The original instrument and the following digest, which constitutes no part of the
legislative instrument, were prepared by Leonore Heavey.
DIGEST
SB 444 Original 2022 Regular Session Allain
Present law provides for administrative and procedural provisions applicable to tax collection.
Proposed law provides that present law tax collection and administrative provisions shall apply to
occupancy taxes collected or administered by the Dept. of Revenue.
Proposed law provides that present law tax collection and administrative provisions may be applied
by local collectors to certain occupancy taxes collected or administered by local governing
authorities.
Proposed law requires that refund requests of certain occupancy taxes that were paid when not
actually due be processed using present law administrative procedures applicable to refund claims.
Present law establishes the Board of Tax Appeals (BTA) and authorizes the BTA to administer oaths
and issue rules, orders, and subpoenas.
Proposed law authorizes the BTA to issue protective orders to protect a party or person from
annoyance, embarrassment, oppression, or undue burden or expense, including orders concerning
any subpoena or other discovery.
Present law defines a state collector to include:
(1)The secretary of the Dept. of Revenue and other duly authorized assistants.
(2)The assistant secretary of the office of motor vehicles and duly authorized assistants.
(3)The commissioner of alcohol and tobacco control.
(4)Any other collector of state taxes or fees, or other state agency where an agency action is
appealable to the BTA.
(5)The agent or successor of any of the offices above when administering a state tax or fee.
Proposed law expands the present law definition of state collector to include state agencies in which
the agency action is related to state taxes or fees, including contracts.
Present law requires the taxpayer, the collector, and other parties to proceedings before the Board
of Tax Appeals to receive notice and an opportunity to be heard in each proceeding for the trial of
any redetermination of an assessment, the consideration of a payment under protest petition, for the determination of an overpayment, or other matters to be tried pursuant to the provisions of present
law.
Proposed law makes technical corrections to present law to correctly describe the scope of present
law provisions for grammatical consistency and to clarify language regarding the multiple types of
proceedings that come before the Board.
Present law authorizes courts to enjoin tax preparers that engage in criminal, fraudulent, frivolous,
or willful or reckless conduct if the court finds that injunctive relief is appropriate to prevent the
recurrence of the conduct.
Proposed law authorizes the Dept. of Revenue to issue cease and desist orders to certain tax
preparers that engage in criminal, fraudulent, frivolous, or willful or reckless conduct if the
continued conduct creates an immediate threat to taxpayers, however the department may not issue
cease and desist orders under proposed law to CPAs, enrolled agents, or attorneys.
Proposed law authorizes the BTA to issue a temporary restraining order or preliminary injunction
while a suit to enjoin is pending if the secretary shows that continued conduct by the preparer creates
an immediate threat to taxpayers.
Proposed law provides that if a tax preparer is prohibited from preparing returns as part of a criminal
prosecution that prohibition will serve as the injunction order without the department being required
to file a separate suit.
Proposed law imposes a penalty of at least $50 per violation for each return, report, claim for refund,
or other claim filed by a tax preparer who violates an injunction, cease and desist, or temporary
restraining order.
Proposed law provides that a hearing on a motion alleging a violation of an injunction or order by
a tax preparer shall be held within 10 days and further provides that each such violation shall be
considered an act of contempt.
Effective upon signature of the governor or lapse of time for gubernatorial action.
(Amends R.S. 47:1408(D)(1), 1418(7)(d), 1432(A), 1574.2(A), (B)(intro para), and (D); adds R.S.
47:338.223, 1408(D)(3), and 1574.2(E), (F), and (G))