La. Revenue and Taxation § 47:830

Current with changes from the 2024 3rd Extraordinary Session
Section 47:830 - Suspension of prescription

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.

La. Revenue and Taxation § 47:830

Acts 1984, 1st Ex. Sess., No. 8, §3, eff. July 1, 1984; Acts 1997, No. 658, §2.
Acts 1984, 1st Ex. Sess., No. 8, §3, eff. 7/1/1984; Acts 1997, No. 658, §2.

SEE ACTS 1984, 1ST EX. SESS., NO. 8, §4, EFF. MARCH 27, 1984.