{"data":{"id":"us-la/rs-47-337.52","jurisdiction":"us-la","citation":"RS 47:337.52","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. 47:337.48 through 337.51 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=208625","current_through":"2025 First Extraordinary Session","vintage":"","retrieved_at":"2026-09-14T05:02:25Z","sha256":"3291f8b112782f285159bf970ae2d834b3d1a07b686a81d077b12d9a9d6a8fb0","source_id":"us-la","stale":false,"prev":"us-la/rs-47-337.51.1","next":"us-la/rs-47-337.53"},"notice":"GroundRules: Original legal text. Not legal advice."}