SLS 20RS-444 ORIGINAL
2020 Regular Session
SENATE BILL NO. 283
BY SENATOR ALLAIN
TAX/LOCAL. Provides relative to local sales tax administration. (1/1/21)
1 AN ACT
2 To amend and reenact R.S. 47:337.48(A)(1), 337.49(A), 337.50(A), and 337.51(A) and
3 (B)(1), relative to local sales and use tax administration; to provide relative to
4 notices; to provide relative to the time to protest to collector's determination of tax
5 due; to provide relative to the time to appeal an assessment; and to provide for
6 related matters.
7 Be it enacted by the Legislature of Louisiana:
8 Section 1. R.S. 47:337.48(A)(1), 337.49(A), 337.50(A), and 337.51(A) and (B)(1)
9 are hereby amended and reenacted to read as follows:
10 §337.48. Determination and notice of tax due
11 A.(1) If a taxpayer fails to make and file any return or report required by the
12 provisions of the local ordinance and this Chapter, the collector shall determine the
13 tax, penalty, and interest due by estimate or otherwise. Having determined the
14 amount of tax, penalty, and interest due, the collector shall send by mail a notice to
15 the taxpayer at the address given in the last report filed by him pursuant to the
16 provisions of this Chapter, or to any address that may be obtainable from any private
17 entity which will provide such address free of charge or from any federal, state, or
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Coding: Words which are struck through are deletions from existing law;
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1 local government entity, including but not limited to the U.S. Postal Service or from
2 U.S. Postal Service certified software, setting out his determination and informing
3 the person of his purpose to assess the amount so determined against him after
4 fifteen thirty calendar days from the date of the notice.
5 * * *
6 §337.49. Protest to collector's determination of tax due
7 A. The taxpayer, within fifteen calendar days from the date of the notice
8 provided in R.S. 47:337.48(A) or within thirty calendar days from the date of the
9 notice provided in R.S. 47:337.48(A) or (B), may protest thereto. This protest must
10 be in writing and should shall fully disclose the reasons, together with facts and
11 figures in substantiation thereof, for objecting to the collector's determination. The
12 collector shall consider the protest, and shall grant a hearing thereon, before making
13 a final determination of tax, penalty, and interest due.
14 * * *
15 §337.50. Assessment of tax, interest, and penalties
16 A. At the expiration of fifteen thirty calendar days from the date of the
17 collector's notice provided in R.S. 47:337.48(A), or at the expiration of such time as
18 may be necessary for the collector to consider any protest filed to such notice, the
19 collector shall proceed to assess the tax, penalty, and interest that he determines to
20 be due under the provisions of the local ordinance and this Chapter. The assessment
21 shall be evidenced by a writing in any form suitable to the collector, which sets forth
22 the name of the taxpayer, the amount determined to be due, the kind of tax, and the
23 taxable period for which it is due. This writing shall be retained as a part of the
24 collector's official records. The assessment may confirm or modify the collector's
25 originally proposed assessment.
26 * * *
27 §337.51. Notice of assessment and right to appeal
28 A.(1) Having assessed the amount determined to be due, the collector shall
29 send a notice by certified mail to the taxpayer against whom the assessment is
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1 imposed at the address given in the last report filed by the taxpayer, or to any address
2 obtainable from any private entity which will provide such address free of charge or
3 from any federal, state, or local government entity, including but not limited to the
4 United States Postal Service or from the United States Postal Service certified
5 software. This notice shall inform the taxpayer of the assessment and that he has
6 thirty sixty calendar days from the date of the notice to do any of the following:
7 (a) Pay the amount of the assessment.
8 (b) Appeal to the Board of Tax Appeals for redetermination of the
9 assessment.
10 (c) Pay under protest in accordance with R.S. 47:337.63, and then either file
11 suit or file a petition with the Board of Tax Appeals, all as provided for in that
12 Section.
13 (2) If no report has been timely filed, the collector shall send a notice by
14 certified mail to the taxpayer against whom the assessment is imposed at any address
15 obtainable from any private entity which will provide such address free of charge or
16 from any federal, state, or local government entity, including but not limited to the
17 United States Postal Service or from the United States Postal Service certified
18 software. This notice shall inform the taxpayer of the assessment and that he has
19 thirty sixty calendar days from the date of the notice to do either of the following:
20 (a) Pay the amount of the assessment.
21 (b) Pay under protest in accordance with R.S. 47:337.63 and then either file
22 suit or file a petition with the Board of Tax Appeals, all as provided for in that
23 Section.
24 (3) If the taxpayer has not paid under protest in accordance with the
25 provisions of R.S. 47:337.63, or pursued an alternative remedy in accordance with
26 R.S. 47:337.64, or filed an appeal with the Board of Tax Appeals within the thirty
27 sixty-day period provided for in Paragraph (1) of this Subsection, the assessment
28 shall be final and shall be collectible by distraint and sale as provided in this Part. If
29 an appeal for a redetermination of the assessment has been timely and properly filed,
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1 the assessment shall not be collectible by distraint and sale until such time as the
2 assessment has been redetermined or affirmed by the Board of Tax Appeals or the
3 court which last reviews the matter.
4 B. If any dealer disputes any findings or assessment of the collector, he may,
5 within thirty sixty days of the receipt of notice of the assessment or finding, do any
6 of the following:
7 (1)(a) File an appeal from the decision of the collector directed to the Board
8 of Tax Appeals.
9 (b) Pay under protest in accordance with R.S. 47:337.63, and either file suit
10 as provided for in that Section, or file a petition with the Board of Tax Appeals, as
11 provided in that Section.
12 * * *
13 Section 2. This Act shall become effective on January 1, 2021.
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Leonore Heavey.
DIGEST
SB 283 Original 2020 Regular Session Allain
Present law provides that when a tax collector issues a determination of tax to a taxpayer that
fails to make and file any return or report required by the provisions of the local ordinances
the taxpayer has 15 days to respond.
Proposed law changes the response time from 15 to 30 days.
Present law requires taxpayers to take action after the collector issues a proposed assessment
with 30 days from the notice.
Proposed law provides taxpayers 60 days to act instead of present law 30 days.
Effective January 1, 2021.
(R.S. 47:337.48(A)(1), 337.49(A), 337.50(A), and 337.51(A) and (B)(1))
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.