(b) deleted references to “Real/Personal Property Rules and Regulations of 2007” and incorporated the amendments to the Real/Personal Property Rules, effective June 27, 2010, including the revisions to all subsections of section 1001, and any amendments to the Real/Personal Property Rules adopted by the Department of Revenue, including any regulations adopted pursuant to paragraph (a), effective July 18, 2011. (c) added subsection (C)(2)(a); and (d) added the following definition: “Excluded Property”. (Added by ORD. 71-00, File No. 000358, App. 4/28/2000; amended by ORD. 70-04, File No. 040679, App. 5/27/2004; ORD. 94-99, File No. 990405, App. 4/27/99) (Derivation: Former Administrative Code Sec- ton 16.524). SEC. 724. ADMINISTRATION OF INSUBORDINATION OF TAX RETURNS. (a) Resubmission Authority. The Tax Commissioner, acting with the advice of the Deputy Tax Commissioner of the Department of Revenue, if otherwise authorized by law, may resubmit or amend a return, with or without change of amount claimed, for a person, pursuant to any provision of law which (1) authorizes, or (2) has the effect of authorizing, resubmission of tax returns on the ground that the return of a delinquent taxpayer has been properly filed with or required to be filed, as provided in this Section. (b) Change Due to Changes in Personal Condition or Employment.
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DECLARATION OF EMERGENCY Department of Revenue Policy Services Division Ad Valor em Taxation (LAC 61:V.101, 303, 304, 703, 901, 907, 1103, 1305, 1307, 1503, 2503, 3101, 3103, 3105, 3106, and 3107)
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