Louisiana Revised Statutes — Title 47 (Revenue and Taxation)
La. R.S. 47:641
Delinquent tax
Official textlegis.la.gov
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: view the official text
In this chapter (23 sections)
- 47:631 · Imposition of tax
- 47:632 · Taxes payable by owners; lien and privilege created
- 47:633 · Severance tax; rates; administration
- 47:633.1 · Repealed by Acts 2002, No. 12, §1, eff. June 7, 2002
- 47:633.2 · Transfer of funds to royalty road or royalty fund
- 47:633.3 · Establishment of timber conversion factor
- 47:633.4 · Tertiary recovery incentive
- 47:633.5 · Produced water injection incentive
- 47:633.6 · Calculation of market value for trees and timber
- 47:634 · Definitions
- 47:635 · Reports and payment of taxes by severers
- 47:636 · Severers required to withhold taxes from royalty payments
- 47:637 · Severers not required to withhold tax where it is withheld by…
- 47:638 · Purchasers required to withhold taxes
- 47:639 · Withholding and payment of taxes where title of property is in…
- 47:640 · Reports by purchasers
- 47:641 · Delinquent tax
- 47:642 · Failure to file reports
- 47:643 · Tax in addition to property taxes; restriction on further…
- 47:643.1 · Restriction on taxation of timber
- 47:644 · Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998
- 47:645 · Disposition of collections
- 47:646 · Apportionment of amounts allocated to parishes