§ 47:1565 — Notice of assessment and right to appeal

Louisiana § 47:1565

• Jurisdiction: Louisiana
• Title 47: Revenue and Taxation

Text

§1565. Notice of assessment and right to appeal
A. Having assessed the amount determined to be due, the secretary shall send a
notice by certified mail to the taxpayer against whom the assessment is imposed at the
address given in the last report filed by the taxpayer, or to any address obtainable from any
private entity which will provide such address free of charge or from any federal, state, or
local government entity, including but not limited to the United States Postal Service or from
United States Postal Service certified software. However, if the notice is to be mailed to an
address outside the United States, the secretary shall send notice by First-Class Mail
International with Electronic United States Postal Service Delivery Confirmation. If no
report has been timely filed, the secretary shall send a notice by certified mail to the taxpayer
against whom the assessment is imposed at any address obtainable from any private entity
which will provide such address free of charge or from any federal, state, or local
government entity, including but not limited to the United States Postal Service or from
United States Postal service certified software. However, if the notice is to be mailed to an
address outside the United States, the secretary shall send notice by First-Class Mail
International with Electronic United States Postal Service Delivery Confirmation. This
notice shall inform the taxpayer of the assessment and that he has sixty calendar days from
the date of the notice to either pay the amount of the assessment or to appeal to the Board of
Tax Appeals for a redetermination of the assessment. All such appeals shall be made in
accordance with the provisions of Subtitle II of this Title.
B. If the taxpayer has not filed an appeal with the Board of Tax Appeals within the
sixty day period, the assessment shall be final and shall be collectible by distraint and sale
as hereinafter provided. If an appeal for a redetermination of the assessment has been filed,
the assessment shall not be collectible by distraint and sale until such time as the assessment
has been redetermined or affirmed by the Board of Tax Appeals or the court which last
reviews the matter.
C.(1) No assessment made by the secretary shall be final if it is determined that the
assessment was based on an error of fact or of law. An "error of fact" for this purpose means
facts material to the assessment assumed by the secretary at the time of the assessment to be
true but which subsequently are determined by the secretary to be false. "Error of law" for
this purpose means that in making the assessment the secretary applied the law contrary to
the construction followed by the secretary in making other assessments.
(2)(a) The determination of an error of fact or of law under this Subsection shall be
solely that of the secretary except as otherwise provided in this Subsection, and no action
against the secretary with respect to the determination shall be brought in any court, and no
court shall have jurisdiction of any such action, nor the Board of Tax Appeals except as
provided in this Subsection, it being the intent of this Subsection only to permit the secretary
to correct manifest errors of fact or in the application of the law made by the secretary in
making the assessment; however, all reductions of assessments based on such errors, except
estimated assessments made due to the failure of the taxpayer to file a proper tax return, must
be approved and signed by the secretary, and the assistant secretary or the deputy assistant
secretary supervising the office of legal affairs of the Department of Revenue, and shall then
be submitted for review by the Board of Tax Appeals and, if approved, shall be signed by the
chairman thereof. Estimated assessments made due to the failure of the taxpayer to file a
proper tax return may be corrected by the acceptance of the proper tax return and must be
approved by the secretary or his designee.
(b) A person may petition the Board of Tax Appeals within thirty days of receipt of
a notice related to a seizure, levy, garnishment, offset, or other collection action, whether
occurred or intended, related to an assessment that qualifies for relief pursuant to Paragraph
(1) of this Subsection. If the board finds clear and convincing evidence that the otherwise
final assessment qualifies for relief pursuant to Paragraph (1) of this Subsection, it shall order
that the matter be referred to the secretary for review pursuant to provisions of this
Subsection, and the assessment shall not be collectible until such time as the assessment has
been redetermined pursuant to this Subsection. The secretary shall submit any
redetermination to the board for approval in the same manner as provided in Subparagraph
(a) of this Paragraph.
(c) A person who has been the subject of a collection action related to an otherwise
final assessment that qualifies for relief pursuant to this Subsection may file a refund claim
with the secretary within the applicable prescriptive period pursuant to R.S. 47:1623
following the secretary's receipt of the funds. Any refund authorized by this Subparagraph
shall be additionally limited to any amount actually collected by the secretary that was not
actually due considering a redetermination made pursuant to this Subsection due to the
petition filed pursuant to this Paragraph.
(3) The remedies of a taxpayer aggrieved by any action of the secretary are by appeal
to the Board of Tax Appeals or by payment of the disputed tax under protest and suit or
petition to recover as provided in this Subtitle.
D.(1) The secretary may elect to send to a taxpayer or dealer by regular mail a copy
of the notice of assessment containing the same information and addressed in the same
manner as provided in Subsection A of this Section. If the secretary mails this regular mail
notice within five business days of mailing the notice of assessment to the same address as
the secretary mails the notice of assessment by certified mail, then the notice transmitted by
regular mail shall be deemed to have been received by the taxpayer or dealer for the purposes
of this Subsection on the earlier of the date that the United States Postal Service record
indicates that it first attempted to deliver the notice of assessment to the taxpayer or dealer,
or on the seventh business day from mailing. A certificate of mailing or other proof of
mailing from the United States Postal Service shall establish that this copy of the notice of
assessment was transmitted by regular mail. Other evidence may be used to alternatively
establish the presumption of delivery provided for in this Subsection, including an affidavit
of the person who transmitted the notice attesting to the fact that it was transmitted in
accordance with the provisions of this Subsection.
(2) Notwithstanding any provision of law to the contrary, if the secretary in his sole
discretion chooses not to send the copy of the notice of assessment provided for in Paragraph
(1) of this Subsection, the absence of transmitting the notice by regular mail shall not be used
to establish that a notice of assessment was either not mailed or not received.
(3) If the secretary in his sole discretion sends the copy of the notice of assessment
provided for in Paragraph (1) of this Subsection, the transmittal of the notice shall have no
impact on: the time within which the amount of the assessment is required to be paid or paid
under protest, or, as provided in this Section, the time within which the assessment becomes
final or the time within which an appeal may be made to the Board of Tax Appeals.

Legislative History

Amended by Acts 1971, No. 58, §1; Acts 1972, No. 565, §1; Acts 1982, No. 46, §1, eff. Oct. 1, 1982; Acts 1985, No. 362, §1, eff. Sept. 1, 1985; Acts 1997, No. 269, §1, eff. June 17, 1997; Acts 1998, 1st Ex. Sess., No. 91, §1, eff. May 1, 1998; Acts 1999, No. 219, §1, eff. June 11, 1999; Acts 2000, 1st Ex. Sess., No. 142, §1, eff. April 19, 2000; Acts 2018, No. 143, §1, eff. May 11, 2018; Acts 2023, No. 289, §1; Acts 2024, No. 307, §1, eff. May 28, 2024.