---
urn: urn:us-la:rs:47:1563
citation: "R.S. 47:1563"
status: active
breadcrumb: "Title 47 › Subtitle II › Chapter 18 › Part III"
acts_citations:
  - { year: 1971, number: 58, section: 1, effective_date: null, role: enactment }
  - { year: 1997, number: 794, section: 1, effective_date: 1997-07-10, role: amendment }
  - { year: 2006, number: 34, section: 1, effective_date: 2006-05-12, role: amendment }
---

# Protest to collector's determination of tax due

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.