Louisiana Revised Statutes 30:2252 – Collection
Terms Used In Louisiana Revised Statutes 30:2252
- Department: means the Department of Environmental Quality. See Louisiana Revised Statutes 30:2004
- Secretary: means the secretary of the Department of Environmental Quality. See Louisiana Revised Statutes 30:2004
- Tax: means the amount of tax due under this Chapter, and any amount of interest due under this Chapter, unless the intention to give it a more limited meaning is disclosed by the context. See Louisiana Revised Statutes 30:2241
Upon receipt of the written notice provided for in La. Rev. Stat. 30:2250 by the secretary of the Department of Revenue of the amount of tax determined to be imposed and due under this Chapter, said secretary shall proceed to collect and enforce the tax in accordance with the provisions of Chapter 18 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950. In addition to the authority given to the secretary of the Department of Revenue, said secretary shall have any additional authority conferred by this Chapter, and shall specifically have the authority to audit and investigate all books and records of taxpayers under this Chapter and any reports and records of the Department of Environmental Quality and to impose interest and penalties as provided in that Chapter.
Acts 1984, 1st Ex. Sess., No. 8, §1, eff. March 27, 1984; Acts 1997, No. 658, §2.