Louisiana Statutes
§ 47:1413 — Rules and regulations
Louisiana·Title 47 Revenue and Taxation
§1413. Rules and regulations
A.In all other matters regarding the conduct of its hearings, the board may prescribe
and promulgate rules and regulations not inconsistent with law or the provisions of this
Chapter. Upon promulgation, the rules and regulations shall be binding upon parties litigant
in any cause over which the jurisdiction of this board shall extend.
B.Rules related to the establishment of fees chargeable for filings and for services
rendered by the board shall be subject to review, suspension, or veto pursuant to R.S. 49:966,
967, 969, and 970.
C.The rules and regulations of the board shall be annually reviewed, and may be
revised as necessary to provide relative to a prompt adjudication of cases filed against local
collectors.
D.By rule promulgated pursuant to this Secti
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Legislative History
Amended by Acts 1950, No. 58, §1; Acts 2014, No. 640, §2, eff. June 12, 2014; Acts
2015, No. 210, §1, eff. June 23, 2015.
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