reglab/statecodes huggingface dataset:
Louisiana Administrative Code › Title 67 - SOCIAL SERVICES › Part VII - Rehabilitation Services › Chapter 17 - Grant Policy › Section VII-1735 - Contract Provisions

Current through Register Vol. 50, No. 6, June 20, 2024
A. All
				contracts shall contain sufficient provisions to define a sound and complete
				agreement.
B. Contracts shall
				contain suitable provisions for termination by Louisiana Rehabilitation
				Services.
C. Audit Requirements.  2
				CFR Part 200, Subpart F.
D. The
				grantee shall furnish LRS with three copies of an audit covering funds awarded
				under this contract. Such audit shall be conducted by an independent certified
				public accountant or the legislative auditor of the State of Louisiana. The
				audit shall be conducted with generally accepted auditing standards contained
				in the
Governmental Auditing Standards-Standard for Audit of Government
				Organizations Programs Activities and Functions
, issued by the United
				States General Accounting Office; P.L. 98-502 (Single Audit Act of 1984), the
				provisions of the Office of Management and Budget Circular A-128,
Audits of State and Local Government
. Nonprofit organizations
				should refer to the Office of Management and Budget Circular A-133. The audit
				shall be sent within 30 days after the completion of the audit, but no later
				than six months after the termination of the grant/contract.
E. Federal Assurances. Grants contracts for
				construction, alteration, and/or repair in excess of $2,000 must comply with
				the requirements of the Davis Bacon Act. (  40 U.S.C. §276  A-7)
AUTHORITY NOTE:
				  Promulgated in accordance with R.S. 49:664.6 and R.S.
				  36.477.
Louisiana Administrative Code › Title 67 - SOCIAL SERVICES › Part VII - Rehabilitation Services › Chapter 17 - Grant Policy › Section VII-1737 - Insurance

Current through Register Vol. 50, No. 6, June 20, 2024
A. Recipients shall
				observe LRS' requirements and practices with respect to bonding and insurance
				as specified in contract agreement.
AUTHORITY NOTE:
				  Promulgated in accordance with R.S. 49:664.6 and R.S.
				  36.477.
Louisiana Administrative Code › Title 67 - SOCIAL SERVICES › Part VII - Rehabilitation Services › Chapter 17 - Grant Policy › Section VII-1739 - Grant Closeout

Current through Register Vol. 50, No. 6, June 20, 2024
A. Each
				grant shall be closed out as promptly as is feasible after termination. In
				closing out grants, the following shall be observed.
1. Upon request LRS shall promptly pay the
				grantee for any allowable reimbursable costs not covered by previous
				payments.
2. The grantee shall
				immediately refund any unobligated balance of cash advance to the
				grantee.
3. The grantee shall
				submit within 30 days of the date of termination, an financial, performance,
				and other reports required by the terms of the grant.
Louisiana Administrative Code › Title 67 - SOCIAL SERVICES › Part VII - Rehabilitation Services › Chapter 21 - Randolph-Sheppard Trust Fund Policy › Section VII-2101 - Program Profile

Current through Register Vol. 50, No. 6, June 20, 2024
A. Mission. To
				provide for the enhancement of programs for persons who are licensed and
				permitted through the Randolph-Sheppard Business Enterprise Program.
B. Program Administration
1. The administration of the fund shall be
				exercised by Louisiana Workforce Commission, Louisiana Rehabilitation
				Services.
2. The Blind Vendors
				Trust Fund Board shall actively participate with the agency in the following:
				promulgating policies, procedures, standards, rules and regulations;
				monitoring, evaluating, reviewing the development and quality of services and
				programs funded through the fund; and developing an annual list of potential
				vending locations on state, federal, or other property.
Louisiana Administrative Code › Title 67 - SOCIAL SERVICES › Part VII - Rehabilitation Services › Chapter 21 - Randolph-Sheppard Trust Fund Policy › Section VII-2103 - Enabling Legislation

Current through Register Vol. 50, No. 6, June 20, 2024
A. Senate
				Bill No. 676, Act 1285 of the 1995 Regular Session, Chapter 49 of Title 46 of
				the Revised Statutes 46:2641 through 2645.
AUTHORITY NOTE:
				  Promulgated in accordance with R.S.
				  46:2641-2645.
Louisiana Administrative Code › Title 67 - SOCIAL SERVICES › Part VII - Rehabilitation Services › Chapter 21 - Randolph-Sheppard Trust Fund Policy › Section VII-2105 - Definitions

