{"data":{"id":"us-la/rs-47-1581","jurisdiction":"us-la","citation":"RS 47:1581","heading":"Prescription of assessments as judgments","body":"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.","path":["TITLE 47. REVENUE AND TAXATION"],"source_url":"https://www.legis.la.gov/legis/Law.aspx?d=101285","current_through":"2025 First Extraordinary Session","vintage":"","retrieved_at":"2026-09-14T05:02:38Z","sha256":"5d1c8ef08bf6f76836870db4621cac0a83f5eceb037e349b3c05373b641ec2bc","source_id":"us-la","stale":false,"prev":"us-la/rs-47-1580","next":"us-la/rs-47-1582"},"notice":"GroundRules: Original legal text. Not legal advice."}