Louisiana Administrative Code Title 69 - TAX APPEALS (REVENUE DEPARTMENT AND LOCAL SALES TAX DISPUTES)
Louisiana Administrative Code (LAC) Title 69 – Tax Appeals
This title governs the Louisiana Board of Tax Appeals (BTA), which hears and resolves disputes involving:
Louisiana Department of Revenue (state tax disputes)
Local sales and use tax authorities (local tax matters)
🏛️ Primary Purpose
Title 69 sets the procedural rules for how taxpayers can appeal tax assessments, refunds, and other determinations made by state and local tax authorities. It ensures due process and fair hearings.
⚖️ Key Areas Covered in Title 69
Chapter 1: General Provisions
Definitions and scope
Applicability of rules
Contact and filing requirements
Chapter 2: Jurisdiction of the Board
Types of matters the Board can hear:
Income tax
Sales and use tax (state and local)
Severance, excise, corporate franchise taxes
Tax refunds and denials
Penalties and interest disputes
Chapter 3: Filing Procedures
How to initiate an appeal (petition requirements)
Deadlines for filing
Filing fees
Chapter 4: Discovery and Evidence
Rules on exchange of documents
Depositions and subpoenas
Admissibility of evidence
Chapter 5: Hearings and Decisions
Procedures for formal hearings
Location and format (e.g., in person or remote)
Issuance of final decisions and orders
Chapter 6: Reconsideration and Rehearings
How to request a rehearing
Timelines and permissible grounds
Chapter 7: Local Tax Disputes
Coordination between BTA and Local Sales Tax Collectors
Special procedures for local sales/use tax appeals
📌 Notable Features
Taxpayer Bill of Rights reflected in fair procedures.
Appeals can be filed by individuals, businesses, or tax representatives.
Prepayment not always required for appeals (especially for local sales/use taxes).
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