reglab/housing_qa huggingface dataset:
LA Rev Stat § 47:1547 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1547. Procedure to compel witnesses to attend and to testify at hearing

RS 1547 - Procedure to compel witnesses to attend and to testify at hearing  If a person subpoenaed to attend any hearing under this Sub-title refuses to appear, be examined, or answer any questions, or produce any books, records, papers, vouchers, accounts or documents, pertinent to the matter of inquiry, when subpoenaed so to do by the collector, or any of his authorized assistants, the collector or such assistant, in term time or vacation, may apply to any district court, upon proof by affidavit of such refusal, to make an order returnable in not less than two nor more than ten days, directing such person to show cause before the court why he should not obey the demand of the subpoena. Upon the return of such order, the court before whom the matter comes shall examine the person under oath, and the person shall be given an opportunity to be heard, and if the court determines that he has refused, without legal excuse, to obey the command of the subpoena, or to be examined, or to answer any question, or to produce any books, papers, vouchers, records, accounts, or documents, pertinent to the matter of inquiry, which he was by subpoena commanded to answer or produce, the court may order such person to comply forthwith with such subpoena or order, or to submit to such examination or to answer any such question, and any failure to obey such order of the court may be punished by the court as a contempt of the court.
LA Rev Stat § 47:1548 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1548. Rule to show cause and examination of judgment debtor

RS 1548 - Rule to show cause and examination of judgment debtor  A. Whenever the collector finds that any person has failed to file or refuses to file any return required by any provision of Title 47 of the Louisiana Revised Statutes of 1950, the collector may institute against that person:  (1) A rule to show cause why the return should not be filed, and  (2) A rule to examine a judgment debtor, as provided for in Articles 2452 through 2456, Louisiana Code of Civil Procedure where the tax due has been duly and finally assessed as otherwise provided.  The proceedings outlined herein shall be consistent with Article 2592 of Louisiana Code of Civil Procedure.  Added by Acts 1970, No. 661, §1.
LA Rev Stat § 47:1561 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1561. Alternative remedies for the collection of taxes

RS 1561 - Alternative remedies for the collection of taxes  A. In addition to following any of the special remedies provided in the various chapters of this Subtitle, the collector may, in his discretion, proceed to enforce the collection of any taxes due under this Subtitle by means of any of the following alternative remedies or procedures:  (1) Assessment and distraint, as provided in R.S. 47:1562 through 1573.  (2) Summary court proceeding, as provided in R.S. 47:1574.  (3) Ordinary suit under the provisions of the general laws regulating actions for the enforcement of obligations before the Board of Tax Appeals or any court of competent jurisdiction.  (4) Demand in reconvention, or third party demand, in any court of competent jurisdiction or before the Board of Tax Appeals concerning collection of state taxes due, including any related interest, penalties, costs, and attorney fees due under applicable law.  B. The collector may choose which of these procedures he shall pursue in each case, and the counter-remedies and delays to which the taxpayer shall be entitled shall be only those which are not inconsistent with the proceeding initiated by the collector, provided that in every case the taxpayer shall be entitled to proceed under R.S. 47:1576 except under any of the following circumstances:  (1) After he has filed a petition with the Board of Tax Appeals for a redetermination of the assessment.  (2) When an assessment for the tax in question has become final.  (3) After the deadline to file an answer or defenses, after he has appeared in, or after he has filed any responsive pleading or defenses in any proceeding or suit involving the same tax obligation pending against him.  (4) When a third party demand for the same tax obligation is pending against him in a suit by the collector concerning collection of the same tax obligation.  C. The fact that the collector has initiated proceedings under the assessment and distraint procedure shall not preclude him from thereafter proceeding by summary or ordinary court proceedings for the enforcement of the same tax obligation.  Amended by Acts 1972, No. 566, §1; Acts 2014, No. 198, §1, eff. July 1, 2014; Acts 2015, No. 210, §1, eff. June 23, 2015; Acts 2019, No. 365, §1, eff. Nov. 18, 2019.
LA Rev Stat § 47:1561.1 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1561.1. Special authority to enforce collection of taxes collected or withheld; personal liability

