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 Original 2017 Regular Session Marino
Abstract: Requires confidentiality 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 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 allows the secretary for the Dept. of Revenue to disclose to any person 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 for the Dept. of Revenue,
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.
Proposed law further provides that any information received by the state pursuant to the NPM
Adjustment Settlement Agreement is confidential and shall not be disclosed except in accordance
with settlement terms or by court order.
(Amends R.S. 47:1508(B)(11))