reglab/housing_qa huggingface dataset:
LA Rev Stat § 47:1438 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1438. Date judgment becomes final

RS 1438 - Date judgment becomes final  For the purposes of this Title, the date on which a decision or judgment of the board becomes final shall be determined as provided in this Section. The decision or judgment of the board shall become final in either of the following circumstances:  (1) Upon the expiration of the time allowed for filing a motion for review, if no such motion has been duly filed within such time.  (2) If a motion for review of a judgment of the board by the applicable appellate court is timely filed with the board, the judgment of the board or subsequent judgment of the appellate court shall become final in the same manner, and at the same time, as provided for in civil matters under the Code of Civil Procedure.  Acts 2014, No. 198, §1, eff. July 1, 2014; Acts 2015, No. 210, §1, eff. June 23, 2015.
LA Rev Stat § 47:1451 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1451. Waiver of penalties

RS 1451 - Waiver of penalties NOTE: §1451 eff. until Jan 1, 2021. See Acts 2020, No. 348.  Except as otherwise provided by law, whenever the state collector determines to waive or remit the whole or any part of the penalty provided for failure to file any return at the time it became due, the collector's determination shall be submitted to the board for review. If the board finds that the penalty may properly be waived or remitted pursuant to applicable law, it shall approve the action of the collector. Otherwise the board shall reject the proposal to waive or remit, and it shall then be mandatory upon the collector to assess and collect the penalty. Nothing in this Section shall be construed to expand the jurisdiction of the board to reconsider or review a waiver of penalties or any other discretionary functions of a local collector. NOTE: §1451 eff. Jan. 1, 2021. See Acts 2020, No. 348.  A. Except as otherwise provided by law, whenever authorized by R.S. 47:1603 or any other provision of law, the state collector may waive or remit the whole or any part of any penalty provided for taxes administered by the state collector.  B. Nothing in this Section shall be construed to expand the jurisdiction of the board to reconsider or review a waiver of penalties or any other discretionary functions of a local collector.  C. Nothing in this Section shall be construed to expand the jurisdiction of the board to reconsider or review the state collector's discretionary functions related to penalties, including the denial of the waiver of any penalty due, provided that nothing in this Section shall constrain the board's jurisdiction in a matter pursuant to R.S. 47:1431 concerning whether a penalty is actually due under the relevant facts and applicable law.  Acts 2014, No. 640, §2, eff. June 12, 2014; Acts 2020, No. 348, §1, eff. Jan. 1, 2021.
LA Rev Stat § 47:1471 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1471. Repealed by Acts 2014, No. 329, §2, eff. July 1, 2014.

RS 1471 - Repealed by Acts 2014, No. 329, §2, eff. July 1, 2014.
LA Rev Stat § 47:1481 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1481. Authority of board to receive and consider claims against the state

RS 1481 - Authority of board to receive and consider claims against the state  A. Any person who has a claim against the state of Louisiana for money erroneously paid into the State Treasury, or for any other claim, may present such claim to the Board of Tax Appeals, in such form and together with such proofs as the Board of Tax Appeals may require by its rules and regulations. The board shall duly examine into the justice, merits and correctness of each such claim presented to it, and shall officially pass thereon.  B. For purposes of this Part, except when the context clearly indicates otherwise, the terms defined in this Section shall have the following meanings:  (1) "Current collections" shall first mean any current collections of the particular tax at issue, and then current collections of any taxes collected pursuant to Chapters 1, 2, 2-A, 2-B, or 5 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950, as amended.  (2) "Department" shall mean the Department of Revenue.  (3) "Secretary" shall mean the secretary of the Department of Revenue.  C. The board and the secretary may enter into an agreement to allow filing of claims against the state with the department on forms prescribed by the secretary. Any claim filed with the department pursuant to this Subsection shall be deemed a filing with the board for the purposes of this Part as of the date the claim is filed with the secretary. Nothing in this Subsection shall restrict or limit any other remedy available to a claimant under any other applicable law.  Acts 2019, No. 367, §1, eff. June 18, 2019.
LA Rev Stat § 47:1482 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1482. Authority of board to conduct investigations

