reglab/statecodes huggingface dataset:
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:872. Prohibition against delivery sales

RS 47:872 - Prohibition against delivery sales
No person who is engaged in the business of selling or distributing cigarettes may ship or transport, or cause to be shipped or transported, cigarettes to any consumer in the state. The provisions of this Section shall apply regardless of whether the person engaged in the business of selling or distributing cigarettes is located within or outside of the state.
Acts 2003, No. 1128, §1, eff. July 2, 2003; Acts 2013, No. 221, §3.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:876. Collection of taxes

RS 47:876 - Collection of taxes
A. Each person placing a purchase order for a delivery sale shall remit to the secretary all taxes imposed by this state with respect to such delivery sale, except that such collection and remission shall not be required to the extent such person has obtained proof, in the form of the presence of applicable tax stamps or otherwise, that such taxes already have been paid to the state.
B. In addition to the obligations to pay any taxes, as provided in Subsection A of this Section, the person placing a purchase order for delivery sale shall also be obligated to pay any interest, costs, and attorney fees incurred in obtaining payment of the taxes imposed by this state as well as any penalties assessed under this Chapter.
Acts 2003, No. 1128, §1, eff. July 2, 2003; Acts 2013, No. 221, §3.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:877. Penalties

RS 47:877 - Penalties
A. Except as otherwise provided in this Section, a first violation of any provision of R.S. 47:872 shall be punishable by a fine of one thousand dollars or five times the retail value of the cigarettes involved, whichever is greater. A second or subsequent violation of R.S. 47:872 shall be punishable by a fine of five thousand dollars or five times the retail value of the cigarettes involved, whichever is greater.
B. Any person who knowingly violates any provision of R.S. 47:872, shall for each such offense be fined ten thousand dollars or five times the retail value of the cigarettes involved, whichever is greater, or imprisoned not more than five years, or both.
C. Any cigarettes sold or attempted to be sold in a delivery sale shall be forfeited to the state and destroyed.
Acts 2003, No. 1128, §1, eff. July 2, 2003; Acts 2013, No. 221, §3.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:878. Enforcement

RS 47:878 - Enforcement
The attorney general or the commissioner of the Louisiana Office of Alcohol and Tobacco Control, or either agency's designee, or any person who holds a valid permit under 26 U.S.C. 5712, may bring an action in the appropriate court in this state to prevent or restrain violations of this Chapter by any person or any person controlling such person.
Acts 2003, No. 1128, §1, eff. July 2, 2003; Acts 2013, No. 221, §3.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:881. Repealed by Acts 1993, No. 203, §2, eff. Feb. 1, 1997.

CHAPTER 9. SOFT DRINKS TAX
§§881-907. Repealed by Acts 1993, No. 203, §2, eff. Feb. 1, 1997.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:908. Parish or municipal excise tax prohibited; but license tax permitted

RS 47:908 - Parish or municipal excise tax prohibited; but license tax permitted
No parish, municipality or other political subdivision of this state shall have authority to impose, assess or collect any excise tax on soft drinks and syrups. This Section shall not be construed to prevent any parish, municipality or other political subdivision from imposing license taxes for the privilege of engaging in the sale of such articles, but such license tax shall not exceed the amount of the tax herein imposed for state purposes.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1001. Imposition of tax

RS 47:1001 - Imposition of tax
Every person owning or operating, or owning and operating, any public utility in this state as defined in this Part, shall, in addition to all other taxes and licenses levied and assessed in this state, pay a license tax, for the privilege of engaging in such business in this state, of two per centum (2%) of the gross receipts from its intrastate business.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1002. Nature of tax; exclusions from tax

RS 47:1002 - Nature of tax; exclusions from tax
This Part levies, in addition to other taxes and licenses levied in this state, a license tax on every person owning or operating or owning and operating a public utility, as herein defined, for the privilege of engaging in such business carried on wholly in this state, and not a part of interstate commerce. This tax is not intended to be a tax for the privilege of engaging in interstate commerce, nor is it intended to be a tax on the business of interstate commerce nor is it intended to be a tax having any relation to interstate or foreign business or commerce in which any such person, firm, association or corporation may be engaged in addition to its business in this state.
The provisions of this Part and the taxes collectible hereunder shall not apply to or be levied against gross receipts derived from any business or operations conducted on navigable waters of the United States.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1004. Businesses partly taxable

RS 47:1004 - Businesses partly taxable
The provisions of this Part shall apply to any person who is or may be engaged in any business, a portion of which is covered by or included in the various classes of business defined in R.S. 47:1003; but only upon the gross receipts derived from that portion of the business which is covered by or included in and not exempted by R.S. 47:1003 shall be subject to tax.
Amended by Acts 1964, No. 300, §2.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1006. Reports and payment of tax

