Louisiana § 47:1548 Rule to show cause and examination of judgment debtor

Louisiana Statutes

§ 47:1548 — Rule to show cause and examination of judgment debtor

Louisiana § 47:1548

Title 47Revenue and Taxation

This text of Louisiana § 47:1548 (Rule to show cause and examination of judgment debtor) is published on Counsel Stack Legal Research, covering Louisiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

La. Stat. Ann. § 47:1548 (2026).

Text

A. Whenever the collector finds that any person has failed to file or refuses to file any return required by any provision of Title 47 of the Louisiana Revised Statutes of 1950, the collector may institute against that person:

(1)A rule to show cause why the return should not be filed, and

(2)A rule to examine a judgment debtor, as provided for in Articles 2452 through 2456, Louisiana Code of Civil Procedure where the tax due has been duly and finally assessed as otherwise provided. The proceedings outlined herein shall be consistent with Article 2592 of Louisiana Code of Civil Procedure.

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A. Whenever the collector finds that any person has failed to file or refuses to file any return required by any provision of Title 47 of the Louisiana Revised Statutes of 1950, the collector may institute against that person:
(1) A rule to show cause why the return should not be filed, and
(2) A rule to examine a judgment debtor, as provided for in Articles 2452 through 2456, Louisiana Code of Civil Procedure where the tax due has been duly and finally assessed as otherwise provided.
The proceedings outlined herein shall be consistent with Article 2592 of Louisiana Code of Civil Procedure.