1. A. The Louisiana Constitution provides that the correctness of assessments made by an assessor will be subject to review first by the parish governing authority, then by the Louisiana Tax Commission, and finally by the courts, all in accordance with procedures established by law. La. Const. Article VII, Section 18(E).

2. B.

   1. 1. An appeal to the commission shall be filed with the commission within 30 calendar days of the earlier of the Board of Review’s written decision is properly sent to the taxpayer and assessor; or actual delivery of the Board of Review’s determination, whether electronic or otherwise. In order to institute a proceeding before the commission, the taxpayer, assessor, or bona fide representative of a tax recipient body shall file Form 3103.A and, if applicable, Form 3103.B. The applicant must include a copy of the Board of Review’s written decision and notification letter with the Form 3103.A. All appeals shall be deemed filed when deposited with the United States Postal Service and can be evidenced by proof of mailing by registered or certified mail. Appeals may also be filed electronically on the commission’s website. The commission may summarily dismiss an appeal not timely filed with all required documents.
   2. 2. In addition to the Forms 3103.A and 3103.B, the applicant may attach any additional documents or pleadings containing further information concerning the appeal.

   3. 3. Appeals filed by a taxpayer shall be docketed and captioned as follows.

      STATE OF LOUISIANA

      LOUISIANA TAX COMMISSION

      Taxpayer

      v.

      Assessor and Parish Board of Review

      DOCKET NO. _________

   4. 4. Appeals filed by an assessor shall be docketed and captioned as follows.

      STATE OF LOUISIANA

      LOUISIANA TAX COMMISSION

      Assessor

      v.

      Taxpayer and Parish Board of Review

      DOCKET NO. _________

   5. 5. Appeals filed by a bona fide representative of a tax recipient body shall be docketed and captioned as follows.

      STATE OF LOUISIANA

      LOUISIANA TAX COMMISSION

      Tax Recipient Body

      v.

      Assessor, Taxpayer, and Parish Board of Review

      DOCKET NO. _________

3. C.

   1. 1. Except as otherwise provided, an original and seven copies of all filings, including pleadings and exhibits, shall be filed with the commission.
   2. 2. All pleadings are to be signed by the individual who files them, and shall include the capacity in which the individual is acting, the individual’s mailing address, and telephone number.
   3. 3. The signing of the pleading will be construed to be the individual’s statement that the individual is duly authorized to represent the property owner, that the allegations of the petition are true and correct to the best of the individual’s information and belief and that the capacity in which the individual acts is properly stated.
   4. 4. All pleadings shall be accompanied by a certificate of service certifying that such pleadings have been served on all opposing parties or parties in interest in the case and shall include the manner of service.
   5. 5. All pleadings shall reflect the caption set forth in Subsection B of this Section.
   6. 6. All filings to the commission shall be on letter size paper.
   7. 7. Any filing that consists of 50 pages or less shall be filed in electronic/digital form only.
   8. 8. Any filing that consists of more than 50 pages shall be filed in electronic/digital form, along with the printed original and seven copies.
   9. 9. Motions and exceptions shall be in writing, shall be accompanied by an order or rule setting them for hearing and shall be served in accordance with these rules.
   10. 10. The commission may issue discovery and filing deadlines through a case management scheduling order.
   11. 11. In computing a period of time allowed or prescribed in this Subchapter or by order of the commission, the date of the act, event, or default after which the period begins to run is not to be included. The last day of the period is to be included, unless it is a legal holiday, in which event the period runs until the end of the next day which is not a legal holiday.
   12. 12. At the discretion of the commission, motions, objections, rules, and/or exceptions may be heard by the commission by special setting, referred to the merits of the case, or summarily adjudicated.
   13. 13. Upon written notice by the commission, through either the administrator or legal counsel for the commission, the parties or their attorneys or other representative may be directed to file memoranda with the commission. The legal memorandum shall address in a concise manner the issues presented in the appeal to the commission together with a statement of any authority supporting the party’s position.
4. 14. Upon written notice by the commission, through either the administrator or legal counsel for the commission, the parties or their attorneys or other representative may be directed to meet and confer with commission staff and/or legal counsel for the commission to discuss any aspect of the appeal lodged with the commission.

