2013 Louisiana Laws
Revised Statutes
TITLE 47 - Revenue and Taxation
RS 47:1403 - Designation of chairman; domicile; quorum; seal
§1403. Designation of chairman; domicile; quorum; seal
A. The governor shall designate a chairman from the membership of the Board.
B. The principal office and domicile of the board shall be at Baton Rouge, Louisiana. The board may hold meetings at any place within the state, and any member, when designated by the chairman, may conduct hearings for the purpose of receiving testimony and reporting his findings of fact to the board for decision or judgment. The time and place of meetings and hearings shall be designated by the chairman, with a view of securing reasonable opportunity to taxpayers to appear before the board with as little inconvenience and expense to taxpayers as is practicable.
C. A majority of the members of the board shall constitute a quorum for the transaction of the business of the board, except as otherwise provided in this Chapter. A vacancy in the board shall not impair the powers nor affect the duties of the board, nor of the remaining members of the board.
D. The board shall have a seal which shall be judicially noticed. Such seal may be used to authenticate the official acts of the board or any member thereof, but failure to use the seal shall not invalidate any such act.
Amended by Acts 1977, No. 282, §1, eff. July 7, 1977. Acts 1984, No. 380, §1, eff. July 6, 1984.
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