Bills: SB63 , HB156 , HB289 , SB80 , SB84 , SB63 , HB156 , HB289 , SB80 , SB84

Committee: Senate Healthcare

Keywords: immigration, law enforcement, fingerprints, DNA collection, illegal aliens, Alabama state law, out-of-state warrants, criminal procedure, extradition, Alabama Code, arrest authority, interstate cooperation, Marshall County, TVA, Tennessee Valley Authority, in-lieu-of-taxes, payments distribution, local legislation, school funding, education finance

Transcript Highlights:

• longer than two miles or including a bridge must occur pursuant to an agreement between WSDOT and the local
• longer than two miles or including a bridge must occur pursuant to an agreement between WSDOT and the local
• It also requires the work group to explore establishing civil infractions that may be imposed by local
• It also requires the work group to explore establishing civil infractions that may be imposed by local
• Representative Low continued: I respect the fact that local jurisdictions, working with their residents

Bills: HB2092 , HB2114 , HB2172 , HB2251 , HB2374 , HB2410 , HB2552 , HB2588 , HB2718 , HB2722 , HB2727

Committee: House Transportation

Keywords: passenger rail, transportation, committee, advisory, infrastructure, defective license plates, vehicle registration, Department of Licensing, state regulations, route jurisdiction, abandonment, local governance, climate change, commitment act, emission reductions, sustainability, environmental policy, electric bicycles, electric motorcycles, regulation

Transcript Highlights:

• Chairman Gates's bill does not go to the heart of HFCs, HFCs that work locally, that do projects locally
• , that know their local businesses, their local area, that know their local housing needs work well.
• solutions for local problems.
• It seeks to block local...
• Okay, so local control...

Bills: HB21 , HB211 , HB223 , HB323 , HB524 , HB530 , HB636 , HB762 , HB21 , HB211 , HB223

Committee: House Intergovernmental Affairs

Keywords: housing finance, multifamily residential, low income, tax exemption, audit requirements, affordable housing, local government, development bonds, housing assistance, financial assistance, low income housing, community support, affordability, veterans housing, community involvement, air conditioning, tenant support, healthcare, elderly, taxation

Transcript Highlights:

• know their local businesses and their local area, and understand their local housing needs.
• and at the local taxpayers.
• up to local officials, right?
• Local governments are heading.
• Are you of the opinion that local government should be able to operate locally?

Bills: HB21 , HB211 , HB223 , HB323 , HB524 , HB530 , HB636 , HB762 , HB21 , HB211 , HB223

Committee: House Intergovernmental Affairs

Keywords: housing finance, multifamily residential, low income, tax exemption, audit requirements, affordable housing, local government, development bonds, housing assistance, financial assistance, low income housing, community support, affordability, veterans housing, community involvement, air conditioning, tenant support, healthcare, elderly, taxation

Bills: SF26 , SF261 , SSB1116 , SSB1151 , SSB1114 , SSB1140 , SSB1181 , SSB1182 , SSB1184 , SSB1190 , SSB1206 , SSB1188 , SSB1180 , SSB1115

Committee: Joint Local Government

Keywords: emergency management, local budgets, funding models, property tax, county commission, SF 261, SF 580, Iowa ethics law, government ethics, gift ban, public officials, local officials, local employees, political subdivision, medical expenses, health care expenses, crowdfunding, fundraising platform, donations, ethics exemption

Bills: HB274 , HB287 , HB301 , HB157 , HB254 , HB88 , HB274 , HB287 , HB301 , HB157 , HB254 , HB88

Committee: House Public Safety and Homeland Security

Keywords: Crenshaw County, county board of education, school board, board of education, term limits, term length, elected officials, local constitutional amendment, Alabama Constitution, education governance, local legislation, November 2026 election, ballot measure, constitutional amendment, school board elections, law enforcement, transparency, reporting, public safety, regulation

Transcript Highlights:

• Because as we currently know, Representative, a lot of the local taxing entities are taking in way too
• But local governments, depending upon the different taxing entities, can absolutely charge the rates
• the committee on ways and means HCR 188 by Berry repurposing constitution amendment authorizing the local
• The following resolutions are being referred. of the committee on local consent calendars, H.R. 682 by
• Perez of El Paso, the following resolutions by Hannah Husserl, being referred to the committee on local

