Louisiana · 2026 Regular Session · Bill

SB 196: 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)

Enacted Last action May 11, 2026: Signed by the Governor. Becomes Act No. 97.

Plain-language summary

SB 196 is a bill introduced in the Louisiana Senate on February 26, 2026. According to its official title, it concerns: 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). Primary sponsor: Franklin Foil (Republican). Most recent recorded action (May 11, 2026): Signed by the Governor. Becomes Act No. 97.

Sponsors

Primary sponsor: Franklin Foil (Republican).