Louisiana House Bill HB924 Introduced / Bill

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Regular Session, 2010
HOUSE BILL NO. 924
BY REPRESENTATIVE SMILEY
COURTS: Creates and provides for Tax Court as an administrative agency in the office of
governor
AN ACT1
To amend and reenact R.S. 26:354(I), R.S. 36:458(F), R.S. 47:15(14), 1401, 1407(1) and2
(4), 1431, 1432, 1437, 1481, 1508.1(B), 1561, 1565, 1566(C), 1567, 1580(A)(3),3
1621(F), 1621.1(A), 1625, 1626, 1627, 1688, and 1689, the heading of R.S.4
47:1621.1, and R.S. 49:967(A) and 992(D)(1); to enact R.S. 36:4(B)(1)(ff), Chapter5
3 of Subtitle I of Title 47 of the Louisiana Revised Statutes of 1950, to be comprised6
of R.S. 47:16 through 16.55, and R.S. 49:992(D)(10), relative to administrative7
proceedings concerning taxes, fees, and claims against the state; to create and8
provide for the Tax Court as an administrative agency in the office of the governor9
and the judges of Tax Court; to provide for a small claims division of the Tax Court10
and the magistrate thereof; to revise provisions concerning the Board of Tax11
Appeals; to provide for judicial review of Tax Court judgments; and to provide for12
related matters.13
Be it enacted by the Legislature of Louisiana:14
Section 1.  R.S. 47:15(14), 1401, 1407(1) and (4), 1431, 1432, 1437, 1481,15
1508.1(B), 1561, 1565, 1566(C), 1567, 1580(A)(3), 1621(F), 1621.1(A), 1625, 1626, 1627,16
1688, and 1689, and the heading of R.S. 47:1621.1 are hereby amended and reenacted and17
Chapter 3 of Subtitle I of Title 47 of the Louisiana Revised Statutes of 1950, comprised of18
R.S. 47:16 through 16.55, is hereby enacted to read as follows:19 HLS 10RS-1366	ORIGINAL
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§15.  Taxpayer's Bill of Rights1
There is hereby established a Taxpayer's Bill of Rights to guarantee that the2
rights, privacy, and property of Louisiana taxpayers are safeguarded and protected3
during tax assessment, collection, and enforcement processes administered under the4
tax laws of this state. This Taxpayer's Bill of Rights consists of a statement, in5
nontechnical terms, of the rights and obligations of the Department of Revenue and6
taxpayers.  The rights afforded taxpayers to assure that their privacy and property are7
safeguarded and protected during tax assessment and collection are available only8
insofar as they are implemented in accordance with the Constitution of Louisiana and9
Louisiana Revised Statutes of 1950 or the administrative rules of the Department of10
Revenue. The rights assured Louisiana taxpayers are:11
*          *          *12
(14) The right to a hearing in order to dispute an assessment of taxes,13
interest, and penalties by timely filing an appeal with the Tax Court or its small14
claims division, as provided by law or with the Board of Tax Appeals in accordance15
with R.S. 47:1414, 1431, and 1481.  A taxpayer shall not be required to pay the16
disputed tax, interest, and penalties in order to exercise this right.17
*          *          *18
CHAPTER 3.  TAX COURT19
PART I.  GENERAL PROVISIONS20
§16.  Purpose21
The purpose of this Chapter is to provide for an impartial, economical, and22
expeditious forum where parties may resolve disputes arising under certain state and23
local tax laws as provided in this Chapter before an administrative judge experienced24
in tax matters, while fostering uniformity and consistency in the interpretation and25
application of state and local tax law.26
§16.1.  Definitions27
As used in this Chapter, unless the context requires otherwise, the following28
terms shall have the following meanings:29 HLS 10RS-1366	ORIGINAL
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(1)  "Clerk" means the clerk of the Tax Court.1
(2)  "Collector" means and includes:2
(a) The secretary of the Department of Revenue for the state and includes the3
secretary's duly authorized assistants, when used in reference to any tax or fee4
administered by the department which is within the jurisdiction of the Tax Court.5
(b) The assistant secretary of the office of motor vehicles of the Department6
of Public Safety and Corrections of the state and includes the assistant secretary's7
duly authorized assistants, when used in reference to any tax or fee administered by8
the office which is within the jurisdiction of the Tax Court.9
(c) The individual or entity designated as the collector of the taxes of any10
political subdivision and his duly authorized assistants when used in reference to a11
tax levied by the political subdivision which is within the jurisdiction of the Tax12
Court.13
(3)  "Court" means the Tax Court created in this Chapter.14
(4)  "Division" means the small claims division of the Tax Court.15
(5)  "Judge" means a judge of the Tax Court.16
(6) "Local taxing authority" means and includes any political subdivision17
when used in reference to the application of a tax levied by the political subdivision18
to a specific transaction.19
(7) "Magistrate" means the magistrate of the small claims division of the Tax20
Court.21
(8) "Political subdivision" means a parish, municipality, and any other unit22
of local government, including a school board and a special district, whose boundary23
is not coterminous with the state, that is authorized by the constitution or law to levy24
and collect a tax which is within the jurisdiction of the Tax Court.25
§16.2.  Tax Court established26
The Tax Court is established within the office of the governor.27 HLS 10RS-1366	ORIGINAL
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§16.3.  Tax Court judges; nomination; appointment; term; vacancy; compensation;1
retirement age2
A.  The Tax Court shall consist of not less than two judges.3
B.  Each judge appointed shall be a citizen of the state, have been admitted4
to the practice of law in this state for at least five years prior to his appointment and5
either:6
(1) Have substantial state or local tax law experience or expertise, which is7
within the jurisdiction of the Tax Court, as an attorney or as a public employee or8
appointed or elected public official as determined by the nominating committee9
provided for in Subsection C.10
(2) Be a Board Certified Tax Specialist by the Louisiana Board of Legal11
Specialization of the Louisiana State Bar Association.12
C. Each judge shall be appointed by the supreme court from a list of13
qualified nominees, of not less than two nor more than three individuals for each14
vacant position, submitted by a committee designated as the nominating committee15
and comprised of the following:16
(1) A representative of the Louisiana Association of Business and Industry.17
(2) A representative of the Society of Louisiana Certified Public18
Accountants.19
(3) A representative of the Section on Taxation of the Louisiana State Bar20
Association selected in consultation with the National Bar Association Greater New21
Orleans Chapter Louis A. Martinet Society.22
(4) Two representatives of local government, provided that no more than one23
member be a representative designated by the Louisiana Municipal Association, the24
Police Jury Association of Louisiana, or the Louisiana School Boards Association,25
made in consultation with the Louisiana Association of Tax Administrators, on a26
rotating basis with the first two members being the designee of the Louisiana27
Municipal Association and the designee of the Police Jury Association of Louisiana,28 HLS 10RS-1366	ORIGINAL
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and the first vacancy thereafter being the designee of the Louisiana School Boards1
Association.2
(5) The secretary of the Department of Revenue, or the secretary's designee.3
D. Except for the two members selected pursuant to Paragraph C(4), each4
member of the committee selected by an entity shall serve at the pleasure of the5
entity.  Members selected pursuant to Paragraph C(4) shall serve a four year term.6
E.(1)  The committee shall elect a member of the committee as chairman.7
(2) Four members shall constitute a quorum for the transaction of committee8
business.9
F. Each nominee shall be determined by a favorable vote of at least four10
committee members.11
G.(1)  The committee shall submit its list of nominees to the supreme court12
and certify to the supreme court that each nominee possesses the minimum13
qualifications required by law.14
(2) The supreme court shall review the qualifications of each nominee15
submitted by the committee. Should the supreme court determine that a nominee is16
not qualified, it shall advise the committee in writing. Within thirty days after such17
notice, the committee shall submit the name of another nominee to the supreme court18
and certify to the supreme court that the nominee possesses the minimum19
qualifications required by law.20
H. Of the initial appointments, one judge shall serve until January 1, 201521
and one shall serve until January 1, 2016, as designated by the supreme court.22
Thereafter, each judge shall be appointed for a term of six years.23
I. A judge may be reappointed to consecutive terms, if he is selected as a24
nominee and appointed and confirmed as provided in this Section.25
J.(1)(a) Any vacancy in a position with more than one year remaining in a26
term shall be filled for the remainder of the term in the manner provided for in27
Subsections C, F, and G.28 HLS 10RS-1366	ORIGINAL
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(b)(i) In such instance, the supreme court shall notify the nominating1
committee of the vacancy in writing.2
(ii)  The committee shall publicize the vacancy and individuals may submit3
a written request to the committee to be considered as a nominee for the vacancy,4
together with other information deemed necessary by the committee. However, the5
committee may consider other individuals for nomination.6
(iii) Within one hundred twenty days after receipt of the notification, the7
committee shall meet, select nominees, and submit a written report thereon to the8
supreme court. If the committee does not submit a written report of nominees within9
the one hundred twenty day period, the supreme court may appoint a person10
possessing the qualifications of a Tax Court judge to fill the vacancy for the11
remainder of the term.12
(2) The supreme court shall appoint a person possessing the qualifications13
of a Tax Court judge to fill any vacancy in a position with one year or less remaining14
in a term for the remainder of that term or any other vacancy, until a successor can15
be appointed as provided in Paragraph (1).16
K. Each judge shall be a full-time unclassified employee of the court and17
devote full time to his duties under this Chapter.18
L. No judge may engage in the practice of law or hold any other public19
office or employment.20
M. Each judge shall receive the same compensation and be subject to the21
same mandatory retirement age as district judges.22
§16.4.  Chief judge23
The supreme court shall designate a judge of the Tax Court as chief judge.24
The chief judge shall administer the affairs of the court, coordinate and make hearing25
assignments, and appoint employees.  The chief judge may delegate administrative26
duties to the judges and employees of the court.27 HLS 10RS-1366	ORIGINAL
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§16.5.  Domicile; sessions; seal1
A.(1) The principal office and domicile of the Tax Court and its small claims2
division, including the physical location of the clerk of the court, shall be in East3
Baton Rouge Parish.  The state shall provide the court with adequate offices and a4
courtroom, provided that the offices and courtroom are not within a facility occupied5
by any part of the Department of Revenue.6
(2) The court and the division may hold sessions at any facility within the7
parish of venue. The time and place of court sessions shall be designated by the8
presiding judge and the time and place of sessions of the small claims division shall9
be designated by the magistrate, each with a view of securing reasonable opportunity10
to the parties to appear before the court with as little inconvenience and expense to11
the parties as is practicable.12
(3) The governing authority of each parish, other than East Baton Rouge,13
upon request of a judge or magistrate, shall provide room in the courthouse or a14
neutral site at the parish seat when hearings are held within that parish.15
B. The court shall have a seal which shall be judicially noticed.  Such seal16
may be used to authenticate the official acts of the court or any judge or magistrate17
thereof, but failure to use the seal shall not invalidate any such act.18
§16.6.  Court staff; duties; restrictions; bond19
A. There shall be a clerk of the Tax Court, who shall also serve as the clerk20
of the small claims division, and such other staff who shall be employed by the chief21
judge of the Tax Court.22
B.  The clerk shall be the custodian of:23
(1)  The docket and records of all proceedings in the Tax Court.24
(2)  The docket and records of all proceedings in the small claims division.25
C. In the discharge of the duties imposed by this Chapter, the clerk and any26
duly authorized staff of the court may administer oaths and affirmations, take27
depositions, certify to official acts, and issue subpoenas to compel the attendance of28
witnesses and the production of books, papers, other documents deemed necessary29 HLS 10RS-1366	ORIGINAL
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as evidence in connection with any proceeding under this Chapter.  Any subpoena1
issued pursuant to this Chapter may be served by any person duly authorized by the2
clerk.3
D.  The duties of the clerk and staff of the Tax Court shall be such as are4
fixed by law or the chief judge of the Tax Court.5
E. The clerk shall be an ex officio notary public for the purposes of the Tax6
Court, including the small claims division.7
F.  No magistrate, clerk, or other employee of the court shall act as an8
