LEGISLATIVE FISCAL OFFICE
Fiscal Note
Fiscal Note On: SB 147 SLS 24RS 505
Bill Text Version: ENROLLED
Opp. Chamb. Action:
Proposed Amd.:
Sub. Bill For.:
Date: May 22, 2024 10:05 AM Author: CONNICK
Dept./Agy.: Department of Revenue
Subject: First-Class Mail International with Delivery Confirmation Analyst: Noah O’Dell
TAX/TAXATION EN NO IMPACT See Note Page 1 of 1
Provides relative to the assessment of taxes by the Department of Revenue. (gov sig)
Current law requires the secretary of the Louisiana Department of Revenue (LDR) to send a notice by certified mail to a
taxpayer against whom an assessment is imposed and when the tax is in jeopardy within two days at the address given in
the last report filed by the taxpayer, or, if no report has been timely filed, to any address obtainable from any private or
government entity. Current law requires the Secretary of LDR to immediately send a notice by mail to a taxpayer that fails
to accompany his return filed with proper payment. If the balance of the amount due exceeds one thousand dollars, the
Secretary shall send the notice by certified mail.
Proposed law retains current law, but requires such notices be sent by First-Class Mail International with Electronic USPS
Delivery Confirmation if the notice is to be mailed to an address outside of the United States.
Effective upon signature of the governor or lapse of time for gubernatorial action and applies to notices sent after 8/1/24.
EXPENDITURES 2024-25 2025-26 2026-27 2027-28 2028-29 5 -YEAR TOTAL
State Gen. Fd. $0 $0 $0 $0 $0 $0
Agy. Self-Gen. $0 $0 $0 $0 $0 $0
Ded./Other $0 $0 $0 $0 $0 $0
Federal Funds $0 $0 $0 $0 $0 $0
Local Funds $0 $0 $0 $0 $0 $0
Annual Total $0 $0 $0 $0 $0 $0
REVENUES 2024-25 2025-26 2026-27 2027-28 2028-29 5 -YEAR TOTAL
State Gen. Fd. $0 $0 $0 $0 $0 $0
Agy. Self-Gen. $0 $0 $0 $0 $0 $0
Ded./Other $0 $0 $0 $0 $0 $0
Federal Funds $0 $0 $0 $0 $0 $0
Local Funds $0 $0 $0 $0 $0 $0
Annual Total $0 $0 $0 $0 $0 $0
EXPENDITURE EXPLANATION
There is no anticipated direct material effect on governmental expenditures as a result of this measure. The Louisiana
Department of Revenue (LDR) has already started implementing changes to mail international letters via the First-Class Mail
International with Electronic USPS Delivery Confirmation.
Act 289 from the 2023 Regular Session requires LDR to send certain international notices via the First-Class Mail
International with Electronic USPS Delivery Confirmation. The bill appears to expand this requirement to two other notices,
specifically instances involving taxpayers with international addresses when the tax is in jeopardy or when the taxpayer fails
to accompany his return filed with proper payment (provided the amount exceeds $1,000). Any costs associated with this
measure are expected to be negligible and will be absorbed by the department.
REVENUE EXPLANATION
There is no anticipated direct material effect on governmental revenues as a result of this measure.
Senate Dual Referral Rules House
13.5.1 >= $100,000 Annual Fiscal Cost {S & H} 6.8(F)(1) >= $100,000 SGF Fiscal Cost {H & S}
Deborah Vivien
13.5.2 >= $500,000 Annual Tax or Fee 6.8(G) >= $500,000 Tax or Fee Increase
Change {S & H} or a Net Fee Decrease {S} Chief Economist


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)