Current through Register Vol. 50, No. 6, June 20, 2024
Agency
-Louisiana Rehabilitation Services of
				  the Office of Workforce Development within the Louisiana Workforce Commission,
				  which licenses blind vendors.
Blind Enterprise Program
-the services
				  available to establish business enterprises and other similar programs for
				  persons who are blind as provided in the Randolph-Sheppard Act.
Blind Vendors
-those individuals who are
				  classified under state and federal regulations as legally blind and who are
				  licensed to and have a permit to operate vending facilities on state, federal,
				  or other property.
Board
-the Blind Vendors Trust Fund Advisory
				  Board.
Department
-the Louisiana Workforce
				  Commission.
Director
-the director of Louisiana
				  Rehabilitation Services.
Fund
-the Blind Vendors Trust Fund.
Randolph-Sheppard Act
-the federal law which
				  enables the Blind Enterprise Program under the authority of
				  20 U.S.C.
				  107 et seq.
AUTHORITY NOTE:
				  Promulgated in accordance with R.S.
				  23:3041-23:3045.
Louisiana Administrative Code › Title 67 - SOCIAL SERVICES › Part VII - Rehabilitation Services › Chapter 21 - Randolph-Sheppard Trust Fund Policy › Section VII-2107 - Blind Vendors Trust Fund Board

Current through Register Vol. 50, No. 6, June 20, 2024
A. he
				Blind Vendors Trust Fund Board shall be composed of nine members as follows:
1. the director of Louisiana Rehabilitation
				Services or his or her designee;
2.
				eight members of the Louisiana Blind Vendors Elected Committee.
Louisiana Administrative Code › Title 67 - SOCIAL SERVICES › Part VII - Rehabilitation Services › Chapter 21 - Randolph-Sheppard Trust Fund Policy › Section VII-2109 - Blind Vendors Trust Fund Revenues

Current through Register Vol. 50, No. 6, June 20, 2024
A.
				The Blind Vendors Trust Fund shall consist of monies collected from certain
				vending machines located on state, federal, and other property pursuant to the
				Randolph-Sheppard Act.
B. The fund
				may receive monies from any source.
C. The legislature may make annual
				appropriations to the trust fund.
D. All unexpended and unencumbered monies
				remaining in the fund at the close of each fiscal year shall remain in the
				fund.
E. Monies in the fund shall
				be invested by the state treasurer in the same manner as monies in the state
				general fund.
F. All interest
				earned from the investment of monies in the fund shall be deposited in and
				remain to the credit of the fund.
AUTHORITY NOTE:
				  Promulgated in accordance with R.S.
				  46:2641-2645.
Louisiana Administrative Code › Title 67 - SOCIAL SERVICES › Part VII - Rehabilitation Services › Chapter 21 - Randolph-Sheppard Trust Fund Policy › Section VII-2111 - Expenditures

Current through Register Vol. 50, No. 6, June 20, 2024
A. The monies in
				the fund shall be used solely for programs to provide services for the Blind
				Enterprise Program established in Louisiana pursuant to the Randolph-Sheppard
				Act.
B. Money in the trust fund
				from vending machines located on federal property shall be distributed for the
				primary purpose of the establishment and maintenance of retirement or pension
				plans, for health insurance, and contributions for the provisions of paid sick
				leave and vacation time for blind vendors, if approved by majority vote of
				blind vendors licensed by the agency after the agency has provided to each
				vendor information on all matters relevant to such purposes.
C. Income not expended for the primary
				purpose shall be used for the maintenance and replacement of equipment, the
				purchase of new equipment, management services, and securing a fair return to
				vendors, or as provided by state and federal guidelines with the active
				participation of the Blind Vendors Trust Fund Board.
D. Money in the trust fund from vending
				machines located on state-owned property or on property leased by the state
				agency, or on other property shall be distributed for any purpose consistent
				with the Randolph-Sheppard Program as may be determined by the state licensing
				agency with the active participation of the Blind Vendors Trust Fund
				Board.
AUTHORITY NOTE:
				  Promulgated in accordance with R.S.
				  23:3041-23:3045.
Louisiana Administrative Code › Title 67 - SOCIAL SERVICES › Part VII - Rehabilitation Services › Chapter 21 - Randolph-Sheppard Trust Fund Policy › Section VII-2113 - Financial Reports