attorney, counselor, or accountant in the matter of any tax or fee within the9
jurisdiction of the court.10
G. The clerk shall give bond with good and solvent surety conditioned upon11
the faithful performance of his duties, in the sum of ten thousand dollars.12
§16.7.  Docket13
The court and the division shall each keep a docket of cases and proceedings14
before it.15
§16.8.  Jurisdiction; exceptions16
A.  The Tax Court shall have jurisdiction to hear and determine:17
(1) A question of law or fact arising under the tax laws of the state18
administered by the Department of Revenue, including penalties, interest, fees19
imposed by the state not specifically excepted by this Chapter, and costs related20
thereto, claims for refund of an overpayment or credit, and claims against the state21
for taxes paid erroneously pursuant to R.S. 47:16.51 et seq.22
(2) A question of law or fact arising under a local sales and use tax,23
occupational license tax, hotel/motel occupancy tax, or automobile rental tax24
authorized by law and imposed by ordinance adopted by a political subdivision,25
including penalties, interest, fees, and costs related thereto, and claims for refund of26
an overpayment or credit.27 HLS 10RS-1366	ORIGINAL
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(3) A question of law or fact arising from any state or local fee administered1
or collected by the Department of Revenue, not specifically excluded in this2
Paragraph.  Excluded fees include the following:3
(a)  Alcoholic beverage and tobacco permits fees.4
(b)  Charitable gaming fees.5
(4)  A question of law or fact arising from any tax on the sale, lease, rental,6
or use of a vehicle pursuant to R.S. 47:303(B), any vehicle registration license fee7
or tax under Chapter 4 of Subtitle II of this Title, or any vehicle certificate of title fee8
under Chapter 4 of Title 32 of the Louisiana Revised Statutes of 1950.9
(5) Any matter over which the Tax Court has jurisdiction that is transferred10
to the court by a district court.11
(6) Any matter over which the Tax Court has jurisdiction that is removed12
from the small claims division.13
(7) An action by a taxpayer or collector seeking a judgment  declaring a rule14
of the Department of Revenue applicable to a tax or fee within the jurisdiction of the15
court, which is finally adopted, amended, or repealed pursuant to the Administrative16
Procedure Act, is contrary to or inconsistent with law.17
B. The small claims division shall have concurrent jurisdiction with the Tax18
Court when the amount in dispute, exclusive of penalties, interest, fees, and costs,19
is less than five thousand dollars, in the aggregate.20
C.  The jurisdiction of the Tax Court, including the small claims division,21
shall not extend to:22
(1)  A dispute concerning either:23
(a) Ad valorem taxes within the jurisdiction of the Louisiana Tax24
Commission or other property taxes.25
(b)  Insurance premium taxes.26
(c)  Gaming taxes levied by or pursuant to Title 27 of the 27
Louisiana Revised Statutes of 1950.28 HLS 10RS-1366	ORIGINAL
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(d) The underpayment of taxes on natural resources levied pursuant to R.S.1
47:631 et seq.2
(2) The collection or enforcement of any final nonappealable assessment or3
judgment.4
(3) Any matter brought by a taxpayer where the taxpayer has not exhausted5
all other administrative remedies available, unless the taxpayer had paid the amount6
in dispute under protest or has provided bond or other security as pursuant to and7
authorized by law.8
(4)  Any criminal matter.9
(5)(a) The determination of any constitutional issue raised by any party or10
the court.  However, with the consent of the parties or when ordered by the district11
court, the court may develop a record on the issue, certify the question to the district12
court, and make a recommendation to the district court. In addition, any party may13
seek a declaratory judgment in district court on a constitutional issue.14
(b) If a constitutional issue is raised in the small claims division, on motion15
of any party, or by the court, the matter shall be removed to the Tax Court and the16
issue considered as provided in Subparagraph (a) of this Paragraph.17
(6)  Any claim for damages or other action in tort.18
§16.9.  Venue; place of hearing 19
A.(1) Venue for Tax Court proceedings brought against the state shall be20
held in East Baton Rouge Parish.21
(2) Venue for Tax Court proceedings brought against a local taxing authority22
shall be held in the parish where the tax being litigated is levied.23
(3) Venue for Tax Court proceedings brought against more than one local24
taxing authority or against the state and one or more local taxing authority shall be25
held either in East Baton Rouge Parish or any parish where the tax being litigated is26
levied, to be determined by the presiding judge or magistrate, with a view to securing27
reasonable opportunity to the parties and their witnesses to appear before the court28
or division with as little inconvenience and expense to the parties as is practicable.29 HLS 10RS-1366	ORIGINAL
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(4)  Otherwise venue shall be as provided in the Code of Civil Procedure.1
B.  Venue for judicial review of Tax Court judgments shall be as follows:2
(1) For a proceeding against the state, venue shall be the Nineteenth Judicial3
District Court.4
(2) For a proceeding against one or more local taxing authorities all located5
in one parish, venue shall be the district court having jurisdiction in the parish.6
(3) For a proceeding against the state and one or more local taxing7
authorities all located in East Baton Rouge Parish,  venue shall be the Nineteenth8
Judicial District Court.9
(4) For a proceeding brought against the state and one or more local taxing10
authorities located in a parish other than the East Baton Rouge Parish, the court shall11
enter a separate judgment concerning the liability of the taxpayer to the state and the12
liability of the taxpayer to the local taxing authorities. Venue shall be in accordance13
with Paragraph (1) of this Subsection for review of the judgment involving the state14
and Paragraph (5) of this Subsection for review of the judgment involving the local15
taxing authorities.16
(5) For a proceeding brought against two or more local taxing authorities17
located in more than one parish, venue shall be determined by the court and included18
in its judgment.19
(6) Objection to venue for judicial review set forth in the judgment shall be20
in accordance with R.S. 16:21.21
(7) Notwithstanding Paragraphs (4) and (5) of this Subsection, for a22
proceeding brought against more than one local taxing authority or against the state23
and one or more taxing authorities, all parties, by joint motion filed with the court24
prior to hearing, may designate the district court that will be the venue of any judicial25
review.26
(8) In determining venue under Paragraphs (4), (5), or (7) of this Subsection,27
the court shall consider the convenience of the parties and the witnesses and the28
interest of justice.29 HLS 10RS-1366	ORIGINAL
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C.  R.S. 13:5104 shall not apply to this Chapter.1
D. Notwithstanding any contrary provision of law, the court or division may2
hold the hearing in a matter:3
(1) At a location other than a parish of venue provided that all parties to the4
proceeding consent or, if one party requests the location but the request is objected5
to by any other party, the judge or magistrate determines that the request should be6
granted in the best interest of the court or division and the parties with a view to7
securing reasonable opportunity to the parties and their witnesses to appear before8
the court or division with as little inconvenience and expense to the parties as is9
practicable. Any such request, objection thereto, and determination and reasons10
therefor shall be in writing and a part of the record of the proceeding.11
(2) With the consent of the parties, by telephone, video conference, or12
similar communication equipment, and administer oaths in such proceedings.13
§16.10.  Filing suit; pleading jurisdiction and venue14
A. All matters over which the Tax Court or the small claims division of the15
court has jurisdiction shall be filed with, and filing fees paid to, the clerk of the Tax16
Court.17
B. A suit shall be filed with the clerk of Tax Court in the manner provided18
for civil actions in district court within the applicable time period set forth in law.19
The pleadings in the petition shall set forth the basis of jurisdiction and venue.20
C.  The filing of a suit in a district court of proper venue which is later21
determined to be within the jurisdiction of the Tax Court shall suspend the running22
of time in which the action must be filed in the Tax Court from the date of the filing23
until the determination is made.24
D.  To assist taxpayers in filing suit, the Tax Court shall develop forms and25
information regarding the Tax Court, including the small claims division, and26
proceedings therein and make them available in any reasonable manner the court27
determines.28 HLS 10RS-1366	ORIGINAL
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E.(1)  Any paper in an action pursuant to this Chapter may be filed with the1
Tax Court or small claims division by facsimile transmission. Filing shall be2
deemed complete at the time that the facsimile transmission is received and a receipt3
of transmission has been transmitted to the sender by the clerk. The facsimile when4
filed has the same force and effect as the original.5
(2) Within five days, exclusive of legal holidays, after the clerk has received6
the transmission, the party filing the document shall forward the following to the7
clerk:8
(a)  The original signed document.9
(b)  The applicable filing fee, if any.10
(3) If the party fails to comply with the requirements of Paragraph (2) of this11
Subsection, the facsimile filing shall have no force or effect.  The Tax Court may12
provide, by rule, for other matters related to filings by facsimile transmission.13
§16.11.  Procedure14
A. Except as otherwise specifically provided in this Chapter, proceedings in15
the Tax Court, including but not limited to discovery, shall be governed first by the16
administrative provisions of Title 47 of the Louisiana Revised Statutes of 1950, then17
by the Code of Civil Procedure to the extent that these provisions do not conflict18
with administrative provisions of Title 47 of the Louisiana Revised Statutes of 1950,19
and by the administrative provisions of Title 47 of the Louisiana Revised Statutes of20
1950 when in conflict with the Code of Civil Procedure.21
B. Part XII of Chapter 32 of Title 13 of the Louisiana Revised Statutes of22
1950, relative to expedited procedures for actions by or on behalf of the state, or by23
or on behalf of any of its officers, for the determination or collection of any tax,24
excise, license, interest, penalty or attorney's fees, claimed to be due under any25
statute of this state, shall not apply to this Chapter.26
C.(1) When two or more separate proceedings are pending in the court or the27
division, the court or division may order consolidation of the proceedings after a28 HLS 10RS-1366	ORIGINAL
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contradictory hearing, and upon a finding that common issues of fact and law1
predominate.2
(2)  Consolidation shall not be ordered if it would do any of the following:3
(a)  Prevent a fair and impartial hearing.4
(b)  Give one party an undue advantage.5
(c)  Prejudice the rights of any party.6
§16.12.  Rules of evidence7
Except as otherwise specifically provided by law, evidence in the Tax Court8
shall be governed by the provisions of the Code of Evidence applicable to nonjury9
trials.10
§16.13.  Persons authorized to appear before the court11
A. A party in a proceeding before the court may appear and act for himself.12
A legal entity may be represented by an authorized officer or member, upon13
presentation of adequate identification to the court, in any proceeding to which the14
jurisdiction of the court shall extend.15
B. An attorney at law, duly qualified and licensed under the laws of this16
state, may represent any party in any matter to which the jurisdiction of the court17
shall extend, provided that the court may, in its discretion, permit an attorney at law,18
duly qualified and licensed or registered under the laws of another state or the19
District of Columbia to represent any party in any matter to which the court's20
jurisdiction shall extend, in the same manner as such attorneys are permitted to21
practice in the courts of Louisiana.22
C. An enrolled agent duly qualified and licensed by the United States23
Department of the Treasury to represent taxpayers before all administrative levels24
of the Internal Revenue Service or a certified public accountant duly qualified and25
licensed under the laws of the state, who gives evidence of his qualifications26
satisfactory to the court by means of a written or oral examination given by the court,27
may represent a taxpayer in any matter to which the jurisdiction of the court shall28
extend, provided that the court may, in its discretion, permit a certified public29 HLS 10RS-1366	ORIGINAL
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accountant, duly qualified and licensed under the laws of another state or the District1
of Columbia and a public accountant, who gives evidence of his qualifications2
satisfactory to the court by means of a written or oral examination given by the court,3
to represent a taxpayer in any matter to which the court's jurisdiction shall extend,4
in the same manner as such certified public accountants are permitted to practice in5
Louisiana.6
§16.14.  Power to administer oaths and issue subpoenas; contempt7
A. For purposes of enforcing or administering this Chapter, each judge or8
