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La. R.S. 47:1579

Prescription of taxes, interest, and penalties

Known as the Louisiana Tax Credit Registry Act

The act spans §§ 47–47 (151 sections).

There shall be no prescription running against any state tax, license, excise, interest, penalty or other charge levied under this Sub-title, except that ordained in the Constitution of Louisiana.

Official source: Louisiana State Legislature. Reproduced from public-domain Louisiana statutes; confirm against the official source for the current text. Not legal advice.