RÉSUMÉ DIGEST
ACT 339 (HB 800) 2018 Regular Session Abramson
Existing law requires that 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.
New law authorizes 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 existing law; however, DOR is prohibited
from disclosing tax data to the Dept. of the Treasury.
New law requires that any information furnished be considered and held confidential and
privileged by the treasurer.
Effective August 1, 2018.
(Adds R.S. 47:1508((B)(42))