2021 Louisiana Laws
Revised Statutes
Title 47 - Revenue and Taxation
§1835. Employment of secretary, clerical help, and experts; creation of commission expense fund; authorization for deposits and collection of assessments
RS 1835 - Employment of secretary, clerical help, and experts; creation of commission expense fund; authorization for deposits and collection of assessments
NOTE: §1835 Section heading as amended by Acts 2021, No. 114, eff. July 1, 2022.
RS 1835 - Employment of secretary, clerical help, and experts; creation of commission expense dedicated fund account; authorization for deposits and collection of assessments
NOTE: Subsection A eff. until July 1, 2022. See Acts 2021, No. 114.
A. The tax commission may appoint or employ all necessary agents, assistants, auditors, clerks, inspectors, investigators, or other experts and employees required in the defense, determination, or development of assessments, and assessment procedures, and valuation of property, including the hiring of experts such as legal counsel and analysts, auditors, appraisers, and witnesses. The commission may also pay from its expense fund expenses of the commission and its operation, travel and other expenses, costs, salaries, or compensation of the tax commission, any member, and of its assistants, employees, and of outside experts, such costs, salaries, expenses, and compensation to be paid upon the order of the tax commission.
NOTE: Subsection A as amended by Acts 2021, No. 114, eff. July 1, 2022.
A. The tax commission may appoint or employ all necessary agents, assistants, auditors, clerks, inspectors, investigators, or other experts and employees required in the defense, determination, or development of assessments, and assessment procedures, and valuation of property, including the hiring of experts such as legal counsel and analysts, auditors, appraisers, and witnesses. The commission may also pay from its expense account expenses of the commission and its operation, travel and other expenses, costs, salaries, or compensation of the tax commission, any member, and of its assistants, employees, and of outside experts, such costs, salaries, expenses, and compensation to be paid upon the order of the tax commission.
NOTE: Subsection (B) eff. until July 1, 2022. See Acts 2021, No. 114.
B. There is hereby established in the state treasury the "Tax Commission Expense Fund", hereinafter referred to as the "expense fund". After credit to the Bond Security and Redemption Fund as provided in Article VII, Section 9(B) of the Constitution of Louisiana, all assessments and fees, including penalties and interest thereon, received by the tax commission shall be deposited in and credited to the expense fund. Monies on deposit in the expense fund may be expended only pursuant to appropriation. Appropriations from the expense fund shall only be made for expenses and costs of the tax commission, including but not limited to expenses and costs of operations, audits, and examinations and the defense, determination, or development of assessments and assessment procedures, including costs associated with outside experts. Any such assessment or fee, and any penalty and interest thereon, shall constitute an addition to the taxes due for all purposes of this Title. Monies on deposit in the expense fund shall be invested in the same manner as the state general fund. Interest on investment of monies in the expense fund shall be credited to the state general fund. All unexpended and unencumbered monies in the fund at the close of the fiscal year shall remain in the fund.
NOTE: Subsection (B) as amended by Acts 2021, No. 114, eff. July 1, 2022.
B. There is hereby established in the state treasury the "Tax Commission Expense Dedicated Fund Account", hereinafter referred to in this Section as the "expense account". After credit to the Bond Security and Redemption Fund as provided in Article VII, Section 9(B) of the Constitution of Louisiana, all assessments and fees, including penalties and interest thereon, received by the tax commission shall be deposited in and credited to the expense account. Monies on deposit in the expense account may be expended only pursuant to appropriation. Appropriations from the expense account shall only be made for expenses and costs of the tax commission, including but not limited to expenses and costs of operations, audits, and examinations and the defense, determination, or development of assessments and assessment procedures, including costs associated with outside experts. Any such assessment or fee, and any penalty and interest thereon, shall constitute an addition to the taxes due for all purposes of this Title. Monies on deposit in the expense account shall be invested in the same manner as the state general fund. Interest on investment of monies in the expense account shall be credited to the state general fund. All unexpended and unencumbered monies in the expense account at the close of the fiscal year shall remain in the expense account. Monies deposited into the expense account shall be categorized as fees and self-generated revenue for the sole purpose of reporting related to the executive budget, supporting documents, and general appropriation bills and shall be available for annual appropriation by the legislature.
NOTE: Subsection C eff. until July 1, 2022. See Acts 2021, No. 114.
C. All tax commission fees and assessments authorized in R.S. 47:1838 shall be rounded to the nearest cent and added to the tax rolls of each parish and/or municipal tax assessor at the time the roll is reviewed for final approval by the tax commission in accordance with R.S. 47:1993. Every parish tax notice sent to any taxpayer shall contain a separate line thereon that reads: Assessment fee by and for the Louisiana Tax Commission........$__________, which fee shall be rounded to the nearest cent and added to the tax otherwise due by the taxpayer to arrive at a total tax due for the current year. The fee assessed by the commission shall be collected as a part of the total tax due by the tax collector and remitted by check directly to the Tax Commission Expense Fund on or before the succeeding March thirty-first of each year. Any delinquent fee, including all additions thereto, shall be remitted to the tax commission for deposit in the expense fund after receipt of payment thereof by the tax collector.
