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Regular Session, 2012
HOUSE BILL NO. 376
BY REPRESENTATIVE LEBAS
COURTS: Establishes a tax court for the adjudication of certain disputes over state and
local taxes
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, and R.S. 49:967(A) and4
992(D)(1) and to enact R.S. 36:4(B)(1)(ff), Chapter 3 of Subtitle I of Title 47 of the5
Louisiana Revised Statutes of 1950, to be comprised of R.S. 47:16.1 through 16.26,6
16.31 through 16.39, and 16.51 through 16.54, and R.S. 49:992(D)(10), relative to7
disputes concerning taxes, fees, and claims against the state and its political8
subdivisions; to create the Tax Court as an agency within the office of the governor;9
to provide for the composition, organization, procedures, jurisdiction, and operation10
of the court; to provide for a small claims division of the court; to provide for certain11
limitations; to provide for implementation; to provide for the jurisdiction of the12
Board of Tax Appeals; to provide for an effective date; and to provide for related13
matters.14
Be it enacted by the Legislature of Louisiana:15
Section 1. R.S. 26:354(I) is hereby amended and reenacted to read as follows:16
§354. Payment and reporting of taxes; discounts; rules and regulations;17
enforcement; forfeitures and penalties; redemption of tax stamps 18
* * *19
I. With respect to the twenty percent penalty provided in this Section, the20
wholesale dealer shall have the right to send a signed application for a waiver of said21 HLS 12RS-37 ORIGINAL
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penalty, which application shall be provided in affidavit form setting forth the1
reasons for the failure to pay the taxes within the specified time. Any such2
application must be provided directly to the secretary, and after review by him it3
shall be processed with his recommendations and provided to the Board of Tax4
Appeals Tax Court for approval or disapproval. The Board of Tax Appeals Tax5
Court shall notify the secretary in writing of its decision with respect thereto.6
* * *7
Section 2. R.S. 36:458(F) is hereby amended and reenacted and R.S. 36:4(B)(1)(ff)8
is hereby enacted to read as follows:9
§4. Structure of executive branch of state government10
* * *11
B. The office of the governor shall be in the executive branch of state12
government.13
(1) The following agencies and their powers, duties, functions, and14
responsibilities are hereby transferred to the office of the governor:15
* * *16
(ff) The Tax Court, as more specifically provided for in R.S. 47:16 et seq.,17
shall be placed within the office of the governor and shall perform and exercise its18
powers, duties, functions, and responsibilities as provided by law.19
* * *20
§458. Offices; purposes and functions21
* * *22
F. The office of legal affairs shall be responsible, in accordance with the23
applicable laws and under the direction of the secretary, for providing legal24
consultation and representation in tax litigation matters before the state and federal25
courts, the Tax Court and its small claims division, and the Board of Tax Appeals,26
bankruptcy cases in the federal bankruptcy courts, and any matters related thereto.27
Whenever the secretary deems necessary, he may reassign the responsibility for the28 HLS 12RS-37 ORIGINAL
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collection of a tax or other duty assigned by this Subsection to this office to another1
office within the department created by this Section.2
* * *3
Section 3. R.S. 47:15(14), 1401, 1407(1) and (4), 1431, 1432, 1437, 1481,4
1508.1(B), 1561, 1565, 1566(C), 1567, 1580(A)(3), 1621(F), 1621.1(A), 1625, 1626, 1627,5
1688, and 1689 are hereby amended and reenacted and Chapter 3 of Subtitle I of Title 47 of6
the Louisiana Revised Statutes of 1950, comprised of R.S. 47:16.1 through 16.26, 16.317
through 16.39, and 16.51 through 16.54, is hereby enacted to read as follows:8
§15. Taxpayer's Bill of Rights9
There is hereby established a Taxpayer's Bill of Rights to guarantee that the10
rights, privacy, and property of Louisiana taxpayers are safeguarded and protected11
during tax assessment, collection, and enforcement processes administered under the12
tax laws of this state. This Taxpayer's Bill of Rights consists of a statement, in13
nontechnical terms, of the rights and obligations of the Department of Revenue and14
taxpayers. The rights afforded taxpayers to assure that their privacy and property are15
safeguarded and protected during tax assessment and collection are available only16
insofar as they are implemented in accordance with the Constitution of Louisiana and17
Louisiana Revised Statutes of 1950 or the administrative rules of the Department of18
Revenue. The rights assured Louisiana taxpayers are:19
* * *20
(14) The right to a hearing in order to dispute an assessment of taxes,21
interest, and penalties by timely filing an appeal with the Tax Court or its small22
claims division, as provided by law or with the Board of Tax Appeals in accordance23
with R.S. 47:1414, 1431, and 1481. A taxpayer shall not be required to pay the24
disputed tax, interest, and penalties in order to exercise this right.25
* * *26 HLS 12RS-37 ORIGINAL
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CHAPTER 3. TAX COURT1
PART I. GENERAL PROVISIONS2
§16.1. Purpose3
The purpose of this Chapter is to provide for an impartial, economical, and4
expeditious forum where parties may resolve disputes arising under certain state and5
local tax laws as provided in this Chapter before an administrative judge experienced6
in tax matters, while fostering uniformity and consistency in the interpretation and7
application of state and local tax law.8
§16.2. Definitions9
As used in this Chapter, unless the context requires otherwise, the following10
terms shall have the following meanings:11
(1) "Clerk" means the clerk of the Tax Court.12
(2) "Collector" means and includes:13
(a) The secretary of the Department of Revenue including the secretary's14
duly authorized assistants, when used in reference to any tax or fee administered by15
the department within the jurisdiction of the Tax Court.16
(b) The assistant secretary of the office of motor vehicles of the Department17
of Public Safety and Corrections including the assistant secretary's duly authorized18
assistants, when used in reference to any tax or fee administered by the office within19
the jurisdiction of the Tax Court.20
(c) The individual or entity designated as the collector of the taxes of any21
political subdivision and his duly authorized assistants when used in reference to a22
tax levied by the political subdivision within the jurisdiction of the Tax Court.23
(3) "Court" means the Tax Court established pursuant to the provisions of24
this Chapter.25
(4) "Division" means the small claims division of the Tax Court.26
(5) "Judge" means a judge of the Tax Court.27 HLS 12RS-37 ORIGINAL
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(6) "Local taxing authority" means and includes any political subdivision1
when used in reference to the application of a tax levied by the political subdivision2
to a specific transaction.3
(7) "Magistrate" means the magistrate of the small claims division of the Tax4
Court.5
(8) "Political subdivision" means any of the following entities which are6
authorized by the constitution or law to levy and collect a tax which is within the7
jurisdiction of the Tax Court: parish, municipality, school board, any other unit of8
local government, and any special district whose boundary is not coterminous with9
the state.10
§16.3. Tax Court established11
The Tax Court shall be established within the office of the governor.12
§16.4. Tax Court judges; nomination; appointment; term; vacancy; compensation;13
retirement age14
A.(1) The Tax Court shall consist of not less than two judges. The judges15
shall be appointed by the supreme court after nomination by the nominating16
committee established in Subsection B of this Section. Each judge shall be a citizen17
of the state, have been admitted to the practice of law in the state for at least five18
years prior to his appointment, and meet either of the following criteria:19
(a) Be possessed of substantial state or local tax law experience or expertise20
within the jurisdiction of the Tax Court, as either an attorney, a public employee, or21
an appointed or elected public official.22
(b) Be recognized as a Board Certified Tax Specialist by the Louisiana23
Board of Legal Specialization of the Louisiana State Bar Association.24
(2) Each judge shall be a full-time unclassified employee of the court and25
devote all of his time to his duties under this Chapter. No judge may engage in the26
practice of law or hold any other public office or employment.27
(3) Each judge shall receive the same compensation and be subject to the28
same mandatory retirement age as district court judges.29 HLS 12RS-37 ORIGINAL
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B. There is hereby established a nominating committee to develop and1
provide to the supreme court a list of nominees which are qualified for appointment2
as a Tax Court judge.3
(1) The committee shall be comprised of the following members:4
(a) A representative of the Louisiana Association of Business and Industry.5
(b) A representative of the Society of Louisiana Certified Public6
Accountants.7
(c) A representative of the section on Taxation of the Louisiana State Bar8
Association selected in consultation with the National Bar Association Greater New9
Orleans Chapter Louis A. Martinet Society.10
(d) Two representatives of local government shall be members of the11
committee. The selection of these members shall be made in consultation with the12
Louisiana Association of Tax Administrators. No more than one member at any time13
shall be a representative designated by the Louisiana Municipal Association, the14
Police Jury Association of Louisiana, or the Louisiana School Boards Association.15
Committee members shall serve on a rotating basis with the first two members being16
the designees of the Louisiana Municipal Association and the Police Jury17
Association of Louisiana, and the first vacancy thereafter being the designee of the18
