ENROLLED
ACT No. 300
2020 Regular Session
HOUSE BILL NO. 202
BY REPRESENTATIVE HORTON
1 AN ACT
2 To amend and reenact R.S. 47:1525(A), (B)(1)(introductory paragraph), (2)(a)(introductory
3 paragraph), and (b), to enact R.S. 47:1525(B)(1)(i), (j), (k), (l) and (6), and to repeal
4 R.S. 47:1525(B)(1)(d), relative to the Louisiana Tax Institute; to provide for the
5 membership of the institute; and to provide for related matters.
6 Be it enacted by the Legislature of Louisiana:
7 Section 1. R.S. 47:1525(A), (B)(1)(introductory paragraph), (2)(a)(introductory
8 paragraph), and (b) are hereby amended and reenacted and R.S. 47:1525(B)(1)(i), (j), (k),
9 (l) and (6) are hereby enacted to read as follows:
10 ยง1525. Louisiana Tax Institute; membership, terms, and duties and powers
11 A. There is hereby established within the Department of Revenue legislature
12 the Louisiana Tax Institute, hereinafter referred to as "Institute" which shall be a
13 public body and shall serve as the official advisory tax law revision and tax law
14 reform agency of the state of Louisiana.
15 B.(1) The Institute shall be governed by a board of eight eleven members
16 which shall include:
17 * * *
18 (i) One member appointed by the speaker of the House of Representatives,
19 or his designee.
20 (j) One member appointed by the president of the Senate, or his designee.
21 (k) The executive director of the Louisiana Uniform Local Sales Tax Board,
22 or his designee.
23 (l) One member appointed by the Secretary of State, or his designee.
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are additions. HB NO. 202 ENROLLED
1 (2)(a) Except for the secretary of the Department of Revenue, and the
2 governor's designee, and the members appointed by the speaker of the House of
3 Representatives and the president of the Senate, all members of the board shall serve
4 three-year terms, except for initial terms which shall be determined by lot at the first
5 meeting of the board as follows:
6 * * *
7 (b) The secretary of the Department of Revenue, and the governor's designee
8 and the members appointed by the speaker of the House of Representatives and the
9 president of the Senate shall serve during the duration of their appointment to those
10 positions by the governor.
11 * * *
12 (6) The speaker of the House of Representatives and the president of the
13 Senate shall determine and designate the chairman of the governing board of the
14 Institute.
15 * * *
16 Section 2. R.S. 47:1525(B)(1)(d) is hereby repealed in its entirety.
17 Section 3. This Act shall become effective upon signature by the governor or, if not
18 signed by the governor, upon expiration of the time for bills to become law without signature
19 by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If
20 vetoed by the governor and subsequently approved by the legislature, this Act shall become
21 effective on the day following such approval.
SPEAKER OF THE HOUSE OF REPRESENTATIVES
PRESIDENT OF THE SENATE
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED:
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are additions.