2017 Louisiana Laws
Revised Statutes
TITLE 47 - Revenue and Taxation
RS 47:1438 - Date judgment becomes final

Universal Citation: LA Rev Stat § 47:1438 (2017)

§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 motion for review, if no such motion has been duly filed within such time.

            (2) If a motion for review of a judgment of the board by the applicable appellate court is timely filed with the board, the judgment of the board or subsequent 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; Acts 2015, No. 210, §1, eff. June 23, 2015.

Disclaimer: These codes may not be the most recent version. Louisiana may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.