Louisiana School Boards Association.19
(e) The secretary of the Department of Revenue, or the secretary's designee.20
(2) Each member of the committee which is selected in accordance with21
Subparagraphs (a) through (c) of Paragraph (1) of this Subsection shall serve at the22
pleasure of the appointing entity. The members selected pursuant to Subparagraph23
(d) of Paragraph (1) of this Subsection shall serve a four-year term.24
(3) The committee shall elect a member of the committee as chairman.25
(4) Four members shall constitute a quorum for the transaction of committee26
business. Each nomination shall be determined by a favorable vote of at least four27
committee members.28 HLS 12RS-37 ORIGINAL
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(5) The nominating committee shall be responsible for developing a list of1
not less than two nor more than three nominees for each vacant judgeship. The list2
shall be submitted to the supreme court with certification as to the nominees'3
qualifications.4
(a) The nominations for the initial appointments shall be submitted to the5
supreme court no later than October 1, 2012.6
(b) Nominations for the appointment of a judge to fill any vacancy in an7
unexpired term which occurs after January 1, 2013, shall be effected in accordance8
with the provisions of Subsection F of this Section. Nominations for appointments9
to fill any vacancy due to an expired term which occurs after January 1, 2013, shall10
be submitted to the supreme court ninety days before the end of the term.11
C. The supreme court shall select judges for appointment to the Tax Court12
from the list of nominees submitted by the nominating committee. The court shall13
review the qualifications of each nominee. In the event that the court determines that14
a nominee is unqualified, it shall provide written notification to the nominating15
committee. Within thirty days after receipt of the notice, the committee shall submit16
to the court the name of another nominee with certification as to the nominee's17
qualifications.18
D. Of the initial appointments, one judge shall serve until January 1, 2017,19
and one shall serve until January 1, 2018, as designated by the supreme court.20
Thereafter, each judge shall be appointed for a term of six years.21
E. A judge may be reappointed to consecutive terms, if he is selected as a22
nominee and appointed and confirmed as provided in this Section.23
F. The provisions of this Subsection shall govern the filling of judicial24
vacancies.25
(1) Any vacancy in a judgeship with more than one year remaining in a term26
shall be filled for the remainder of the term in the manner provided for in this27
Subsection.28 HLS 12RS-37 ORIGINAL
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(a) The supreme court shall notify the nominating committee of the vacancy1
in writing.2
(b)(i) The committee shall publicize the vacancy and interested persons may3
submit a written request to the committee for consideration as a nominee for the4
vacancy, together with other information deemed necessary by the committee;5
however, the committee may consider other persons for nomination.6
(ii) 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 judgeship with one year or less14
remaining in a term for the remainder of that term or until a successor can be15
appointed as provided in Paragraph (1) of this Subsection.16
§16.5. Chief judge17
The supreme court shall designate a judge of the Tax Court as chief judge.18
The chief judge shall administer the affairs of the court, coordinate and make hearing19
assignments, and appoint employees. The chief judge may delegate administrative20
duties to the judges and employees of the court.21
§16.6. Domicile; sessions; seal22
A.(1) The principal office and domicile of the Tax Court and its small claims23
division, including the physical location of the clerk of the court, shall be in East24
Baton Rouge Parish. The state shall provide the court with adequate offices and a25
courtroom, provided that the offices and courtroom are not within a facility occupied26
by the Department of Revenue.27
(2) The court and the division may hold sessions at any facility within the28
parish of venue. The time and place of court sessions shall be designated by the29 HLS 12RS-37 ORIGINAL
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presiding judge, and the time and place of sessions of the small claims division shall1
be designated by the magistrate, each with a view of securing reasonable opportunity2
to the parties to appear before the court with as little inconvenience and expense to3
the parties as is practicable.4
(3) The governing authority of each parish, except East Baton Rouge, upon5
request of a judge or magistrate, shall provide room in the courthouse or a neutral6
site at the parish seat when hearings are held within that parish.7
B. The court shall have a seal which shall be judicially noticed. The seal8
may be used to authenticate the official acts of the court or any judge or magistrate9
thereof, but failure to use the seal shall not invalidate any such act.10
§16.7. Staff; duties; bond11
A. The staff of the Tax Court shall consist of a clerk, a magistrate, and other12
staff who shall be employed by the chief judge of the Tax Court. The duties of the13
clerk and staff shall be such as are fixed by law and the chief judge.14
B. The clerk shall serve as the clerk of the Tax Court and of the small claims15
division and shall be an ex officio notary public for the purposes of the court and the16
division. The clerk shall give bond with good and solvent surety conditioned upon17
the faithful performance of his duties in the sum of ten thousand dollars. The clerk18
shall be the custodian of the docket and records of all proceedings in the Tax Court19
and the small claims division.20
C.(1) In the discharge of the duties imposed by this Chapter, the clerk and21
any duly authorized staff of the court may administer oaths and affirmations, take22
depositions, certify official acts, and issue subpoenas to compel the attendance of23
witnesses and the production of books, papers, and other documents deemed24
necessary as evidence in connection with any proceeding under this Chapter. Any25
subpoena issued pursuant to this Chapter may be served by any person duly26
authorized by the clerk.27 HLS 12RS-37 ORIGINAL
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(2) No magistrate, clerk, or other employee of the court shall act as an1
attorney, counselor, or accountant in the matter of any tax or fee within the2
jurisdiction of the court.3
§16.8. Docket; records4
The Tax Court and the small claims division shall each keep a docket of cases5
and proceedings before it. A record and transcript of each proceeding shall be made6
and kept by the clerk of court.7
§16.9. Jurisdiction; exceptions8
A. The Tax Court shall have jurisdiction to hear and determine:9
(1) A question of law or fact arising under the tax laws of the state10
administered by the Department of Revenue, including penalties, interest, fees11
imposed by the state not specifically excepted by this Chapter, and costs related12
thereto, claims for refund of an overpayment or credit, and claims against the state13
for taxes paid erroneously pursuant to R.S. 47:16.51 et seq.14
(2) A question of law or fact arising under a local sales and use tax,15
occupational license tax, hotel or motel occupancy tax, or automobile rental tax16
authorized by law and imposed by ordinance adopted by a political subdivision,17
including penalties, interest, fees, and costs related thereto, and claims for refund of18
an overpayment or credit.19
(3) A question of law or fact arising from any state or local fee administered20
or collected by the Department of Revenue which is not specifically excluded in this21
Paragraph. The following fees are excluded:22
(a) Alcoholic beverage and tobacco permit fees.23
(b) Charitable gaming fees.24
(4) A question of law or fact arising from any tax on the sale, lease, rental,25
or use of a vehicle pursuant to R.S. 47:303(B), any vehicle registration license fee26
or tax under Chapter 4 of Subtitle II of this Title, or any vehicle certificate of title fee27
under Chapter 4 of Title 32 of the Louisiana Revised Statutes of 1950.28 HLS 12RS-37 ORIGINAL
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(5) Any matter over which the Tax Court has jurisdiction transferred to the1
court by a district court.2
(6) Any matter over which the Tax Court has jurisdiction removed from the3
small claims division.4
(7) An action by a taxpayer or collector seeking a judgment declaring that5
a rule of the Department of Revenue applicable to a tax or fee within the jurisdiction6
of the court is contrary to or inconsistent with law.7
B. The small claims division shall have concurrent jurisdiction with the Tax8
Court when the amount in dispute, exclusive of penalties, interest, fees, and costs,9
is less than five thousand dollars, in the aggregate.10
C. The jurisdiction of the Tax Court, including the small claims division,11
shall not extend to:12
(1) Ad valorem taxes within the jurisdiction of the Louisiana Tax13
Commission or other property taxes.14
(2) Insurance premium taxes.15
(3) Gaming taxes levied by or pursuant to Title 27 of the Louisiana Revised16
Statutes of 1950.17
(4) The underpayment of taxes on natural resources levied pursuant to R.S.18
47:631 et seq.19
(5) The collection or enforcement of any final nonappealable assessment or20
judgment.21
(6) Any matter brought by a taxpayer where the taxpayer has not exhausted22
all other administrative remedies available, unless the taxpayer had paid the amount23
in dispute under protest or has provided bond or other security pursuant to and24
authorized by law.25
(7) Any criminal matter.26
(8) Any claim for damages or other action in tort.27
(9)(a) The determination of any constitutional issue raised by any party or28
the court; however, with the consent of the parties or when ordered by the district29 HLS 12RS-37 ORIGINAL
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court, the court may develop a record on the issue, certify the question to the district1
court, and make a recommendation to the district court. In addition, any party may2
