RS 36:458

846 words·~4 min read·/la/title-36/36-85

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

RS 36:458

§458. Offices; purposes and functions

A. The purposes for which the offices in the Department of Revenue are created shall be as set forth in this Section.

B. The office of tax administration, group I, shall be responsible, in accordance with applicable laws and under the direction of the secretary, for the administration, and assessment of the individual income tax, sales taxes, the tax-return processing and post-processing operations, and the centralized tax assessment and collection functions for the taxes imposed by law in the state of Louisiana and matters related thereto. Whenever the secretary deems necessary, he may reassign the responsibility for the collection of a tax or other duty assigned by this Subsection to this office to another office within the department created by this Section.

C. The office of tax administration, group II, shall be responsible, in accordance with the applicable laws and under the direction of the secretary, for the administration and collection of corporation income and franchise taxes, excise taxes, and severance taxes imposed by law in the state of Louisiana and matters related thereto. In addition, the office of tax administration, group II, shall be responsible for the review of field audits and the research and technical functions of the Department of Revenue.

Whenever the secretary deems necessary, he may reassign the responsibility for the collection of a tax or other duty assigned by this Subsection to this office to another office within the department created by this Section.

D. The office of tax administration, group III, shall be responsible in accordance with the applicable laws and under the direction of the secretary, for the supervision, direction, and control of the field-collection and field-audit functions in the headquarter's office and various district and regional offices of the Department of Revenue. Whenever the secretary deems necessary, he may reassign the responsibility for the collection of a tax or other duty assigned by this Subsection to this office to another office within the department created by this Section.

E. The office of alcohol and tobacco control shall perform in accordance with the applicable laws and under the direction of the secretary, the functions of the state relating to the regulation of the sale of alcoholic beverages in the state, including certification of persons eligible for the issuance and renewal of permits required by law for persons engaging in the business of dealing in beverages of high or low alcoholic content, and the administration of the law relating to alcoholic beverages and their sale.

F. The office of legal affairs shall be responsible, in accordance with the applicable laws and under the direction of the secretary, for providing legal consultation and representation in tax litigation matters before the state and federal courts and the Board of Tax Appeals, bankruptcy cases in the federal bankruptcy courts, and any matters related thereto. Whenever the secretary deems necessary, he may reassign the responsibility for the collection of a tax or other duty assigned by this Subsection to this office to another office within the department created by this Section.

G. The office of charitable gaming shall perform generally the functions of the state relating to the regulation of charitable gaming in the state, including the issuance and renewal of licenses required by law for organizations conducting games of chance pursuant to the Charitable Raffles, Bingo and Keno Licensing Law, for manufacturers or distributors of supplies or equipment for such games, and for commercial lessors of premises on which such games are conducted. The office shall be responsible for the administration of the law relating to charitable gaming.

H. The office of debt recovery shall be responsible for, in accordance with applicable laws and under the direction of the secretary, the collection of a tax and may be responsible for the collection of certain delinquent debts, accounts, or claims due on behalf of other state agencies. Whenever the secretary deems necessary, he may reassign the responsibility for the collection of a tax, account, claims due, or other duty assigned by this Subsection to this office to another office within the department created by this Section.

Acts 1976, No. 513, §1. Amended by Acts 1977, No. 83, §1, eff. June 22, 1977; Acts 1995, No. 1188, §3, eff. June 29, 1995; Acts 1997, No. 283, §1, eff. June 17, 1997; Acts 1997, No. 658, §1, eff. July 7, 1997; Acts 1997, No. 1370, §4, eff. Oct. 1, 1997; Acts 1999, No. 568, §1, eff. June 30, 1999; Acts 2013, No. 399, §2, eff. June 17, 2013.

NOTE: See Acts 1999, No. 568, §§5 & 7 eff. June 30, 1999, relative to transfer of functions of division of charitable gaming, office of state police, Dept. of Public Safety and Corrections, to office of charitable gaming, Dept. of Revenue, not later than 1/1/2000 and conflicting Acts.