Louisiana 2023 Regular Session

Louisiana Senate Bill SB75

Introduced
3/28/23  
Introduced
3/28/23  
Refer
3/28/23  
Refer
4/10/23  
Refer
4/10/23  
Report Pass
4/17/23  
Engrossed
4/25/23  
Refer
4/26/23  
Refer
4/26/23  
Report Pass
5/30/23  
Report Pass
5/30/23  
Enrolled
6/7/23  
Chaptered
6/13/23  

Caption

Provides relative to the assessment of taxes by the Department of Revenue. (8/1/23) (EN NO IMPACT See Note)

Impact

If implemented, SB 75 will significantly impact how tax assessments are conducted and communicated in Louisiana. The amendments to R.S. 47:1565 and R.S. 47:1568 will ensure that taxpayers, especially those residing outside the U.S., receive timely notices regarding their tax liabilities. This is a crucial update in the age of increasing globalization and remote work, where international taxpayers may frequently be involved in Louisiana income generation. By streamlining notification processes, the bill aims to promote transparency and compliance amongst taxpayers.

Summary

Senate Bill 75 seeks to amend existing laws regarding the assessment of taxes by the Louisiana Department of Revenue. The bill specifically addresses the processes for how taxpayers are notified of their tax assessments, particularly emphasizing the mailing of notices to international addresses. One of the notable changes includes the requirement for certified mailing of assessment notices to ensure that taxpayers receive important documentation regarding their tax obligations. Additionally, the bill expands the procedures related to self-assessments and lays down the parameters for appealing tax assessments.

Sentiment

The discussion around SB 75 appears primarily positive among legislators, who recognize the necessity of updating tax assessment processes to reflect modern communication methods. There is a collective understanding that adopting procedures for international notice delivery enhances the fairness of the tax system. However, varying opinions on the specifics of self-assessments and the penalties for non-compliance suggest that while there is broad support, there is also a cautious scrutiny regarding the implications of the bill.

Contention

One point of contention that arises in the discussions concerning SB 75 is the management of self-assessments. Some stakeholders are concerned about how effectively the Department of Revenue will handle appeals related to self-assessments, particularly regarding deadlines for payment under protest. The potential for confusion, especially for international taxpayers, regarding their rights and responsibilities could lead to disputes. Ensuring clarity in the appeal process will be essential to minimize future litigation and provide adequate protections for taxpayers.

Companion Bills

No companion bills found.

Previously Filed As

LA HB455

Provides relative to the confidential character of tax records and the sharing of information regarding postsecondary education and employment information with the La. Board of Regents (RE NO IMPACT GF EX See Note)

LA SB30

Provides for donations of tax refunds to the Louisiana Bicentennial Commission through a check-off box on state income tax returns. (gov sig) (EN NO IMPACT GF RV See Note)

LA HB446

Provides relative to confidentiality of certain taxpayer information (EN NO IMPACT GF RV See Note)

LA HB435

Provides relative to the electronic filing and payment of tax returns (EG NO IMPACT GF EX See Note)

LA HB209

Provides with respect to the use of managed and sampling audits of tax returns (EN SEE FISC NOTE GF RV See Note)

LA SB92

Provides for uniform definitions of independent contractor and employee, and for penalties for the misclassification of employees. (2/3 - CA7s2.1(A)) (1/1/22) (OR INCREASE SG RV See Note)

LA HB404

Provides relative to various tax administration functions of the Department of Revenue (EG DECREASE GF RV See Note)

LA HB558

Provides for the collection and remittance of state and local sales and use taxes (EN SEE FISC NOTE GF EX See Note)

Similar Bills

CA SB493

District agricultural associations: secretary-managers: compensation.

LA HB528

Reforms the organizational structure for the Department of Transportation and Development including its duties, powers, and responsibilities of officers and employees (RE INCREASE GF EX See Note)

CA AB1044

Elections: Secretary of State.

AR SB63

To Amend Arkansas Law Concerning Reports By The Secretaries Of Cabinet-level Departments On The State Of Their Departments.

CA AB1206

Voter registration database: Electronic Registration Information Center.

CA SB297

Elections: initiatives and referenda: withdrawal.

CA AB1004

Secretary of State: voter information Internet Web site.

CA AB2050

Voter registration database: Electronic Registration Information Center