The bill amends existing tax assessment laws in Louisiana, specifically R.S. 47:1565 and R.S. 47:1568, while also enacting a new subsection R.S. 47:1568(D). Key changes include the requirement for the secretary to send notices of assessment to taxpayers at their last reported address or any obtainable address, with specific provisions for mailing notices to international addresses using First-Class Mail International with Electronic Delivery Confirmation. Additionally, the bill stipulates that if a taxpayer fails to make a proper payment with their return, the secretary must send a notice of the amount due, and if the balance exceeds one thousand dollars, this notice must be sent by certified mail.

Furthermore, the bill introduces provisions regarding self-assessments, allowing the secretary to send a notice of tax due by regular mail, which will be deemed received under certain conditions. It also clarifies that taxpayers have sixty calendar days from the date of the notice to pay the assessment under protest or to claim a refund after payment. The new provisions are set to take effect for assessments and notices mailed on or after October 1, 2023.

Statutes affected:
SB75 Original: 47:1565(A), 47:1568(C)
SB75 Engrossed: 47:1565(A), 47:1568(C)
SB75 Reengrossed: 47:1565(A), 47:1568(C)
SB75 Enrolled: 47:1565(A), 47:1568(B)
SB75 Act 289: 47:1565(A), 47:1568(B)