RS 47:1006 - Reports and payment of tax
A. Reports by public utilities. On or before the twentieth day of each month, every person engaged in the business of owning or operating, or owning and operating any public utility, except a motor freight line as hereinafter provided, shall file with the secretary a report, on forms prescribed by the secretary, signed by some authorized person, showing the amount of its gross receipts from the operation of its business in this state during the preceding month. On or before thirty days after the close of each calendar quarter, every person engaged in the business of owning, or operating, or owning and operating a motor freight line, whose gross revenues for the previous fiscal year as certified by the secretary of the Department of Revenue, did not exceed five million dollars, shall file with the secretary a report, on forms prescribed by the secretary, signed by some authorized person, showing the amount of its gross receipts from the operation of its business in this state during the preceding calendar quarter.
B. Reports by persons making payments to public utility. The collector may require reports to cover any transaction during the same period, similar to those provided for in Subsection A of this Section, of any person who has paid any sum to any such public utility for any service.
C. Payment of tax. Every such person who is required to submit a report, as provided in Subsection A of this Section, shall accompany the report by a remittance to the collector in lawful money of the United States, by certified check, or by any other means as may be authorized by the collector, of the amount of taxes herein levied and shown to be due by the report; that is, two per centum of the gross receipts of such business during the period covered by the report. Failure to timely file said report and accompany same with a remittance of the tax shown due shall cause said tax to become delinquent.
Amended by Acts 1966, No. 270, §2; Acts 1986, No. 690, §1, eff. for months beginning after June 30, 1986; Acts 1997, No. 658, §2; Acts 2001, No. 1032, §15.
{{NOTE: SEE ACTS 1986, NO. 690, §2.}}
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1007. Audit of reports and records by collector

RS 47:1007 - Audit of reports and records by collector
The collector may audit and revise any reports filed under this Part and assess additional taxes when found to be due, the collection of which shall be enforced in accordance with the applicable provisions of Chapter 18, Sub-title II of this Title. The collector is also specifically authorized to examine at all reasonable hours, the books, records, and other documents of all persons from whom any tax under this Part is due and owing or as to which the tax is levied in order to determine and provide for a correct check and ascertainment of the amount due the state.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1008. Certain acts declared misdemeanors; penalties; venue

RS 47:1008 - Certain acts declared misdemeanors; penalties; venue
It is unlawful for any person who is required to file a report or pay any tax by this Part or any regulation issued under its authority, or any officer or agent of any such person:
(1) To fail, neglect, or refuse to keep such books of accounts and records as necessary to clearly show the gross receipts on which a tax is levied; or
(2) To fail, neglect, or refuse to file any such report with the collector at the time and in the form required; or
(3) To make any false statement in any said report; or
(4) To make any false representation to the collector as to any public utility as to which a tax is levied by this Part.
Any person violating any provision of this Section shall be fined not to exceed five hundred dollars or imprisoned for not more than six months, or both.
Any corporation violating this Section, in addition to other penalties herein provided for, shall be subject to a penalty, not to exceed five hundred dollars ($500.00) for each violation, the exact amount of which penalty is to be fixed by the court and recovered for the state at the suit of the district attorney.
The venue of prosecutions and suits under this Section shall be the parish where the report was made or tax computed by the taxpayer, and as to corporations not maintaining their records in this state, such suits shall be brought at the domicile of their agent for service.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1010. Disposition of collections

RS 47:1010 - Disposition of collections
Immediately upon receipt, the secretary shall remit to the state treasurer all taxes, together with all interest and penalties applicable thereto, collected and the state treasurer shall place the same to the credit of the state general fund.
Amended by Acts 1972, Ex.Sess., No. 11, §2; Acts 1986, No. 690, §1, eff. for months beginning after June 30, 1986; Acts 1997, No. 1126, §1, eff. July 1, 1997.
{{NOTE: SEE ACTS 1986, NO. 690, §2.}}
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1031. Imposition of tax

RS 47:1031 - Imposition of tax
Every corporation, domestic or foreign, engaged in the business of transporting natural gas by pipeline in this state, shall, in addition to all other taxes and licenses levied and assessed in this state, pay an additional annual franchise tax for exercising its franchises or charters or the continuance of its franchises or charters in this state, equal to one percent of the gross receipts from the operation of its franchises or charters in this state. This tax shall apply to any corporation engaging in the business of transporting natural gas by pipeline for hire, sale, or use.
Acts 1994, No. 35, §1, eff. July 1, 1994; Acts 1998, No. 3, §1, eff. June 4, 1998.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1032. Definitions