Current through Register Vol. 50, No. 6, June 20, 2024
A. The director
				of Louisiana Rehabilitation Services or his designee shall arrange for full and
				accurate financial records to be maintained in compliance with law and shall
				make a full and complete report to the board annually.
AUTHORITY NOTE:
				  Promulgated in accordance with R.S.
				  23:3041-23:3045.
Louisiana Administrative Code › Title 67 - SOCIAL SERVICES › Part VII - Rehabilitation Services › Chapter 21 - Randolph-Sheppard Trust Fund Policy › Section VII-2115 - General Requirements

Current through Register Vol. 50, No. 6, June 20, 2024
A.
				Nondiscrimination. All programs administered by and all services provided by
				the agency shall be rendered on a nondiscriminatory basis without regard to
				race, creed, color, age, religion, sex, national origin, disability, ethnicity,
				or status with regard to public assistance in compliance with all appropriate
				state and federal laws and regulations.
B. Civil Rights and Equal Employment
				Opportunities with Regard to Employees or Agencies Delivering Services. Title
				VI of the Civil Rights Act of 1964, as amended, prohibits discrimination
				because of race, color, or national origin; Title V of the Rehabilitation Act
				of 1973, as amended, and Title I of the Americans with Disabilities Act
				PL
				101-336 prohibit discrimination because of
				disabling condition. The provisions of these acts apply to services and
				programs administered by Louisiana Rehabilitation Services.
C. Compliance with State and Federal Laws and
				Regulations, and Departmental Policies and Procedures. All agencies and staff
				involved in the Blind Vendors Trust Fund shall comply with all state and
				federal laws, including the Louisiana Workforce Commission policies and
				procedures as well as civil rights rules and regulations, as
				applicable.
AUTHORITY NOTE:
				  Promulgated in accordance with R.S.
				  23:3041-23:3045.
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 1 - Preliminary Provisions › Section I-101 - Persons Authorized to Practice before the Board

Current through Register Vol. 50, No. 6, June 20, 2024
A. The following persons are authorized to
				practice before the board:
1. 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;
2. 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 certified public accountants, duly qualified and licensed under the
				laws of this state or public accountants, 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, and public accountants 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 and public accountants are permitted to practice in Louisiana;
3. 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.
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 1 - Preliminary Provisions › Section I-103 - Attorneys enrolling Pro Hac Vice

Current through Register Vol. 50, No. 6, June 20, 2024
A. Attorneys
				appearing
pro hac vice
are instructed to comply with rule
				XVII, section 13 of the rules of the Louisiana Supreme Court in advance of
				appearing in any hearing before the board.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  47:1413.
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 1 - Preliminary Provisions › Section I-105 - Business Hours

Current through Register Vol. 50, No. 6, June 20, 2024
A. The board's
				office is located at 627 North Fourth Street, Baton Rouge, LA 70802. The
				board's office will be open each business day, except for legal State and
				Federal holidays. All pleadings will be accepted and stamped filed between the
				office hours of 8:30 a.m. and 4:30 p.m.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  47:1413.
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 3 - Rules Relating to Tax Matters › Section I-301 - Pleadings in General

Current through Register Vol. 50, No. 6, June 20, 2024
A. Except as provided
				for in the rules related to electronic filing, an original and six conformed
				copies of all pleadings and memoranda shall be filed with the board in a state
				case (for local cases see §1101).
B. All pleadings are to be signed by the
				individual who files them. The capacity in which he is acting, his mailing
				address and telephone number shall be stated below the signature.
C. The signing of the pleading will be
				construed to be the individual's statement that he is duly authorized to
				represent the taxpayer, that the allegations of the petition are true and
				correct to the best of his information and belief and that the capacity in
				which he acts is properly stated.
D. All pleadings filed subsequent to the original petition shall
				be accompanied by a certificate of service certifying that such pleadings have
				been served on all opposing parties or parties in interest in the case.
E. All pleadings in state cases
				shall have a caption substantively similar to the following:
BOARD OF TAX APPEALS STATE OF LOUISIANA
...............................................................
Petitioner
VS.
Department of Revenue
Respondent
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  47:1413.
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 3 - Rules Relating to Tax Matters › Section I-303 - Fax Filing

