2022 Regular Session ENROLLED
SENATE BILL NO. 389
BY SENATOR REESE
1 AN ACT
2 To amend and reenact R.S. 32:414(R)(1) and 415(C)(1) and R.S. 47:296.2(A), (B), and (D),
3 relative to the suspension and denial of renewing a driver's license for the
4 nonpayment of individual income taxes; to provide for notification requirements; to
5 authorize the secretary of the Department of Revenue to adopt rules that increase the
6 threshold for suspension in certain circumstances; to authorize alternatives to
7 suspension; to provide for technical corrections; to prohibit certain penalties for
8 certain violations; to provide for an effective date; and to provide for related matters.
9 Be it enacted by the Legislature of Louisiana:
10 Section 1. R.S. 32:414(R)(1) and 415(C)(1) are hereby amended and reenacted to
11 read as follows:
12 §414. Suspension, revocation, renewal, and cancellation of licenses; judicial review
13 * * *
14 R.(1) The secretary of the Department of Public Safety and Corrections shall
15 suspend and deny the renewal of a taxpayer's driver's license when notified by the
16 Department of Revenue that the department has an assessment or judgment against
17 the individual that has become final and nonappealable, as provided in R.S.
18 47:296.2.
19 * * *
20 §415. Operating vehicle while license is suspended; offenses in other states; record
21 of offenses given other states
22 * * *
23 C.(1) A person with a Class "D" or Class "E" driver's license who violates the
24 provisions of Subsection A of this Section may be fined up to five hundred dollars
ACT No. 701
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1 or imprisoned for not more than six months, or both and may be subject to a civil
2 penalty of up to one thousand two hundred fifty dollars. A person shall not be
3 arrested or imprisoned for a violation of this Section due solely to a suspension
4 imposed pursuant to R.S. 32:414(R)(1).
5 * * *
6 Section 2. R.S. 47:296.2(A), (B), and (D) are hereby amended and reenacted to read
7 as follows:
8 §296.2. Suspension and denial of renewal of drivers' licenses
9 A. A suspension of driving privileges shall be imposed and renewal of a
10 driver's license shall be denied if the if all of the following conditions are met:
11 (1) The Department of Revenue has an assessment or judgment against an
12 individual that has become final and nonappealable. if the
13 (2) The amount of the final assessment or final judgment is in excess of one
14 thousand dollars of individual income tax, exclusive of penalty, interest, costs, and
15 other charges.
16 (3) The individual has not paid the assessment or judgment.
17 (4) The individual has not entered into an installment agreement with the
18 Department of Revenue within ninety days of the date the assessment or
19 judgment became final and nonappealable.
20 B.(1) The suspension and denial shall be effective until such time as the
21 individual has paid or made arrangements to pay the delinquent tax, interest, penalty,
22 and all costs and the Department of Revenue notifies the Department of Public
23 Safety and Corrections, office of motor vehicles, of the payment or arrangement to
24 pay.
25 (2) Upon payment or arrangement to pay, the Department of Revenue
26 shall promptly notify the office of motor vehicles and the individual's driving
27 privileges shall be reinstated without additional action required of the
28 individual. Notwithstanding any provision of law to the contrary, the office of
29 motor vehicles shall not impose a fee when reinstating an individual's driving
30 privileges when a suspension is imposed pursuant to this Section.
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1 (3) The Department of Revenue may enter into an interagency
2 agreement with the office of motor vehicles to reimburse the office of motor
3 vehicles for the actual expenses associated with the license suspensions and
4 reinstatements pursuant to R.S. 32:414(R). One-sixth of such reimbursement
5 shall provide for and continue the existing dedication applicable to
6 reinstatement fees pursuant to R.S. 32:414(H) for emergency medical services.
7 * * *
8 D.(1) The secretary of the Department of Revenue, in cooperation with the
9 secretary of the Department of Public Safety and Corrections, shall adopt and
10 promulgate rules and regulations in accordance with the provisions of the
11 Administrative Procedure Act to effectuate the orderly and expeditious suspension
12 and denial of renewal and reissuance of drivers' licenses in accordance with the
13 provisions of this Section.
14 (2) Notwithstanding the provisions of Subsection A of this Section, the
15 secretary of the Department of Revenue may, by rule, provide for suspension
16 of driver's license privileges at higher thresholds of individual income tax due
17 based on an individual's historical compliance with Louisiana tax laws, the facts
18 and circumstances relating to the unpaid tax liability, and may accept surety or
19 other collateral in lieu of suspension of a driver's license.
20 Section 3. This Act shall become effective on January 1, 2023.
PRESIDENT OF THE SENATE
SPEAKER OF THE HOUSE OF REPRESENTATIVES
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED:
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