2009 Louisiana Laws TITLE 47 Revenue and taxation :: RS 47:1431 Taxpayer's petition
PART II. APPEALS FOR REDETERMINATION OF
ASSESSMENT OR FOR DETERMINATION OF OVERPAYMENT
§1431. Taxpayer's petition
Whenever a taxpayer is aggrieved by an assessment made by the collector, or by the collector's action or failure to act on a claim for refund or credit of an overpayment, such taxpayer may appeal to the board for a redetermination of the assessment or a determination of the alleged overpayment, by filing a petition with the board within the respective periods set forth in R.S. 47:1565, 47:1566 and 47:1625.
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