2011 Louisiana Laws
Revised Statutes
TITLE 47 — Revenue and taxation
RS 47:1437 — Effect of final judgment
§1437. Effect of final judgment
When the decision or judgment of the board which has become final contains a finding that the taxpayer is liable for the payment of an amount of tax, interest and penalty, such amount shall be paid by the taxpayer upon notice and demand from the collector, and shall be collectible by distraint and sale, as provided in R.S. 47:1570 through 47:1573.
When the decision or judgment of the board which has become final contains a finding that the taxpayer is entitled to receive a refund or credit of an overpayment, the collector shall promptly enter the credit or make the refund, as the case may be.
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