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.
R.S. 47:1563 active rs title
Protest to collector's determination of tax due ACTIVE
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References
Cited by
History
- enactment Acts 1971, No. 58, §1
- amendment Acts 1997, No. 794, §1, eff. July 10, 1997
- amendment Acts 2006, No. 34, §1, eff. May 12, 2006