Current through Register Vol. 50, No. 6, June 20, 2024
A. The board
				will accept pleadings (not exhibits for trial) by facsimile only as provided
				for herein.
B. Within seven days,
				exclusive of legal holidays, after the board has received the facsimile
				transmission, the board must receive all of the following from the party filing
				by facsimile:
1. the original signed documents
				that were fax filed, together with the required six conformed copies;
2. the applicable filing fee, if any, under
				§329;
3. a fax transmission
				fee of $5 per page faxed.
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 3 - Rules Relating to Tax Matters › Section I-305 - Payment under Protest Notice

Current through Register Vol. 50, No. 6, June 20, 2024
A. If the
				petition is an appeal pursuant to a payment under protest, the taxpayer should
				insert on the transmitting cover letter a bold/all caps/red-font typed "PAYMENT
				UNDER PROTEST APPEAL" label.
B. The
				taxpayer should also mail a courtesy copy of the petition to the relevant
				collector at the same time that it is filed with the board.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  47:1413.
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 3 - Rules Relating to Tax Matters › Section I-307 - The Petition

Current through Register Vol. 50, No. 6, June 20, 2024
A. The petition
				shall be comprised of numbered paragraphs of facts, and end with a prayer for
				the relief sought.
B. If the
				petition is an appeal for a redetermination of an assessment, a copy of the
				assessment shall accompany the petition and all copies of the petition. If the
				petition is for a determination of an overpayment, and the secretary has denied
				the request for a refund of the overpayment, then a copy of the secretary's
				denial shall accompany the petition and all copies of the petition.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  47:1413.
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 3 - Rules Relating to Tax Matters › Section I-309 - The Answer

Current through Register Vol. 50, No. 6, June 20, 2024
A. The allegations of
				the petition must be categorically answered in numbered paragraphs
				corresponding to those of the petition. The answer shall admit or deny the
				allegations of the petition and state in short concise terms the material facts
				upon which the defenses to the action asserted are based, and shall set forth
				any affirmative defenses. An answer containing a general denial will not be
				considered sufficient unless the secretary, in good faith, has no information
				available to the secretary to otherwise respond to the petition.
B. The answer shall contain a signed
				certificate stating that a copy of the answer has been mailed to the party
				filing the petition. Answers shall be filed within a period of 30 days from the
				date of service of the petition.
C.
				If no responsive pleading is timely filed, any party may file a motion to
				compel the filing of responsive pleadings. Any order mandating the filing of a
				responsive pleading may provide that default judgment may be rendered against
				any party who fails to comply with such order within the deadline stated in the
				order. A case may be set for a trial on the merits following the filing of an
				answer or following a status conference with the parties. No party, without
				leave of the board, may present a defense at trial if that party's answer has
				not been filed with the board and transmitted to the petitioner at least 15
				days prior to trial or if it is otherwise untimely under the applicable
				deadline in the case's scheduling order.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  47:1413.
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 3 - Rules Relating to Tax Matters › Section I-311 - Exceptions and Motions

Current through Register Vol. 50, No. 6, June 20, 2024
A. Motions,
				rules and exceptions shall be in writing, shall be accompanied by an order or
				rule setting them for hearing and shall be served in accordance with these
				rules.
B. Motions, rules and
				exceptions shall be heard by the board by special setting, or referred to the
				merits of the case at the discretion of the board.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  47:1413.
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 3 - Rules Relating to Tax Matters › Section I-313 - Service

Current through Register Vol. 50, No. 6, June 20, 2024
A. All pleadings or documents filed which are
				required to be served on the opposing party may be served by first class U.S.
				mail, or registered (or certified) mail with return receipt. A certificate of
				such service in accordance with
				§301 shall be
				filed concurrently with the filing of such pleadings or documents. Service may
				also be accomplished in accordance with any provision of the Code of Civil
				Procedure, or other applicable law.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  47:1413.
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 3 - Rules Relating to Tax Matters › Section I-315 - Preliminary Matters

