Welcome


Law should be interactive.

Rabbit Crowd Library is an experiment in enabling people to interact with the law directly without bias.

Give law accountability. Use - , and to comment and respond to text you agree and disagree with.

0
0
0
Rs 47:351 Failure To Pay Tax; Judgment Prohibiting Further Pursuit Of Business

§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.

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.

{{NOTE: SEE ACTS 1986, NO. 1017, §3, AND ACTS 1986, 1ST EX.

SESS., NO. 18, §1.}}

Share this law:
Facebook Twitter LinkedIn Pinterest Reddit
Local Government
Louisiana
3
8
0
John Bel Edwards
John Bel Edwards
January 11, 2016 -
Democratic
1-225-342-4404
900 North 3rd Street, Baton Rouge, LA, 70802

Keywords
tax
pay
assessment
manner
taxpayer
judgment
appeals
pursuit
business
delinquent