Louisiana House Bill HB585 Latest Draft

                            HLS 13RS-1092	ORIGINAL
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Regular Session, 2013
HOUSE BILL NO. 585
BY REPRESENTATIVE THIERRY
Prefiled pursuant to Article III, Section 2(A)(4)(b)(i) of the Constitution of Louisiana.
TAX:  Establishes a Tax Court for adjudication of tax matters
AN ACT1
To amend and reenact R.S. 13:312(1)(a), R.S. 26:354(I), 492(A), R.S. 36:458(F), R.S.2
39:51.1(A)(1)(b), R.S. 47:15(14), 114(F)(3), 295(C), 303(B)(5)(d), 303.1(G),3
305.14(C), 305.18(C), 305.20(E), 305.53(B)(2), 1508.1(B), 1520(B), 1561, 1565(A)4
and (B), 1566(C), 1567, 1578(B)(2), (3) and (4)(a), 1580(A)(3), 1603(A), 1621(F),5
1625 through 1627, 1688, 1689, to enact R.S. 13:312(B), 47:16.1 through 16.26 and6
16.31 through 16.34, and to repeal R.S. 36:4(B)(1)(p), R.S. 47:1401 through 1416,7
1431 through 1438, 1451, 1471 and 1481 through 1486, to create the Tax Court, to8
provide for compensation, organization, procedures, jurisdiction, operation of the9
court; to provide for implementation; to abolish the Board of Tax Appeals; to10
provide for an effective date; and to provide for related matters.11
Be it enacted by the Legislature of Louisiana:12
Section 1. R.S. 13:312(1)(a) is hereby amended and reenacted and R.S. 13:312(B)13
is hereby enacted to read as follows: 14
§312.  Courts of appeal; circuits and districts15
There shall be five court of appeal circuits, which shall be subdivided into16
districts as follows:17
1.(a) A(1)(a) First circuit.  The parishes of Ascension, Assumption, East18
Baton Rouge, East Feliciana, Iberville, Lafourche, Livingston, Pointe Coupee, St.19
Helena, St. Mary, St. Tammany, Tangipahoa, Terrebonne, Washington, West Baton20 HLS 13RS-1092	ORIGINAL
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Rouge, and West Feliciana shall compose the first circuit and the court of appeal for1
that circuit shall be known as "Court of Appeal, First Circuit, State of Louisiana".2
*          *          *3
B. There shall be a Tax court, which shall be subdivided into districts as set4
forth in Subsection A.5
Section 2. R.S. 26:354(I) and 492(A) are hereby amended and reenacted to read as6
follows:7
§354. Payment and reporting of taxes; discounts; rules and regulations;8
enforcement; forfeitures and penalties; redemption of tax stamps9
*          *          *10
I. With respect to the twenty percent penalty provided in this Section, the11
wholesale dealer shall have the right to send a signed application for a waiver of said12
penalty, which application shall be provided in affidavit form setting forth the13
reasons for the failure to pay the taxes within the specified time.  Any such14
application must be provided directly to the secretary, and after review by him it15
shall be processed with his recommendations and provided to the Board of Tax16
Appeals Tax Court for approval or disapproval. The Board of Tax Appeals Tax17
Court shall notify the secretary in writing of its decision with respect thereto.18
*          *          *19
§492.  Local gallonage tax on beverages of low alcoholic content 20
A. Any parish or municipality, through its local governing body, may impose21
a tax on beverages of low alcoholic content of not more than one dollar and fifty22
cents per standard barrel of thirty-one gallons. The tax shall be based on the amount23
of these beverages sold and consumed within the parish or municipality.  Parishes24
and municipalities imposing this tax shall furnish the secretary a certified copy of the25
ordinance levying it. The secretary shall collect the tax in the same manner as he26
collects the state tax and shall make such additional rules as are necessary.  He shall27
remit, each quarter, the amount of tax collected less the cost of collection, to the28
parishes and municipalities levying the tax. If the failure to pay the tax when due is29 HLS 13RS-1092	ORIGINAL
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explained to the satisfaction of the secretary, he may, with the approval of the Board1
of Tax Appeals Tax Court, remit or waive payment of the whole or any part of any2
penalty due under the provisions of this Chapter.  3
*          *          *4
Section 3.  R.S. 36:458(F) is hereby amended and reenacted to read as follows:5
§458.  Offices; purposes and functions6
*          *          *7
F. The office of legal affairs shall be responsible, in accordance with the8
applicable laws and under the direction of the secretary, for providing legal9
consultation and representation in tax litigation matters before the state and federal10
courts and the Board of Tax Appeals Tax Court, bankruptcy cases in the federal11
bankruptcy courts, and any matters related thereto.  Whenever the secretary deems12
necessary, he may reassign the responsibility for the collection of a tax or other duty13
assigned by this Subsection to this office to another office within the department14
created by this Section.15
 	*          *          *16
Section 4. R.S. 39:51.1(A)(1)(b) is hereby amended and reenacted to read as follows:17
§51.1. General Appropriation Bill and other appropriation bills; nongovernmental18
entity funding request form; exemptions19
A.(1)(a) 20
*          *          *21
(b) The provisions of this Section shall not apply to appropriations for the22
payment of money judgments against the state, including consent judgments,23
stipulated judgments, judgments rendered by the Board of Tax Appeals Tax Court,24
and other judgments against the state.25
*          *          *26
Section 5. R.S. 47:15(14), 114(F)(3), 295(C), 303(B)(5)(d), 303.1(G), 305.14(C),27
305.18(C), 305.20(E), 305.53(B)(2), 1508.1(B), 1520(B), 1561, 1565(A) and (B), 1566(C),28
1567, 1578(B)(2), (3) and (4)(a), 1580(A)(3), 1603(A), 1621(F), 1625 through 1627, 168829 HLS 13RS-1092	ORIGINAL
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and1689 are hereby amended and reenacted and R.S. 47:16.1 through 16.26 and 16.311
through 16.34 are hereby enacted to read as follows:2
§15.  Taxpayer's Bill of Rights3
*          *          *4
(14) The right to a hearing in order to dispute an assessment of taxes,5
interest, and penalties by timely filing an appeal with the Board of Tax Appeals Tax6
Court in accordance with R.S. 47:1414, 1431, and 1481. A taxpayer shall not be7
required to pay the disputed tax, interest, and penalties in order to exercise this right.8
*          *          *9
CHAPTER 3. TAX COURT10
PART I. GENERAL PROVISIONS11
§16.1. Purpose12
The purpose of this Chapter is to provide for an impartial, economical, and13
expeditious forum where parties may resolve disputes arising under certain state tax14
laws as provided in this Chapter before a judge while fostering uniformity and15
consistency in the interpretation and application of state and local tax law.16
§16.2. Definitions17
As used in this Chapter, unless the context requires otherwise, the following18
terms shall have the following meanings:19
(1) "Clerk" means the clerk of the Court of Appeal Circuit or Tax Court.20
(2) "Collector" means and includes:21
(a) The secretary of the Department of Revenue including the secretary's duly22
authorized assistants, when used in reference to any tax or fee administered by the23
department within the jurisdiction of the Tax Court.24
(b) The assistant secretary of the office of motor vehicles of the Department25
of Public Safety and Corrections including the assistant secretary's duly authorized26
assistants, when used in reference to any tax or fee administered by the office within27
the jurisdiction of the Tax Court.28 HLS 13RS-1092	ORIGINAL
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 (3) "Court" means the Tax Court established pursuant to the provisions of this1
Chapter.2
(4) "Judge" means a judge of a district court, Court of Appeal or Tax Court.3
§16.3. Tax Court established4
The Tax Court shall be established within the Louisiana Court of Appeals.5
§16.4. Tax Court judges; election; term; vacancy; compensation; retirement age6
A.(1) The Tax Court shall consist of not less than three judges. The judges7
shall be elected. The first judges shall be elected at a special election as provided by8
Article V, Section 22 of the Constitution of Louisiana. Each judge shall be a citizen9
of the state, have been admitted to the practice of law in the state for at least five10
years prior to his appointment, and meet either of the following criteria:11
(a) Be possessed of substantial state or local tax law experience or expertise12
within the jurisdiction of the Tax Court.13
(b) Be recognized as a Board Certified Tax Specialist by the Louisiana Board14
of Legal Specialization of the Louisiana State Bar Association.15
(2) Each judge shall be a full-time unclassified employee of the court and16
devote all of his time to his duties under this Chapter. No judge may engage in the17
practice of law or hold any other public office or employment.18
(3) Each judge shall receive the same compensation and be subject to the19
same mandatory retirement age as district court judges.20
(4) Before the election of the judges, there shall be an initial Tax Court21
composed of a judge representing the First Circuit Court of Appeal, a judge22
representing the Second Circuit and Third Circuit Courts of Appeal and the Fourth23
Circuit and Fifth Circuit Courts of Appeal.  24
