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The question is - if you filed 1997 Louisiana income tax return.
If not - there is no statute of limitation for assessment.
If you filed 1997 Louisiana income tax return - the question would be - when additional tax were assessed - generally tax may be assessed within three years starting from the date the tax return was filled.
If additional tax assessment were within statute of limitation period - the question would be about the statute of limitation on collection - generally tax may be collected within ten years after it was assessed.