{
  "urn": "urn:us-la:rs:47:1563",
  "title_number": "47",
  "section_number": "1563",
  "citation": "R.S. 47:1563",
  "heading": "Protest to collector's determination of tax due",
  "text": "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.",
  "status": "active",
  "hierarchy_path": [
    {
      "level": "title",
      "number": "47",
      "name": "REVENUE AND TAXATION"
    },
    {
      "level": "subtitle",
      "number": "II",
      "name": "PROVISIONS RELATING TO TAXES COLLECTED AND ADMINISTERED BY THE COLLECTOR OF REVENUE"
    },
    {
      "level": "chapter",
      "number": "18",
      "name": "ADMINISTRATIVE PROVISIONS"
    },
    {
      "level": "part",
      "number": "III",
      "name": "ASSESSMENT AND COLLECTION PROCEDURES"
    }
  ],
  "breadcrumb": "Title 47 › Subtitle II › Chapter 18 › Part III",
  "acts_citations": [
    {
      "act_year": 1971,
      "act_number": 58,
      "section": 1,
      "effective_date": null,
      "effective_date_raw": null,
      "role": "enactment"
    },
    {
      "act_year": 1997,
      "act_number": 794,
      "section": 1,
      "effective_date": "1997-07-10",
      "effective_date_raw": "July 10, 1997",
      "role": "amendment"
    },
    {
      "act_year": 2006,
      "act_number": 34,
      "section": 1,
      "effective_date": "2006-05-12",
      "effective_date_raw": "May 12, 2006",
      "role": "amendment"
    }
  ],
  "acts_citations_raw": "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.",
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=101263",
  "website_law_id": 101263,
  "scrape_timestamp": "2026-05-22T23:36:39Z",
  "source_html_hash": "sha256:f5e64c5cdd33ad09be945a4e28ebf05921e6dc4141acdbf6523c263131df8a96",
  "schema_version": "1.0.0"
}