HLS 23RS-743 ORIGINAL
2023 Regular Session
HOUSE BILL NO. 478
BY REPRESENTATIVE DEVILLIER
APPROPRIATIONS/JUDGMENT: Appropriates funds for payment of the stipulated
judgment of the Board of Tax Appeals against the state in the suit captioned EDF,
Inc. versus Kevin Richard, Secretary of Department of Revenue, State of Louisiana
and State of Louisiana
1 AN ACT
2To appropriate monies out of the state general fund for Fiscal Year 2022-2023 to be used to
3 pay the stipulated judgment rendered by the Board of Tax Appeals in the claim
4 against the state captioned "EDF, Inc. versus Kevin Richard, Secretary of
5 Department of Revenue, State of Louisiana and State of Louisiana" against the state
6 of Louisiana and in favor of EDF, Inc.; to provide for an effective date; and to
7 provide for related matters.
8Be it enacted by the Legislature of Louisiana:
9 Section 1. The sum of Four Hundred Fifty-One Thousand Ninety-Five and No/100
10($451,095) Dollars is hereby payable out of the State General Fund (Direct) for Fiscal Year
112022-2023 for payment of the stipulated judgment rendered by the Board of Tax Appeals
12in the claim against the state captioned "EDF, Inc. versus Kevin Richard, Secretary of
13Department of Revenue, State of Louisiana and State of Louisiana", signed on February 2,
142023, against the state of Louisiana and in favor of EDF, Inc., bearing Number 13463D, on
15the docket of the Board of Tax Appeals, state of Louisiana.
16 Section 2. The judgment may only be paid from this appropriation if it is final and
17shall be paid as to principal, interest, costs, and fees as awarded in the judgment. If the
18provisions of the judgment conflict with the provisions of this Act, the provisions of the
19judgment shall be controlling. Any other provision of this Act not in conflict with the
20provisions of the judgment shall control. Payment shall be made only after presentation to
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HB NO. 478
1the state treasurer of documentation required by the state treasurer. Further, the judgment
2shall be deemed to have been paid on the effective date of this Act, and interest shall cease
3to run as of that date.
4 Section 3. This Act shall become effective upon signature by the governor or, if not
5signed by the governor, upon expiration of the time for bills to become law without signature
6by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If
7vetoed by the governor and subsequently approved by the legislature, this Act shall become
8effective on the day following such approval.
DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part
of the legislative instrument. The keyword, one-liner, abstract, and digest do not constitute
part of the law or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
HB 478 Original 2023 Regular Session DeVillier
Appropriates $451,095 out of the State General Fund (Direct) for FY 2022-2023 for payment
of the stipulated judgment rendered by the Board of Tax Appeals in the claim against the
state entitled EDF, Inc. versus Kevin Richard, bearing No. 13463D, on the docket of the La.
Board of Tax Appeals.
Proposed law provides relative to payment. Provides relative to conflicts between the
judgment and proposed law. Prohibits accrual of interest on the judgment as of the effective
date of proposed law.
Effective upon signature of governor or lapse of time for gubernatorial action.
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