5. D.

   1. 1. Except as otherwise provided, the review of the correctness of an assessment is confined to review of evidence presented to the assessor prior to the deadline for filing a complaint with the Board of Review.
   2. 2. The taxpayer shall pre-file all documentary evidence with the commission in accordance with these rules, or any case management scheduling order adopted by the commission.
   3. 3. If a taxpayer pre-files evidence which the assessor contends was not presented prior to the deadline for filing a complaint with the Board of Review, then the assessor shall file a written objection into the record. If maintained, the assessor’s written objection should include a complete copy of the individual file/log as recommended in Section 213.G. The failure by the assessor to timely file a written objection shall be deemed a waiver. Such waiver shall be deemed to be good reason and shall operate to permit consideration of all evidence timely pre-filed by the taxpayer.

   4. 4. If the assessor timely objects to the pre-filed evidence by a taxpayer, the taxpayer may

      1. a. respond to the objection on the basis that the evidence is deemed to have been submitted pursuant to the commission’s rules,
      2. b. respond to the objection on the basis that the evidence was timely submitted to the assessor,
      3. c. respond to the objection on the basis that there are good reason(s) for the failure to timely submit such evidence, and/or
      4. d. respond to the objection on the basis that the evidence is otherwise admissible and permitted under these rules or R.S. 47:1989.
   5. 5. The commission may order that a hearing be held regarding the assessor’s objection(s) to the taxpayer’s pre-filed exhibits.
   6. 6. If the assessor’s objection is overruled on the basis that there are good reason(s) for the failure to timely submit such evidence, the commission may order that the assessor consider the additional evidence. Within 15 days of the commission’s order to consider additional evidence, the assessor may modify an assessment and shall notify the commission and taxpayer of such a modification.
   7. 7. In all real property appeals, the commission may independently appraise the property utilizing the criteria set forth in R.S. 47:2323.
   8. 8. A finding of “good reason” under La. R.S. 47:1989(C)(2)(a) may be impacted by any party’s failure to comply with any of the commission’s Rules and Regulations, including the requirements of Section 3101 and Section 307.A. “Good reason” under La. R.S. 47:1989(C)(2)(a) shall not include a taxpayer’s intentional withholding of evidence. Nothing in these Rules should be interpreted or applied to limit a finding of “good reason” in other circumstances.
   9. 9. Publicly available information, data, reports, resources, and/or guides is deemed to have been “presented” to the assessor prior to the close of the deadline for filing a complaint with the Board of Review.

6. E.

   1. 1. Any taxpayer or assessor may appear and be represented by an attorney at law authorized to practice law before the highest court of any state; a natural person may appear in his own behalf, through an immediate family member, an attorney, or Registered Tax Representative as herein defined below; or a corporation, partnership or association may appear and be represented to appear before the commission by a bona fide officer, partner, full time employee, or any other person duly authorized as provided for on "Exhibit B, Power of Attorney" (Form 3103.B).

   2. 2. Registered Tax Representative is a person who represents another person at a proceeding before the commission. The term does not include:

      1. a. the owner of the property or person liable for the taxes that is the subject of the appeal;
      2. b. an immediate family member of the owner of the property;
      3. c. a permanent full-time employee of the owner of the property or person liable for the taxes who is the subject of the appeal;
      4. d. representatives of local units of government appearing on behalf of the unit or as the authorized representative of another unit;
      5. e. a certified public accountant, when the certified public accountant is representing a client in a matter that relates only to personal property taxation; or
      6. f. an attorney who is a member in good standing of the Louisiana bar or any person who is a member in good standing of any other state bar and who has been granted leave by the board to appear pro hac vice.

   3. 3. To serve as a registered tax representative, a person must:

      1. a. be properly registered with the commission;
      2. b. be at least 18 years of age;
      3. c. have fully complied with all rules adopted by the commission regarding professional conduct and ethical considerations;
      4. d. have read and is familiar with all rules and regulations promulgated by the commission; and
      5. e. have a copy of a properly executed power of attorney from the taxpayer on the form prescribed by the commission on file before a hearing will be scheduled.
   4. 4. The commission may deny any attorney or tax representative from representing any parties before the commission for failure to comply with R.S. 47:1998(I), which provides, in part: “The Louisiana Tax Commission shall receive a copy of every filing in a suit under this Section[.]”.
7. F. Every taxpayer or assessor, witness, attorney or other representative shall conduct himself in all proceedings with proper dignity, courtesy and respect. Disorderly conduct will not be tolerated. Attorneys shall observe and practice the standards of ethical behavior prescribed for attorneys at law by the Louisiana Bar Association. Any taxpayer or assessor, witness, attorney or other representative may be excluded by the commission from any hearing for such period and upon such conditions as are just for violation of this rule.

