RESUMEHB446 416 4680
RÉSUMÉ DIGEST
ACT 344 (HB 446) 2017 Regular Session Marino
Existing 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.
Existing law authorizes the secretary of DOR to disclose the name of any taxpayer who has
filed an income or corporation franchise tax return, but prohibits the disclosure of any tax
data.
Prior law authorized the secretary of DOR to disclose the address of any taxpayer who filed
an income or corporation franchise tax return.
New law prohibits the secretary from disclosing the address of a taxpayer who filed an
income or corporation franchise tax return.
Existing 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.
Existing 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.
New law adds authorization 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.
New law requires that any information received by the state pursuant to the NPM Adjustment
Settlement Agreement be confidential and 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))
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