La. Revenue and Taxation § 47:1581
Current with changes from the 2024 legislative session, Chs. 3, 6-496, effective on or before 7/1/2024
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.
La. Revenue and Taxation § 47:1581