Senate Bill No. 196 of the 2026 Regular Session, which has passed the Louisiana House of Representatives, is headed back for Senate acceptance of minor amendments and will soon be headed to the Governor for signing. 

The Bill extends the deadlines to appeal an assessment of taxes at both the state and parish level from sixty (60) to ninety (90) days. The Bill also extends the timeline for appealing the denial of a refund claim by the Department from sixty (60) to ninety (90).  

It should be noted that the Bill does not impact the timelines related to the appeal of the denial of refund claims involving the parishes as set forth in La. R.S 47:337.81.