Louisiana Administrative Code — Title 61 (Revenue and Taxation)
LAC 61:III.103 — Petitions to Adopt, Amend, or Repeal
A. A petition requesting the adoption, amendment, or repeal of a Department of Revenue rule (including Charitable Gaming rules) shall be submitted in writing on a form prescribed by the department. The petition must be submitted electronically and include all of the following:
1. the name, mailing address, and contact information of the petitioner.
2. a statement identifying whether the petition seeks adoption of a new rule, amendment of an existing rule, or repeal of an existing rule.
3. the citation or subject matter of the rule at issue, if applicable.
4. a concise statement of the substance of the rule proposed for adoption, amendment, or repeal.
5. the reasons for the requested action, including supporting facts, legal arguments, or policy considerations.
6. the petitioner’s signature and date of submission.
B. The petition may include any supporting materials the petitioner wishes the department to consider.
C. The department shall promptly review each petition to determine whether it is complete and in compliance with the requirements of this Section.
D. Within 90 days after the receipt of a properly submitted petition, the department shall either:
1. deny the petition in writing, stating the reasons for denial; or
2. initiate rulemaking proceedings.
E. Disposition
1. If the department denies the petition, notice of the denial and the reasons therefore shall be emailed to the petitioner at the address provided.
2. If the department initiates rulemaking, the petitioner shall be notified, and rule-making proceedings shall be initiated in accordance with the department’s rule making procedures.
Source: official text