Louisiana Administrative Code › Title 69 - TAX APPEALS (REVENUE DEPARTMENT AND LOCAL SALES TAX DISPUTES) › Part I - Procedure and Practice before the Louisiana Board of Tax Appeals › Chapter 5 - Electronic Filing › Section I-501 - Electronic Filing System Approval

Current through Register Vol. 50, No. 6, June 20, 2024
A. Persons authorized
				to practice before the board under
				§101 of this Part
				may register to electronically file documents as provided herein.
B.
Registered user
means
				persons authorized to practice before the board under
				§101 of this Part
				who have registered a username and password with the board's electronic filing
				system (the e-file system maintained by the Louisiana Clerks' Remote Access
				Authority unless otherwise provided by standing order of the board) who has
				completed any required training.
C.
				A registered user is responsible for all documents filed, and any fees or costs
				incurred in doing so, whether or not the registered user performs the physical
				act of filing such documents.
D. An
				electronically filed document has the same legal effect as a conventionally
				filed document.
E. The electronic
				filing of a document does not relieve the registered user of any legal duty to
				serve copies on parties as required by order, rule or statute.
F. An electronically filed document must not
				contain a virus, malware, encryption, public key infrastructure, password or
				any other type of rights management when uploaded.
G. The secretary clerk, or her designee, may
				reject an electronically filed document for nonconformance with this Rule or
				any other rule in this Part.
H. The
				registered user's username and password constitute the registered user's
				signature on an electronically filed document. The registered user must also
				include the notation, "/s/", and the registered user's name in the space where
				the registered user's signature would otherwise appear on the electronically
				filed document.
I. Signature(s) on
				an electronically filed document shall have the same legal effect as any
				signature(s) on a conventionally filed document.
J. Documents may be electronically filed at
				any time and shall be deemed filed with the Board at the date and time of the
				electronic filing. However, documents electronically filed after 4 P.M. Central
				Time will be processed beginning at 9 A.M. Central Time on the next day of
				business.
K. An electronically
				filed document will be considered timely filed if electronic filing is fully
				completed at any time before 12, midnight central time on or before the date on
				which the document is due unless another specific time is mandated by order,
				rule or statute.
L. If an
				electronically filed document has been rejected by the secretary clerk, the
				registered user will have seven calendar days from the date of transmission by
				the secretary clerk, or her designee, to the registered user of the
				electronically mailed notification of the rejection to re-file the document(s)
				either electronically or conventionally.
M. A properly re-filed document will retain
				the date and time of its original electronic filing.
N. The board shall by standing order fix the
				monthly, daily, and/or per page subscription costs of the electronic filing
				service and/or electronic records viewing service.
O. The board may elect to participate in the
				Louisiana Clerks' of Court Remote Access Authority uniform filing system, and
				may issue a standing order to effectuate such filing.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  47:1413.