Louisiana Revised Statutes — Title 47 (Revenue and Taxation)
La. R.S. 47:1548
Rule to show cause and examination of judgment debtor
Official textlegis.la.gov
A. Whenever the collector finds that any person has failed to file or refuses to file any return required by any provision of Title 47 of the Louisiana Revised Statutes of 1950, the collector may institute against that person:
# (1)
A rule to show cause why the return should not be filed, and
# (2)
A rule to examine a judgment debtor, as provided for in Articles 2452 through 2456, Louisiana Code of Civil Procedure where the tax due has been duly and finally assessed as otherwise provided.
The proceedings outlined herein shall be consistent with Article 2592 of Louisiana Code of Civil Procedure.
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