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-319 - Subpoenas
Universal Citation: LA Admin Code I-319
Current through Register Vol. 50, No. 9, September 20, 2024
A. Request for the board to issue subpoenas for attendance of witnesses at trial or at a deposition and/or for the production of books, papers and documents pertaining to the matter under inquiry shall be in writing. The subpoena shall be prepared by the party requesting it. The subpoena must be submitted to the board and signed by a member of the board.
B. The party requesting the subpoena is responsible for having the subpoena properly served.
AUTHORITY NOTE: Promulgated in accordance with R.S. 47:1413.
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