RS 47:1032 - Definitions
For the purposes of this Part the following words shall have the meaning ascribed to them in this Section unless the content clearly intends otherwise:
(1) "Cost of gas purchased for resale" shall mean the actual purchase price paid for the gas that is being resold and shall include third-party transportation charges.
(2) "Gross receipts" shall mean the total amount of billings for services rendered, and shall include all receipts from business beginning and ending within this state, and a proportion, based upon the proportion of mileage within this state to the entire mileage over which such business is done, of receipts on all business passing through, into, or out of this state, whether same be from the actual operation of such business or from a source incidental to such business. For the purposes of determining gross receipts, the cost of gas purchased for resale is deductible. Nonoperating (nonutility) revenues such as dividend and interest income, tax refunds, merchandising, and rentals from land, buildings, other nonutility property and storage revenues are not to be included in taxable gross receipts.
(3) "Mileage" shall mean the sum total of the actual linear miles, as classified or defined by the Federal Regulatory Commission as transmission lines and reported for the prior year.
Acts 1994, No. 35, §1, eff. July 1, 1994.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1033. Gross receipts; interstate business

RS 47:1033 - Gross receipts; interstate business
A. As to business passing through, into or out of this state, the gross receipts of any such corporation exercising its franchises or charters in this state, for the purpose of this Subchapter, shall be determined as provided in Subsection B of this Section.
B. The gross receipts of such corporation over the whole extent of the mileage over which such business is done, within, through and without the state, shall be divided by the total number of miles over which such business is done to ascertain the average gross receipts per mile, and the gross receipts in this state shall be taken to be the average gross receipts per mile, multiplied by the number of miles over which such business is done in this state. For the purposes of determining gross receipts, the cost of gas purchased for resale is deductible.
Acts 1994, No. 35, §1, eff. July 1, 1994.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1034. Gross receipts; transportation for own use

RS 47:1034 - Gross receipts; transportation for own use
Whenever the transportation of natural gas by pipeline is by the owner for its own use, the gross receipts from such business shall be deemed and held to be the cost of the natural gas transported delivered at the point of use, as determined from the books and records of the owner, subject to the ratio provisions of R.S. 47:1032. When there are no actual receipts upon which to base the tax, the base will be the cost of the natural gas delivered at the point of use as determined from the books and records of the owner or the average of the monthly spot market price of gas fuels delivered into the pipelines in Louisiana as reported by the Natural Gas Clearing House.
Acts 1994, No. 35, §1, eff. July 1, 1994; Acts 2001, No. 1032, §15.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1035. Due dates and delinquent dates

RS 47:1035 - Due dates and delinquent dates
All taxes levied by this Part shall be due on or before the last day of the month following the last day of the quarter annual period, and shall become delinquent after this date and from such time shall be subject to the addition of interest, penalties, and costs as provided in Chapter 18, Subtitle II of this Title.
Acts 1986, No. 628, §1, eff. July 6, 1986.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1036. Reports and payment of tax

RS 47:1036 - Reports and payment of tax
A. Reports by taxpayers. On or before the last day of the month after each quarter annual period ending on September thirtieth, June thirtieth, March thirty-first, and December thirty-first, every corporation, domestic or foreign, engaged in the business of transporting natural gas by pipeline for hire, sale, or use, shall file with the secretary a report on forms prescribed by the secretary, duly sworn to by some authorized person, showing the amount of its gross receipts from the operation of its business in this state, during the quarter annual period hereinabove set forth.
B. Reports by persons making payments to transporters of natural gas. The collector shall have authority to require reports to cover any transaction during the same period, similar to those provided for in Sub-section A of this Section from any person, firm, association or corporation who has paid any sum to any such corporation to which this Part applies and which is engaged in the business of transporting natural gas by pipe line for hire, sale or use.
C. Payment of tax. Every such corporation which is required to submit a report as provided by Sub-section A of this Section, shall accompany the report by a remittance to the collector in lawful money of the United States, by certified check, or by any other means as may be authorized by said collector, of the amount of the tax herein levied and shown to be due by said report; that is, one per centum (1%) of the gross receipts of such business during the period covered by such report.
Acts 1986, No. 628, §1, eff. July 6, 1986.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1037. Examination of records and revision of reports by collector of revenue

RS 47:1037 - Examination of records and revision of reports by collector of revenue
For the purpose of enforcing the collection of the taxes levied by this Part the collector is specifically authorized to examine at all reasonable hours, the books, records, and other documents of all corporations from which any tax under this Part is due and owing or as to which the tax is levied, in order to determine and provide for a correct check and ascertainment of the amount due the state. The collector is further authorized to audit and revise any report filed under this Part and to assess additional taxes when shown to be due, the collection of which shall be enforced in accordance with the applicable provisions of Chapter 18, Sub-title II of this Title.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1038. Certain acts declared misdemeanors; penalties; venue

