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 must now inform them of their rights to pay, appeal, or mediate disputes within specified timeframes. Specifically, taxpayers will have sixty calendar days from the date of the notice to take action, and they can agree to mediation within fifteen days of receiving the notice. The bill also establishes a new section on mediation procedures, detailing the responsibilities of both parties and the mediator, as well as the nonbinding nature of mediation unless otherwise agreed.

Additionally, the bill outlines the powers and duties of the Louisiana Uniform Local Sales Tax Board, including the issuance of policy advice that will bind local collectors starting January 1, 2025. It allows for private letter rulings to be requested by taxpayers, which will also bind local tax collectors unless appealed. The bill further emphasizes the importance of timely decisions by the Board of Tax Appeals and mandates adherence to judicial conduct standards for its members. Overall, the legislation aims to streamline the tax dispute process and enhance clarity for taxpayers and collectors alike.

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)