The bill amends R.S. 47:1566(B) and 1568(B) to update the procedures for mailing notices related to tax assessments, particularly for taxpayers who self-assess. It specifies that when a notice is sent to an address outside the United States, it must be mailed using First-Class Mail International with Electronic USPS Delivery Confirmation. This change aims to ensure that international taxpayers receive timely and verifiable notifications regarding their tax assessments.

Additionally, the bill establishes that these new mailing procedures will apply to notices issued on or after August 1, 2024. The effective date of the bill will be upon the governor's signature or, if not signed, upon the expiration of the time for bills to become law without signature. If the bill is vetoed and later approved by the legislature, it will take effect the day after such approval.

Statutes affected:
SB147 Original: 47:1566(B), 47:1568(B)
SB147 Engrossed: 47:1566(B), 47:1568(B)
SB147 Enrolled: 47:1566(B), 47:1568(B)
SB147 Act 300: 47:1566(B), 47:1568(B)