2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1525. Louisiana Tax Institute; membership, terms, and duties and powers

RS 47:1525 - Louisiana Tax Institute; membership, terms, and duties and powers
A. There is hereby established within the legislature the Louisiana Tax Institute, hereinafter referred to as "Institute" which shall be a public body and shall serve as the official advisory tax law revision and tax law reform agency of the state of Louisiana.
B.(1) The Institute shall be governed by a board of eleven members which shall include:
(a) The secretary of the Department of Revenue, or his designee.
(b) A member of the governor's executive staff appointed by the governor, or his designee.
(c) A member from the Society of Louisiana Certified Public Accountants appointed by the chairman of the Board of the Society of Louisiana Certified Public Accountants from a list of three names submitted by the organization.
(d) Repealed by Acts 2020, No. 300, §2, eff. June 13, 2020.
(e) One member from the Paul M. Hebert Law Center on the campus of Louisiana State University appointed by the dean of the law center after consultation with the dean of the Louisiana State University E.J. Ourso College of Business.
(f) One member from the Tulane University Law School appointed by the dean of the law school after consultation with the dean of the Tulane University A.B. Freeman School of Business.
(g) One member from the Southern University Law Center appointed by the chancellor of the law school after consultation with the dean of the Southern University College of Business.
(h) One member from the Loyola University College of Law appointed by the dean of the law school after consultation with the dean of the Loyola University New Orleans Joseph A. Butt, S.J. College of Business.
(i) One member appointed by the speaker of the House of Representatives, or his designee.
(j) One member appointed by the president of the Senate, or his designee.
(k) The executive director of the Louisiana Uniform Local Sales Tax Board, or his designee.
(l) One member appointed by the secretary of state, or his designee.
(2)(a) Except for the secretary of the Department of Revenue, the governor's designee and the members appointed by the speaker of the House of Representatives and the president of the Senate, all members of the board shall serve three-year terms, except for initial terms which shall be determined by lot at the first meeting of the board as follows:
(i) Two members shall serve until July 1, 2018.
(ii) Two members shall serve until July 1, 2019.
(iii) Two members shall serve until July 1, 2020.
(b) The secretary of the Department of Revenue, the governor's designee and the members appointed by the speaker of the House of Representatives and the president of the Senate shall serve during the duration of their appointment to those positions.
(3) Vacancies in the membership on the board created by death, resignation, or other than by the expiration of the terms of office of the memberships as defined in Subparagraph (2)(a) of this Subsection shall be filled using the procedure for initial appointments.
(4) Each board member shall serve without compensation from the Institute; however, members may receive per diem or other reimbursement for travel expenses in accordance with the guidelines of the entity they represent.
(5) A board certified tax law specialist shall be appointed by the Board of Tax Appeals from among its members to serve as an ex-officio non-voting member of the Institute's board during the duration of his term in office.
(6) The speaker of the House of Representatives and the president of the Senate shall determine and designate the chairman of the governing board of the Institute.
C. The Louisiana Tax Institute is formed to promote and encourage the clarification and simplification of the tax laws of Louisiana and its political subdivisions. To accomplish these goals, the Institute shall:
(1) Consider needed improvements in both substantive and procedural tax law and make recommendations in accordance with its findings to the legislature.
(2) Examine and study existing laws of Louisiana to discover defects and inequities in the tax laws and make recommendations to address such issues.
(3) Cooperate with the Multistate Tax Commission, the Federation of Tax Administrators, the Louisiana Bar Association, the Society of Louisiana Certified Public Accountants, and other organizations to receive, consider, and propose changes to the tax laws as recommended by these bodies.
(4) Receive and consider suggestions based on decisions of the Louisiana Board of Tax Appeals, the Louisiana Supreme Court and other Louisiana courts, and the public generally, as to needed changes to existing tax law.
(5) Recommend changes in the tax law as needed to modify, conform, and eliminate inequities and to bring the tax law of Louisiana into harmony with other jurisdictions.
(6) Render reports, as needed, to the legislature, and if it deems advisable, to accompany its reports with proposed bills to carry out any of its recommendations.
(7) Recommend the repeal of obsolete provisions in the tax laws.
(8) Organize and conduct meetings and seminars for the discussion of current problems in Louisiana tax laws.
(9) Review proposed and pending legislation and make recommendations thereon.
(10) Consider suggestions from, and work collaboratively with, the executive directors of the Louisiana Assessors Association, the Louisiana Municipal Association, the Police Jury Association of Louisiana, the Louisiana Sheriffs Association, the Louisiana School Board Association, the Louisiana District Attorneys Association, and the Louisiana Association of Tax Administrators when addressing policy issues concerning parish and local government tax issues.
(11) Consider suggestions from, and work collaboratively with, the Public Affairs Research Council, the Council for A Better Louisiana, the Louisiana Association of Business and Industry, Blueprint Louisiana, the Committee of 100 Louisiana, and the Louisiana Budget Project.
D. Any recommendation or report of the Institute shall require the approval of three-quarters of the members of the board.
E. The Institute, in submitting reports to the legislature, shall act solely in an advisory capacity. Its reports, studies, and recommended publications shall be printed and shall be distributed through the secretary of state in the same manner as acts of the legislature.
Acts 2016, No. 568, §1, eff. June 17, 2016; Acts 2020, No. 300, §§1, 2, eff. June 13, 2020.