RS 1561.1 - Special authority to enforce collection of taxes collected or withheld; personal liability  A. Notwithstanding any other provision of law to the contrary, if any corporation, limited liability company, or limited partnership fails to file returns or to remit the income taxes withheld from the wages of its employees under Chapter 1 of Subtitle II of this Title, or if any corporation, limited liability company, or limited partnership fails to file returns or to remit the sales and use taxes collected from purchasers or consumers under Chapters 2, 2- A, and 2-B of Subtitle II of this Title, the secretary is authorized, as an alternative means of enforcing collection, to hold those officers or directors, or those managers or members as defined in R.S. 12:1301(12) and (13), having direct control or supervision of such taxes or charged with the responsibility of filing such returns and remitting such taxes and who willfully fail to remit or account for such taxes withheld or collected, personally liable for the total amount of such taxes withheld or collected, and not accounted for or not remitted, together with any interest, penalties, and fees accruing thereon. Collection of the total amount due may be made from any one or any combination of such officers or directors, or managers or members as defined in R.S. 12:1301(12) and (13), who willfully fail to remit or account for such taxes withheld or collected, by use of any of the alternative remedies for the collection of taxes as provided in R.S. 47:1561.  B. A corporation, limited liability company, or limited partnership by resolution of the board of directors or members may designate an officer or director, or a manager or member as defined in R.S. 12:1301(12) and (13), having direct control or supervision of such taxes or charged with the responsibility of filing such returns and remitting such taxes, and such resolution shall be filed with the secretary of state.  C. An action may be brought before the Board of Tax Appeals or any court of competent jurisdiction in accordance with any of the provisions of R.S. 47:1574, 1574.1, or 1582 to enforce the obligation of a taxpayer, dealer, or of any party subject to this Section.  Acts 1987, No. 867, §1, eff. July 20, 1987; Acts 1998, No. 31, §1, eff. June 24, 1998; Acts 2019, No. 367, §1, eff. June 18, 2019.
LA Rev Stat § 47:1561.2 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1561.2. Special authority to recover rebates and refundable tax credits

RS 1561.2 - Special authority to recover rebates and refundable tax credits A. Rebates or refundable tax credits previously granted to a taxpayer, but later disallowed, may be recovered by the secretary through any collection remedy authorized by R.S. 47:1561 and initiated within the latter of any of the following: (1) Two years from December thirty-first of the year in which the rebate or refundable tax credit was paid. (2) Three years from December thirty-first of the year in which the taxes for the filing period were due. (3) The time period for which prescription has been extended, as provided by R.S. 47:1580. B. The only interest which may be assessed and collected on recovered refundable tax credits amounts is interest at a rate three percentage points above the rate provided in Civil Code Article 2924(B)(1), which shall be computed from the date of issuance to the date payment is received by the secretary. C. The only interest which may be assessed and collected on recovered rebates is interest at a rate three percentage points above the rate provided in Civil Code Article 2924(B)(1), which shall be computed beginning on the date one year after the date of issuance of the rebate to the date payment is received by the secretary. D. The provisions of this Section are in addition to and shall not limit the authority of the secretary to assess or to collect under any other provision of law. Acts 2001, No. 1060, §1, eff. June 28, 2001.
LA Rev Stat § 47:1561.3 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1561.3. Special authority to recover nonrefundable tax credits

RS 1561.3 - Special authority to recover nonrefundable tax credits  A. Except as provided in R.S. 47:1561.2, all tax benefits, including nonrefundable tax credits, previously granted to a taxpayer but later disallowed, may be recovered by the secretary through any collection remedy authorized by R.S. 47:1561 and initiated within any of the following:  (1) Two years from December thirty-first of the year in which the benefit was paid.  (2) Three years from December thirty-first of the year in which the taxes for the filing period were due.  (3) The time period for which prescription has been extended, as provided by R.S. 47:1580.  B. The only interest that may be assessed and collected on any recovered tax benefits amount is interest at a rate three percentage points above the rate provided in R.S. 9:3500(B), which shall be computed from the date of issuance to the date payment is received by the secretary.  C. The provisions of this Section are in addition to and shall not limit the authority of the secretary to assess or to collect under any other provision of law.  Acts 2018, No. 370, §1.
LA Rev Stat § 47:1562 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1562. Determination and notice of tax due

RS 1562 - Determination and notice of tax due A. If a taxpayer fails to make and file any return or report required by the provisions of this Subtitle, the secretary shall determine the tax, penalty, and interest due by estimate or otherwise. Having determined the amount of tax, penalty, and interest due, the secretary shall send by mail a notice to the taxpayer at the address given in the last report filed by him pursuant to the provisions of the Chapter governing the tax involved, or to any address that may be obtainable from any private entity which will provide such address free of charge or from any federal, state, or local government entity, including but not limited to the United States Postal Service or from United States Postal Service certified software, setting out his determination and informing the person of his purpose to assess the amount so determined against him after thirty calendar days from the date of the notice. B. If a return or report made and filed does not correctly compute the liability of the taxpayer, the secretary shall cause an audit, investigation, or examination, as provided for by R.S. 47:1541, to be made to determine the tax, penalty, and interest due. Having determined the amount of tax, penalty, and interest due, the secretary shall send by mail a notice to the taxpayer at the address given in the last report filed by him pursuant to the provisions of the Chapter governing the tax involved, or to any address that may be obtainable from the U.S. Postal Service or from U.S. Postal Service certified software, setting out his determination and informing the person of his purpose to assess the amount so determined against him after thirty calendar days from the date of the notice. Amended by Acts 1971, No. 58, §1; Acts 1997, No. 794, §1, eff. July 10, 1997; Acts 2000, 1st Ex. Sess., No. 142, §1, eff. April 19, 2000; Acts 2001, No. 201, §1, eff. May 31, 2001; Acts 2006, No. 34, §1, eff. May 12, 2006.
LA Rev Stat § 47:1563 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1563. Protest to collector's determination of tax due

