Louisiana Revised Statutes — Title 47 (Revenue and Taxation)
La. R.S. 47:1562
Determination and notice of tax due
# A.
If a taxpayer fails to make and file any return or report required by the provisions of this Subtitle, the secretary shall determine the tax, penalty, and interest due by estimate or otherwise. Having determined the amount of tax, penalty, and interest due, the secretary shall send by mail a notice to the taxpayer at the address given in the last report filed by him pursuant to the provisions of the Chapter governing the tax involved, or to any address that may be obtainable from any private entity which will provide such address free of charge or from any federal, state, or local government entity, including but not limited to the United States Postal Service or from United States Postal Service certified software, setting out his determination and informing the person of his purpose to assess the amount so determined against him after thirty calendar days from the date of the notice.
# B.
If a return or report made and filed does not correctly compute the liability of the taxpayer, the secretary shall cause an audit, investigation, or examination, as provided for by R.S. 47:1541, to be made to determine the tax, penalty, and interest due. Having determined the amount of tax, penalty, and interest due, the secretary shall send by mail a notice to the taxpayer at the address given in the last report filed by him pursuant to the provisions of the Chapter governing the tax involved, or to any address that may be obtainable from the U.S. Postal Service or from U.S. Postal Service certified software, setting out his determination and informing the person of his purpose to assess the amount so determined against him after thirty calendar days from the date of the notice.
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In this chapter (35 sections)
- 47:1561 · Alternative remedies for the collection of taxes
- 47:1561.1 · Special authority to enforce collection of taxes collected…
- 47:1561.2 · Special authority to recover rebates and refundable tax…
- 47:1561.3 · Special authority to recover nonrefundable tax credits
- 47:1562 · Determination and notice of tax due
- 47:1563 · Protest to collector's determination of tax due
- 47:1564 · Assessment of tax, interest, and penalties
- 47:1565 · Notice of assessment and right to appeal
- 47:1565.1 · Waiver of restrictions and delays
- 47:1566 · Assessment and notice when tax is in jeopardy
- 47:1567 · Assessment and claims in bankruptcy and receivership
- 47:1568 · Assessment of tax shown on face of taxpayer's returns
- 47:1569 · Collection by distraint and sale authorized
- 47:1570 · Distraint defined
- 47:1571 · Distraint procedure
- 47:1572 · Surrender of property subject to distraint
- 47:1573 · Sale of distrained property
- 47:1574 · Collection by summary court proceeding authorized
- 47:1574.1 · Failure to pay tax collected from others; rule to cease…
- 47:1574.2 · Suit to enjoin certain preparers; cease and desist order
- 47:1574.3 · Business reorganization to evade taxation; refusal to…
- 47:1575 · Injunctions prohibited
- 47:1576 · Remittance of tax under protest; suits to recover
- 47:1576.1 · Settlement offers
- 47:1576.2 · Installment agreements; fees
- 47:1576.3 · Fresh Start Proper Worker Classification Initiative
- 47:1576.4 · Safe harbor
- 47:1577 · Tax obligation to constitute a lien, privilege and mortgage
- 47:1578 · Cancellation of lien, privilege, and mortgage; compromises
- 47:1579 · Prescription of taxes, interest, and penalties
- 47:1580 · Suspension and interruption of prescription
- 47:1581 · Prescription of assessments as judgments
- 47:1582 · Failure to remit tax collected on behalf of the state; rule…
- 47:1583 · Federal tax refund offset fees
- 47:1584 · Innocent spouse rule