RS 47:1038 - Certain acts declared misdemeanors; penalties; venue
It is unlawful for any corporation which is required to file a report or to pay any tax by this Part or by any regulation issued under its authority, or for any officer or agent of any such corporation:
(1) To fail, neglect, or refuse to keep such books of account and records as necessary to clearly show the gross receipts on which a tax is levied by this subchapter; or
(2) To fail, neglect or refuse to file any such report with the collector at the time and in the form required; or
(3) To make any false statement in any said report; or
(4) To make any false representation to the collector as to any corporation as to which a tax is levied by this Part.
Any person violating any provision of this Section shall be fined not more than five hundred dollars, or imprisoned for not more than six months, or both.
Any corporation violating this Section, in addition to other penalties herein provided for, shall be subject to a penalty not to exceed five hundred dollars for each violation, the exact amount of which penalty is to be fixed by the court and recovered for the state at the suit of the district attorney.
The venue of prosecutions and suits under this Section shall be the parish where the report was made or tax computed by the corporation, and as to corporations not maintaining their records in this state, such suits shall be brought at the domicile of their agent for service.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1040. Disposition of collections

RS 47:1040 - Disposition of collections
The secretary shall make remittance to the state treasurer, immediately upon receipt, of all taxes, together with all interest and penalties applicable thereto, collected by the treasurer, and the treasurer shall place the same in a special account, which shall be used for the state hospital board and for payment of old age assistance and other social security benefits, to be apportioned by the governor.
Acts 1986, No. 628, §1, eff. July 6, 1986; Acts 1997, No. 1126, §1, eff. July 1, 1997.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1062. §§1062 to 1072 Repealed by Acts 1973, Ex.Sess., No. 9, §1, eff. Jan. 1, 1974.

RS 47:1062 - §§1062 to 1072 Repealed by Acts 1973, Ex.Sess., No. 9, §1, eff. Jan. 1, 1974.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1151. §§1151-1160 Repealed by Acts 1973, Ex.Sess., No. 10, §1, eff. Jan. 1, 1974.

RS 47:1151 - §§1151-1160 Repealed by Acts 1973, Ex.Sess., No. 10, §1, eff. Jan. 1, 1974.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1401. Creation of Board of Tax Appeals

RS 47:1401 - Creation of Board of Tax Appeals
In order to provide effect to the provisions of Article V, Section 35 and Article VII, Section 3(A) of the Constitution of Louisiana, a board that will hear and decide, at a minimum of expense to the taxpayer, questions of law and fact arising from disputes or controversies between a taxpayer and any collector of the state of Louisiana or its political subdivisions in the enforcement of any tax, excise, license, permit or any other tax, fee, penalty, receipt or other law administered by a collector, and to exercise other jurisdiction as provided by law, including jurisdiction as provided for in the Uniform Local Sales Tax Code, the Board of Tax Appeals, hereinafter referred to as the "board", is created as an independent agency for the purposes of this Chapter. The Local Tax Division is created as an independent agency and authority within the board for the purposes of exercising jurisdiction over disputes involving local collectors.
Acts 2014, No. 640, §2, eff. June 12, 2014; Acts 2015, No. 210, §1, eff. June 23, 2015; Acts 2018, No. 143, §1, eff. May 11, 2018; Acts 2020, No. 278, §1, eff. July 1, 2020.
NOTE: See Acts 2015, No. 210, §4, re: retroactivity of certain provisions.
NOTE: See Acts 2014, No. 198 and Acts 2016, No. 335, §2
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1404. Employees of the board

RS 47:1404 - Employees of the board
The board shall appoint as its principal assistant a secretary-clerk who shall be custodian of its files and records, and one private secretary who may also be the stenographer-reporter for the board. The board shall also appoint any other employees necessary for the performance of the functions herein delegated. The board shall fix the salaries of the secretary-clerk, stenographer-reporter and other employees.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1405. Retention of records and property by the board

RS 47:1405 - Retention of records and property by the board
All books, papers, records, moneys and other property, heretofore used or possessed by the board as heretofore existing, shall be retained by that board as it is created and continued herein.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1406. Expenditures

RS 47:1406 - Expenditures
The board is authorized to make such expenditures (including expenditures for personal services and for law books, books of reference and periodicals), as may be necessary to efficiently execute the functions vested in the board. All expenditures of the board shall be allowed and paid, out of any monies appropriated for the purposes of the board. The board's self-generated revenue from local cases filed with the board pursuant to the provisions of the Uniform Local Sales Tax Code shall be expended exclusively for the purposes of its Local Tax Division, and may be retained by the board and carried forward for such purposes.
Amended by Acts 1950, No. 58, §1; Acts 2014, No. 640, §2, eff. June 12, 2014.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1407. Jurisdiction of the board

