La. Revenue and Taxation § 47:1831
Current with operative changes from the 2024 Third Special Legislative Session
There shall be a state agency to be known as the Louisiana Tax Commission, hereinafter referred to as the tax commission which shall be a continuation of the commission created in Act 140 of 1916, and which succeeded to certain powers and duties of the State Board of Appraisers and the State Board of Equalization.
La. Revenue and Taxation § 47:1831