Louisiana § RS 47:337.44 - Rule to show cause and examination of judgment debtor

Full text of Louisiana Louisiana Civil Code § RS 47:337.44 — Rule to show cause and examination of judgment debtor, with citation guidance and answers to common questions.

§ RS 47:337.44. Rule to show cause and examination of judgment debtor

A.  Whenever the collector finds that any person has failed to file or refuses to file any return required by any provision of this Chapter, the collector may institute against that person:

(1)  A rule to show cause why the return should not be filed, and

(2)  A rule to examine a judgment debtor, as provided for in Articles 2452 through 2456, Louisiana Code of Civil Procedure where the tax due has been duly and finally assessed as otherwise provided.

B.  The proceedings outlined herein shall be consistent with Article 2592 of Louisiana Code of Civil Procedure.

Acts 2003, No. 73, §1, eff. July 1, 2003.

Source: official Louisiana text · Last verified 2026-08-27

Frequently Asked Questions About Louisiana § RS 47:337.44

What does Louisiana Civil Code § RS 47:337.44 cover?

Section RS 47:337.44 ("Rule to show cause and examination of judgment debtor") is part of the Louisiana Civil Code, the codified statutory law of Louisiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Louisiana § RS 47:337.44?

A common citation format is "Louisiana Civil Code § RS 47:337.44" (Louisiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Louisiana law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Louisiana official source linked on this page or consult a licensed Louisiana attorney.

How does Louisiana § RS 47:337.44 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Louisiana can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Louisiana.