magistrate of the court shall have the power to administer oaths and take affidavits,9
to subpoena and require the attendance of witnesses and the production of books,10
papers and documents pertaining to the matter under inquiry, at any designated place11
of hearing, and to examine such witnesses, and may require the taking of deposition12
before any person competent to administer oaths, either within or without the state,13
upon notice to the interested party in like manner that depositions of witnesses are14
taken in civil actions in the district courts of the state. Any party to a matter pending15
before the court may summon witnesses or require the production of documents in16
the same manner as witnesses are summoned, or documents required to be produced17
in civil actions in the district courts of the state.18
B. In case of failure of any person to comply with any subpoena issued under19
authority of this Chapter, or the refusal of a witness to testify to any matter regarding20
which he may be lawfully interrogated, the judge of the district court of the parish21
in which such person resides, or the parish in which such person may be personally22
served, on application of the Tax Court or any judge or magistrate thereof, or upon23
motion by any party, shall compel obedience by ordering the issuance of an instanter24
subpoena, or other appropriate process for contempt, or a rule as in the case of25
disobedience of the requirements of a subpoena issued from the district court or a26
refusal to testify therein.27 HLS 10RS-1366	ORIGINAL
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§16.15.  Ex parte consultations1
Unless required for the disposition of ex parte matters authorized by law, a2
presiding judge or magistrate shall not communicate, directly or indirectly, in3
connection with any issue of fact or law, with any party or his representative, or with4
any officer, employee, or agent engaged in the performance of investigative,5
prosecuting, or advocating functions, except upon notice and opportunity for all6
parties to participate.7
§16.16.  Disqualification and withdrawal of judge or magistrate8
A. A judge or magistrate shall voluntarily recuse himself and withdraw from9
any proceeding in which he cannot accord a fair and impartial hearing or10
consideration, or when required to by applicable rules governing judges in Louisiana.11
B.(1) Any party may request the disqualification of a judge or magistrate by12
filing a motion to disqualify supported by an affidavit, promptly upon learning of the13
basis for the disqualification, stating with particularity the grounds upon which it is14
claimed that a fair and impartial hearing cannot be accorded.15
(2) The issue shall be determined promptly by the chief judge, or other16
judges of the Tax Court if the affidavit affects the chief judge.17
(3) Upon the entry of an order of disqualification affecting a judge, the chief18
judge shall assign another judge or conduct the hearing himself.  Upon the entry of19
an order of disqualification affecting the chief judge, the other judges shall assign20
another judge. In the event of the disqualification of every judge of the court, the21
chief justice of the supreme court shall appoint a judge pro tem to preside in place22
of the disqualified judge in that proceeding.  A judge pro tem shall possess the23
qualifications required of a judge of the Tax Court.24
(4) Upon the entry of an order of disqualification affecting the magistrate,25
the chief judge shall assign a magistrate pro tem to conduct the hearing.  A26
magistrate pro tem shall possess the qualifications required of the magistrate of the27
small claims division.28 HLS 10RS-1366	ORIGINAL
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§16.17.  Reserved1
§16.18.  Fees and charges; collection and disposition2
Filing fees and other charges authorized by law and paid to the Tax Court,3
including the small claims division, shall be collected by the clerk. Such funds may4
be expended for expenses necessary in the operation of the court as appropriated.5
§16.19.  Reserved6
§16.20.  Judgments; written reasons therefor; findings of fact and conclusions of7
law; publication 8
A. Each judge shall, in each case heard by him, or in each case submitted to9
him upon stipulation of agreement and fact, sign a written judgment, make a minute10
entry, and issue signed written reasons for the judgment which includes a concise11
statement of the facts found by the court and the conclusions of law reached by the12
court.13
B. Each judgment of the court and written reasons for the judgment shall be14
published in the manner which the court deems most effective and practicable.15
C. A judgment shall be binding upon all parties.  Except as provided in R.S.16
47:16.21 and 16.23, the jurisdiction shall be final and definitive.17
§16.21.  Rehearing18
A. A judgment shall be subject to rehearing, reopening, or reconsideration19
by the court, within ten days from the date of its entry, based on any ground provided20
for such action in the provisions of the Code of Civil Procedure applicable to nonjury21
proceedings.22
B.  The petition of a party for rehearing, reconsideration, or review, and the23
order of the court granting it, shall set forth the grounds which justify such action.24
Nothing in this Section shall prevent rehearing, reopening or reconsideration of a25
matter by the court in accordance with other statutory provisions applicable to the26
court, or, at any time, on the ground of fraud practiced by the prevailing party or of27
procurement of the order by perjured testimony or fictitious evidence.  On28
reconsideration, reopening, or rehearing, the matter may be heard by the court. The29 HLS 10RS-1366	ORIGINAL
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hearing shall be confined to those grounds upon which the reconsideration,1
reopening, or rehearing was ordered. If an application for rehearing shall be timely2
filed, the period within which judicial review, under the applicable statute, must be3
sought, shall run from the final disposition of such application.4
C. For the convenience of the parties and the witnesses and in the interest of5
justice, the court upon petition for rehearing, reconsideration, or review of the venue6
for any review of the judgment, after contradictory hearing, may establish a different7
venue, if venue was determined pursuant to R.S. 16:9(B)(4), (5) or (7).8
§16.22.  Record and transcript9
A record and transcript of each proceeding shall be made and kept by the10
clerk of the Tax Court.11
§16.23.  Judicial review of Tax Court judgment12
 A. A final judgment or order of the court shall be subject to judicial review13
by the district court of the parish of proper venue pursuant to R.S. 16:9(B).14
Interlocutory, nonfinal, and nonappealable judgments and orders shall be reviewable15
as provided by the Louisiana Code of Civil Procedure.16
B. Proceedings for review may be instituted by filing a petition in the district17
court of the parish of the venue of the Tax Court proceeding within thirty calendar18
days after mailing of notice of the judgment. If a rehearing is requested, within thirty19
calendar days after mailing of notice of the denial of the rehearing request or if the20
request is granted, within thirty calendar days after mailing of notice of the21
judgment.22
C. A party that seeks judicial review of the judgment of the Tax Court shall23
provide bond as provided by law, except as specifically exempted by law or unless24
the party is a taxpayer seeking a refund of taxes paid and no additional amount has25
been found due.26
D. When the district judge has ordered a review, a copy of the order and27
petition shall be mailed to the clerk of the Tax Court, and to each party or counsel28
of record.  The order shall command the clerk to send up, within twenty days from29 HLS 10RS-1366	ORIGINAL
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the date thereof, the original transcript of the record, together with all exhibits and1
evidence thereto attached.2
E. If, before the date set for hearing, application is made to the court for3
leave to present additional evidence, and it is shown to the satisfaction of the court4
that the additional evidence is material and that there were good reasons for failure5
to present it in the proceeding before the Tax Court, the court may order that the6
additional evidence be taken before the Tax Court upon conditions determined by the7
court. The Tax Court may modify its findings and judgment by reason of the8
additional evidence and shall file that evidence and any modifications, new findings,9
or decisions with the reviewing court.10
F. The review shall be conducted by the reviewing court without a jury and11
shall be confined to the record. In cases of alleged irregularities in procedure before12
the Tax Court, not shown in the record, proof thereon may be taken in the court. The13
reviewing court, upon request, may hear oral argument and receive written briefs.14
G. The reviewing court may affirm, amend, modify, or remand the judgment15
of the Tax Court or remand the matter for further proceedings. The reviewing court16
may reverse or modify the judgment of the Tax Court if the action of the Tax Court17
is clearly erroneous as determined by the reviewing court. The reviewing court shall18
make its own determination and conclusions of fact based upon its own evaluation19
of the record reviewed in its entirety. Where the Tax Court has the opportunity to20
judge the credibility of witnesses by first-hand observation of demeanor on the21
witness stand and the reviewing court does not, due regard shall be given to the Tax22
Court's determination of credibility issues.23
§16.24.  Notification of right to file petition24
In cases within the jurisdiction of the court, at the same time that notice of25
the assessment, determination, or order of the secretary, or other collector, is given26
to the taxpayer, the secretary or other collector, as the case may be, shall in writing27
also notify the taxpayer of his right to appeal to the court or the small claims28
division.29 HLS 10RS-1366	ORIGINAL
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§16.25.  Annual report1
A. The chief judge shall submit a written report annually to the governor, the2
legislature, and the supreme court.3
B. The report of the Tax Court shall contain information and statistics for the4
previous fiscal year concerning the operation of the court and its small claims5
division. The report may also contain recommendations by the chief judge regarding6
the clarification or revision of legislation, rules and regulations relating to taxation,7
or the practice and procedure before the court or its small claims division.8
§16.26.  Rules9
A.  In all other matters regarding the conduct of its hearings, the court may10
prescribe and promulgate rules not inconsistent with law or this Chapter, which rules11
when prescribed, adopted and promulgated shall be binding upon parties litigant in12
any cause over which the jurisdiction of this court shall extend.13
B. The rules shall be entered in the minutes of the court and shall be14
published in accordance with the Administrative Procedure Act and in any other15
manner which the court deems effective and practicable.16
C. All rules of the Tax Court shall be adopted in accordance with the17
Administrative Procedure Act with legislative review by the House Committee on18
Ways and Means and the Senate Committee on Revenue and Fiscal Affairs.19
PART II.  SMALL CLAIMS DIVISION20
§16.31.  Small claims division established; jurisdiction; magistrate21
There shall be a division of the Tax Court known as the small claims22
division.23
§16.32.  Magistrate24
A.  A magistrate shall preside as judge of the division. The magistrate shall25
be a citizen of the state and have been admitted to the practice of law in this state.26
He shall be appointed by the judges of the Tax Court for a term of six years, with the27
initial appointment serving until January 1, 2016. Any vacancy in the office of28
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Court. The magistrate shall be subject to the direct supervision of the judges of the1
Tax Court.  The judges of the Tax Court can remove a magistrate for cause.2
B. The magistrate shall be an unclassified employee of the court and devote3
full time to his duties under this Chapter.  He shall not hold any other public office4
or employment.5
C. The salary of the magistrate shall be determined by the chief judge of the6
Tax Court based on the salary range of administrative law judge classifications7
established by the Department of State Civil Service.8
§16.33.  Venue9
Venue shall be as provided for the Tax Court in R.S. 47:16.9.10
§16.34.  Election to proceed in small claims division11
A taxpayer may elect to proceed in the division instead of the Tax Court. By12
filing his petition in the division, the taxpayer may not thereafter revoke the election,13
and shall not have any further right to appeal or bring suit.  If the taxpayer files a14
petition with Tax Court, he may not thereafter proceed in the division.15
§16.35.  Instituting proceedings in small claims division16
A taxpayer shall commence a proceeding in the division by filing a petition17
with the clerk of the Tax Court, in the form prescribed by the rules of the Tax Court,18
which shall state the nature of the taxpayer's claim, including the basis of jurisdiction19
and venue.  The petition shall be filed within the applicable period set forth in law.20
§16.36.  Procedure in small claims division21
Upon the filing of a petition, the clerk shall notify each concerned taxing22
authority, and each authority shall thereafter be deemed a party to the proceeding23
and, at the hearing on the petition, may appear in opposition thereto. Once a petition24
is filed, the division shall thereafter have exclusive jurisdiction of the case, and if a25
taxing authority party has filed with the Tax Court either before or afterward, the26
