House Bill No. [insert number] aims 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 avenues for taxpayers to challenge tax administration through collective legal action.

Additionally, the bill explicitly prohibits class action lawsuits against both the secretary of the Department of Revenue and the office of debt recovery, whether in the Board of Tax Appeals or any state or federal court. This prohibition applies to lawsuits arising from or related to the administration of tax laws and related matters. The provisions of this Act 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: