House Bill No. 416, introduced by Representative Farnum, seeks to amend existing tax law in Louisiana by prohibiting class action lawsuits against the Department of Revenue (DOR) and its office of debt recovery. The bill amends R.S. 47:1407 and introduces new sections R.S. 47:1515 and 1676(M). Specifically, it states that no class action lawsuit can be brought or maintained against the DOR or its office of debt recovery in the Board of Tax Appeals or any state or federal court by or on behalf of taxpayers or any other interested parties concerning the administration of tax laws and related matters. Additionally, the Board of Tax Appeals is explicitly excluded from having jurisdiction over such class action lawsuits.

The proposed law retains the current jurisdiction of the Board of Tax Appeals, which includes matters related to tax assessments, overpayments, and the waiver of penalties. However, it limits the Board's jurisdiction by preventing it from hearing class action lawsuits against the DOR. The bill also ensures that the prohibition on class action lawsuits applies retroactively and prospectively, becoming effective upon the governor's signature or after the designated time for gubernatorial action.

Statutes affected:
HB416 Original: