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2024 Regular Session
SENATE BILL NO. 191
BY SENATOR REESE
TAX/TAXATION. Provides relative to the enforcement and adjudication of state and local
taxes and the Board of Tax Appeals. (gov sig)
1 AN ACT
2 To amend and reenact R.S. 47:302(K)(7)(b), 1402(E)(1), 1403(A)(5) and (B)(4),
3 1417(C)(3), and 1565(C)(2), relative to the enforcement and adjudication of state and
4 local taxes and the Board of Tax Appeals; to provide with respect to disputes
5 concerning taxes; to provide for tax administration; to provide with respect to certain
6 revenues dedicated to the board; to provide relative to ad hoc judges; to provide
7 relative to remote witness testimony; and to provide for related matters.
8 Be it enacted by the Legislature of Louisiana:
9 Section 1. R.S. 47:302(K)(7)(b), 1402(E)(1), 1403(A)(5) and (B)(4), 1417(C)(3), and
10 1565(C)(2) are hereby amended and reenacted to read as follows:
11 §302. Imposition of tax
12 * * *
13 K. An additional tax shall be levied as follows:
14 * * *
15 (7)
16 * * *
17 (b) The amount of local tax specified in Item (a)(i) of this Paragraph as
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1 transferred to the Department of State Civil Service, Board of Tax Appeals, Local
2 Tax Division shall be increased by fifty-five thousand dollars on July 1, 2015, by
3 thirty-two thousand dollars on July 1, 2016, and by five thousand dollars on the first
4 day of each of the subsequent fiscal years. The amounts specified in this
5 Subparagraph and Subparagraph (a) of this Paragraph shall be transferred by the
6 secretary within the first thirty days of each fiscal year and the Department of State
7 Civil Service, Board of Tax Appeals, may retain all funds that are transferred as
8 directed in this Subparagraph and Subparagraph (b)(a) of this Paragraph.
9 * * *
10 §1402. Membership of board; qualifications; appointment; term; vacancy; salary
11 * * *
12 E.(1) Notwithstanding any provision of law to the contrary, a board member
13 shall continue to serve until a successor has been appointed. No member may be
14 removed except by induction into office of a successor, duly appointed and qualified
15 pursuant to this Section, upon expiration of a term of office or for good cause shown,
16 which shall be subject to judicial review; provided that good cause shall mean
17 those causes enumerated for removal by suit pursuant to Article X, Section 25
18 of the Constitution of Louisiana, or its successor.
19 * * *
20 §1403. Designation of officers; domicile; quorum; seal
21 A.
22 * * *
23 (5) In the event of a vacancy lasting more than ninety thirty days or if the
24 local tax judge submits a written request for assistance, the supreme court is
25 authorized to make assignments or appointments for a local tax judge ad hoc in the
26 same manner as authorized pursuant to Article V, Section 5(A) of the Constitution
27 of Louisiana, and. Notwithstanding any provisions of law to the contrary, any
28 sitting or retired ad hoc judge so assigned shall receive the compensation specified
29 in this Chapter for ad hoc appointment due to recusal pursuant to this Paragraph.
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1 B.
2 * * *
3 (4) With the consent of all parties or upon the request of the taxpayer in a
4 pre-trial matter involving only a state collector, the The board may allow for a
5 hearing to be held by telephone, video conference, or similar communication
6 equipment, including the administration of oaths in proceedings.
7 * * *
8 §1417. Recusal; board members
9 * * *
10 C.
11 * * *
12 (3) Upon entry of an order of recusal concerning the board member presiding
13 over a case in the Local Tax Division, the case shall be reassigned to be heard by an
14 ad hoc judge appointed by the supreme court pursuant to R.S. 47:1403(A)(5)
15 with any other board member eligible for that appointment in accordance with
16 Paragraph (2) of this Subsection, or, upon a joint motion of all parties it may either
17 be heard pursuant to Paragraph (1) of this Subsection or be transferred to the district
18 court of proper venue.
19 * * *
20 §1565. Notice of assessment and right to appeal
21 * * *
22 C.
23 * * *
24 (2)(a) The determination of an error of fact or of law under this Subsection
25 shall be solely that of the secretary except as otherwise provided in this
26 Subsection, and no action against the secretary with respect to the determination
27 shall be brought in any court, nor shall any appeal relating thereto be brought before
28 the Board of Tax Appeals, and no court shall have jurisdiction of any such action,
29 nor the Board of Tax Appeals except as provided in this Subsection of any such
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1 appeal, it being the intent of this Subsection only to permit the secretary to correct
2 manifest errors of fact or in the application of the law made by the secretary in
3 making the assessment; however, all reductions of assessments based on such errors,
4 except estimated assessments made due to the failure of the taxpayer to file a proper
5 tax return, must be approved and signed by the secretary, and the assistant secretary
6 or the deputy assistant secretary of supervising the office of legal affairs of the
7 Department of Revenue, and shall then be approved submitted for review by the
8 Board of Tax Appeals and if approved shall be signed by the chairman thereof.
9 Estimated assessments made due to the failure of the taxpayer to file a proper tax
10 return may be corrected by the acceptance of the proper tax return and must be
11 approved by the secretary or his designee.
12 (b) A person may petition the Board of Tax Appeals within thirty days
13 of receipt of a notice related to a seizure, levy, garnishment, offset, or other
14 collection action, whether occurred or intended, related to an assessment that
15 qualifies for relief pursuant to Paragraph (1) of this Subsection. If the board
16 finds clear and convincing evidence that the otherwise final assessment qualifies
17 for relief pursuant to Paragraph (1) of this Subsection it shall order that the
18 matter be referred to the secretary for review pursuant to provisions of this
19 Subsection, and the assessment shall not be collectible until such time as the
20 assessment has been redetermined pursuant to this Subsection. The secretary
21 shall submit any redetermination to the board for approval in the same manner
22 as provided in Subparagraph (a) of this Paragraph.