Bills: HJR1 , HJR2 , HB9 , HB22 , HB908 , HB1392 , HB195 , HB 13 , HB143 , HB135 , HJR1 , HJR2 , HB9 , HB22 , HB908 , HB1392

Keywords: constitutional amendment, property tax, ad valorem tax, tax exemption, tangible personal property, income-producing property, business personal property, equipment exemption, machinery, local government finance, school district revenue, county taxes, Texas Constitution, Article VIII, tax relief, commercial property, death tax, inheritance tax, estate tax, property transfer

Bills: H5159 , H5110 , H3900 , H5054 , H5034 , H4977 , S2939 , H4747 , S2942 , H4742 , H4698

Committee: Joint Joint Committee on Public Service

Keywords: retirement, teachers, service credit, superannuation, Massachusetts Teachers' Retirement System, Petersham, police employment, age requirement, public service, retirement benefits, retirement age, special police officers, Kingston, public safety, law enforcement, pre-employment examinations, disability retirement, record maintenance, Peabody, local government

Transcript Highlights:

• this mandatory on every county, to put it in the position that those decisions can be made at the local
• level. decisions can be made at the local level.

Bills: HB145 , HB311

Committees: House Tourism , House Economic Development and Tourism

Keywords: HB145, scrap tires, scrap tire disposal, illegal dumping, ADEM, Alabama Department of Environmental Management, environmental enforcement, Class 2 municipality, municipal court, local enforcement, delegation agreement, primacy, waste management, tire recycling, tire hauling, environmental quality act, misdemeanor penalties, Class A misdemeanor, Class B misdemeanor, Class C misdemeanor

Transcript Highlights:

• </c> focuses primarily on empowering local focuses primarily on empowering local school<00:32:38.880>
• </c> Department of Education to our local school boards, our local educators, parents, and the community
• school districts the hands of the local school districts the local<00:34:27.720><c> local</c><00:34:
• 28.280><c> Educators</c><00:34:29.280><c> not</c><00:34:29.839><c> the</c> local local Educators not
• the local local Educators not the commissioner<00:34:30.720><c> of</c> commissioner of commissioner of

Bills: HF6 , HF52 , HF53

Committee: House Education Finance

Keywords: education, literacy, science of reading, school performance, funding flexibility, innovation zones, equity and inclusion, HF52, New Germany, wastewater treatment, wastewater facility, sewer infrastructure, capital investment, bonding bill, state bonds, Public Facilities Authority, municipal infrastructure, water quality, sanitation, sewage treatment

Transcript Highlights:

• We also have to acknowledge and recognize the local unions that have partnered with us throughout the
• That's why the local partnership is so important in this.
• needs that's but also District specific needs that's why<00:59:01.599><c> the</c><00:59:01.760><c> local
• is so why the local partnership is so important<00:59:03.839><c> in</c><00:59:04.440><c> this</c><00
• So, in a previous role, I was chair of the academic and student affairs committee of a local university

Bills: HF6 , HF52 , HF53

Committee: Senate Education Finance

Keywords: education, literacy, science of reading, school performance, funding flexibility, innovation zones, equity and inclusion, HF52, New Germany, wastewater treatment, wastewater facility, sewer infrastructure, capital investment, bonding bill, state bonds, Public Facilities Authority, municipal infrastructure, water quality, sanitation, sewage treatment

Transcript Highlights:

• And if the locals don't use or accept the help, they have to reimburse them if something goes wrong.
• Members, this bill recognizes that Orleans has 46 local trial judges, which is way too many.
• That means the criminal and civil district courts are not merely serving local residents.
• It eliminates the local advertising requirement for an invitation to bid.
• This allows a local option. It changes from shall to may for advertising. They still can.