§16.5. Chief Judge25
The supreme court shall designate a judge of the Tax Court as chief judge.26
The chief judge shall administer the affairs of the court, coordinate and make hearing27
assignments, and appoint employees. The chief judge may delegate administrative28
duties to the judges and employees of the court.29 HLS 13RS-1092	ORIGINAL
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§16.6. Domicile; sessions; seal1
A.(1) The principal office and domicile of the Tax Court shall be in the2
Louisiana Court of Appeals First Circuit in East Baton Rouge Parish. The state shall3
provide the court with adequate offices and courtrooms at the Court of Appeals.4
(2) The court may hold sessions at the Courts of Appeals within the parish5
of the taxpayer's domicile. The time and place of court sessions shall be designated6
by the presiding judge, with a view of securing reasonable opportunity to the parties7
to appear before the court with as little inconvenience and expense to the parties as8
is practicable.9
(3) The governing authority of each parish, except East Baton Rouge, upon10
request of a judge shall provide room in the courthouse or a neutral site at the parish11
seat when hearings are held within that parish.12
B. The court shall have a seal which shall be judicially noticed. The seal may13
be used to authenticate the official acts of the court or any judge, but failure to use14
the seal shall not invalidate any such act.15
§16.7. Staff; duties; bond16
A. The staff of the Tax Court shall consist of a clerk and other staff who shall17
be employed by the chief judge of the Tax Court. The duties of the clerk and staff18
shall be such as are fixed by law and the chief judge.19
B. The clerk shall serve as the clerk of the Tax Court and shall be an ex20
officio notary public for the purposes of the court and the division. The clerk shall21
give bond with good and solvent surety conditioned upon the faithful performance22
of his duties in the sum of ten thousand dollars. The clerk shall be the custodian of23
the docket and records of all proceedings in the Tax Court.24
C.(1) In the discharge of the duties imposed by this Chapter, the clerk and25
any duly authorized staff of the court may administer oaths and affirmations, take26
depositions, certify official acts, and issue subpoenas to compel the attendance of27
witnesses and the production of books, papers, and other documents deemed28
necessary as evidence in connection with any proceeding under this Chapter. Any29 HLS 13RS-1092	ORIGINAL
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subpoena issued pursuant to this Chapter may be served by any person duly1
authorized by the clerk.2
(2) No clerk or other employee of the court shall act as an attorney,3
counselor, or accountant in the matter of any tax or fee within the jurisdiction of the4
court.5
§16.8. Docket; records6
The Tax Court shall each keep a docket of cases and proceedings before it.7
A record and transcript of each proceeding shall be made and kept by the clerk of8
court.9
§16.9. Jurisdiction; exceptions10
A. The Tax Court shall have jurisdiction to hear and determine:11
(1) A question of law or fact arising under the tax laws of the state12
administered by the Department of Revenue, including penalties, interest, fees13
imposed by the state not specifically excepted by this Chapter, and costs related14
thereto, claims for refund of an overpayment or credit, and claims against the state15
for taxes paid erroneously pursuant to R.S. 47:16.51 et seq.16
(2) A question of law or fact arising from any state fee administered or17
collected by the Department of Revenue. 18
(3) A question of law or fact arising from any state tax or fee administered19
or collected by the Office of Charitable Gaming or pursuant to Title 27 of the20
Louisiana Revised Statutes of 1950.21
(4) A question of law or fact arising from any state fee administered or22
collected by the Office of Alcohol and Tobacco Control.23
(5) Any matter over which the Tax Court has jurisdiction transferred to the24
court by a district court or the Louisiana State and Local Sales Tax Commission.25
(6) An action by a taxpayer or collector seeking a judgment declaring that a26
rule of the Department of Revenue applicable to a tax or fee within the jurisdiction27
of the court is contrary to or inconsistent with law.28 HLS 13RS-1092	ORIGINAL
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(7) The underpayment of taxes on natural resources levied pursuant to R.S.1
47:631, et seq.2
(8) Lien Cancellations.3
(9) Penalty Waivers.4
B. The jurisdiction of the Tax Court, shall not extend to:5
(1) Ad valorem taxes within the jurisdiction of the Louisiana Tax6
Commission or other property taxes.7
(2) Insurance premium taxes.8
(3) The collection or enforcement of any final nonappealable assessment or9
judgment.10
(4) Any matter brought by a taxpayer where the taxpayer has not exhausted11
all other administrative remedies available, unless the taxpayer paid the amount in12
dispute under protest or has provided bond or other security pursuant to and13
authorized by law.14
(5) Any criminal matter.15
(6) Any claim for damages or other action in tort.16
§16.10. Venue for proceedings; place of hearing17
A. The venue for Tax Court proceedings shall be as follows:18
(1) Proceedings brought against the state shall be the Court of Appeal Circuit19
where the taxpayer is domiciled or at the Tax Court in East Baton Rouge Parish, at20
the election of the taxpayer.21
B. Venue for judicial review of Tax Court judgments shall be as follows:22
(1) Proceedings brought against the state shall be subject to review by the23
Court of Appeal Circuit for the parish of venue.24
(2) In determining venue under Paragraph (1) of this Subsection, the court25
shall consider the convenience of the parties and witnesses and the interest of justice.26
C. Notwithstanding any provision of law to the contrary, the court may hold27
the hearing in a matter:28 HLS 13RS-1092	ORIGINAL
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(1) At a location other than a parish of venue provided that all parties to the1
proceeding consent or, if one party requests the location but the request is objected2
to by any other party, the judge shall determine if the request should be granted in3
the best interest of the court and the parties with a view to securing reasonable4
opportunity to the parties and their witnesses to appear before the court with as little5
inconvenience and expense as is practicable. Any such request, objection thereto, and6
determination and reasons therefor shall be in writing and a part of the record of the7
proceeding.8
(2) With the consent of the parties, by telephone, video conference, or similar9
communication equipment, including the administration of oaths in such10
proceedings.11
D. Objection to venue for judicial review set forth in the judgment shall be12
in accordance with R.S. 47:16.21.13
E. The provisions of R.S. 13:5104 with regard to venue for suits against the14
state and other entities shall not apply to this Chapter.15
§16.11. Filing suit; pleading jurisdiction and venue16
A. All matters over which the Tax Court has jurisdiction shall be filed with17
the Court of Appeal Circuit where the taxpayer is domiciled or at the Tax Court in18
East Baton Rouge Parish, and filing fees paid to, the clerk of the Court of Appeal19
Circuit or Tax Court, depending on where suit is instituted.20
B. A suit shall be filed with the clerk of the Court of Appeal Circuit or Tax21
Court in the manner provided for civil actions in district court within the applicable22
time period set forth in law. The pleadings in the petition shall set forth the basis of23
jurisdiction and venue.24
C. To assist taxpayers in filing suit, the Tax Court shall develop forms and25
information and make them available in any reasonable manner the court determines.26
D.(1) Any paper in an action pursuant to this Chapter may, where available,27
be filed with the Court of Appeal Circuit or Tax Court by facsimile or electronic28
transmission. Filing shall be deemed complete at the time that the facsimile or29 HLS 13RS-1092	ORIGINAL
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electronic transmission is received and a receipt of transmission has been transmitted1
to the sender by the clerk. The facsimile or electronic document when filed has the2
same force and effect as the original.3
(2) Within five days, exclusive of legal holidays, after the clerk has received4
the transmission, the party filing the document shall forward the original signed5
document and the applicable filing fee, if any, to the clerk. If a party fails to comply6
with the requirements of this Paragraph, the facsimile or electronic filing shall have7
no force or effect. The court may provide, by rule, for other matters related to filings8
by facsimile or and electronic transmissions.9
§16.12. Procedure10
A. Except as otherwise specifically provided in this Chapter, proceedings in11
the Tax Court, including but not limited to discovery shall be governed first by the12
administrative provisions of Title 47 of the Louisiana Revised Statutes of 1950, then13
by the Code of Civil Procedure to the extent that such provisions do not conflict with14
administrative provisions of Title 47 of the Louisiana Revised Statutes of 1950, and15