RS 1482 - Authority of board to conduct investigations  The board is authorized to make such examination and investigation as it may deem necessary to determine the correctness of any claim presented; and for that purpose, the board is authorized to employ any expert accountant or clerical assistants that might be necessary. The board may appoint an agent to conduct any investigation, in Louisiana or elsewhere, that may be found necessary in discovering the facts in connection with any claim. The board is authorized to require the claimant to present for the board's inspection all books, papers, documents, receipts, etc., that may have a bearing upon the true facts in connection with any claim presented; and the burden of proof shall always rest with the person presenting any claim against the state for any purpose whatsoever. The board is further authorized to call upon any department or official of the state government or any institution thereof or any citizen to make available to the board any and all information, documents, receipts and papers that will aid it in discovering the correctness and justice of any demand or claim that might be presented to it against the State of Louisiana.
LA Rev Stat § 47:1484 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1484. Satisfaction of claims

RS 1484 - Satisfaction of claims   A. At each regular session of the legislature, an amount shall be appropriated, except as provided in Subsections B and C of this Section, for the purpose of paying any and all claims that might be approved in accordance with the provisions of this Part, and which may be drawn against for the purpose of paying claims that might be duly approved by the Board of Tax Appeals.  B. With the consent of the parties involved, final rulings or judgments of the Board of Tax Appeals concerning the overpayment of severance taxes may be additionally satisfied as provided in R.S. 47:1621.1.  C.(1) When the Board of Tax Appeals has approved a claim against the state for erroneous payments of corporate franchise tax, and the claim is not paid pursuant to Subsection A of this Section within one year of the date the board's approval of the claim becomes final, the secretary of the Department of Revenue and the claimant may agree that the payment of the claim may be taken as an offset against state corporate income or franchise tax liability of the claimant.  (2) Up to twenty-five percent of the total claim approved by the board shall be allowed as an offset in each of the four taxable years immediately following the agreement of the parties to the offset. For each taxable year in which an offset authorized by this Subsection is taken, the amount of the offset shall not exceed the amount of the state corporate income or franchise tax liability against which the offset is taken after application of all income or corporation franchise tax credits. The secretary shall authorize an extension of time not to exceed two years within which an offset may be taken if payment of the amount of the total claim approved is not satisfied after four years.  (3) A party for which the secretary has authorized an offset pursuant to this Subsection may transfer the offset to a member of the party's affiliated group included in the federal consolidated return filed under the Internal Revenue Code. Any offset transferred to a member of the federal consolidated group shall be allowed only as an offset against the same taxes and shall be subject to the same limitations provided in Paragraph (2) of this Subsection. The transfer shall be in accordance with the procedures set forth by rule or on forms or instructions provided by the secretary.  (4) No offset authorized pursuant to this Subsection may be taken prior to July 1, 2017.  Acts 1989, 2nd Ex. Sess., No. 15, §2, eff. July 24, 1989; Acts 2016, No. 335, §1, eff. June 5, 2016.
LA Rev Stat § 47:1485 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1485. Legislature not to consider claims not first presented to board

RS 1485 - Legislature not to consider claims not first presented to board  The legislature shall not approve or consider any claim against the state for money erroneously paid into the state treasury, unless the same shall have been first presented to and considered by the Board of Tax Appeals and its report thereon filed with said claim or demand against the state.
LA Rev Stat § 47:1486 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1486. No appeal from action of board

RS 1486 - No appeal from action of board An action of the board rejecting or refusing to approve any claim under this Part may not be appealed to the courts. However, nothing contained in this Part shall deny a claimant whose claim has been rejected by the board the right to sue on the claim in a court of proper jurisdiction when such cause of action is otherwise allowed by law. Acts 2014, No. 198, §1, eff. July 1, 2014.
LA Rev Stat § 47:1501 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1501. Definitions

RS 1501 - Definitions A. The terms "collector," "collector of revenue," "secretary," or "secretary of revenue," when used in this Title, mean the secretary of the Department of Revenue for the state of Louisiana. B. The term "Subtitle" means and includes all the Chapters in Subtitle II of this Title 47 and any other Title of the Louisiana Revised Statutes of 1950 except the provisions of Chapter 1 of Subtitle IV of Title 47 of the Louisiana Revised Statutes of 1950 and estate taxes for the assessment, collection, administration, and enforcement of taxes, fees, licenses, penalties, and interest due the state of Louisiana which have been delegated to the Department of Revenue. C. If any provision of this Chapter is found to be in conflict with the provisions of Chapter 1 of Subtitle IV of Title 47 of the Louisiana Revised Statutes of 1950, the provisions of Chapter 1 of Subtitle IV of said Title 47 shall prevail. Amended by Acts 1952 No. 142, §1; Acts 1980, No. 141, §1, eff. July 1, 1980; Acts 1984, No. 387, §1, eff. July 6, 1984; Acts 1997, No. 658, §2.
LA Rev Stat § 47:1502 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1502. Administration by collector