seek a declaratory judgment in district court on a constitutional issue.3
(b) If a constitutional issue is raised in the small claims division, on motion4
of any party, or by the court, the matter shall be removed to the Tax Court and the5
issue considered as provided in Subparagraph (a) of this Paragraph.6
§16.10. Venue for proceedings; place of hearing7
A. The venue for Tax Court proceedings shall be as follows:8
(1) Proceedings brought against the state shall be held in East Baton Rouge9
Parish.10
(2) Proceedings brought against a local taxing authority shall be held in the11
parish where the tax being litigated is levied.12
(3) Proceedings brought against more than one local taxing authority or13
against the state and one or more local taxing authorities shall be held either in East14
Baton Rouge Parish or any parish where the tax being litigated is levied, to be15
determined by the presiding judge or magistrate, with a view to securing reasonable16
opportunity to the parties and their witnesses to appear before the court or division17
with as little inconvenience and expense to the parties as is practicable.18
B. Venue for judicial review of Tax Court judgments shall be as follows:19
(1) Proceedings brought against the state shall be subject to review by the20
Nineteenth Judicial District Court.21
(2) Proceedings brought against the state and one or more local taxing22
authorities all located in East Baton Rouge Parish shall be subject to review by the23
Nineteenth Judicial District Court.24
(3) For a proceeding brought against the state and one or more local taxing25
authorities located in a parish other than East Baton Rouge Parish, the court shall26
enter a separate judgment concerning the liability of the taxpayer to the state and the27
liability of the taxpayer to the local taxing authorities. Venue for judicial review28
shall be in accordance with Paragraph (1) of this Subsection for review of the29 HLS 12RS-37 ORIGINAL
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judgment involving the state and Paragraph (5) of this Subsection for review of the1
judgment involving local taxing authorities.2
(4) Proceedings brought against one or more local taxing authorities all3
located in one parish shall be subject to review by the district court having4
jurisdiction in the parish.5
(5) For proceedings brought against two or more local taxing authorities6
located in more than one parish, venue for judicial review shall be determined by the7
court and included in its judgment.8
(6) Notwithstanding Paragraphs (3) and (5) of this Subsection, for a9
proceeding brought against more than one local taxing authority or against the state10
and one or more taxing authorities, all parties, by joint motion filed with the court11
prior to hearing, may designate the district court that will be the venue of any judicial12
review.13
(7) In determining venue under Paragraph (3), (5), or (6) of this Subsection,14
the court shall consider the convenience of the parties and witnesses and the interest15
of justice.16
C. Notwithstanding any provision of law to the contrary, the court or17
division may hold the hearing in a matter:18
(1) At a location other than a parish of venue provided that all parties to the19
proceeding consent or, if one party requests the location but the request is objected20
to by any other party, the judge or magistrate shall determine if the request should21
be granted in the best interest of the court or division and the parties with a view to22
securing reasonable opportunity to the parties and their witnesses to appear before23
the court or division with as little inconvenience and expense as is practicable. Any24
such request, objection thereto, and determination and reasons therefor shall be in25
writing and a part of the record of the proceeding.26
(2) With the consent of the parties, by telephone, video conference, or27
similar communication equipment, including the administration of oaths in such28
proceedings.29 HLS 12RS-37 ORIGINAL
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D. Objection to venue for judicial review set forth in the judgment shall be1
in accordance with R.S. 47:16.21.2
E. The provisions of R.S. 13:5104 with regard to venue for suits against the3
state and other entities shall not apply to this Chapter.4
§16.11. Filing suit; pleading jurisdiction and venue5
A. All matters over which the Tax Court or the small claims division of the6
court has jurisdiction shall be filed with, and filing fees paid to, the clerk of the Tax7
Court.8
B. A suit shall be filed with the clerk of Tax Court in the manner provided9
for civil actions in district court within the applicable time period set forth in law.10
The pleadings in the petition shall set forth the basis of jurisdiction and venue.11
C. The filing of a suit in a district court of proper venue which is later12
determined to be within the jurisdiction of the Tax Court shall suspend the running13
of time in which the action must be filed in the Tax Court from the date of the filing14
until the determination is made.15
D. To assist taxpayers in filing suit, the Tax Court shall develop forms and16
information, including the small claims division and proceedings therein, and make17
them available in any reasonable manner the court determines.18
E.(1) Any paper in an action pursuant to this Chapter may, where available,19
be filed with the Tax Court or small claims division by facsimile or electronic20
transmission. Filing shall be deemed complete at the time that the facsimile or21
electronic transmission is received and a receipt of transmission has been transmitted22
to the sender by the clerk. The facsimile or electronic document when filed has the23
same force and effect as the original.24
(2) Within five days, exclusive of legal holidays, after the clerk has received25
the transmission, the party filing the document shall forward the original signed26
document and the applicable filing fee, if any, to the clerk. If a party fails to comply27
with the requirements of this Paragraph, the facsimile or electronic filing shall have28 HLS 12RS-37 ORIGINAL
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no force or effect. The court may provide, by rule, for other matters related to filings1
by facsimile or and electronic transmissions.2
§16.12. Procedure3
A. Except as otherwise specifically provided in this Chapter, proceedings in4
the Tax Court, including but not limited to discovery shall be governed first by the5
administrative provisions of Title 47 of the Louisiana Revised Statutes of 1950, then6
by the Code of Civil Procedure to the extent that such provisions do not conflict with7
administrative provisions of Title 47 of the Louisiana Revised Statutes of 1950, and8
thereafter by the administrative provisions of Title 47 of the Louisiana Revised9
Statutes of 1950 when in conflict with the Code of Civil Procedure.10
B. When two or more separate proceedings are pending in the court or the11
division, the court or division may order consolidation of the proceedings after a12
contradictory hearing and upon a finding that common issues of fact and law13
predominate. Consolidation shall not be ordered if it would prevent a fair and14
impartial hearing, give one party an undue advantage, or prejudice the rights of any15
party.16
C. Part XII of Chapter 32 of Title 13 of the Louisiana Revised Statutes of17
1950, relative to expedited procedures for actions by or on behalf of the state, or by18
or on behalf of any of its officers, for the determination or collection of any tax,19
excise, license, interest, penalty, or attorney fees, claimed to be due under any statute20
of this state, shall not apply to this Chapter.21
§16.13. Rules of evidence22
Except as otherwise specifically provided by law, evidence in the Tax Court23
shall be governed by the provisions of the Code of Evidence applicable to non-jury24
trials.25
§16.14. Persons authorized to appear before the court26
A. A party in a proceeding before the court may appear and act for himself.27
A legal entity may be represented by an authorized officer or member, upon28 HLS 12RS-37 ORIGINAL
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presentation of adequate identification to the court, in any proceeding to which the1
jurisdiction of the court shall extend.2
B. The following persons may represent any party in any matter to which the3
jurisdiction of the court shall extend.4
(1) An attorney at law, duly qualified and licensed under the laws of5
Louisiana.6
(2) An enrolled agent who is duly qualified and licensed by the United States7
Department of the Treasury to represent taxpayers before all administrative levels8
of the Internal Revenue Service and who gives evidence of his qualifications9
satisfactory to the court by means of a written or oral examination given by the court.10
(3) A certified public accountant who is duly qualified and licensed under11
the laws of Louisiana and who gives evidence of his qualifications satisfactory to the12
court by means of a written or oral examination given by the court.13
(4) At the discretion of the court, an attorney at law, duly qualified and14
licensed or registered under the laws of another state or the District of Columbia.15
(5) At the discretion of the court, a certified public accountant who is duly16
qualified and licensed under the laws of another state or the District of Columbia and17
who gives evidence of his qualifications satisfactory to the court by means of a18
written or oral examination given by the court.19
§16.15. Power to administer oaths and issue subpoenas; contempt20
A. For purposes of enforcing or administering this Chapter, each judge or21
magistrate of the court shall have the power to administer oaths and take affidavits,22
to subpoena and require the attendance of witnesses and the production of books,23
papers, and documents pertaining to the matter under inquiry, to examine witnesses24
at any designated place of hearing, and to require the taking of depositions before25
any person competent to administer oaths, either within or without the state, upon26
notice to the interested party in like manner that depositions of witnesses are taken27
in civil actions in the district courts of the state. Any party to a matter pending28