authority must, within thirty days after the date of notice of filing the taxpayer's27
petition, file with the division a petition stating the grounds for the suit.  The filing28
of the petition by the authority shall constitute a withdrawal of the authority's suit in29 HLS 10RS-1366	ORIGINAL
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the Tax Court. The two petitions shall be heard and determined together by the1
division.2
§16.37.  Dismissal of proceeding3
At any time prior to entry of decision, a taxpayer may request a dismissal of4
the proceeding by notifying the clerk in writing, but the dismissal shall be with5
prejudice, shall not have the effect of revoking the election specified in R.S.6
47:16.34, and shall not affect the petition, if any, filed by the taxing authority7
pursuant to R.S. 47:16.36.8
§16.38.  Hearing; evidence; appearance9
A. The hearing shall be informal and the magistrate may hear such testimony10
and receive such evidence as he deems necessary or desirable for a just and equitable11
determination of the matter, except that all testimony shall be given under oath.  A12
party may appear on his own behalf or may be represented or accompanied as13
permitted in the Tax Court.14
§16.39.  Decision; rendering; effect15
A. A decision will be rendered within thirty days after the hearing is held and16
shall be based on law and the Tax Court's interpretation of law.  The decision shall17
be a minute entry in the docket of the division, which shall include an explanation18
of the basis of the decision.19
B. The decision shall be binding upon all parties and may include orders to20
proper officers of taxing authorities to correct, modify, or cancel an assessment, pay21
or allow a refund, or take such other action as may be necessary to effectuate the22
decision.23
C.  The decision shall not be considered a precedent nor be given any force24
or effect in any other matter, hearing, or proceeding.25
PART III.  CLAIMS AGAINST THE STATE26
§16.51.  Authority of Tax Court to receive and consider claims against the state27
Any person who has a claim against the state for taxes which are under the28
provisions of Part I erroneously paid into the state treasury, may present such claim29 HLS 10RS-1366	ORIGINAL
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to the Tax Court, in such form and together with such proofs as the court may require1
by its rules and regulations. The court shall duly examine into the justice, merits and2
correctness of each such claim presented to it, and shall officially pass thereon.3
§16.52.  Authority of Tax Court to conduct investigations4
The Tax Court is authorized to make such examination and investigation as5
it may deem necessary to determine the correctness of any claim presented; and for6
that purpose, the court is authorized to employ any expert accountant or clerical7
assistants that might be necessary. The court may appoint an agent to conduct any8
investigation, in Louisiana or elsewhere, that may be found necessary in discovering9
the facts in connection with any claim. The court is authorized to require the10
claimant to present for the court's inspection all books, papers, documents, receipts,11
etc., that may have a bearing upon the true facts in connection with any claim12
presented; and the burden of proof shall always rest with the person presenting any13
claim against the state for any purpose whatsoever.  The court is further authorized14
to call upon any department or official of the state government or any institution15
thereof or any citizen to make available to the court any and all information,16
documents, receipts and papers that will aid it in discovering the correctness and17
justice of any demand or claim that might be presented to it against the state.18
§16.53.  Payment of approved claims19
If the claim is approved and it should be an amount not exceeding one20
thousand dollars, the court shall issue a warrant upon the state treasurer, for the21
amount for which the same is approved, stating in said warrant the amount, purposes,22
and reasons for which the same is drawn.  If said claim shall amount to more than23
one thousand dollars, and is approved by the court, the court, giving all the facts and24
circumstances in connection therewith, shall report the same to the next session of25
the legislature for its consideration. Provided that where such claim accrues to more26
than one person, as for example, the heirs or legatees of another, and the claim is27
determined by the court to be properly due and owing, payment thereof to the party28
or parties asserting the same before the board shall not be denied because of the29 HLS 10RS-1366	ORIGINAL
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failure or refusal of others to join in and assert such claim, but in such event only the1
portion due such claimant or claimants shall be paid and then only if the amount to2
be paid to each such claimant does not exceed one thousand dollars.3
§16.54.  Satisfaction of claims4
A. At each regular session of the legislature, an amount shall be appropriated5
except as provided in Subsection B for the purpose of paying any and all claims that6
might be approved in accordance with the provisions of this Subpart, and which may7
be drawn against for the purpose of paying claims that might be duly approved by8
the court.9
B. With the consent of the parties involved, final rulings or judgments of the10
court concerning the overpayment of severance taxes may be additionally satisfied11
as provided in R.S. 47:1621.1.12
§16.55.  No appeal from action of Tax Court13
An action of the court rejecting or refusing to approve any claim under this14
Part may not be appealed to the courts. However, nothing contained in this Part shall15
deny a claimant whose claim has been rejected by the court the right to petition the16
legislature for permission to sue on the claim in a court of proper jurisdiction.17
*          *          *18
§1401.  Creation of board of tax appeals19
In order to provide a board that will act as an appeal board to hear and decide,20
at a minimum expense to the taxpayer, questions of law and fact arising from certain21
disputes or controversies between a taxpayer and the collector of revenue of the state22
of Louisiana in the enforcement of any tax, excise, license, permit or any other tax23
law administered by the collector not subject to the jurisdiction of the Tax Court, the24
Board of Tax Appeals, hereinafter referred to as the board, is created as an25
independent agency in the executive branch of state government, and for the26
purposes of this Chapter.27
*          *          *28 HLS 10RS-1366	ORIGINAL
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§1407.  Jurisdiction of the board 1
The jurisdiction of the board shall extend to the following: 2
(1) All matters relating to appeals for the redetermination of assessments, or3
for the determination of overpayments under R.S. 51:1301 et seq., as provided in4
R.S. 47:1431 through R.S. 47:1438.5
*          *          *6
(4)  All matters relating to claims against the state that are not within the7
jurisdiction of the Tax Court, as provided in R.S. 47:1481 through R.S. 47:1486.8
*          *          *9
§1431.  Taxpayer's petition10
Whenever a taxpayer is aggrieved by an assessment made by the collector,11
or by the collector's Louisiana Tax Free Shopping Commission action or failure to12
act on a claim for refund or credit of an overpayment, such taxpayer may appeal to13
the board for a redetermination of the assessment or a determination of the alleged14
overpayment, by filing a petition with the board within the respective periods set15
forth in R.S. 47:1565, R.S. 47:1566 and R.S. 47:1625.16
§1432.  Notice; hearing; decision 17
In each proceeding for the redetermination of an assessment or for the18
determination of an overpayment notice and opportunity to be heard shall be given19
to the taxpayer and the collector and a decision or judgment shall be made as quickly20
as practicable.21
*          *          *22
§1437.  Effect of final judgment23
When the decision or judgment of the board which has become final contains24
a finding that the taxpayer is liable for the payment of an amount of tax, interest and25
penalty, such amount shall be paid by the taxpayer upon notice and demand from the26
collector, and shall be collectible by distraint and sale, as provided in R.S. 47:157027
through 47:1573.28 HLS 10RS-1366	ORIGINAL
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When the decision or judgment of the board which has become final contains1
a finding that the taxpayer is entitled to receive a refund or credit of an overpayment,2
the collector shall promptly enter the credit or make the refund, as the case may be.3
*          *          *4
§1481.  Authority of board to receive and consider claims against the state5
Except as provided in R.S. 47:16.51, Any any person who has a claim against6
the state of Louisiana for money erroneously paid into the state treasury, or for any7
other claim, may present such claim to the board of tax appeals, in such form and8
together with such proofs as the board of tax appeals may require by its rules and9
regulations. The board shall duly examine into the justice, merits and correctness of10
each such claim presented to it, and shall officially pass thereon.11
*          *          *12
§1508.1.  Unauthorized disclosure of information 13
*          *          *14
B. Nothing contained in this Section shall be construed to prevent such15
persons from disclosing a return of a taxpayer or the records of the secretary as16
authorized by law in any Tax Court or judicial proceeding in which the state or any17
political subdivision thereof is a party.18
*          *          *19
§1561.  Alternative remedies for the collection of taxes 20
A. In addition to following any of the special remedies provided in the21
various chapters of this Subtitle, the collector may, in his discretion, proceed to22
enforce the collection of any taxes due under this Subtitle by means of any of the23
following alternative remedies or procedures: 24
(1) Assessment and distraint, as provided in R.S. 47:1562 through 47:1573.25
(2)  Summary court proceeding, as provided in R.S. 47:1574.26
(3) Ordinary suit under the provisions of the general laws regulating actions27
for the enforcement of obligations.28 HLS 10RS-1366	ORIGINAL
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B. The collector may choose which of these procedures he will pursue in1
each case, and the counter-remedies and delays to which the taxpayer will be entitled2
will be only those which are not inconsistent with the proceeding initiated by the3
collector, provided that in every case the taxpayer shall be entitled to proceed under4
R.S. 47:1576 except (a) after he has filed a petition with the board of tax appeals Tax5
Court or its small claims division, as applicable for a redetermination of the6
assessment, or (b) when an assessment for the tax in question has become final or (c)7
when a suit involving the same tax obligation is pending against him; and provided8
further, that the fact that the collector has initiated proceedings under the assessment9
and distraint procedure will not preclude him from thereafter proceeding by10
summary or ordinary court proceedings for the enforcement of the same tax11
obligation.12
*          *           *13
§1565.  Notice of assessment and right to appeal14
A. Having assessed the amount determined to be due, the secretary shall send15
a notice by certified mail to the taxpayer against whom the assessment is imposed16
at the address given in the last report filed by said taxpayer, or to any address17
obtainable from any private entity which will provide such address free of charge or18
from any federal, state, or local government entity, including but not limited to the19
United States Postal Service or from United States Postal Service certified software.20
If no report has been timely filed, the secretary shall send a notice by certified mail21
to the taxpayer against whom the assessment is imposed at any address obtainable22
from any private entity which will provide such address free of charge or from any23
federal, state, or local government entity, including but not limited to the United24
States Postal Service or from United States Postal Service certified software. This25
notice shall inform the taxpayer of the assessment and that he has sixty calendar days26
from the date of the notice to either pay the amount of the assessment or to appeal27
to the Board of Tax Appeals Tax Court or its small claims division, as applicable for28 HLS 10RS-1366	ORIGINAL
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a redetermination of the assessment. All such appeals shall be made in accordance1
with the provisions of Chapter 17, Subtitle II Chapter 3, Subtitle I of this Title.2
B. If the taxpayer has not filed an appeal with the Board of Tax Appeals Tax3
Court or its small claims division, as applicable, within the sixty day period, the4
assessment shall be final and shall be collectible by distraint and sale as hereinafter5
provided. If an appeal for a redetermination of the assessment has been filed, the6
assessment shall not be collectible by distraint and sale until such time as the7
assessment has been redetermined or affirmed by the Board of Tax Appeals Tax8
Court or its small claims division, or the court which last reviews the matter.9
C.(1) No assessment made by the secretary shall be final if it is determined10
that the assessment was based on an error of fact or of law. An "error of fact" for this11
purpose means facts material to the assessment assumed by the secretary at the time12
of the assessment to be true but which subsequently are determined by the secretary13
to be false. "Error of law" for this purpose means that in making the assessment the14
secretary applied the law contrary to the construction followed by the secretary in15
