This bill amends and reenacts R.S. 47:1407 and enacts R.S. 47:1515 and 1676(M) to address the enforcement and adjudication of tax matters in Louisiana. It expands the jurisdiction of the Board of Tax Appeals to include various tax-related issues, such as appeals for redetermination of assessments, waiver of penalties, and claims against the state. Notably, the bill specifies that the Board will not have jurisdiction over class action lawsuits against the Department of Revenue, thereby limiting the types of cases that can be brought before it.

Additionally, the bill explicitly prohibits class action lawsuits against both the secretary of the Department of Revenue and the office of debt recovery in relation to the administration of tax laws. This prohibition applies to any state or federal court and is intended to streamline the legal process concerning tax matters. The provisions of the bill will have prospective application only and will take effect upon the governor's signature or after the designated time period for bills to become law without signature.

Statutes affected:
HB416 Original:
HB416 Engrossed:
HB416 Enrolled:
HB416 Act :