Louisiana Statutes
§ 47:1412 — Rules of evidence
Louisiana·Title 47 Revenue and Taxation
The rules of evidence which the board shall adopt as those binding upon it shall be those rules of evidence followed in the district courts of Louisiana.
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Related
Sasol North America, Inc. v. Louisiana Department of Revenue
184 So. 3d 902 (Louisiana Court of Appeal, 2016)
Willow Bend Ventures, LLC Versus Collector, St. John the Baptist Parish, Sales and Use Tax Office
(Louisiana Court of Appeal, 2019)
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 regulations