RS 1502 - Administration by collector  The collector shall collect and enforce the collection of all taxes, penalties, interest and other charges that may be due under the provisions of Sub-title II of this Title and administer the legislative mandates therein contained. To that end, the collector is vested with all the power and authority conferred by this Title, except such as is specifically conferred upon other officials.
LA Rev Stat § 47:1503 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1503. Powers of authorized representatives of collector

RS 1503 - Powers of authorized representatives of collector  Any duly authorized representative of the collector, when acting under his authority and direction, shall have the same power as is conferred upon the collector by this Sub-title.
LA Rev Stat § 47:1504 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1504. Organization of Department of Revenue

RS 1504 - Organization of Department of Revenue  The collector shall cause to be formulated, and shall prescribe, a definite plan of organization of the Department of Revenue and its procedures to provide for the most effective execution of the purposes of this Sub-title. This plan shall include such elements as unified and systematic procedures, definite allocation of functions to the divisions and other component parts of the department, proper housing and layout of quarters to facilitate supervision, effective routing and flow of work, and coordination of staff efforts in carrying out the procedures prescribed. The collector shall cause to be prepared standard practice instructions for the guidance of all concerned in the operation of the prescribed system, and for placing the prescribed procedures into effect and fitting them to the plan of organization established in accordance with law.
LA Rev Stat § 47:1504.1 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1504.1. Criminal history information; access to federal tax information

RS 1504.1 - Criminal history information; access to federal tax information  The Department of Revenue is authorized to perform criminal history records checks of current and prospective employees, contractors, and subcontractors in accordance with the procedures provided in R.S. 15:587.5. Pursuant to this authorization and to implement the requirements of R.S. 15:587.5, the secretary shall promulgate rules and regulations with regard to this matter.  Acts 2017, No. 147, §6, eff. June 12, 2017.
LA Rev Stat § 47:1505 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1505. Collector's bond

RS 1505 - Collector's bond  The collector shall give bond in favor of the governor of the state, or his successor in office, in the sum of seventy-five thousand dollars ($75,000.00), conditioned on the faithful performance of the duties imposed on him by this Sub-title. The premium on this bond shall be paid out of the appropriation made for the expenses of the department of revenue. The bond shall be approved by the governor, and shall be filed in the office of the state auditor.
LA Rev Stat § 47:1506 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1506. Collector's records

RS 1506 - Collector's records  The collector shall keep a record of all his official acts and shall preserve copies of all rules, decisions and orders made by him. He shall also keep an accurate record showing the name of remitter, amount and type of all taxes paid to him, reports filed with him, and such other records as are necessary to the proper administration and execution of this Sub-title.
LA Rev Stat § 47:1506.1 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1506.1. Microfilm or microfiche records; electronic digitized records

RS 1506.1 - Microfilm or microfiche records; electronic digitized records A. Permission is hereby given to the secretary of the Department of Revenue to use microfilm, microfiche, or electronic data storage in the recordation, filing, and preservation of all records, forms, and documents referred to in R.S. 47:1506, in order to conserve storage space where the use of such microfilm, microfiche, or electronic data storage is not otherwise prohibited by law. B. Such microfilm, microfiche, or electronic copy shall be deemed to be an original record for all purposes, and shall be admissible in evidence in all courts or administrative agencies. A facsimile, exemplification, or certified copy thereof shall, for all purposes, be deemed to be a transcript, exemplification, or certified copy of the original. Added by Acts 1972, No. 68, §1; Acts 1987, No. 6, §1, eff. May 20, 1987; Acts 1992, No. 1033, §1, eff. July 13, 1992; Acts 1997, No. 658, §2; Acts 2001, No. 1032, §15.
LA Rev Stat § 47:1507 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1507. Authentication of secretary's records; fees for searching for documents

