§1566. Assessment and notice when tax is in jeopardy
A.If the collector finds that a taxpayer designs quickly to depart from the state, or
to remove therefrom any property subject to any tax or to any lien for a tax, or to discontinue
business, or to do any other act tending to prejudice or render wholly or partly ineffectual any
proceedings that might be instituted to collect such tax, whereby it shall have become
important that such proceedings be instituted without delay, he may immediately make a
determination, from any available information or by estimate or otherwise, of the amount of
tax, penalty, and interest such taxpayer is liable to pay under any Chapter of this Sub-title.
In addition, if the collector finds or is notified by a law enforcement agency of the seizure
of controll
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§1566. Assessment and notice when tax is in jeopardy
A. If the collector finds that a taxpayer designs quickly to depart from the state, or
to remove therefrom any property subject to any tax or to any lien for a tax, or to discontinue
business, or to do any other act tending to prejudice or render wholly or partly ineffectual any
proceedings that might be instituted to collect such tax, whereby it shall have become
important that such proceedings be instituted without delay, he may immediately make a
determination, from any available information or by estimate or otherwise, of the amount of
tax, penalty, and interest such taxpayer is liable to pay under any Chapter of this Sub-title.
In addition, if the collector finds or is notified by a law enforcement agency of the seizure
of controlled dangerous substances from a taxpayer as enumerated in R.S. 40:964 et seq., he
may immediately make a determination, from any available information, or by estimate or
otherwise, of the amount of tax, penalty, and interest such taxpayer is liable to pay under any
Chapter of this Sub-title. Having made such determination, the collector shall immediately
assess said amount, and by a writing to be retained as part of his official records, indicate
such assessment has been made, and without any notice, proceed to distrain as is hereinafter
provided any property belonging to the taxpayer. This type of assessment may be made
whenever a tax becomes due under the provisions of this Sub-title, regardless of whether it
is then payable or not.
B. As soon as is feasible after such assessment, and not later than two calendar days
thereafter, the secretary shall send by certified mail a notice to the taxpayer against whom the
assessment lies, at the address given in the last report filed by said taxpayer, or to any such
address as may be 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 of the United States, the secretary
shall send notice by First-Class Mail International with Electronic USPS Delivery
Confirmation. Such notice shall inform the taxpayer of the assessment, its basis, and its
jeopardous nature; make demand for immediate payment thereof; and give notice that any
property distrained or to be distrained will be subject to sale, as provided in this Chapter, to
satisfy the assessment.
C. The taxpayer against whom the assessment lies can stay distraint of his property,
or sale of his property already distrained, as the case may be, only by the immediate payment
of the assessment or by posting with the collector a surety bond for twice the amount of such
assessment, or of a lower amount acceptable to the collector, with such sureties as the
collector deems necessary. The taxpayer shall have sixty calendar days from the date of
payment, or the date of posting bond, to appeal to the Board of Tax Appeals in the manner
set out in Chapter 17, Sub-title II of this Title, for a redetermination of the assessment.
During this period, the collector shall hold any payment made in an escrow account. If the
taxpayer does not appeal, the collector shall immediately credit such payment to tax
collections or proceed to collect from sureties, if any were given. In the event of an appeal,
such payment or demand for payment from sureties given shall be held in abeyance pending
the redetermination or affirmation of the assessment by the Board of Tax Appeals or the
court which last reviews the matter. Final payment, or collection from sureties, will be for
the amount of the affirmed or redetermined assessment.