2022 Regular Session ENROLLED
SENATE BILL NO. 364
BY SENATOR REESE
1 AN ACT
2 To amend and reenact R.S. 47:1837(G)(3), relative to the Louisiana Tax Commission; to
3 provide for notice requirements for emergency rulemaking; and to provide for related
4 matters.
5 Be it enacted by the Legislature of Louisiana:
6 Section 1. R.S. 47:1837(G)(3) is hereby amended and reenacted to read as follows:
7 ยง1837. Duties and responsibilities
8 * * *
9 G. * * *
10 (3)(a) Tax commission rulemaking shall be subject to oversight by the Senate
11 Committee on Revenue and Fiscal Affairs and the House Committee on Ways and
12 Means. Notwithstanding any provision of law to the contrary and subject to the
13 provisions of this Paragraph, the tax commission may use emergency rulemaking
14 procedures when necessary for effective administration of ad valorem taxes.
15 (b) The tax commission shall post the current draft of any proposed
16 emergency rule on the commission's website at least sixty days before the
17 publication of the final version of the emergency rule in the Louisiana Register
18 and shall provide for the submission of comments. All comments received
19 within thirty days of the posting of the draft emergency rule shall be reviewed
20 and considered by the commission. The commission may revise the draft before
21 the final version of the emergency rule is submitted to the Office of the State
ACT No. 287
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions. SB NO. 364 ENROLLED
1 Register. The provisions of this Subparagraph shall not apply to statewide
2 advisories issued by the commission.
PRESIDENT OF THE SENATE
SPEAKER OF THE HOUSE OF REPRESENTATIVES
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED:
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.