Louisiana Revised Statutes — Title 47 (Revenue and Taxation)
La. R.S. 47:1546
Notice to attend hearings, how given
Official textlegis.la.gov
The notice or subpoena requiring a person to attend a hearing authorized by this Sub-title, to be examined, or to answer any questions or to produce any books, records, papers, vouchers, accounts or documents, shall be given by the collector or any of his authorized assistants, either through personal service on the person and endorsement of such service on the reverse of a copy of such notice, or by sending a notice by registered mail to the last known address of such person. The mailing of the notice shall be presumptive evidence of its receipt by the person to whom it was addressed.
Source: view the official text
In this chapter (10 sections)
- 47:1541 · Secretary's duty to determine correct tax
- 47:1542 · Power to examine records and premises of taxpayer
- 47:1542.1 · Retention of records by taxpayers
- 47:1542.2 · Power to request records in machine-sensible format
- 47:1543 · Power to examine the records of third parties
- 47:1544 · Power to conduct hearings
- 47:1545 · Power to subpoena witnesses; fees
- 47:1546 · Notice to attend hearings, how given
- 47:1547 · Procedure to compel witnesses to attend and to testify at…
- 47:1548 · Rule to show cause and examination of judgment debtor