{"data":{"id":"us-la/rs-47-2242","jurisdiction":"us-la","citation":"RS 47:2242","heading":"Person entitled to extinguish","body":"Any person may cause a tax lien to be extinguished. Except as necessary to allow the termination price to be considered a debt of the bankruptcy estate, neither a tax lien certificate holder nor a person causing a tax lien to be extinguished shall qualify as a creditor in the tax debtor's succession or business reorganization, liquidation, or receivership.","path":["TITLE 47. REVENUE AND TAXATION"],"source_url":"https://www.legis.la.gov/legis/Law.aspx?d=631609","current_through":"2025 First Extraordinary Session","vintage":"","retrieved_at":"2026-09-14T05:02:42Z","sha256":"d277331dd34833a9d3dc59137feec4d2da9dd61ea04029fe3f315466200a50a5","source_id":"us-la","stale":false,"prev":"us-la/rs-47-2241.1","next":"us-la/rs-47-2243"},"notice":"GroundRules: Original legal text. Not legal advice."}