Senate Bill No. 128, introduced by Senator Foil, amends several sections of the Louisiana Revised Statutes related to the Department of Revenue's procedures for sending notices to taxpayers. The bill modifies the requirement that addresses obtained from private entities must be provided free of charge. Specifically, it allows the Department of Revenue to use addresses from private entities without the stipulation that these addresses be provided at no cost. This change applies to various notices, including those for fuel use violations, in-state debt collection, tax determinations, assessments, and penalties for failure to file timely returns.

The proposed law retains the existing framework for sending notices to taxpayers at their last known address or any address obtainable from private entities or government sources. By removing the requirement for private entities to provide addresses free of charge, the bill aims to streamline the process for the Department of Revenue in reaching taxpayers regarding their obligations. The bill will take effect upon the governor's signature or after the expiration of the time for bills to become law without signature.

Statutes affected:
SB128 Original: 47:52(D), 47:1(B), 47:1532(A), 47:1562(A), 47:1565(A), 47:1566(B), 47:1602(D)(2)