The Official Website of the Louisiana Department of Revenue
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Statements of Acquiescence or Non-Acquiescence (SA/SNA) are a type of declaratory ruling issued to announce the department’s acceptance or rejection of specific unfavorable court or administrative decisions. A SA/SNA is binding on the department unless superseded by a later SA/SNA, declaratory ruling, rule, statute, or court case.
Revenue Information Bulletins (RIB) are informal statements of information issued for the public and employees of the Louisiana Department of Revenue that are general in nature. RIBs are used to announce general information that the department believes to be useful in complying with the laws administered.
Revenue Rulings (RR) are a type of declaratory ruling written to apply principles of law and a statement of the department’s position to specific sets of facts. Revenue Rulings are binding on the department until superseded or modified by subsequent change in statute, regulation, declaratory ruling, or court decision.
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