vetoed by the governor
13and subsequently approved by the legislature, this Act shall become effective on July 1,
142015, or on the day following such approval by the legislature, whichever is later.
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)]
HB 774 Reengrossed 2015 Regular Session Thierry
Abstract: Provides for fees collected by the Dept. of Revenue for installment payment
agreements, offset claims, authentication of certain records, searching for certain tax
returns, and applications for compromise of judgment and offer in compromise.
Present law authorizes a taxpayer to request an installment payment plan from the secretary
of the Dept. of Revenue for the payment of taxes, interest, and penalties due. If a taxpayer
qualifies for an installment payment agreement, no further collection action shall be taken
by the department as long as the taxpayer complies with the terms of the agreement. Further
provides that if any installment payment is not paid timely, the entire amount of the unpaid
tax shall be paid upon demand by the department. However, upon request of the taxpayer
and approval of the secretary, the secretary may reinstate the installment payment agreement
plan after payment of the $60 reinstatement fee.
Proposed law retains present law but excludes offset claims against any state refund, federal
refund, or vendor payment in which the taxpayer owing the debt has an interest from taxes
in which an installment payment agreement applies. Further requires installment payments
to be made by the taxpayer in accordance with the installment payment agreement.
Proposed law sets fees for the establishment of installment agreements at $105 fee for a
standard installment agreement and a reinstatement fee of $60 if a taxpayer defaults on their
installment payment agreement with the department. Further prohibits the department from
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charging an installment payment fee for any taxpayer whose adjusted gross income is
$25,000 or less.
Present law authorizes the department to collect a fee of $4 when an agency makes an offset
claim in writing to the secretary. The writing shall include a certification by the agency that
the debt to which the offset is made is legally collectible, liquidated sums due and owed to
the agency.
Proposed law retains present law but increases the fee for offset claims from $4 to $25 per
claim.
Present law authorizes the department to collect a fee of $1 to authenticate copies of any
rule, decision, or order and any paper or report filed in any office maintained by the
secretary.
Proposed law increases the fee for the authentication of records from $1 to an amount not
to exceed $25 and establishes fees to be paid for the searching for tax records. Proposed law
authorizes the department to promulgate rules and regulations in accordance with the APA
to implement proposed law regarding a reasonable fee schedule for authenticating a copy of
any document in its records as a true copy and to collect fees associated with searching tax
returns and correspondence. Proposed law further authorizes the department to modify
regulations as deemed necessary.
Present law authorizes the secretary of the department to compromise any judgments for
taxes of $500,000 or less exclusive of interest and penalty. Further requires the secretary to
maintain a complete record of all compromises in judgments. The record that shall be
available for public inspection and published in the department's annual report.
Proposed law requires a nonrefundable application fee of $186 for compromises of
judgments. Further requires a nonrefundable initial payment of 20% of the amount of any
offers in compromise.
Proposed law requires all monies received by the secretary from fees imposed pursuant to
proposed law to be deposited into the state treasury and, after compliance with the
requirements of present constitution, to be designated as self-generated revenues of the Dept.
of Revenue.
Effective July 1, 2015.
(Amends R.S. 47:15(16), 105(A) and (B), 299.5, 1507, and 1578(B)(4)(c); Adds R.S.
47:1576.2 and 1578(B)(4)(d) and (e))
Summary of Amendments Adopted by House
The Committee Amendments Proposed by House Committee on Ways and Means to the
original bill:
1. Exclude offset claims against any state refund, federal refund, or vendor payment
in which the taxpayer owing the debt has an interest from eligible taxes in which
an installment payment agreement applies.
2. Require installment payments to be made by the taxpayer in accordance with the
installment payment agreement.
3. Made technical amendment.
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HB NO. 774
The House Floor Amendments to the engrossed bill:
1. Make technical changes to the bill.
2 Clarify that when a taxpayer defaults on installment payments, the secretary may
reinstate the installment payment agreement plan after payment of a $60
reinstatement fee.
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