before the court may summon witnesses or require the production of documents in29 HLS 12RS-37 ORIGINAL
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the same manner as witnesses are summoned or documents required to be produced1
in civil actions in the district courts of the state.2
B. In case of failure of any person to comply with any subpoena issued under3
authority of this Chapter, or the refusal of a witness to testify to any matter regarding4
which he may be lawfully interrogated, the judge of the district court of the parish5
in which such person resides, or the parish in which such person may be personally6
served, on application of the Tax Court or any judge or magistrate thereof, or upon7
motion by any party, shall compel obedience by ordering the issuance of an instanter8
subpoena, or other appropriate process for contempt, or a rule as in the case of9
disobedience of the requirements of a subpoena issued from the district court or a10
refusal to testify therein.11
§16.16. Ex parte consultations12
Unless required for the disposition of ex parte matters authorized by law, a13
presiding judge or magistrate shall not communicate, directly or indirectly, in14
connection with any issue of fact or law, with any party or his representative, or with15
any officer, employee, or agent engaged in the performance of investigative,16
prosecuting, or advocating functions, except upon notice and opportunity for all17
parties to participate.18
§16.17. Disqualification and withdrawal of judge or magistrate19
A. A judge or magistrate shall voluntarily recuse himself and withdraw from20
any proceeding in which he cannot accord a fair and impartial hearing or21
consideration or when required to by applicable rules governing judges in the state.22
B.(1) Any party may request the disqualification of a judge or magistrate by23
filing a motion to disqualify the judge supported by an affidavit, promptly upon24
learning of the basis for the disqualification, stating with particularity the grounds25
upon which it is claimed that a fair and impartial hearing cannot be accorded.26
(2) The issue shall be determined promptly by the chief judge or other judges27
of the court if the affidavit affects the chief judge.28 HLS 12RS-37 ORIGINAL
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(3) Upon the entry of an order of disqualification affecting a judge, the chief1
judge shall then conduct the hearing or assign another judge to conduct the hearing.2
Upon the entry of an order of disqualification affecting the chief judge, the other3
judges shall assign another judge. In the event of the disqualification of every judge4
of the court, the chief justice of the supreme court shall appoint a judge pro tempore5
to preside in place of the disqualified judge in that proceeding. A judge pro tempore6
shall possess the qualifications required of a judge of the Tax Court.7
(4) Upon the entry of an order of disqualification affecting the magistrate,8
the chief judge shall assign a magistrate pro tempore to conduct the hearing. A9
magistrate pro tempore shall possess the qualifications required of the magistrate of10
the small claims division.11
§16.18. Reserved12
§16.19. Fees and charges; collection and disposition13
Filing fees and other charges authorized by law and paid to the court,14
including the small claims division, shall be collected by the clerk. Such funds may15
be expended for expenses necessary in the operation of the court as appropriated.16
§16.20. Reserved17
§16.21. Judgments18
A. Each judge shall, in each case heard by him, or in each case submitted to19
him upon stipulation of agreement and fact, sign a written judgment, make a minute20
entry, and issue signed written reasons for the judgment which include a concise21
statement of the facts found by the court and the conclusions of law reached by the22
court.23
B. Each judgment of the court and written reasons for the judgment shall be24
published in the manner which the court deems most effective and practicable.25
C. A judgment shall be binding upon all parties. Except as provided in R.S.26
47:16.23 and this Section, the jurisdiction shall be final and definitive.27 HLS 12RS-37 ORIGINAL
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§16.22. Rehearing1
A. A judgment shall be subject to rehearing, reopening, or reconsideration2
by the court, within ten days from the date of its entry, based on any ground provided3
for such action in the provisions of the Code of Civil Procedure applicable to non-4
jury proceedings.5
B. The petition of a party for rehearing, reconsideration, or review, and the6
order of the court granting it, shall set forth the grounds which justify the action.7
Nothing in this Section shall prevent rehearing, reopening, or reconsideration of a8
matter by the court in accordance with other statutory provisions applicable to the9
court, or, at any time, on the ground of fraud practiced by the prevailing party or of10
procurement of the order by perjured testimony or fictitious evidence. On11
reconsideration, reopening, or rehearing, the matter may be heard by the court. The12
hearing shall be confined to those grounds upon which the reconsideration,13
reopening, or rehearing was ordered. If an application for rehearing is timely filed,14
the period within which judicial review under the applicable statute must be sought15
shall run from the final disposition of the application.16
C. For the convenience of the parties and the witnesses and in the interest of17
justice, the court upon petition for rehearing, reconsideration, or review of the venue18
for any review of the judgment, after contradictory hearing, may establish a different19
venue, if venue was determined pursuant to R.S. 47:16.9(B)(3), (5), or (6).20
§16.23. Judicial review of Tax Court judgment21
A. A final judgment or order of the court shall be subject to judicial review22
by the district court of the parish of proper venue pursuant to R.S. 47:16.9(B).23
Interlocutory, nonfinal, and nonappealable judgments and orders shall be reviewable24
as provided by the Code of Civil Procedure.25
B. Proceedings for review may be instituted by filing a petition in the district26
court of the parish of the venue of the Tax Court within thirty calendar days after27
mailing notice of the judgment. If a rehearing is requested, the request shall be made28 HLS 12RS-37 ORIGINAL
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within thirty calendar days after mailing notice of the denial of the rehearing request1
or the notice of the judgment.2
C. A party seeking judicial review of the judgment of the Tax Court shall3
provide bond as provided by law, except as specifically exempted by law or unless4
the party is a taxpayer seeking a refund of taxes paid and no additional amount has5
been found due.6
D. When the district judge has ordered a review, a copy of the order and7
petition shall be mailed to the clerk of the Tax Court and to each party or counsel of8
record. The order shall command the clerk to send up, within twenty days from the9
date thereof, the original transcript of the record, together with all exhibits and10
evidence attached.11
E. If, before the date set for hearing, application is made to the court for12
leave to present additional evidence, and it is shown to the satisfaction of the court13
that the additional evidence is material and that there were good reasons for failure14
to present it in the proceeding before the Tax Court, the court may order that the15
additional evidence be taken before the Tax Court upon conditions determined by the16
court. The Tax Court may modify its findings and judgment by reason of the17
additional evidence and shall file that evidence and any modifications, new findings,18
or decisions with the reviewing court.19
F. The review shall be conducted by the reviewing court without a jury and20
shall be confined to the record. In cases of alleged irregularities in procedure before21
the Tax Court, not shown in the record, proof thereon may be taken in the court. The22
reviewing court, upon request, may hear oral argument and receive written briefs.23
G. The reviewing court may affirm, amend, modify, or remand the judgment24
of the Tax Court or remand the matter for further proceedings. The reviewing court25
may reverse or modify the judgment of the Tax Court if the action of the Tax Court26
is clearly erroneous as determined by the reviewing court. The reviewing court shall27
make its own determination and conclusions of fact based upon its own evaluation28
of the record reviewed in its entirety. Where the Tax Court has the opportunity to29 HLS 12RS-37 ORIGINAL
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judge the credibility of witnesses by first-hand observation of demeanor on the1
witness stand and the reviewing court does not, due regard shall be given to the Tax2
Court's determination of credibility of witnesses.3
§16.24. Notification of right to file petition4
In cases within the jurisdiction of the Tax Court, at the same time that notice5
of the assessment, determination, or order of the secretary, or other collector, is given6
to the taxpayer, the secretary or other collector, as the case may be, shall in writing7
also notify the taxpayer of his right to appeal to the Tax Court or the small claims8
division.9
§16.25. Annual report10
The chief judge of the Tax Court shall annually submit a written report to the11
governor, the legislature, and the supreme court. The report shall contain12
information and statistics for the previous fiscal year concerning the operation of the13
court and its small claims division. The report may also contain recommendations14
by the chief judge regarding the clarification or revision of law, rules, and15
regulations relating to taxation, or the practice and procedure before the court or its16
small claims division.17
§16.26. Rules18
In all other matters regarding the conduct of its hearings, the court may19
prescribe and promulgate rules not inconsistent with law or this Chapter. The rules20
shall be binding upon parties litigant in any cause over which the jurisdiction of the21
Tax Court extends. All rules of the court shall be adopted in accordance with the22
