Partnertax.ai
Start free trial →

Louisiana Revised Statutes — Title 47 (Revenue and Taxation)

La. R.S. 47:1561

Alternative remedies for the collection of taxes

Official textlegis.la.gov11 subsections

# A.

In addition to following any of the special remedies provided in the various chapters of this Subtitle, the collector may, in his discretion, proceed to enforce the collection of any taxes due under this Subtitle by means of any of the following alternative remedies or procedures:

# (1)

Assessment and distraint, as provided in R.S. 47:1562 through 1573.

# (2)

Summary court proceeding, as provided in R.S. 47:1574.

# (3)

Ordinary suit under the provisions of the general laws regulating actions for the enforcement of obligations before the Board of Tax Appeals or any court of competent jurisdiction.

# (4)

Demand in reconvention, or third party demand, in any court of competent jurisdiction or before the Board of Tax Appeals concerning collection of state taxes due, including any related interest, penalties, costs, and attorney fees due under applicable law.

# B.

The collector may choose which of these procedures he shall pursue in each case, and the counter-remedies and delays to which the taxpayer shall be entitled shall be only those which are not inconsistent with the proceeding initiated by the collector, provided that in every case the taxpayer shall be entitled to proceed under R.S. 47:1576 except under any of the following circumstances:

# (1)

After he has filed a petition with the Board of Tax Appeals for a redetermination of the assessment.

# (2)

When an assessment for the tax in question has become final.

# (3)

After the deadline to file an answer or defenses, after he has appeared in, or after he has filed any responsive pleading or defenses in any proceeding or suit involving the same tax obligation pending against him.

# (4)

When a third party demand for the same tax obligation is pending against him in a suit by the collector concerning collection of the same tax obligation.

# C.

The fact that the collector has initiated proceedings under the assessment and distraint procedure shall not preclude him from thereafter proceeding by summary or ordinary court proceedings for the enforcement of the same tax obligation.
Amended by Acts 1972, No. 566, §1; Acts 2014, No. 198, §1, eff. July 1, 2014; Acts 2015, No. 210, §1, eff. June 23, 2015; Acts 2019, No. 365, §1, eff. Nov. 18, 2019.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this chapter (35 sections)
  1. 47:1561 · Alternative remedies for the collection of taxes
  2. 47:1561.1 · Special authority to enforce collection of taxes collected…
  3. 47:1561.2 · Special authority to recover rebates and refundable tax…
  4. 47:1561.3 · Special authority to recover nonrefundable tax credits
  5. 47:1562 · Determination and notice of tax due
  6. 47:1563 · Protest to collector's determination of tax due
  7. 47:1564 · Assessment of tax, interest, and penalties
  8. 47:1565 · Notice of assessment and right to appeal
  9. 47:1565.1 · Waiver of restrictions and delays
  10. 47:1566 · Assessment and notice when tax is in jeopardy
  11. 47:1567 · Assessment and claims in bankruptcy and receivership
  12. 47:1568 · Assessment of tax shown on face of taxpayer's returns
  13. 47:1569 · Collection by distraint and sale authorized
  14. 47:1570 · Distraint defined
  15. 47:1571 · Distraint procedure
  16. 47:1572 · Surrender of property subject to distraint
  17. 47:1573 · Sale of distrained property
  18. 47:1574 · Collection by summary court proceeding authorized
  19. 47:1574.1 · Failure to pay tax collected from others; rule to cease…
  20. 47:1574.2 · Suit to enjoin certain preparers; cease and desist order
  21. 47:1574.3 · Business reorganization to evade taxation; refusal to…
  22. 47:1575 · Injunctions prohibited
  23. 47:1576 · Remittance of tax under protest; suits to recover
  24. 47:1576.1 · Settlement offers
  25. 47:1576.2 · Installment agreements; fees
  26. 47:1576.3 · Fresh Start Proper Worker Classification Initiative
  27. 47:1576.4 · Safe harbor
  28. 47:1577 · Tax obligation to constitute a lien, privilege and mortgage
  29. 47:1578 · Cancellation of lien, privilege, and mortgage; compromises
  30. 47:1579 · Prescription of taxes, interest, and penalties
  31. 47:1580 · Suspension and interruption of prescription
  32. 47:1581 · Prescription of assessments as judgments
  33. 47:1582 · Failure to remit tax collected on behalf of the state; rule…
  34. 47:1583 · Federal tax refund offset fees
  35. 47:1584 · Innocent spouse rule
Full table of contents →