The original instrument and the following digest, which constitutes no part of the
legislative instrument, were prepared by Emily Toler.
DIGEST
SB 191 Engrossed 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 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.