---
urn: urn:us-la:rs:36:459
citation: "R.S. 36:459"
status: active
breadcrumb: "Title 36 › Chapter 10"
acts_citations:
  - { year: 1976, number: 513, section: 1, effective_date: null, role: enactment }
  - { year: 1977, number: 83, section: 1, effective_date: 1977-06-22, role: amendment }
  - { year: 1981, number: 873, section: 1, effective_date: 1981-09-11, role: amendment }
  - { year: 1988, number: 535, section: 2, effective_date: 1988-07-08, role: amendment }
  - { year: 1995, number: 1188, section: 3, effective_date: 1995-06-29, role: amendment }
  - { year: 1997, number: 658, section: 1, effective_date: 1997-07-07, role: amendment }
  - { year: 1997, number: 1370, section: 4, effective_date: 1997-10-01, role: amendment }
  - { year: 1999, number: 568, section: 1, effective_date: 1999-06-30, role: amendment }
  - { year: 2003, number: 73, section: 2, effective_date: 2003-07-01, role: amendment }
  - { year: 2010, number: 573, section: 2, effective_date: 2010-07-01, role: amendment }
  - { year: 2012, number: 811, section: 11, effective_date: 2012-07-01, role: amendment }
  - { year: 2012, number: 811, section: 17, effective_date: 2012-07-01, role: amendment }
  - { year: 2017, number: 274, section: 1, effective_date: 2017-06-16, role: amendment }
  - { year: 2022, number: 623, section: 4, effective_date: 2022-07-01, role: amendment }
---

# Transfer of agencies or their powers to Department of Revenue

A. The Louisiana Sales and Use Tax Commission for Remote Sellers is placed within the Department of Revenue and shall exercise and perform its powers, duties, functions, and responsibilities in accordance with the provisions of R.S. 36:801.1. The secretary and the Department of Revenue shall in no way interfere with, review, or change the decisions or operations of the agency so placed.

B. Public administrators for all parishes appointed pursuant to R.S. 9:1581 (R.S. 9:1581 et seq. and other provisions of Title 9 of the Louisiana Revised Statutes of 1950 that apply to such administrators) shall be transferred to and hereafter shall be within the Department of Revenue, as provided in R.S. 36:802.

C. The Department of Revenue (R.S. 47:1501 et seq. and other provisions of Title 47 of the Louisiana Revised Statutes of 1950 applicable to the former department) is hereby abolished and its powers, duties, functions, and responsibilities are transferred to the secretary of the Department of Revenue and hereafter shall be exercised and performed as provided in (R.S. 36:921 et seq.).

D. The Louisiana Tax Free Shopping Commission (R.S. 51:1301 et seq.) is placed within the Department of Revenue and shall exercise and perform its powers, duties, functions, and responsibilities as provided for agencies transferred in accordance with the provisions of R.S. 36:802, except that the agency shall appoint its own director and assistant director.

E. The office of alcoholic beverage control is hereby abolished and its powers, duties, functions, employees, and responsibilities are transferred to the office of alcohol and tobacco control, Department of Revenue, as provided in R.S. 36:921 et seq.

F.(1) The division of charitable gaming control, office of state police, Department of Public Safety and Corrections, is hereby abolished.

(2) Except as otherwise provided in this Subsection, the powers, duties, functions, responsibilities, programs, and operations of the division of charitable gaming control, office of state police, Department of Public Safety and Corrections, are hereby transferred to the office of charitable gaming, Department of Revenue, as provided in R.S. 36:921 et seq.

(3) Employees of the division of charitable gaming control, office of state police, Department of Public Safety and Corrections, who are commissioned law enforcement officers, shall not be transferred under the provisions of R.S. 36:927, but shall remain with the office of state police, Department of Public Safety and Corrections. Notwithstanding the provisions of R.S. 36:927, the transfer of all other employees from the division of charitable gaming control, office of state police, Department of Public Safety and Corrections, to the office of charitable gaming, Department of Revenue, shall be at the discretion of the secretary of the Department of Revenue. All employees transferred from the division of charitable gaming control, office of state police, Department of Public Safety and Corrections, to the office of charitable gaming, Department of Revenue, shall insofar as practicable and necessary continue to perform duties heretofore assigned, subject to applicable state civil service laws, rules, and regulations.

G. The Uniform Electronic Local Return and Remittance Advisory Committee (R.S. 47:337.23) is placed within the Department of Revenue and shall exercise and perform its powers, duties, functions, and responsibilities as provided for agencies transferred in accordance with the provisions of R.S. 36:901.