Louisiana § 47:1401 Creation of Board of Tax Appeals

Louisiana Statutes

§ 47:1401 — Creation of Board of Tax Appeals

Louisiana § 47:1401

Title 47Revenue and Taxation

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Bluebook

La. Stat. Ann. § 47:1401 (2026).

Text

§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 timely 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 purpose

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§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 timely 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.
NOTE: See Acts 2015, No. 210, §4, re: retroactivity of certain provisions.
NOTE: See Acts 2014, No. 198 and Acts 2016, No. 335, §2

Legislative History

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; Acts 2025, No. 285, §1, eff. June 11, 2025.