making other assessments.16
(2) The determination of an error of fact or of law under this Subsection shall17
be solely that of the secretary, and no action against the secretary with respect to the18
determination shall be brought in any court, nor shall any appeal relating thereto be19
brought before the board of tax appeals Tax Court or its small claims division, and20
no court shall have jurisdiction of any such action nor the board of tax appeals Tax21
Court or its small claims division of any such appeal, it being the intent of this22
Subsection only to permit the secretary to correct manifest errors of fact or in the23
application of the law made by the secretary in making the assessment; however, all24
reductions of assessments based on such errors, except estimated assessments made25
due to the failure of the taxpayer to file a proper tax return, must be approved and26
signed by the secretary, and the assistant secretary or the deputy assistant secretary27
of the office of legal affairs of the Department of Revenue, and shall then be28
approved by the board of tax appeals Tax Court or its small claims division, as29 HLS 10RS-1366	ORIGINAL
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applicable, and signed by the chairman judge or magistrate thereof. Estimated1
assessments made due to the failure of the taxpayer to file a proper tax return may2
be corrected by the acceptance of the proper tax return and must be approved by the3
secretary or his designee.4
(3) The remedies of a taxpayer aggrieved by any action of the secretary are5
by appeal to the board of tax appeals Tax Court or its small claims division, as6
applicable, or by payment of the disputed tax under protest and suit to recover as7
provided in this Subtitle.8
*          *          *9
§1566.  Assessment and notice when tax is in jeopardy10
*          *         *11
C. The taxpayer against whom the assessment lies can stay distraint of his12
property, or sale of his property already distrained, as the case may be, only by the13
immediate payment of the assessment or by posting with the collector a surety bond14
for twice the amount of such assessment, or of a lower amount acceptable to the15
collector, with such sureties as the collector deems necessary. The taxpayer shall16
have sixty calendar days from the date of payment, or the date of posting bond, to17
appeal to the board of tax appeals Tax Court or its small claims division in the18
manner set out in Chapter 17, Subtitle II Chapter 3, Subtitle I of this Title for a19
redetermination of the assessment. During this period, the collector shall hold any20
payment made in an escrow account. If the taxpayer does not appeal, the collector21
shall immediately credit such payment to tax collections or proceed to collect from22
sureties, if any were given. In the event of an appeal, such payment or demand for23
payment from sureties given shall be held in abeyance pending the redetermination24
or affirmation of the assessment by the board of tax appeals Tax Court or its small25
claims division or the court which last reviews the matter.  Final payment, or26
collection from sureties, will be for the amount of the affirmed or redetermined27
assessment.28 HLS 10RS-1366	ORIGINAL
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§1567.  Assessment and claims in bankruptcy and receivership 1
Upon the adjudication of bankruptcy of any taxpayer in any bankruptcy2
proceeding, or the appointment of a receiver for any taxpayer in a receivership3
proceeding, before any court of this state or of the United States, the collector may4
immediately make a determination from any available information or by estimate or5
otherwise, of the amount of tax, penalty and interest the taxpayer is liable to pay6
under any chapter Chapter of this title Title, and immediately assess said amount,7
and by a writing to be retained as a part of his official records indicate that such8
assessment has been made. Such assessment may be made whenever a tax becomes9
due under the provisions of this Sub-title, regardless of whether it is then payable or10
not. Claims for such assessments, and additional interest and attorney's fees thereon,11
shall be presented for adjudication in accordance with law, to the court before which12
the bankruptcy or receivership proceeding is pending despite the pendency of delays13
before assessment provided in R.S. 47:1562 through 47:1565 1565, or the pendency14
of an appeal to the board of tax appeals Tax Court or its small claims division or the15
courts for a redetermination. Provided that no petition for the redetermination of an16
assessment shall be filed with the board of tax appeals Tax Court or its small claims17
division after an adjudication of bankruptcy or the appointment of a receiver, unless18
the petition is accompanied by a certified copy of an order of the court before which19
the bankruptcy or receivership proceedings is pending, authorizing the trustee or20
receiver to prosecute such appeal.  21
*          *         *22
§1580.  Suspension and interruption of prescription23
A. The prescription running against any state tax, license, excise, interest,24
penalty, or other charge shall be suspended by any of the following:25
*          *        *26
(3) The filing of any pleading, either by the secretary or by a taxpayer, with27
the Board of Tax Appeals, the Tax Court, or any state or federal court.28
*         *         *29 HLS 10RS-1366	ORIGINAL
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§1621.  Refunds of overpayments authorized 1
*          *         *2
F. This Section shall not be construed to authorize any refund of tax overpaid3
through a mistake of law arising from the misinterpretation by the secretary of the4
provisions of any law or of the rules and regulations promulgated thereunder. In the5
event a taxpayer believes that the secretary has misinterpreted the law or6
promulgated rules and regulations contrary therewith, his remedy is by payment7
under protest and suit to recover, or by appeal to the board of tax appeals Tax Court8
or its small claims division in instances where such appeals lie.9
*          *          *  10
§1621.1. Satisfaction of rulings or judgments of the Board of Tax Appeals Tax11
Court or its small claims division12
A. A final ruling or judgment of the Board of Tax Appeals Tax Court, or its13
small claims division concerning the overpayment of severance taxes, issued14
pursuant to Part 5 of Chapter 17 of Subtitle II Part III of Chapter 3 of Subtitle I of15
Title 47 of the Louisiana Revised Statutes of 1950 may be applied, with the consent16
of the parties involved, as a credit against any state tax liability of the taxpayer for17
whom the judgment or ruling was rendered. Such credit may be applied to the18
income tax, corporate franchise tax, or any other state tax liability of the taxpayer.19
*         *          *20
§1625.  Appeals from the collector's disallowance of refund claim 21
A. If the collector fails to act on a properly filed claim for refund or credit22
within one year from the date received by him or if the collector denies the claim in23
whole or in part, the taxpayer claiming such refund or credit may appeal to the board24
of tax appeals or the Tax Court or its small claims division, as provided by law for25
a hearing on the claim filed. No appeal may be filed before the expiration of one26
year from the date of filing such claim unless the collector renders a decision thereon27
within that time, nor after the expiration of sixty days from the date of mailing by28 HLS 10RS-1366	ORIGINAL
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registered mail by the collector to the taxpayer of a notice of the disallowance of the1
part of the claim to which such appeal relates.2
B. Any consideration, reconsideration, or action by the collector with respect3
to such claim following the mailing of a notice by registered mail of disallowance4
shall not operate to extend the period within which an appeal may be taken.5
C. In answering any such appeal, the collector is authorized to assert a6
demand for any tax and additions thereto that he may deem is due for the period7
involved in the claim for refund or credit, and the board of tax appeals or the Tax8
Court or its small claims division, as provided by law, shall have jurisdiction to9
determine the correct amount of tax for the period in controversy and to render10
judgment ordering the refunding or crediting or any overpayment or the payment of11
any additional tax, interest and penalty found to be due.12
§1626. Board's or Tax Court's finding of overpayment upon appeal from assessment13
Whenever the board of tax appeals or the Tax Court or its small claims14
division, as provided by law, pursuant to a hearing of an appeal from an assessment15
of the collector in accordance with R.S. 47:1564, 47:1566, or 47:1567, finds that16
there is no tax due and further finds that the taxpayer has made a refundable17
overpayment of the tax for the period for which the collector asserted the claim for18
additional tax, the board, court or division shall have jurisdiction to determine the19
amount of such overpayment, and order that such amount be refunded or credited to20
the taxpayer; provided, that the board, court or division shall order no such refund21
or credit unless, as part of its decision, it determines that the petition of appeal in22
which the refund or credit was requested was filed within the period set out in R.S.23
47:1623 or that a claim for the refund or credit had been filed with the collector24
within that period.25
§1627. Limitation on right of refund when petition is filed with board of tax appeals26
or Tax Court27
Whenever a taxpayer has timely filed a petition with the board of tax appeals28
or Tax Court or its small claims division, as provided by law, pursuant to the29 HLS 10RS-1366	ORIGINAL
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provisions of R.S. 47:1565, 47:1566, and 47:1567 no credit or refund, in respect of1
the tax for the taxable period involved in the proceedings before the board, court or2
division shall be allowed or made except: 3
(1) As to overpayment determined by a decision of the board	, court or4
division which has become final; and 5
(2)  As to any amount collected in excess of an amount computed in6
accordance with the decision of the board, court or division which has become final.7
*          *         *8
§1688.  Suspension of dealer's permit 9
Whenever the collector of revenue determines that a dealer holding a permit10
under R.S. 47:1683 has violated any of the provisions of this Part, he shall suspend11
the permit of such dealer for a period of not less than six months nor more than one12
year; provided that any dealer aggrieved by such action on the part of the collector13
may appeal suspensively to the board of tax appeals or the Tax Court, as provided14
by law.15
§1689.  Forfeiture of refunds 16
Any person who uses gasoline colored in accordance with R.S. 47:1684 in17
any vehicle or engine other than any commercial fishing boat, any vehicle used by18
a licensed commercial fisherman in the administration of business associated with19
commercial fishing, any boat used to transport children to or from public or20
parochial schools, any farm tractor or any farm machinery used in the actual tilling21
of the soil and production of crops, or any stationary motor used for agricultural22
purposes, or has in his possession refund gasoline which has not been colored, shall23
be subject to the following civil penalty:  any claims for refund of gasoline taxes by24
such person pending with the secretary of the Department of Revenue at the time25
such violation is discovered shall not be paid; and any claims for refund of such26
taxes with respect to gasoline consumed during a period of twelve months following27
discovery of the violation shall not be paid. Whenever the secretary determines that28
this penalty is applicable, any person aggrieved by such finding shall have a right to29 HLS 10RS-1366	ORIGINAL
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appeal to the board of tax appeals or Tax Court or its small claims division, as1
provided by law.2
Section 2. R.S. 36:458(F) is hereby amended and reenacted and R.S. 36:4(B)(1)(ff)3
is hereby enacted to read as follows:4
§4.  Structure of executive branch of state government5
*         *          *6
B. The office of the governor shall be in the executive branch of state7
government.8
(1) The following agencies and their powers, duties, functions, and9
responsibilities are hereby transferred to the office of the governor:10
*          *          *11
(ff) The Tax Court, as more specifically provided in R.S. 47:16 et seq., shall12
be placed within the office of the governor and shall perform and exercise its powers,13
duties, functions, and responsibilities as provided by law.14
*          *         *15
§458.  Offices; purposes and functions16
*          *          *17
F. The office of legal affairs shall be responsible, in accordance with the18
applicable laws and under the direction of the secretary, for providing legal19
consultation and representation in tax litigation matters before the state and federal20
courts, the Tax Court and its small claims division, and the Board of Tax Appeals,21
bankruptcy cases in the federal bankruptcy courts, and any matters related thereto.22
Whenever the secretary deems necessary, he may reassign the responsibility for the23
collection of a tax or other duty assigned by this Subsection to this office to another24
office within the department created by this Section.25
*          *         *26 HLS 10RS-1366	ORIGINAL
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Section 3.  R.S. 49:967(A) and 992(D)(1) are hereby amended and reenacted and1
R.S. 49:992(D)(10) is hereby enacted to read as follows:2
§967.  Exemptions from provisions of Chapter3
A. Chapter 13 of Title 49 of the Louisiana Revised Statutes of 1950 shall not4
