§ 47:299.34 — Authority of the secretary; provision for rules and regulations

Louisiana § 47:299.34

• Jurisdiction: Louisiana
• Title 47: Revenue and Taxation

Text

A. The secretary is expressly authorized to promulgate rules and regulations to establish a reasonable and efficient system for permitting a claim of offset by a claimant under this Part.
B. The rules and regulations promulgated by the secretary may impose any reasonable procedure or requirement on a claimant making an offset claim including but not limited to requirements concerning the information necessary to process claims properly, the form and organization of the information, the time limits for submitting such claims, and the method of making remittances to the claimant.
C. Any rules and regulations promulgated by the secretary shall be favorably construed in favor of the secretary.

Legislative History

Acts 1992, No. 735, §1.