Tag Archives: Tax Procedure

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 … Continue Reading

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; most importantly, … Continue Reading
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