1. A. Except as authorized or required by law, no one participating in the session may disclose the existence, content, or results of the session without the written consent of all parties. Each participant to any process conducted, including the arbitrator, must execute a confidentiality agreement before beginning arbitration. Except as authorized, required, or consented to, no party, arbitrator, or any agent or other representative may make public, offer or introduce as evidence, or otherwise refer to in any administrative, judicial, or other proceeding, any statement made or any document or item of evidence provided during arbitration or any finding, conclusion, order, or result, or lack thereof relating to the process. This prohibition applies but is not limited to the following matters:

   1. 1. views expressed or suggestions made by a party with respect to possible settlement of the dispute;
   2. 2. admissions made by any party during arbitration;
   3. 3. statements made or views expressed by any witnesses, arbitrator, or other persons privy to the arbitration session; or
   4. 4. the fact that another party had or had not indicated a willingness to accept a proposal settlement.
2. B. The arbitrator is subject to the terms and conditions set forth in R.S. 47:1508 regarding the confidential character of tax records.
3. C. All returns, reports, and other documents presented during the arbitration session may be destroyed by order of the secretary after five years from the last day of December of the year in which the tax to which the records pertain became due, but not less than one year after receipt of the last payment of tax to which the records pertain.

Authority Note

AUTHORITY NOTE: Promulgated in accordance with R.S. 47:1511 and 1522.

Historical Note

HISTORICAL NOTE: Promulgated by the Department of Revenue, Policy Services Division, LR 29:366 (March 2003).