Current through Register Vol. 50, No. 6, June 20, 2024
A. The board
				administrator shall preside over the following preliminary matters:
1. case reviews;
2. status conferences;
3. scheduling orders;
4. any other matters assigned by the
				board.
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 3 - Rules Relating to Tax Matters › Section I-317 - Hearings

Current through Register Vol. 50, No. 6, June 20, 2024
A. The board will hold hearings on state
				cases no less than two days per month on dates set by the board. The hearings
				will be held at the board's office in Baton Rouge, Louisiana or such other
				place designated by the board.
B.
				The board may issue a scheduling order for each case set for hearing before it.
				The scheduling order shall set dates and deadlines for pre-trial motions,
				setting/status conferences, and any other necessary matters. Failure to adhere
				to the provisions of the scheduling order, without the written permission of
				the board, ma y result in the dismissal of the appeal or other
				sanctions.
C. Requests for a
				continuance shall be by motion, in writing, state the reason for the
				continuance and state that the opposing party has been contacted and whether
				opposing party is agreeable to the continuance. If the party requesting the
				continuance was unable to contact the opposing party then that fact and what
				efforts were made to contact the opposing party shall be stated in the motion.
				An order setting the motion for hearing and an order granting the continuance
				shall be submitted at the same time as the motion requesting the continuance.
				The chairman, at his discretion, may grant or deny the motion without hearing
				or set the motion for hearing.
D.
				Request for consolidation of cases for hearing shall be by motion and in
				writing. The board, at its discretion, with or without a hearing, may grant a
				motion for consolidation of cases pending before the board.
E. The attendance of the parties at the
				hearing on the merits of a case is compulsory, unless excused by the
				board.
F. The rules of evidence
				followed by the district courts of Louisiana will be followed in hearings
				before the board.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  47:1413.
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 3 - Rules Relating to Tax Matters › Section I-318 - Stipulations

Current through Register Vol. 50, No. 6, June 20, 2024
A. Where pertinent
				facts are in dispute, the parties shall make a diligent effort to agree upon a
				stipulation of facts to be used in lieu of taking testimony.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  47:1413.
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 3 - Rules Relating to Tax Matters › Section I-319 - Subpoenas

Current through Register Vol. 50, No. 6, June 20, 2024
A. Request for the
				board to issue subpoenas for attendance of witnesses at trial or at a
				deposition and/or for the production of books, papers and documents pertaining
				to the matter under inquiry shall be in writing. The subpoena shall be prepared
				by the party requesting it. The subpoena must be submitted to the board and
				signed by a member of the board.
B.
				The party requesting the subpoena is responsible for having the subpoena
				properly served.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  47:1413.
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 3 - Rules Relating to Tax Matters › Section I-321 - Memoranda

Current through Register Vol. 50, No. 6, June 20, 2024
A. A memoranda or other brief is due on the
				date set by the board by via minute entry in open hearing or by order. In the
				event that no deadline is set by the board, the parties shall comply with the
				deadlines provided for in Rule 9.9 of the Louisiana Uniform Rules of Districts
				Courts.
B. The board may order, at
				its discretion, post-hearing memoranda following the hearing of cases by the
				board. All memoranda must be accompanied by a certificate of service by the
				party filing such stating that copies have been mailed, postage prepaid, to all
				opposing parties.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  47:1413.
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 3 - Rules Relating to Tax Matters › Section I-323 - Computation of Time

Current through Register Vol. 50, No. 6, June 20, 2024
A. Computation of the
				delays provided herein shall be as provided in LSA-C.C.P article 5059(A) and
				(B). A petition shall be deemed timely if filed with the board in the same
				manner and pursuant to the same provisions as those specified in section 5(d)
				of article X of the rules of the Louisiana Supreme Court or if fax filed in
				strict compliance with §303, or if electronically filed in accordance with
				Chapter 5 of this Part.
B.
				Therefore, a pleading properly mailed shall be deemed timely filed if mailed on
				or before the last day of the delay for filing. If the mailing is received by
				mail on the first legal day following the expiration of the delay, there shall
				be a rebuttable presumption that it was timely filed. In all cases where the
				presumption does not apply, the timeliness of the mailing shall be shown only
				by an official United States postmark or cancellation stamp or by official
				receipt or certificate of mailing from the United States Postal Service, or
				bonafide commercial mail services such as Federal Express or United Parcel
				Service, made at the time of mailing which indicates the date thereof. Any
				other date stamp, such as a private commercial mail meter stamp, or label from
				an automated postal center, shall not be used to establish
				timeliness.
C. Anything personally
				filed or forwarded by private delivery or courier service shall be deemed
				timely filed only if received on or before the last day of the delay for
				filing.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  47:1413.
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 3 - Rules Relating to Tax Matters › Section I-325 - Judgments