RS 47:1407 - Jurisdiction of the board
The jurisdiction of the board shall extend to the following:
(1) All matters relating to appeals for the redetermination of assessments, the determination of overpayments, payment under protest petitions, or other matters within its jurisdiction, as provided in R.S. 47:1431 through 1438 or other applicable law.
(2) All matters relating to the waiver of penalties, as provided in R.S. 47:1451.
(3)(a) All matters related to state or local taxes or fees.
(b) All other jurisdiction otherwise provided by law, including jurisdiction concerning ad valorem taxes pursuant to Subtitle III of this Title, rules to cease business, ordinary collection suits, summary tax proceedings, rules to seek uniformity of interpretation of common sales and use tax law or local sales and use tax law, as provided in R.S. 47:337.101(A)(2), and petitions concerning the validity of a collector's rules, regulations, or private letter rulings, as provided in R.S. 47:337.102.
(4) All matters relating to claims against the state, as provided in R.S. 47:1481 through 1486.
(5) Incidental demands authorized by law in any action pending before the board in the same manner as in a district court pursuant to Code of Civil Procedure Article 1031.
(6) All matters relating to appeals of administrative hearings, assessments, and refund denials by the Louisiana Sales and Use Tax Commission for Remote Sellers.
(7) A petition for declaratory judgment or other action relating to any state or local tax or fee, concerning taxing districts and related proceeds, or relating to contracts related to tax matters; and including disputes related to the constitutionality of a law or ordinance or validity of a regulation concerning any related matter or concerning any state or local tax or fee.
Amended by Acts 1950, No. 316, §16; Acts 2014, No. 198, §1, eff. July 1, 2014; Acts 2014, No. 640, §2, eff. June 12, 2014; Acts 2015, No. 210, §1, eff. June 23, 2015; Acts 2017, No. 274, §2, eff. June 16, 2017; Acts 2019, No. 360, §1; Acts 2019, No. 365, §1, eff. Nov. 18, 2019; Acts 2020, No. 278, §1, eff. July 1, 2020; Acts 2021, No. 343, §1, eff. Jan. 1, 2022.
NOTE: See Acts 2019, No. 360, re: applicability.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1409. Witness fees and mileage

RS 47:1409 - Witness fees and mileage
Any person summoned or whose deposition is taken shall receive the same fees and mileage as would be allowed in a civil action pending in the district courts and the expense thereof shall be paid by the person summoning such witness or causing the deposition to be taken. These expenses may be assessed as costs by the board.
Acts 2014, No. 198, §1, eff. July 1, 2014.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1410. Findings of fact, decisions, and opinions

RS 47:1410 - Findings of fact, decisions, and opinions
A. The board shall, in each case heard by it, or in any matter referred to it by the collector or in each case submitted to it upon stipulations of agreement and fact, issue written findings of fact and conclusions of law and make and file a written decision or judgment thereon.
B.(1) The board may, in its discretion, issue written reasons in addition to its decision or judgment.
(2) Upon the request of any party, the board shall issue written reasons in addition to its judgment in a case.
(3) Any additional written reasons issued pursuant to this Subsection shall be published on the board's website.
Acts 2014, No. 640, §2, eff. June 12, 2014.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1411. Documents to be served by registered mail

RS 47:1411 - Documents to be served by registered mail
All papers or documents filed with the board which are required by law to be served upon opposing party or which because of a prayer contained therein, are asked to be served upon the opposing party or any counsel of record representing the taxpayer, or upon the collector or his counsel of record, may be served by registered mail, return receipt requested, and such service shall be valid for all purposes under this Chapter.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1413. Rules and regulations

RS 47:1413 - Rules and regulations
A. In all other matters regarding the conduct of its hearings, the board may prescribe and promulgate rules and regulations not inconsistent with law or the provisions of this Chapter. Upon promulgation, the rules and regulations shall be binding upon parties litigant in any cause over which the jurisdiction of this board shall extend.
B. Rules related to the establishment of fees chargeable for filings and for services rendered by the board shall be subject to review, suspension, or veto pursuant to R.S. 49:966, 967, 969, and 970.
C. The rules and regulations of the board shall be annually reviewed, and may be revised as necessary to provide relative to a prompt adjudication of cases filed against local collectors.
D. By rule promulgated pursuant to this Section, the board may require that in any notice regarding a right to an appeal to the board, the collector shall include any certified or registered mail tracking number for the notice as well as the board's contact information, in a form specified by the board. The failure to include this information shall not extend the time within which any party may file an appeal with the board.
E. Notwithstanding any other provision of law to the contrary, the board may issue orders in the same manner as a district court in the exercise of its jurisdiction or to effectuate its jurisdiction under this Chapter. Any standing orders generally applicable to all cases, including those related to the timeliness and methods of filing, shall be published on the board's website.
Amended by Acts 1950, No. 58, §1; Acts 2014, No. 640, §2, eff. June 12, 2014; Acts 2015, No. 210, §1, eff. June 23, 2015.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1414. Persons authorized to appear before the board

