2014 Louisiana Laws
Revised Statutes
TITLE 47 - Revenue and Taxation
RS 47:1438 - Date judgment becomes final
§1438. Date judgment becomes final
For the purposes of this Title, the date on which a decision or judgment of the board becomes final shall be determined as provided in this Section. The decision or judgment of the board shall become final in either of the following circumstances:
(1) Upon the expiration of the time allowed for filing a petition for review, if no such petition has been duly filed within such time.
(2) If a petition for review of a judgment of the board is timely filed with the applicable appellate court, the judgment of the appellate court shall become final in the same manner, and at the same time, as provided for in civil matters under the Code of Civil Procedure.
Acts 2014, No. 198, §1, eff. July 1, 2014.
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