Louisiana Revised Statutes 47:1581 – Prescription of assessments as judgments
Current as of: 2024 | Check for updates
|
Other versions
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.