NOTE: Subsection C as amended by Acts 2021, No. 114, eff. July 1, 2022.
C. All tax commission fees and assessments authorized in R.S. 47:1838 shall be rounded to the nearest cent and added to the tax rolls of each parish and/or municipal tax assessor at the time the roll is reviewed for final approval by the tax commission in accordance with R.S. 47:1993. Every parish tax notice sent to any taxpayer shall contain a separate line thereon that reads: Assessment fee by and for the Louisiana Tax Commission........$__________, which fee shall be rounded to the nearest cent and added to the tax otherwise due by the taxpayer to arrive at a total tax due for the current year. The fee assessed by the commission shall be collected as a part of the total tax due by the tax collector and remitted by check directly to the Tax Commission Expense Dedicated Fund Account on or before the succeeding March thirty-first of each year. Any delinquent fee, including all additions thereto, shall be remitted to the tax commission for deposit in the expense account after receipt of payment thereof by the tax collector.
D.(1) In addition to the powers contained in R.S. 47:1837 et seq., the tax commission is authorized to make or cause to be made by any of its authorized agents or assistants, audits or examinations of any return due under R.S. 47:1852 and the property, place of business, books, records, activity, and programs of any taxpayer, or any other individual or business entity or venture insofar as said property, places of business or activity, books, records, and programs may affect, clarify, or disclose the liability of any person, entity, activity, venture, or property for any tax under Chapters 2 and 3 of this Subtitle. In any year in which the Louisiana Tax Commission performs audits, at least two taxpayers, companies, or individuals shall be audited from a list compiled by the Louisiana Tax Commission pursuant to objective standards and criteria, all in accordance with the rules and regulations of the Louisiana Tax Commission.
(2)(a) Having determined the amount of tax, penalty, and interest due, the commission shall send by mail a notice of its determination to the tax assessor of the parish or district wherein the property is located. The tax assessor of the parish or district shall send by mail a notice to the taxpayer at the last known address informing the taxpayer of the commission's determination and the tax assessor's intent to change, list, and value the property and/or assess the difference or the amount so determined against the property after fifteen calendar days from the date of notice.
(b) The taxpayer may protest the proposed adjustment by notifying the tax assessor of the protest within fifteen days of the taxpayer's receipt of the notice. The tax assessor shall meet with the taxpayer within ten days of his receipt of the taxpayer's protest, and shall forward with reasons to the tax commission a change order which changes, lists, and values the property in accordance with the hearing conducted by the tax assessor. The tax assessor shall within three working days notify the taxpayer and the commission of his determination. The tax assessor shall notify the tax commission at least forty-eight hours in advance of the protest hearing that such a hearing will be held, and the commission may at its discretion be present at such hearing and present evidence to support its determination.
(c) The taxpayer may protest the proposed assessment in the manner provided in R.S. 47:1563 et seq., except that all protests shall be filed with the tax commission and heard by it in due course. Appeals of decisions of the tax commission may be taken in the manner provided in R.S. 47:1989 and 1998.
(3) At the time the tax commission's notice of property adjustment is sent to the taxpayer, a copy thereof shall be mailed to the tax assessor and the tax collector for the local taxing district affected, and the tax rolls shall be changed accordingly. The tax shall be subsequently collected in the same manner and under the same terms, conditions, and supplemental filing of tax rolls using the same practices, procedures, and compensation to the collector currently in effect or as otherwise provided by law.
NOTE: Paragraph (4) eff. until July 1, 2022. See Acts 2021, No. 114.
(4) The tax commission shall be reimbursed for its direct costs associated with the audits or examinations conducted pursuant to this Section, up to ten percent of the additional tax, penalty, and interest collected, and said funds shall be paid over to the tax commission for deposit in its expense fund for its use in carrying on its operations as provided for herein.
NOTE: Paragraph (4) as amended by Acts 2021, No. 114, eff. July 1, 2022.
(4) The tax commission shall be reimbursed for its direct costs associated with the audits or examinations conducted pursuant to this Section, up to ten percent of the additional tax, penalty, and interest collected, and said funds shall be paid over to the tax commission for deposit in its expense account for its use in carrying on its operations as provided for herein.
(5) Any additional amount finally determined to be due under this audit procedure shall constitute a part of the rolls of the respective local taxing district as though originally listed thereon in extenso and in full, and shall be in addition to all other amounts otherwise due. The respective tax roll or rolls shall be changed accordingly upon notice from the tax commission.
Acts 1993, No. 184, §1, eff. May 31, 1993; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994; Acts 2002, 1st Ex. Sess., No. 142, §1, eff. April 23, 2002; Acts 2004, No. 585, §3, eff. July 1, 2004; Acts 2008, No. 857, §1, eff. July 9, 2008; Acts 2012, No. 682, §1, eff. June 7, 2012; Acts 2021, No. 114, §§13, 18, eff. July 1, 2022.
