La. Revenue and Taxation § 47:771
Current with changes from the 2024 legislative session effective on or before 7/1/2024, from Acts 1-3, 6-671
The provisions of this Part are supplemental to the provisions of Parts I, II, and III of this Chapter, and shall apply to the administration and enforcement of those Parts and the collection of taxes thereunder. In case of a conflict between the provisions of those Parts and the provisions of this Part, the former shall prevail.
La. Revenue and Taxation § 47:771