RS 1563 - Protest to collector's determination of tax due The taxpayer, within thirty calendar days from the date of the notice provided in R.S. 47:1562(A) or (B), may protest thereto. This protest must be in writing and should fully disclose the reasons, together with facts and figures in substantiation thereof, for objecting to the secretary's determination. The secretary shall consider the protest and in his discretion may grant a hearing thereon before making a final determination of tax, penalty, and interest due. Amended by Acts 1971, No. 58, §1; Acts 1997, No. 794, §1, eff. July 10, 1997; Acts 2006, No. 34, §1, eff. May 12, 2006.
LA Rev Stat § 47:1564 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1564. Assessment of tax, interest, and penalties

RS 1564 - Assessment of tax, interest, and penalties At the expiration of thirty calendar days from the date of the secretary's notice provided in R.S. 47:1562(A) or (B), or at the expiration of such time as may be necessary for the secretary to consider any protest filed to such notice, the secretary shall proceed to assess the tax, penalty, and interest that he determines to be due under the provisions of any Chapter of this Subtitle. The assessment shall be evidenced by a writing in any form suitable to the secretary, 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 secretary's official records. The assessment may confirm or modify the secretary's originally proposed assessment. Amended by Acts 1971, No. 58, §1; Acts 1997, No. 794, §1, eff. July 10, 1997; Acts 2006, No. 34, §1, eff. May 12, 2006.
LA Rev Stat § 47:1565.1 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1565.1. Waiver of restrictions and delays

RS 1565.1 - Waiver of restrictions and delays  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. 47:1562 through 47:1565 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.  Added by Acts 1950, No. 23, §2.
LA Rev Stat § 47:1567 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1567. Assessment and claims in bankruptcy and receivership

RS 1567 - Assessment and claims in bankruptcy and receivership  Upon the adjudication of bankruptcy of any taxpayer in any bankruptcy proceeding, or the appointment of a receiver for any taxpayer in a receivership proceeding, before any court of this state or of the United States, the collector may immediately make a determination from any available information or by estimate or otherwise, of the amount of tax, penalty and interest the taxpayer is liable to pay under any chapter of this title, and immediately assess said amount, and by a writing to be retained as a part of his official records indicate that such assessment has been made. Such assessment may be made whenever a tax becomes due under the provisions of this Sub-title, regardless of whether it is then payable or not. Claims for such assessments, and additional interest and attorney's fees thereon, shall be presented for adjudication in accordance with law, to the court before which the bankruptcy or receivership proceeding is pending despite the pendency of delays before assessment provided in R.S. 47:1562 through 47:1565, or the pendency of an appeal to the Board of Tax Appeals or the courts for a redetermination. Provided that no petition for the redetermination of an assessment shall be filed with the Board of Tax Appeals after an adjudication of bankruptcy or the appointment of a receiver, unless the petition is accompanied by a certified copy of an order of the court before which the bankruptcy or receivership proceedings is pending, authorizing the trustee or receiver to prosecute such appeal.
LA Rev Stat § 47:1568 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1568. Assessment of tax shown on face of taxpayer's returns

RS 1568 - Assessment of tax shown on face of taxpayer's returns A. Whenever a taxpayer files returns and computes the amount of any tax due, such tax together with any penalty and interest due or accruing thereon, whether computed or not, shall be considered assessed and shall be entered by the secretary as an assessment in his official records without the necessity of observing the delays or giving the notice ordinarily required prior to assessment. B. If the taxpayer fails to accompany his return filed with a proper payment, as required by any Chapter of this Subtitle, the secretary shall immediately send a notice by mail to such person, addressed to the address appearing on the return or to any available address, informing him of the amount due, or the balance of the amount due if a partial payment has been made, and demanding payment of such amount within thirty calendar days from the date of the notice. If payment has not been received at the expiration of such time, the assessment shall be collectible by distraint and sale as is hereinafter provided. C. Nothing in this Section shall be construed as denying the right of the taxpayer to pay the assessment under protest or to claim a refund of the assessment after payment, all in a manner as is hereinafter set out in this Chapter. Acts 1997, No. 269, §1, eff. June 17, 1997; Acts 2004, No. 197, §1.
LA Rev Stat § 47:1569 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1569. Collection by distraint and sale authorized

