§ 47:337.50 — Assessment of tax, interest, and penalties

Louisiana § 47:337.50

• Jurisdiction: Louisiana
• Title 47: Revenue and Taxation

Text

§337.50. Assessment of tax, interest, and penalties
A. At the expiration of thirty calendar days from the date of the collector's notice
provided in R.S. 47:337.48(A), or at the expiration of such time as may be necessary for the
collector to consider any protest filed to such notice, the collector shall proceed to assess the
tax, penalty, and interest that he determines to be due under the provisions of the local
ordinance and this Chapter. The assessment shall be evidenced by a writing in any form
suitable to the collector, which sets forth the name of the taxpayer, the amount determined
to be due, the kind of tax, and the taxable period for which it is due. This writing shall be
retained as a part of the collector's official records. The assessment may confirm or modify
the collector's originally proposed assessment.
B. At the expiration of thirty calendar days from the date of the collector's notice
provided in R.S. 47:337.48(B), or at the expiration of such time as may be necessary for the
collector to consider any protest filed to such notice, the collector shall proceed to assess the
tax, penalty, and interest that he determines to be due under the provisions of the local
ordinance and this Chapter. The assessment shall be evidenced by a writing in any form
suitable to the collector, which sets forth the name of the taxpayer, the amount determined
to be due, the kind of tax, and the taxable period for which it is due. This writing shall be
retained as a part of the collector's official records. The assessment may confirm or modify
the collector's originally proposed assessment.

Legislative History

Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2020, No. 118, §1, eff. Jan. 1, 2021.