Bills: HR265 , HR266 , HR267 , HR268 , HR269 , HR270 , HR271 , HR272 , HR273 , HCR107 , HCR108 , HCR109 , HCR110 , HCR111 , HR257 , HR258 , HR259 , HR260 , HR261 , HR262 , HR263 , HCR105 , HCR106 , SCR30 , SB57 , SB157 , SB202 , SB237 , SB276 , SB450 , SB465 , SB501 , SB525 , HR3 , HR80 , HR197 , HR243 , SCR5 , SCR35 , HB4 , HB623 , HB944 , HB986 , HB1098 , HB1222 , SB34 , SB164 , SB172 , SB198 , SB208 , SB232 , SB281 , SB286 , SB317 , SB322 , SB334 , SB380 , SB385 , SB409 , SB417 , SB421 , SB430 , SB439 , SB447 , SB458 , SB510 , SB398 , HB646 , HR84 , HR188 , HR205 , SCR19 , SCR3 , SCR6 , SCR18 , SCR11 , SCR22 , SCR2 , SCR20 , SCR24 , HCR6 , HB301 , HB359 , HB657 , HB675 , HB680 , HB727 , HB302 , HB819 , HB1257 , HB1258 , SB8 , SB10 , SB11 , SB12 , SB13 , SB14 , SB16 , SB17 , SB18 , SB20 , SB21 , SB22 , SB40 , SB48 , SB55 , SB69 , SB75 , SB77 , SB78 , SB85 , SB102 , SB115 , SB133 , SB140 , SB148 , SB151 , SB165 , SB169 , SB170 , SB185 , SB197 , SB200 , SB217 , SB235 , SB278 , SB280 , SB291 , SB300 , SB303 , SB315 , SB324 , SB330 , SB411 , SB416 , SB420 , SB436 , SB438 , SB449 , SB455 , SB456 , SB477 , SB489 , SB521 , SB45 , SB58 , SB71 , SB81 , SB92 , SB100 , SB109 , SB141 , SB156 , SB181 , SB203 , SB204 , SB205 , SB207 , SB213 , SB214 , SB216 , SB229 , SB257 , SB274 , SB290 , SB304 , SB374 , SB379 , SB396 , SB410 , SB425 , SB427 , SB429 , SB479 , SB522 , HCR72 , HB633 , HB603 , HB940 , HB251 , HB775 , HB998 , HB1191 , HB625 , HB1255 , HB901 , HR20 , HR74 , HCR65 , HCR71 , HB284 , HB306 , HB341 , HB366 , HB393 , HB458 , HB577 , HB582 , HB605 , HB614 , HB733 , HB752 , HB773 , HB798 , HB911 , HB955 , HB996 , HB1035 , HB1069 , HB1113 , HB1140 , HB1180 , HB1240 , SB82 , SB89 , HB258 , HB842 , SB149 , SB382 , SB441

Keywords: Pineville High School, Lady Rebels, softball, LHSAA, Louisiana High School Athletic Association, Class 5A, state championship, high school sports, student athletes, commendation, resolution, athletics, girls softball, championship team, Pineville, school recognition, sportsmanship, coach Allison Frye, Louisiana legislature, House Resolution

Transcript Highlights:

• Referred to local and municipal affairs.
• Referred to local and municipal affairs.
• Referred to Local and Municipal Affairs.
• Referred to Local and Municipal Affairs.
• This is a local bill that sets up a local insurance program. It's not an insurance company.

