Usufruct
R.S. 47:830

Suspension of prescription ACTIVE

Any prescription running against the tax imposed by this Chapter shall be suspended by the filing of any pleading with any court of proper jurisdiction for the collection or refund of the tax or by means of a written agreement between the taxpayer and the secretary of the Department of Revenue made prior to the lapse of the prescriptive period.

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JSON Markdown Source (legis.la.gov)

References

None.

Cited by

None.

History

  • enactment Acts 1984, No. 8, §3, eff. July 1, 1984
  • amendment Acts 1997, No. 658, §2

Section navigation

Cite R.S. 47:830

Bluebook
La. Rev. Stat. Ann. § 47:830 (2026).
Permalink
https://theusufruct.com/rs/title-47/section-830
BibTeX
@misc{larevstat-47-830,
  title        = {La. Rev. Stat. Ann. § 47:830},
  howpublished = {Louisiana Revised Statutes},
  year         = {2026},
  url          = {https://theusufruct.com/rs/title-47/section-830},
  note         = {Snapshot 2026-05-22}
}