RS 1507 - Authentication of secretary's records; fees for searching for documents  A. Authentication. Copies of any rule, decision, or order of the secretary, and of any paper or report filed in any office maintained by him in the administration of this Subtitle, may be authenticated under his signature, and when so authenticated, shall be evidence in all courts of this state, with the same force and weight as the originals thereof. For authenticating any such copy, the secretary may charge a fee not to exceed twenty-five dollars.  B. Fees for searching for tax returns. In any case where the taxpayer requests or authorizes the release of copies of any previously filed tax returns or any other document subject to the provisions of R.S. 47:1508, the secretary is authorized to charge a fee, regardless of whether or not the information is located. The fee associated with searching for any return or document shall not exceed fifteen dollars for each year or period requested. For a certified copy of a return or other document, the search fee for each year or tax period requested shall not exceed twenty-five dollars.  C. The secretary shall establish by rules and regulations promulgated pursuant to the Administrative Procedure Act, a reasonable fee schedule to collect fees for authenticating a copy of any document in its records as a true copy, and to collect fees and costs associated with searching for tax returns and correspondence. The fee schedule may be modified by rule or regulation as deemed necessary by the secretary.  D. Money received by the secretary from all fees imposed pursuant to this Section shall be deposited immediately upon receipt into the state treasury and, after compliance with the requirements of Article VII, Section 9(B) of the Constitution of Louisiana relative to the Bond Security and Redemption Fund, shall be designated as self-generated revenues of the Department of Revenue.  Amended by Acts 2015, No. 130, §1, eff. July 1, 2015.
LA Rev Stat § 47:1508.1 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1508.1. Unauthorized disclosure of information

RS 1508.1 - Unauthorized disclosure of information A. Any officer, employee, or agent or any former officer, employee, or agent of the state of Louisiana or of any political subdivision of the state who unlawfully discloses any information obtained from a return of a taxpayer or records and files of the secretary of the Department of Revenue, contrary to the provisions of R.S. 47:1508, shall be guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than ten thousand dollars or be imprisoned for not more than two years, or both. B. Nothing contained in this Section shall be construed to prevent such persons from disclosing a return of a taxpayer or the records of the secretary as authorized by law in any Board of Tax Appeals or other judicial proceeding in which the state or any political subdivision thereof is a party. Added by Acts 1976, No. 88, §1. Amended by Acts 1979, No. 587, §1; Acts 1997, No. 658, §2; Acts 2014, No. 198, §1, eff. July 1, 2014.
LA Rev Stat § 47:1509 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1509. Publication of tax information

RS 1509 - Publication of tax information  The collector may prepare and publish materials and memoranda concerning Louisiana tax matters as he deems will be of public interest, and may make nominal charges for such materials to defray the costs involved in such preparation and publication.
LA Rev Stat § 47:1510 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1510. Preservation of returns and reports

RS 1510 - Preservation of returns and reports  A. All returns and reports filed with the Department of Revenue pursuant to the provisions of this Title, except as otherwise provided for in this Section, may be destroyed by order of the secretary after five years from the last day of December of the year in which the tax to which the records pertain became due, but not less than one year after the receipt of the last payment of tax to which such records pertain. B. Subsection A of this Section shall not apply to internally generated reports used for the processing of tax information. The secretary shall have the authority to establish procedures for the destruction of these reports. Amended by Acts 1982, No. 212, §1; Acts 1997, No. 658, §2.
LA Rev Stat § 47:1511 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1511. Power to make rules and regulations

RS 1511 - Power to make rules and regulations In addition to specific authority granted to the secretary elsewhere, the secretary is authorized to prescribe rules and regulations to carry out the purposes of this Title and the purposes of any other statutes or provisions included under the secretary's authority. These rules and regulations shall be promulgated pursuant to the provisions of the Administrative Procedure Act and will have the full force and effect of law. Amended by Acts 1958, No. 168, §1; Acts 2003, No. 39, §1, eff. May 23, 2003.
LA Rev Stat § 47:1512 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1512. Power to employ counsel; attorney fees

RS 1512 - Power to employ counsel; attorney fees A. The collector is authorized to employ private counsel to assist in the collection of any taxes, penalties, or interest due under this Title, or to represent him in any proceeding under this Title. The private counsel employed by the collector in accordance with this Section may be paid reasonable attorney fees and reasonable expenses out of current collections of the particular tax at issue, not to exceed ten percent of the taxes, penalties, and interest at issue. B. If any taxes, penalties, or interest due under this Title are referred to an attorney for collection of a delinquent account after the assessment has become final, an additional charge for attorney fees, in the amount of ten percent of the taxes, penalties, and interest due, shall be paid by the taxpayer. Acts 2009, No. 493, §2, eff. July 10, 2009.
LA Rev Stat § 47:1513 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1513. Power to administer oaths

RS 1513 - Power to administer oaths  The collector or his authorized representatives may take the oath of any person signing any application, deposition, statement or report required by the provisions of this Sub-title, or administer such other oaths as may be necessary for the purpose of enforcing and administering the provisions of this Sub-title; provided however, that any form, affidavit or oath required by the Department of Revenue in connection with the issuance of a motor vehicle license plate may be signed before any revenue deputy or notary public, at the option of the person applying for said license plate.  Amended by Acts 1968, No. 558, §1.