Louisiana Statutes
§ 47:337.52 — Waiver of restrictions and delays
Louisiana § 47:337.52
JurisdictionLouisiana
Title 47Revenue and Taxation
This text of Louisiana § 47:337.52 (Waiver of restrictions and delays) 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. § 47:337.52 (2026).
Text
The taxpayer shall at any time have the right, by a signed notice in writing filed with the collector, to waive the restrictions and delays prescribed in R.S. 47:337.48 through 337.51 which must ordinarily be observed before an assessment may become final. When such a waiver is executed, the assessment is final when made and is immediately collectible by distraint and sale.
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Legislative History
Acts 2003, No. 73, §1, eff. July 1, 2003.
Nearby Sections
15
§ 47:337.1
§ 47:337.1§ 47:337.10
Optional exemptions§ 47:337.11.3
Imposition of tax; prohibition§ 47:337.12
§ 47:337.12Cite This Page — Counsel Stack
Bluebook (online)
Louisiana § 47:337.52, Counsel Stack Legal Research, https://law.counselstack.com/statute/la/47%3A337.52.