be applicable to the Board of Tax Appeals, the Tax Court, the Department of5
Revenue, with the exception of the Louisiana Tax Commission that shall continue6
to be governed by this Chapter in its entirety, unless otherwise specifically provided7
by law, and the administrator of the Louisiana Employment Security Law; however,8
the provisions of R.S. 49:951(2), (4), (5), (6), and (7), 952, 953, 954, 954.1, 968, 969,9
and 970 shall be applicable to such board, court, department, and administrator.10
*          *         *11
§992.  Applicability; exemptions12
*          *         *13
D.(1) Except as provided in Paragraphs (2) through (9) of this Subsection, the14
provisions of this Chapter shall apply to any board, commission, department, or15
agency of the executive branch of state government.16
*          *         *17
(10) The Tax Court in the office of the governor shall be exempt from this18
Chapter.19
*          *         *20
Section 4.  R.S. 26:354(I) is hereby amended and reenacted to read as follows:21
§354. Payment and reporting of taxes; discounts; rules and regulations;22
enforcement; forfeitures and penalties; redemption of tax stamps 23
*          *          *24
I. With respect to the twenty percent penalty provided in this Section, the25
wholesale dealer shall have the right to send a signed application for a waiver of said26
penalty, which application shall be provided in affidavit form setting forth the27
reasons for the failure to pay the taxes within the specified time. Any such28
application must be provided directly to the secretary, and after review by him it29 HLS 10RS-1366	ORIGINAL
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shall be processed with his recommendations and provided to the Board of Tax1
Appeals Tax Court for approval or disapproval. The Board of Tax Appeals Tax2
Court shall notify the secretary in writing of its decision with respect thereto.3
*          *          *4
Section 5. All proceedings pending before the Board of Tax Appeals  on December5
31, 2010 within the jurisdiction of the Tax Court shall be transferred to the Tax Court. All6
such proceedings initiated by a taxpayer that are within the jurisdiction of the small claims7
division shall be assigned to the division at the election of the taxpayer. Once transferred8
and assigned, the proceedings shall be subject to the applicable provisions of Chapter 3 of9
Subtitle I of Title 47 of the Louisiana Revised Statutes of 1950.10
Section 6.A. The Tax Court created by this Act shall exist on and after July 1, 2010,11
and each judge may take any action that is necessary to enable him properly to exercise, after12
January 1, 2011, the duties, functions, and powers of the Tax Court pursuant to this Act.13
B. The small claims division of the Tax Court created by this Act shall exist on and14
after July 1, 2010, but the magistrate may take any action that is necessary to enable him15
properly to exercise, after January 1, 2011, the duties, functions, and powers of the small16
claims division of the Tax Court pursuant to this Act.17
 Section 7.A. The creation of the Tax Court and the small claims division of the Tax18
Court shall not affect any proceeding, prosecution, action, suit, or appeal commenced before19
January 1, 2011 in any court of record.20
B. However, any proceeding pending before a district court on December 31, 201021
that is within the jurisdiction of the Tax Court may be transferred to the Tax Court. All such22
proceedings initiated by a taxpayer that is within the jurisdiction of the small claims division23
shall be assigned to the division at the election of the taxpayer.  Once transferred and24
assigned, the proceedings shall be subject to the applicable provisions of Chapter 3 of25
Subtitle I of Title 47 of the Louisiana Revised Statutes of 1950.26
Section 8. This Act shall become effective on July 1, 2010; if vetoed by the governor27
and subsequently approved by the legislature, this Act shall become effective on July 1,28 HLS 10RS-1366	ORIGINAL
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2010, or on the day following such approval by the legislature, whichever is later, if and only1
if House Bill No. _____ of the 2010 Regular Session is enacted into law.2
DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part
of the legislative instrument. The keyword, one-liner, abstract, and digest do not constitute
part of the law or proof or indicia of legislative intent.  [R.S. 1:13(B) and 24:177(E)]
Smiley	HB No. 924
Abstract: Establishes the Tax Court within the office of the governor.
Proposed law establishes the Tax Court within the office of the governor that the court
consist of not less than two judges, each a citizen of the state, having been admitted to the
practice of law in this state for at least five years prior to his appointment and either:
(1) Have substantial state or local tax law experience or expertise, which is within the
jurisdiction of the court, as an attorney or as a public employee or appointed or
elected public official as determined by the nominating committee.
(2) Be a Board Certified Tax Specialist by the La. Board of Legal Specialization of the
La. State Bar Assn.
Each judge is appointed by the supreme court from a list of qualified nominees, of not less
than two nor more than three individuals for each vacant position, submitted by a nominating
committee comprised of the following:
(1) A representative of LABI.
(2) A representative of the Society of La. CPA.
(3) A representative of the Section on Taxation of the La. State Bar Assn selected in
consultation with the National Bar Assn. Greater New Orleans Chapter Louis A.
Martinet Society.
(4) Two representatives of local government, provided that no more than one member
be a representative designated by the La. Municipal Assn., the Police Jury Assn. of
La., or the La. School Boards Assn., made in consultation with the La. Assn. of Tax
Administrators, on a rotating basis with the first two members being the designee of
the La. Municipal Assn. and the designee of the Police Jury Assn. of La., and the
first vacancy thereafter being the designee of the La. School Boards Assn.
(5)The secretary of DOR, or the secretary's designee.
Except for the two members selected pursuant to (4) above, each member of the committee
selected by an entity serves at the pleasure of the entity.  Such members shall serve a four
year term.
Requires that the committee elect a member of the committee as chairman. Four members
constitute a quorum for the transaction of committee business.
Each nominee shall be determined by a favorable vote of at least four committee members.
Requires that the committee submit its list of nominees to the supreme court and certify to
the supreme court that each nominee possesses the minimum qualifications required by law. HLS 10RS-1366	ORIGINAL
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Requires that the supreme court review the qualifications of each nominee. Should the court
determine that a nominee is not qualified, it advises the committee in writing.  Within 30
days after such notice, the committee submit the name of another nominee to the supreme
court and certify to the court that the nominee possesses the minimum qualifications required
by law.
Of the initial appointments, one judge shall serve until 1/1/2015 and one shall serve until
1/1/2016, as designated by the supreme court. Thereafter, each judge serves a six-year term.
Provides that a judge may be reappointed to consecutive terms, if selected as a nominee and
appointed and confirmed as provided in proposed law. 
Any vacancy in a position with more than one year remaining in a term shall be filled for the
remainder of the term in the manner provided above. The supreme court shall notify the
nominating committee of the vacancy in writing. Requires that the committee publicize the
vacancy and individuals may submit a written request to the committee to be considered as
a nominee for the vacancy, together with other information deemed necessary by the
committee.  In addition, the committee may consider other individuals for nomination.
Within 120 days after receipt of the notification, the committee shall meet, select nominees,
and submit a written report thereon to the supreme court. If the committee does not submit
a written report of nominees within that period, the supreme court may appoint a person
possessing the qualifications of a Tax Court judge to fill the vacancy for the remainder of
the term.
Requires that the supreme court appoint a person possessing the qualifications of a Tax
Court judge to fill any vacancy in a position with one year or less remaining in a term for the
remainder of that term or any other vacancy, until a successor can be appointed as provided
above.
Provides that each judge is a full-time unclassified employee of the court and devotes full
time to his duties under proposed law. Prohibits judge from engaging in the practice of law
or holding any other public office or employment.  Provides that each judge receives the
same compensation and is subject to the same mandatory retirement age as district judges.
Requires that the supreme court designate a judge of the Tax Court as chief judge. Requires
that the chief judge administer the affairs of the court, coordinate and make hearing
assignments, and appoint employees.  The chief judge may delegate administrative duties
to the judges and employees of the court.
Provides that the principal office and domicile of the Tax Court and its small claims
division, including the physical location of the clerk of the court, shall be in East Baton
Rouge Parish. Requires that the state provide the court with adequate offices and a
courtroom, provided that the offices and courtroom are not within a facility occupied by any
part of DOR. Authorizes the court and the division to hold sessions at any facility within the
parish of venue. Provides that the time and place of court sessions shall be designated by
the presiding judge and the time and place of sessions of the small claims division shall be
designated by the magistrate, each with a view of securing reasonable opportunity to the
parties to appear before the court with as little inconvenience and expense to the parties as
is practicable.
Requires the governing authority of each parish, other than East Baton Rouge, upon request
of a judge or magistrate, provide room in the courthouse or a neutral site at the parish seat
when hearings are held within that parish.
Provides for a clerk of the Tax Court, to serve as the clerk of the small claims division, and
such other staff who shall be employed by the chief judge of the court.  HLS 10RS-1366	ORIGINAL
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Provides that the clerk shall be the custodian of the docket and records of all proceedings of
the court and the small claims division.
Provides that the clerk and any duly authorized staff of the court may administer oaths and
affirmations, take depositions, certify to official acts, and issue subpoenas to compel the
attendance of witnesses and the production of books, papers, other documents deemed
necessary as evidence in connection with any proceeding under proposed law.  Any
subpoena issued pursuant to proposed law may be served by any person duly authorized by
the clerk.
Provides that the duties of the clerk and staff of the court shall be fixed by law or the chief
judge of the court. Provides that the clerk shall be an ex officio notary public for the
purposes of the court, including the small claims division.
Prohibits magistrate, clerk, or other employee of the court from acting as an attorney,
counselor, or accountant in the matter of any tax or fee within the jurisdiction of the court.
Requires that the clerk give bond with good and solvent surety conditioned upon the faithful
performance of his duties, in the sum of $10,000.
Requires the court and the division to each keep a docket of cases and proceedings before
it.
Provides that the Tax Court has jurisdiction to hear and determine:
(1) A question of law or fact arising under the tax laws of the state administered by
DOR, including penalties, interest, fees imposed by the state not specifically
excepted by proposed law, and costs related thereto, claims for refund of an
overpayment or credit, and claims against the state for taxes paid erroneously
pursuant to proposed law. 
(2) A question of law or fact arising under a local sales and use tax, occupational license
tax, hotel/motel occupancy tax, or automobile rental tax authorized by law and
imposed by ordinance adopted by a political subdivision, including penalties,
interest, fees, and costs related thereto, and claims for refund of an overpayment or
credit.
(3) A question of law or fact arising from any state or local fee administered or collected
by DOR. Excludes alcoholic beverage and tobacco permits fees and charitable
gaming fees.
(4) A question of law or fact arising from any tax on the sale, lease, rental, or use of a
vehicle pursuant to R.S. 47:303(B), any vehicle registration license fee or tax under
Chapter 4 of Subtitle II of Title 47, or any vehicle certificate of title fee under
Chapter 4 of Title 32.
(5) Any matter over which the Tax Court has jurisdiction that is transferred to the court
by a district court. 
(6) Any matter over which the Tax Court has jurisdiction that is removed from the small
claims division.
(7) An action by a taxpayer or collector seeking a judgment declaring a rule of the
Department of Revenue applicable to a tax or fee within the jurisdiction of the court,
which is finally adopted, amended, or repealed pursuant to the Administrative
Procedure Act, is contrary to or inconsistent with law. HLS 10RS-1366	ORIGINAL
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Provides that the small claims division has concurrent jurisdiction with the Tax Court when
the amount in dispute, exclusive of penalties, interest, fees, and costs, is less than $5,000.
