RULES & REGULATIONS

BOARD OF TAX APPEALS STATE OF LOUISIANA

RULES AND REGULATIONS OF PROCEDURE AND PRACTICE BEFORE THE LOUISIANA BOARD OF TAX APPEALS

Part I

Rule 1: Persons Authorized to Practice Before the Board:

The following persons are authorized to practice before the Board:

Any individual taxpayer or other contestant in a proceeding before the Board may appear and act for himself or for a partnership of which he is a member, and a taxpayer corporation may be represented by a bona fide officer of the corporation, upon presentation of adequate identification to the board, in any proceedings to which the jurisdiction of the Board shall extend.

Attorneys at law, duly qualified and registered under the laws of the state, shall be entitled to represent any taxpayer or other contestant in any matter to which the jurisdiction of the board shall extend, provided that the board may, in its discretion, permit attorneys at law, duly qualified and registered under the laws of the several states or the District of Columbia to represent any taxpayer or other contestant in any matter to which the board's jurisdiction shall extend, in the same manner as such attorneys are permitted to practice in the courts of Louisiana.Certified public accountants, duly qualified and licensed under the laws of this state or public accountants, shall be entitled to represent any taxpayer or other contestant in any matter to which the jurisdiction of the board shall extend, provided that the board may, in its discretion, permit certified public accountants, duly qualified and licensed under the laws of the several states or the District of Columbia, and public accountants to represent any taxpayer or other contestant in any matter to which the board's jurisdiction shall extend, in the same manner as such certified public accountants and public accountants are permitted to practice in Louisiana.

Enrolled agents duly qualified and licensed by the U.S. Department of the Treasury to represent taxpayers before all administrative levels of the Internal Revenue Service may represent any taxpayer or other contestant in any matter to which the jurisdiction of the board shall extend.

Rule 1.1: Attorneys enrolling Pro Hac Vice

Attorneys appearing pro hac vice are instructed to comply with Rule XVII, Section 13 of the Rules of the Louisiana Supreme Court in advance of appearing in any hearing before the Board.

Rule 2: Business Hours

The Board's office is located at 627 N. Fourth Street,  Baton Rouge, LA 70802. The Board's office will be open each business day, except for legal State and Federal holidays. All pleadings will be accepted and stamped filed between the office hours of 8:30 a.m. and 4:30 p.m.


RULES RELATING TO TAX MATTERS

Rule 3: Pleadings in General

An original and six (6) conformed copies of all pleadings and memoranda shall be filed with the Board in a state case (for local cases see Rule 23).

All pleadings are to be signed by the individual who files them. The capacity in which he is acting, his mailing address and telephone number shall be stated below the signature.

The signing of the pleading will be construed to be the individual's statement that he is duly authorized to represent the taxpayer, that the allegations of the petition are true and correct to the best of his information and belief and that the capacity in which he acts is properly stated.

All pleadings filed subsequent to the original petition shall be accompanied by a Certificate of Service certifying that such pleadings have been served on all opposing parties or parties in interest in the case.

All pleadings shall have the following caption:

 

BOARD OF TAX APPEALS
STATE OF LOUISIANA

 

...............................................................

 

Petitioner
VS.
Department of Revenue
Respondent

 

Rule 3.1 Fax Filing

The Board will accept pleadings (not Exhibits for trial) by facsimile only as provided for herein.

Within seven days, exclusive of legal holidays, after the Board has received the facsimile transmission, the Board must receive all of the following from the party filing by facsimile:

  1. The original signed documents that were fax filed, together with the required six conformed copies.
  2. The applicable filing fee, if any, under Rule 16.
  3. A fax transmission fee of five dollars per page faxed.

If the party complies with all of the requirements of this Rule, the filing shall be deemed complete at the time that the facsimile transmission is received by the Board, but if the party fails to comply with all of these requirements then the facsimile filing shall have no force or effect.

Rule 3.2 Payment Under Protest Notice

If the petition is an appeal pursuant to a payment under protest, the taxpayer should insert on the transmitting cover letter a bold/all caps/red-font typed "PAYMENT UNDER PROTEST APPEAL" label.

