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Louisiana Legislature · SB 196 · Signed by the Governor - Act 97

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)

Introduced
Moved
Reached a final decision
Became law
Derived from the official record below.

Officially: “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) Read the full text

Official title shown verbatim from the official record. Plain-language summary coming as coverage deepens. Not legal advice.
2026 Regular Session

Where it is

Show all 19 actions
Prefiled and under the rules provisionally referred to the Committee on Revenue and Fiscal Affairs. · Feb 26, 2026

Senate

Introduced in the Senate; read by title. Rules suspended. Read second time and referred to the Committee on Revenue and Fiscal Affairs. · Mar 9, 2026

Senate

Reported with amendments. · Mar 23, 2026

Senate

Read by title. Committee amendments read and adopted. Ordered engrossed and passed to third reading and final passage. · Mar 24, 2026

Senate

Read by title, passed by a vote of 34 yeas and 0 nays, and sent to the House. Motion to reconsider tabled. · Mar 25, 2026

Senate

Received in the House from the Senate, read by title, lies over under the rules. · Mar 26, 2026

House

Read by title, under the rules, referred to the Committee on Ways and Means. · Mar 30, 2026

House

Reported with amendments (13-0). Referred to the Legislative Bureau. · Apr 21, 2026

House

Reported without Legislative Bureau amendments. · Apr 22, 2026

House

Read by title, amended, passed to 3rd reading. · Apr 23, 2026

House

Scheduled for floor debate on 04/28/2026. · Apr 23, 2026

House

Read third time by title, amended, roll called on final passage, yeas 96, nays 0. Finally passed, ordered to the Senate. · Apr 28, 2026

House

Received from the House with amendments. · Apr 28, 2026

Senate

Amendments proposed by the House read and concurred in by a vote of 31 yeas and 0 nays. · May 4, 2026

Senate

Enrolled. Signed by the President of the Senate. · May 5, 2026

Senate

Signed by the Speaker of the House. · May 5, 2026

House

Sent to the Governor by the Secretary of the Senate. · May 6, 2026

Senate

Signed by the Governor. Becomes Act No. 97. · May 11, 2026

Senate

Effective date: See Act. · May 11, 2026

Senate

The numbers

1
sponsor on the bill

Sponsors

Franklin J. Foil
Every fact on this page links to its source, starting with the official bill record. Last action: Effective date: See Act. (May 11, 2026).