thereafter by the administrative provisions of Title 47 of the Louisiana Revised16
Statutes of 1950 when in conflict with the Code of Civil Procedure.17
B. When two or more separate proceedings are pending in the court or the18
division, the court or division may order consolidation of the proceedings after a19
contradictory hearing and upon a finding that common issues of fact and law20
predominate. Consolidation shall not be ordered if it would prevent a fair and21
impartial hearing, give one party an undue advantage, or prejudice the rights of any22
party.23
C. Part XII of Chapter 32 of Title 13 of the Louisiana Revised Statutes of24
1950, relative to expedited procedures for actions by or on behalf of the state, or by25
or on behalf of any of its officers, for the determination or collection of any tax,26
excise, license, interest, penalty, or attorney fees, claimed to be due under any statute27
of this state, shall not apply to this Chapter.28 HLS 13RS-1092	ORIGINAL
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D. The court's rules may regulate the requisites of service. All papers or1
documents filed with the court which are required by law to be served upon opposing2
party or which because of a prayer contained therein, are asked to be served upon the3
opposing party or any counsel of record representing the taxpayer, or upon the4
collector or his counsel of record, may be served by registered mail, return receipt5
requested, and such service shall be valid for all purposes under this Chapter.  6
§16.13. 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 non-jury9
trials.10
§16.14. 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. The following persons may represent any party in any matter to which the16
jurisdiction of the court shall extend:17
(1) An attorney at law, duly qualified and licensed under the laws of18
Louisiana.19
(2) An enrolled agent who is duly qualified and licensed by the United States20
Department of the Treasury to represent taxpayers before all administrative levels21
of the Internal Revenue Service and who gives evidence of his qualifications22
satisfactory to the court by means of a written or oral examination given by the court.23
(3) A certified public accountant who is duly qualified and licensed under the24
laws of Louisiana and who gives evidence of his qualifications satisfactory to the25
court by means of a written or oral examination given by the court.26
(4) At the discretion of the court, an attorney at law, duly qualified and27
licensed or registered under the laws of another state or the District of Columbia.28 HLS 13RS-1092	ORIGINAL
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(5) At the discretion of the court, a certified public accountant who is duly1
qualified and licensed under the laws of another state or the District of Columbia and2
who gives evidence of his qualifications satisfactory to the court by means of a3
written or oral examination given by the court.4
§16.15. Power to administer oaths and issue subpoenas; contempt5
A. For purposes of enforcing or administering this Chapter, each judge of the6
court shall have the power to administer oaths and take affidavits, to subpoena and7
require the attendance of witnesses and the production of books, papers, and8
documents pertaining to the matter under inquiry, to examine witnesses at any9
designated place of hearing, and to require the taking of depositions before any10
person competent to administer oaths, either within or without the state, upon notice11
to the interested party in like manner that depositions of witnesses are taken in civil12
actions in the district courts of the state. Any party to a matter pending before the13
court may summon witnesses or require the production of documents in the same14
manner as witnesses are summoned or documents required to be produced in civil15
actions in the district courts of the state.16
B. In case of failure of any person to comply with any subpoena issued under17
authority of this Chapter, or the refusal of a witness to testify to any matter regarding18
which he may be lawfully interrogated, the judge of the district court of the parish19
in which such person resides, or the parish in which such person may be personally20
served, on application of the Tax Court judge or upon motion by any party, shall21
compel obedience by ordering the issuance of an instanter subpoena, or other22
appropriate process for contempt, or a rule as in the case of disobedience of the23
requirements of a subpoena issued from the district court or a refusal to testify24
therein.25
§16.16. Ex parte consultations26
Unless required for the disposition of ex parte matters authorized by law, a27
presiding judge shall not communicate, directly or indirectly, in connection with any28
issue of fact or law, with any party or his representative, or with any officer,29 HLS 13RS-1092	ORIGINAL
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employee, or agent engaged in the performance of investigative, prosecuting, or1
advocating functions, except upon notice and opportunity for all parties to2
participate.3
§16.17. Disqualification and withdrawal of judge 4
A. In accordance with the rules governing district judges in the state, a judge5
shall voluntarily recuse himself and withdraw from any proceeding in which he6
cannot accord a fair and impartial hearing or consideration or when required to by7
applicable rules governing judges in the state.8
B.(1) Any party may request the disqualification of a judge by filing a motion9
to disqualify the judge supported by an affidavit, promptly upon learning of the basis10
for the disqualification, stating with particularity the grounds upon which it is11
claimed that a fair and impartial hearing cannot be accorded.12
(2) The issue shall be determined promptly by the chief judge or other judges13
of the court if the affidavit affects the chief judge.14
(3) Upon the entry of an order of disqualification affecting a judge, the chief15
judge shall then conduct the hearing or assign another judge to conduct the hearing.16
Upon the entry of an order of disqualification affecting the chief judge, the other17
judges shall assign another judge. In the event of the disqualification of every judge18
of the court, the chief justice of the supreme court shall appoint a judge pro tempore19
to preside in place of the disqualified judge in that proceeding. A judge pro tempore20
shall possess the qualifications required of a judge of the Tax Court.21
§16.18. Witness fees and mileage22
Any person summoned or whose deposition is taken shall receive the same23
fees and mileage as would be allowed in a civil action pending in the district courts24
and the expense thereof shall be paid by the party summoning such witness or25
causing the deposition to be taken. Such expenses may be assessed as costs of court26
by the presiding judge or magistrate.27
§16.19. Fees and charges; collection and disposition28 HLS 13RS-1092	ORIGINAL
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Filing fees and other charges authorized by law and paid to the court shall be1
collected by the clerk. Such funds may be expended for expenses necessary in the2
operation of the court as appropriated.3
§16.20. Fees4
The filing fee of the Tax Court shall be three hundred dollars, and the filing5
fee for the small claims division shall be fifty dollars; however, the Tax Court may,6
by rule, revise such filing fees up to a maximum filing fee of five hundred dollars for7
the Tax Court and up to a maximum of one hundred dollars for the small claims8
division. The Tax Court also may, by rule, establish other fees chargeable for9
services rendered by the court and its small claims division, including fees for10
service of process.11
§16.21. Judgments12
A. Each judge shall, in each case heard by him, or in each case submitted to13
him upon stipulation of agreement and fact, sign a written judgment, make a minute14
entry, and issue signed written reasons for the judgment which include a concise15
statement of the facts found by the court and the conclusions of law reached by the16
court. The court shall adopt rules and regulations to address confidentiality of17
taxpayer information and proceedings before it.18
B. Each judgment of the court and written reasons for the judgment shall be19
published in the manner which the court deems most effective and practicable.20
C. A judgment shall be binding upon all parties. Except as provided in R.S.21
47:16.23 and this Section, the jurisdiction shall be final and definitive.22
§16.22. Rehearing23
A. A judgment shall be subject to rehearing, reopening, or reconsideration by24
the court, within ten days from the date of its entry, based on any ground provided25
for such action in the provisions of the Code of Civil Procedure applicable to nonjury26
proceedings.27
B. The petition of a party for rehearing, reconsideration, or review, and the28
order of the court granting it, shall set forth the grounds which justify the action.29 HLS 13RS-1092	ORIGINAL
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Nothing in this Section shall prevent rehearing, reopening, or reconsideration of a1
matter by the court in accordance with other statutory provisions applicable to the2
court, or, at any time, on the ground of fraud practiced by the prevailing party or of3
