Louisiana Revised Statutes — Title 47 (Revenue and Taxation)
La. R.S. 47:641 — Delinquent tax
The tax provided by this Part shall become delinquent after the date fixed for each monthly report to be filed in the office of the collector, and from such time shall be subject to the addition of interest, penalties, and costs as provided in Chapter 18, Subtitle II of this Title.
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Amended by Acts 1958, Ex.Sess., No. 2, §5.
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Source: official text