HASBSB444 TYLERT 4273
SENATE SUMMARY OF HOUSE AMENDMENTS
SB 444 2022 Regular Session Allain
KEYWORD AND SUMMARY AS RETURNED TO THE SENATE
TAX/TAXATION. Provides relative to tax administration and the Board of Tax
Appeals. (2/3 - CA7s2.1(A)) (gov sig)
SUMMARY OF HOUSE AMENDMENTS TO THE SENATE BILL
1. Change the number of terms a member of the BTA may serve from more
than two and one-half terms occurring within three consecutive terms to
more than three consecutive full terms.
DIGEST OF THE SENATE BILL AS RETURNED TO THE SENATE
DIGEST
SB 444 Reengrossed 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) which shall be composed of three
members appointed by the governor and subject to Senate confirmation who shall be
attorneys with tax law experience and who shall be qualified electors of the state.
Authorizes the BTA to administer oaths and issue rules, orders, and subpoenas.
Present law provides that a member of the BTA who has served on the board for more than
two and one-half terms within three consecutive terms shall be ineligible for reappointment
to the board until at least two years from the last day of his last appointment.
Proposed law changes present law with respect to the number of terms a member of the BTA
may serve from more than two and one-half terms occurring within three consecutive terms
to more than three consecutive full terms.
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.
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(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
BTA 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 various technical corrections to present law provisions relative to the
multiple types of proceedings that come before the BTA.
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
who are authorized to appear before the BTA.
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. 47:1402(E)(2), 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))
______________________
Leonore Heavey
Chief Revenue Counsel
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