2014 Louisiana Laws
Revised Statutes
TITLE 47 - Revenue and Taxation
RS 47:1401 - Creation of Board of Tax Appeals
CHAPTER 17. BOARD OF TAX APPEALS
PART I. GENERAL PROVISIONS
§1401. Creation of Board of Tax Appeals
In order to provide a board that will act as an appeal board to hear and decide, at a minimum of expense to the taxpayer, questions of law and fact arising from disputes or controversies between a taxpayer and the collector of revenue of the State of Louisiana in the enforcement of any tax, excise, license, permit or any other tax law administered by the collector, and to exercise jurisdiction as provided for in the Uniform Local Sales Tax Code, the Board of Tax Appeals, hereinafter referred to as the "board", is created as an independent agency in the Department of State Civil Service, and for the purposes of this Chapter.
Acts 2014, No. 640, §2, eff. June 12, 2014.
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