{"data":{"id":"us-la/rs-47-830","jurisdiction":"us-la","citation":"RS 47:830","heading":"Suspension of prescription","body":"Any prescription running against the tax imposed by this Chapter shall be suspended by the filing of any pleading with any court of proper jurisdiction for the collection or refund of the tax or by means of a written agreement between the taxpayer and the secretary of the Department of Revenue made prior to the lapse of the prescriptive period.","path":["TITLE 47. REVENUE AND TAXATION"],"source_url":"https://www.legis.la.gov/legis/Law.aspx?d=102590","current_through":"2025 First Extraordinary Session","vintage":"","retrieved_at":"2026-09-14T05:02:36Z","sha256":"68b17f5a40f58116a79204567d4628559c8a005f4126fbfdb315b411b6e3986d","source_id":"us-la","stale":false,"prev":"us-la/rs-47-829","next":"us-la/rs-47-831"},"notice":"GroundRules: Original legal text. Not legal advice."}