2017 Louisiana Laws
Revised Statutes
TITLE 47 - Revenue and Taxation
RS 47:337.19 - Withholding of state funds; assessment and collection standards
§337.19. Withholding of state funds; assessment and collection standards
A. The secretary of the Department of Revenue, after consultation with the Louisiana Uniform Local Sales Tax Board, is hereby authorized and directed to promulgate rules, pursuant to the enforcement of R.S. 47:306(D). Such rules shall also apply to R.S. 47:337.18(C). The municipal and parish permitting agencies of each parish as specified in R.S. 47:306(D)(2)(a) and 337.18(C)(2)(a) shall comply with rules authorized by this Subsection within six months of the effective date of such rules.
B. The secretary of the Department of Revenue shall evaluate and monitor parish and municipal permitting agencies to determine that each such agency is in compliance with the rules so promulgated. Upon a determination that a parish or municipal permitting agency has failed to comply with the rules provided for in this Section, the secretary shall notify the state treasurer of such determination.
C. Notwithstanding any other provision of law, the rules authorized by Subsection A of this Section may provide that the state treasurer may be directed to withhold any state funds administered by the treasurer's office and due to any local government whose permitting agencies have failed to comply with the rules authorized by this Section as determined by the secretary of the Department of Revenue. Prior to issuing such an order, the local governing body shall be given the opportunity for a hearing before the appropriate legislative committee that exercises legislative oversight over the department.
D. All rules promulgated by the secretary under this Section shall comply with all the provisions of the Administrative Procedure Act.
Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2017, No. 274, §2, eff. June 16, 2017.