procurement of the order by perjured testimony or fictitious evidence. On4
reconsideration, reopening, or rehearing, the matter may be heard by the court. The5
hearing shall be confined to those grounds upon which the reconsideration,6
reopening, or rehearing was ordered. If an application for rehearing is timely filed,7
the period within which judicial review under the applicable statute must be sought8
shall run from the final disposition of the application.9
C. For the convenience of the parties and the witnesses and in the interest of10
justice, the court upon petition for rehearing, reconsideration, or review of the venue11
for any review of the judgment, after contradictory hearing, may establish a different12
venue, if venue was determined pursuant to R.S. 47:16.9(B)(2), or (4).13
§16.23. Judicial review of Tax Court judgment14
A. A final judgment or order of the court shall be subject to judicial review15
by the Court of Appeal Circuit for the parish of venue. Interlocutory, nonfinal, and16
nonappealable judgments and orders shall be reviewable as provided by the Code of17
Civil Procedure.18
B. Proceedings for review may be instituted by filing a petition with the19
Court of Appeal Circuit for the parish of venue within thirty calendar days after20
mailing notice of the judgment. If a rehearing is requested, the request shall be made21
within thirty calendar days after mailing notice of the denial of the rehearing request22
or the notice of the judgment.23
C. A party seeking judicial review of the judgment of the Tax Court shall24
provide bond as provided by law, except as specifically exempted by law or unless25
the party is a taxpayer seeking a refund of taxes paid and no additional amount has26
been found due. 27
D. When the Court of Appeal judge has ordered a review, a copy of the order28
and petition shall be mailed to the clerk of the Tax Court and to each party or counsel29 HLS 13RS-1092	ORIGINAL
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of record. The order shall command the clerk to send up, within twenty days from1
the date thereof, the original transcript of the record, together with all exhibits and2
evidence attached.3
E. If, before the date set for hearing, application is made to the court for leave4
to present additional evidence, and it is shown to the satisfaction of the court that the5
additional evidence is material and that there were good reasons for failure to present6
it in the proceeding before the Tax Court, the court may order that the additional7
evidence be taken before the Tax Court upon conditions determined by the court.8
The Tax Court may modify its findings and judgment by reason of the additional9
evidence and shall file that evidence and any modifications, new findings, or10
decisions with the reviewing court.11
F. The review shall be conducted by the reviewing court without a jury and12
shall be confined to the record. In cases of alleged irregularities in procedure before13
the Tax Court, not shown in the record, proof thereon may be taken in the court. The14
reviewing court, upon request, may hear oral argument and receive written briefs.15
G. The reviewing court may affirm, amend, modify, or remand the judgment16
of the Tax Court or remand the matter for further proceedings. The reviewing court17
may reverse or modify the judgment of the Tax Court if the action of the Tax Court18
is clearly erroneous as determined by the reviewing court. The reviewing court shall19
make its own determination and conclusions of fact based upon its own evaluation20
of the record reviewed in its entirety. Where the Tax Court has the opportunity to21
judge the credibility of witnesses by first-hand observation of demeanor on the22
witness stand and the reviewing court does not, due regard shall be given to the Tax23
Court's determination of credibility of witnesses.24
§16.24. Notification of right to file petition25
In cases within the jurisdiction of the Tax Court, at the same time that notice26
of the assessment, determination, or order of the secretary, is given to the taxpayer,27
the secretary shall in writing also notify the taxpayer of his right to appeal to the Tax28
Court.29 HLS 13RS-1092	ORIGINAL
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§16.25. Annual report1
The chief judge of the Tax Court shall annually submit a written report to the2
governor, the legislature, and the supreme court. The report shall contain information3
and statistics for the previous fiscal year concerning the operation of the court. The4
report may also contain recommendations by the chief judge regarding the5
clarification or revision of law, rules, and regulations relating to taxation, or the6
practice and procedure before the court.7
§16.26. Rules8
In all other matters regarding the conduct of its hearings, the court may9
prescribe and promulgate rules not inconsistent with law or this Chapter. The rules10
shall be binding upon parties litigant in any cause over which the jurisdiction of the11
Tax Court extends. All rules of the court shall be adopted in accordance with the12
Administrative Procedure Act with legislative review solely by the House Committee13
on Ways and Means and the Senate Committee on Revenue and Fiscal Affairs.14
PART II. CLAIMS AGAINST THE STATE15
§16.31. Authority of Tax Court to receive and consider claims against the state16
Any person having a claim against the state for taxes under the jurisdiction17
of the Tax Court which were erroneously paid into the state treasury, may present18
such claim to the court, in such form and together with proof as the court may19
require by rule or regulation. The court shall consider the justice, merits, and20
correctness of each claim presented to it and shall officially pass judgment on the21
claim.22
§16.32. Authority to conduct investigations23
The Tax Court is authorized to examine and investigate as it may deem24
necessary to determine the correctness of any claim presented. For that purpose, the25
court is authorized to perform all of the following activities:26
(1) Employ any expert accountant or clerical assistants that may be necessary.27
(2) Appoint an agent to conduct any investigation deemed necessary by the28
court to discover facts in connection with any claim.29 HLS 13RS-1092	ORIGINAL
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(3) To require a claimant to present for the court's inspection all books,1
papers, documents, receipts, or another type of document or file that may have a2
bearing upon the true facts in connection with any claim presented. The burden of3
proof shall rest with the person presenting a claim against the state for any purpose4
whatsoever.5
(4) To call upon any department or official of any state agency or any other6
citizen to make available to the court any and all information, documents, receipts,7
and papers that will aid in discovering the correctness and justice of any demand or8
claim against the state.9
§16.33. Satisfaction of claims10
A. Except as provided in Subsection B of this Section, claims against the11
state which have been approved by the Tax Court shall be payable from monies12
appropriated to the Tax Court for the satisfaction of claims.13
B. With the consent of the parties involved, final rulings or judgments of the14
court concerning the overpayment of severance taxes may be additionally satisfied15
as provided in R.S. 47:1621.1.16
§16.34. No appeal from action of Tax Court17
An action of the Tax Court rejecting or refusing to approve any claim under18
this Part may not be appealed to the courts; however, nothing contained in this Part19
shall deny a claimant whose claim has been rejected by the court the right to sue on20
the claim in a court of proper jurisdiction.21
§114.  Returns and payment of tax22
*          *          *23
F.  Penalty provision. 24
*          *          *25
(3) If the failure to timely submit the annual return is attributable, not to the26
negligence of the taxpayer, but to other causes set forth in written form and27
considered reasonable by the secretary, the secretary may remit or waive payments28
of the whole or any part of the specific penalty provided for such failure. In any case29 HLS 13RS-1092	ORIGINAL
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where the penalty exceeds five thousand dollars, it can be waived by the secretary1
only after approval by the 	Board of Tax AppealsTax Court.2
*          *          *3
§295.  Tax imposed on individuals; administration4
*          *          *5
C. The secretary of the Department of Revenue shall administer and enforce6
this Part. He may adopt, prescribe, and from time to time alter and enforce7
reasonable rules, orders, and regulations for the purpose of implementing this Part.8
He may, with the approval of the Board of Tax AppealsTax Court, upon making a9
record of his reasons therefor, waive, reduce, or compromise any of the taxes,10
penalties, or interest or other amounts provided by this Part.11
*          *          *12
§303.  Collection13
*          *          *14
B.  Collection of tax on vehicles.  15
*          *          *16
(5) 17
*          *          *18
(d)  the certificate of title or vehicle registration license has not been issued19
within six months after the date of sale.20
A refusal by the secretary of the Department of Revenue to authorize the21
