Louisiana § RS 47:1407 - Jurisdiction of the board

§ RS 47:1407. Jurisdiction of the board

            A. The jurisdiction of the board shall extend to the following:

            (1) All matters relating to appeals for the redetermination of assessments, the determination of overpayments, payment under protest petitions, or other matters within its jurisdiction, as provided in R.S. 47:1431 through 1438 or other applicable law.

            (2) All matters relating to the waiver of penalties, as provided in R.S. 47:1451.

            (3)(a) All matters related to state or local taxes or fees.

            (b) All other jurisdiction otherwise provided by law, including jurisdiction concerning ad valorem taxes pursuant to Subtitle III of this Title, rules to cease business, ordinary collection suits, summary tax proceedings, rules to seek uniformity of interpretation of common sales and use tax law or local sales and use tax law, as provided in R.S. 47:337.101(A)(2), and petitions concerning the validity of a collector's rules, regulations, or private letter rulings, as provided in R.S. 47:337.102.

            (4) All matters relating to claims against the state, as provided in R.S. 47:1481 through 1486.

            (5) Incidental demands authorized by law in any action pending before the board in the same manner as in a district court pursuant to Code of Civil Procedure Article 1031.

            (6) All matters relating to appeals of administrative hearings, assessments, and refund denials by the Louisiana Sales and Use Tax Commission for Remote Sellers.

            (7) A petition for declaratory judgment or other action relating to any state or local tax or fee, concerning taxing districts and related proceeds, or relating to contracts related to tax matters; and including disputes related to the constitutionality of a law or ordinance or validity of a regulation concerning any related matter or concerning any state or local tax or fee.

            B. The board shall not have jurisdiction to hear class action lawsuits brought against the secretary of the Department of Revenue by or on behalf of taxpayers or any other interested party arising from or related to the administration of tax laws and all related matters.

            Amended by Acts 1950, No. 316, §16; Acts 2014, No. 198, §1, eff. July 1, 2014; Acts 2014, No. 640, §2, eff. June 12, 2014; Acts 2015, No. 210, §1, eff. June 23, 2015; Acts 2017, No. 274, §2, eff. June 16, 2017; Acts 2019, No. 360, §1; Acts 2019, No. 365, §1, eff. Nov. 18, 2019; Acts 2020, No. 278, §1, eff. July 1, 2020; Acts 2021, No. 343, §1, eff. Jan. 1, 2022; Acts 2025, No. 361, §1, eff. June 20, 2025.

NOTE: See Acts 2019, No. 360, re: applicability.