reglab/housing_qa huggingface dataset:
LA Rev Stat § 47:337.54 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§337.54. Assessment and claims in bankruptcy and receivership

RS 337.54 - 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 and immediately assess this 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 Chapter, regardless of whether it is then payable or not. Claims for such assessments, and additional interest and attorney 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. 47:337.48 through 337.51, or the pendency of an appeal to the collector, the Board of Tax Appeals, or the courts for a redetermination. However, no petition for the redetermination of an assessment shall be filed with the collector, the Board of Tax Appeals, or the courts 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. Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2014, No. 640, §2, eff. June 12, 2014.
LA Rev Stat § 47:337.55 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§337.55. Assessment of tax shown on face of taxpayer's returns

RS 337.55 - 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 collector 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 this Chapter, the collector 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 ten 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 2003, No. 73, §1, eff. July 1, 2003.
LA Rev Stat § 47:337.56 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§337.56. Collection by distraint and sale authorized

RS 337.56 - Collection by distraint and sale authorized When any taxpayer fails to pay any tax, penalty, and interest assessed, the collector may proceed to enforce the collection thereof by distraint and sale. Acts 2003, No. 73, §1, eff. July 1, 2003.
LA Rev Stat § 47:337.57 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§337.57. Distraint defined

RS 337.57 - Distraint defined A. The words "distraint" or "distrain" as used in this Chapter 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. B. Property exempt from seizure as provided by law is exempt from distraint and sale herein. Acts 2003, No. 73, §1, eff. July 1, 2003.
LA Rev Stat § 47:337.58 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§337.58. Distraint procedure

RS 337.58 - 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 certified mail or 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. Acts 2003, No. 73, §1, eff. July 1, 2003.
LA Rev Stat § 47:337.59 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§337.59. Surrender of property subject to distraint

RS 337.59 - 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 taxing authority 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. Acts 2003, No. 73, §1, eff. July 1, 2003.
LA Rev Stat § 47:337.60 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§337.60. Sale of distrained property

RS 337.60 - Sale of distrained property A. After notifying all reasonably ascertainable interested third parties, the collector 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 collector 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 collector 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 collector despite the existence of any mortgage, lien, or privilege on the property inferior in rank to that of the taxing authorities. C. The collector shall give the purchaser a release from the security interest, mortgage, lien, or privilege of the taxing authorities 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 collector pursuant to this Chapter. D. The collector shall pay or cause to be paid the inferior security interests, mortgages, liens, and privileges, after payment of the costs and the amount due the taxing authorities. When the sum remaining after payment of the cost and the amount due the taxing authorities is insufficient to pay such inferior claims in full, the collector 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 2003, No. 73, §1, eff. July 1, 2003.
LA Rev Stat § 47:337.62 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§337.62. Injunctions prohibited

RS 337.62 - Injunctions prohibited No court of this state shall issue any process whatsoever to restrain the collection of any tax, penalty, interest, or other charge imposed. Acts 2003, No. 73, §1, eff. July 1, 2003.
LA Rev Stat § 47:337.65 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§337.65. Tax obligation to constitute a lien, privilege and mortgage

RS 337.65 - Tax obligation to constitute a lien, privilege and mortgage Except as is specifically provided in the laws regulating building and loan associations, any tax, penalty, interest, attorney fees, or other costs due shall operate as a lien, privilege and mortgage on all of the property of the tax debtor, both movable and immovable, which said lien, privilege and mortgage shall be enforceable in any court of competent jurisdiction in an action, at law, or may be enforced as otherwise provided by this Chapter. The collector may cause notice of such lien, privilege and mortgage to be recorded at any time after the tax becomes due, whether assessed or not, and regardless of whether or not then payable, in the mortgage records of any parish wherein the collector has reason to believe the tax debtor owns property. The lien, privilege and mortgage created by this Section shall affect third parties only from the date of recordation and shall take their respective ranks by virtue of recordation. Acts 2003, No. 73, §1, eff. July 1, 2003.
LA Rev Stat § 47:337.66 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§337.66. Cancellation of lien, privilege, and mortgage

