RÉSUMÉ DIGEST
ACT 143 (SB 420) 2018 Regular Session Johns
Prior law provided for the Board of Tax Appeals, notice requirements for assessments, and
administration of local sales taxes.
New law requires that a dealer has an obligation to use reasonable means to notify and
provide a collector with accurate and updated information pertaining to its proper address
and the names and contact information for those officers or directors, or members or
managers having direct control or supervision over its local sales and use taxes and those
charged with the responsibility of filing a dealer's sales and use tax return with the collector.
Provides that this is a continuing obligation and requires the dealer to notify the collector of
any changes, additions, or deletions within thirty calendar days of any change.
New law provides that an action to enforce collection may be brought before the Board of
Tax Appeals or any court of competent jurisdiction.
New law authorizes the collector to elect to send a notice of assessment to a taxpayer or
dealer by regular mail containing the same information as sent by certified mail. Provides
that if the regular mailing is on the same day as the mailing by certified mail, then the notice
transmitted by regular mail is deemed to be received by the taxpayer or dealer on the earlier
date indicated by the U.S. Postal Service of the first attempted delivery or on the seventh
business day from the date of mailing. Provides that if the collector, in his sole discretion,
does not send the copy of the notice of assessment by regular mail, the absence of
transmitting the notice by regular mail shall not be used to establish that a notice of
assessment was either not mailed or not received. Further provides that if the collector, in his
sole discretion, sends the copy of the notice of assessment, then the transmittal of the notice
shall have no impact on the time within which the amount of the assessment is required to
be paid or paid under protest, or the time within which the assessment becomes final or the
time within which an appeal may be made to the Board of Tax Appeals.
Prior law authorized a taxpayer to file with the court a rule to set bond or other security
which shall set a hearing within 30 days of the filing to set bond or other security. New law
allows the taxpayer to file this rule with the Board of Tax Appeals.
Prior law authorized the court to either order posting a commercial bond or other security in
an amount determined not to be less than the amount of unpaid taxes, interest, and penalties
demanded in the assessment or order the taxpayer to make payment under protest. New law
provides that the amount determined by the court be a reasonable security for the amount of
unpaid taxes, interest, and penalties.
New law authorizes the Board of Tax Appeals to order the posting of commercial bond or
other security in an amount to be determined by the board to be reasonable security for the
amount of unpaid taxes, interest, and penalties demanded in the assessment, or may order the
taxpayer to make a payment under protest of a reasonable security considering the amount
of unpaid taxes, interest, and penalties.
Prior law provided if the taxpayer timely files suit, then that no action be taken in connection
with assessment of taxes, interest, and penalties unless the taxpayer fails to post bond or
other security or make payment under protest. New law authorizes the collector to procure
an appraisal or conduct discovery concerning the value and validity of the security offered
prior to the date for filing his response or opposition to the rule set for hearing.
New law provides that in lieu of dismissal of the taxpayer's appeal instances where a
taxpayer has filed a timely appeal to the Board of Tax Appeals for redetermination of the
assessment in the manner authorized by law following a contradictory hearing on a rule
requested by any party, the Board of Tax Appeals may order the payment of bond, other
security, or full or partial payment under protest, as provided in proposed law.
New law authorizes a refund on an amount paid on an otherwise final assessment. New law
does not apply if the assessment becomes final following an appeal to the Board of Tax
Appeals or if the assessment becomes final after judgment. Applies only if the taxpayer or dealer establishes that it did not receive the assessment prior to the deadline for appealing
the assessment and the collector did not comply with provisions in proposed law.
Prior law provided that the Board of Tax Appeals be composed of three members who are
attorneys and are qualified electors, at least two members shall be attorneys with tax law
experience and one of the two attorneys be certified as a Tax Law Specialist by the Louisiana
Board of Legal Specialization.
New law keeps the membership at three attorney members with tax law experience but
requires that two members be certified as a Tax Law Specialist by the Louisiana Board of
Legal Specialization or possess a Masters of Laws in Taxation or Tax Law.
New law authorizes the Local Tax Division of the Board of Tax Appeals to coordinate with
the Uniform Local Sales Tax Board concerning the creation of an electronic filing platform,
and the Local Tax Division and the use of local funds dedicated to the operations of the
Local Tax Division shall not be subject to the provisions concerning the office of
technological services or information technology procurement services.
New law provisions contained in R.S. 47:337.51(D), R.S. 47:337.77(H), R.S. 47:1565(D)
and R.S. 47:1621(J) are not be applicable to any existing assessment issued by any collector
or the secretary prior to July 1, 2018, nor shall these provisions be applicable to any pending
litigation in the courts or the Board of Tax Appeals existing prior to the effective date of new
law.
Effective upon signature of the governor (May 11, 2018).
(Amends R.S. 47:337.64(C)(1), (2), (3), and (4), 1401, 1402(A)(1), 1403(C), 1434(A),
1436(A)(intro para), 1436(A)(3), 1436(B)(intro para); adds R.S. 47:337.29(C), 337.46(C),
337.51(D), 337.64(C)(6) and (7), 337.77(H), 1565(D), and 1621(J); repeals R.S.
47:337.51(B)(4) and 337.64(B)(2))