2021 Louisiana Laws
Revised Statutes
Title 47 - Revenue and Taxation
§1408. Power to administer oaths and issue rules, orders, or subpoenas
RS 1408 - Power to administer oaths and issue rules, orders, or subpoenas
A. For purposes of enforcing or administering this Chapter, any member of the board and the secretary-clerk for the board shall have the following powers:
(1) Any board member and the secretary-clerk may administer oaths and take affidavits.
(2) Any board member may compel discovery, issue subpoenas, and require the attendance of witnesses and the production of books, papers, and documents pertaining to the matter under inquiry, at any designated place of hearing.
(3) Any board member may examine witnesses, and may require the taking of depositions before any person competent to administer oaths, either within or without the state, in like manner that depositions of witnesses are taken or discovery is compelled in civil actions in the district courts of the state.
B. Any party to a matter pending before the board may summon witnesses or require the production of papers, other documents, answers to requests for admissions, or answers to interrogatories in the same manner as witnesses are summoned, discovery completed, or papers required to be produced in civil actions in the district courts of the state.
C. If any person fails to comply with any order or subpoena issued under authority of this Chapter, or refuses to testify to any matter regarding which he may be lawfully interrogated, a judge of the district court of the parish in which such person either resides or may be personally served, or any other judge with personal jurisdiction over such person, on application of the board or any member thereof, shall immediately compel obedience by ordering the issuance of an instanter subpoena, or other appropriate process for contempt, or a rule as in the case of disobedience of the requirements of a subpoena issued from such court or a refusal to testify therein.
D.(1) An action may be brought in the Board of Tax Appeals pursuant to the provisions of R.S. 47:314, 337.33, 337.43, 1547, 1574.1, or 1582, and the provisions of those Sections shall apply to the Board of Tax Appeals and its Local Tax Division in the same manner as for a district court. In addition to the remedies otherwise provided for in this Section, any interested party may file a motion or rule in any court of competent jurisdiction alleging a violation of any order issued by the board or its local tax judge pursuant to applicable law, and the district court shall consider any violation shown to be a contempt of the court and shall immediately punish the violator in accordance with R.S. 13:4611(1) and all other applicable laws for contempt of court.
(2)(a) In addition to all other remedies provided for in this Section, the failure to obey any order or subpoena issued under the authority of this Chapter shall constitute contempt of court, and may be punished by the board or its local tax judge in accordance with the provisions of Section 2 of Chapter 4 of Title I of Book I of the Code of Civil Procedure, R.S. 13:4611(1), or any other laws applicable to contempt of court. Any action finding anyone in contempt pursuant to this Paragraph shall be subject to an appeal or supervisory writ as provided for in R.S. 47:1434 through 1436.
(b) The board, through any member or its counsel, may appear in any proceeding to oppose an appeal pursuant to this Paragraph and may otherwise appear in defense of its jurisdiction.
E.(1) The provisions of this Section may be enforced by any duly commissioned person, shall be enforced by the sheriff wherever such person may be found, and shall be enforced by the Department of Public Safety and Corrections, office of state police, when a direct contempt occurs in a state building.
(2) The service of papers filed with the board, or of the orders or judgments of the board, may be made in accordance with any of the provisions of the Code of Civil Procedure or in accordance with the provisions of R.S. 47:1411.
(3) Upon request of either the chairman or the local tax judge, any officer or employee of the board may be issued a commission pursuant to the provisions of R.S. 40:1379.1 in order to further any of the provisions of this Section.
Acts 2014, No. 198, §1, eff. July 1, 2014; Acts 2015, No. 210, §1, eff. June 23, 2015; Acts 2019, No. 367, §1, eff. June 18, 2019; Acts 2020, No. 278, §1, eff. July 1, 2020.
