SB 196 — TAX/TAXATION: Provides relative to the time period to appeal a notice of assessment or the disallowance of a refund claim. (8/1/26) (EN SEE FISC NOTE GF RV See Note)

SLS 26RS-458 ENGROSSED Regular Session ENROLLED SENATE BILL NO.

196 BY SENATOR FOIL TAX/TAXATION.AN ACT To amend and reenactR.S.

Provides47:337.51(A)(1),the relativeintroductoryparagraph toof (2), and (3), and the timeintroductory periodparagraph toof appeal(B)(1), a337.53(C), noticethe introductory paragraph of assessment1516.1(B) orand1516.1(B)(3), 1565(A) and (B), and 1625(A) and (B), relative to the notice of assessment and disallowance of a refund claim.claim;

(8/1/26)to ANprovide ACTthe Totime amendperiod forappealinganoticeofassessmentforlocalsalesandusetaxes;toprovidethetime periodforappealinganoticeofassessmentwhenthetaxisinjeopardyforlocalsales and reenactuse R.S.taxes;

47:337.51(A)(1),theto introductoryparagraphprovide offor (2), and (3), and the introductoryparagraphtime ofperiod (B)(1),for 337.53(C),appealing 1565(A)a and (B), and 1625(A) and (B), relative to the notice of assessment andissued disallowancebythe Department of aRevenue; refund claim;

to provide for the time period for appealingassessment a notice of assessmenta forcollection localfee salesbythe andDepartment useof taxes;Revenue;

to provide for the time period forto appealingappealthedisallowanceofarefundclaimbytheDepartmentofRevenue;to aprovide noticerelative ofto assessmentauthorized whenchanges theof taxaddress isbythe inDepartment jeopardyof forRevenue; local sales and use taxes;

to provide for the time period for appealing a notice of assessment issued by the Department of Revenue;

to provide for the time period to appeal the disallowance of a refund claim bythe Department of Revenue;

to provide relative to authorized changes of address bythe Department of Revenue;

47:337.51(A)(1), the introductory paragraph of (2), and (3), and the introductory paragraph of (B)(1), 337.53(C), the introductory paragraph of 1516.1(B) and 1516.1(B)(3), 1565(A) and (B), and 1625(A) and (B) are herebyherebyamended amended and reenacted to read as follows:

Notice of assessment and right to appeal A.(1) Having assessed the amount determined to be due, the collector shall send a notice by certified mail to the taxpayer against whom the assessment is Page 1 of 76 Coding:

SLS 26RS-458 ENGROSSED SB NO.

196 sendENROLLED a notice by certified mail to the taxpayer against whom the assessment is imposedattheaddressgiveninthelastreportfiledbythetaxpayer,ortoanyaddress obtainable from anyprivate entitywhich will provide such address free of charge or from any federal, state, or local government entity, including but not limited to the United States Postal Service or from the United States Postal Service certified software.

(a)Paytheamount oftheassessmentof the assessment within sixtyninety calendardays from the date of the notice.

If anappealforaredeterminationoftheassessmenthasbeentimelyandproperlyfiled, the assessment shall not be collectible by distraint and sale until such time as the Page 2 of 76 Coding:

SLS 26RS-458 ENGROSSED SB NO.

196 anappealforaredeterminationoftheassessmenthasbeentimelyandproperlyfiled,ENROLLED the assessment shall not be collectible by distraint and sale until such time as the assessment has been redetermined or affirmed by the Board of Tax Appeals or the court which last reviews the matter.

Duringthis period,thecollectorperiod, shallthecollectorshallhold hold anypayment made in an escrowaccount.

In the event ofofanappeal,suchpaymentordemandfor anappeal,suchpaymentordemandforpaymentfromsuretiesgivenshallpayment befrom heldsuretiesgivenshallbeheld in abeyance pending the redetermination or affirmation of the assessment by the Board of Tax Appeals or the court which last reviews the matter.

* * * §1565.§1516.1.

NoticeIn-state ofdebt assessmentcollection and* right* to* appealB. A.Havingassessedtheamountdeterminedtobedue,thesecretaryshallsend Page 3 of 7 Coding:

Once an obligation has become collectible by distraint and sale, as provided in this Chapter, the secretary shall send a notice to the taxpayer at the address given in the last report filed by said the taxpayer, or to any address Page 3 of 6 Coding:

SLS 26RS-458 ENGROSSED SB NO.

196 aENROLLED notice by certified mail to the taxpayer against whom the assessment is imposed at the address given in the last report filed by the taxpayer, or to any address obtainable from anyprivate entitywhich will provide such address freefreeof of charge or from any federal, state, or local government entity, including but not limited to the UnitedStatesPostalServiceorfromUnitedStatesPostalUnited Servicecertifiedsoftware.States Postal Service or from United States Postal Service certified software informing him of the following:

* * * (3) That if the debt is not paid within sixty ninety days of the date of the notice, a collection feenot to exceedtwenty-five percentof the total liabilitywill be charged to the account.

* * * §1565.

Notice of assessment and right to appeal A.Havingassessedtheamountdeterminedtobedue,thesecretaryshallsend a notice by certified mail to the taxpayer against whom the assessment is imposed at the address given in the last report filed by the taxpayer, or to any address obtainable from anyprivate entitywhich will provide such address freeof charge or from any federal, state, or local government entity, including but not limited to the UnitedStates Postal ServiceorfromUnitedStatesPostalServicecertifiedsoftware.

If no report has been timely filed, the secretary shall send a notice by certified mail to the taxpayer against whom the assessment is imposed at anyaddressany address obtainable from any private entity which will provide such address free of charge or from any federal, state, or local government entity, including but not limited to the United States Postal Service or from United States Postal service certified software.

This notice shall inform the taxpayer of the assessment and that he has sixty ninety calendar days from the date of the notice to either paythe amount of the assessment ortoappealtotheBoardofTaxAppealsforaredeterminationoftheassessment.All suchappealsshallbemadeinaccordancewiththeprovisionsofChapter17,Subtitle IIPage 4 of this6 Title.Coding:

Words which are struck through are deletions from existing law;

words in boldface type and underscored are additions.

SB NO.

196 ENROLLED II of this Title.

Appeals from the collector's disallowance of refund claim PageA.(1) 4If the collector fails to act on a properlyfiled claim for refund or credit within one year from the date received byhim or if the collector denies the claim in whole or in part, the taxpayer claiming such the refund or credit may appeal to the BoardofTaxAppealsforahearingontheclaimfiled.Noappealmaybefiledbefore the expiration of 7one Coding:year from the date of filing such of the claim unless the collectorrendersadecisionthereonwithin thattime,noraftertheexpirationofsixty ninety days from the date of mailing byregistered certified mail bythe collector to thetaxpayerofanoticeofthedisallowanceofthepartoftheclaimtowhichsuchthe appeal relates.

Words which are struck through are deletions from existing law;

words in boldface type and underscored are additions.

SLS 26RS-458 ENGROSSED SB NO.

196 A.(1) If the collector fails to act on a properlyfiled claim for refund or credit within one year from the date received byhim or if the collector denies the claim in wholeorinpart,thetaxpayerclaimingsuchrefundorcreditmayappealtotheBoard of Tax Appeals for a hearing on the claim filed.

No appeal may be filed before the expiration of one yearfrom the date of filing such claim unless the collector renders adecisionthereonwithinthattime,noraftertheexpirationofsixtyninetydaysfrom the date of mailing by registered mail by the collector to the taxpayer of a notice of the disallowance of the part of the claim to which such appeal relates.