Current through Register Vol. 50, No. 6, June 20, 2024
A. Copies of proposed judgments will be
				mailed or transmitted by facsimile or by previously utilized email address to
				all parties by the party submitting the judgment.
B. Judgments become final as provided by
				R.S.
				47:1438.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  47:1413.
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 3 - Rules Relating to Tax Matters › Section I-327 - Review of Decisions or Judgments of the Board

Current through Register Vol. 50, No. 6, June 20, 2024
A. A judicial
				review of a decision or judgment of the board shall be in accordance with
				R.S.
				47:1434.
B. Any appeal shall be taken in accordance
				with the law and any applicable court of appeal or Supreme Court
				rules.
C. There is no suspension or
				interruption of the time for appeal by a party filing a motion for new
				trial.
D. A return date on an appeal
				will not be set until the appellant has advanced the estimated costs due
				pursuant to C.C.P. art. 2126. The failure to pay any appeal costs due may
				result in the dismissal of the appeal in accordance with the provisions of the
				Code of Civil Procedure.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  47:1413.
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 3 - Rules Relating to Tax Matters › Section I-329 - Filing Fees, Fees and Mileage of Witnesses

Current through Register Vol. 50, No. 6, June 20, 2024
A. The board's
				filing fee schedule is as follows.
1. Initial
				filing of pleadings:
a. under $10,000 in
				controversy (appealing an assessment)-no filing fee;
b. under $10,000 in controversy (other
				matters)-$40;
c. from $10,000 to
				$50,000 in controversy-$300;
d.
				over $50,000 in controversy (and all local tax cases)-$450 plus $40 for each
				additional service requested.
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 7 - Claims against the State › Section I-701 - Petition

Current through Register Vol. 50, No. 6, June 20, 2024
A. Any person who has a claim against the
				state of Louisiana, as provided by
				R.S.
				47:1481, shall initiate same by petition in
				the following form. A caption as follows:
BOARD OF TAX APPEALS STATE OF LOUISIANA
...............................................................
Petitioner
VS.
Department of Revenue
Respondent
B. Petition for claim against the State under
				R.S.
				47:1413:
1.
				proper allegations showing jurisdiction in the board;
2. clear and concise statement of the nature
				and the amount of the claim;
a. a prayer,
				setting forth the relief sought by the petitioner;
b. the signature of the petitioner or that of
				his counsel. The signature of the counsel shall be in individual and not as a
				firm name. The name and mailing address of the petitioner or of counsel shall
				be typed or printed immediately following the signature;
c. a verification of the petitioner, a
				partner, or a bona fide officer of the corporation.
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 7 - Claims against the State › Section I-703 - Burden of Proof

Current through Register Vol. 50, No. 6, June 20, 2024
A. The burden of
				proof shall always rest with the person presenting the claim.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  47:1413.
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 7 - Claims against the State › Section I-705 - No Appeal Form Action of the Board

Current through Register Vol. 50, No. 6, June 20, 2024
A. As
				provided by
				R.S.
				47:1486, an action of the board rejecting or
				refusing to approve a claim under
				R.S.
				47:1481 may not be appealed to the
				courts.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  47:1413.
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 7 - Claims against the State › Section I-707 - Alternative Filing Option

