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 Reengrossed 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 or arbitrator 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 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.
The House Floor Amendments to the engrossed bill:
1. Delete "data clearinghouse" from the list of parties the secretary, attorney general, and
the commissioner of the office of alcohol and tobacco control may share certain taxpayer
information.