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 an increase in the amount of local tax revenue allocated to the Board's Local Tax Division, with specified increments over the next several fiscal years. The bill also introduces provisions for the appointment of ad hoc judges to assist in the Local Tax Division, allowing for remote witness testimony and hearings via telephone or video conference. Additionally, it clarifies the circumstances under which board members can be removed and establishes procedures for handling cases when a board member is recused.

Significant insertions include the establishment of a new section that allows the chairman to designate ad hoc judges for hearings and the requirement for the Board to refer certain matters back to the secretary for review if clear evidence of error is presented. The bill also stipulates that any funds held in the Board's Escrow Account must comply with specific provisions and outlines the process for taxpayers to petition the Board regarding collection actions related to assessments. Overall, the bill aims to streamline tax administration and improve the efficiency of the Board of Tax Appeals.

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)