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-321 - Memoranda

Universal Citation: LA Admin Code I-321

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

A. A memoranda or other brief is due on the date set by the board by via minute entry in open hearing or by order. In the event that no deadline is set by the board, the parties shall comply with the deadlines provided for in Rule 9.9 of the Louisiana Uniform Rules of Districts Courts.

B. The board may order, at its discretion, post-hearing memoranda following the hearing of cases by the board. All memoranda must be accompanied by a certificate of service by the party filing such stating that copies have been mailed, postage prepaid, to all opposing parties.

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.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.