Present Constitution in Article VII, Section 3(A) of this Constitution provides that the legislature shall prohibit the issuance of process to restrain the collection of any tax and shall provide a complete and adequate remedy for the prompt recovery of illegal tax paid by a taxpayer.

Proposed Constitutional Amendment retains the present constitution and provides that the remedies required by Article VII, Section 3(A) of this Constitution shall extend to any unconstitutional tax paid by a taxpayer.

Proposed Constitutional Amendment continues the Board of Tax Appeals, subject to change by law enacted by two-thirds of the elected members of each house of the legislature, and gives the Board jurisdiction over all matters related to state and local taxes or fees or other claims against the state provided by Chapter 17 of Title 47 of the Louisiana Revised Statutes of 1950 as amended, subject to change by law.

Proposed Constitutional Amendment provides that the legislature may extend the jurisdiction of the Board of Tax Appeals by law enacted by a two-thirds vote of the elected members of each house of the legislature to matters concerning the constitutionality of taxes, fees, or other matters related to the Board's jurisdiction which jurisdiction may be concurrent with the district courts.