Bills: SR113 , SR114 , SCR64 , SCR65 , SCR66 , SCR67 , SCR12 , HB59 , HB66 , HB79 , HB153 , HB165 , HB326 , HB387 , HB455 , HB513 , HB660 , HB719 , HB762 , HB802 , HB816 , HB833 , HB895 , HB950 , HB975 , HB1011 , HB1028 , HB1039 , HB1051 , HB1053 , HB1057 , HB1080 , HB1084 , HB1155 , HB1215 , HB1224 , HB1228 , HB1234 , HB1251 , HB1252 , HB1254 , HB1256 , HB221 , HCR11 , HCR27 , HCR28 , HCR32 , HCR49 , HCR50 , HCR60 , HCR64 , HCR66 , HCR67 , HCR68 , HCR78 , HCR81 , HCR58 , SB25 , SB250 , SB348 , SB444 , SB485 , HB22 , HB28 , HB33 , HB41 , HB47 , HB87 , HB115 , HB162 , HB195 , HB214 , HB217 , HB233 , HB283 , HB290 , HB316 , HB319 , HB324 , HB345 , HB362 , HB363 , HB368 , HB377 , HB380 , HB382 , HB386 , HB392 , HB406 , HB431 , HB441 , HB466 , HB503 , HB511 , HB514 , HB533 , HB559 , HB575 , HB590 , HB593 , HB618 , HB636 , HB655 , HB664 , HB685 , HB692 , HB707 , HB715 , HB732 , HB738 , HB741 , HB748 , HB776 , HB807 , HB822 , HB856 , HB860 , HB868 , HB887 , HB888 , HB896 , HB905 , HB908 , HB961 , HB980 , HB990 , HB992 , HB999 , HB1000 , HB1010 , HB1146 , HB1157 , HB1233 , HB1236 , HB1243 , SB29 , SB30 , SB32 , SB41 , SB42 , SB43 , SB47 , SB84 , SB93 , SB113 , SB192 , SB199 , SB219 , SB220 , SB221 , SB222 , SB241 , SB253 , SB255 , SB289 , SB292 , SB306 , SB314 , SB351 , SB399 , SB404 , SB424 , SCR9 , SB132 , SB35 , SB65 , SB135 , SB215 , SB246 , SB249 , SB269 , SB282 , SB296 , SB323 , SB363 , SB369 , SB474 , SB490 , SB492 , SB500 , HCR26 , HCR45 , HCR31 , HB238 , HB241 , HB242 , HB250 , HB260 , HB265 , HB275 , HB300 , HB320 , HB338 , HB339 , HB349 , HB379 , HB399 , HB427 , HB463 , HB464 , HB468 , HB545 , HB550 , HB551 , HB565 , HB588 , HB639 , HB725 , HB805 , HB808 , HB834 , HB847 , HB853 , HB858 , HB861 , HB883 , HB916 , HB937 , HB1012 , HB1027 , HB1044 , HB1054 , HB1091 , HB1117 , HB90 , HB127 , HB138 , HB150 , HB201 , HB268 , HB273 , HB285 , HB315 , HB354 , HB355 , HB360 , HB376 , HB445 , HB506 , HB606 , HB649 , HB665 , HB681 , HB721 , HB746 , HB757 , HB781 , HB835 , HB844 , HB857 , HB872 , HB886 , HB889 , HB892 , HB982 , HB987 , HB1037 , HB1068 , HB1072 , HB1078 , HB1085 , HB1132 , HB1137 , HB1167 , HB1174 , HB1232 , HB1238 , HB23 , HB136 , HB17 , HB21 , HB51 , HB55 , HB74 , HB106 , HB108 , HB133 , HB140 , HB159 , HB168 , HB215 , HB226 , HB263 , HB296 , HB299 , HB322 , HB364 , HB519 , HB535 , HB538 , HB568 , HB571 , HB622 , HB635 , HB676 , HB772 , HB784 , HB1006 , HB1018 , HB1043 , HB1070 , HB1134 , HB1237 , HB1239 , HB62 , HB193 , HB203 , HB210 , HB220 , HB228 , HB246 , HB420 , HB475 , HB486 , HB574 , HB584 , HB750 , HB813 , HB815 , HB826 , HB870 , HB949 , HB953 , HB1045 , HB1092 , HB1151 , HB1162 , HB1176 , HB1177 , HB1196 , HB1214 , HB1241 , HB36 , HB73 , HB119 , HB126 , HB129 , HB166 , HB211 , HB245 , HB271 , HB280 , HB337 , HB351 , HB677 , HB712 , HB723 , HB726 , HB728 , HB759

Keywords: condolence resolution, memorial resolution, sympathy, tribute, Martha Elizabeth Odom, Louisiana Senate, bereavement, obituary, student recognition, ballet, dance, softball, soccer, tennis, creative writing, theater, high school honors, Ascension Episcopal School, University of the South, Sewanee

Transcript Highlights:

• Law enforcement, courts, and local governments all have their own roles.
• Businesses donate to support their local communities.
• Sixty-six percent of donations to Main Street communities were from their own local businesses.
• They also indicated that... ...and keeping their tax dollars local.
• Third is to increase the local tax base by adding property to the tax rolls.

