---
type: "Bill"
title: "TAX: Authorizes the Louisiana Tax Commission to order the refund of statutory impositions declared invalid (EN SEE FISC NOTE LF RV See Note)"
description: "TAX: Authorizes the Louisiana Tax Commission to order the refund of statutory impositions declared invalid (EN SEE FISC NOTE LF RV See Note)"
jurisdiction: "us/states/la"
legislature: "Louisiana Legislature"
session: "2020"
identifier: "HB 736"
citation: "Louisiana HB 736 (2020)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Gary Carter"]
version_count: 9
action_count: 19
vote_count: 3
first_action: "2020-03-31"
last_action: "2020-06-12"
source: "openstates"
source_identifier: "ocd-bill/9464a2c5-04b5-44f9-afe3-651230ece082"
source_url: "http://www.legis.la.gov/Legis/BillInfo.aspx?i=238647"
source_hash: "7955a91d3f777f07ef6db3d1f65ec961a260674bdde8126da13ddb6ffce11882"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-la"]
---

# Louisiana HB 736 (2020) — TAX: Authorizes the Louisiana Tax Commission to order the refund of statutory impositions declared invalid (EN SEE FISC NOTE LF RV See Note)

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **HB736 Original** (filed) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1167724)
2. **HB736 Act 297** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1182374)
3. **HB736 Engrossed** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1169187)
4. **HB736 Reengrossed** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1172874)
5. **House Committee Amendment, #1409, W&M, Draft** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1168857)
6. **House Committee Amendment, #1433, W&M, Adopted** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1169170)
7. **House Floor Legislative Bureau Amendment, #1019, Horton, Adopted** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1169457)
8. **Senate Committee Amendment, #1878, R&F, Adopted** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1174947)
9. **HB736 Enrolled** (enrolled) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1178448)

## Votes

- FINAL PASSAGE (#47) — **91–0** (pass) · lower
- CONCUR IN SENATE AMENDMENTS (#660) — **97–0** (pass) · lower
- FINAL PASSAGE (#374) — **37–0** (pass) · upper

## Sponsors

- Gary Carter — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2020-06-12** Effective date: 06/12/2020.
- **2020-06-12** Signed by the Governor. Becomes Act No. 297. `executive-signature`
- **2020-06-02** Sent to the Governor for executive approval. `executive-receipt`
- **2020-06-01** Signed by the President of the Senate.
- **2020-06-01** Enrolled and signed by the Speaker of the House.
- **2020-05-31** Read by title, roll called, yeas 97, nays 0, Senate amendments concurred in.
- **2020-05-27** Scheduled for concurrence on 05/31/20.
- **2020-05-27** Received from the Senate with amendments.
- **2020-05-26** The amended bill was read by title, passed by a vote of 37 yeas and 0 nays, and ordered returned to the House. Motion to reconsider tabled. `passage`
- **2020-05-22** Reported without Legislative Bureau amendments. Read by title and passed to third reading and final passage.
- **2020-05-21** Rules suspended. Reported with amendments. Rules suspended. Committee amendments read and adopted. Read by title and referred to the Legislative Bureau.
- **2020-05-18** Read second time by title and referred to the Committee on Revenue and Fiscal Affairs. `referral-committee`
- **2020-05-15** Received in the Senate. Rules suspended. Read first time by title and placed on the Calendar for a second reading.
- **2020-05-15** Read third time by title, amended, roll called on final passage, yeas 91, nays 0. Finally passed, title adopted, ordered to the Senate. `passage`
- **2020-05-13** Scheduled for floor debate on 05/15/20.
- **2020-05-13** Read by title, amended, ordered engrossed, passed to 3rd reading.
- **2020-05-07** Reported with amendments (10-0).
- **2020-05-04** Read by title, under the rules, referred to the Committee on Ways and Means. `referral-committee`
- **2020-03-31** Read by title. Lies over under the rules.

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/9464a2c5-04b5-44f9-afe3-651230ece082`. Confidence: reported (aggregated from official Louisiana legislature records).