Provides that the jurisdiction of the Tax Court, including the small claims division, shall not
extend to:
(1) A dispute concerning either ad valorem taxes within the jurisdiction of the La. Tax
Commission or other property taxes, insurance premium taxes, gaming taxes levied
by or pursuant to Title 27, or the underpayment of taxes on natural resources levied
pursuant to R.S. 47:631 et seq.
(2) The collection or enforcement of any final nonappealable assessment or judgment.
(3) Any matter brought by a taxpayer where the taxpayer has not exhausted all other
administrative remedies available, unless the taxpayer had paid the amount in dispute
under protest or has provided bond or other security as pursuant to and authorized
by law.
(4) Any criminal matter.
(5)The determination of any constitutional issue raised by any party or the court.
However, with the consent of the parties or when ordered by the district court, the
court may develop a record on the issue, certify the question to the district court, and
make a recommendation to the district court. In addition, any party may seek a
declaratory judgment in district court on a constitutional issue.  If a constitutional
issue is raised in the small claims division, on motion of any party, or by the court,
the matter shall be removed to the Tax Court and the issue considered as provided
above.
(6) Any claim for damages or other action in tort.
Provides the following venue provisions applicable to the Tax Court:
(1) Proceedings against the state shall be held in East Baton Rouge Parish.
(2) Proceedings against a local taxing authority shall be held in the parish where the tax
being litigated is levied. Proceedings against more than one local taxing authority or
against the state and one or more local taxing authority shall be held either in East
Baton Rouge Parish or any parish where the tax being litigated is levied, to be
determined by the presiding judge or magistrate, with a view to securing reasonable
opportunity to the parties and their witnesses to appear before the court or division
with as little inconvenience and expense to the parties as is practicable.
(3)Otherwise as provided in the Code of Civil Procedure.
(4)R.S. 13:1504 shall not apply to 	proposed law.
Provides for venue for judicial review of Tax Court judgments as follows:
(1) For a proceeding against the state, venue shall be the Nineteenth Judicial District
Court. 
(2) For a proceeding against one or more local taxing authorities all located in one
parish, venue shall be the district court having jurisdiction in the parish.
(3) For a proceeding against the state and one or more local taxing authorities all located
in East Baton Rouge Parish, venue shall be the Nineteenth Judicial District Court. HLS 10RS-1366	ORIGINAL
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(4) For a proceeding brought against the state and one or more local taxing authorities
located in a parish other than the East Baton Rouge Parish, the court shall enter a
separate judgment concerning the liability of the taxpayer to the state and the liability
of the taxpayer to the local taxing authorities.
(5)For a proceeding brought against two or more local taxing authorities located in
more than one parish, venue shall be determined by the court and included in its
judgment.
(6)Objection to venue for judicial review set forth in the judgment shall be in
accordance with R.S. 16:21. 
(7) A proceeding brought against more than one local taxing authority or against the
state and one or more taxing authorities, all parties, by joint motion filed with the
court prior to hearing, may designate the district court that will be the venue of any
judicial review.
(8) In determining venue in matters involving multiple taxing jurisdictions, the court
shall consider the convenience of the parties and the witnesses and the interest of
justice.
The court or division may hold the hearing in a matter: 
(1) At a location other than a parish of venue provided all parties consent or, if one party
requests the location but the request is objected to by any other party, the judge or
magistrate determines that the request should be granted in the best interest of the
court or division and the parties with a view to securing reasonable opportunity to
the parties and their witnesses to appear before the court or division with as little
inconvenience and expense to the parties as is practicable.  Any such request,
objection thereto, and determination and reasons therefor shall be in writing and a
part of the record of the proceeding.
(2) With the consent of the parties, by telephone, video conference, or similar
communication equipment, and administer oaths in such proceedings.
All matters over which the Tax Court or the small claims division of the court has
jurisdiction shall be filed with, and filing fees paid to, the clerk of the court in the manner
provided for civil actions in district court within the applicable time period set forth in law.
Requires that the pleadings in the petition set forth the basis of jurisdiction and venue.
Provides that the filing of a suit in a district court of proper venue which is later determined
to be within the jurisdiction of the Tax Court shall suspend the running of time in which the
action must be filed in the Tax Court from the date of the filing until the determination is
made. Requires that the Tax Court develop forms and information regarding the court,
including the small claims division, and proceedings therein and make them available in any
reasonable manner the court determines.
Permits filing by facsimile. Requires that within five days, exclusive of legal holidays, after
the clerk has received the transmission, the party filing the document shall forward to the
clerk the original signed document and the applicable filing fee, if any. If the party fails to
comply, the facsimile filing has no force or effect. Authorizes the court to provide, by rule,
for other matters related to filing by facsimile.
Provides that except as otherwise specifically provided in proposed law, proceedings in the
court, including but not limited to discovery, shall be governed first by the administrative
provisions of Title 47, then by the Code of Civil Procedure to the extent that these provisions
do not conflict with administrative provisions of Title 47, and by the administrative
provisions of Title 47 when in conflict with the Code of Civil Procedure. HLS 10RS-1366	ORIGINAL
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Provides that present law, relative to expedited procedures for actions by or on behalf of the
state, or by or on behalf of any of its officers, for the determination or collection of any tax,
excise, license, interest, penalty or attorney's fees, claimed to be due under any statute of this
state, does not apply to proposed law. Provides that when two or more separate proceedings
are pending in the court or the division, the court or division may order consolidation of the
proceedings after a contradictory hearing, and upon a finding that common issues of fact and
law predominate. However, consolidation is not ordered if it would either prevent a fair and
impartial hearing, give one party an undue advantage, or prejudice the rights of any party.
Provides that, except as otherwise specifically provided by law, evidence in the court is
governed by the provisions of the Code of Evidence applicable to nonjury trials.
Provides that a party may appear and act for himself.  A legal entity may be represented by
an authorized officer or member, upon presentation of adequate identification to the court,
in any proceeding to which the jurisdiction of the court shall extend.
Provides that an attorney at law, duly qualified and licensed under the laws of this state, may
represent a party, provided that the court may, in its discretion, permit an attorney at law,
duly qualified and licensed or registered under the laws of another state or the District of
Columbia to represent a party, in the same manner as such attorneys are permitted to practice
in the courts of Louisiana.
Provides that an enrolled agent duly qualified and licensed by the U. S. Dept. of the Treasury
to represent taxpayers before all administrative levels of the IRS or a CPA duly qualified and
licensed under the laws of the state, who gives evidence of his qualifications satisfactory to
the court by means of a written and/or oral examination given by the court, may represent
a taxpayer, provided that the court may, in its discretion, permit a CPA, duly qualified and
licensed under the laws of another state or the District of Columbia and a public accountant,
who gives evidence of his qualifications satisfactory to the court by means of a written
and/or oral examination given by the court, to represent a taxpayer, in the same manner as
such certified public accountants are permitted to practice in Louisiana.
Authorizes, for purposes of enforcing or administering proposed law, each judge or
magistrate of the court to administer oaths and take affidavits, to subpoena 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, and to examine such witnesses, and
may require the taking of deposition before any person competent to administer oaths, either
within or without the state, upon notice to the interested party in like manner that depositions
of witnesses are taken in civil actions in the district courts of the state. Any party to a matter
pending before the court may summon witnesses or require the production of documents in
the same manner as witnesses are summoned, or documents required to be produced in civil
actions in the district courts of the state. Provides that in case of failure of any person to
comply with any subpoena issued under authority of proposed law, or the refusal of a
witness to testify to any matter regarding which he may be lawfully interrogated, the judge
of the district court of the parish in which such person resides, or the parish in which such
person may be personally served, on application of the Tax Court or any judge or magistrate
thereof, or upon motion by any party, shall 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 the district court or a refusal to
testify therein.
Unless required for the disposition of ex parte matters authorized by law, prohibits a
presiding judge or magistrate from communicating, directly or indirectly, in connection with
any issue of fact or law, with any party or his representative, or with any officer, employee,
or agent engaged in the performance of investigative, prosecuting, or advocating functions,
except upon notice and opportunity for all parties to participate. HLS 10RS-1366	ORIGINAL
HB NO. 924
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are additions.
Requires that a judge or magistrate voluntarily recuse himself and withdraw from any
proceeding in which he cannot accord a fair and impartial hearing or consideration, or when
required to by applicable rules governing judges in Louisiana.  Further, any party may
request the disqualification of a judge or magistrate by filing a motion to disqualify
supported by an affidavit, promptly upon learning of the basis for the disqualification, stating
with particularity the grounds upon which it is claimed that a fair and impartial hearing
cannot be accorded. Requires that the issue be determined promptly by the chief judge, or
other judges of the court if the affidavit affects the chief judge. Upon the entry of an order
of disqualification affecting a judge, the chief judge shall assign another judge or conduct
the hearing himself. Upon the entry of an order of disqualification affecting the chief judge,
the other judges shall assign another judge.  In the event of the disqualification of every
judge of the court, the chief justice of the supreme court appoints a judge pro tem to preside
in place of the disqualified judge in that proceeding.  Upon the entry of an order of
disqualification affecting the magistrate, the chief judge shall assign a magistrate pro tem
to conduct the hearing.
Requires that a judge pro tem possess the qualifications of a judge and that a magistrate pro
tem possess the qualifications of magistrate.
Provides that filing fees and other charges authorized by law and paid to the court, including
the small claims division, shall be collected by the clerk. Such funds may be expended for
expenses necessary in the operation of the court as appropriated.
Requires that each judge, in each case heard by him, or in each case submitted to him upon
stipulation of agreement and fact, sign a written judgment, make a minute entry, and issue
signed written reasons for the judgment which includes a concise statement of the facts
found by the court and the conclusions of law reached by the court.  Requires that each
judgment of the court and written reasons for the judgment be published in the manner
which the court deems most effective and practicable. Provides that a judgment be binding
upon all parties and that except as provided in proposed law, the jurisdiction is final and
definitive. 
Provides that a judgment is subject to rehearing, reopening, or reconsideration by the court,
within 10 days from the date of its entry, based on any ground provided for such action in
the provisions of the Code of Civil Procedure applicable to nonjury proceedings. The
petition of a party for rehearing, reconsideration, or review, and the order of the court
granting it, shall set forth the grounds which justify such action. Nothing in proposed law,
prevents rehearing, reopening or reconsideration of a matter by the court in accordance with
other statutory provisions applicable to the court, or, at any time, on the ground of fraud
practiced by the prevailing party or of procurement of the order by perjured testimony or
fictitious evidence. On reconsideration, reopening, or rehearing, the matter may be heard
by the court. The hearing shall be confined to those grounds upon which the
reconsideration, reopening, or rehearing was ordered. If an application for rehearing shall
be timely filed, the period within which judicial review, under the applicable statute, must
be sought, shall run from the final disposition of such application. 
Requires that a record and transcript of each proceeding shall be made and kept by the clerk
of the court.
Provides that a final judgment or order of the court is subject to judicial review by the
district of proper venue set forth above. Interlocutory, nonfinal, and nonappealable
judgments and orders shall be reviewable as provided by the Code of Civil Procedure. 
Proceedings for review may be instituted by filing a petition in the district court of the parish
of the venue of the Tax Court proceeding was held within 30 calendar days after mailing of
notice of the judgment. If a rehearing is requested, within 30 calendar days after mailing of
notice of the denial of the rehearing request or if the request is granted, within 30 calendar
days after mailing of notice of the judgment. HLS 10RS-1366	ORIGINAL
HB NO. 924
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are additions.
