The bill amends various sections of Louisiana's tax law to enhance the enforcement and adjudication processes related to state and local taxes, particularly concerning the Board of Tax Appeals. Key changes include the establishment of a Local Tax Division within the Board, which will have a designated hearing judge and provisions for ad hoc judges to assist in case of vacancies. The bill also allows for remote witness testimony and enables hearings to be conducted via telephone or video conference. Additionally, it specifies that certain revenues dedicated to the Board can be retained and outlines the procedures for handling disputes and appeals related to tax assessments.

Significant insertions include the increase of local tax funds allocated to the Board of Tax Appeals, the definition of "good cause" for the removal of board members, and the establishment of a process for taxpayers to petition the Board regarding collection actions. The bill also clarifies the authority of the secretary in determining errors related to tax assessments and provides a mechanism for taxpayers to seek refunds in specific circumstances. Overall, the legislation aims to streamline tax administration and improve the efficiency of tax dispute resolutions in Louisiana.

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)