---
urn: urn:us-la:rs:47:830
citation: "R.S. 47:830"
status: active
breadcrumb: "Title 47 › Subtitle II › Chapter 7-A"
acts_citations:
  - { year: 1984, number: 8, section: 3, effective_date: 1984-07-01, role: enactment }
  - { year: 1997, number: 658, section: 2, effective_date: null, role: amendment }
---

# Suspension of prescription

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.