| LATA Newsletter |
|
Confidentiality of returns...
The actual date that an individual income tax return is filed comes within the scope of “tax data” which must be kept confidential under RS 47:1508(B)(8), and which the Department is prohibited from disclosing to a public records request.
Although the statute expressly exempts the name and address of taxpayers who have filed income tax returns from the rule of confidentiality, it does not exempt the return’s actual filing date.
However, the date is significant “tax data” directly affecting the time, manner and ultimate amount of payment to be made in compliance with the tax laws.
Louisiana RS 44:41(1) provides an exemption from the Louisiana Public Records Law for information contained in tax returns, except certain information, including names and addresses, contained only in occupational licenses.
Accordingly, AG# 96-532 (1997) is overruled, insofar as it concludes that certain personally identifying information contained in individual tax returns is part of the public record within the scope of the intent and meaning of the Public Records Law, and that disclosure to any member of the public at large is mandatory on simple request. (AG No. 01-435, 2/02)
-------------------------- LATA ----------------------------
Tribe compact ends...
This is an interesting little story, but it isn’t about “Tonto”. It could be I guess, but I think he was to have been one of those western type guys!
In January the Louisiana Coushatta Tribe put us on warning….it intents to terminate the 1991 tax compact with the State of Louisiana. With this having been said, the termination will be effective in April.
The results of the compact ending…the credits on state gasoline and tobacco tax for the tribe members will no longer be allowed, and future sales of motor vehicles will be subject to taxation.
The exception to this would be those vehicles used exclusively on the reservation and not traveling on public roads.
And who said that “crime” doesn’t pay? Sorry its gaming, not gambling and even if it were, would that not be in the eye of the beholder? Sorry, sometimes I forget those little technicalities.
--------------------------- LATA -----------------------------
Magnetic imaging...
Traditional magnetic resonance imaging scanners, that feature a central bore or a more open shaped design and are installed in imaging rooms, are considered immovable property for sales tax purposes.
In such cases, sales tax is not collectible by sellers, lessors, and repair dealers on sales or leases of, or on repair services rendered to, such scanner units.
Sellers, lessors and repair dealers owe sales and use tax on their acquisition prices of the units that they sell or lease, and on the repair parts that they use in making repairs to the units.
Conversely, the sales tax is collectible by dealers who sell, lease, rent or provide repair parts tax free as tangible personal property for resale.
MCI scanners housed in specially designed imaging rooms that have been wired into the hospital electrical system fit the “electrical” or “other installation” categories of the immovable property attachment test in the Civil Code.
Such MRI units removed from a hospital building probably meet the “substantial damage” test in that statute, as well. Thus, such scanners become component parts of the hospital or equipment through permanent attachment.
MRI scanners designed to be mobile and transported around a room or from room to room, do not fit the “electrical” or “other installation” categories.
Such MRI units are movable property for sales tax purposes.
(Revenue Ruling #02-003)
-----------------
LATA --------------------------
Taxpayer information...
The Department was required to disclose otherwise confidential taxpayer information to the Legislative Auditor’s Office, which was conducting a performance audit of contracts associated with business tax incentive programs.
While conducting this audit, the Legislative Auditor’s Office obtained a list of contracts associated with the programs form the Department of Economic Development and asked Revenue Department to provide the amount of tax revenue for each contract, both those listed and unlisted.
While RS 47:1508 does not permit the disclosure of such information, RS 24:522(D)(1)/RS 24:522(C) (3) requires state agencies to furnish information at the request of the Legislative Auditor’s Office, in the exercise of its power to evaluate the effectiveness of state agency programs.
To the extent that RS 47:1508 conflicted with RS 24:522, the latter was deemed to be controlling. Rules of statutory construction dictated that the latest expression of the legislature will control when two statutes conflict. And thus, RS 24:522 enacted in the 1995 Legislative Session (Act 1100) was deemed as the controlling statute.
