2021 Louisiana Laws
Revised Statutes
Title 47 - Revenue and Taxation
§1522. Alternative dispute resolution
RS 1522 - Alternative dispute resolution
The secretary of the Department of Revenue may enter into contracts with the approval of the attorney general, with individuals and organizations to conduct alternative dispute resolution to arbitrate or to mediate any issue in order to assist in the collection of any taxes, penalties, or interest due under Subtitle II of this Title in an aggregate amount not to exceed five million dollars when such procedures are deemed to be in the best interest of the state. The secretary of the Department of Revenue shall have the authority to contract for the allocation of any costs of alternative dispute resolution procedures. The secretary shall retain the authority to contract for the nonbinding mediation of any dispute under Subtitle II of this Title by any mediator qualified pursuant to R.S. 9:4106, or by any member of the Board of Tax Appeals.
Acts 1999, No. 201, §1, eff. June 11, 1999; Acts 2004, No. 134, §1, eff. June 4, 2004; Acts 2015, No. 210, §1, eff. June 23, 2015.
