Louisiana § 47:830 Suspension of prescription

Louisiana Statutes

§ 47:830 — Suspension of prescription

Louisiana § 47:830

Title 47Revenue and Taxation

This text of Louisiana § 47:830 (Suspension of prescription) 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. § 47:830 (2026).

Text

Any prescription running against the tax imposed by this Chapter shall be suspended by the filing of any pleading with any court of proper jurisdiction for the collection or refund of the tax or by means of a written agreement between the taxpayer and the secretary of the Department of Revenue made prior to the lapse of the prescriptive period.
{{NOTE: SEE ACTS 1984, 1ST EX. SESS., NO. 8, §4, EFF. MARCH 27, 1984.}}

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Any prescription running against the tax imposed by this Chapter shall be suspended by the filing of any pleading with any court of proper jurisdiction for the collection or refund of the tax or by means of a written agreement between the taxpayer and the secretary of the Department of Revenue made prior to the lapse of the prescriptive period.
{{NOTE: SEE ACTS 1984, 1ST EX. SESS., NO. 8, §4, EFF. MARCH 27, 1984.}}