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-317 - Hearings

A. The board will hold hearings on state cases no less than two days per month on dates set by the board. The hearings will be held at the board's office in Baton Rouge, Louisiana or such other place designated by the board.

B. The board may issue a scheduling order for each case set for hearing before it. The scheduling order shall set dates and deadlines for pre-trial motions, setting/status conferences, and any other necessary matters. Failure to adhere to the provisions of the scheduling order, without the written permission of the board, ma y result in the dismissal of the appeal or other sanctions.

C. Requests for a continuance shall be by motion, in writing, state the reason for the continuance and state that the opposing party has been contacted and whether opposing party is agreeable to the continuance. If the party requesting the continuance was unable to contact the opposing party then that fact and what efforts were made to contact the opposing party shall be stated in the motion. An order setting the motion for hearing and an order granting the continuance shall be submitted at the same time as the motion requesting the continuance. The chairman, at his discretion, may grant or deny the motion without hearing or set the motion for hearing.

D. Request for consolidation of cases for hearing shall be by motion and in writing. The board, at its discretion, with or without a hearing, may grant a motion for consolidation of cases pending before the board.

E. The attendance of the parties at the hearing on the merits of a case is compulsory, unless excused by the board.

F. The rules of evidence followed by the district courts of Louisiana will be followed in hearings before the board.