Accordingly, RS 24:522(C)(3) created the exception to the rule of confidentiality as provided by RS 47:1508. The Department of Revenue disclosed the requested information as requested.
(AG # 01-467,3/02)
----------------- LATA --------------------------
Mayor Cornett retires...
After having served four terms as Mansfield’s Mayor, Harold Cornett’s long career in public service will end on June 30, 2002.
Mayor Cornett, a very active person, served on many public boards and committees throughout his career. The one that he may have been most proud of is that of a Past President of the LMA.
As a true public servant, he is sure to be missed. We wish him well with his retirement.
----------------------- LATA -------------------------
Mayor Bowen dies...
Kenneth “Kenny” Bowen, a three term Mayor of Lafayette and Past President of the LMA has passed away.
A family man and one time public school teacher was survived by his wife and thirteen children.
The LATA family expresses our sorrow to his family and friends.
----------------------- LATA -------------------------
Mulkey retires...
William “Bill” Mulkey, longtime municipal clerk of the City of Winnsboro will retire in June.
Bill was a past president of the Louisiana Municipal Clerks Association and a former director of the International Institute of Municipal Clerks.
Congratulations Bill and good luck on your retirement.
--------------------- LATA -------------------------
Taxing religious entities...
Judicial requirements were met for granting a motion for a preliminary injunction and declaratory relief to declare unconstitutional, and prevent the state from enforcing, tax exemptions for bibles, song books and other various literature for religious instruction classes, and camps and retreat facilities operated by religious organizations.
The challenged statutory exemption provisions were preliminarily enjoined and declared unconstitutional --- religious camp and retreat facility exemption from taxes on hotels, religious camp and retreat facility exemption from taxes on places of amusement, religious camp and retreat facility exemption from local taxes on hotels, exemption for the Little Sisters of the Poor, and the exemption for bibles, song books or literature used for religious instruction classes by churches or synagogues. Addressed in the following: RS 47:301(6)(b), RS 47:301(14)(b)(iv), RS 33:4574.1(A)(1)(b), RS 47:301(8)(e). RS 47:301(8)(d).
(American Civil Liberties Union v Crawford, US Dist Ct, Dkt 00-1614, 3/02)
--------------------- LATA -------------------------
Assessment challenge...
It was not premature for pipeline company, who paid year 2000 taxes under protest, to ask district court for a declaratory judgment on the constitutionality of RS 47:1851(K) without waiting for final adjudication of this issue by the State Tax Commission. The challenged statutory provision differentiated pipeline companies engaged in interstate commerce from other utilities for assessment purposes. The taxpayers claimed this provision violated the Equal Protection and Due Process Clauses of the both the US and Louisiana Constitutions, the Uniformity Clause of the Louisiana Constitution, and the Commerce Clause of the US Constitution.
Although RS 47:1856 requires the Commission to adjudicate “all objections,” the Commission did not have the jurisdiction to decide the constitutional questions raised.
Accordingly, the district court’s holding dismissing the taxpayers’ suits as premature was reversed, and these suits were remanded to the district court for further proceedings.
The proceedings before the Commission in these cases were stayed pending the district court’s issuance of a final ruling on the constitutionality of RS 47:1851(K).
(ANR Pipeline v La Tax Comm, App. 1st Cir, Dkt 2001 CA, 3/02)
--------------------- LATA -------------------------
MEMBERSHIP INVITATION AND APPLICATION
Name _________________________________________ Title ___________________________
Department/Division ____________________________________________________________
Representative of __________________________ Mailing Address _______________________
City ____________________________ State __________________ Zip ___________________
Phone _____________________ Fax ____________________ E-Mail _____________________
Annual Dues: $80.00
Payable to : Louisiana Association of Tax Administrators
P.O. Box 398
Vidalia, LA 71373
Attn: Tom O’Neal, Secretary/TreasurerLouisiana Association of Tax Administrators
P.O. Box 398
Vidalia, Louisiana 71373
Site by