issuance of a certificate of title or a vehicle registration license may be appealed to22
the Board of Tax Appeals Tax Court within sixty days from the date the application23
for a certificate of title is denied by the secretary of the Department of Revenue.24
§303.1.  Direct Payment Numbers25
*          *          *26
G. The taxpayer may appeal the secretary's denial or revocation of a DP27
Number to the board of tax appeals Tax Court.28
*          *          *29 HLS 13RS-1092	ORIGINAL
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§305.14. Exclusions and exemptions; nonprofit organizations; nature of exemption;1
limitations; qualifications; newspapers; determination of tax exempt status2
*          *          *3
C. An exemption certificate must be obtained from the collector of revenue,4
under such regulations as he shall prescribe, in order for nonprofit organizations to5
qualify for the exemption provided in this section.6
In the event the collector of revenue denies tax exempt status under this7
section, the organization may appeal such ruling to the Louisiana Board of Tax8
AppealsTax Court, which may overrule the collector of revenue and grant tax9
exempt status if the Louisiana Board of Tax Appeals  Tax Court determines that the10
denial of tax exempt status by the collector of revenue was arbitrary, capricious or11
unreasonable.12
*          *          *13
§305.18. Exclusions and exemptions; fairs, festivals, and expositions sponsored by14
nonprofit organizations; nature of exemption; limitations; qualifications 15
*          *          *16
C. An exemption certificate must be obtained from the collector of revenue,17
under such regulations as he shall prescribe, in order for nonprofit organizations to18
qualify for the exemption provided in this section.  19
In the event the collector of revenue denies tax exempt status under this20
Section, the organization may appeal such ruling to the Board of Tax Appeals Tax21
Court, which may overrule the collector of revenue and grant tax exempt status if the22
Board of Tax Appeals Tax Court determines that the denial of tax exempt status by23
the collector of revenue was arbitrary, capricious or unreasonable.  Provided24
however, that any organization which endorses any candidate for political office or25
otherwise is involved in political activities shall not be eligible for the exemption26
herein provided.  27
*          *          *28
§305.20.  Exclusions and exemptions; Louisiana commercial fishermen29 HLS 13RS-1092	ORIGINAL
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*          *          *1
E.  When a commercial fisherman objects to a refusal of the Department of2
Revenue to issue a certificate under this Section, he may appeal such ruling to the3
Board of Tax AppealsTax Court, which may overrule the secretary and grant tax4
exempt status if there is a determination that the denial was arbitrary, capricious, or5
unreasonable.6
*          *          *7
§305.53.  Exclusions and exemptions; sickle cell disease organizations8
*          *          *9
B.10
*          *          *11
(2) In the event the secretary denies tax exempt status under this Section, the12
organization may appeal such ruling to the Louisiana Board of Tax AppealsTax13
Court, which may overrule the secretary and grant tax exempt status to the14
organization.15
*          *          *16
§1508.1.  Unauthorized disclosure of information 17
*          *          *18
B. Nothing contained in this Section shall be construed to prevent such19
persons from disclosing a return of a taxpayer or the records of the secretary as20
authorized by law in any Tax Court or judicial proceeding in which the state or any21
political subdivision thereof is a party.22
*          *          *23
§1520.  Electronically filed returns; signatures24
*          *          *25
B. Failure to comply with the electronic filing requirements will result in the26
assessment of a penalty of one hundred dollars or five percent of the tax, whichever27
is greater. If it is determined that the failure to comply is attributable, not to the28
negligence of the taxpayer, but to other cause set forth in written form and29 HLS 13RS-1092	ORIGINAL
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considered reasonable by the secretary, the secretary may remit or waive payment1
of the whole or any part of the penalty.  However, in any case where the penalty2
exceeds twenty-five thousand dollars, such penalty may be waived by the secretary3
only after approval by the 	Board of Tax Appeals Tax Court.4
*          *          *5
§1561.  Alternative remedies for the collection of taxes 6
In addition to following any of the special remedies provided in the various7
chapters of this subtitle, the collector may, in his discretion, proceed to enforce the8
collection of any taxes due under this subtitle by means of any of the following9
alternative remedies or procedures: 10
(1) Assessment and distraint, as provided in R.S. 47:1562 through 47:1573.11
(2)  Summary court proceeding, as provided in R.S. 47:1574.  12
(3) Ordinary suit under the provisions of the general laws regulating actions13
for the enforcement of obligations.  14
The collector may choose which of these procedures he will pursue in each15
case, and the counter-remedies and delays to which the taxpayer will be entitled will16
be only those which are not inconsistent with the proceeding initiated by the17
collector, provided that in every case the taxpayer shall be entitled to proceed under18
R.S. 47:1576 except (a) after he has filed a petition with the board of tax appeals Tax19
Court for a redetermination of the assessment, or (b) when an assessment for the tax20
in question has become final or (c) when a suit involving the same tax obligation is21
pending against him; and provided further, that the fact that the collector has initiated22
proceedings under the assessment and distraint procedure will not preclude him from23
thereafter proceeding by summary or ordinary court proceedings for the enforcement24
of the same tax obligation.  25
*          *          *26
§1565.  Notice of assessment and right to appeal27
A. Having assessed the amount determined to be due, the secretary shall28
send a notice by certified mail to the taxpayer against whom the assessment is29 HLS 13RS-1092	ORIGINAL
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imposed at the address given in the last report filed by said taxpayer, or to any1
address obtainable from any private entity which will provide such address free of2
charge or from any federal, state, or local government entity, including but not3
limited to the United States Postal Service or from United States Postal Service4
certified software. If no report has been timely filed, the secretary shall send a notice5
by certified mail to the taxpayer against whom the assessment is imposed at any6
address obtainable from any private entity which will provide such address free of7
charge or from any federal, state, or local government entity, including but not8
limited to the United States Postal Service or from United States Postal service9
certified software. This notice shall inform the taxpayer of the assessment and that10
he has sixty calendar days from the date of the notice to either pay the amount of the11
assessment or to appeal to the Board of Tax Appeals Tax Court for a redetermination12
of the assessment. All such appeals shall be made in accordance with the provisions13
of Chapter 17, Subtitle II of this Title.14
B. If the taxpayer has not filed an appeal with the Board of Tax Appeals  Tax15
Court within the sixty day period, the assessment shall be final and shall be16
collectible by distraint and sale as hereinafter provided. If an appeal for a17
redetermination of the assessment has been filed, the assessment shall not be18
collectible by distraint and sale until such time as the assessment has been19
redetermined or affirmed by the Board of Tax Appeals  Tax Court or the court which20
last reviews the matter.21
*          *          *22
§1566.  Assessment and notice when tax is in jeopardy23
*          *          *24
C. The taxpayer against whom the assessment lies can stay distraint of his25
property, or sale of his property already distrained, as the case may be, only by the26
immediate payment of the assessment or by posting with the collector a surety bond27
for twice the amount of such assessment, or of a lower amount acceptable to the28
collector, with such sureties as the collector deems necessary.  The taxpayer shall29 HLS 13RS-1092	ORIGINAL
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have sixty calendar days from the date of payment, or the date of posting bond, to1
appeal to the board of tax appeals Tax Court in the manner set out in Chapter 17,2
Sub-title II of this Title, for a redetermination of the assessment. During this period,3
the collector shall hold any payment made in an escrow account. If the taxpayer4
does not appeal, the collector shall immediately credit such payment to tax5
collections or proceed to collect from sureties, if any were given. In the event of an6
appeal, such payment or demand for payment from sureties given shall be held in7
abeyance pending the redetermination or affirmation of the assessment by the board8
