La. Revenue and Taxation § 47:1832

Current with changes from the 2024 Legislative Session

Section 47:1832 - Compensation; tenure; vacancies; salary

(1) The tax commission shall be composed of five members appointed by the governor from the state public service commission districts to serve at his pleasure. Vacancies in unexpired terms shall be filled by appointment by the governor. Each appointment by the governor shall be submitted to the Senate for confirmation.

(2)

(a) The three commission members appointed by the governor prior to May 1, 2004, shall continue to serve at the pleasure of the governor. Appointments made by the governor to replace any commission member serving prior to May 1, 2004, shall be made from separate public service commission districts not represented by a serving member of the commission.

(b) The two additional members of the commission to be appointed by the governor by August 1, 2004, shall be appointed from separate public service commission districts and shall not be appointed from the same public service commission district as a commission member serving prior to May 1, 2004. Vacancies shall be filled from the same public service commission district as the original appointment.

(c) Appointments made by the governor pursuant to this Paragraph after May 1, 2004, shall ensure that no members shall be appointed from the same public service commission district.

(3) Effective August 1, 2008, one member of the commission shall be appointed from each public service commission district.

B. The governor shall designate one of the members as chairman. The salaries of the chairman and members of the tax commission shall be set by the governor.

La. Revenue and Taxation § 47:1832

Amended by Acts 1956, No. 125, §1; Acts 1965, No. 53, §2; Acts 1970, No. 276, §1; Acts 1975, No. 139, §2; Acts 1978, No. 355, §1. Acts 1984, No. 195, §1, eff. June 28, 1984; Acts 1988, 1st Ex. Sess., No. 3, §1, eff. March 28, 1988; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994; Acts 2004, No. 112, §1, eff. May 28, 2004.

Amended by Acts 1956, No. 125, §1; Acts 1965, No. 53, §2; Acts 1970, No. 276, §1; Acts 1975, No. 139, §2; Acts 1978, No. 355, §1. Acts 1984, No. 195, §1, eff. 6/28/1984; Acts 1988, 1st Ex. Sess., No. 3, §1, eff. 3/28/1988; H.C.R. No. 88, 1993 R.S., eff. 5/30/1993; H.C.R. No. 1, 1994 R.S., eff. 5/11/1994; Acts 2004, No. 112, §1, eff. 5/28/2004.

SEE ACTS 1984, NO. 195, §2.