Louisiana Revised Statutes — Title 47 (Revenue and Taxation)
La. R.S. 47:830
Suspension of prescription
Official textlegis.la.gov
Any prescription running against the tax imposed by this Chapter shall be suspended by the filing of any pleading with any court of proper jurisdiction for the collection or refund of the tax or by means of a written agreement between the taxpayer and the secretary of the Department of Revenue made prior to the lapse of the prescriptive period.
Acts 1984, 1st Ex. Sess., No. 8, §3, eff. July 1, 1984; Acts 1997, No. 658, §2.
{{NOTE: SEE ACTS 1984, 1ST EX. SESS., NO. 8, §4, EFF. MARCH 27, 1984.}}
Source: view the official text
In this chapter (13 sections)
- 47:821 · Definitions
- 47:822 · Imposition of tax
- 47:823 · Rate of tax
- 47:824 · Amount due
- 47:825 · Direct payment by generator
- 47:826 · Collection by disposer; liability of disposer
- 47:827 · Returns and payment
- 47:828 · Interest
- 47:829 · Refunds
- 47:830 · Suspension of prescription
- 47:831 · Records; rules and regulations
- 47:832 · Disposition of collections
- 47:833 · REPEALED BY ACTS 1992, NO. 526, §2, EFF. JUNE 29, 1992