2011 Louisiana Laws
Revised Statutes
TITLE 47 — Revenue and taxation
RS 47:337.95 — Filing; taking effect of rules
§337.95. Filing; taking effect of rules
A. No rule shall be valid unless adopted in substantial compliance with these provisions.
B.(1)(a) The board shall file a certified copy of its rules with the office of the state register. No rule shall be effective, nor may it be enforced, unless it has been properly filed with the office of the state register.
(b) No rule shall be effective, nor may it be enforced, unless prior to its adoption a report relative to the proposed rule change is submitted to the oversight committees and to the presiding officers of the respective houses as provided in R.S. 47:337.99. The inadvertent failure to mail notice and statements to persons making request for such mail notice, as provided in R.S. 47:337.94, shall not invalidate any rule adopted hereunder.
(2) A proceeding in a court of competent jurisdiction to contest any rule on the grounds of noncompliance with the procedures for adoption must be commenced within two years from the date upon which the rule became effective.
C. Each rule hereafter adopted shall be effective upon its publication in the Louisiana Register, said publication to be subsequent to the act of adoption, unless a later date is required by statute or specified in the rule.
Acts 2004, No. 469, §1, eff. July 1, 2004.
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