When any taxpayer fails to pay any tax, penalty and interest assessed, as provided in this Sub-title, the collector may proceed to enforce the collection thereof by distraint and sale.
La. R.S. 47:1569
Collection by distraint and sale authorized
Known as the Louisiana Tax Credit Registry Act
The act spans §§ 47–47 (151 sections).
Official source: Louisiana State Legislature. Reproduced from public-domain Louisiana statutes; confirm against the official source for the current text. Not legal advice.