La. R.S. 47:1406

The board is authorized to make expenditures, including expenditures for personal services and for law books, books of reference, and periodicals, as may be necessary to efficiently execute the functions vested in the board. All expenditures of the board shall be allowed and paid out of any monies appropriated for the purposes of the board. The board's self-generated revenue from local cases shall be expended exclusively for the purposes of its Local Tax Division and may be retained by the board and carried forward for such purposes. All funds held in the board's Escrow Account shall be subject to the provisions of R.S. 47:1439 and shall be expended in accordance with the restrictions of that Section.