Administrative Procedure Act with legislative review solely by the House Committee23
on Ways and Means and the Senate Committee on Revenue and Fiscal Affairs.24
PART II. SMALL CLAIMS DIVISION25
§16.31. Tax Court small claims division established; jurisdiction; magistrate26
There shall be a division of the Tax Court known as the small claims27
division, which may be referred to in this part as the "division".28 HLS 12RS-37 ORIGINAL
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§16.32. Magistrate1
A. A magistrate shall preside as judge of the small claims division. The2
magistrate shall be a citizen of the state and have been admitted to the practice of law3
in this state. The magistrate shall be appointed by the judges of the Tax Court for a4
term of six years, with the initial appointment serving until January 1, 2018. Any5
vacancy in the office of magistrate shall be filled for the remainder of the term by the6
judges of the Tax Court.7
B. The magistrate shall be an unclassified full-time employee of the court8
and shall be prohibited from holding any other public office or employment. The9
magistrate shall be subject to the direct supervision of the judges and may be10
removed for cause.11
C. The salary of the magistrate shall be determined by the chief judge of the12
court based on the salary range of administrative law judge classifications13
established by the Department of State Civil Service.14
§16.33. Venue15
Venue of the small claims division shall be as provided for the Tax Court in16
R.S. 47:16.10.17
§16.34. Election to proceed in small claims division18
A taxpayer may elect to proceed in the division instead of the Tax Court. By19
filing his petition in the division, the taxpayer may not thereafter revoke the election20
and shall not have any further right to appeal or bring suit. If the taxpayer files a21
petition with the Tax Court, he may not thereafter proceed in the division.22
§16.35. Instituting proceedings in small claims division23
A taxpayer shall commence a proceeding in the division by filing a petition24
with the clerk of the Tax Court, in the form prescribed by the rules of the court,25
which shall state the nature of the taxpayer's claim, including the basis of jurisdiction26
and venue. The petition shall be filed within the applicable period set forth in law.27 HLS 12RS-37 ORIGINAL
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§16.36. Procedure in small claims division1
Upon the filing of a petition, the clerk shall notify each concerned taxing2
authority. Each such authority shall be deemed a party to the proceeding and at the3
hearing on the petition may appear in opposition thereto. Once a petition is filed, the4
division shall have exclusive jurisdiction of the case. If a taxing authority party has5
filed with the Tax Court either before or afterward, the authority must, within thirty6
days after the date of notice of filing the taxpayer's petition, file with the division a7
petition stating the grounds for the suit. The filing of the petition by the authority8
shall constitute a withdrawal of the authority's suit in the Tax Court. The two9
petitions shall be heard and determined together by the division.10
§16.37. Dismissal of proceeding11
At any time prior to entry of a decision, a taxpayer may request a dismissal12
of the proceeding by notifying the clerk in writing, but the dismissal shall be with13
prejudice, shall not have the effect of revoking the election specified in R.S.14
47:16.34, and shall not affect the petition, if any, filed by the taxing authority15
pursuant to R.S. 47:16.36.16
§16.38. Hearing; evidence; appearance17
All testimony shall be given under oath; however, the hearing shall be18
informal and the magistrate may hear testimony and receive evidence as he deems19
necessary for a just and equitable determination of the matter. A party may appear20
on his own behalf or may be represented or accompanied as permitted in the Tax21
Court.22
§16.39. Decision; rendering; effect23
A. A decision shall be rendered within thirty days after the hearing is held24
and shall be based on law and the Tax Court's interpretation of law. The decision25
shall be a minute entry in the docket of the division, which shall include an26
explanation of the basis of the decision. The decision shall be binding upon all27
parties and may include orders to proper officers of taxing authorities to correct,28 HLS 12RS-37 ORIGINAL
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modify, or cancel an assessment, pay or allow a refund, or take such other action as1
may be necessary to effectuate the decision.2
B. The decision shall not be considered a precedent nor be given any force3
or effect in any other matter, hearing, or proceeding.4
PART III. CLAIMS AGAINST THE STATE5
§16.51. Authority of Tax Court to receive and consider claims against the state6
Any person having a claim against the state for taxes under the jurisdiction7
of the Tax Court which were erroneously paid into the state treasury, may present8
such claim to the court, in such form and together with proof as the court may9
require by rule or regulation. The court shall consider the justice, merits, and10
correctness of each claim presented to it and shall officially pass judgment on the11
claim.12
§16.52. Authority to conduct investigations13
The Tax Court is authorized to examine and investigate as it may deem14
necessary to determine the correctness of any claim presented. For that purpose, the15
court is authorized to perform all of the following activities:16
(1) Employ any expert accountant or clerical assistants that may be17
necessary.18
(2) Appoint an agent to conduct any investigation deemed necessary by the19
court to discover facts in connection with any claim.20
(3) To require a claimant to present for the court's inspection all books,21
papers, documents, receipts, or another type of document or file that may have a22
bearing upon the true facts in connection with any claim presented. The burden of23
proof shall rest with the person presenting a claim against the state for any purpose24
whatsoever.25
(4) To call upon any department or official of any state agency or any other26
citizen to make available to the court any and all information, documents, receipts,27
and papers that will aid in discovering the correctness and justice of any demand or28
claim against the state.29 HLS 12RS-37 ORIGINAL
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§16.53. Satisfaction of claims1
A. Except as provided in Subsection B of this Section, claims against the2
state which have been approved by the Tax Court shall be payable from monies3
appropriated to the Tax Court for the satisfaction of claims.4
B. With the consent of the parties involved, final rulings or judgments of the5
court concerning the overpayment of severance taxes may be additionally satisfied6
as provided in R.S. 47:1621.1.7
§16.54. No appeal from action of Tax Court8
An action of the Tax Court rejecting or refusing to approve any claim under9
this Part may not be appealed to the courts; however, nothing contained in this Part10
shall deny a claimant whose claim has been rejected by the court the right to sue on11
the claim in a court of proper jurisdiction.12
* * *13
§1401. Creation of board of tax appeals Board of Tax Appeals14
In order to provide a board that will act as an appeal board to hear and decide,15
at a minimum expense to the taxpayer, questions of law and fact arising from certain16
disputes or controversies between a taxpayer and the collector of revenue of the state17
of Louisiana in the enforcement of any tax, excise, license, permit, or any other tax18
law administered by the collector not subject to the jurisdiction of the Tax Court, the19
Board of Tax Appeals, hereinafter referred to as the board, is created as an20
independent agency in the executive branch of state government, and for the21
purposes of this Chapter.22
* * *23
§1407. Jurisdiction of the board 24
The jurisdiction of the board shall extend to the following: 25
(1) All matters relating to appeals for the redetermination of assessments, or26
for the determination of overpayments under R.S. 51:1301 et seq., as provided in27
R.S. 47:1431 through R.S. 47:1438.28
* * *29 HLS 12RS-37 ORIGINAL
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(4) All matters relating to claims against the state that are not within the1
jurisdiction of the Tax Court, as provided in R.S. 47:1481 through R.S. 47:1486.2
* * *3
§1431. Taxpayer's petition4
Whenever a taxpayer is aggrieved by an assessment made by the collector,5
or by the collector's Louisiana Tax Free Shopping Commission action or failure to6
act on a claim for refund or credit of an overpayment, such taxpayer may appeal to7
the board for a redetermination of the assessment or a determination of the alleged8
overpayment, by filing a petition with the board within the respective periods set9
forth in R.S. 47:1565, R.S. 47:1566, and R.S. 47:1625.10
§1432. Notice; hearing; decision 11
In each proceeding for the redetermination of an assessment or for the12
determination of an overpayment notice and opportunity to be heard shall be given13
to the taxpayer and the collector and a decision or judgment shall be made as quickly14
as practicable.15
* * *16
§1437. Effect of final judgment17
When the decision or judgment of the board which has become final contains18
a finding that the taxpayer is liable for the payment of an amount of tax, interest and19
penalty, such amount shall be paid by the taxpayer upon notice and demand from the20
collector, and shall be collectible by distraint and sale, as provided in R.S. 47:157021
through 47:1573.22
When the decision or judgment of the board which has become final contains23
a finding that the taxpayer is entitled to receive a refund or credit of an overpayment,24
the collector shall promptly enter the credit or make the refund, as the case may be.25
* * *26
§1481. Authority of board to receive and consider claims against the state27
Except as provided in R.S. 47:16.51, Any any person who has a claim against28
the state of Louisiana for money erroneously paid into the state treasury, or for any29 HLS 12RS-37 ORIGINAL
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other claim, may present such claim to the board of tax appeals Board of Tax1
