La. Revenue and Taxation § 47:337.16.3
Current with changes from the 2024 legislative session effective on or before 7/1/2024, from Acts 1-3, 6-671
In the event such agreement is entered into, pursuant to R.S. 47:337.16.1, the collector of revenue is authorized to enforce payment of such taxes in the same manner that he is authorized to enforce the payment of state taxes under the provisions of Chapter 18 of this Subtitle.
R.S. 47:1501 et seq.
La. Revenue and Taxation § 47:337.16.3