Louisiana Revised Statutes 47:337.100 – Legislative veto, amendment, or suspension of rules and regulations
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Terms Used In Louisiana Revised Statutes 47:337.100
- Board: means the Louisiana Uniform Local Sales Tax Board as defined in La. See Louisiana Revised Statutes 47:337.92
- Concurrent resolution: A legislative measure, designated "S. Con. Res." and numbered consecutively upon introduction, generally employed to address the sentiments of both chambers, to deal with issues or matters affecting both houses, such as a concurrent budget resolution, or to create a temporary joint committee. Concurrent resolutions are not submitted to the President/Governor and thus do not have the force of law.
- regulation: means each statement, guide, or requirement for conduct or action of local taxing authorities concerning provisions of sales and use tax law or its administration that is applicable only to such authorities and which is not a "common sales tax law" as defined in La. See Louisiana Revised Statutes 47:337.92
- Rulemaking: means the process employed by the board for the adoption, amendment, or repeal of a rule or regulation. See Louisiana Revised Statutes 47:337.92
In addition to the procedures provided in La. Rev. Stat. 47:337.99 for review of the exercise of the rulemaking authority the legislature, by concurrent resolution, may suspend, amend, or repeal any rule or regulation or body of rules or regulations, adopted by the board. The Louisiana Register shall publish a brief summary of any concurrent resolution adopted by the legislature pursuant to this Section. Such summary shall be published not later than forty-five days after signing of such resolution by the presiding officers of the legislature.
Acts 2004, No. 469, §1, eff. July 1, 2004.