{"data":{"id":"us-la/rs-47-337.68","jurisdiction":"us-la","citation":"RS 47:337.68","heading":"Prescription of assessments as judgments","body":"Any tax, penalty, interest, or other charges duly assessed under this Chapter, 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=208644","current_through":"2025 First Extraordinary Session","vintage":"","retrieved_at":"2026-09-14T05:02:26Z","sha256":"5831cb196074a1f1e3fad7f46765ddbc3bc3d45add04e483d442c55f53595ee6","source_id":"us-la","stale":false,"prev":"us-la/rs-47-337.67","next":"us-la/rs-47-337.69"},"notice":"GroundRules: Original legal text. Not legal advice."}