of tax appeals or the court which last reviews the matter. Final payment, or9
collection from sureties, will be for the amount of the affirmed or redetermined10
assessment.11
§1567.  Assessment and claims in bankruptcy and receivership 12
Upon the adjudication of bankruptcy of any taxpayer in any bankruptcy13
proceeding, or the appointment of a receiver for any taxpayer in a receivership14
proceeding, before any court of this state or of the United States, the collector may15
immediately make a determination from any available information or by estimate or16
otherwise, of the amount of tax, penalty and interest the taxpayer is liable to pay17
under any chapter of this title, and immediately assess said amount, and by a writing18
to be retained as a part of his official records indicate that such assessment has been19
made. Such assessment may be made whenever a tax becomes due under the20
provisions of this Sub-title, regardless of whether it is then payable or not.  Claims21
for such assessments, and additional interest and attorney's fees thereon, shall be22
presented for adjudication in accordance with law, to the court before which the23
bankruptcy or receivership proceeding is pending despite the pendency of delays24
before assessment provided in R.S. 47:1562 through 47:1565, or the pendency of an25
appeal to the board of tax appeals Tax Court or the courts for a redetermination.26
Provided that no petition for the redetermination of an assessment shall be filed with27
the board of tax appeals Tax Court after an adjudication of bankruptcy or the28
appointment of a receiver, unless the petition is accompanied by a certified copy of29 HLS 13RS-1092	ORIGINAL
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an order of the court before which the bankruptcy or receivership proceedings is1
pending, authorizing the trustee or receiver to prosecute such appeal.  2
*          *          *3
§1578.  Cancellation of lien, privilege, and mortgage; compromises4
*          *          *5
B. 6
*          *          *7
(2) Subject to approval by the 	Board of Tax Appeals Tax Court, the8
secretary may authorize the release of any real property from the effect and operation9
of any lien, privilege, mortgage, or other encumbrance, recorded by virtue of this10
Subtitle, provided, that the secretary is satisfied that the remaining real property11
belonging to the tax debtor and upon which said lien, privilege, and mortgage bears,12
is valued at not less than the amount of the remaining tax obligation, including all13
penalties, interest and other costs incurred, and the amount of all prior liens upon14
such property.  In determining the value of the remaining property, due consideration15
shall be given to prior ranking encumbrances, if any exist on said property.16
(3) Subject to the approval of the Board of Tax Appeals Tax Court, the17
secretary may issue a certificate of release of any part of the property subject to any18
lien, privilege, mortgage, or other encumbrance recorded by virtue of this Subtitle,19
if there is paid over to the secretary in partial satisfaction of the liability an amount20
determined by the secretary, which shall not be less than the value, as determined by21
the secretary, of the interest of the state of Louisiana in the part to be released, or the22
secretary determines at any time that the interest of the state of Louisiana in the part23
to be released has no value.  In determining the value of the interest of the state of24
Louisiana in the part to be released, the secretary shall give consideration to the25
value of the part and to all prior ranking liens or other encumbrances existing on the26
part to be released.27
(4)(a) Notwithstanding any other provision of this Chapter, the secretary,28
with the approval of two assistant secretaries and the Board of Tax Appeals Tax29 HLS 13RS-1092	ORIGINAL
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Court, may compromise any judgments for taxes of five hundred thousand dollars1
or less exclusive of interest and penalty, including assessments for such amounts2
which are equivalent to judgments upon a determination that any of the following3
apply:4
(i) There is serious doubt as to the collectibility of the outstanding judgment.5
(ii) There is serious doubt as to the taxpayer's liability for the outstanding6
judgment.7
(iii) The administration and collection costs involved would exceed the8
amount of the outstanding liability.9
*          *          *10
§1580.  Suspension and interruption of prescription11
A. The prescription running against any state tax, license, excise, interest,12
penalty, or other charge shall be suspended by any of the following:13
*          *          *14
(3) The filing of any pleading, either by the secretary or by a taxpayer, with15
the board of tax appeals Tax Court or any state or federal court.16
*          *          *17
§1603.  Waiver of penalty for delinquent filing or delinquent payment18
A. If the failure to make any return at the time such return becomes due or19
the filing of a return without remittance of the full amount due, is attributable, not20
to the negligence of the taxpayer, but to other cause set forth in written form and21
considered reasonable by the secretary of the Department of Revenue, the secretary22
may remit or waive payment of the whole or any part of the specific penalty23
provided for such failure; but in any case when the penalty exceeds five thousand24
dollars, it can be waived by the secretary only after approval by the board of tax25
appeals Tax Court.26
*          *          *27
§1621.  Refunds of overpayments authorized28
*          *          *29 HLS 13RS-1092	ORIGINAL
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F. This Section shall not be construed to authorize any refund of tax overpaid1
through a mistake of law arising from the misinterpretation by the secretary of the2
provisions of any law or of the rules and regulations promulgated thereunder. In the3
event a taxpayer believes that the secretary has misinterpreted the law or4
promulgated rules and regulations contrary therewith, his remedy is by payment5
under protest and suit to recover, or by appeal to the board of tax appeals Tax Court6
in instances where such appeals lie.7
*          *          *8
§1625.  Appeals from the collector's disallowance of refund claim 9
If the collector fails to act on a properly filed claim for refund or credit within10
one year from the date received by him or if the collector denies the claim in whole11
or in part, the taxpayer claiming such refund or credit may appeal to the board of tax12
appeals Tax Court for a hearing on the claim filed. No appeal may be filed before13
the expiration of one year from the date of filing such claim unless the collector14
renders a decision thereon within that time, nor after the expiration of sixty days15
from the date of mailing by registered mail by the collector to the taxpayer of a16
notice of the disallowance of the part of the claim to which such appeal relates.  17
Any consideration, reconsideration, or action by the collector with respect to18
such claim following the mailing of a notice by registered mail of disallowance shall19
not operate to extend the period within which an appeal may be taken.  20
In answering any such appeal, the collector is authorized to assert a demand21
for any tax and additions thereto that he may deem is due for the period involved in22
the claim for refund or credit, and the board of tax appeals Tax Court shall have23
jurisdiction to determine the correct amount of tax for the period in controversy and24
to render judgment ordering the refunding or crediting or any overpayment or the25
payment of any additional tax, interest and penalty found to be due.  26
§1626. Board's Tax Court's finding of overpayment upon appeal from assessment27
Whenever the board of tax appeals Tax Court, pursuant to a hearing of an28
appeal from an assessment of the collector in accordance with R.S. 47:1564,29 HLS 13RS-1092	ORIGINAL
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47:1566, or 47:1567, finds that there is no tax due and further finds that the taxpayer1
has made a refundable overpayment of the tax for the period for which the collector2
asserted the claim for additional tax, the board shall have jurisdiction to determine3
the amount of such overpayment, and order that such amount be refunded or credited4
to the taxpayer; provided, that the Board shall order no such refund or credit unless,5
as part of its decision, it determines that the petition of appeal in which the refund6
or credit was requested was filed within the period set out in R.S. 47:1623 or that a7
claim for the refund or credit had been filed with the collector within that period.8
§1627. Limitation on right of refund when petition is filed with board of tax appeals9
the Tax Court 10
Whenever a taxpayer has timely filed a petition with the board of tax appeals11
Tax Court pursuant to the provisions of R.S. 47:1565, 47:1566, and 47:1567 no12
credit or refund, in respect of the tax for the taxable period involved in the13
proceedings before the boardTax Court, shall be allowed or made except: 14
(1) As to overpayment determined by a decision of the 	board Tax Court,15
which has become final; and 16
(2) As to any amount collected in excess of an amount computed in17
