Chapter 17. Board of Tax Appeals
Part I. General Provisions
- La. R.S. § 47:1401 Creation of Board of Tax Appeals
- La. R.S. § 47:1402 Membership of Board; Qualifications; Appointment; Term; Vacancy; Salary
- La. R.S. § 47:1403 Designation of Officers; Domicile; Quorum; Seal
- La. R.S. § 47:1404 Employees of the Board
- La. R.S. § 47:1405 Retention of Records and Property By the Board
- La. R.S. § 47:1406 Expenditures
- La. R.S. § 47:1407 Jurisdiction of the Board
- La. R.S. § 47:1408 Power to Administer Oaths and Issue Rules, Orders, Or Subpoenas
- La. R.S. § 47:1409 Witness Fees and Mileage
- La. R.S. § 47:1410 Findings of Fact, Decisions, and Opinions
- La. R.S. § 47:1411 Documents to Be Served By Registered Mail
- La. R.S. § 47:1412 Rules of Evidence
- La. R.S. § 47:1413 Rules and Regulations
- La. R.S. § 47:1414 Persons Authorized to Appear Before the Board
- La. R.S. § 47:1415 Records Open to Public Inspection
- La. R.S. § 47:1416 Stenographic Reports of Hearings
- La. R.S. § 47:1417 Recusal; Board Members
- La. R.S. § 47:1418 [See Note] Definitions
- La. R.S. § 47:1418 [See Note] Definitions
Part II. Appeals For Redetermination of Assessment Or For Determination of Overpayment
- La. R.S. § 47:1431 Filing of Petition
- La. R.S. § 47:1432 Notice; Hearing; Decision
- La. R.S. § 47:1433 Publication of Opinions and Decisions
- La. R.S. § 47:1434 Judicial Review of Decision of the Board
- La. R.S. § 47:1435 [See Note] Jurisdiction of Courts to Review Decisions of the Board
- La. R.S. § 47:1435 [See Note] Jurisdiction of Courts to Review Decisions of the Board
- La. R.S. § 47:1436 Determination of Which Appellate Court Has Jurisdiction
- La. R.S. § 47:1437 [See Note] Effect of Final Judgment
- La. R.S. § 47:1437 [See Note] Effect of Final Judgment
- La. R.S. § 47:1438 Date Judgment Becomes Final
- La. R.S. § 47:1439 Escrow Account
Part III. Waiver of Penalties
Part IV. Alcoholic Beverage Permit Matters
Part V. Claims Against the State
- La. R.S. § 47:1481 Authority of Board to Receive and Consider Claims Against the State
- La. R.S. § 47:1482 Authority of Board to Conduct Investigations
- La. R.S. § 47:1483 Payment of Approved Claims; Notification to the Legislature; Offset of Certain Claims
- La. R.S. § 47:1484 Satisfaction of Claims
- La. R.S. § 47:1485 Legislature Not to Consider Claims Not First Presented to Board
- La. R.S. § 47:1486 No Appeal From Action of Board