Louisiana Administrative Code — Title 61 (Revenue and Taxation)
LAC 61:III.315 — Disclosure of Conflict of Interest
A. An arbitrator must have no official, financial, or personal conflict of interest with any issue or party in controversy unless the conflict of interest is fully disclosed, in writing, to all parties and all parties agree, in writing, that the person may continue to serve. If an arbitrator is disqualified by either party, another arbitrator will be selected by the arbitration company.
Source: official text