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-327 - Review of Decisions or Judgments of the Board

Universal Citation: LA Admin Code I-327

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

A. A judicial review of a decision or judgment of the board shall be in accordance with R.S. 47:1434.

B. Any appeal shall be taken in accordance with the law and any applicable court of appeal or Supreme Court rules.

C. There is no suspension or interruption of the time for appeal by a party filing a motion for new trial.

D. A return date on an appeal will not be set until the appellant has advanced the estimated costs due pursuant to C.C.P. art. 2126. The failure to pay any appeal costs due may result in the dismissal of the appeal in accordance with the provisions of the Code of Civil Procedure.

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

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