Louisiana Revised Statutes 47:337.97 – The validity or applicability of a rule may be determined in an action for declaratory judgment in the Board of Tax Appeals or a court of competent jurisdiction. The board shall be m
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Terms Used In Louisiana Revised Statutes 47:337.97
- Board: means the Louisiana Uniform Local Sales Tax Board as defined in La. See Louisiana Revised Statutes 47:337.92
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- Party: means each person named or admitted as a party, or properly seeking and entitled as of right to be admitted as a party. 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
The validity or applicability of a rule may be determined in an action for declaratory judgment in the Board of Tax Appeals or a court of competent jurisdiction. The board shall be made a party to the action. The Board of Tax Appeals or court shall declare the rule invalid or inapplicable if it finds that it violates constitutional provisions or exceeds the statutory authority of the board or was adopted without substantial compliance with required rulemaking procedures.
Acts 2004, No. 469, §1, eff. July 1, 2004; Acts 2019, No. 365, §1, §1, eff. Nov. 18, 2019.