reglab/housing_qa huggingface dataset:
LA Rev Stat § 47:337.35 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§337.35. Collector's duty to determine correct tax

RS 337.35 - Collector's duty to determine correct tax A. As soon as practicable after each return or report is filed under any of the provisions of this Chapter, the collector shall cause it to be examined and may make such further audit or investigation as he may deem necessary for the purpose of determining the correct amount of tax. B. The taxpayer and the collector or his designee may enter into a binding agreement to use a sampling procedure as a basis for projecting audit findings, which may result in either an underpayment or overpayment of tax. C.(1) Before using a sampling procedure to project the findings of an audit and establish a tax liability, the collector or his designee shall notify the taxpayer in writing of the sampling procedure he intends to use, including but not limited to how the tax will be computed, the population to be sampled, and the type of tax for which the tax liability will be established. (2) The sampling procedure used shall produce a sample which shall reflect as nearly as possible the normal conditions under which the business was operated during the period to which the audit applies. If either the taxpayer or the collector can demonstrate that a transaction in a sample for a particular time period is not representative of the taxpayer's business operations during that time period, the transaction shall be eliminated from the sample and shall be separately determined in the audit. (3) If the taxpayer demonstrates that any sampling procedure used by the collector was not developed or applied in accordance with generally recognized sampling techniques, that portion of the audit established by a projection based upon the development or application of the disputed sampling procedure shall be replaced by a projection based upon a new sample that conforms to generally recognized sampling techniques. (4) Generally recognized sampling techniques and standards set forth by the American Institute of Certified Public Accountants shall be used as guidance in developing audit sampling techniques for purposes of this Section. Acts 2003, No. 73, §1, eff. July 1, 2003.
LA Rev Stat § 47:337.36 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§337.36. Power to examine records and premises of taxpayer

RS 337.36 - Power to examine records and premises of taxpayer For the purpose of administering the provisions of the local ordinance and this Chapter, the collector, whenever he deems it expedient, may make or cause to be made by any of his authorized assistants, an examination or investigation of the place of business, if any, the tangible personal property, and the books, records, papers, vouchers, accounts, and documents of any taxpayer. Every taxpayer and every director, officer, agent, or employee of every taxpayer, shall exhibit to the collector or to any of his authorized assistants, the place of business, the tangible personal property and all of the books, records, papers, vouchers, accounts, and documents of the taxpayer and to facilitate any such examination or investigation so far as it may be in his or their power so to do. Acts 2003, No. 73, §1, eff. July 1, 2003.
LA Rev Stat § 47:337.37 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§337.37. Retention of records by taxpayers

RS 337.37 - Retention of records by taxpayers Notwithstanding any other provision of this Chapter, any document or record which a taxpayer is required to maintain in regard to a tax levied pursuant to the local ordinance, shall be retained by the taxpayer until the tax to which they relate have prescribed. Acts 2003, No. 73, §1, eff. July 1, 2003.
LA Rev Stat § 47:337.38 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§337.38. Power to request records in machine-sensible format

RS 337.38 - Power to request records in machine-sensible format If a taxpayer retains records required to be maintained in regard to a tax levied pursuant to this Chapter in machine-sensible and hard-copy formats, the taxpayer shall make the records available to the collector or his designee in the machine-sensible format used by the taxpayer upon request of the collector or his designee. Acts 2003, No. 73, §1, eff. July 1, 2003.
LA Rev Stat § 47:337.39 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§337.39. Power to examine the records of third parties

RS 337.39 - Power to examine the records of third parties For the purpose of administering the provisions of this Chapter, the collector whenever he deems it expedient may make or cause to be made by any of his authorized assistants, an examination of the books, records, papers, vouchers, accounts and documents of any individual, firm, co-partnership, joint venture, association, corporation, estate, trust, business trust, receiver, bank, syndicate, or other group or combination, in so far as said books, records, papers, vouchers, accounts, and documents relate to, bear on, associate with, identify, clarify, or disclose, the liability of any person or group made liable for the tax, penalty, and interest imposed by the local ordinance or assist in the enforcement or collection of any such liability. Every individual, director, officer, agent, or employee of such individual, firm, co-partnership, joint venture, association, corporation, estate, trust, business trust, receiver, bank, syndicate or other group or combination shall exhibit to the collector or to any of his authorized assistants, the pertinent books, records, papers, vouchers, accounts, and documents and to facilitate any such examination and investigation so far as it may be in his or their power so to do. Acts 2003, No. 73, §1, eff. July 1, 2003.
LA Rev Stat § 47:337.40 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§337.40. Power to conduct hearings

