Louisiana Administrative Code
Title 61 - REVENUE AND TAXATION
Part V - Ad Valorem Taxation
Chapter 1 - Constitutional and Statutory Guides to Property Taxation
Section V-119 - Forms
Universal Citation: LA Admin Code V-119
Current through Register Vol. 50, No. 9, September 20, 2024
A. Forms for use in reporting personal property including, but not limited to, inventory, furniture and fixtures, machinery and equipment, and other taxable property, shall be approved and adopted by the Louisiana Tax Commission or its successor after adequate public notice and hearing held pursuant to the Administrative Procedure Act.
1. Such forms and the rules
and regulations necessary for their administration shall be applicable
throughout the state and shall be applied uniformly upon similar types of
property (R.S. 47:2326).
2. Forms filed by a taxpayer with an assessor
to assist in his determination of fair market value are confidential
(R.S.
47:2327).
AUTHORITY NOTE: Promulgated in accordance with R.S. 47:2324 through R.S. 47:2327.
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