Louisiana Administrative Code
Title 69 - TAX APPEALS (REVENUE DEPARTMENT AND LOCAL SALES TAX DISPUTES)
Part I - Procedure and Practice before the Louisiana Board of Tax Appeals
Chapter 3 - Rules Relating to Tax Matters
Section I-301 - Pleadings in General

Universal Citation: LA Admin Code I-301

Current through Register Vol. 50, No. 9, September 20, 2024

A. Except as provided for in the rules related to electronic filing, an original and six conformed copies of all pleadings and memoranda shall be filed with the board in a state case (for local cases see §1101).

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

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

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

E. All pleadings in state cases shall have a caption substantively similar to the following:

BOARD OF TAX APPEALS STATE OF LOUISIANA

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

Petitioner

VS.

Department of Revenue

Respondent

AUTHORITY NOTE: Promulgated in accordance with R.S. 47:1413.

Disclaimer: These regulations may not be the most recent version. Louisiana may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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