RS 337.40 - Power to conduct hearings The collector or any of his authorized assistants may conduct hearings, administer oaths to, and examine under oath, any taxpayer, and the directors, officers, agents, and employees of any taxpayer, and any other witnesses, relative to the business of such taxpayer in respect to any matter incident to the administration of the local ordinance and this Part. Acts 2003, No. 73, §1, eff. July 1, 2003.
LA Rev Stat § 47:337.41 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§337.41. Power to subpoena witnesses; fees

RS 337.41 - Power to subpoena witnesses; fees The collector or any of his authorized assistants may by subpoena compel the attendance of witnesses and production of any books, records, papers, vouchers, or accounts of any taxpayer or any person who the collector has reason to believe has information pertinent to any matter under investigation by the collector at any hearing held pursuant to the provisions of this Part. The fees of witnesses required to attend any such hearing shall be the same as those allowed to witnesses appearing in the district courts. These fees shall be paid in the manner provided for the payment of other expenses incident to the administration of the local ordinance and this Chapter. Acts 2003, No. 73, §1, eff. July 1, 2003.
LA Rev Stat § 47:337.42 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§337.42. Notice to attend hearings; how given

RS 337.42 - Notice to attend hearings; how given The notice or subpoena requiring a person to attend a hearing authorized by this Chapter, to be examined, or to answer any questions or to produce any books, records, papers, vouchers, accounts, or documents shall be given by the collector or any of his authorized assistants, either through personal service on the person and endorsement of such service on the reverse of a copy of such notice, or by sending a notice by registered or certified mail to the last known address of such person. The mailing of the notice shall be presumptive evidence of its receipt by the person to whom it was addressed. Acts 2003, No. 73, §1, eff. July 1, 2003.
LA Rev Stat § 47:337.43 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§337.43. Procedure to compel witnesses to attend and to testify at hearing

RS 337.43 - Procedure to compel witnesses to attend and to testify at hearing If a person subpoenaed to attend any hearing under this Part 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. Acts 2003, No. 73, §1, eff. July 1, 2003.
LA Rev Stat § 47:337.44 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§337.44. Rule to show cause and examination of judgment debtor

RS 337.44 - 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 this Chapter, 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. B. The proceedings outlined herein shall be consistent with Article 2592 of Louisiana Code of Civil Procedure. Acts 2003, No. 73, §1, eff. July 1, 2003.
LA Rev Stat § 47:337.45 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§337.45. Alternative remedies for the collection of taxes

RS 337.45 - Alternative remedies for the collection of taxes  A. In addition to following any of the special remedies provided in this Chapter, the collector may, in his discretion, proceed to enforce the collection of any taxes due under the local ordinance by means of any of the following alternative remedies or procedures:  (1) Assessment and distraint, as provided in R.S. 47:337.48 through 337.60.  (2) Summary court proceeding, as provided in R.S. 47:337.61.  (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 local taxes due, including any related interest, penalties, costs, and attorney fees due under applicable law.  B.(1) The collector may choose which of these procedures he will pursue in each case, and the counter-remedies and delays to which the taxpayer will be entitled will 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. 47:337.63, except in the following circumstances:  (a) After he has filed a petition with the Board of Tax Appeals for a redetermination of the assessment.  (b) When an assessment for the tax in question has become final.  (c) After the deadline to file an answer or defenses, after he has appeared or he has filed any responsive pleading or defenses in any proceeding or suit involving the same tax obligation pending against him.  (d) When an incidental demand for the same tax obligation is pending against him in a suit by the collector concerning collection of the same tax obligation.  (2) The fact that the collector has initiated proceedings under the assessment and distraint procedure will not preclude him from thereafter proceeding by summary or ordinary court proceedings for the enforcement of the same tax obligation.  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; Acts 2015, No. 210, §1, eff. June 23, 2015; Acts 2019, No. 365, §1, eff. Nov. 18, 2019.
LA Rev Stat § 47:337.46 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§337.46. Special authority to enforce collection of taxes collected or withheld; personal liability of certain officers and directors

RS 337.46 - Special authority to enforce collection of taxes collected or withheld; personal liability of certain officers and directors  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 sales and use taxes collected from purchasers or consumers under the local ordinance and this Chapter, the collector 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(A)(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 collected, personally liable for the total amount of such taxes 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(A)(12) and (13), who willfully fail to remit or account for such taxes collected, by use of any of the alternative remedies for the collection of taxes as provided in R.S. 47:337.45.  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(A)(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 pursuant to any of the provisions of R.S. 47:337.33 or 337.61 to enforce the obligation of a taxpayer, dealer, or of any party subject to this Section.  Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2018, No. 143, §1, eff. May 11, 2018.
LA Rev Stat § 47:337.47 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§337.47. Special authority to recover rebates

