2017 Louisiana Laws
Revised Statutes
TITLE 47 - Revenue and Taxation
RS 47:337.97 - Judicial review of validity or applicability of rules

§337.97. Judicial review of validity or applicability of rules

The validity or applicability of a rule may be determined in an action for declaratory judgment in a court of competent jurisdiction. The board shall be made a party to the action. The court shall declare the rule invalid or inapplicable if it finds that it violates constitutional provisions or exceeds the statutory authority of the board or was adopted without substantial compliance with required rulemaking procedures.

Acts 2004, No. 469, §1, eff. July 1, 2004.

Disclaimer: These codes may not be the most recent version. Louisiana may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.