House Bill No. 500, introduced by Representative Beaullieu, aims to improve the administration and resolution of tax disputes in Louisiana. The bill amends R.S. 47:337.51 to require that taxpayers receive a notice of their tax assessment via certified mail, detailing their rights to respond within 60 calendar days. A significant new provision allows taxpayers or dealers to opt for mediation of disputes 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 both parties consent to a binding agreement.

Additionally, the bill modifies the authority of the Louisiana Uniform Local Sales Tax Board (BTA) regarding policy advice and private letter rulings, establishing that any advice issued after January 1, 2025, will be binding on local collectors, who can appeal within 20 days. The BTA's structure is also revised, increasing its membership from three to four members, all of whom must have experience in tax law. The governor is tasked with appointing two new members by September 1, 2025, with staggered terms, and the nominating committee's role is expanded to provide a list of qualified nominees for vacancies. The bill aims to streamline tax dispute resolution and enhance the clarity and efficiency of tax administration in Louisiana.

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