TAX/TAXATION: Provides relative to the assessment of taxes by the Department of Revenue. (gov sig) (EN NO IMPACT See Note)

This bill updates Louisiana tax laws to clarify how the Department of Revenue must send notices to taxpayers when taxes are assessed or unpaid. It requires officials to mail these notices by certified mail within two days of an assessment or within thirty days of a missed payment, with specific instructions for international addresses. The law also mandates that these notices clearly explain the tax amount, the reason for the assessment, and the consequences of non-payment, such as property seizure. These new mailing and notification rules will apply to all notices issued on or after August 1, 2024.