The taxpayer should also mail a courtesy copy of the petition to the relevant collector at the same time that it is filed with the board.

Rule 4: The Petition

The petition shall be comprised of numbered paragraphs of facts, and end with a prayer for the relief sought.

If the petition is an appeal for a redetermination of an assessment, a copy of the assessment shall accompany the petition and all copies of the petition. If the petition is for a determination of an overpayment, and the collector has denied the request for a refund of the overpayment, then a copy of the collector's denial shall accompany the petition and all copies of the petition.

Rule 5: The Answer

The allegations of the petition must be categorically answered in numbered paragraphs corresponding to those of the petition. The answer shall admit or deny the allegations of the petition and state in short concise terms the material facts upon which the defenses to the action asserted are based, and shall set forth any affirmative defenses. An answer containing a general denial will not be considered sufficient unless the Collector, in good faith, has no information available to the secretary to otherwise respond to the petition.

The answer shall contain a signed certificate stating that a copy of the answer has been mailed to the party filing the petition. Answers shall be filed within a period of thirty (30) days from the date of service of the petition.

Rule 6: Exceptions and Motions

Motions, Rules and Exceptions shall be in writing, shall be accompanied by an Order or Rule setting them for hearing and shall be served in accordance with these rules.

Motions, Rules and Exceptions shall be heard by the Board by special setting, or referred to the merits of the case at the discretion of the Board.

Rule 7: Service

All pleadings or documents filed which are required to be served on the opposing party may be served by first class U.S. mail, or registered (or certified) mail with return receipt. A certificate of such service in accordance with Rule 3 shall be filed concurrently with the filing of such pleadings or documents.

Rule 8: Preliminary Matters

The Board Administrator shall preside over the following preliminary matters

  1. Case reviews;
  2. Status conferences
  3. Scheduling orders
  4. Any other matters assigned by the Board

Rule 9: Hearings

The Board will hold hearings no less than two days per month on dates set by the Board. The hearings will be held at the Board's office in Baton Rouge, Louisiana or such other place designated by the Board.

The Board may issue a Scheduling Order for each case set for hearing before it. The Scheduling Order shall set dates and deadlines for pre-trial motions, setting/status conferences, and any other necessary matters. Failure to adhere to the provisions of the Scheduling Order, without the written permission of the Board, may result in the dismissal of the appeal or other sanctions.

Requests for a continuance shall be by motion, in writing, state the reason for the continuance and state that the opposing party has been contacted and whether opposing party is agreeable to the continuance. If the party requesting the continuance was unable to contact the opposing party then that fact and what efforts were made to contact the opposing party shall be stated in the motion. An order setting the motion for hearing and an order granting the continuance shall be submitted at the same time as the motion requesting the continuance. The Chairman, at his discretion, may grant or deny the motion without hearing or set the motion for hearing.

Request for consolidation of cases for hearing shall be by motion and in writing. The Board, at its discretion, with or without a hearing, may grant a Motion for Consolidation of cases pending before the Board.

The attendance of the parties at the hearing on the merits of a case is compulsory, unless excused by the Board.

The rules of evidence followed by the district courts of Louisiana will be followed in hearings before the Board.

Rule 10: Stipulations

Where pertinent facts are in dispute, the parties shall make a diligent effort to agree upon a stipulation of facts to be used in lieu of taking testimony.

Rule 11: Subpoenas

Request for the Board to issue subpoenas for attendance of witnesses at trial or at a deposition and/or for the production of books, papers and documents pertaining to the matter under inquiry shall be in writing. The subpoena shall be prepared by the party requesting it. The subpoena must be submitted to the Board and signed by a member of the Board.

The party requesting the subpoena is responsible for having the subpoena properly served.

Rule 12: Memoranda

Deadlines stating when each party's memoranda is due will be in the Board's Scheduling Order that shall be issued when a case is set for hearing.

The Board may order, at its discretion, post-hearing memoranda following the hearing of cases by the Board. All memoranda must be accompanied by a certificate of service by the party filing such stating that copies have been mailed, postage prepaid, to all opposing parties.

