Usufruct
R.S. 30:2252

Collection ACTIVE

Upon receipt of the written notice provided for in R.S. 30:2250 by the secretary of the Department of Revenue of the amount of tax determined to be imposed and due under this Chapter, said secretary shall proceed to collect and enforce the tax in accordance with the provisions of Chapter 18 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950. In addition to the authority given to the secretary of the Department of Revenue, said secretary shall have any additional authority conferred by this Chapter, and shall specifically have the authority to audit and investigate all books and records of taxpayers under this Chapter and any reports and records of the Department of Environmental Quality and to impose interest and penalties as provided in that Chapter.

Actions

JSON Markdown Source (legis.la.gov)

References

Cited by

None.

History

  • enactment Acts 1984, No. 8, §1, eff. March 27, 1984
  • amendment Acts 1997, No. 658, §2

Section navigation

Cite R.S. 30:2252

Bluebook
La. Rev. Stat. Ann. § 30:2252 (2026).
Permalink
https://theusufruct.com/rs/title-30/section-2252
BibTeX
@misc{larevstat-30-2252,
  title        = {La. Rev. Stat. Ann. § 30:2252},
  howpublished = {Louisiana Revised Statutes},
  year         = {2026},
  url          = {https://theusufruct.com/rs/title-30/section-2252},
  note         = {Snapshot 2026-05-22}
}