8. G.

   1. 1. The commission shall conduct an evidentiary hearing to evaluate the correctness of the Board of Review’s determination. However, if the Board of Review affirmed the original assessment/value, the commission shall evaluate the original assessment/value by the assessor. The commission will not accept or consider any evidence not permitted under R.S. 47:1989.
   2. 2. All parties shall receive notice of the scheduling of an appeal hearing at least 60 days prior to the scheduled hearing date. However, if an appeal hearing is continued or rescheduled, each party shall receive notice at least 30 days prior to the new hearing date.
   3. 3. All official hearings conducted in any proceeding shall be open to the public. All hearings shall be held in Baton Rouge, LA, unless the commission shall designate another place of hearing.
   4. 4. The hearing shall be conducted informally. It will be the responsibility of the taxpayer or assessor to retain the services of an official reporter for a scheduled hearing should either anticipate the need for a transcript. The commission shall be notified no later than three (3) business days prior to the scheduled hearing that an official reporter will be in attendance, and shall be furnished a copy of the transcript. By motion of any party, such a transcript may be made part of the commission’s administrative record.
   5. 5. Any party may request a continuance of a scheduled hearing. Except as otherwise provided, a request for continuance must be made in writing and filed and served on the opposing parties at least 15 days prior to the scheduled hearing date, unless good cause can be shown why this deadline should be waived. Requests for continuance must contain the grounds on which the continuance is requested and state whether or not the opposing party objects to the request.
   6. 6. Except as otherwise provided in the commission’s rules or by order of the commission, the applicant shall file and serve on the opposing party at least 45 days prior to the scheduled hearing date all documents and papers that may be offered into evidence at the hearing.
   7. 7. Except as otherwise provided in the commission’s rules or by order of the commission, the respondent shall file written objections to any of the applicant’s pre-filed exhibits at least 30 days prior to the scheduled hearing date. The failure to timely file a written objection may be deemed a waiver.
   8. 8. Except as otherwise provided in the commission’s Rules or by order of the commission, the respondent shall file and serve on the opposing party at least 30 days prior to the scheduled hearing date all documents and papers that may be offered into evidence at the hearing.
   9. 9. Except as otherwise provided in the commission’s Rules or by order of the commission, any party, including the taxpayer, assessor, and/or commission, may request, in writing, that all parties disclose witnesses that may be called to testify at the appeal hearing. Such a request must be made not less than 55 days prior to the hearing and if such a request is made, all parties must disclose, in writing, the actual identity of any witnesses that may be called to testify as follows: the applicant must make such disclosure at least 45 days prior to the hearing and the respondent must make such disclosure at least 30 days prior to the hearing. The admissibility of rebuttal witnesses will be evaluated by the commission on a case-by-case basis.
   10. 10. If a taxpayer appeals the Board of Review’s decision on the basis that the assessor inequitably assessed the subject property as compared to similarly situated comparable properties, then the taxpayer must submit evidence of such inequity, and the assessor shall be prepared to respond to such evidence.
   11. 11. Notwithstanding Section 3103.D.1., or any other provision to the contrary, witness testimony is permitted, and all witnesses shall be placed under oath at the onset of each hearing. However, the commission may limit the number of witnesses and limit the allotment of time for such testimony. At its sole discretion the commission may permit live witness testimony via videoconference. All witnesses are subject to cross examination by any party. Further, the commission will not accept or consider any evidence not permitted under R.S. 47:1989.
   12. 12. It is the commission’s policy to accept all pre-filed exhibits into the record, however, either party may object to the submission of any of the opposing parties’ exhibits. Absent a timely objection, any evidence shall be admitted into the record. The Louisiana Rules of Evidence shall be applied liberally in any proceeding before the commission. The commission may also exclude evidence, which is deemed by the commission to be incompetent, immaterial or duly repetitious. The commission reserves the right to take any objection under advisement and/or to defer the objections to the merits of the appeal.
   13. 13. The commission shall take official notice without further identification of the contents of the original records and documents in possession of the commission when duly certified copies thereof are offered into evidence and made a part of the record. The Board of Review does not transmit a record or evidence to the commission. Any evidence or information that was submitted to the Board of Review must be filed by the parties to be considered by the commission. The commission may receive other documentary evidence in the form of copies or excerpts or that which is incorporated by reference.
   14. 14. Any party with leave of the commission or hearing officer may present prepared sworn deposition testimony of a witness either narrative or in question and answer form, which shall be incorporated into the record as if read by a witness. The opposing party will be allowed to cross-examine and/or submit any sworn testimony given by the witness in the deposition.
   15. 15. Subpoenas for the attendance of witnesses or for the production of books, papers, accounts or documents for a hearing may be issued by the commission upon its own motion, or upon the written request of any party. No subpoena shall be issued until the party who wishes to subpoena the witness first deposits with the agency a sum of money sufficient to pay all fees and expenses to which a witness in a civil case is entitled pursuant to R.S. 13:3661 and R.S. 13:3671. Any subpoena duces tecum shall allow no less than five days to assimilate and to deliver said documents subpoenaed by the subpoena recipient. The form of subpoena attached hereto as Form SUBP.T-2 (found on the commission’s website under General Forms), or a reasonable variation thereof, shall be filled out and presented with the subpoena request. Service of the subpoena may be accomplished by any of the methods prescribed by the Louisiana Administrative Procedure Act.
   16. 16. Hearings may be conducted by a hearing officer selected and appointed by the commission. The hearing officer shall have the authority to administer oaths, may examine witnesses, and rule upon the admissibility of evidence and amendments to the pleadings. The hearing officer shall have the authority to recess any hearing from day to day. The hearing officer shall have the responsibility and duty of assimilating testimony and evidence, compiling a written summary of the testimony and evidence, and presenting a proposed order to the commission.
   17. 17. At the close of evidence, each side will be allowed a reasonable amount of time to argue its case. This time may be limited and/or allotted by the chairman or hearing officer.
   18. 18. The commission may take any matter under advisement and issue a decision/ruling without advance notice or any additional opportunity for hearing.

