La. Admin. Code tit. 69 § I-301

Current through Register Vol. 50, No. 9, September 20, 2024

Section I-301 - Pleadings in General

A. Except as provided for in the rules related to electronic filing, an original and six conformed copies of all pleadings and memoranda shall be filed with the board in a state case (for local cases see §1101).

B. All pleadings are to be signed by the individual who files them. The capacity in which he is acting, his mailing address and telephone number shall be stated below the signature.

C. The signing of the pleading will be construed to be the individual's statement that he is duly authorized to represent the taxpayer, that the allegations of the petition are true and correct to the best of his information and belief and that the capacity in which he acts is properly stated.

D. All pleadings filed subsequent to the original petition shall be accompanied by a certificate of service certifying that such pleadings have been served on all opposing parties or parties in interest in the case.

E. All pleadings in state cases shall have a caption substantively similar to the following:

BOARD OF TAX APPEALS STATE OF LOUISIANA

...............................................................

Petitioner

VS.

Department of Revenue

Respondent

La. Admin. Code tit. 69, § I-301

Promulgated by the Department of Civil Service, Board of Tax Appeals, LR 411080 (6/1/2015), Amended LR 46785 (6/1/2020).

AUTHORITY NOTE: Promulgated in accordance with R.S. 47:1413.