23 (c) A person who has been the subject of a collection action related to an
24 otherwise final assessment that qualifies for relief pursuant to this Subsection
25 may file a refund claim with the secretary within the applicable prescriptive
26 period pursuant to R.S. 47:1623 following the secretary's receipt of the funds.
27 Any refund authorized by this Subparagraph shall be additionally limited to
28 any amount actually collected by the secretary that was not actually due
29 considering a redetermination made pursuant to this Subsection due to the
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1 petition filed pursuant to this Paragraph.
2 * * *
3 Section 2. This Act shall become effective upon signature by the governor or, if not
4 signed by the governor, upon expiration of the time for bills to become law without signature
5 by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If
6 vetoed by the governor and subsequently approved by the legislature, this Act shall become
7 effective on the day following such approval.
The original instrument was prepared by Emily Toler. The following digest,
which does not constitute a part of the legislative instrument, was prepared
by Thomas L. Tyler.
DIGEST
SB 191 Reengrossed 2024 Regular Session Reese
Present law requires the secretary of the Department of Revenue to provide an interagency
transfer within the first 30 days of the fiscal year out of current collections of the tax
collected to the Department of Civil Service, Board of Tax Appeals to be expended
exclusively for the purposes of the Local Tax Division.
Proposed law specifies that the distribution of local tax is transferred to the Local Tax
Division by the Department of Revenue and otherwise retains present law.
Present law provides that no board member shall be removed except by induction of a
qualified, appointed successor, upon expiration of term, or for good cause shown.
Proposed law provides that the term of a board member for good cause shall mean those
causes enumerated for removal by suit pursuant to Article X, Section 25 of the Constitution
of Louisiana, or its successor.
Present law provides that in the event of a vacancy on the local tax judge for the Board of
Tax Appeals lasting more than 90 days, the supreme court is authorized to make assignments
or appointments in the same manner as authorized by present constitution, any ad hoc judge
assigned shall receive the compensation specified for an ad hoc appointment due to recusal.
Proposed law provides that in the event of a vacancy lasting more than 30 days or if the local
tax judge submits a written request for assistance, the supreme court is authorized to make
assignments or appointments for an ad hoc local tax judge in the same manner as authorized
by the present constitution. Any sitting or retired ad hoc judge assigned shall receive the
compensation specified in law for an ad hoc appointment pursuant to proposed law.
Present law provides that the Board of Tax Appeals with the consent of all parties or upon
the request of the taxpayer in a pre-trial matter involving only a state collector, may allow
for a hearing held by telephone, video conference, or similar communication equipment,
including the administration of oaths in proceedings.
Proposed law provides that the Board of Tax Appeals may allow for a hearing to be held by
telephone, video conference, or similar communication equipment without obtaining the
consent of all parties and otherwise retains present law.
Present law provides that a case in the local tax division shall be reassigned upon entry of
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an order of recusal of a board member presiding over the case.
Present law provides that reductions of assessments based on an error of fact or of law shall
be approved and signed by the secretary of the Department of Revenue, and the assistant
secretary or the deputy assistant secretary of the office of legal affairs, and then approved
and signed the chairman by the Board of Tax Appeals.
Proposed law provides that approvals of reductions of assessments based on an error of fact
shall be approved and signed by the secretary and signed by the assistant secretary or deputy
assistant secretary supervising the office of legal affairs, and then submitted for review to
the Board of Tax Appeals, and if approved signed by the board's chairman.
Proposed law authorizes a person to petition the Board of Tax Appeals within 30 days of the
first receipt of a notice related to a seizure, levy, garnishment, offset, or other collection
action, whether occurred or intended, related to an assessment based error of fact or error of
law. If the board finds clear and convincing evidence that the final assessment qualifies for
relief, it shall order that the matter be referred to the secretary for review. The assessment
will become collectible until the assessment has been redetermined. Requires the secretary
to submit any agreed redetermination to the board for approval.
Proposed law provides that a person who has been the subject of a collection action related
to a final assessment that qualifies for relief may file a refund claim with the secretary within
the applicable prescriptive period in law following the secretary's receipt of the funds.
Proposed law provides that the refund of a person who has been the subject of a collection
action related to a final assessment that qualifies for relief is limited to the amount actually
collected by the secretary.
Effective upon signature of the governor or lapse of time for gubernatorial action.
(Amends R.S. 47:302(K)(7)(b), 1402(E)(1), 1403(A)(5) and (B)(4), 1417(C)(3), and
1565(C)(2))
Summary of Amendments Adopted by Senate
Committee Amendments Proposed by Senate Committee on Revenue and Fiscal
Affairs to the original bill
1. Clarifies provisions relating to the removal of a board member of the Board
of Tax Appeals.
2. Provides for appointment of an ad hoc judge appointed by the supreme court.
3. Provides for petition to the Board of Tax Appeals within 30 days of a notice
related to collection action.
4. Provides the secretary of the Department of Revenue shall submit any
redetermination to the Board of Tax Appeals for approval.
5. Clarifies any refund authorized shall be limited to any amount actually
collected by the secretary of the Department of Revenue.
6. Makes technical amendments.
Senate Floor Amendments to engrossed bill
1. Technical legislative bureau amendment
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