La. Revenue and Taxation § 47:337.68

Current with changes from the 2024 legislative session, Chs. 3, 6-496, effective on or before 7/1/2024
Section 47:337.68 - Prescription of assessments as judgments

Any tax, penalty, interest, or other charges duly assessed under this Chapter, 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 § 47:337.68

Acts 2003, No. 73, §1, eff. July 1, 2003.
Acts 2003, No. 73, §1, eff. 7/1/2003.