{"data":{"id":"us-la/rs-47-1565.1","jurisdiction":"us-la","citation":"RS 47:1565.1","heading":"Waiver of restrictions and delays","body":"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.","path":["TITLE 47. REVENUE AND TAXATION"],"source_url":"https://www.legis.la.gov/legis/Law.aspx?d=101266","current_through":"2025 First Extraordinary Session","vintage":"","retrieved_at":"2026-09-14T05:02:38Z","sha256":"666e5947838c6cece832657e501a36fdf7eda60e747c4709a6367519d6d249b8","source_id":"us-la","stale":false,"prev":"us-la/rs-47-1565","next":"us-la/rs-47-1566"},"notice":"GroundRules: Original legal text. Not legal advice."}