accordance with the decision of the board Tax Court which has become final.18
*          *          *19
  §1688.  Suspension of dealer's permit 20
Whenever the collector of revenue determines that a dealer holding a permit21
under R.S. 47:1683 has violated any of the provisions of this Part, he shall suspend22
the permit of such dealer for a period of not less than six months nor more than one23
year; provided that any dealer aggrieved by such action on the part of the collector24
may appeal suspensively to the 	board of tax appeals Tax Court.  25
§1689.  Forfeiture of refunds 26
Any person who uses gasoline colored in accordance with R.S. 47:1684 in27
any vehicle or engine other than any commercial fishing boat, any vehicle used by28
a licensed commercial fisherman in the administration of business associated with29 HLS 13RS-1092	ORIGINAL
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commercial fishing, any boat used to transport children to or from public or1
parochial schools, any farm tractor or any farm machinery used in the actual tilling2
of the soil and production of crops, or any stationary motor used for agricultural3
purposes, or has in his possession refund gasoline which has not been colored, shall4
be subject to the following civil penalty: Any claims for refund of gasoline taxes by5
such person pending with the secretary of the Department of Revenue at the time6
such violation is discovered shall not be paid; and any claims for refund of such7
taxes with respect to gasoline consumed during a period of twelve months following8
discovery of the violation shall not be paid. Whenever the secretary determines that9
this penalty is applicable, any person aggrieved by such finding shall have a right to10
appeal to the board of tax appeals Tax Court.11
*          *          *12
Section 6. R.S. 49:967(A) is hereby amended and reenacted to read as follows:13
§967.  Exemptions from provisions of Chapter14
A. Chapter 13 of Title 49 of the Louisiana Revised Statutes of 1950 shall not15
be applicable to the Board of Tax AppealsTax Court, the Department of Revenue,16
with the exception of the Louisiana Tax Commission that shall continue to be17
governed by this Chapter in its entirety, unless otherwise specifically provided by18
law, and the administrator of the Louisiana Employment Security Law; however, the19
provisions of  R.S. 49:951(2), (4), (5), (6), and (7), 952, 953, 954, 954.1, 968, 969,20
and 970 shall be applicable to such board, department, and administrator.21
*          *          *22
Section 7. R.S. 36:4(B)(1)(p), R.S. 47:1401 through 1416, 1431 through 1438, 1451,23
1471, 1481 through 1486 are hereby repealed in their entirety.24
Section 8. The provisions of this Act are nonseverable. It is intended that if any25
provision of this Act, or the application thereof to any person or circumstance is held invalid26
under the Constitution of Louisiana or of the United States by a final and nonappealable27
judgment, then such provision's ineffectiveness or invalidity will invalidate this Act.28 HLS 13RS-1092	ORIGINAL
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Section 9. All proceedings pending before the Board of Tax Appeals on January 1,1
2014, within the jurisdiction of the Tax Court shall be transferred to the Tax Court. 2
Section 10. The Tax Court created by this Act shall exist on and after July 1, 2013,3
after which date each judge may take any action that is necessary to enable him to properly4
exercise, after January 1, 2014, the duties, functions, and powers of the Tax Court.5
Section 11. The creation of the Tax Court shall not affect any proceeding,6
prosecution, action, suit, or appeal commenced before January 1, 2014, in any court of7
record. However, any proceeding pending before a district court on December 31, 2013, that8
is within the jurisdiction of the Tax Court may be transferred to the Tax Court. 9
Section 12. This Act shall become effective upon signature by the governor or, if not10
signed by the governor, upon expiration of the time for bills to become law without signature11
by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If12
vetoed by the governor and subsequently approved by the legislature, this Act shall become13
effective on the day following such approval.14
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)]
Thierry	HB No. 585
Abstract: Creates the Tax Court and abolishes the Board of Tax Appeal.
Proposed law establishes the Tax Court within the La. Court of Appeals and abolishes the
Board of Tax Appeals.
Proposed law provides with respect to the minimum number of Tax Court judges, their
method of selection, criteria, term, vacancy, compensation and retirement age.
Proposed law provides with respect to the chief judge and the duties.
Proposed law provides that the Tax Court office shall be domiciled in the La. Court of
Appeals office in EBR Parish. 
Proposed law provides that the court may hold sessions at the Courts of Appeals within the
parish of the taxpayer's domicile and that the parish governing authority (except EBR) upon
the judge's request shall provide room in the courthouse or a neutral site at the parish seat
when hearings are held within that parish. HLS 13RS-1092	ORIGINAL
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Proposed law provides that there shall be a seal judicially noticed. The seal may be used to
authenticate the official acts of the court or any judge, but failure to use the seal shall not
invalidate any such act.
Proposed law provides that there will be staff consisting of a clerk, who shall serve as clerk
of the Tax Court and shall be an ex officio notary public for the purposes of the court and
the division, and shall give bond with good and solvent surety conditioned upon the faithful
performance of his duties in the sum of $10,000. The clerk shall be the custodian of the
docket and records of all proceedings in the Tax Court.
Proposed law provides for the duties of the clerk and staff: administer oaths and
affirmations, take depositions, certify official acts, and issue subpoenas to compel the
attendance of witnesses and the production of books, papers, and other documents deemed
necessary as evidence carrying out their duties.  
Proposed law provides that no clerk or other employee of the court shall act as an attorney,
counselor, or accountant in the matter of any tax or fee within the jurisdiction of the court.
Proposed law provides that the Tax Court shall have jurisdiction to hear and determine:
(1) A question of law or fact arising under the tax laws of the state administered by
the LDR, including penalties, interest, fees imposed by the state not specifically excepted
by proposed law, and costs related thereto, claims for refund of an overpaymen t or credit,
and claims against the state for taxes paid erroneously pursuant to present law (R.S. 47:16.51
et seq.)
(2) A question of law or fact arising from any state fee administered or collected by
the LDR. 
(3) A question of law or fact arising from any state tax or fee administered or
collected by the Office of Charitable Gaming or pursuant to Title 27 of the La. Revised
Statutes of 1950.
(4) A question of law or fact arising from any state fee administered or collected by
the Office of Alcohol and Tobacco Control.
(5) Any matter over which the Tax Court has jurisdiction transferred to the court by
a district court or the La. State and Local Sales Tax Commission.
(6) An action by a taxpayer or collector seeking a judgment declaring that a rule of
the LDR applicable to a tax or fee within the jurisdiction of the court is contrary to or
inconsistent with law.
(7) The underpayment of taxes on natural resources levied pursuant to present law
(R.S. 47:631, et seq.)
(8) Lien Cancellations.
(9) Penalty Waivers.
Proposed law provides that jurisdiction of the Tax Court, shall not extend to:
(1) Ad valorem taxes within the jurisdiction of the La.Tax Commission or other
property taxes.
(2) Insurance premium taxes.
(3) The collection or enforcement of any final nonappealable assessment or
judgment.
(4) Any matter brought by a taxpayer where the taxpayer has not exhausted all other
administrative remedies available, unless the taxpayer paid the amount in dispute under
protest or has provided bond or other security pursuant to and authorized by law.
(5) Any criminal matter.
(6) Any claim for damages or other action in tort.
Proposed law provides that the venue and place of hearing for proceedings brought against
the state shall be the Court of Appeal Circuit where the taxpayer is domiciled or at the Tax
Court in EBR, at the election of the taxpayer and proceedings brought against the state shall
be subject to review by the Court of Appeal Circuit for the parish of venue.  Hearings may
be held at other locations provided that all parties consent.  If there is not mutual consent , HLS 13RS-1092	ORIGINAL
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the judge shall determine the best location with as little inconvenience and expense as is
practicable.
 Proposed law provides that all matters over which the Tax Court has jurisdiction shall be
filed with the Court of Appeal Circuit where the taxpayer is domiciled or at the Tax Court
in East Baton Rouge Parish, and filing fees paid to, the clerk of the Court of Appeal Circuit
or Tax Court, depending on where suit is instituted.