9. H.

   1. 1. The commission may affirm the Board of Review decision, it may remand the matter for further consideration by the assessor, or it may reverse or modify the assessment because the assessment is any of the following:

      1. a. In violation of constitutional or statutory provisions.
      2. b. In excess of the authority of the assessor.
      3. c. Made upon an unlawful procedure.
      4. d. Affected by another error of law.
      5. e. Arbitrary or capricious or characterized by abuse of discretion or clearly unwarranted exercise of discretion.
      6. f. Not supported and sustainable by a preponderance of evidence as determined by the commission.
   2. 2. In determining whether the assessment is supported and sustainable by a preponderance of evidence, the commission shall make its own determination and conclusions of fact by a preponderance of evidence based upon its own evaluation of the evidence reviewed in its entirety including otherwise admissible first-hand witness testimony.

10. I.

    1. 1. Notwithstanding any other provision to the contrary, and except as otherwise instructed, the Appraisal Division shall perform a fee simple appraisal in connection with all real property appeals utilizing the criteria set forth in R.S. 47:2323 and the commission’s rules.
11. 2. The commission may accept or reject all or any part of the appraisal prepared by the Appraisal Division in its evaluation of the appeal.
12. J. The parties to an appeal shall be notified in writing, by registered or certified mail, of the final decision by the commission. The parties shall have 30 days from entry of the decision to appeal to a court of competent jurisdiction. The parties to an appeal may also be notified by electronic mail.
13. K. The commission defines “entry” under R.S. 47:1998, as the mailing of the decision to the parties. Decisions by the commission are not entered or final until signed and placed in the mail to the parties.
14. L. Following the entry of a final decision, the commission may, at its discretion, grant a rehearing. A request for rehearing by any party shall be made in accordance with the Louisiana Administrative Procedure Act.
15. M. The word "commission", as used herein, refers to the chairman and the members or its delegate appointed to conduct the hearing. The word “applicant”, as used herein, refers to the party who filed a protest/appeal with the commission under R.S. 47:1989. The word “respondent”, as used herein, refers to the interested parties who did not file a protest/appeal with the commission under R.S. 47:1989. In a protest by a taxpayer, the interested parties include the parish assessor and Board of Review. In a protest by an assessor the interested parties include the taxpayer and Board of Review. In a protest by a bona fide representative of an affected tax-recipient body, the interested parties include the taxpayer, parish assessor, and Board of Review.
16. N. The chairman of the commission is authorized to rule upon, decide, and/or adjudicate any motion or objection. Notice of rulings by the chairman shall be delivered to the parties by U.S. Mail and/or electronic mail. Any party may appeal a ruling by the chairman to the full commission within seven calendar days of notice. Such appeals may be heard by the commission by special setting or referred to the merits of the case at the discretion of the commission.
17. O. A decision by the commission that determines the fair market value of real property shall be applied to subsequent tax years until reappraisal in a future mandated reappraisal year, unless there has been a change in the physical condition of the property that would justify reappraisal or a change in value. Nothing in this Subparagraph shall be interpreted or applied to limit an assessor’s ability or obligation to reduce an assessment due to a change in the condition of the property or under R.S. 47:1978.1.

