TAX/TAXATION: Provides relative to authorized changes of address by the Department of Revenue. (gov sig) (EN NO IMPACT SG EX See Note)

SB 128 amends Louisiana tax notice procedures to allow the Department of Revenue to send notices to taxpayers using verified addresses obtained from private entities (like credit bureaus or public records) or government sources (including USPS certified software), in addition to the taxpayer's last filed address. This change directly affects taxpayers who may have moved without updating their address with the department, ensuring notices can reach them through updated records. The key mechanism expands the department's address verification options to improve notice delivery accuracy. The bill does not alter tax rates or obligations, only the method for delivering tax-related notices. It applies to multiple tax enforcement processes, including penalty notices, assessments, and collection actions.