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Louisiana Revised Statutes — Title 47 (Revenue and Taxation)

La. R.S. 47:1522

Alternative dispute resolution

Official textlegis.la.gov

The secretary of the Department of Revenue may enter into contracts with the approval of the attorney general, with individuals and organizations to conduct alternative dispute resolution to arbitrate or to mediate any issue in order to assist in the collection of any taxes, penalties, or interest due under Subtitle II of this Title in an aggregate amount not to exceed five million dollars when such procedures are deemed to be in the best interest of the state. The secretary of the Department of Revenue shall have the authority to contract for the allocation of any costs of alternative dispute resolution procedures. The secretary shall retain the authority to contract for the nonbinding mediation of any dispute under Subtitle II of this Title by any mediator qualified pursuant to R.S. 9:4106, or by any member of the Board of Tax Appeals.

Last amended: Acts 1999, No. 201, §1, eff. June 11, 1999; Acts 2004, No. 134, §1, eff. June 4, 2004; Acts 2015, No. 210, §1, eff. June 23, 2015.

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In this chapter (37 sections)
  1. 47:1501 · Definitions
  2. 47:1502 · Administration by collector
  3. 47:1502.1 · Merger and consolidation of state tax collector for the…
  4. 47:1503 · Powers of authorized representatives of collector
  5. 47:1504 · Organization of Department of Revenue
  6. 47:1504.1 · Criminal history information; access to federal tax…
  7. 47:1505 · Collector's bond
  8. 47:1506 · Collector's records
  9. 47:1506.1 · Microfilm or microfiche records; electronic digitized…
  10. 47:1507 · Authentication of secretary's records; fees for searching for…
  11. 47:1508 · Confidentiality of tax records
  12. 47:1508.1 · Unauthorized disclosure of information
  13. 47:1509 · Publication of tax information
  14. 47:1510 · Preservation of returns and reports
  15. 47:1511 · Power to make rules and regulations
  16. 47:1512 · Power to employ counsel; attorney fees
  17. 47:1513 · Power to administer oaths
  18. 47:1514 · Power to extend time to file returns and pay tax
  19. 47:1515 · Prohibition of class action lawsuits
  20. 47:1515.1 · Sales tax refund; new housing construction
  21. 47:1515.2 · Authority to collect fees; office of conservation
  22. 47:1515.3 · Authority to collect severance taxes; Department of…
  23. 47:1516 · Out-of-state debt collection
  24. 47:1516.1 · In-state debt collection
  25. 47:1517 · Tax exemption budget
  26. 47:1517.1 · Tax incentives; state agencies and state offices that…
  27. 47:1517.2 · Tax incentive and economic development program evaluation…
  28. 47:1518 · Authority to require whole-dollar reporting on tax returns
  29. 47:1519 · Payment of taxes by electronic funds transfer; credit or…
  30. 47:1520 · Electronically filed returns; signatures
  31. 47:1520.1 · Electronically filed returns; signatures and direct deposit
  32. 47:1520.2 · Electronically filed claims for refunds; overpayment of…
  33. 47:1521 · Immediate disposition of collections
  34. 47:1522 · Alternative dispute resolution
  35. 47:1523 · Reciprocal agreements; federal government
  36. 47:1524 · Tax credit registry; requirements; limitations
  37. 47:1525 · Louisiana Tax Institute; membership, terms, and duties and…
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