Summary: The committee met on July 15, 2026, but began without a quorum, so it could not adopt the previous minutes. Chair Jerry Pollett welcomed new member Senator Victoria Hunt and introduced new JLARC staff. The committee then heard a preliminary JLARC performance audit of DCYF’s Juvenile Rehabilitation programs. Auditors said overcrowding, staffing shortages, weak training, unreliable risk assessments, and uneven program access combine to create unsafe conditions and limit rehabilitation. They reported that about 74% of youth are in two large secure facilities, incidents rise as population rises, 47% of frontline staff leave within a year, current assessments are not valid for the population, and program offerings are tied more to facility location than individual need. JLARC made eight recommendations, including one to the legislature to address crowding and seven to DCYF on retention, training, incident procedures, validated assessments, program alignment, individualized programming, and better data. DCYF Secretary Ross Hunter agreed overcrowding is a major problem, said the agency would respond in detail later, and noted the department needs legislative help on staffing, pay, education, and program funding. Senators and representatives asked about JR-25, training adequacy, assessment validation, contraband, education access, and possible retaliation concerns, and JLARC staff and DCYF answered that the issues are interrelated and that a fuller agency response would come later. The committee next heard JLARC’s preliminary audit of Labor and Industries’ enforcement of farm worker labor laws. JLARC concluded that L&I generally meets timelines for health and safety inspections but not for wage-and-hour or retaliation complaints, largely because complaint volume exceeds staff capacity and delays occur before assignment to investigators. Auditors said recent agency changes and 2026 legislation may help, including added staff, screening processes, workload reorganization, the ability to prioritize complaints, a later start date for the 60-day wage complaint clock, and authority to expand some investigations to similarly affected workers. JLARC recommended that L&I report back in December 2026 and December 2027 on backlog reduction and implementation of the new law. L&I’s deputy policy director said the agency appreciates the report, is hiring additional investigators, and expects the new laws to substantially change how wage complaints are handled. Members asked for clarification on what counts as a wage complaint, the share of farm worker complaints, and how the new authority will work. JLARC then provided an update on the Department of Health’s strategic management plan for hospital data reporting, inspections, and complaints. Staff summarized prior recommendations and noted that House Bill 2577 clarified hospital inspection timing. DOH officials described a detailed plan with measurable milestones for improving inspection compliance, verifying accreditation standards, expanding complaint forms into more languages, addressing language-access barriers, and seeking long-term funding for adverse event reporting and financial data reporting. DOH said acute care inspection compliance had risen from 28% to 61% and projected further increases through 2028, while also working on staffing, a new licensing system, and public reporting tools. Committee members praised the specificity of the plan but raised concerns about the long timeline for language access and whether hospitals should do more outreach as part of their community health assessments. After lunch, the committee began the 2026 tax preference performance reviews preliminary report. JLARC staff introduced the first three reviews, starting with the Main Street tax credit and program. Auditors said the preference appears to have met the legislature’s broad goal of increasing Main Street communities and businesses overall, though results vary by community. They reported that Main Street communities grew from 9 in 2005 to 40 in 2025, business counts in those communities rose overall, and donations and tax credits have remained high, with many local businesses donating to support their own downtowns. The committee then moved into the rest of the tax preference review presentation, with additional reports to follow later in the meeting.

Transcript Highlights:

• Law enforcement, courts, and local governments all have their own roles.
• Businesses donate to support their local communities.
• Sixty-six percent of donations to Main Street communities were from their own local businesses.
• They also indicated that... ...and keeping their tax dollars local.
• Third is to increase the local tax base by adding property to the tax rolls.

Summary: The committee met on July 15, 2026, but initially lacked a quorum, so it could not adopt prior minutes. Chair Jerry Pollett welcomed new member Senator Victoria Hunt and new JLARC staff, and noted national recognition for recent JLARC reports. The meeting then moved into a series of preliminary audit presentations and an agency strategic management update, with committee members asking questions after each item. JLARC presented a preliminary audit of DCYF’s Juvenile Rehabilitation programs. Staff concluded that crowding, staffing shortages, weak risk assessments, and inconsistent programming combine to create unsafe conditions. The report found that most youth are housed in two large secure facilities operating near or above capacity, incidents rise as population rises, 47% of frontline staff leave within a year, current assessment tools are not valid for the population, and program access depends more on facility than individual need. JLARC made one recommendation to the legislature to address crowding and seven to DCYF, including improving retention, training, incident response procedures, validated assessments, program alignment, and data quality. DCYF Secretary Ross Hunter said the agency agreed overcrowding is a serious problem, described ongoing efforts to improve staffing and safety, and said a detailed response would be provided later. Committee members raised concerns about education access, retaliation against staff or youth who participated in the audit, and whether JR-25 has helped or worsened conditions. JLARC then presented a preliminary audit of Labor and Industries’ enforcement of farm worker labor laws. The audit found that L&I generally meets inspection timelines for health and safety complaints, but not for wage and hour or retaliation complaints, where delays are driven largely by time before assignment to an investigator. Staff said complaint volume exceeds capacity, though the agency has added staff, created screening processes, and reorganized workloads, and 2026 legislation now allows prioritization of complaints and broader investigations. JLARC recommended that L&I report back in December 2026 and December 2027 on backlog reduction and implementation of the new law. An L&I representative said the agency is hiring additional staff and will provide a formal response later. The committee also received a JLARC overview and Department of Health strategic management plan update on hospital data reporting, inspections, complaints, and adverse event reporting. DOH reported measurable progress on inspection compliance, new staffing and licensing systems, translated complaint forms, and plans for future work on language access, adverse event reporting, and financial data dashboards. After lunch, JLARC began its 2026 tax preference performance reviews. The first review covered the Main Street tax credit, which JLARC said has helped increase the number of Main Street communities and businesses, with positive growth near designated districts; JLARC recommended continuing the preference and improving business-count data. The second review covered the equitable access to credit program, which JLARC said appears to support underserved communities by funding loans through CDFIs; JLARC recommended continuing the preference beyond its 2027 expiration. The committee began questions on the program mechanics and the role of the Community Reinvestment Act, and the presentation was still underway when the transcript ended.