RS 47:1414 - Persons authorized to appear before the board
A. Any individual taxpayer or other contestant in a proceeding before the board may appear and act for himself or for a partnership of which he is a member and a taxpayer corporation may be represented by a bona fide officer of the corporation, upon presentation of adequate identification to the board, in any proceedings to which the jurisdiction of the board shall extend.
B. Attorneys at law, duly qualified and registered under the laws of the state, shall be entitled to represent any taxpayer or other contestant in any matter to which the jurisdiction of the board shall extend, provided that the board may, in its discretion, permit attorneys at law, duly qualified and registered under the laws of the several states or the District of Columbia to represent any taxpayer or other contestant in any matter to which the board's jurisdiction shall extend, in the same manner as such attorneys are permitted to practice in the courts of Louisiana.
C. Certified public accountants duly qualified and licensed under the laws of the state shall be entitled to represent any taxpayer or other contestant in any matter to which the jurisdiction of the board shall extend, provided that the board may, in its discretion, permit certified public accountants, duly qualified and licensed under the laws of the several states or the District of Columbia to represent any taxpayer or other contestant in any matter to which the board's jurisdiction shall extend, in the same manner as such certified public accountants are permitted to practice in Louisiana.
D. Enrolled agents duly qualified and licensed by the U.S. Department of the Treasury to represent taxpayers before all administrative levels of the Internal Revenue Service may represent any taxpayer or other contestant in any matter to which the jurisdiction of the board shall extend.
E. A local collector may be represented by any designated employee of the local collector.
Acts 1988, No. 227, §1; Acts 2001, No. 717, §1; Acts 2014, No. 198, §1, eff. July 1, 2014; Acts 2014, No. 640, §2, eff. June 12, 2014.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1415. Records open to public inspection

RS 47:1415 - Records open to public inspection
All pleadings and evidence, documentary or otherwise, including the transcript of the stenographic report of the hearings held before the board in any matter to which its jurisdiction shall extend, shall be public records, open to the inspection of the public; except that after the decision of the board in any proceeding has become final, the board may, upon motion of the taxpayer or other contestant or the collector, permit the withdrawal by the party entitled thereto of originals of books, documents, records, models, diagrams and other exhibits, introduced in evidence before the board; or the board may, on its own motion, make such other disposition thereof as it deems advisable.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1416. Stenographic reports of hearings

RS 47:1416 - Stenographic reports of hearings
The board shall, upon the request of any party to a matter before it or may upon its own motion, order that the hearing before it shall be reported by a stenographer, or be otherwise recorded and transcribed pursuant to regulation or rule of the board, and the expense thereof shall be paid by the board out of the appropriation for the board. The board may contract for the report of such proceedings or designate the reporter of the board to report such proceedings. The board may supply copies of the transcript of the proceedings to anyone requesting the same and may fix the fee for purchasing such copies.
Acts 2014, No. 198, §1, eff. July 1, 2014.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1417. Recusal; board members

RS 47:1417 - Recusal; board members
A. In accordance with the provisions of the Code of Civil Procedure, a board member may voluntarily recuse himself and withdraw from any proceeding in which he cannot accord a fair and impartial hearing or consideration.
B.(1) Any party may also request the recusal of a board member by filing a motion for recusal promptly upon learning of the basis for the disqualification, stating with particularity the grounds upon which it is claimed that a fair and impartial hearing cannot be accorded.
(2) The issue shall be determined promptly by the remaining board members in accordance with the rules of the Code of Civil Procedure concerning the recusal of district judges.
C.(1) Upon the entry of an order of recusal concerning a board member or members, the remaining board members may hear and decide the case, or the chairman may assign the case to be heard in accordance with R.S. 47:1403(B)(2), and the board member acting as hearing judge shall render the judgment of the board.
(2) If all board members are recused, the chairman shall promptly notify the chief justice of the Louisiana Supreme Court, who shall appoint a retired judge to adjudicate the case as a hearing judge ad hoc for the board and to render the judgment of the board in the matter. For purposes of this Subsection, any person who has held office as a judge pursuant to Article V, Section 22 of the Constitution of Louisiana may be appointed. The retired judge shall be compensated pursuant to R.S. 11:1384 as for a district court from funds available to the board, and these expenses may be assessed as costs.
(3) Upon entry of an order of recusal concerning the board member presiding over a case in the Local Tax Division, the case shall be reassigned to be heard in accordance with Paragraph (2) of this Subsection, or, upon a joint motion of all parties it may either be heard pursuant to Paragraph (1) of this Subsection or be transferred to the district court of proper venue.
D. Notwithstanding any provision of law to the contrary, including Chapter 15 of Title 42 of the Louisiana Revised Statutes of 1950, as amended, if any member of the board is recused from a case pursuant to this Section, he may continue to serve as a member of the board while the remainder of the board adjudicates a taxpayer's appeal or claim, but the board member shall have no participation or involvement in any case in which he is recused.
Acts 2014, No. 640, §2, eff. June 12, 2014.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1431. Filing of petition

