HLS 18RS-1954 ENGROSSED
2018 Regular Session
HOUSE BILL NO. 800
BY REPRESENTATIVES ABRAMSON AND JIM MORRIS
REVENUE DEPARTMENT: Authorizes the secretary of the Department of Revenue to
disclose certain taxpayer information to the state treasurer
1 AN ACT
2To enact R.S. 47:1508(B)(42), relative to the confidentiality of tax records; to authorize the
3 disclosure of certain information to the Department of the Treasury; to provide for
4 certain limitations; and to provide for related matters.
5Be it enacted by the Legislature of Louisiana:
6 Section 1. R.S. 47:1508(B)(42) is hereby enacted to read as follows:
7 ยง1508. Confidentiality of tax records
8 * * *
9 B. Nothing herein contained shall be construed to prevent:
10 * * *
11 (42) The sharing or furnishing of names and addresses of taxpayers, upon
12 request of the Department of the Treasury, to be used for the sole purposes of
13 carrying out its unclaimed property function provided for in R.S. 9:151 et seq.
14 However, no tax data shall be disclosed. Any information furnished to the
15 Department of the Treasury shall be considered and held confidential and privileged
16 by the treasurer by the same extent heretofore provided.
17 * * *
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HB NO. 800
HLS 18RS-1954 ENGROSSED
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 800 Engrossed 2018 Regular Session Abramson
Abstract: Authorizes the sharing of taxpayer names and addresses with the Dept. of the
Treasury for purposes of the state treasurer's office carrying out its function required
pursuant to the Uniform Unclaimed Property Act of 1997.
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 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 allowing the sharing of taxpayer names and addresses with the
Dept. of the Treasury solely for purposes of the state treasurer's office carrying out its
function pursuant to the Uniform Unclaimed Property Act of 1997 in present law.
Proposed law prohibits DOR from disclosing tax data to the Dept. of the Treasury and
requires that any information furnished be considered and held confidential and privileged
by the treasurer.
(Adds R.S. 47:1508((B)(42))
Summary of Amendments Adopted by House
The Committee Amendments Proposed by House Committee on Ways and Means to the
original bill:
1. Prohibit DOR from disclosing tax data to the Dept. of the Treasury and require
that any information furnished be considered and held confidential and privileged
by the treasurer.
2. Make technical amendments.
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.