House Bill No. 500, introduced by Representative Beaullieu, seeks to improve the administration and resolution of tax disputes in Louisiana by introducing mediation, policy advice, and private letter rulings under certain conditions. The bill mandates that taxpayers receive a notice of assessment via certified mail, detailing their rights to pay, appeal, or mediate within a specified timeframe. A significant addition is the provision allowing taxpayers and collectors to agree to mediation within 15 days of receiving the notice, with mediation to be completed within 45 days. The costs of mediation will be shared equally unless otherwise agreed, and the mediation process will be nonbinding unless the parties decide otherwise.

Furthermore, the bill modifies the powers of the Louisiana Uniform Local Sales Tax Board (BTA) by ensuring that any policy advice issued after January 1, 2025, will be binding on local collectors, who can seek a review of such advice within 20 days. It also repeals the provision allowing local tax collectors to opt out of the private letter ruling process. The BTA will conduct de novo reviews of private letter rulings, with decisions subject to appeal by either the taxpayer or the local tax collector. Additionally, the bill retains the current structure and qualifications for BTA members while adding a requirement for adherence to the Code of Judicial Conduct, and it changes the law's effectiveness to depend on the governor's signature rather than legislative appropriation. Specific provisions regarding BTA member qualifications, appointments, and terms have been removed to enhance professionalism and accountability within the board.

Statutes affected:
HB500 Original: 47:51(A)(1), 47:102(D), 47:1402(A), 47:1403(A)(3)
HB500 Engrossed: 47:51(A)(1), 47:102(D), 47:1402(A), 47:1403(A)(3)
HB500 Reengrossed: 47:51(A)(1), 47:102(D), 47:1402(A), 47:1403(A)(3)
HB500 Re-Reengrossed: 47:51(A)(1), 47:102(D), 47:1403(A)(3)