LEGISLATIVE FISCAL OFFICE
Fiscal Note
Fiscal Note On: SB 191 SLS 24RS 404
Bill Text Version: ENROLLED
Opp. Chamb. Action:
Proposed Amd.:
Sub. Bill For.:
Date: May 22, 2024 10:53 AM Author: REESE
Dept./Agy.: Board of Tax Appeals & Dept. of Revenue
Subject: Enforcement and Adjudication of State and Local Taxes Analyst: Noah O’Dell
TAX/TAXATION EN NO IMPACT See Note Page 1 of 1
Provides relative to the enforcement and adjudication of state and local taxes and the Board of Tax Appeals. (gov sig)
Current law requires the Dept. of Revenue (LDR) to transfer a specific amount of funds to the Board of Tax Appeals from
local use tax collections to fund the Local Tax Division. Current law provides for certain guidelines for the Board of Tax
Appeals to fulfill its obligations. Current law allows that the Secretary of LDR ultimately has sole discretion in final
determination of error of fact or law for assessments.
Proposed law retains current law with regard to transfer of local taxes to the Board, but stipulates the amount transferred is
to be increased to match appropriations when necessary. Proposed law retains current law and adjusts provisions for filling
vacancies with ad hoc judges. Proposed law allows the Board to authorize a hearing through virtual means without requiring
the consent of all parties or taxpayer request. Proposed law authorizes a taxpayer appeal of an LDR determination of error of
fact or law to the Board upon initiation of collection activities. Proposed law makes changes to the effect of a final judgment.
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. SEE BELOW $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 SEE BELOW SEE BELOW SEE BELOW SEE BELOW SEE BELOW
Annual Total
EXPENDITURE EXPLANATION
There is no anticipated direct material effect on governmental expenditures as a result of this measure. The Board of Tax
Appeals (BTA) is currently capable of complying with the specifications laid out in the bill using existing resources.
BTA reports the language related to the effect of a final judgment fills a void in certain situations when no statutory
procedural provisions exist for cases but does not change provisions related to procedures already in statute for state or
local taxes or fees.
REVENUE EXPLANATION
To the extent the appropriation to the Board of Tax Appeals increases beyond the statutory requirement (an increase of
$5,000 each fiscal year), local revenues will decrease as LDR transfers local use taxes to the Board. The bill stipulates the
amount transferred is to be increased when necessary to match appropriations by law.
The bill permits an individual to petition the Board of Tax Appeals within 30 days of the receipt of a notice related to a
seizure, levy, garnishment, offset, or other collection action. Currently, there is no appeal available. If the Board finds clear
and convincing evidence that the otherwise final assessment qualifies for relief an error of fact or error of law, the matter
shall be referred by the Board to the Secretary of LDR for review, which halts collections until a redetermination is final.
LFO believes the extent to which the appeal jurisdiction provisions impact the timing or magnitude of determination of
monies due to taxpayers cannot be stated without knowledge of future case outcomes. Should additional relief be granted by
the Secretary, revenue may be lower than currently anticipated. Should no additional relief be granted by the Secretary,
revenue would remain essentially unchanged, barring some potential timing issues.
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:
SB191 Original: 47:302(K)(7), 47:1403(A)(5), 47:1565(C)(2)
SB191 Engrossed: 47:302(K)(7), 47:1403(A)(5), 47:1565(C)(2)
SB191 Reengrossed: 47:302(K)(7), 47:1402(E)(1), 47:1403(A)(5), 47:1417(C)(3), 47:1565(C)(2)
SB191 Enrolled: 47:302(K)(7), 47:1402(E)(1), 47:1403(A)(3), 47:1417(C)(3), 47:1437(B), 47:1565(C)(2)
SB191 Act 307: 47:302(K)(7), 47:1402(E)(1), 47:1403(A)(3), 47:1417(C)(3), 47:1437(B), 47:1565(C)(2)