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 202 Original 2020 Regular Session Horton
Abstract: Provides that the reports, studies, and recommended publications of the La. Tax Institute
are distributed through the Dept. of Revenue instead of the Dept. of State.
Present law establishes within the Dept. of Revenue the La. Tax Institute to serve as the official
advisory tax law revision and tax law reform agency of the state. Provides for the membership,
duties, and authority of the institute.
Proposed law retains present law.
Present law requires the reports, studies, and recommended publications of the institute to be printed
and distributed in the same manner as acts of the legislature.
Proposed law deletes present law.
Present law provides that the reports, studies, and recommended publications of the institute be
distributed through the secretary of state.
Proposed law provides instead that the reports, studies, and recommended publications of the
institute be distributed through the Dept. of Revenue.
Effective upon signature of governor or lapse of time for gubernatorial action.
(Amends R.S. 47:1525(E))