Could Louisiana's Revenue Department charge more than its costs for tax classes?

Plain-English summary

Louisiana's Department of Revenue taught tax classes for government agencies and associations and asked if it could charge more than its actual expenses. In Opinion 03-0084, the Attorney General said no under its existing statutory authority. He read La. R.S. 47:1509 as allowing a nominal charge approximating the cost of preparation and materials, not a fee above the class's expenses.

The AG said the department had to use judgment in identifying the actual costs it could include. He also pointed to a constitutional rule requiring a two-thirds legislative vote for a new state-agency fee or an increase, and said the department could create a class fee through the Legislature.

Currency note

This opinion was issued in 2003. Subsequent statutory amendments, court decisions, or later AG opinions may have changed the analysis. Treat this page as historical context, not current legal advice. Verify current law before relying on any specific rule, deadline, or remedy mentioned here.

What the opinion meant at issuance

Revenue Department staff

The opinion limited the department's then-existing charge to approximate preparation and materials costs. It rejected a fee exceeding expenses and identified a legislative route for a new fee.

Class participants and agencies

The opinion treated the tax classes as a public service, with existing charges tied to approximate costs. It did not specify a dollar amount for any class.

Common questions

Q: Could the department earn a surplus from these class fees?
A: The AG said no under the cited statute: the charge could not exceed class expenses and was to approximate preparation and materials costs.

Q: Could the department include preparation work in the charge?
A: Yes. The opinion said preparation and materials could be included at approximate cost, using sound judgment about actual expenses.

Q: Could it set a different fee with legislative approval?
A: The AG said a new fee or increase required a two-thirds legislative vote under the constitutional provision he cited.

Background and statutory framework

The letter interpreted La. R.S. 47:1509's authority to make nominal charges for materials used in preparing tax information. It also cited Article 7, Section 2.1 of the Louisiana Constitution on legislative approval for new or increased state-agency fees. The first-page issue date is incomplete in the source extract, so the exact date is blank.

Citations and references

Authorities in the opinion: La. R.S. 47:1509; Louisiana Constitution Article 7, Section 2.1; Civil Code Article 9.

Source

• Landing page: https://www.ag.state.la.us/Opinions
• Original PDF: https://www.ag.state.la.us/Opinion/Download/03-0084

Original opinion text

Best-effort transcription from a scanned PDF. Minor errors may remain — the linked PDF is authoritative.

DEPARTMENT OF JUSTICE
One American Place
301 Main Street, Suite 600
CIVIL DIVISION
P.O. Box 94005
BATON ROUGE
TEL.: (225) 342-7013
FAX: (225) 342-2090
RICHARD P. IEYOUB
70804-9005
ATTORNEY (3ENERAL

0 1 2003
Opinion Number 03-0084

109 State - Employees & Departments La. R.S. 47:1509
Article 7, Section 2.1 of Louisiana Constitution

Ms. Cynthia Bridges, Secretary Department of Revenue may only charge an amount equal
Department of Revenue
to the approximate cost of the materials and preparation for
classes it provides to various agencies and associations P.O. Box 66258 regarding tax matters.
Baton Rouge, LA 70896

Dear Secretary Bridges:

As outlined in your request, you question if the Department of Revenue may charge a fee that exceeds its actual expenses for classes it provides to various governmental agencies and associations regarding taxes. If not, you question what it may charge for its preparation and materials used for the classes.

It is our opinion that you may not charge a fee that exceeds your expenses for the class.
As noted in your request, La. R.S. 47:1509 authorizes you to make nominal charges for materials used to defray the cost involved with the preparation and publication of materials concerning Louisiana’s tax matters. We believe that this statute is quite clear and therefore, it should be applied as written.1 Nominal is defined in Meriam-Webster’s Collegiate Dictionary, Tenth Edition, as of, being, or relating to a designated or theoretical size that may vary from the actual: approximate.

Thus, the Department may charge an amount equal to the approximate cost of the preparation and materials used for the class. You question if there are limitations on what is considered an actual cost. Certainly there are limitations and you must use sound discretion and judgment to identify those limitations. Just as our office provides legal opinions and advice to other agencies at no cost, the Department of Revenue provides a public service to the citizens of the State of Louisiana.

We also note that Article 7, Section 2.1 of the Louisiana Constitution provides that any new or any increase to an existing fee or civil fine assessed by any agency of the state must be enacted by a 2/3 vote of the legislature. The Department may, therefore, create a fee for these classes through the legislature.

Civil Code Article 9

Page 2

Opinion Number 03-0084
¯ Ms. Cynthia Bridges, Secretary
Department of Revenue
Page - 2-

If you have further questions or comments, please contact our office.

With kindest regards,

Yours very truly,

RICHARD P. IEYOUB
Attorney General

TINA VICARI GRANT
Assistant Attorney General
RPI/TVG/dam