House Bill No. by Representative Farnum seeks to amend and reenact R.S. 47:1407 while enacting R.S. 47:1515 and 1676(M) to address the enforcement and adjudication of tax matters in Louisiana. The bill expands the jurisdiction of the Board of Tax Appeals to include various tax-related matters, such as appeals for redetermination of assessments, waiver of penalties, and claims against the state. Notably, it 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 the secretary of the Department of Revenue and the office of debt recovery, both in the Board of Tax Appeals and in state or federal courts, concerning the administration of tax laws. This prohibition aims to streamline the legal process related to tax matters and reduce the burden on the Department of Revenue. The provisions of the bill will apply prospectively 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 :