Part III. Assessment and Collection Procedures
- LA REV STAT Tit. 47, § 1561. Alternative remedies for the collection of taxes
- LA REV STAT Tit. 47, § 1561.1. Special authority to enforce collection of taxes collected or withheld; personal liability
- LA REV STAT Tit. 47, § 1561.2. Special authority to recover rebates and refundable tax credits
- LA REV STAT Tit. 47, § 1562. Determination and notice of tax due
- LA REV STAT Tit. 47, § 1563. Protest to collector's determination of tax due
- LA REV STAT Tit. 47, § 1564. Assessment of tax, interest, and penalties
- LA REV STAT Tit. 47, § 1565. Notice of assessment and right to appeal
- LA REV STAT Tit. 47, § 1565.1. Waiver of restrictions and delays
- LA REV STAT Tit. 47, § 1566. Assessment and notice when tax is in jeopardy
- LA REV STAT Tit. 47, § 1567. Assessment and claims in bankruptcy and receivership
- LA REV STAT Tit. 47, § 1568. Assessment of tax shown on face of taxpayer's returns
- LA REV STAT Tit. 47, § 1569. Collection by distraint and sale authorized
- LA REV STAT Tit. 47, § 1570. Distraint defined
- LA REV STAT Tit. 47, § 1571. Distraint procedure
- LA REV STAT Tit. 47, § 1572. Surrender of property subject to distraint
- LA REV STAT Tit. 47, § 1573. Sale of distrained property
- LA REV STAT Tit. 47, § 1574. Collection by summary court proceeding authorized
- LA REV STAT Tit. 47, § 1574.1. Failure to pay tax collected from others; rule to cease business
- LA REV STAT Tit. 47, § 1575. Injunctions prohibited
- LA REV STAT Tit. 47, § 1576. Remittance of tax under protest; suits to recover
- LA REV STAT Tit. 47, § 1576.1. Settlement offers
- LA REV STAT Tit. 47, § 1576.2. Installment agreements; fees
- LA REV STAT Tit. 47, § 1577. Tax obligation to constitute a lien, privilege, and mortgage
- LA REV STAT Tit. 47, § 1578. Cancellation of lien, privilege, and mortgage; compromises
- LA REV STAT Tit. 47, § 1579. Prescription of taxes, interest, and penalties
- LA REV STAT Tit. 47, § 1580. Suspension and interruption of prescription
- LA REV STAT Tit. 47, § 1581. Prescription of assessments as judgments
- LA REV STAT Tit. 47, § 1582. Failure to remit tax collected on behalf of the state; rule to cease business
- LA REV STAT Tit. 47, § 1583. Federal tax refund offset fees
- LA REV STAT Tit. 47, § 1584. Innocent spouse rule