2017 Louisiana Laws
Revised Statutes
TITLE 47 - Revenue and Taxation
RS 47:1407 - Jurisdiction of the board
§1407. Jurisdiction of the board
The jurisdiction of the board shall extend to the following:
(1) All matters relating to appeals for the redetermination of assessments, or for the determination of overpayments, or payment under protest petitions, as provided in R.S. 47:1431 through 1438.
(2) All matters relating to the waiver of penalties, as provided in R.S. 47:1451.
(3) All matters related to other jurisdiction otherwise provided by law, including rules to seek uniformity of interpretation of common sales and use tax law or local sales and use tax law, as provided in R.S. 47:337.101(A)(2), and petitions concerning the validity of a collector's rules, regulations, or private letter rulings, as provided in R.S. 47:337.102.
(4) All matters relating to claims against the state, as provided in R.S. 47:1481 through 1486.
(5) Incidental demands authorized by law in any action pending before the board in the same manner as in a district court pursuant to Code of Civil Procedure Article 1031. Amended by Acts 1950, No. 316, §16; Acts 2014, No. 198, §1, eff. July 1, 2014; Acts 2014, No. 640, §2, eff. June 12, 2014; Acts 2015, No. 210, §1, eff. June 23, 2015; Acts 2017, No. 274, §2, eff. June 16, 2017.
