Board of Tax Appeals
The Board of Tax Appeals a quasi-judicial body that provides an independent means
for the taxpayer, at minimum of expense, to appeal assessments concerning withholding
tax, individual income tax, corporate franchise tax, sales/use tax, motor vehicle
tax, mobile homes, refund denials and other taxes enforced by the Department of
Revenue or other taxes enforced by state agencies such as Health & Hospitals, Wildlife
and Fisheries or Public Safety. The Board does not handle property taxes or local
taxes.
The Board has three board members who are appointed by the governor and confirmed
by the Senate. One of the three members is appointed by the governor to be chairman.
MISSION STATEMENT:
The Board of Tax Appeals ('Board') is a state agency whose statutory mission is
to resolve equitably, fairly, expeditiously and independently any dispute between
individuals, corporations, and other taxpayers and state agencies including the
Department of Revenue, Wildlife and Fisheries, and Health and Hospitals, as mandated
by R.S. 47:1401 et seq. The Board supports the State's right to collect all taxes
to which it is entitled while at the same time protecting the taxpayer's right to
an inexpensive, convenient, prompt, and fair judicial determination, consistent
with the provisions of tits statutory powers and authority
GOALS:
1. To hear and resolve in a fair, impartial, prompt and economical manner,
a. all appeals filed by taxpayers from assessments imposed by the Department of
Revenue,
b. denials of refund claims by the Department of Revenue, and
c. claims against the state for monies erroneously paid into the state treasury.
2. To maintain the integrity and independence of the Board of Tax Appeals.
Statutory authority for goals: LA. R.S. 47:1401 et seq.