RS 1569 - Collection by distraint and sale authorized  When any taxpayer fails to pay any tax, penalty and interest assessed, as provided in this Sub-title, the collector may proceed to enforce the collection thereof by distraint and sale.
LA Rev Stat § 47:1570 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1570. Distraint defined

RS 1570 - Distraint defined  The words "distraint" or "distrain" as used in this Sub-title, shall be construed to mean the right to levy upon and seize and sell, or the levying upon or seizing and selling, of any property or rights to property of the taxpayer including goods, chattels, effects, stocks, securities, bank accounts, evidences of debt, wages, real estate and other forms of property, by the collector or his authorized assistants, for the purpose of satisfying any assessment of tax, penalty or interest due under the provisions of this Sub-title. Property exempt from seizure by R.S. 13:3881 is exempt from distraint and sale herein.
LA Rev Stat § 47:1571 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1571. Distraint procedure

RS 1571 - Distraint procedure  Whenever the collector or his authorized assistants shall distrain any property of a taxpayer, he shall cause to be made a list of the property or effects distrained, a copy of which, signed by the collector or his authorized assistants shall be sent by registered mail to the taxpayer at his last known residence or business address, or served on the taxpayer in person. This list shall be accompanied with a note of the sum demanded and a notice of the time and place where the property will be sold. Thereafter, the collector shall cause a notice to be published in the official journal of the parish wherein the distraint is made, specifying the property distrained, and the time and place of sale. The sale shall be held not less than fifteen calendar days from the date of the notice mailed or served on the taxpayer or the date of publication in the official journal, whichever is later. The collector may postpone such sale from time to time, if he deems it advisable, but not for a time to exceed thirty calendar days in all. If the sale is continued to a new date it shall be readvertised.
LA Rev Stat § 47:1572 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1572. Surrender of property subject to distraint

RS 1572 - Surrender of property subject to distraint  Any person subject to distraint, or upon whom a levy has been served, shall, upon demand by the collector or his authorized assistants, making such levy, surrender such property, or rights to property of which he is in possession, or which he subsequently comes into possession, until such time as the levy is recalled, subject to distraint, to the collector or his authorized assistant, unless such property or right is, at the time of demand, subject to an attachment or execution under any judicial process. Any such person failing or refusing to surrender any such property or rights shall be liable to the state in a sum equal to the value of the property or rights not so surrendered, but not exceeding the amount of the taxes, penalties, and interest and other costs and charges which are due.  Amended by Acts 1972, No. 597, §1.
LA Rev Stat § 47:1573 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1573. Sale of distrained property

RS 1573 - Sale of distrained property  A. After notifying all reasonably ascertainable interested third parties the secretary or his authorized assistants shall sell at public auction for cash to the highest bidder so much of the property distrained by him as may be sufficient to satisfy the tax, penalties, interest, and costs due. The property shall not be sold if the price to the highest bidder is less than two-thirds of the appraised value. In that case, the secretary shall readvertise the sale of the property in the same manner as the original sale, and the same delays must elapse. At the second offering, the property shall be sold for cash at whatever price it will bring. He shall give to the purchaser a certificate of sale which will be prima facie evidence of the right of the secretary to make the sale, and conclusive evidence of the regularity of his proceedings in making the sale, and which will transfer to the purchaser merchantable title in and to the property sold. B. The purchaser shall be liable for nothing beyond the purchase price. He shall pay the full purchase price to the Department of Revenue despite the existence of any mortgage, lien, or privilege on the property inferior in rank to that of the Department of Revenue. C. The Department of Revenue shall give the purchaser a release from the security interest, mortgage, lien, or privilege of the Department of Revenue and from all inferior security interests, mortgages, liens, and privileges, and shall direct the recorder of mortgages or proper filing officer to cancel their inscriptions insofar as they affect the property sold, and no further. All writings affecting the property which were recorded prior to distraint of the property shall not be affected by the sale of the property by the secretary pursuant to this Subtitle. D. The Department of Revenue shall pay the inferior security interests, mortgages, liens, and privileges, after payment of the costs and the amount due the Department of Revenue. When the sum remaining after payment of the cost and the amount due the Department of Revenue is insufficient to pay such inferior claims in full, the Department of Revenue shall deposit the remainder with the court and proceed by contradictory motion against the inferior creditors to have their claims referred to in the proceeds of the sale. Acts 1992, No. 954, §1, eff. July 9, 1992; Acts 1997, No. 658, §2.