Louisiana Revised Statutes — Title 47 (Revenue and Taxation)
La. R.S. 47:1406
Expenditures
The board is authorized to make expenditures, including expenditures for personal services and for law books, books of reference, and periodicals, as may be necessary to efficiently execute the functions vested in the board. All expenditures of the board shall be allowed and paid out of any monies appropriated for the purposes of the board. The board's self-generated revenue from local cases shall be expended exclusively for the purposes of its Local Tax Division and may be retained by the board and carried forward for such purposes.
All funds held in the board's Escrow Account shall be subject to the provisions of R.S.
47:1439 and shall be expended in accordance with the restrictions of that Section.
Amended by Acts 1950, No. 58, §1; Acts 2014, No. 640, §2, eff. June 12, 2014; Acts
2024, No. 307, §1, eff. May 28, 2024.
Source: view the official text
In this chapter (18 sections)
- 47:1401 · Creation of Board of Tax Appeals
- 47:1402 · Membership of board; qualifications; appointment; term;…
- 47:1403 · Designation of officers; domicile; quorum; seal
- 47:1404 · Employees of the board
- 47:1405 · Retention of records and property by the board
- 47:1406 · Expenditures
- 47:1407 · Jurisdiction of the board
- 47:1408 · Power to administer oaths and issue rules, orders, or…
- 47:1409 · Witness fees and mileage
- 47:1410 · Findings of fact, decisions, and opinions
- 47:1411 · Documents to be served by registered mail
- 47:1412 · Rules of evidence
- 47:1413 · Rules and regulations
- 47:1414 · Persons authorized to appear before the board
- 47:1415 · Records open to public inspection
- 47:1416 · Stenographic reports of hearings
- 47:1417 · Recusal; board members
- 47:1418 · Definitions