§337.52. Waiver of restrictions and delays 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. Acts 2003, No. 73, §1, eff. July 1, 2003.
Waiver of restrictions and delays
La. Rev. Stat. § 47:337.52, under Revenue and Taxation.
La. Rev. Stat. § 47:337.52