Bills: HB97 , HB455 , HB97 , HB455

Committee: House State Government

Keywords: absentee ballot, voting, elections, voter registration, electoral process, defective affidavit, voting rights, HB455, Clarke County, coroner, coroner's office, county commission, local act, local legislation, mileage reimbursement, county vehicle, office expenses, operating expenses, retroactive ratification, remedial and curative

Transcript Highlights:

• Thank you. essentially to prevent local entities, local government entities from essentially imposing
• So this bill will tie the hands of local governments and local communities.
• And on the issue of cost, we elect our local community leaders to represent us locally.
• And on the issue of cost, we elect our local community leaders to represent us locally.
• and local regulations.

Bills: S0558 , S1294 , S1468 , S1474 , S1682 , S1628

Committee: Senate Environment and Natural Resources

Keywords: stormwater systems, environmental standards, municipal infrastructure, engineering certifications, local compliance, Florida Department of Transportation, biosolids, agronomic rate, land application, environmental protection, Florida statutes, nutrient management, recordkeeping, farming, compost products, wastewater treatment, environment, sewage disposal, pollution control, reporting requirements

Transcript Highlights:

• It will allow for local governing bodies to coordinate resources during any occasion that poses a threat

Bills: SB68 , SB68

Committee: House Urban and Rural Development

Keywords: emergency management, mutual aid, disaster response, local government, political subdivision, public safety, public health, emergency services, first responders, intergovernmental agreements, reciprocal aid, emergency preparedness, local emergency management organization, governing body, liability immunity, Alabama Code 31-9-9, Alabama Code 31-9-11, tribal agreements, federally recognized Indian tribes, state emergency management plan

Transcript Highlights:

• Instead, we're going to say that local governing authorities can add $100 apiece to an election commission
• So this is an authorization, as it stands, for local governing authorities to supplement the pay to election
• We moved the effective date for all of our local elections.
• “One about 10 years ago, maybe, we moved the effective date for all of our local elections.

Bills: SR86 , SB491 , HB205 , HB210 , HB228 , HB813 , HB1045 , HB1177

Committee: Senate Senate & Governmental Affairs

Keywords: Senate rules, Louisiana Senate, Senate Chamber, smart glasses, recording eyewear, audio recording, video recording, wearable technology, covert recording, legislative security, media access, chamber decorum, Senate President, internal rules, public access, lobbyists, official journal, public notices, competitive bid, Louisiana legislation

Transcript Highlights:

• House Bill 1039 by Representative Desotel provides for local sales and use tax audit procedures.
• What this bill is about, it's about fairness and transparency and consistency on how our local sales
• What this bill is about, it's about fairness and transparency and consistency on how our local sales
• We have out-of-state firms that are coming into our locals and saying, you know, we'll do your audits
• I might have that wrong, with Louisiana Uniform Local Sales Tax Board, and Renee Ellender Robbery with

Bills: HB1039 , SB423 , SB436

Committee: House Ways & Means

Keywords: local sales tax, local use tax, sales and use tax, tax audit, local collector, tax collector, prescriptive period, prescription waiver, interest suspension, delinquency penalties, estimated assessment, arbitrary assessment, certified mail notice, audit notice, taxpayer rights, installment agreement, Louisiana tax law, Title 47, revenue collection, tax administration