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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.

Tax Equalization and Tax Exemption requests recommended by the Board of Commerce and Industry are forwarded to the Board of Tax Appeals, which then notifies the secretary of the Department of Revenue. The Department of Revenue has 30 days to answer and a hearing is held. If no objection, the board makes a recommendation to the governor for final determination.

OBJECTIVES AND PERFORMANCE INDICATORS

1. In FY 1998-99, the Administrative Program will process all taxpayer claims, applications, and requests received within 30 days of receipt.

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

 

 

 

 

 

$151,810

$159,810

2

 

ACT 18 FISCAL YEAR 1997-1998

 

 

 

 

 

 

 

 

 

BA-7 TRANSACTIONS:

$0

$0

0

 

None

 

 

 

 

 

$151,810

$159,810

2

 

EXISTING OPERATING BUDGET - December 10, 1997

 

 

 

 

 

($1,200)

($1,200)

0

 

Equipment/Major Repairs Adjustment(s) (Non-recurring: -$1,200)

$4,049

$4,049

0

 

Attrition Adjustment(s)

($55)

($55)

0

 

Retirement Rate Adjustment(s)

($4,049)

($4,049)

0

 

Reductions in various Expenditure Categories; Including Reductions to fully fund Salaries

($755)

($755)

0

 

Risk Management Adjustment(s)

$260

$260

0

 

Legislative Auditor Fees

 

 

 

 

 

$150,060

$158,060

2

 

TOTAL RECOMMENDED

 

 

 

 

 

($1,750)

($1,750)

0

 

DIFFERENCE (TOTAL RECOMMENDED AND EXISTING OPERATING BUDGET)

The total means of financing for this program is recommended at 98.9% of the existing operating budget. It represents 89.4% of the total request ($176,793) for this program.

PROFESSIONAL SERVICES

$9,063

 

Legal services as required by the Board

 

 

 

$9,063

 

TOTAL PROFESSIONAL SERVICES

OTHER CHARGES

$2,544

 

Legislative Auditor

 

 

 

$2,544

 

TOTAL OTHER CHARGES

 

 

 

 

 

Interagency Transfers:

$979

 

Office of Information Services for data processing charges and Office of Uniform Payroll System

 

 

 

$979

 

TOTAL INTERAGENCY TRANSFERS

ACQUISITIONS AND MAJOR REPAIRS

$6,400

 

Library reference materials and office equipment

 

 

 

$6,400

 

TOTAL ACQUISITIONS AND MAJOR REPAIRS


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