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Program A: Administrative

Program Authorization: R.S. 47:1401 et seq.

PROGRAM DESCRIPTION

The mission of the Administrative Program of the Board of Tax Appeals is to provide an appeal process to hear and decide, at minimum expense to taxpayer, questions of law and fact arising from disputes or controversies between a taxpayer and the secretary of the Department of Revenue in the enforcement of any tax administered by the department.

The goals of the Administrative Program of the Board of Tax Appeals are:

1. Protect taxpayer's rights to appeal at minimum expense.

2. Maintain an efficient filing and processing of taxpayer appeals to both the Legal Division and the Collection Division of the Department of Revenue for an expeditious resolution.

3. Develop and maintain an open working communication with the secretary of the Department of Revenue.

4. Make the board's rules and requirements for filing an appeal simple and convenient for all taxpayers.

5. Handle all taxpayer related issues that come before the board in a professional, fair, and equitable manner.

The Board of Tax Appeals has the authority to hear appeals from the imposition of the following types of taxes; individual income tax; corporate income; corporate franchise; excise; severance; sales and use; withholding; motor vehicle; transportation and communication; hazardous waste; inspection and supervision; and inventory and special fuels. If a taxpayer is aggrieved by an assessment made by the secretary of the Department of Revenue, the taxpayer files a petition with the Board of Tax Appeals seeking relief. The department has 30 days in which to answer the allegations. The case is assigned for hearing, at which time either party may introduce evidence. After hearing the case and considering the record, the law and evidence, a judgement is rendered by the Board of Tax Appeals. If the judgement is not appealed by either party within 30 days, it becomes final.

The board also approves or disapproves claims against the state. If the claim is approved by the board, the legislature is authorized to appropriate funds to pay the claim. In addition, the Board of Tax Appeals is authorized to review and approve or disapprove the following: offers of compromise; penalty waiver requests; tax lien releases and redetermination of final assessments submitted to it by the secretary of the Department of Revenue.

OBJECTIVES AND PERFORMANCE INDICATORS

Unless otherwise indicated, all objectives are to be accomplished during or by the end of FY 1999-2000. Performance indicators are made up of two parts: name and value. The indicator name describes what is being measured. The indicator value is the numeric value or level achieved within a given measurement period. For budgeting purposes, performance indicator values are shown for the prior fiscal year, the current fiscal year, and alternative funding scenarios (continuation budget level and Executive Budget recommendation level) for the ensuing fiscal year (the fiscal year of the budget document).

 

 

RESOURCE ALLOCATION FOR THE PROGRAM

SOURCE OF FUNDING

This program is funded with State General Fund and Fees and Self-generated Revenues. Fees and Self-generated Revenues are derived from filing fees based on the amount in dispute and charges for copies of transcripts of hearings.

ANALYSIS OF RECOMMENDATION

GENERAL FUND

TOTAL

T.O.

DESCRIPTION

 

 

 

 

 

$150,060

$158,060

2

 

ACT 19 FISCAL YEAR 1998-1999

 

 

 

 

 

 

 

 

 

BA-7 TRANSACTIONS:

$0

$0

0

 

None

 

 

 

 

 

$150,060

$158,060

2

 

EXISTING OPERATING BUDGET November 20, 1998

 

 

$655

$655

0

 

Risk Management Adjustment

$7,450

$7,450

0

 

Acquisitions and Major Repairs

($6,400)

($6,400)

0

 

Nonrecurring Acquisitions and Major Repairs

$82

$82

0

 

Legislative Auditor Fees

($819)

($819)

0

 

UPS Fees

$8,672

$20,672

1

Other Adjustments To replace Other Compensation secretary with a new Word Perfect Specialist position

$4,111

$4,111

0

 

Other Adjustments To adequately fund related benefits

$5,335

$5,335

0

Other Adjustments To adequately fund travel expenses

$1,785

$1,785

0

Other Adjustments For postage, telephone services, and utilities

 $13,359

$13,359

 0

 

Other Adjustments To increase compensation for Board members

$14,937

$14,937

0

 

Other Adjustments To increase legal services contract

$199,227

$219,227

3

TOTAL RECOMMENDED

$49,167

$61,167

1

 

DIFFERENCE (TOTAL RECOMMENDED AND EXISTING OPERATING BUDGET)

The total means of financing for this program is recommended at 120.7% of the existing operating budget. It represents 102.5% of the total request ($186,273) for this program. The primary reason for the increase in this program is due to a new Word Perfect Operator Specialist position and travel and related benefits adjustments.

PROFESSIONAL SERVICES

$24,000

 

Legal services as required by the Board

 

 

 

$24,000

 

TOTAL PROFESSIONAL SERVICES

OTHER CHARGES

$2,626

 

Legislative Auditor

 

 

 

$2,626

 

TOTAL OTHER CHARGES

 

 

 

 

 

Interagency Transfers:

$160

 

Office of Uniform Payroll System

 

 

 

$160

 

TOTAL INTERAGENCY TRANSFERS

ACQUISITIONS AND MAJOR REPAIRS

$7,450

 

Office equipment and acquisitions

 

 

 

$7,450

 

TOTAL ACQUISITIONS AND MAJOR REPAIRS


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