Louisiana Revised Statutes 23:1748 – Prescription of assessments as judgments
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Terms Used In Louisiana Revised Statutes 23:1748
- 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 Subpart being tantamount to and equivalent to 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 this state.
Acts 1989, No. 350, §1, eff. Jan. 1, 1990.