Rule 13: Computation of time

Computation of the delays provided herein shall be as provided in LSA-C.C.P Article 5059. A petition shall be deemed timely if filed with the board in the same manner and pursuant to the same provisions as those specified in Section 5(d) of Article X of the Rules of the Louisiana Supreme Court or if fax filed in strict compliance with board Rule 3.1.

Therefore, a pleading properly mailed shall be deemed timely filed if mailed on or before the last day of the delay for filing. If the mailing is received by mail on the first legal day following the expiration of the delay, there shall be a rebuttable presumption that it was timely filed. In all cases where the presumption does not apply, the timeliness of the mailing shall be shown only by an official United States postmark or by official receipt or certificate of mailing from the United States Postal Service made at the time of mailing which indicates the date thereof, and shall not include only a self-metered postmark. For the purpose of this rule, the term "by mail" applies only to the United States Postal Service. 

(Please maintain your official proof of mailing from the US Postal Service if you plan to rely upon mailbox filing; you are responsible for proving timely filing by mail if the Postal Service or Office of State Mail fails to deliver your filing to our office). 

Anything personally filed or forwarded by private delivery or courier service shall be deemed timely filed only if received on or before the last day of the delay for filing.

Rule 14: Judgments

Copies of judgments proposed by counsel will be mailed to all parties by the party submitting the judgment. The deadline to appeal runs from the date of signing of a judgment not from the mailing of its notice.

Judgments become final as provided by R.S. 47:1438.

Rule 15: Review of Decisions or Judgments of the Board

A judicial review of a decision or judgment of the Board shall be in accordance with La. R.S. 47:1434.

Any appeal shall be taken in accordance with the law and any applicable Court of Appeal rules. 

Interlocutory matters may be reviewed by application for supervisory writs to the relevant Court of Appeals.

There is no suspension or interruption of the time for appeal by a party filing a motion for new trial or reconsideration 

A return date on an appeal will not normally be set until the appellant has advanced the estimated costs due pursuant to C.C.P. art. 2126. As provided for in C.C.P. art. 2125, once a return date is set the Board it may grant only one extension of the return day and such extension shall not be more than thirty days.  

Rule 16: Filing Fees, Fees and Mileage of Witnesses:

I. The Board's filing fee schedule is as follows:

a) Initial Filing of Pleadings:

  • Under $10,000 in controversy (appealing an assessment): $ no filing fee
  • Under $10,000 in controversy (other matters): $40
  • From $10,000 to $50,000 in controversy: $300
  • Over $50,000 in controversy (and all local tax cases): $450 plus $40 per additional service

 

b) All Additional, Supplemental, and Other Filings: Amendments, Motions, Oppositions, Memoranda, etc.:

  • Under $10,000 in controversy: $20
  • From $10,000 to $50,000 in controversy: $40
  • Over $50,000 in controversy (or local tax case): $60

c) All Additional, Supplemental, and Other Filings

  • (i) state filings: $2 per page over 25 pages
     
  • (ii) local filings: $4 per page over 15 pages

d) Miscellaneous Filings and Requests

  • All paper exhibits: $2 per page
  • All non-paper exhibits (maps, cds, etc.) $5 each
  • Conformed or Certified Copies: $5 per page
  • Judgment (with 1 certified copy): $40
  • Motion to Appear Pro Hac Vice: $250
  • Request for a Subpoena (applicant responsible for service): $25
  • Request to Approve Appeal Bond: $300, but not less than: $1 per each $1,000 of security for review of a commercial surety bond, $3 per each $1000 of security for review of an irrevocable letter of credit, or $1 per each $100 of security for any other authorized means of security (please contact the board as lower fees will apply to deposits into the Registry of the Board's escrow account)
  • Motion to File an Amicus Curaie Brief: $250
  • Motion for a new trial, for an amended judgment, for reconsideration of a judgment, or motion for review by the court of appeals pursuant to R.S. 47:1434: $165

Unless otherwise stated in the case scheduling order, these Miscellaneous Fees shall not apply in any state case with less than $10,000 in controversy.

