HLS 17RS-1104 ENGROSSED
2017 Regular Session
HOUSE BILL NO. 446
BY REPRESENTATIVE MARINO
Prefiled pursuant to Article III, Section 2(A)(4)(b)(i) of the Constitution of Louisiana.
REVENUE DEPARTMENT: Provides relative to confidentiality of certain taxpayer
information
1 AN ACT
2To amend and reenact R.S. 47:1508(B)(8) and (11), relative to the confidentiality of tax
3 records; to provide for the confidentiality of certain taxpayer information; to provide
4 for the disclosure of information relative to tobacco settlement enforcement; to
5 provide for the confidentiality of information shared by the state relative to the NPM
6 Adjustment Settlement Agreement; and to provide for related matters.
7Be it enacted by the Legislature of Louisiana:
8 Section 1. R.S. 47:1508(B)(8) and (11) are hereby amended and reenacted to read
9as follows:
10 ยง1508. Confidential character Confidentiality of tax records
11 * * *
12 B. Nothing herein contained shall be construed to prevent:
13 * * *
14 (8) The secretary from disclosing the name and address of any taxpayer who
15 has filed an income or corporation franchise tax return, but he shall not disclose any
16 tax data whatsoever with respect to any taxpayer, and such information shall be made
17 available to any taxpayer upon his request.
18 * * *
Page 1 of 4
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 17RS-1104 ENGROSSED
HB NO. 446
1 (11) The secretary from disclosing to any person upon request the name and
2 address of any registered wholesale tobacco dealer who holds a license or permit to
3 operate within this state, but the secretary shall not disclose any tax data whatsoever
4 with respect to the wholesaler, except for information provided to the tobacco
5 settlement enforcement unit of the Louisiana Department of Justice for the
6 enforcement of Parts XIII and XIII-A of Chapter 32 of Title 13 of the Louisiana
7 Revised Statutes of 1950 or to the Louisiana Office of Alcohol and Tobacco Control
8 for the enforcement of Chapter 7 of Title 26 of the Louisiana Revised Statutes of
9 1950. Such disclosure shall include any and all data with respect to dealers, including
10 but not limited to any wholesaler or retailer, as well as manufacturer, sales entity
11 affiliate, or importer. The secretary, attorney general, and commissioner shall share
12 with each other the information received under the provisions of R.S. 13:5061 et
13 seq., 5071 et seq., R.S. 26:901 et seq., and R.S. 47:841 et seq., and may share such
14 information with other federal, state, or local taxing agencies or law enforcement
15 authorities only for purposes of enforcement of those Sections and the corresponding
16 laws of other states. The secretary, attorney general, and commissioner may share
17 information received under this Paragraph with a court, arbitrator, data
18 clearinghouse, or the professional services firm or firms retained for the purpose of
19 assessing compliance with or otherwise calculating the tobacco revenue owed to the
20 state pursuant to the Master Settlement Agreement executed on November 23, 1998,
21 as well as any subsequent agreements that may be executed pertaining to the Master
22 Settlement Agreement, including the NPM Adjustment Settlement Agreement, as
23 well as with counsel for the parties or expert witnesses in any proceedings relating
24 thereto. Any information shared or furnished shall be considered and held to be
25 confidential and privileged by the professional services firm or firms. The attorney
26 general, commissioner, or secretary may also disclose any information obtained
27 under this Paragraph pursuant to an order by a court of competent jurisdiction or if
28 agreed upon in writing by the registered wholesale or retail tobacco dealer, sales
29 entity affiliate, importer, or manufacturer. The disclosure of information by the
Page 2 of 4
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 17RS-1104 ENGROSSED
HB NO. 446
1 attorney general, commissioner, or secretary permitted by this Paragraph shall not
2 constitute a violation of any other provisions in law. Furthermore, any information
3 received by the state pursuant to the NPM Adjustment Settlement Agreement shall
4 be considered confidential and shall not be disclosed except in accordance with the
5 terms of the NPM Adjustment Settlement Agreement or pursuant to an order from
6 a court of competent jurisdiction.
7 * * *
8 Section 2. This Act shall become effective on July 1, 2017.
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 446 Engrossed 2017 Regular Session Marino
Abstract: Requires confidentiality of certain taxpayer information and prohibits disclosure
of information received by the state regarding the NPM Adjustment Settlement
Agreement.
Present law requires the records and files held and maintained by the secretary for the Dept.
of Revenue (DOR) or certain records and files maintained pursuant to a tax ordinance of any
political subdivision be confidential and privileged and shall not be divulged except in the
administration and enforcement of tax laws.
Present law authorizes the secretary of DOR to disclose the name and address of any
taxpayer who has filed an income or corporation franchise tax return, but prohibits the
disclosure of any tax data.
Proposed law retains present law with respect to the disclosure of any tax data, but proposed
law changes present law by removing the secretary's authority to disclose the address of a
taxpayer who filed an income or corporation franchise tax return.
Present law allows the secretary of DOR to disclose, upon request, the name and address of
any registered wholesale tobacco dealer, but prevents the disclosure of any tax data of the
wholesaler except for the information provided to the La. Dept. of Justice's tobacco
settlement enforcement unit for the enforcement of the Master Settlement Agreement or
tobacco laws.
Present law also allows the sharing of information between the secretary of DOR, attorney
general, and the commissioner of the office of alcohol and tobacco control with professional
service firms retained for calculating tobacco revenue owed to the state pursuant to the
Master Settlement Agreement. Proposed law retains present law and allows for the sharing
of this information with a court, arbitrator, or data clearinghouse retained for calculating
tobacco revenue owed to the state pursuant to the Master Settlement Agreement, the NPM
Adjustment Agreement, and counsel for parties or experts in any related proceedings.
Page 3 of 4
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 17RS-1104 ENGROSSED
HB NO. 446
Proposed law further provides that any information received by the state pursuant to the
NPM Adjustment Settlement Agreement shall be confidential and shall not be disclosed
except in accordance with settlement terms or by court order.
Effective July 1, 2017.
(Amends R.S. 47:1508(B)(8) and (11))
Summary of Amendments Adopted by House
The Committee Amendments Proposed by House Committee on Ways and Means to the
original bill:
1. Remove the authority of the secretary of DOR to disclose the address of a
taxpayer who has filed an income or corporate franchise tax return.
2. Add an effective date of July 1, 2017.
Page 4 of 4
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.