- A. If the petition is an appeal pursuant to a payment under protest, the taxpayer should insert on the transmitting cover letter a bold/all caps/red-font typed "PAYMENT UNDER PROTEST APPEAL" label.
- B. The taxpayer should also mail a courtesy copy of the petition to the relevant collector at the same time that it is filed with the board.
Authority Note
AUTHORITY NOTE: Promulgated in accordance with R.S. 47:1413.
Historical Note
HISTORICAL NOTE: Promulgated by the Department of Civil Service, Board of Tax Appeals, LR 41:1081 (June 2015).