Louisiana 2018 2018 Regular Session

Louisiana House Bill HB800 Comm Sub / Analysis

                    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.