Louisiana Revised Statutes 47:1694 – Enforcement
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Terms Used In Louisiana Revised Statutes 47:1694
- Secretary: means the secretary of the Department of Revenue or his duly appointed representatives. See Louisiana Revised Statutes 47:1692
- Subtitle: means and includes all the Chapters in Subtitle II of this Title 47 and any other Title of the Louisiana Revised Statutes of 1950 except the provisions of Chapter 1 of Subtitle IV of Title 47 of the Louisiana Revised Statutes of 1950 and estate taxes for the assessment, collection, administration, and enforcement of taxes, fees, licenses, penalties, and interest due the state of Louisiana which have been delegated to the Department of Revenue. See Louisiana Revised Statutes 47:1501
The secretary shall collect, supervise and enforce the collection of all taxes, penalties, interest, and other charges that may be due under the provisions of this Chapter in the same manner provided for by law under the provisions of this Subtitle. The secretary shall administer legislative mandates contained in this Subtitle. To that end the secretary is vested with all of the power and authority conferred by this Subtitle, except as conferred upon other officials.
Acts 2019, No. 247, §1, eff. Aug. 1, 2019.
NOTE: See Acts 2019, No. 247, re: tax year applicability.