The original instrument and the following digest, which constitutes no part of the
legislative instrument, were prepared by Curry Lann.
DIGEST
SB 75 Engrossed 2023 Regular Session Connick
Present law requires the secretary of the Dept. of Revenue to send a notice by certified mail to a
taxpayer against whom an assessment is imposed at the address given in the last report filed by the
taxpayer, or, if no report has been timely filed, to any address obtainable from any private entity
which will provide such address free of charge or from any federal, state, or local government entity,
including but not limited to the USPS or from USPS certified software.
Proposed law requires the secretary to send a notice by First-Class Mail International with Electronic
USPS Delivery Confirmation if the notice is to be mailed to an address outside the U.S. and
otherwise retains present law.
Present law provides for the self-assessment of taxes and requires the secretary to send a notice
demanding payment within thirty calendar days from the date of the notice if the taxpayer fails to
accompany his return filed with a proper payment.
Proposed law retains present law.
Present law provides that a taxpayer has the right to pay an assessment under protest or to claim a
refund of an assessment after payment.
Proposed law specifies that a taxpayer has the right to pay an assessment under protest within thirty
calendar days from the date of the notice and otherwise retains present law.
Effective August 1, 2023.
(Amends R.S. 47:1565(A) and 1568(C))