The bill amends various sections of Louisiana's tax law to enhance the enforcement and adjudication processes related to state and local taxes, specifically concerning the Board of Tax Appeals. Key changes include the establishment of a Local Tax Division within the Board, which will receive increased funding over the next several fiscal years. The bill also introduces provisions for remote witness testimony and allows for the appointment of ad hoc judges to assist in the Local Tax Division when necessary. Additionally, it clarifies the circumstances under which board members can be removed and outlines the procedures for handling cases involving recusal.

Furthermore, the bill modifies the process for tax assessments and appeals, ensuring that taxpayers have the right to petition the Board of Tax Appeals regarding collection actions related to assessments. It stipulates that the secretary of the Department of Revenue has the authority to correct manifest errors in assessments, with certain conditions for approval and review by the Board. The bill aims to streamline tax administration and improve the efficiency of tax dispute resolutions while ensuring that taxpayers' rights are protected throughout the process.

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)