La. Revenue and Taxation § 47:1438

Current with changes from the 2024 legislative session effective on or before 7/1/2024, from Acts 1-3, 6-671

Section 47:1438 - Date judgment becomes final

For the purposes of this Title, the date on which a decision or judgment of the board becomes final shall be determined as provided in this Section. The decision or judgment of the board shall become final in either of the following circumstances:

(1) Upon the expiration of the time allowed for filing a motion for review, if no such motion has been duly filed within such time.

(2) If a motion for review of a judgment of the board by the applicable appellate court is timely filed with the board, the judgment of the board or subsequent judgment of the appellate court shall become final in the same manner, and at the same time, as provided for in civil matters under the Code of Civil Procedure.

La. Revenue and Taxation § 47:1438

Acts 2014, No. 198, §1, eff. July 1, 2014; Acts 2015, No. 210, §1, eff. June 23, 2015.

Amended by Acts 2015, No. 210,s. 1, eff. 6/23/2015.

Amended by Acts 2014, No. 198,s. 1, eff. 5/22/2014.