§ 47:351 — Failure to pay tax; judgment prohibiting further pursuit of business

Louisiana § 47:351

• Jurisdiction: Louisiana
• Title 47: Revenue and Taxation

Text

§351. Failure to pay tax; judgment prohibiting further pursuit of business
A. Failure to pay the tax levied by this Chapter shall ipso facto, without demand or
putting in default, cause the tax, interest, penalties, and costs to become immediately
delinquent, and the collector is hereby vested with authority, on motion in the Board of Tax
Appeals or a court of competent jurisdiction, to take a rule on the delinquent taxpayer to
show cause in not less than two or more than ten days, exclusive of holidays, why the
delinquent taxpayer should not be ordered to pay the total amount due and owing under this
Chapter. This rule may be tried out of term and in chambers and shall always be tried by
preference. If the rule is made absolute, the order therein rendered shall be considered a
judgment in favor of the municipality or parish for the amount of the license, penalty, fees,
and costs against the defendant, who shall also be ordered to cease the further pursuit of
business until the judgment is satisfied.
B. As an additional optional remedy of collection, the collector may issue an
assessment to a taxpayer in the same manner as is provided for in the Uniform Local Sales
Tax Code pursuant to Chapter 2-D of this Subtitle. The assessment may be appealed to the
Local Tax Division of the Board of Tax Appeals in the same manner and subject to the same
thirty day deadline as provided for in that Chapter.
{{NOTE: SEE ACTS 1986, NO. 1017, §3, AND ACTS 1986, 1ST EX.
SESS., NO. 18, §1.}}

Legislative History

Amended by Acts 1950, No. 105, §1; Acts 1979, No. 612, §1; Acts 1986, No. 1017, §1, eff. Jan. 1, 1987; Acts 2016, No. 335, §1, eff. June 5, 2016.