This bill amends and reenacts R.S. 47:1407 and enacts R.S. 47:1515 and 1676(M) to modify the jurisdiction of the Board of Tax Appeals and to prohibit class action lawsuits against the Department of Revenue and the office of debt recovery. The bill specifies that the Board of Tax Appeals will have jurisdiction over various tax-related matters, including appeals for redetermination of assessments, waiver of penalties, and claims against the state. However, it explicitly states that the Board will not have jurisdiction to hear class action lawsuits brought against the secretary of the Department of Revenue related to tax law administration.

Additionally, the bill introduces a prohibition on class action lawsuits against both the secretary of the Department of Revenue and the office of debt recovery in any state or federal court concerning the administration of tax laws. This provision aims to limit the legal recourse available to taxpayers and other interested parties in relation to tax matters. The bill is set to take effect upon the governor's signature or after the designated time for bills to become law without signature, with prospective application only.

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