§ 47:1438 — Date judgment becomes final

Louisiana § 47:1438

• Jurisdiction: Louisiana
• Title 47: Revenue and Taxation

Text

§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.

Legislative History

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