RS 337.47 - Special authority to recover rebates A. Rebates previously granted to a taxpayer, but later disallowed, may be recovered by the collector through any collection remedy authorized by R.S. 47:337.45 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. 47:337.67. B. 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 collector. C. The provisions of this Section are in addition to and shall not limit the authority of the collector to assess or to collect under any other provision of law. Acts 2003, No. 73, §1, eff. July 1, 2003.
LA Rev Stat § 47:337.48 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§337.48. Determination and notice of tax due

RS 337.48 - Determination and notice of tax due  A.(1) If a taxpayer fails to make and file any return or report required by the provisions of the local ordinance and this Chapter, the collector shall determine the tax, penalty, and interest due by estimate or otherwise. Having determined the amount of tax, penalty, and interest due, the collector 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 this Chapter, 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.  (2) Notwithstanding any other provision of law to the contrary, a notice issued pursuant to Paragraph (1) of this Subsection to a taxpayer or dealer who fails to make and file any required report or return shall not be appealable to the Board of Tax Appeals for redetermination of the notice of tax due issued pursuant to this Section when the notice is solely for the periods and is in the amount stated on the notice transmitted to such taxpayer or dealer pursuant to Paragraph (1) of this Subsection. Nothing in this Paragraph shall prohibit any taxpayer or dealer from proceeding to file suit pursuant to R.S. 47:337.63 or 337.64, or any other applicable law.  B. If a return or report made and filed does not correctly compute the liability of the taxpayer, the collector shall cause an audit, investigation, or examination, as provided for by R.S. 47:337.35, to be made to determine the tax, penalty, and interest due. Having determined the amount of tax, penalty, and interest due, the collector 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 this Chapter, 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.  Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2014, No. 640, §2, eff. June 12, 2014; Acts 2020, No. 118, §1, eff. Jan. 1, 2021.
LA Rev Stat § 47:337.49 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§337.49. Protest to collector's determination of tax due

RS 337.49 - Protest to collector's determination of tax due  A. The taxpayer, within thirty calendar days from the date of the notice provided in R.S. 47:337.48(A) or (B), may protest thereto. This protest shall be in writing and shall fully disclose the reasons, together with facts and figures in substantiation thereof, for objecting to the collector's determination. The collector shall consider the protest, and shall grant a hearing thereon, before making a final determination of tax, penalty, and interest due.  B. The taxpayer or the local collector may request that a member of the Louisiana Uniform Local Sales Tax Board attend a hearing granted in accordance with this Section. The request shall be made in writing and received by the board at least five business days prior to the date of the hearing. The chairman of the board may appoint a designee to serve in the place of a board member for this purpose. A person eligible to serve as a designee shall be either a full-time employee of the board or the head of a single parish collector's office.  Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2017, No. 274, §2, eff. June 16, 2017; Acts 2020, No. 118, §1, eff. Jan. 1, 2021.
LA Rev Stat § 47:337.50 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§337.50. Assessment of tax, interest, and penalties

RS 337.50 - Assessment of tax, interest, and penalties  A. At the expiration of thirty calendar days from the date of the collector's notice provided in R.S. 47:337.48(A), or at the expiration of such time as may be necessary for the collector to consider any protest filed to such notice, the collector shall proceed to assess the tax, penalty, and interest that he determines to be due under the provisions of the local ordinance and this Chapter. The assessment shall be evidenced by a writing in any form suitable to the collector, 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 collector's official records. The assessment may confirm or modify the collector's originally proposed assessment.  B. At the expiration of thirty calendar days from the date of the collector's notice provided in R.S. 47:337.48(B), or at the expiration of such time as may be necessary for the collector to consider any protest filed to such notice, the collector shall proceed to assess the tax, penalty, and interest that he determines to be due under the provisions of the local ordinance and this Chapter. The assessment shall be evidenced by a writing in any form suitable to the collector, 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 collector's official records. The assessment may confirm or modify the collector's originally proposed assessment.  Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2020, No. 118, §1, eff. Jan. 1, 2021.
LA Rev Stat § 47:337.51.1 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§337.51.1. Repealed by Acts 2014, No. 640, §4, eff. June 12, 2014.

RS 337.51.1 - Repealed by Acts 2014, No. 640, §4, eff. June 12, 2014.
LA Rev Stat § 47:337.52 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§337.52. Waiver of restrictions and delays

RS 337.52 - 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. 47:337.48 through 337.51 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. Acts 2003, No. 73, §1, eff. July 1, 2003.