La. Admin. Code tit. 42 § III-2741

Current through Register Vol. 50, No. 6, June 20, 2024

Section III-2741 - Petitions for Determination; Procedures

A. If a licensee or casino operator disputes the division's determination or calculation of taxes and fees owed, it may file a petition with the board requesting a determination of the taxes and fees. A copy of the petition shall be served on the division.

B. Within 30 days of filing a petition, the licensee or casino operator shall:

1. pay all taxes, fees, penalties, and interest not disputed in the petition and submit a schedule to the division that contains its calculation of the interest due on non-disputed assessments;

2. file with the board a memorandum of facts and authorities in support of its petition, and serve a copy of the memorandum on the division; and

3. file with the board a certification that it has complied with the requirements of Subparagraphs 1 and 2 of this Subsection.

C. Within 30 days after receipt of the licensee's or casino operator's memorandum, the division shall file a memorandum of facts and authorities in opposition to the licensee's or casino operator's petition and serve a copy on the licensee or casino operator. Within 15 days after service of the division's memorandum, the licensee or casino operator may file a reply memorandum.

D. The division and the licensee or casino operator may stipulate to extend the deadlines specified in this Section if the stipulation is filed with the board before the expiration of the applicable time period. On motion of either the licensee or casino operator or division, the chairman may extend the deadlines in this Section upon a showing of good cause.

E. The board may deny a petition for determination for failure to comply with the requirements of this Section.

La. Admin. Code tit. 42, § III-2741

Promulgated by the Department of Public Safety and Corrections, Gaming Control Board, LR 38:1655 (July 2012).

AUTHORITY NOTE: Promulgated in accordance with R.S. 27:15 and 24.