Louisiana Administrative Code — Title 61 (Revenue and Taxation)
LAC 61:III.311 — Time Delay for Providing Names of Arbitrators
A. As soon as practical, but not more than 30 business days after consent of the parties to participate in arbitration, the department will send to the taxpayer or the taxpayer's representative the names of potential arbitration companies to provide case management services for the arbitration session.
Source: official text