Louisiana § 47:1437 Effect of final judgment

Louisiana Statutes

§ 47:1437 — Effect of final judgment

Louisiana·Title 47 Revenue and Taxation

§1437. Effect of final judgment

A.When the decision or judgment of the board which has become final contains a finding that the taxpayer is liable for the payment of an amount of tax, interest, and penalty, the amount shall be paid by the taxpayer upon notice and demand from the collector, and shall be collectible by distraint and sale, as provided in R.S. 47:1570 through 1573, or 337.57 through 337.60, or any other means provided for in Chapter 2-D of this Subtitle or Subtitle III of this Title for a local collector.

B.When the decision or judgment of the board which has become final contains a finding that the taxpayer is entitled to receive a refund or credit of an overpayment, the collector shall promptly enter the credit or make the refund, as the case may be, or otherwise comply wi

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§1437. Effect of final judgment
A. When the decision or judgment of the board which has become final contains a
finding that the taxpayer is liable for the payment of an amount of tax, interest, and penalty,
the amount shall be paid by the taxpayer upon notice and demand from the collector, and
shall be collectible by distraint and sale, as provided in R.S. 47:1570 through 1573, or 337.57
through 337.60, or any other means provided for in Chapter 2-D of this Subtitle or Subtitle
III of this Title for a local collector.
B. When the decision or judgment of the board which has become final contains a
finding that the taxpayer is entitled to receive a refund or credit of an overpayment, the
collector shall promptly enter the credit or make the refund, as the case may be, or otherwise
comply with the terms of the final judgment.
C. In addition to the remedies provided for in this Section, or in any other applicable
law, a final decision or judgment of the board may also be enforced in any manner provided
by law for a final judgment of a district court. A writ of mandamus may also be issued to
enforce provisions of Subsection B of this Section relating to final judgments.

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Legislative History

Acts 2014, No. 640, §2, eff. June 12, 2014; Acts 2016, No. 335, §1, eff. June 5, 2016; Acts 2021, No. 343, §1, eff. Jan. 1, 2022; Acts 2024, No. 307, §1, eff. May 28, 2024.