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LA SB196
Bill
Status
2/26/2026
Primary Sponsor
Franklin Foil
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AI Summary
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Extends the deadline for taxpayers to respond to local sales and use tax assessment notices from 60 to 90 calendar days, including time to pay, appeal to the Board of Tax Appeals, or pay under protest and file suit
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Increases the appeal period from 60 to 90 days for taxpayers to challenge assessments with the Board of Tax Appeals when taxes are deemed in jeopardy and property has been distrained
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Extends the timeframe for taxpayers to respond to Department of Revenue assessment notices from 60 to 90 days, whether paying the assessment or appealing for redetermination
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Increases the deadline to appeal a disallowed refund claim with the Board of Tax Appeals from 60 to 90 days after the Department of Revenue mails the notice of disallowance
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Effective August 1, 2026
Legislative Description
Provides relative to the time period to appeal a notice of assessment or the disallowance of a refund claim. (8/1/26)
TAX/TAXATION
Last Action
Introduced in the Senate; read by title. Rules suspended. Read second time and referred to the Committee on Revenue and Fiscal Affairs.
3/9/2026