Current through Register Vol. 50, No. 6, June 20, 2024
A. A claim against
				the state pursuant to
				R.S.
				47:1481 for taxes erroneously paid may
				additionally be filed with the secretary of the Department of Revenue on forms
				prescribed by the secretary pursuant to the provisions of
				R.S.
				47:1481(B)(3). The date of
				any such filing with the department shall be deemed the date of filing of the
				claim with the board. This is an optional procedure, and does not restrict any
				right to file directly with the board.
B. If a claim filed with the department is
				agreed with by the department, then it shall submit to the board a proposed
				consent judgment attached with the submitted claim. Any consent judgment will
				include a signed stipulation by the secretary, or the secretary's designee, of
				the applicable facts and law upon which they relied in consenting to the
				claim.
C. Rejection of a Claim
1. If the department does not agree with a
				claim filed with the department then it shall send a notice of denial to the
				claimant by certified mail at the address provided in the claim detailing its
				reasons for denial, and notifying the claimant that it has 60 days from the
				mailing of that notice to file its claim with the board.
2. If a claimant fails to file its claim with
				the board in accordance with
				§701 within 60
				days of notice of denial by the department, then the department may file a
				motion of dismissal. The board shall transmit a notice by regular mail to the
				claimant of any hearing set on a motion for dismissal pursuant to this
				provision, and the motion shall be granted if the claimant fails to properly
				file its claim in accordance with
				§701 prior to the
				date set for hearing of the motion.
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 9 - Board Operations › Section I-901 - General Rule

Current through Register Vol. 50, No. 6, June 20, 2024
A. Where any of the
				rules herein adopted are of a general nature they shall be applicable to all
				matters within the jurisdiction of this board and apply to all hearings held by
				the board.
B. The board reserves
				the right to amend, modify, wave or supplement these rules in the interest of
				justice.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  47:1413.
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 9 - Board Operations › Section I-903 - Board Chairman

Current through Register Vol. 50, No. 6, June 20, 2024
A. The Chairman shall
				serve as the chief administrative officer of the Board, and except as otherwise
				provided by law or rule, or as otherwise directed by a majority vote of the
				Board, he shall supervise its regular operations.
B. The chairman shall preside over all board
				meetings or hearings. He shall rule on all evidentiary matters, which may only
				be overruled by a majority vote of the board upon the motion of any
				member.
C. The chairman may sign
				any judgment or order that codifies an action previously agreed at a meeting of
				the board. The chairman may also grant, without hearing, any motion consented
				to by all parties.
D. The chairman
				may exercise all other powers authorized by law, rule, or a majority vote of
				the board.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  47:1413.
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 9 - Board Operations › Section I-905 - Board Vice-Chairman

Current through Register Vol. 50, No. 6, June 20, 2024
A. The board member
				other than the chairman with the longest continuous service on the board shall
				be its vice-chairman.
B. Whenever
				the chairman is absent, the vice-chairman shall preside. If the chairman has
				been recused from consideration of a case, the vice-chairman will assume the
				chairman's duties in relation to that case.
C. A majority of the board, or the chairman
				may, delegate other responsibilities and duties to the vice-chairman.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  47:1413.
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 9 - Board Operations › Section I-907 - Administrative Fees and Costs

Current through Register Vol. 50, No. 6, June 20, 2024
A. The boards
				administrative fees or costs are as follows.
1. The appellant is responsible for paying
				the stenographic fee for preparing a transcript, prepared by the board-approved
				stenographer at the rate of $6 per page.
2. The board will furnish a copy of the
				transcript to the appellee at a cost of $2 per page.
3. No transcripts or copies will be furnished
				and a record will not be lodged until all costs are fully paid by the relevant
				party.
4. The appellant shall pay
				the board $3 per page for all regular copies or duplicates of the record sent
				to the appellate court, $2 per page for filing of the transcript, the relevant
				costs for all certified pages, and all other related fees. If an appellee
				requests that the record be supplemented then it shall bear these fees for the
				additional pages.
5. Any other
				copying requests from the board shall be charged at the rate of $1 per
				page.
6. The appellant shall pay
				the board a fee of $5 per included index page, and a delivery fee of $25 plus
				$5 per volume.
7. The board may,
				for good cause, waive administrative fees and costs, except for the
				stenographic fees in §
											907. A 1
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 9 - Board Operations › Section I-909 - Employees

