La. R.S. 47:337.44 — Rule to show cause and examination of judgment debtor

A. Whenever the collector finds that any person has failed to file or refuses to file any return required by any provision of this Chapter, 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.
B. The proceedings outlined herein shall be consistent with Article 2592 of Louisiana Code of Civil Procedure.