BOARD HISTORY

History of the Louisiana Board of Tax Appeals

The Board of Tax Appeals was created in 1937. It is an independent tribunal that is constitutionally created to serve as the trial court for tax disputes, with jurisdiction over all matters related to state or local taxes or fees.  

The Board appoints employees, including a Secretary-Clerk who serves as custodian of its files and records. The Board is authorized to hold hearings and conduct investigations anywhere in the State.

The Board can administer oaths and issue subpoenas, as well as take affidavits. The Board also must follow the same rules of evidence as Louisiana's district courts, but is authorized to set its own procedural rules. A case may be presented to the Board by a CPA, Attorney, or directly by a taxpayer.

Terms and Qualifications of Board Members

Beginning in 2014, the Board is comprised of three (3) attorney members appointed by the Governor. All board members must have experience in tax law (CPA, LLM in Tax, Board Certification, or past service as a Judge). At least one of these two board members shall be certified as a Tax Law Specialist by the Louisiana Board of Legal Specialization. The board members serve staggered fixed terms of four years.

Historically, the Board was comprised of three (3) members appointed by the Governor to serve fixed six (6) year terms. Two (2) members were originally required to be Louisiana Attorneys and one (1) member was a Louisiana CPA. Before 1977, the Board picked its own Chairperson.

The Board previously had jurisdiction over liquor and beer permits.

The Board's Jurisdiction

• 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.
• All matters relating to the waiver of penalties, as provided in R.S. 47:1451.
• All matters related to state or local taxes or fees.
• 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.
• All matters relating to claims against the state, as provided in R.S. 47:1481 through 1486.
• 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.
• All matters relating to appeals of administrative hearings, assessments, and refund denials by the Louisiana Sales and Use Tax Commission for Remote Sellers.
• 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.

Board Member History

Past BTA Members