La. Revenue and Taxation § 47:1564

Current with changes from the 2024 First and Second Extraordinary Sessions

Section 47:1564 - Assessment of tax, interest, and penalties

At the expiration of thirty calendar days from the date of the secretary's notice provided in R.S. 47:1562(A) or (B), or at the expiration of such time as may be necessary for the secretary to consider any protest filed to such notice, the secretary shall proceed to assess the tax, penalty, and interest that he determines to be due under the provisions of any Chapter of this Subtitle. The assessment shall be evidenced by a writing in any form suitable to the secretary, which sets forth the name of the taxpayer, the amount determined to be due, the kind of tax, and the taxable period for which it is due. This writing shall be retained as a part of the secretary's official records. The assessment may confirm or modify the secretary's originally proposed assessment.

Amended by Acts 1971, No. 58, §1; Acts 1997, No. 794, §1, eff. July 10, 1997; Acts 2006, No. 34, §1, eff. May 12, 2006.

Amended by Acts 1971, No. 58, §1; Acts 1997, No. 794, §1, eff. 7/10/1997; Acts 2006, No. 34, §1, eff. 5/12/2006.