In Chevron USA, Inc. v Department of Revenue, No. 13111D, (La. Bd. Tax App. July 29, 2025), the Louisiana Board of Tax Appeals (the “Board”) held that the participation of Chevron USA, Inc. (the “Taxpayer”) in multiple status conferences was sufficient to avoid abandonment under La. C.C.P. art. 561 (“Art. 561”). The Board adopted
It’s that time to act quickly or lose your rights to contest property tax valuations for real property and business personal property. The “open rolls” period in any Louisiana parish is the annual opportunity for taxpayers to check property tax assessments and determine whether they are correct. More importantly, it is a time to act
A new Supreme Court decision creates potential traps for the unwary and gives the Internal Revenue Service (“IRS”) nationwide power to leave a taxpayer without a remedy to contest certain collection actions. Importantly, while a Collection Due Process (“CDP”) action is pending, taxpayers should ensure to the extent possible that no refunds are generated for
If you are a remote seller selling into Louisiana, but not collecting tax on those sales because your activities are below the filing and remittance threshold, watch your mail! The Louisiana Sales and Use Tax Commission for Remote Sellers (the “Remote Sellers Commission”) issued approximately 7,000 notices, dated on or about August 15, 2024, via
Because it was a fiscal session, the Louisiana Legislature enacted a number of key tax changes in the 2023 Regular Session that concluded on June 8, 2023. Below you will find the important substantive tax updates and their implications for taxpayers, which are addressed by tax type. A number of these changes represent welcome relief for