18. P. Other than a final decision on the merits of an appeal, any ruling, notice, correspondence, order, directive, or similar communication issued by the commission may be by U.S. Mail and/or electronic mail.

    Form 3103.A Exhibit A Appeal to Louisiana Tax Commission by Property Owner/Taxpayer or Assessor for Real and Personal Property

    La. Tax Commission P.O. Box 66788 Baton Rouge, LA 70896 (225) 219-0339

    Name: __________________ Parish/District: _______________________
    Property Owner/Taxpayer/Assessor

    Address: ____________________City,State,Zip:_____________________
    

    Ward: ______ Assessment Tax Bill No.:_________ Appeal No.:_________

    Address or Legal Description of Property Being Appealed. Also, please identify building by place of business for convenience of appraisal._____________________________________________________

    _____________________________________________________________

    ____________________________________________________________

    I hereby appeal the decision of the Board of Review on the assessment of the above described property pursuant to La..R.S. 47:1992, La. R.S. 47:1989 and the rules of the Louisiana Tax Commission. I timely filed my appeal as required by law.

    Date of the Board of Review Determination: _______________

    “You are required to include a copy of the Board of Review Determination with this Appeal Form.”

    The Fair Market Value by the assessor was:

    Land $_____________ Improvement $___________

    Personal Property $____________ Total $____________

    The Fair Market Value determined by the Board of Review was:

    Land $_____________ Improvement $___________

    Personal Property $____________ Total $____________

    The Fair Market Value should be:

    Land $_____________ Improvement $___________

    Personal Property $____________ Total $____________

    * If you are not appealing personal property leave this section blank.

    ___________________________________________________________

    Applicant: (Property Owner/Taxpayer/Assessor) ( PLEASE PRINT)

    Address: ___________________________________________________

    ___________________________________________________________

    ___________________________________________________________

    ___________________________________________________________

    Telephone No.: ______________________________________________

    Email Address: ______________________________________________

    Date of Appeal: ______________________________________________

    Today’s Date: _______________________________________________

    Signature: __________________________________________________

    This form must be completed in its entirety. The failure to complete the form, in its entirety, or failure to attach a copy of the Board of Review Determination may result in summary dismissal at the discretion of the Tax Commission.

    PLEASE NOTE: Any documents or other evidence submitted to the assessor and/or the Board of Review must be refiled/resubmitted to the Louisiana Tax Commission.

    Form 3103.B Exhibit B Power of Attorney

    PLEASE TYPE OR PRINT

    Taxpayer(s) must sign and date this form on Page 2.

    I. Taxpayer:

    Your Name or Name of Entity:___________________________________

    Street Address, City, State, ZIP:__________________________________

    I/we appoint the following representative as my/our true and lawful agent and attorney-in-fact to represent me/us before the Louisiana Tax Commission. The representative is authorized to receive and inspect confidential information concerning me/our tax matters, and to perform any and all acts that I/we can perform with respect to my/our tax matters, unless noted below. Modes of communication for requesting and receiving information may include telephone, e-mail, or fax. The authority does not include the power to receive refund checks, the power to substitute another representative, the power to add additional representatives, or the power to execute a request for disclosure of tax information to a third party.

    Representatives must sign and date this form on Page 3.

    II. Authorized Representative:

    Name:_______________________________________________________

    Firm:_______________________________________________________

    Street Address ________________________________________________

    City, State, ZIP:_______________________________________________

    Telephone Number:( ) _________________________________________

    Fax Number:( )_______________________________________________

    Email Address:________________________________________________

    III. Scope of Authorized Appointment:

    Acts Authorized. Mark only the boxes that apply. By marking the boxes, you authorize the representative to perform any and all acts on your behalf, including the authority to sign tax returns, with respect only to the indicated tax matters:

19. A. Duration:

    _______ Tax Year _______ (Days, Months, etc.) _________ Until Revoked.

20. B. Agent Authority:

    1. 1. _______General powers granted to represent taxpayer in all matters.

