GREEN SHEET REDIGEST
HB 446 2017 Regular Session Marino
(KEYWORD, SUMMARY, AND DIGEST as amended by Senate committee
amendments)
REVENUE DEPARTMENT: Provides relative to confidentiality of certain taxpayer
information
DIGEST
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 prohibits
the secretary from disclosing 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 that are 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, and firms including data clearinghouses
contemplated by the settlements, 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.
Page 1 of 2
Prepared by James Benton. 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.
Summary of Amendments Adopted by Senate
Committee Amendments Proposed by Senate Committee on Revenue and Fiscal Affairs
to the reengrossed bill
1. Adds "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.
Page 2 of 2
Prepared by James Benton.