Senate Bill No. 196, introduced by Senator Foil, amends various provisions of Louisiana tax law regarding the time periods for taxpayers to appeal notices of assessment and disallowances of refund claims. The bill changes the existing time frame for taxpayers from sixty calendar days to ninety calendar days for several actions, including paying the amount of the assessment, appealing to the Board of Tax Appeals (BTA) for a redetermination of the assessment, and paying under protest. This adjustment applies to local sales and use taxes, assessments issued by the Department of Revenue, and situations where the tax is in jeopardy and property has been distrained.

Additionally, the bill modifies the time allowed for taxpayers to appeal the disallowance of a refund claim from sixty days to ninety days. These changes aim to provide taxpayers with a longer period to respond to assessments and disallowances, thereby enhancing their ability to contest tax-related decisions. The proposed amendments will take effect on August 1, 2026.

Statutes affected:
SB196 Original: 47:51(A)(1), 47:53(C), 47:1565(A), 47:1625(A)