RS 337.66 - Cancellation of lien, privilege, and mortgage A. In any case where the tax, penalty, or interest secured by a recorded lien, privilege, and mortgage have been paid, the collector or his authorized assistants or attorneys may authorize the cancellation thereof. B. In other cases, the collector may authorize the cancellation or release of a lien, privilege, or mortgage subject to the following terms and conditions: (1) The collector, upon application of a taxpayer, may authorize the cancellation of any lien, privilege, or mortgage or other encumbrance recorded by virtue of this Chapter, provided the taxpayer furnishes a surety bond in favor of the collector executed by a surety company duly qualified to do business in this state in an amount of not less than one and one-half times the amount of the obligation due, including penalties, interest, and other costs incurred. (2) The collector may authorize the release of any real property from the effect and operation of any lien, privilege, mortgage, or other encumbrance, recorded by virtue of this Chapter, provided that the collector is satisfied that the remaining real property belonging to the tax debtor and upon which said lien, privilege, and mortgage bears, is valued at not less than the amount of the remaining tax obligation, including all penalties, interest and other costs incurred, and the amount of all prior liens upon such property. In determining the value of the remaining property, due consideration shall be given to prior ranking encumbrances, if any exist on said property. (3) The collector may issue a certificate of release of any part of the property subject to any lien, privilege, mortgage, or other encumbrance recorded by virtue of this Chapter, if there is paid over to the collector in part satisfaction of liability an amount determined by the collector, which shall not be less than the value of the interest of the taxing authorities in the part to be so released. Acts 2003, No. 73, §1, eff. July 1, 2003.
LA Rev Stat § 47:337.67 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§337.67. Suspension and interruption of prescription

RS 337.67 - Suspension and interruption of prescription A. Sales and use taxes levied by any political subdivision shall prescribe as of three years from the thirty-first day of December of the year in which such taxes became due. B. The prescriptive period running against any such sales and use tax shall be interrupted by any of the following: (1) The action of the collector in assessing the amounts of such taxes in the manner provided by law. (2) The filing of a summary proceeding in court. (3) The filing of any pleading, either by the collector or the taxpayer, with the Board of Tax Appeals or with any state or federal court. (4) The filing of a false or fraudulent return. (5) The failure to file a return, with the intent to defraud. C. The running of such prescriptive period may also be suspended as follows: (1) By means of a written agreement between the taxpayer and the collector made prior to the lapse of such period. (2) With respect to bankruptcy, for any period from the time the taxpayer files for bankruptcy until six months after the bankruptcy case is closed. (3) By the filing of a claim for refund as to the period for which a refund is requested, which shall suspend prescription for the same period for the collector to determine whether the taxpayer owes any other liability for the same type of tax under the provisions of R.S. 47:337.78. D.(1) The failure to file any return required to be filed by this Chapter shall interrupt the running of prescription, and prescription shall not commence to run again until the subsequent filing of such return. Once prescription commences to run, the tax, interest, and penalty, or other charge which is reported on such return shall prescribe in three years after the thirty-first day of December of the year of the filing of the return. (2) However, if a taxpayer who does not file a tax return required to be filed by this Chapter later becomes responsible for the filing of such return due to a decision of the Board of Tax Appeals which has become final, or due to a final court decision which renders a transaction or other activity as taxable, and the laws, regulations, or jurisprudence of this state previously classified that transaction or other activity as nontaxable, this provision shall not apply and prescription shall run as if the taxpayer had timely filed the return. (3) The interruption of the running of prescription due to the failure to file a return reporting a tax shall not apply to any tax periods for which the collector and the taxpayer have entered into a valid and enforceable voluntary disclosure agreement. (4) The provisions of the Subsection shall apply only to use tax returns when the amount due exceeds five hundred dollars for the tax levied. Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2010, No. 1003, §2, eff. Jan. 1, 2011; Acts 2014, No. 640, §2, eff. June 12, 2014.
LA Rev Stat § 47:337.68 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§337.68. Prescription of assessments as judgments

RS 337.68 - Prescription of assessments as judgments Any tax, penalty, interest, or other charges duly assessed under this Chapter, being the equivalent of a judgment, shall not be subject to the running of any prescription other than such prescription as would run against a judgment in favor of the state of Louisiana in accordance with the constitution and laws of this state; and the recordation of such assessment shall have the same effect as the recordation of a judgment. Acts 2003, No. 73, §1, eff. July 1, 2003.
LA Rev Stat § 47:337.69 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§337.69. Interest on unpaid taxes

