Louisiana 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)

Bill Text

SCASB196 1427 1058
SENATE COMMITTEE AMENDMENTS
2026 Regular Session
Amendments proposed by Senate Committee on Revenue and Fiscal Affairs to Original
Senate Bill No. 196 by Senator Foil
1 AMENDMENT NO. 1
2 On page 1, line 10, after "of Revenue;" and before "and to provide" insert "to provide
3 relative to authorized changes of address by the Department of Revenue; to provide for
4 applicability;"
5 AMENDMENT NO. 2
6 On page 4, line 2, after "entity" and before "or" delete "which will provide such address free
7 of charge"
8 AMENDMENT NO. 3
9 On page 4, line 9, after "entity" delete the remainder of the line and at the beginning of line
10 10, delete "provide such address free of charge"
11 AMENDMENT NO. 4
12 On page 5, after line 18, insert the following:
13 "Section 2. The provisions of this Act shall be applicable to any notice mailed on or
14 after January 1, 2028."
Page 1 of 1