2018 Louisiana Laws
Revised Statutes
TITLE 47 - Revenue and Taxation
RS 47:1581 - Prescription of assessments as judgments

Universal Citation: LA Rev Stat § 47:1581 (2018)

§1581. Prescription of assessments as judgments

Any tax, penalty, interest, or other charges duly assessed under this Sub-title, being the equivalent of a judgment, shall not be subject to the running of any prescription other than such prescription as would run against a judgment in favor of the State of Louisiana in accordance with the Constitution and laws of this state; and the recordation of such assessment shall have the same effect as the recordation of a judgment.

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