2009 Louisiana Laws TITLE 47 Revenue and taxation :: RS 47:1673 Application of provisions of this chapter

§1673.  Application of provisions of this Chapter

A.  The provisions of this Chapter shall be applicable in the assessment, collection, administration, and enforcement of all taxes, licenses, fees, penalties, and interest due the state of Louisiana under any 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 relative to inheritance and estate taxes, that have been delegated to the Department of Revenue, and the remedies and procedures prescribed herein shall be in addition to and supplementary to any special remedies and procedures prescribed in any other Title of the Louisiana Revised Statutes of 1950.

B.  In the event that any provision of this Chapter is found to be in conflict with the provisions of Chapter 1 of Subtitle IV of Title 47 of the Louisiana Revised Statutes of 1950 or of any other Title, the provision of such Chapter 1 of Subtitle IV of said Title 47 or other Title shall prevail over that herein contained, but the general validity or applicability of such provision of this Chapter in the assessment, collection, administration, or enforcement of other Titles shall not be affected by such conflict.

Amended by Acts 1980, No. 141, §1, eff. July 1, 1980; Acts 1984, No. 387, §1, eff. July 6, 1984; Acts 1997, No. 658, §2.