RÉSUMÉ DIGEST
ACT 429 (SB 444) 2022 Regular Session Allain
Existing law provides for administrative and procedural provisions applicable to tax
collection.
New law provides that existing law tax collection and administrative provisions shall apply
to occupancy taxes collected or administered by the Dept. of Revenue.
New law provides that existing law tax collection and administrative provisions may be
applied by local collectors to certain occupancy taxes collected or administered by local
governing authorities.
New law requires that refund requests of certain occupancy taxes that were paid when not
actually due be processed using existing law administrative procedures applicable to refund
claims.
Existing 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.
Prior law provided that a member of the BTA who had served on the board for more than
two and one-half terms within three consecutive terms was ineligible for reappointment to
the board until at least two years from the last day of his last appointment.
New law changes prior 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.
New 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.
Existing 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.
New law expands the existing law definition of state collector to include state agencies in
which the agency action is related to state taxes or fees, including contracts.
New 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 existing law.
New law makes various technical corrections to existing law provisions relative to the
multiple types of proceedings that come before the BTA.
Existing 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. New 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 new law to CPAs, enrolled agents, or attorneys who are
authorized to appear before the BTA.
New 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.
New 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.
New 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.
New 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 June 15, 2022.
(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))