1. A. Forms for use in reporting personal property including, but not limited to, inventory, furniture and fixtures, machinery and equipment, and other taxable property, shall be approved and adopted by the Louisiana Tax Commission or its successor after adequate public notice and hearing held pursuant to the Administrative Procedure Act.

   1. 1. Such forms and the rules and regulations necessary for their administration shall be applicable throughout the state and shall be applied uniformly upon similar types of property (R.S. 47:2326).
   2. 2. Forms filed by a taxpayer with an assessor to assist in his determination of fair market value are confidential (R.S. 47:2327).

Authority Note

AUTHORITY NOTE: Promulgated in accordance with R.S. 47:2324 through R.S. 47:2327.

Historical Note

HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Tax Commission, LR 8:102 (February 1982), amended LR 10:921 (November 1984), LR 15:1097 (December 1989).