La. Revenue and Taxation § 47:337.97
Current with changes from the 2024 legislative session effective on or before 7/1/2024, from Acts 1-3, 6-671
The validity or applicability of a rule may be determined in an action for declaratory judgment in the Board of Tax Appeals or a court of competent jurisdiction. The board shall be made a party to the action. The Board of Tax Appeals or court shall declare the rule invalid or inapplicable if it finds that it violates constitutional provisions or exceeds the statutory authority of the board or was adopted without substantial compliance with required rulemaking procedures.
La. Revenue and Taxation § 47:337.97