SB 196 Louisiana Senate · 2026 Regular Session

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)

SB 196 shortens the appeal period for Louisiana taxpayers facing local sales and use tax assessments or denied refund claims from a variable timeframe to a fixed 60 calendar days. It directly affects taxpayers who receive notices from the Department of Revenue regarding tax assessments or refund disallowances. The bill amends multiple tax code sections (including 47:337.51, 337.53, 1565, and 1625) to standardize this 60-day window for appealing both assessments and refund claim denials. The change takes effect August 1, 2026, and applies to all affected taxpayers without altering the underlying tax obligations.

Bill status signed all 5 stages cleared

Introduction

Feb 2026

Committee Review

Apr 2026

Senate Passage

May 2026

House Passage

Apr 2026

Signed into Law

May 2026

Introduced Feb 26, 2026 Signed May 11, 2026

Maddy AI version diff · 3 comparisons

What changed between versions

SB196 Original → SB196 Act · 4 edits

MODERATE

The bill updates the time limits for taxpayers to appeal tax assessments and disallowed refund claims. It standardizes the appeal window to 60 days (previously 90 days) for most tax types and introduces a specific 90-day appeal period when a tax is in 'jeopardy' to ensure faster collection. The bill also adds a new section regarding in-state debt collection notices.

Scope change

The bill expands the scope by adding provisions for in-state debt collection notices and clarifies appeal timelines for local sales and use taxes, including a new 'jeopardy' clause.

TIMELINE

Changed the standard appeal period from 90 days to 60 days for most tax assessments and disallowances.

Added a specific 90-day appeal window for cases where a tax is in 'jeopardy' to allow for faster collection.

REQUIREMENT

Added a new section requiring a notice to be sent to taxpayers regarding in-state debt collection once an obligation becomes collectible.

SCOPE

Expanded the bill's scope to explicitly cover appeals for local sales and use taxes when the tax is in jeopardy.

Floor votes · Senate Mar 25, 2026 · House Apr 28, 2026

How they voted

34–0

Passed · 6 other

Total votes 40

Mar 25, 2026

D Democratic12

8 Yea 4

66% Yea

R Republican28

26 Yea 2

92% Yea

Vote distribution

All Yea All Nay Mixed No data

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Amendments

May 4, 2026

Upper · Passed

Amendments proposed by the House read and concurred in by a vote of 31 yeas and 0 nays.

upper

Apr 28, 2026

Lower · Passed

Read third time by title, amended, roll called on final passage, yeas 96, nays 0. Finally passed, ordered to the Senate.

lower

Apr 22, 2026

Introduced

Reported without Legislative Bureau amendments.

lower

Apr 21, 2026

Lower · Passed

Reported with amendments (13-0). Referred to the Legislative Bureau.

lower

Mar 30, 2026

Committee

Read by title, under the rules, referred to the Committee on Ways and Means.

lower

Mar 25, 2026

Upper · Passed

Read by title, passed by a vote of 34 yeas and 0 nays, and sent to the House. Motion to reconsider tabled.

upper

Mar 23, 2026

Upper · Passed

Reported with amendments.

upper

Mar 9, 2026

Committee

Introduced in the Senate; read by title. Rules suspended. Read second time and referred to the Committee on Revenue and Fiscal Affairs.

upper

1 primary · 0 co-sponsors