Senate Bill No. 128, introduced by Senator Foil, amends several sections of the Louisiana Revised Statutes concerning the Department of Revenue's procedures for sending notices to taxpayers. The bill retains the requirement for the Department to send notices related to fuel use violations, in-state debt collection, tax determinations, assessments, and penalties for noncompliance. However, it removes the stipulation that addresses obtained from private entities must be provided free of charge. This change allows the Department to utilize addresses from private entities without the previous limitation, potentially streamlining the process of notifying taxpayers.

The bill is set to take effect upon the governor's signature or after the expiration of the time for bills to become law without the governor's signature. The amendments aim to enhance the efficiency of the Department of Revenue in managing taxpayer communications and ensuring compliance with tax obligations.

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)
SB128 Engrossed: 47:52(D), 47:1(B), 47:1562(A), 47:1565(A), 47:1566(B), 47:1602(D)(2)