Louisiana Revised Statutes 23:1732 – Prescription of assessments as judgments
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Terms Used In Louisiana Revised Statutes 23:1732
- State: includes the states of the United States, the District of Columbia, the Commonwealth of Puerto Rico and the Virgin Islands. See Louisiana Revised Statutes 23:1472
Assessments under this part being tantamount to and the equivalent of judgments 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 the state.
Added by Acts 1972, No. 336, §1.