RS 47:1431 - Filing of petition
A. Whenever a taxpayer is aggrieved by an assessment made by a state collector, or by a state collector's action or failure to act on a claim for refund or credit of an overpayment, such taxpayer may appeal to the board for a redetermination of the assessment or a determination of the alleged overpayment, by filing a petition with the board within the respective periods set forth in R.S. 47:1565, 1566, 1625, or other applicable law.
B. If a taxpayer has complied with the provisions of R.S. 47:337.63, 1576, or 2134, the taxpayer may file a payment under protest petition with the board within the respective periods set forth therein.
C. If a taxpayer disputes an assessment made by a local collector, or a local collector's action or failure to act on a claim for a refund or credit of an overpayment, the taxpayer may appeal to the board for a redetermination of the assessment or a determination of the alleged overpayment, by filing a petition with the board as provided in R.S. 47:337.51, 337.53, or 337.81.
D.(1) In compliance with the provisions of Chapter 2 of Title VI of Book II of the Code of Civil Procedure or other applicable law, an aggrieved party may petition the board concerning a matter authorized pursuant to R.S. 47:1407(7).
(2) Repealed by Acts 2021, No. 343, §2, eff. Jan. 1, 2022.
E.(1) Any collector, taxpayer, or other aggrieved party may file a petition or pleading with the board concerning any matter provided for pursuant to R.S. 47:1407(3) or other applicable law, including a rule for bond or other security as provided by law.
(2) The Louisiana Uniform Local Sales Tax Board may file an action for uniformity pursuant to R.S. 47:337.101 in the same manner as a local collector.
(3) The provisions of Subtitle III of this Title concerning district courts shall apply to the board and its Local Tax Division in the same manner as for a district court.
F.(1) If a relevant party is aggrieved by an action of a parish ad valorem tax collector, assessor, or the Louisiana Tax Commission, and that action is appealable to the board, the aggrieved party may file a petition with the board in accordance with the provisions of R.S. 47:1998 or 2132, or other applicable law.
(2) Intervention by and joinder of the relevant assessor shall be permitted or required as provided by law.
(3) Nothing in this Subsection shall authorize actions concerning the conduct of tax sales, the nullification of tax sales, or contesting the seizure of movables for collection.
(4) An aggrieved taxpayer may file a petition with the board in accordance with the provisions of R.S. 47:1856 or 1857.
Acts 2014, No. 640, §2, eff. June 12, 2014; Acts 2016, No. 335, §1, eff. June 5, 2016; Acts 2019, No. 365, §1, eff. Nov. 18, 2019; Acts 2020, No. 278, §1, eff. July 1, 2020; Acts 2021, No. 343, §§1, 2, eff. Jan. 1, 2022; Acts 2023, No. 284, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1432. Notice; hearing; decision

RS 47:1432 - Notice; hearing; decision
A. The taxpayer, the collector, and other parties to proceedings pursuant to this Chapter shall be afforded notice and opportunity to be heard in each proceeding for the redetermination of an assessment, the consideration of a payment under protest petition, the determination of an overpayment, or the consideration of any other matter to be tried, heard, or considered pursuant to the provisions of this Chapter. A decision or judgment in these matters shall be made as quickly as practicable.
B. An action filed pursuant to this Part shall be deemed in any court of Louisiana to be a suit pending in a court of this state for the purposes of Code of Civil Procedure Article 531.
C. Except upon the joint motion of all parties, the board shall not consolidate a case against a local collector with a case against a state collector or with a case against one or more other local collectors; however, nothing in this Part shall prevent the board, upon the joint motion of all parties and when in the interest of justice and efficiency, from ordering a consolidated hearing for the adjudication of pending cases, provided that each party's own counsel or qualified representative and witnesses may appear and present its case, and provided that the board shall render a separate judgment for any case brought against a local collector, even when such case is considered in a joint hearing together with another case or cases.
D. Repealed by Acts 2021, No. 343, §2, eff. Jan. 1, 2022.
Acts 2014, No. 640, §2, eff. June 12, 2014; Acts 2016, No. 335, §1, eff. June 5, 2016; Acts 2019, No. 365, §2, eff. Nov. 18, 2019; Acts 2021, No. 343, §§1, 2, eff. Jan. 1, 2022; Acts 2022, No. 429, §1, eff. June 15, 2022.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1433. Publication of opinions and decisions