e) Any local collector who files as a petitioner shall pay any amounts payable by a taxpayer in a local tax case, except the initial filing fee in any case filed pursuant to R.S. 47:337.101 shall be $300. He shall also pay any applicable costs of service in all cases.

f) The Chairman, at his discretion, may reduce or waive any fee in the interest of justice, and the board may suspend or reduce any fees or costs in a standing order.

g) Any motion, rule, or proposed order seeking to set, re-set, or continue a hearing on any contradictory rule, motion or exception, and all motions to fix, re-fix, or continue a case for trial on the merits shall be accompanied by a filing fee of $165 plus $25 per additional service requested. Unless otherwise stated in the case scheduling order, this fee shall not apply in any case filed against the secretary unless the motion was untimely pursuant to the outstanding scheduling order.

h) The board provides service pursuant to R.S. 47:1411. The cost of service by the board is included in the cost specified in Rules 16(I)(a) and (g), but all other matters requesting service or each additional service shall include a service fee of $25.

i) A party requesting the additional service of a subpoena or other document by a sheriff’s office shall remit a separate check payable in the correct amount to the relevant sheriff. Any party requesting service on the Secretary of State shall remit an additional $50.

II. Any witnesses subpoenaed, or whose deposition is taken under R.S. 47:1409, shall receive the same fees and mileage as witnesses in Louisiana District Courts. Such fees and mileage and the expenses of taking such deposition shall be paid as follows:

In the case of witnesses for the Secretary, such payments shall be the responsibility of the Department of Revenue. In the case of any other witnesses, such payments shall be made, subject to review by the board, by the party at whose instance the witness appears or is deposed.

No witness, other than one for the Department of Revenue, may be required to testify in any proceeding before this Board until he shall have been tendered the fees and mileage to which he is entitled. The Board may only recognize a subpoena issued pursuant to R.S. 47:1408.

III. The Board may, on its own motion, issue a Rule to Show Cause to any party concerning the non-payment of any cost or fee due to it pursuant to this Rule. Following a hearing on such Rule, notice for which has been served pursuant to R.S. 47:1411, the Board may render Judgment declaring the cost or fee to be a delinquent debt and/or dismissing the party’s petition.

The Board may also consider a motion to tax costs in accordance with the rules of the Louisiana Code of Civil Procedure in the same manner as provided for in a civil case in a district court.


Part II

WAIVER OF PENALTIES

Rule 17:

At the discretion of the Board, and as allowed by law, the Board may approve penalty waivers submitted for its approval by the Secretary of the Louisiana Department of Revenue.


Part III

CLAIMS AGAINST THE STATE

Rule 18:

Any person who has a claim against the State of Louisiana, as provided by R.S. 47:1481, shall initiate same by petition in the following form:

  1. A caption as follows:

     

    BOARD OF TAX APPEALS
    STATE OF LOUISIANA

     

    ...................................................................

     

    Petitioner
    VS.
    The State of Louisiana
    Respondent

     

    Petition for Claim against the State under R.S. 47:1481

  2. Proper allegations showing jurisdiction in the Board.
  3. Clear and concise statement of the nature and the amount of the claim.
  4. Clear and concise statement of the nature and the amount of the claim.
  5. A prayer, setting forth the relief sought by the petitioner
  6. The signature of the petitioner or that of his counsel. The signature of the counsel shall be in individual and not in firm name. The name and mailing address of the petitioner or of counsel shall be typed or printed immediately following the signature.
  7. A verification of the petitioner, a partner, or a bona fide officer of the corporation.

Burden of Proof:

The burden of proof shall always rest with the person presenting the claim.

No Appeal Form Action of the Board:

As provided by R.S. 47:1486, an action of the Board rejecting or refusing to approve a claim under R.S. 47:1481 may not be appealed to the courts.


Part IV

BOARD OPERATIONS

Rule 19: General Rule

Where any of the rules herein adopted are of a general nature they shall be applicable to all matters within the jurisdiction of this Board and apply to all hearings held by the Board.

