RS 47:1581
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/la/title-47/47-228A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
RS 47:1581
§1581. Prescription of assessments as judgments
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.