Louisiana Statutes
§ 47:1406 — Expenditures
Louisiana § 47:1406
JurisdictionLouisiana
Title 47Revenue and Taxation
This text of Louisiana § 47:1406 (Expenditures) is published on Counsel Stack Legal Research, covering Louisiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
La. Stat. Ann. § 47:1406 (2026).
Text
§1406. Expenditures
The board is authorized to make 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 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.
All funds held in the board's Escrow Account shall be subject to the provisions of R.S.
47:1439 and shall be expended in accordance with the restrictions of that Section.
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Legislative History
Amended by Acts 1950, No. 58, §1; Acts 2014, No. 640, §2, eff. June 12, 2014; Acts
2024, No. 307, §1, eff. May 28, 2024.
Nearby Sections
15
§ 47:140
Unadjusted basis; in general§ 47:1401
Creation of Board of Tax Appeals§ 47:1404
Employees of the board§ 47:1406
Expenditures§ 47:1407
Jurisdiction of the board§ 47:1409
Witness fees and mileage§ 47:141
Unadjusted basis; inventories§ 47:1412
Rules of evidence§ 47:1413
Rules and regulationsCite This Page — Counsel Stack
Bluebook (online)
Louisiana § 47:1406, Counsel Stack Legal Research, https://law.counselstack.com/statute/la/47%3A1406.