RS 337.69 - Interest on unpaid taxes A. When any taxpayer fails to pay a tax, or any portion thereof, on or before the day where it is required to be paid under the provisions of this Chapter, interest shall be added to the amount of tax due. Such interest shall be computed from the due date until the tax is paid. The interest shall be an obligation to be collected and accounted for in the same manner as if it were a part of the tax due and can be enforced in a separate action or in the same action for collection of the tax and shall not be waived or remitted. B. Notwithstanding any provision of this Section or of this Chapter, the interest on any amount of tax outstanding on a specific date shall be computed at the rate applicable on such date. Acts 2003, No. 73, §1, eff. July 1, 2003.
LA Rev Stat § 47:337.71 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§337.71. Waiver of penalty for delinquent filing or delinquent payment

RS 337.71 - Waiver of penalty for delinquent filing or delinquent payment  A. If the failure to make any return at the time such return becomes due or the filing of a return without remittance of the full amount due is attributable not to the negligence of the taxpayer, but to other cause set forth in written form and considered reasonable by the collector, the collector may remit or waive payment of the whole or any part of the specific penalty provided for such failure.  B. Notwithstanding the provisions of Subsection A of this Section, a taxpayer is eligible for a penalty waiver if the taxpayer establishes to the local collector that his failure to file during the period of a presidential or gubernatorial declared disaster or emergency was due to the inaccessibility of funds to pay the tax, the unavailability of records or personnel necessary to prepare and file the return, or other related good cause stemming from the extension of related state sales and use tax filing deadlines.  Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2020, No. 278, §1, eff. July 1, 2020.
LA Rev Stat § 47:337.72 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§337.72. Penalty for false or fraudulent return

RS 337.72 - Penalty for false or fraudulent return When the taxpayer files a return that is false or fraudulent or grossly incorrect and the circumstances indicate that the taxpayer had intent to defraud the taxing authority of any tax due under the local ordinance and this Chapter, there shall be imposed, in addition to any other penalties provided, a specific penalty on the tax found to be due. This specific penalty shall be an obligation to be collected and accounted for in the same manner as if it were a part of the tax due, and can be enforced either in a separate action or in the same action for the collection of the tax. Acts 2003, No. 73, §1, eff. July 1, 2003.
LA Rev Stat § 47:337.73 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§337.73. Negligence penalty

RS 337.73 - Negligence penalty If any taxpayer fails to make any return required by this Chapter or makes an incorrect return, and the circumstances indicate willful negligence or intentional disregard of rules and regulations, but no intent to defraud, there shall be imposed, in addition to any other penalties provided, a specific penalty. This specific penalty shall be an obligation to be collected and accounted for in the same manner as if it were a part of the tax due, and can be enforced either in a separate action or in the same action for the collection of the tax. Acts 2003, No. 73, §1, eff. July 1, 2003.
LA Rev Stat § 47:337.74 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§337.74. Insufficient funds check in payment of taxes; penalty

RS 337.74 - Insufficient funds check in payment of taxes; penalty In the event a check used to make payment of a tax, interest, penalty, or other charges due is returned unpaid by the bank on which it is drawn for any reason related to the account on which the check is written, such shall constitute a failure to pay the tax, interest, penalty, or other charges due and a specific penalty shall be imposed on the taxpayer in addition to all other penalties provided by law; however, upon sufficient proof being furnished to the collector by the bank that the bank was at fault for the nonpayment of the check, the collector shall waive the penalty provided for in this Section. This specific penalty shall be an obligation to be collected and accounted for in the same manner as if it were part of the tax, interest, penalty, or other charges that is due in payment of which the check was given and may be enforced in a separate action or in any action instituted for the collection of the tax, interest, penalty, or other charges. After receipt of three insufficient fund checks during any two-year period, the collector may require payment of the taxes, interest, penalties, or other charges due by the taxpayer to be paid by certified check, money order, or cash. Acts 2003, No. 73, §1, eff. July 1, 2003.