The Board reserves the right to amend, modify, wave or supplement these Rules in the interest of justice.

Rule 20: Board Chairman

The Chairman shall serve as the chief administrative officer of the Board, and shall supervise its regular operations.

The Chairman shall preside over all Board meetings or hearings. He shall rule on all evidentiary matters, which may only be overruled by a majority vote of the Board upon the motion of any Member.

The Chairman may sign any Judgment or Order that codifies an action previously agreed at a meeting of the Board. The Chairman may also grant, without hearing, any Motion consented to by all parties.

The Chairman may exercise all other powers authorized by law, rule, or a majority vote of the Board.

Rule 21: Board Vice-Chairman

The Board Member other than the Chairman with the longest continuous service on the Board shall be its Vice-Chairman.

Whenever the Chairman is absent, the Vice-Chairman shall preside. If the Chairman has been recused from consideration of a case, the Vice-Chairman will assume the Chairman’s duties in relation to that case.

The Chairman may, at his discretion, delegate other responsibilities and duties to the Vice-Chairman.

Rule 22. Administrative fees and costs.

The Board’s administrative fees or costs are as follows:

  • A. The Appellant is responsible for paying the stenographic fee for preparing a transcript, prepared by the Board-approved stenographer at the rate of $6.00 per page.
  • B. The Board will furnish a copy of the transcript to the Appellee at a cost of $2.00 per page.
  • C. No transcripts or copies will be furnished, and the record will not be lodged, until costs are paid in full by the party receiving same. The appeal may also be dismissed if estimated costs are not paid timley, all in the same manner as provided for in civil matters pursuant to La. C.C.P. art. 2126.
  • D. The appellant shall pay the Board $3.00 per page for all regular copies or duplicates of the record sent to the Appellate Court, $2 per page for filing the transcript, the relevent costs for certified pages, and all other related fees.  If an appellee requests that the record be supplemented then it shall bear these fees for the additional pages.
  • E. Any other copying requests from the Board shall be charged at the rate of $1.00 per page.
  • F. The appellant shall pay the board a fee of $5 per included index page, and a delivery fee of $25 plus $5 per volume. 
  • G. The Board may, for good cause, waive administrative fees and costs, except for the stenographic fees in Rule 22 (A).

When the Board transmits the record of a case to an Appellate Court, the appellant shall pay the Board’s copying charge for any duplicate copies required.


Part V.

LOCAL TAX DIVISION

Rule 23.

The Rules of the Board are hereby made applicable to the Local Tax Division, subject to the provisions of R.S. 47:1403 concerning the authority of the Judge of the Local Tax Division over all cases assigned to it by law.

For the purposes of a case in the Local Tax Division, “Local collector” shall be substituted for the references in Rules 4 and 5 to the “Secretary”, and the name of the relevant Local collector’s agency shall be substituted for the reference to the “Department of Revenue” in the sample caption.

For the purposes of a case in the Local Tax Division, only four (4) conformed copies of all pleadings and memoranda shall be required to be filed, together with the original, plus copies for any additional service requested.

For the purposes of a case in the Local Tax Division, the parties shall comply with Uniform District Court Rules 1.5, 6.1, 9.5, 9.7-9.10, 9.12-9.13, 9.15-9.18 and Chapter 10, unless otherwise provided for by the Local Tax Judge puruant to Rule 1.4. A motion for summary judgment may be filed, and shall be considered, in accordance with the provisions of Article 966 of the Louisiana Code of Civil Procedure.


Effective Date:

These rules shall become effective June 20, 2015 superseding all prior Rules.

 

 

WHO WE ARE

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The Board is an independent quasi-judicial entity that comprises three attorney members who are tax law experts appointed by the governor and confirmed by the Senate.

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OUR GOAL

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It is our top priority to provide taxpayers with an equitable, expeditious, and cost effective forum for the review of their appeals.

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WHAT WE DO

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The Board hears and decides appeals filed by taxpayers who have received adverse decisions from the Louisiana Department of Revenue or a Local Sales Tax Collector. The Board is not involved with property taxes.

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