Appeals, in such form and together with such proofs as the board of tax appeals may2
require by its rules and regulations. The board shall duly examine into the justice,3
merits, and correctness of each such claim presented to it, and shall officially pass4
thereon.5
* * *6
§1508.1. Unauthorized disclosure of information 7
* * *8
B. Nothing contained in this Section shall be construed to prevent such9
persons from disclosing a return of a taxpayer or the records of the secretary as10
authorized by law in any Tax Court or judicial proceeding in which the state or any11
political subdivision thereof is a party.12
* * *13
§1561. Alternative remedies for the collection of taxes 14
A. In addition to following any of the special remedies provided in the15
various chapters of this Subtitle, the collector may, in his discretion, proceed to16
enforce the collection of any taxes due under this Subtitle by means of any of the17
following alternative remedies or procedures: 18
(1) Assessment and distraint, as provided in R.S. 47:1562 through 47:1573.19
(2) Summary court proceeding, as provided in R.S. 47:1574.20
(3) Ordinary suit under the provisions of the general laws regulating actions21
for the enforcement of obligations.22
B. The collector may choose which of these procedures he will shall pursue23
in each case, and the counter-remedies and delays to which the taxpayer will shall24
be entitled will shall be only those which are not inconsistent with the proceeding25
initiated by the collector, provided that in every case the taxpayer shall be entitled26
to proceed under R.S. 47:1576 except (a) after he has filed a petition with the board27
of tax appeals Tax Court or its small claims division, for a redetermination of the28
assessment, or (b) when an assessment for the tax in question has become final or (c)29 HLS 12RS-37 ORIGINAL
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when a suit involving the same tax obligation is pending against him; and provided1
further, that the fact that the collector has initiated proceedings under the assessment2
and distraint procedure will shall not preclude him from thereafter proceeding by3
summary or ordinary court proceedings for the enforcement of the same tax4
obligation.5
* * *6
§1565. Notice of assessment and right to appeal7
A. Having assessed the amount determined to be due, the secretary shall8
send a notice by certified mail to the taxpayer against whom the assessment is9
imposed at the address given in the last report filed by said taxpayer, or to any10
address obtainable from any private entity which will provide such address free of11
charge or from any federal, state, or local government entity, including but not12
limited to the United States Postal Service or from United States Postal Service13
certified software. If no report has been timely filed, the secretary shall send a notice14
by certified mail to the taxpayer against whom the assessment is imposed at any15
address obtainable from any private entity which will provide such address free of16
charge or from any federal, state, or local government entity, including but not17
limited to the United States Postal Service or from United States Postal Service18
certified software. This notice shall inform the taxpayer of the assessment and that19
he has sixty calendar days from the date of the notice to either pay the amount of the20
assessment or to appeal to the Board of Tax Appeals Tax Court or its small claims21
division, for a redetermination of the assessment. All such appeals shall be made in22
accordance with the provisions of Chapter 17, Subtitle II Chapter 3, Subtitle I of this23
Title.24
B. If the taxpayer has not filed an appeal with the Board of Tax Appeals Tax25
Court or its small claims division, within the sixty day sixty-day period, the26
assessment shall be final and shall be collectible by distraint and sale as hereinafter27
provided. If an appeal for a redetermination of the assessment has been filed, the28
assessment shall not be collectible by distraint and sale until such time as the29 HLS 12RS-37 ORIGINAL
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assessment has been redetermined or affirmed by the Board of Tax Appeals Tax1
Court or its small claims division, or the court which last reviews the matter.2
C.(1) No assessment made by the secretary shall be final if it is determined3
that the assessment was based on an error of fact or of law. An "error of fact" for4
this purpose means facts material to the assessment assumed by the secretary at the5
time of the assessment to be true but which subsequently are determined by the6
secretary to be false. "Error of law" for this purpose means that in making the7
assessment the secretary applied the law contrary to the construction followed by the8
secretary in making other assessments.9
(2) The determination of an error of fact or of law under this Subsection shall10
be solely that of the secretary, and no action against the secretary with respect to the11
determination shall be brought in any court, nor shall any appeal relating thereto be12
brought before the board of tax appeals Tax Court or its small claims division, and13
no court shall have jurisdiction of any such action nor the board of tax appeals Tax14
Court or its small claims division of any such appeal, it being the intent of this15
Subsection only to permit the secretary to correct manifest errors of fact or in the16
application of the law made by the secretary in making the assessment; however, all17
reductions of assessments based on such errors, except estimated assessments made18
due to the failure of the taxpayer to file a proper tax return, must be approved and19
signed by the secretary, and the assistant secretary or the deputy assistant secretary20
of the office of legal affairs of the Department of Revenue, and shall then be21
approved by the board of tax appeals Tax Court or its small claims division, and22
signed by the chairman a judge or magistrate thereof. Estimated assessments made23
due to the failure of the taxpayer to file a proper tax return may be corrected by the24
acceptance of the proper tax return and must be approved by the secretary or his25
designee.26
(3) The remedies of a taxpayer aggrieved by any action of the secretary are27
by appeal to the board of tax appeals Tax Court or its small claims division, or by28 HLS 12RS-37 ORIGINAL
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payment of the disputed tax under protest and suit to recover as provided in this1
Subtitle.2
* * *3
§1566. Assessment and notice when tax is in jeopardy4
* * *5
C. The taxpayer against whom the assessment lies can stay distraint of his6
property, or sale of his property already distrained, as the case may be, only by the7
immediate payment of the assessment or by posting with the collector a surety bond8
for twice the amount of such assessment, or of a lower amount acceptable to the9
collector, with such sureties as the collector deems necessary. The taxpayer shall10
have sixty calendar days from the date of payment, or the date of posting bond, to11
appeal to the board of tax appeals Tax Court or its small claims division in the12
manner set out in Chapter 17, Subtitle II Chapter 3, Subtitle I of this Title for a13
redetermination of the assessment. During this period, the collector shall hold any14
payment made in an escrow account. If the taxpayer does not appeal, the collector15
shall immediately credit such payment to tax collections or proceed to collect from16
sureties, if any were given. In the event of an appeal, such payment or demand for17
payment from sureties given shall be held in abeyance pending the redetermination18
or affirmation of the assessment by the board of tax appeals Tax Court or its small19
claims division or the court which last reviews the matter. Final payment, or20
collection from sureties, will be for the amount of the affirmed or redetermined21
assessment.22
§1567. Assessment and claims in bankruptcy and receivership 23
Upon the adjudication of bankruptcy of any taxpayer in any bankruptcy24
proceeding, or the appointment of a receiver for any taxpayer in a receivership25
proceeding, before any court of this state or of the United States, the collector may26
immediately make a determination from any available information or by estimate or27
otherwise, of the amount of tax, penalty, and interest the taxpayer is liable to pay28
under any chapter Chapter of this title Title, and immediately assess said amount,29 HLS 12RS-37 ORIGINAL
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and by a writing to be retained as a part of his official records indicate that such1
assessment has been made. Such assessment may be made whenever a tax becomes2
due under the provisions of this Sub-title Subtitle, regardless of whether it is then3
payable or not. Claims for such assessments, and additional interest and attorney's4
attorney fees thereon, shall be presented for adjudication in accordance with law, to5
the court before which the bankruptcy or receivership proceeding is pending despite6
the pendency of delays before assessment provided in R.S. 47:1562 through 47:15657
1565, or the pendency of an appeal to the board of tax appeals Tax Court or its small8
claims division or the courts for a redetermination. Provided that no petition for the9
redetermination of an assessment shall be filed with the board of tax appeals Tax10
Court or its small claims division after an adjudication of bankruptcy or the11
appointment of a receiver, unless the petition is accompanied by a certified copy of12
an order of the court before which the bankruptcy or receivership proceedings is13
pending, authorizing the trustee or receiver to prosecute such appeal.14
* * *15
§1580. Suspension and interruption of prescription16
A. The prescription running against any state tax, license, excise, interest,17
penalty, or other charge shall be suspended by any of the following:18
* * *19
(3) The filing of any pleading, either by the secretary or by a taxpayer, with20
the Board of Tax Appeals, the Tax Court, or any state or federal court.21
* * *22
§1621. Refunds of overpayments authorized 23
* * *24
