The taxpayer shall at any time have the right, by a signed notice in writing filed with the collector, to waive the restrictions and delays prescribed in R.S. 47:1562 through 47:1565 which must ordinarily be observed before an assessment may become final. When such a waiver is executed, the assessment is final when made and is immediately collectible by distraint and sale.
La. R.S. 47:1565.1
Waiver of restrictions and delays
Known as the Louisiana Tax Credit Registry Act
The act spans §§ 47–47 (151 sections).
Added by Acts 1950, No. 23, §2.
Official source: Louisiana State Legislature. Reproduced from public-domain Louisiana statutes; confirm against the official source for the current text. Not legal advice.