§ 47:337.92 — Definitions

Louisiana § 47:337.92

• Jurisdiction: Louisiana
• Title 47: Revenue and Taxation

Text

§337.92. Definitions
As used in this Part:
(1) "Board" means the Louisiana Uniform Local Sales Tax Board as defined in R.S.
47:337.2 that is required to develop rules and regulations pursuant to Chapter 2-D of the
Uniform Local Sales Tax Code unless otherwise specified.
(2) "Party" means each person named or admitted as a party, or properly seeking and
entitled as of right to be admitted as a party.
(3) "Person" means any individual, partnership, corporation, association,
governmental subdivision, or public or private organization of any character other than the
board.
(4) "Rule" or "regulation" means each statement, guide, or requirement for conduct
or action of local taxing authorities concerning provisions of sales and use tax law or its
administration that is applicable only to such authorities and which is not a "common sales
tax law" as defined in R.S. 47:337.2, exclusive of those regulating only the internal
management of such authorities, which has general applicability and the effect of
implementing or interpreting such substantive law or policy, or which prescribes the
procedure or practice requirements of such authorities. A rule may be of general
applicability provided its form is general and it is capable of being applied to every member
of an identifiable class. The term includes the amendment or repeal of an existing rule but
does not include declaratory rulings or orders.
(5) "Rulemaking" means the process employed by the board for the adoption,
amendment, or repeal of a rule or regulation. The fact that a statement of policy or an
interpretation of a statute is made in the decision of a case or in a collector's decision upon
or disposition of a particular matter as applied to a specific set of facts involved does not
render the same rule within this definition or constitute specific adoption thereof by the board
so as to be required to be adopted in accordance with this Part.

Legislative History

Acts 2004, No. 469, §1, eff. July 1, 2004; Acts 2017, No. 274, §2, eff. June 16, 2017.