Current through Register Vol. 50, No. 6, June 20, 2024
A. Except as otherwise directed by a majority
				of BTA members after due notice, the job title, classification and pay of any
				employee whose position was in the classified service prior to the effective
				date La. Const, art. V Sec. 35 shall follow the procedures and rules applicable
				in the state's classified service, including the provisions concerning annual
				pay adjustments. A majority of BTA members may overturn any action related to
				the dismissal or suspension of an employee of the administrative program
				covered by the provisions of this section. Any pay adjustments for employees in
				the administrative program shall be subject to approval by a majority of BTA
				members.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  47:1413.
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 11 - Local Tax Division › Section I-1101 - General Provisions

Current through Register Vol. 50, No. 6, June 20, 2024
A. The procedural
				rules of the board are hereby made applicable to the Local Tax Division, but
				may be varied by standing order of the local tax judge and shall be subject to
				the provisions of
				R.S.
				47:1403 concerning the authority of the local
				tax judge over all cases assigned to it by law.
B. For the purposes of a case in the local
				tax division, "local collector" shall be substituted for the references in
				§307 to the "secretary", and the name of
				the relevant local collectors agency shall be substituted for the reference to
				the "Department of Revenue" in the sample caption.
C. For the purposes of a case in the local
				tax division, only three conformed copies of all pleadings and memoranda shall
				be required to be filed, together with the original, plus copies for any
				additional service requested.
D.
				For the purposes of a case in the local tax division, the parties shall comply
				with Uniform District Court rules 1.5 7-9.10, 9.12-9.13, 9.15-9.18 and chapter
				10, unless otherwise provided for by the local tax judge pursuant to rule 1.
				4
E. As provided in
				R.S.
				47:1403(A)(3), the local tax
				judge shall exercise all jurisdiction, authority, and powers of the board and
				its chairman as related to the local tax division, with supervision and control
				of all matters related to the local tax division. The local tax judge shall be
				the appointing authority of the local tax division.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  47:1413.
Louisiana Administrative Code › Title 70 - TRANSPORTATION AND DEVELOPMENT › Part I - Highway Construction › Chapter 1 - Cash Management Plan › Section I-101 - Phased Funding

Current through Register Vol. 50, No. 6, June 20, 2024
A. The
				department is authorized to utilize cash management on multi-fiscal year
				projects which exceed the contract limit established in
				R.S.
				48:251. The department is authorized to
				allocate only sufficient appropriated funds in any fiscal year to pay for
				anticipated actual contract obligations incurred in that fiscal year. A
				multi-fiscal year phased funding plan will be developed for each project
				approved by the secretary for phased funding. The phased funding plan will
				provide annual anticipated expenditure projections over the life of the
				project.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  48:251.D.
Louisiana Administrative Code › Title 70 - TRANSPORTATION AND DEVELOPMENT › Part I - Highway Construction › Chapter 1 - Cash Management Plan › Section I-103 - Project Eligibility for Phased Funding

Current through Register Vol. 50, No. 6, June 20, 2024
A. In order to qualify for phased funding,
				the proposed project must be a multi-fiscal year project which exceeds the
				contract limit established in
				R.S.
				48:251.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  48:251.D.
Louisiana Administrative Code › Title 70 - TRANSPORTATION AND DEVELOPMENT › Part I - Highway Construction › Chapter 3 - Roadside Vegetation Management › Section I-301 - Introduction

Current through Register Vol. 50, No. 6, June 20, 2024
A. The authority of
				this manual is given in Act No. 682 of the Regular Session of the State
				Legislature of 1989. Under normal budgetary conditions, the vegetation control
				guidelines as described herein should be followed as closely as possible.
				However, during times of severe budget restraints when state revenues are not
				available to fund this vegetation control policy, it may be necessary to adjust
				guidelines to operate within the reduced budget. Items addressed in this manual
				include: Guidelines and Categories of Roadside Vegetative Maintenance,
				Herbicides, Wildflowers and Landscaping. Deviation from policies in this manual
				must have written approval of the DOTD chief landscape architect and the DOTD
				chief engineer. Roadside vegetative maintenance guidelines are intended to
				accomplish the following objectives:
1.
				provide for safety of the traveling public;
2. blend the roadside with adjacent land
				uses;
3. improve aesthetic
				quality;
4. reduce
				erosion;
5. increase efficiency of
				maintenance operations.