Senate Bill No. 196, introduced by Senator Foil, amends various provisions related to the appeal process for notices of assessment and disallowance of refund claims concerning local sales and use taxes. The bill extends the time period for taxpayers to respond to such notices from 60 days to 90 days. This change applies to actions such as paying the assessment, appealing to the Board of Tax Appeals (BTA) for redetermination, or paying under protest. Additionally, the bill modifies the timeline for appealing disallowances of refund claims, also extending this period to 90 days.

The bill retains the requirement for the Department of Revenue to send notices to the taxpayer's last known address or any address obtainable from private entities, but it removes the stipulation that these addresses must be provided free of charge. The changes will take effect on August 1, 2026, and will apply to notices mailed on or after January 1, 2028. Overall, the bill aims to provide taxpayers with a longer timeframe to address assessments and appeals, thereby enhancing their rights in the tax assessment process.

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