Provides that a party that seeks judicial review of the judgment of the Tax Court shall
provide bond as provided by law, except as specifically exempted by law or unless the party
is a taxpayer seeking a refund taxes paid and no additional amount of has been found due.
Provides that when the district judge has ordered a review, a copy of the order and petition
shall be mailed to the clerk of the Tax Court, and to each party or counsel of record.  The
order shall command the clerk to send up, within 20 days from the date thereof, the original
transcript of the record, together with all exhibits and evidence thereto attached. 
Provides that if, before the date set for hearing, application is made to the court for leave to
present additional evidence, and it is shown to the satisfaction of the court that the additional
evidence is material and that there were good reasons for failure to present it in the
proceeding before the Tax Court, the court may order that the additional evidence be taken
before the Tax Court upon conditions determined by the court. The Tax Court may modify
its findings and judgment by reason of the additional evidence and shall file that evidence
and any modifications, new findings, or judgments with the reviewing court.
Requires that the review be conducted by the reviewing court without a jury and shall be
confined to the record. In cases of alleged irregularities in procedure before the Tax Court,
not shown in the record, proof thereon may be taken in the court. The reviewing court, upon
request, may hear oral argument and receive written briefs.
Provides that the reviewing court may affirm, amend, modify, or remand the judgment of
the Tax Court or remand the matter for further proceedings. The reviewing court may
reverse or modify the judgment of the Tax Court if the action of the Tax Court is clearly
erroneous as determined by the reviewing court. The reviewing court shall make its own
determination and conclusions of fact based upon its own evaluation of the record reviewed
in its entirety. Where the Tax Court has the opportunity to judge the credibility of witnesses
by first-hand observation of demeanor on the witness stand and the reviewing court does not,
due regard shall be given to the Tax Court's determination of credibility issues.
Provides that in cases within the jurisdiction of the court, at the same time that notice of the
assessment, determination, or order of the secretary, or other collector, is given to the
taxpayer, the secretary or other collector, as the case may be, shall in writing also notify the
taxpayer of his right to appeal to the court or the small claims division.
Requires that the chief judge submit a written report annually to the governor, the legislature,
and the supreme court. The report of the Tax Court shall contain information and statistics
for the previous fiscal year concerning the operation of the court and its small claims
division. The report may also contain recommendations by the chief judge regarding the
clarification or revision of legislation, rules and regulations relating to taxation, or the
practice and procedure before the court or its small claims division.
Authorizes the court, in all other matters regarding the conduct of its hearings, in accordance
with the APA, to prescribe and promulgate rules and regulations not inconsistent with law
or proposed law, which rules and regulations when prescribed, adopted and promulgated
shall be binding upon parties litigant in any cause over which the jurisdiction of this court
shall extend. 
Requires that the rules be entered in the minutes of the court and published in accordance
with the APA and in any other manner which the court deems effective and practicable.
Requires that all rules of the Tax Court be adopted in accordance with the APA with
legislative review by the House Committee on Ways and Means and the Senate Committee
on Revenue and Fiscal Affairs.
Provides for a small claims division. HLS 10RS-1366	ORIGINAL
HB NO. 924
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are additions.
Provides for a magistrate of the division who shall be a citizen of the state and have been
admitted to the practice of law in this state. He shall be appointed by the judges of the Tax
Court for a term of six years, with the initial appointment serving until 1/1/2016.  Any
vacancy in the office of magistrate shall be filled for the remainder of the term by the judges
of the Tax Court. The magistrate is subject to the direct supervision of the judges of the Tax
Court who can remove a magistrate for cause. Provides that the magistrate shall be an
unclassified employee of the court and devote full time to his duties under proposed law.
He shall not hold any other public office or employment.  Provides that the salary of the
magistrate shall be determined by the chief judge of the Tax Court based on the salary range
of administrative law judge classifications established by the Dept. of State Civil Service.
Provides that venue shall be as provided for the Tax Court.
Provides that a taxpayer may elect to proceed in the division instead of the Tax Court.  By
filing his petition in the division, the taxpayer may not thereafter revoke the election, and
shall not have any further right to appeal or bring suit. If the taxpayer files a petition with
Tax Court, he may not thereafter proceed in the division.  A taxpayer shall commence a
proceeding in the division by filing a petition with the clerk of the Tax Court, in the form
prescribed by the rules of the Tax Court, which shall state the nature of the taxpayer's claim,
including the basis of jurisdiction and venue.  The petition shall be filed within the
applicable period set forth in law. Upon the filing of a petition, the clerk shall notify each
concerned taxing authority, and each authority shall thereafter be deemed a party to the
proceeding and, at the hearing on the petition, may appear in opposition thereto.  Once a
petition is filed, the division shall thereafter have exclusive jurisdiction of the case, and if
a taxing authority party has filed with the Tax Court either before or afterward, the authority
must, within 30 days after the date of notice of filing the taxpayer's petition, file with the
division a petition stating the grounds for the suit. The filing of the petition by the authority
shall constitute a withdrawal of the authority's suit in the Tax Court. The two petitions shall
be heard and determined together by the division.  Provides that at any time prior to entry
of decision, a taxpayer may request a dismissal of the proceeding by notifying the clerk in
writing, but the dismissal shall be with prejudice, shall not have the effect of revoking the
election above, and shall not affect the petition, if any, filed by the taxing authority.
Provides that the hearing shall be informal and the magistrate may hear such testimony and
receive such evidence as he deems necessary or desirable for a just and equitable
determination of the matter, except that all testimony shall be given under oath. A party may
appear on his own behalf or may be represented or accompanied as permitted in the Tax
Court. Provides that a decision will be rendered within 30 days after the hearing is held and
shall be based on law and the Tax Court's interpretation of law.  The decision shall be a
minute entry in the docket of the division, which shall include an explanation of the basis
of the decision. Provides that the decision shall be binding upon all parties and may include
orders to proper officers of taxing authorities to correct, modify, or cancel an assessment,
pay or allow a refund, or take such other action as may be necessary to effectuate the
decision. Provides that the decision shall not be considered a precedent nor be given any
force or effect in any other matter, hearing, or proceeding.
Provides that any person who has a claim against the state for taxes which are under the
provisions of proposed law erroneously paid into the state treasury, may present such claim
to the Tax Court, in such form and together with such proofs as the court may require by its
rules and regulations. The court shall duly examine into the justice, merits and correctness
of each such claim presented to it, and shall officially pass thereon. Authorizes the Tax
Court to make such examination and investigation as it may deem necessary to determine
the correctness of any claim presented; and for that purpose, the court is authorized to
employ any expert accountant or clerical assistants that might be necessary.  The court may
appoint an agent to conduct any investigation, in Louisiana or elsewhere, that may be found
necessary in discovering the facts in connection with any claim. The court is authorized to
require the claimant to present for the court's inspection all books, papers, documents,
receipts, etc., that may have a bearing upon the true facts in connection with any claim
presented; and the burden of proof shall always rest with the person presenting any claim HLS 10RS-1366	ORIGINAL
HB NO. 924
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are additions.
against the state for any purpose whatsoever. The court is further authorized to call upon
any department or official of the state government or any institution thereof or any citizen
to make available to the court any and all information, documents, receipts and papers that
will aid it in discovering the correctness and justice of any demand or claim that might be
presented to it against the state. Provides that if the claim is approved and it should be an
amount not exceeding $1,000, the court shall issue a warrant upon the state treasurer, for the
amount for which the same is approved, stating in said warrant the amount, purposes, and
reasons for which the same is drawn. If said claim shall amount to more than $1,000, and
is approved by the court, the court, giving all the facts and circumstances in connection
therewith, shall report the same to the next session of the legislature for its consideration.
Provided that where such claim accrues to more than one person, as for example, the heirs
or legatees of another, and the claim is determined by the court to be properly due and
owing, payment thereof to the party or parties asserting the same before the board shall not
be denied because of the failure or refusal of others to join in and assert such claim, but in
such event only the portion due such claimant or claimants shall be paid and then only if the
amount to be paid to each such claimant does not exceed $1,000.  Provides that at each
regular session, an amount shall be appropriated except as provided below for the purpose
of paying any and all claims that might be approved which may be drawn against for the
purpose of paying claims that might be duly approved by the court. With the consent of the
parties involved, final rulings or judgments of the court concerning the overpayment of
severance taxes may be additionally satisfied.
Provides that an action of the court rejecting or refusing to approve any claim under
proposed law may not be appealed to the courts.  However, nothing contained in proposed
law shall deny a claimant whose claim has been rejected by the court the right to petition the
legislature for permission to sue on the claim in a court of proper jurisdiction.
Makes changes in present law to reflect the changed jurisdiction of the Board of Tax
Appeals (BTA) and the jurisdiction of the Tax Court.
Provides that the office of legal affairs in DOR is responsible, in accordance with the
applicable laws and under the direction of the secretary, for providing legal consultation and
representation in tax litigation matters before the Tax Court.
Proposed law exempts the Tax Court from general provisions of the APA, other than the
rulemaking process. Also exempts court from the provisions of the present law regarding the
division of administrative law.
Repeals present law BTA jurisdiction over all matters relating to appeals for the
redetermination of assessments by DOR, or for the determination of overpayments to DOR
and all matters relating to claims against the state.
Repeals present law authority and procedure for BTA to hear appeals for redetermination
of assessment by the DOR or for determination of overpayment to the DOR.
Requires that all proceedings pending before the BTA on 12/31/2010 within the jurisdiction
of the Tax Court be transferred to the Tax Court.  All such proceedings initiated by a
taxpayer that is within the jurisdiction of the small claims division shall be assigned to the
division at the election of the taxpayer.  Once transferred and assigned, the proceedings shall
be subject to the applicable provisions of proposed law.
Provides that the Tax Court created by this Act shall exist on and after 7/1/2010, but the
judges thereof may be appointed prior thereto, and each judge may take any action that is
necessary to enable him properly to exercise after 1/1/2011 the duties, functions, and powers
of the Tax Court pursuant to this Act. Provides that the small claims division shall exist on
and after 7/1/2010, but the magistrate thereof may be appointed prior thereto, and may take
any action that is necessary to enable him property to exercise after 1/1/2011 the duties,
functions, and powers of the division pursuant to proposed law. HLS 10RS-1366	ORIGINAL
HB NO. 924
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are additions.
Provides that the creation of the Tax Court and the small claims division shall not affect any
proceeding, prosecution, action, suit, or appeal commenced before 1/1/2011 in any court of
record.
However, any proceeding pending before a district court on 12/31/2010 that is within the
jurisdiction of the Tax Court may be transferred to the Tax Court. Requires that all such
proceedings initiated by a taxpayer within the jurisdiction of the small claims division be
assigned to the division at the election of the taxpayer.  Once transferred and assigned, the
proceedings shall be subject to the applicable provisions of proposed law.
Effective July 1, 2010 if and only if HB ___ of the 2010 R.S. is enacted into law.
(Amends R.S. 26:394(I), R.S. 36:458(F), R.S. 47:15(14), 1401, 1407(10) and (4), 1431,
1432, 1437, 1481, 1508.1(B), 1561, 1565, 1566(C), 1567, 1580(A)(3), 1621(F), 1621.1(A),
1625, 1626, 1627, 1688, and 1689, the heading of R.S. 47:1621.1, and R.S. 49:967(A) and
992(D)(1); adds R.S. 36:4(B)(1)(ff), R.S. 47:16-16.55, and R.S. 49:992(D)10))