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)] HCR 45 Original 2015 Regular Session Bouie Directs the legislative auditor to conduct audits for fiscal years 2011 through 2014 and annually thereafter of severance taxes that are owed but have not been paid to the state. Directs the Dept. of Revenue to promptly collect taxes identified by the legislative auditor. Directs the Dept. of Natural Resources through the office of conservation to provide the Dept. of Revenue with quarterly reports on oil and gas production.