La. Admin. Code tit. 61 § III-305

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

Section III-305 - Initiation of Arbitration

A. The secretary may select cases whose total value as of the date of selection for binding arbitration is less than $1 million. Once a case has been selected for arbitration, notice will be sent to the taxpayer regarding the selection within 30 days.

B. The taxpayer may give written notice to the department of the taxpayer's desire to participate in arbitration. The notice must be signed by the taxpayer or representative of the taxpayer and contain the taxpayer's name, tax identification number, address, telephone number, fax number, and e-mail address and the taxpayer's representative e-mail address as well as a brief description of the nature of the dispute and the issues. The notice must also state the relief requested, the reasons supporting the relief, and any other relevant and reliable information supporting the claim.

C. Neither the department nor the taxpayer has the right to mandate or force the opposing party into arbitration.

La. Admin. Code tit. 61, § III-305

Promulgated by the Department of Revenue, Policy Services Division, LR 29:364 (March 2003).

AUTHORITY NOTE: Promulgated in accordance with R.S. 47:1511 and 1522.