F. This Section shall not be construed to authorize any refund of tax overpaid25
through a mistake of law arising from the misinterpretation by the secretary of the26
provisions of any law or of the rules and regulations promulgated thereunder. In the27
event a taxpayer believes that the secretary has misinterpreted the law or28
promulgated rules and regulations contrary therewith, his remedy is by payment29 HLS 12RS-37 ORIGINAL
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under protest and suit to recover, or by appeal to the board of tax appeals Tax Court1
or its small claims division in instances where such appeals lie.2
* * * 3
§1621.1. Satisfaction of rulings or judgments of the Board of Tax Appeals Tax4
Court or its small claims division5
A. A final ruling or judgment of the Board of Tax Appeals Tax Court or its6
small claims division concerning the overpayment of severance taxes, issued7
pursuant to Part 5 of Chapter 17 of Subtitle II Part III of Chapter 3 of Subtitle I of8
Title 47 of the Louisiana Revised Statutes of 1950 may be applied, with the consent9
of the parties involved, as a credit against any state tax liability of the taxpayer for10
whom the judgment or ruling was rendered. Such credit may be applied to the11
income tax, corporate franchise tax, or any other state tax liability of the taxpayer.12
* * *13
§1625. Appeals from the collector's disallowance of refund claim 14
A. If the collector fails to act on a properly filed claim for refund or credit15
within one year from the date received by him or if the collector denies the claim in16
whole or in part, the taxpayer claiming such refund or credit may appeal to the board17
of tax appeals Board of Tax Appeals or the Tax Court or its small claims division,18
as provided by law for a hearing on the claim filed. No appeal may be filed before19
the expiration of one year from the date of filing such claim unless the collector20
renders a decision thereon within that time, nor after the expiration of sixty days21
from the date of mailing by registered mail by the collector to the taxpayer of a22
notice of the disallowance of the part of the claim to which such appeal relates.23
B. Any consideration, reconsideration, or action by the collector with respect24
to such claim following the mailing of a notice by registered mail of disallowance25
shall not operate to extend the period within which an appeal may be taken.26
C. In answering any such appeal, the collector is authorized to assert a27
demand for any tax and additions thereto that he may deem is due for the period28
involved in the claim for refund or credit, and the board of tax appeals Board of Tax29 HLS 12RS-37 ORIGINAL
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Appeals or the Tax Court or its small claims division shall have jurisdiction to1
determine the correct amount of tax for the period in controversy and to render2
judgment ordering the refunding or crediting or any overpayment or the payment of3
any additional tax, interest, and penalty found to be due.4
§1626. Board's finding Finding of overpayment upon appeal from assessment 5
Whenever the board of tax appeals Board of Tax Appeals or the Tax Court6
or its small claims division, pursuant to a hearing of an appeal from an assessment7
of the collector in accordance with R.S. 47:1564, 47:1566, or 47:1567, finds that8
there is no tax due and further finds that the taxpayer has made a refundable9
overpayment of the tax for the period for which the collector asserted the claim for10
additional tax, the board, court, or division shall have jurisdiction to determine the11
amount of such overpayment, and order that such amount be refunded or credited to12
the taxpayer; provided, that the board, court, or division shall order no such refund13
or credit unless, as part of its decision, it determines that the petition of appeal in14
which the refund or credit was requested was filed within the period set out in R.S.15
47:1623 or that a claim for the refund or credit had been filed with the collector16
within that period.17
§1627. Limitation on right of refund when petition is filed with board of tax appeals18
Whenever a taxpayer has timely filed a petition with the board of tax appeals19
Board of Tax Appeals or Tax Court or its small claims division pursuant to the20
provisions of R.S. 47:1565, 47:1566, and 47:1567 no credit or refund, in respect of21
the tax for the taxable period involved in the proceedings before the board, court, or22
division shall be allowed or made except: 23
(1) As to overpayment determined by a decision of the board , court, or24
division which has become final; and 25
(2) As to any amount collected in excess of an amount computed in26
accordance with the decision of the board, court, or division which has become final.27
* * *28 HLS 12RS-37 ORIGINAL
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§1688. Suspension of dealer's permit 1
Whenever the collector of revenue determines that a dealer holding a permit2
under R.S. 47:1683 has violated any of the provisions of this Part, he shall suspend3
the permit of such dealer for a period of not less than six months nor more than one4
year; provided that any dealer aggrieved by such action on the part of the collector5
may appeal suspensively to the board of tax appeals Board of Tax Appeals or the6
Tax Court, as provided by law.7
§1689. Forfeiture of refunds 8
Any person who uses gasoline colored in accordance with R.S. 47:1684 in9
any vehicle or engine other than any commercial fishing boat, any vehicle used by10
a licensed commercial fisherman in the administration of business associated with11
commercial fishing, any boat used to transport children to or from public or12
parochial schools, any farm tractor or any farm machinery used in the actual tilling13
of the soil and production of crops, or any stationary motor used for agricultural14
purposes, or has in his possession refund gasoline which has not been colored, shall15
be subject to the following civil penalty: any claims for refund of gasoline taxes by16
such person pending with the secretary of the Department of Revenue at the time17
such violation is discovered shall not be paid; and any claims for refund of such18
taxes with respect to gasoline consumed during a period of twelve months following19
discovery of the violation shall not be paid. Whenever the secretary determines that20
this penalty is applicable, any person aggrieved by such finding shall have a right to21
appeal to the board of tax appeals Board of Tax Appeals or Tax Court or its small22
claims division, as provided by law.23
Section 4. R.S. 49:967(A) and 992(D)(1) are hereby amended and reenacted and24
R.S. 49:992(D)(10) is hereby enacted to read as follows:25
§967. Exemptions from provisions of Chapter26
A. Chapter 13 of Title 49 of the Louisiana Revised Statutes of 1950 shall not27
be applicable to the Board of Tax Appeals, the Tax Court, the Department of28 HLS 12RS-37 ORIGINAL
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Revenue, with the exception of the Louisiana Tax Commission that shall continue1
to be governed by this Chapter in its entirety, unless otherwise specifically provided2
by law, and the administrator of the Louisiana Employment Security Law; however,3
the provisions of R.S. 49:951(2), (4), (5), (6), and (7), 952, 953, 954, 954.1, 968, 969,4
and 970 shall be applicable to such board, court, department, and administrator.5
* * *6
§992. Applicability; exemptions7
* * *8
D.(1) Except as provided in Paragraphs (2) through (9) (10) of this9
Subsection, the provisions of this Chapter shall apply to any board, commission,10
department, or agency of the executive branch of state government.11
* * *12
(10) The Tax Court and its small claims division in the office of the governor13
shall be exempt from this Chapter.14
* * *15
Section 5. All proceedings pending before the Board of Tax Appeals on December16
31, 2012, within the jurisdiction of the Tax Court shall be transferred to the Tax Court. All17
such proceedings initiated by a taxpayer that are within the jurisdiction of the small claims18
division shall be assigned to the division at the election of the taxpayer. Once transferred19
and assigned, the proceedings shall be subject to the applicable provisions of Chapter 3 of20
Subtitle I of Title 47 of the Louisiana Revised Statutes of 1950.21
Section 6.(A) The Tax Court created by this Act shall exist on and after July 1, 2012,22
after which date each judge may take any action that is necessary to enable him properly to23
exercise, after January 1, 2013, the duties, functions, and powers of the Tax Court.24
(B) The small claims division of the Tax Court created by this Act shall exist on and25
after July 1, 2012, after which date the magistrate may take any action that is necessary to26
enable him properly to exercise, after January 1, 2013, the duties, functions, and powers of27
the small claims division of the Tax Court.28 HLS 12RS-37 ORIGINAL
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Section 7.(A) The creation of the Tax Court and the small claims division of the Tax1
Court shall not affect any proceeding, prosecution, action, suit, or appeal commenced before2
January 1, 2013, in any court of record.3
(B) However, any proceeding pending before a district court on December 31, 2012,4
that is within the jurisdiction of the Tax Court may be transferred to the Tax Court. All such5
proceedings initiated by a taxpayer that is within the jurisdiction of the small claims division6
shall be assigned to the division at the election of the taxpayer. Once transferred and7
assigned, the proceedings shall be subject to the applicable provisions of Chapter 3 of8
Subtitle I of Title 47 of the Louisiana Revised Statutes of 1950.9
Section 8. This Act shall become effective on July 1, 2012; if vetoed by the governor10
and subsequently approved by the legislature, this Act shall become effective on July 1,11
2012, or on the day following such approval by the legislature, whichever is later, if and only12
if House Bill No. _____ of the 2012 Regular Session of the Legislature is enacted into law.13
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)]
LeBas HB No. 376
Abstract: Establishes a Tax Court within the office of the governor.
