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Rs 47:337.92 Definitions

§337.92. Definitions

As used in this Part:

(1) "Board" means the Louisiana Uniform Local Sales Tax Board as defined in R.S.

47:337.2 that is required to develop rules and regulations pursuant to Chapter 2-D of the

Uniform Local Sales Tax Code unless otherwise specified.

(2) "Party" means each person named or admitted as a party, or properly seeking and

entitled as of right to be admitted as a party.

(3) "Person" means any individual, partnership, corporation, association,

governmental subdivision, or public or private organization of any character other than the

board.

(4) "Rule" or "regulation" means each statement, guide, or requirement for conduct

or action of local taxing authorities concerning provisions of sales and use tax law or its

administration that is applicable only to such authorities and which is not a "common sales

tax law" as defined in R.S. 47:337.2, exclusive of those regulating only the internal

management of such authorities, which has general applicability and the effect of

implementing or interpreting such substantive law or policy, or which prescribes the

procedure or practice requirements of such authorities. A rule may be of general

applicability provided its form is general and it is capable of being applied to every member

of an identifiable class. The term includes the amendment or repeal of an existing rule but

does not include declaratory rulings or orders.

(5) "Rulemaking" means the process employed by the board for the adoption,

amendment, or repeal of a rule or regulation. The fact that a statement of policy or an

interpretation of a statute is made in the decision of a case or in a collector's decision upon

or disposition of a particular matter as applied to a specific set of facts involved does not

render the same rule within this definition or constitute specific adoption thereof by the board

so as to be required to be adopted in accordance with this Part.

Acts 2004, No. 469, §1, eff. July 1, 2004; Acts 2017, No. 274, §2, eff. June 16, 2017.

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Local Government
Louisiana
3
8
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John Bel Edwards
John Bel Edwards
January 11, 2016 -
Democratic
1-225-342-4404
900 North 3rd Street, Baton Rouge, LA, 70802

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