This bill amends and reenacts several sections of the Louisiana Revised Statutes related to the administration and adjudication of tax disputes. Key provisions include new notice requirements for taxpayers regarding assessments, which now inform them of their rights to pay, appeal, or mediate disputes within specified timeframes. Specifically, the bill introduces a new section, R.S. 47:337.51.1, that allows taxpayers and collectors to agree to mediation of disputes within fifteen days of receiving an assessment notice, with mediation to be completed within forty-five days. The bill also outlines the responsibilities of the Louisiana Uniform Local Sales Tax Board, including the issuance of policy advice that will bind local collectors starting January 1, 2025, and the process for taxpayers to request private letter rulings.

Additionally, the bill modifies the structure and responsibilities of the Board of Tax Appeals, ensuring timely decisions on disputes and requiring board members to adhere to the Code of Judicial Conduct. The amendments aim to streamline the tax dispute process, enhance taxpayer rights, and clarify the roles of the involved parties. The bill will take effect upon the governor's signature or after the designated period for bills to become law without signature.

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)
HB500 Enrolled: 47:51(A)(1), 47:102(D)
HB500 Act 285: 47:51(A)(1), 47:102(D)