RS 47:1418

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RS 47:1418

§1418. Definitions

For purposes of this Chapter, except when the context requires otherwise, the words and expressions defined in this Section shall have the following meanings:

(1)"Board" means the Board of Tax Appeals.

(2)"Collector" means the state collector or a local collector, unless specified otherwise.

(3)"Escrow Account" means the account with a bank or financial institution selected as fiscal agent by the Board of Tax Appeals with the approval of the Cash Management Review Board, pursuant to R.S. 47:1439.

(4)"Local collector" means any of the following:

(a)The individual or entity designated as the single collector of the sales and use taxes of any parish, municipality, school board, any other unit of local government, and any special district whose boundary is not coterminous with the state, and their duly authorized assistants in relation to a tax levied by any local political subdivision within the jurisdiction of the Board of Tax Appeals.

(b)The individual or entity responsible for collecting ad valorem tax, occupational license tax, occupancy tax, or other collector responsible for collecting local taxes or fees.

(c)The assessor or the Louisiana Tax Commission if the assessor or the commission is a party to a proceeding pursuant to the provisions of R.S. 47:1431.

(d)The agent or successor to any of the above, including any joint commission, authority, or other duly constituted single collection entity, created by an agreement, when administering or collecting the taxes of any local political subdivision within the jurisdiction of the Board of Tax Appeals.

(e)Any other political subdivision of the state or other local taxing district.

(5)"Petition" means a separate and distinct pleading filed against the relevant state collector or local collector with the board. A petition filed against a state collector shall not interrupt or suspend the time period within which a taxpayer must file a petition against any local collector, and a petition filed against a local collector shall not suspend or interrupt the time period within which a taxpayer must file a petition against a state collector or a different local collector.

(6)"Registry of the Board" means the record retained by the secretary-clerk for the Escrow Account in the same manner as specified in R.S. 13:475(A).

(7)"State collector" means any of the following:

(a)The secretary of the Department of Revenue, including the secretary's duly authorized assistants, when used in reference to any tax or fee administered by the department.

(b)The assistant secretary of the office of motor vehicles within the Department of Public Safety and Corrections, including the assistant secretary's duly authorized assistants, when used in reference to any state tax or fee administered by the office and within the jurisdiction of the Board of Tax Appeals.

(c)The commissioner of the office of alcohol and tobacco control, within the Department of Revenue, when used in relation to any state tax or fee administered by the office and within the jurisdiction of the Board of Tax Appeals.

(d)Any other collector of state taxes or fees, or any other state agency where an agency action is appealable to the board or is related to state taxes or fees, including contracts.

(e)The agent or successor of any of the foregoing offices when administering a state tax or fee within the jurisdiction of the Board of Tax Appeals.

Acts 2014, No. 640, §2, eff. June 12, 2014; Acts 2015, No. 210, §1, eff. June 23, 2015; Acts 2016, No. 335, §1, eff. June 5, 2016; Acts 2019, No. 365, §1, eff. Nov. 18, 2019; Acts 2021, No. 343, §1, eff. Jan. 1, 2022; Acts 2022, No. 429, §1, eff. June 15, 2022.