    2. 2. _______Specified powers as listed.

       (a.)____File notices of protest and present protests before the Louisiana Tax Commission.

       (b.)____Receive confidential information filed by taxpayer.

       (c.)____Negotiate and resolve disputed tax matters without further authorization.

       (d.)____Represent taxpayer during appeal process.

21. C. Properties Authorized to Represent:

    1. 1. ____All property.

    2. 2. ____The following property only (give assessment number and municipal address or legal description).

       ________________________________________________________

       ________________________________________________________

       Additional properties should be contained on separate page

       NOTICES AND COMMUNICATIONS: Original notices and other written communication will be sent only to you, the taxpayer. Your representative may request and receive information by telephone, e-mail, or fax. Upon request, the representative may be provided with a copy of a notice or communication sent to you. If you want the representative to request or receive a copy of notices and communications sent to you, check this box.

       REVOCATION OF PRIOR POWER(S) OF ATTORNEY: Except for Power(s) of Attorney and Declaration of Representative(s) filed on this Form, the filing of this Power of Attorney automatically revokes all earlier Power(s) of Attorney on file with the Louisiana Tax Commission for the same tax matters and years or periods covered by this document.

       SIGNATURE OF TAXPAYER(S): If a tax matter concerns jointly owned property, all owners must sign if joint representation is requested. If signed by a corporate officer, partner, guardian, tax matters partner, executor, receiver, administrator, or trustee on behalf of the taxpayer. I certify that I have the authority to execute this form on behalf of the taxpayer.

       IF THIS POWER OF ATTORNEY IS NOT SIGNED AND DATED, IT WILL BE RETURNED.

       _____________________________________________________________

       Signature

       _______________________________

       Date (mm/dd/yyyy)

       _____________________________________________________________

       Spouse/Other Owner Signature

       _______________________________

       Date (mm/dd/yyyy)

       _____________________________________________________________

       Signature of Duly Authorized Representative, if the taxpayer title is a corporation, partnership, executor, or administrator

       _______________________________

       Date (mm/dd/yyyy)

       _____________________________________________________________

       Printed Name Email

       _____________________________________________________________

       Title or Position Telephone

       _____________________________________________________________

       Address

       IV. Declaration of Representative:

       Under penalties of perjury, I declare that:

       I am authorized to represent the taxpayer identified above and to represent that taxpayer as set forth in Part III specified herein;

       I have read and am familiar with all the rules and regulations promulgated by the commission;

       I have fully complied with all rules adopted by the commission regarding professional conduct and ethical considerations.

       _____________________________________________________________

       Signature

       _______________________________

       Date (mm/dd/yyyy)

       IF THIS DECLARATION OF REPRESENTATIVE IS NOT SIGNED AND DATED, THE POWER OF ATTORNEY WILL BE RETURNED.

NOTE: If you disagree with the Board of Review’s determination, you must file an appeal. The appeal of the decision of the Board of Review by one party is not an appeal of that decision from the other party. To protect your rights, if you disagree with the determination of the Board of Review, you should file an appeal to the Louisiana Tax Commission challenging the Board of Review’s determination regardless of whether or not the other party has appealed that decision.

Authority Note

AUTHORITY NOTE: Promulgated in accordance with R.S. 47:1837, R.S. 47:1989 and R.S. 47:1992.

Historical Note

HISTORICAL NOTE: Promulgated by the Louisiana Tax Commission, LR 4:339 (September 1978), amended by the Department of Revenue and Taxation, Tax Commission, LR 10:947 (November 1984), LR 15:1097 (December 1989), LR 20:198 (February 1994), LR 21:186 (February 1995), LR 22:117 (February 1996), amended by the Department of Revenue, Tax Commission, LR 24:492 (March 1998), LR 25:319 (February 1999), LR 26:512 (March 2000), LR 28:521 (March 2002), LR 31:721 (March 2005), LR 32:436 (March 2006), LR 33:498 (March 2007), LR 34:688 (April 2008), LR 36:782 (April 2010), amended by the Office of the Governor, Division of Administration, Tax Commission, LR 38:811 (March 2012), LR 41:682 (April 2015), LR 42:752 (May 2016), LR 43:658 (April 2017), LR 45:539 (April 2019), LR 46:567 (April 2020), LR 47:471 (April 2021), LR 48:1533 (June 2022), LR 49:1063 (June 2023), LR 50:374 (March 2024), LR 51:395 )March 2025), LR 52:974 (June 2026).