Terms Used In Louisiana Revised Statutes 47:1546

  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • person: includes a body of persons, whether incorporated or not. See Louisiana Revised Statutes 1:10
  • Subpoena: A command to a witness to appear and give testimony.

The notice or subpoena requiring a person to attend a hearing authorized by this Sub-title, to be examined, or to answer any questions or to produce any books, records, papers, vouchers, accounts or documents, shall be given by the collector or any of his authorized assistants, either through personal service on the person and endorsement of such service on the reverse of a copy of such notice, or by sending a notice by registered mail to the last known address of such person.  The mailing of the notice shall be presumptive evidence of its receipt by the person to whom it was addressed.