Proposed law provides that a suit shall be filed with the clerk of the Court of Appeal Circuit
or Tax Court in the manner provided for civil actions in district court within the applicable
time period set forth in law. The pleadings in the petition shall set forth the basis of
jurisdiction and venue.
Proposed law provides that the Tax Court shall develop forms and information and make
them available in any reasonable manner the court determines as well as convenience
regarding filing, filing fees and follow-up.
Proposed law provides that the proceedings 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 such provisions do not conflict with administrative provisions
of Title 47 of the La. Revised Statutes of 1950, and thereafter by the administrative
provisions of Title 47 of the La. Revised Statutes of 1950 when in conflict with the Code of
Civil Procedure.
Proposed law provides that the court may order consolidated or expedited proceedings.
Proposed law provides that the court rules regulate service of process.
Proposed law provides that evidence in the Tax Court shall be governed by the provisions
of the Code of Evidence applicable to non-jury trials.
Proposed law provides that persons authorized to appear before the court may be a party who
represents himself, a La. licensed attorney at law, an enrolled agent, a CPA, at the discretion
of the court, a licensed attorney at law, under the laws of another state or DC or a CPA
licensed under the laws of another state or DC and who gives evidence of his qualifications
satisfactory to the court.
Proposed law provides that each judge of the court shall have the power to administer oaths
and take affidavits, subpoena and require the attendance of witnesses and the production of
printed material pertaining to the matter under inquiry, to examine witnesses, and to require
the taking of depositions 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.  Parties may summon
witnesses or require production of documents. 
Proposed law provides that failure to comply with a subpoena or the refusal of a witness to
testify to any matter regarding which he may be lawfully interrogated, the district judge
where the person resides, or the parish in which such person may be personally served, on
application of the Tax Court judge 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.
Proposed law provides that unless required for the disposition of ex parte matters authorized
by law, a presiding judge shall not communicate 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 13RS-1092	ORIGINAL
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Proposed law provides that in accordance with the rules governing district judges in the
state, a judge shall voluntarily recuse himself and withdraw from any proceeding in which
he cannot accord a fair and impartial hearing or consideration or when required governing
rules.
Proposed law provides that any party may request the disqualification of a judge by filing
a motion to disqualify the judge supported by an affidavit, promptly upon learning of the
basis for the disqualification, stating the grounds upon which it is claimed that a fair and
impartial hearing cannot be accorded and the issue shall be determined promptly by the chief
judge or other judges of the court if the affidavit affects the chief judge, with hearings
conducted accordingly.
Proposed law provides that any person summoned or whose deposition is taken shall receive
the same fees and mileage as would be allowed in a civil action pending in the district courts
and the expense thereof shall be paid by the party summoning such witness or causing the
deposition to be taken and such expenses may be assessed as costs of court by the presiding
judge or magistrate.
Proposed law provides that filing fees and other charges authorized by law and paid to the
court shall be collected by the clerk and expended for expenses necessary in the operation
of the court as appropriated.
Proposed law provides for a filing fee of $300, and the filing fee for the small claims
division shall be $50; however, the Tax Court may, by rule, revise such filing fees up to a
maximum filing fee of $500 for the Tax Court and up to a maximum of $100 for the small
claims division. The Tax Court also may, by rule, establish other fees chargeable for
services rendered by the court and its small claims division, including fees for service of
process.
Proposed law provides that each judge shall make a minute entry and issue signed written
reasons for the judgment which include a concise statement of the facts found by the court
and the conclusions of law reached by the court. The court shall adopt rules and regulations
to address confidentiality of taxpayer information and proceedings before it.
Proposed law provides that each judgment of the court and written reasons for the judgment
shall be published in the manner which the court deems most effective and practicable.
Proposed law provides that a judgment shall be binding upon all parties and with certain
exceptions, shall be final and definitive.
Proposed law provides that a judgment shall be 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.
Proposed law provides that 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 the action.
Nothing in proposed law shall prevent rehearing, reopening, or reconsideration of a matter
because of fraud, perjury or fictitious evidence.   The matter may be heard again but the
evidence confined to those grounds upon which the reconsideration, reopening, or rehearing
was ordered. If an application for rehearing is timely filed, the period within which judicial
review under the applicable statute must be sought shall run from the final disposition of the
application.
Proposed law provides that for the convenience of the parties and witnesses and in the
interest of justice, the court upon petition for rehearing, reconsideration, or review of the
venue for any review of the judgment, after contradictory hearing, may establish a different
venue, if venue was determined pursuant to present law (R.S. 47:16.9(B)(2), or (4). HLS 13RS-1092	ORIGINAL
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are additions.
Proposed law provides that a final judgment or order of the court shall be subject to judicial
review by the Court of Appeal Circuit for the parish of venue. Interlocutory, nonfinal, and
nonappealable judgments and orders shall be reviewable as provided by the Code of Civil
Procedure.
Proposed law provides that proceedings for review may be instituted by filing a petition with
the Court of Appeal Circuit for the parish of venue within 30 calendar days after mailing
notice of the judgment. If a rehearing is requested, the request shall be made within 30
calendar days after mailing notice of the denial of the rehearing request or the notice of the
judgment.
Proposed law provides that a party seeking 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 of taxes paid and no additional amount has been found
due. 
Proposed law provides that when the Court of Appeal 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
attached.
Proposed law provides that if, before the date set for hearing, application is made to the court
for additional evidence, that additional evidence is shown to be 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
decisions with the reviewing court.
Proposed law provides that a review shall be conducted by the reviewing court without a
jury and shall be confined to the record and in cases of alleged  procedural 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
Proposed law provides that the reviewing court may affirm, amend, modify, or remand the
judgment of the Tax Court or remand the matter for further proceedings, may reverse or
modify the judgment if 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 of witnesses.
Proposed law provides that the secretary shall in writing also notify the taxpayer of his right
to appeal to the Tax Court.
Proposed law provides that the chief judge of the Tax Court shall submit a written annual
report to the governor, the legislature, and the supreme court.
Proposed law provides that the court may prescribe and promulgate rules in accordance with
the APA with legislative review solely by the House Committee on Ways and Means and
the Senate Committee on Revenue and Fiscal Affairs.
Proposed law provides that any person having a claim against the state for taxes under the
jurisdiction of the Tax Court which were erroneously paid into the state treasury, may
present such claim to the court, in such form and together with proof as the court may HLS 13RS-1092	ORIGINAL
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require by rule or regulation and shall consider, examine and investigate evidence, and pass
judgment on the claim.
Proposed law provides that, with certain exceptions, claims against the state which have
been approved by the Tax Court shall be payable from monies appropriated to the Tax Court
for the satisfaction of claims.
Proposed law provides that an action of the Tax Court rejecting or refusing to approve any
claim may not be appealed to the courts; however, nothing contained in this Part shall deny
a claimant whose claim has been rejected by the court the right to sue in a court of
jurisdiction.
Effective upon signature of governor or lapse of time for gubernatorial action.
(Amends R.S. 13:312(1)(a), R.S. 26:354(I), 492(A), 458(F), R.S. 39:51.1(A)(1)(b), R.S.
47:15(14), 114(F)(3), 295(C), 303(B)(5)(d), 303.1(G), 305.14(C), 305.18(C), 305.20(E),
305.53(B)(2), 1508.1(B), 1520(B), 1561, 1565(A) and (B), 1566(C), 1567, 1578(B)(2), (3)
and (4)(a), 1580(A)(3), 1603(A), 1621(F), 1625 through 1627, 1688, 1689; Adds R.S.
13:312(B), 47:16.1 through 26 and 16.31 through 34; Repeals R.S. 36:4(B)(1)(p), R.S.
47:1401 through 1416, 1431 through 1438, 1451, 1471 and  1481 through 1486)