RS 47:1433 - Publication of opinions and decisions
The board shall provide for the publication of such of its reports, opinions and decisions or judgments as are of public interest, in such form as it may deem best adapted for public convenience and use, and such authorized publication shall be competent evidence of the reports of the board for purposes of all courts of the state, without any further proof or authentication thereof. The board's internal deliberations concerning a pending matter shall be considered judicial proceedings for the purposes of R.S. 42:17(B).
Acts 2014, No. 198, §1, eff. July 1, 2014.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1435. Jurisdiction of courts to review decisions of the board

RS 47:1435 - Jurisdiction of courts to review decisions of the board
A. Except as provided in Article V, Section 5(D) of the Constitution of Louisiana, the courts of appeal shall have exclusive jurisdiction to review the decisions or judgments of the board, and the judgment of any such court shall be subject to further review in accordance with the law relating to civil matters.
B. The court of appeal where a case would be appealable pursuant to R.S. 47:1436 may exercise supervisory jurisdiction over the case pending before the board in the same manner as provided for in a civil matter pending in a district court within its circuit. The supreme court may exercise supervisory jurisdiction over the board in all of its cases, in the same manner as provided for in civil matters.
C. Upon such review, the courts shall have the power to affirm or, if the decision or judgment of the board is not in accordance with law or is manifestly erroneous on the facts considering the record as a whole, to modify, or to reverse the decision or judgment of the board, with or without remanding the case for further proceedings.
D. If a judgment of the board is to be modified or reversed and one court of appeal judge dissents, the case shall be reargued before a panel of at least five judges prior to rendition of judgment, and a majority shall concur to render judgment.
Acts 2014, No. 198, §1, eff. July 1, 2014; Acts 2016, No. 335, §1, eff. June 5, 2016; Acts 2019, No. 365, §1, eff. Nov. 18, 2019.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1436. Determination of which appellate court has jurisdiction

RS 47:1436 - Determination of which appellate court has jurisdiction
A. A decision or judgment of the board in a case by or against a state collector may be reviewed as follows:
(1) In the case of an individual, by the court of appeal for the parish in which he is domiciled, or if not domiciled in any parish, then by the court of appeal for the parish of East Baton Rouge.
(2) In the case of a juridical person, except as provided in Paragraphs (3) and (4) of this Subsection, by the court of appeal for the parish of East Baton Rouge.
(3) In the case of a corporation or other juridical person which has a principal office or agency in Louisiana, then by the court of appeal for the parish where such principal office or agency is located.
(4) In the case of an agreement between the state collector and taxpayer, then by the court of appeal as stipulated in the agreement.
B. A judgment of the board in a case by or against a local collector may be reviewed as follows:
(1) In the court of appeal for the parish where the tax being litigated is levied, except as provided for in this Subsection.
(2) In the case of an agreement between the parties, then by the court of appeal as stipulated in the agreement.
(3) In the respective court of appeal for the parish of the appellee for any case appealed by a local collector appealing a ruling issued against another local collector pursuant to R.S. 47:337.101 or other applicable law, and if there are appellees from different circuits, then in the court of appeal designated by the board as having the most connection to the matter at issue.
(4) If Paragraphs (1) through (3) of this Subsection do not apply, then to the court of appeal designated by the board as having the most connection to the matter at issue or, if none, then the court of appeal for East Baton Rouge Parish.
C. A judgment of the board in cases that have been consolidated by a joint motion of all parties, including a state collector, may be reviewed as provided for in Subsection A of this Section.
D. A judgment of the board in cases that have been consolidated by a joint motion of all parties may be reviewed as provided for in Subsection B of this Section, with the parish of venue designated in the joint motion.
Acts 2014, No. 640, §2, eff. June 12, 2014; Acts 2018, No. 143, §1, eff. May 11, 2018; Acts 2019, No. 367, §1, eff. June 18, 2019; Acts 2021, No. 343, §1, eff. Jan. 1, 2022.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1437. Effect of final judgment

RS 47:1437 - Effect of final judgment
A. When the decision or judgment of the board which has become final contains a finding that the taxpayer is liable for the payment of an amount of tax, interest, and penalty, the amount shall be paid by the taxpayer upon notice and demand from the collector, and shall be collectible by distraint and sale, as provided in R.S. 47:1570 through 1573, or 337.57 through 337.60, or any other means provided for in Chapter 2-D of this Subtitle or Subtitle III of this Title for a local collector.
B. When the decision or judgment of the board which has become final contains a finding that the taxpayer is entitled to receive a refund or credit of an overpayment, the collector shall promptly enter the credit or make the refund, as the case may be.
C. In addition to the remedies provided for in this Section, or in any other applicable law, a final decision or judgment of the board may also be enforced in any manner provided by law for a final judgment of a district court. A writ of mandamus may also be issued to enforce provisions of Subsection B of this Section relating to final judgments.
Acts 2014, No. 640, §2, eff. June 12, 2014; Acts 2016, No. 335, §1, eff. June 5, 2016; Acts 2021, No. 343, §1, eff. Jan. 1, 2022.