Louisiana § 47:1407 Jurisdiction of the board

Louisiana Statutes

§ 47:1407 — Jurisdiction of the board

Louisiana § 47:1407

Title 47Revenue and Taxation

This text of Louisiana § 47:1407 (Jurisdiction of the board) 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. § 47:1407 (2026).

Text

§1407. Jurisdiction of the board A. 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 sal

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§1407. Jurisdiction of the board
A. 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.
B. The board shall not have jurisdiction to hear class action lawsuits brought against
the secretary of the Department of Revenue by or on behalf of taxpayers or any other
interested party arising from or related to the administration of tax laws and all related
matters.
NOTE: See Acts 2019, No. 360, re: applicability.

Legislative History

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; Acts 2025, No. 361, §1, eff. June 20, 2025.