§ 47:1522 — Alternative dispute resolution

Louisiana § 47:1522

• Jurisdiction: Louisiana
• Title 47: Revenue and Taxation

Text

§1522. Alternative dispute resolution
The secretary of the Department of Revenue may enter into contracts with the
approval of the attorney general, with individuals and organizations to conduct alternative
dispute resolution to arbitrate or to mediate any issue in order to assist in the collection of
any taxes, penalties, or interest due under Subtitle II of this Title in an aggregate amount not
to exceed five million dollars when such procedures are deemed to be in the best interest of
the state. The secretary of the Department of Revenue shall have the authority to contract
for the allocation of any costs of alternative dispute resolution procedures. The secretary
shall retain the authority to contract for the nonbinding mediation of any dispute under
Subtitle II of this Title by any mediator qualified pursuant to R.S. 9:4106, or by any member
of the Board of Tax Appeals.

Legislative History

Acts 1999, No. 201, §1, eff. June 11, 1999; Acts 2004, No. 134, §1, eff. June 4, 2004; Acts 2015, No. 210, §1, eff. June 23, 2015.