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 mandates that the secretary of the Department of Revenue must send notices by certified mail if the balance due exceeds one thousand dollars. The provisions of this Act will apply to notices issued on or after August 1, 2024, and it will become effective upon the governor's signature or after the designated period for bills to become law without a signature.

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)