---
urn: urn:us-la:rs:47:2332
citation: "R.S. 47:2332"
status: active
breadcrumb: "Title 47 › Subtitle III › Chapter 6 › Part II"
acts_citations:
  - { year: 1976, number: 705, section: 12, effective_date: 1976-08-04, role: enactment }
---

# Date of adoption of guidelines, manuals, rules, and regulations

All guidelines, manuals, rules and regulations approved and adopted by the Louisiana Tax Commission or its successor for use in making appraisals prior to December 31, 1977, as required by Article VII of the constitution of Louisiana shall be approved and adopted on or before December 1, 1976.
