Louisiana legislation · 2025 Regular Session
Louisiana HB404: REVENUE DEPARTMENT: Provides relative to various tax administration functions of the Department of Revenue (EN DECREASE GF RV S
Status: Passed both chambers, July 1, 2025
REVENUE DEPARTMENT: Provides relative to various tax administration functions of the Department of Revenue (EN DECREASE GF RV See Note)
What the bill says
An act To amend and reenact R.S. 26:364(C) and R.S. 47:301.4(B)(1), 1517(C), (E), and (F), 1601(A)(2)(a), 1621(D)(1), and 1676(C)(4), (D)(4)(a)(i) and (ii), (b), and (c), (E), and (F)(1), to enact R.S. 47:301.4(C)(4) and 303.1(D), and to repeal R.S. 26:346(B) and 354(C)(2) and R.S. 47:296.1, 1517(B)(1)(c) through (e) and (2) through (4), 1517.1, and 1624(A)(2), relative to tax administration; to provide for powers and duties of the Department of Revenue; to provide for administration of income, sales and use, and alcoholic beverage taxes…
From the introduced text:
AN ACT To amend and reenact R.S. 26:364(C) and R.S. 47:301.4(B)(1), 1517(C), (E), and (F), 1601(A)(2)(a), 1621(D)(1), and 1676(C)(4), (D)(4)(a)(i) and (ii), (b), and (c), (E), and (F)(1), to enact R.S. 47:301.4(C)(4) and 303.1(D), and to repeal R.S. 26:346(B) and 354(C)(2) and R.S. 47:296.1, 1517(B)(1)(c) through (e) and (2) through (4), 1517.1, and 1624(A)(2), relative to tax administration; to provide for powers and duties of the Department of Revenue; to provide for administration of income, sales and use, and alcoholic beverage taxes; to provide with respect to rates of interest on certain tax obligations; to provide relative to refunds of overpayments of taxes; to prohibit payment of interest on refunds of certain sales tax overpayments; to provide for sourcing of certain sales; to provide relative to the functions of the office of debt recovery; to provide relative to the tax exemption budget; to repeal reporting requirements pertaining to certain tax incentives; to repeal outdated references and expired provisions of law; to provide for retroactive application of certain provisions of law; to provide for definitions; to provide for an effective date; and to provide for related matters. Be it enacted by the Legislature of Louisiana: Section 1. R.S. 26:364(C) is hereby amended and reenacted to read as follows: Page 1 of CODING: Words in struck through type are deletions from existing …