Proposed law creates a Tax Court within the office of the governor to provide a forum where
parties may resolve disputes arising under certain state and local tax laws. The court is
established to foster uniformity and consistency in the interpretation and application of state
and local tax law. The court is domiciled in East Baton Rouge Parish, composed of at least
two judges, and may employ a magistrate, clerk of court, and other employees.
Proposed law provides for the composition, organization, procedures, jurisdiction, and
operation of the court as follows:
JUDGES
Qualifications for judges include the ability to practice law in La., expertise in state or local
tax law, and designation as a Certified Tax Specialist by the La. Board of Legal
Specialization of the La. State Bar Association.
Judges are selected through appointment by the supreme court from a list of two or three
nominees for each vacant position. Nominees are submitted to the supreme court by a
nominating committee comprised of representatives of the following:
(1)One representative of La. Association of Business and Industry. HLS 12RS-37 ORIGINAL
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(2)One representative of the Society of La. CPA.
(3)One representative of the section on Taxation of the La. State Bar Association
selected in consultation with the National Bar Association 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 Association, the Police Jury
Association of La., or the La. School Boards Association.
(5)One representative of the secretary of La. Dept. of Revenue (hereinafter LDR).
Requirements are established for the operation of the nominating committee and the review
of nominees by the supreme court, as well as the procedure for the filling of vacancies in
judges positions.
Of the initial appointments, one judge shall serve until Jan. 1, 2017, and one shall serve until
Jan. 1, 2018, as designated by the supreme court. Thereafter, judges serve a six-year term.
Each judge is a full-time unclassified employee of the court and is prohibited from engaging
in the practice of law or holding any other public office or employment. Judges shall
receive the same compensation and be subject to the same mandatory retirement age as
district judges. The chief judge shall be designated by the supreme court and shall be
responsible for administration of the court.
CLERK OF COURT, MAGISTRATE AND OTHER STAFF
The Tax Court shall have a clerk of court who shall be the custodian of the docket and
records of all proceedings of the court, including the small claims division. The duties and
authority of the clerk and staff are provided for, and may include the administration of oaths,
taking of depositions, and the issuance of subpoenas.
The small claims division shall employ a magistrate as a full-time unclassified employee of
the court. Qualifications for a magistrate include La. citizenship and admission to practice
law in La. The judges of the Tax Court shall appoint the magistrate for a term of six years,
with the initial appointment serving until Jan. 1, 2017. The magistrate is subject to the direct
supervision of the judges of the Tax Court. The magistrate shall not hold any other public
office or employment. 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.
The clerk, magistrate, and other employees are prohibited from acting as an attorney or
accountant in the matter of any tax or fee within the jurisdiction of the court. The clerk is
required to provide a $10,000 surety bond.
LOCATION
The Tax Court, its small claims division, and the clerk of the court shall be located in East
Baton Rouge Parish, in offices provided by the state. The governing authority of each
parish, except East Baton Rouge, upon request of a judge or magistrate, shall provide room
within the courthouse or a neutral site at the parish seat when hearings may be held within
that parish.
JURISDICTION
The jurisdiction of the court and its small claims division includes:
(1)A question of law or fact arising under La. laws governing taxes administered by
LDR (except as otherwise provided by proposed law); HLS 12RS-37 ORIGINAL
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(2)A question of law or fact arising under La. laws for any local sales and use tax,
occupational license tax, hotel or motel occupancy tax, or automobile rental tax.
(3)A question of law or fact arising from any state or local fee administered by LDR,
excluding fees for alcoholic beverage and tobacco permits and charitable gaming
fees.
(4)A question of law or fact arising from any tax on the sale, lease, rental, or use of a
motor vehicle, as well as vehicle registration license fees or taxes.
(5)A matter transferred by a district court to the Tax Court.
(6)An action by a taxpayer or collector seeking judgment declaring an administrative
rule of the LDR contrary to or inconsistent with law.
The small claims division has specific jurisdiction when the principle amount in dispute is
less than $5,000. Additional provisions govern the circumstances whereby a taxpayer may
elect to proceed in the division instead of the Tax Court.
The jurisdiction of the court shall not extend to disputes concerning:
(1)Ad valorem taxes within the jurisdiction of the La. Tax Commission or other
property taxes, insurance premium taxes, taxes levied pursuant to state gaming law,
or the underpayment of severance taxes.
(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 pursuant to law.
(4)Any criminal matter.
(5)Any claim for damages or other action in tort.
(6)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.
VENUE
The venue for Tax Court proceedings shall be as follows:
(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.
(3)Proceedings against more than one local taxing authority or against the state and one
or more local taxing authorities 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.
JUDICIAL REVIEW
The venue for judicial review of Tax Court judgments: HLS 12RS-37 ORIGINAL
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(1)For a proceeding against the state or proceedings against the state and one or more
local taxing authorities all located in East Baton Rouge Parish, venue shall be the
19th JDC.
(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 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.
(4)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.
Conditions and procedures are established for rehearings and judicial review by the district
courts. This includes instances involving the presentation of additional evidence and certain
additional reviews and findings by the court, including modification of original findings and
judgments. The reviewing court may affirm, amend, modify, or remand the judgment of the
Tax Court.
OPERATION OF THE COURT
Except as otherwise specifically provided in proposed law, proceedings in the Tax Court,
including but not limited to discovery, shall be governed first by the administrative
provisions of Title 47 of the La. Revised Statutes of 1950, then by the Code of Civil
Procedure to the extent that those provisions do not conflict with the relevant provisions of
Title 47, and by the administrative provisions of Title 47 of the La. Revised Statutes of 1950
when in conflict with the Code of Civil Procedure. Except as otherwise specifically
provided by law, evidence in the Tax Court is governed by the provisions of the Code of
Evidence applicable to non-jury trials.
Provisions of present law, relative to expedited procedures for actions by or on behalf of the
state for the determination or collection of any tax, excise, license, interest, penalty, or
attorney fees, shall not apply to the Tax Court.
Procedures are established regarding the general operations of the court, including policies
governing the issuance of subpoenas, deposits with the court, and communications between
judges, magistrates, and other parties. The Tax Court is required to develop forms and other
information to be used by parties utilizing the court.
Conditions and procedures are established regarding recusal and disqualification of judges
and magistrates.
For the purpose of determination of the correctness of claims presented, the Tax Court is
authorized to conduct examinations and investigations as it may deem necessary. For this
purpose, the Tax Court is authorized to employ experts, require the production of books,
documents and other files, and to request the assistance of state agencies.
Tax Court judgments are required to be in written form and accompanied by signed written
reasons for judgment. Judgments are binding upon all parties and are final and definitive,
except as otherwise provided by proposed law. Decisions of the small claims division shall
be binding upon all parties and may include orders to the 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; however, a decision shall not be considered
a precedent nor be given any force or effect in any other matter, hearing, or proceeding.
HLS 12RS-37 ORIGINAL
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Conditions and procedures are established for the payment of claims granted by the Tax
Court.
The chief judge is required to annually submit a written report to the governor, the
legislature, and the Supreme Court. The report 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 revision of
law, rules, and regulations relating to taxation or the practice and procedure before the court
or its small claims division.
The Tax Court is exempted from general provisions of the Administrative Procedures Act,
except for the rulemaking process. The court is authorized to establish rules and procedures
necessary for operation of the court.
The Tax Court is exempted from the provisions of present law regarding the division of
administrative law.
Repeals present law Board of Tax Appeals (hereinafter BTA) jurisdiction over all matters
relating to appeals for the redetermination of assessments by LDR or for the determination
of overpayments and all matters relating to claims against the state.
Requires that all proceedings pending before BTA on Dec. 31, 2012, which claims are within
the jurisdiction of the Tax Court, be transferred to the Tax Court. The creation of the Tax
Court and the small claims division shall not affect any proceeding, prosecution, action, suit,
or appeal commenced before Jan. 1, 2013, in any court of record; however, any proceeding
pending before a district court on Dec. 31, 2012, may be transferred to the Tax Court if the
matter is within the jurisdiction of the Tax Court.
The Tax Court and its small claims division shall exist on and after July 1, 2012, and the
judges and magistrate may be appointed and take any actions necessary to enable the proper
function of the court after Jan. 1, 2013.
Effective July 1, 2012, if and only if HB No.___ of the 2012 R.S. is enacted into law.
(Amends R.S. 26:354(I), R.S. 36:458(F), R.S. 47:15(14), 1401, 1407(1) 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, and R.S. 49:967(A) and 992(D)(1); Adds R.S. 36:4(B)(1)(ff),
R.S. 47:16.1-16.26, 16.31-16.39 and 16.51-16.54, and R.S. 49:992(D)(10))