1. A. Any person who has a claim against the state of Louisiana, as provided by R.S. 47:1481, shall initiate same by petition in the following form.

   1. 1. A caption as follows:

      BOARD OF TAX APPEALS

      STATE OF LOUISIANA

      ...............................................................

      Petitioner
      VS.
      Department of Revenue

      Respondent

   2. 2. Petition for claim against the State under R.S. 47:1413:

      1. a. proper allegations showing jurisdiction in the board;
      2. b. clear and concise statement of the nature and the amount of the claim;
      3. c. a prayer, setting forth the relief sought by the petitioner;
      4. d. the signature of the petitioner or that of his counsel. The signature of the counsel shall be in individual and not as a firm name. The name and mailing address of the petitioner or of counsel shall be typed or printed immediately following the signature;
      5. e. a verification of the petitioner, a partner, or a bona fide officer of the corporation.

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 41:1083 (June 2015), amended LR 46:787 (June 2020).