Like that much anticipated annual visit to the doctor before school starts, it is again time for Louisiana assessors to open their rolls for taxpayer review, and hopefully no one will need any shots afterwards (but if so, make it tequila!). Many assessors begin the two-week exposure period on August 15th, but the dates vary
Property Damage Suffered as a Result of Hurricane Ida Must be Considered by Assessors into Determining the Fair Market Value
In response to the pandemic, the Jones Walker SALT team published an article regarding La. R.S. 47:1978.1 and its mandate that property damaged, destroyed, or rendered nonoperational due to an emergency declared by the governor was subject to reassessment, including the consideration of additional obsolescence, as a result of that physical and financial damage.
In
Louisiana Tax Commission Issues Additional Guidance on Property Tax Filing Deadlines
Today, in compliance with Proclamation No. JBE 2020-59, which was issued by Governor Edwards on May 14, 2020, the Louisiana Tax Commission (LTC) issued Statewide Advisory 05-2020 explaining that JBE 2020-59 continues the suspension of the statutory April 1, 2020 deadline for filing personal property renditions
Legal Deadlines in Louisiana Temporarily Suspended
As a result of the flooding throughout Louisiana, Governor John Bel Edwards issued Executive Order JBE 2016-053 to suspend deadlines in legal, administrative and regulatory proceedings. The suspension is retroactive from Friday, August 12, 2016 and continues through Friday, September 9, 2016, unless amended, modified, terminated or rescinded by the Governor.
The Louisiana Department of
Mississippi Court Finds State Income Tax Dividend Exclusion Statute Unconstitutional
The Hinds County Chancery Court on March 20th invalidated the nexus-based restrictions contained within Mississippi’s dividend exclusion statute, finding the provisions violated the Commerce Clause.
A copy of the Court’s Order can be found here.
The Mississippi Department of Revenue and the taxpayer, AT&T, had stipulated that the statute, Miss. Code Section
Louisiana Supreme Court Flushes Court of Appeal’s Pot-O-Gold Decision and Limits Scope of “Gross Proceeds” in Lease Tax Case
In our prior post on the case of Pot-O-Gold Rentals, LLC v. City of Baton Rouge, we noted that we were hoping the Louisiana Supreme Court would hear this case in order to “clean up the mess” regarding the reach of the Louisiana lease tax and the scope of taxable “gross proceeds” (a term
Louisiana Tax Amnesty 2014 – Don’t Throw the Baby Out With the Bath Water
Louisiana tax amnesty is back again!
Louisiana Tax Amnesty 2014 began today, October 15, 2014, and will be held through November 14, 2014. This year’s 30-day tax amnesty program offers taxpayers the opportunity to settle tax matters with the Louisiana Department of Revenue by paying 100% of the delinquent taxes. In return, the Department will
Louisiana Adds More SALT to the Louisiana Legal Gumbo: Tax Fraud and Economic Substance Doctrine Discussed at Louisiana’s Highest Court
Something new has been cooking in the Louisiana tax law kitchen!
The Louisiana Supreme Court was recently asked to entertain the separate ideas of fraud and, for the first time, the economic substance doctrine in deciding a tax case in the State. Louisiana is certainly used to heat (as can be seen by its food
New Legislation Expands Jurisdiction of Louisiana Board of Tax Appeals
The Louisiana legislature and the Louisiana Board of Tax Appeals (the “BTA”) have been busy! On June 12, 2014, Louisiana Governor Bobby Jindal signed into law HB 863 (Act 640), which expands the jurisdiction of the Louisiana Board of Tax Appeals (the “BTA”) and changes a number of state and local tax procedures;