Louisiana Revised Statutes — Title 47 (Revenue and Taxation)
La. R.S. 47:1569
Collection by distraint and sale authorized
Official textlegis.la.gov
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.
Source: view the official text
In this chapter (35 sections)
- 47:1561 · Alternative remedies for the collection of taxes
- 47:1561.1 · Special authority to enforce collection of taxes collected…
- 47:1561.2 · Special authority to recover rebates and refundable tax…
- 47:1561.3 · Special authority to recover nonrefundable tax credits
- 47:1562 · Determination and notice of tax due
- 47:1563 · Protest to collector's determination of tax due
- 47:1564 · Assessment of tax, interest, and penalties
- 47:1565 · Notice of assessment and right to appeal
- 47:1565.1 · Waiver of restrictions and delays
- 47:1566 · Assessment and notice when tax is in jeopardy
- 47:1567 · Assessment and claims in bankruptcy and receivership
- 47:1568 · Assessment of tax shown on face of taxpayer's returns
- 47:1569 · Collection by distraint and sale authorized
- 47:1570 · Distraint defined
- 47:1571 · Distraint procedure
- 47:1572 · Surrender of property subject to distraint
- 47:1573 · Sale of distrained property
- 47:1574 · Collection by summary court proceeding authorized
- 47:1574.1 · Failure to pay tax collected from others; rule to cease…
- 47:1574.2 · Suit to enjoin certain preparers; cease and desist order
- 47:1574.3 · Business reorganization to evade taxation; refusal to…
- 47:1575 · Injunctions prohibited
- 47:1576 · Remittance of tax under protest; suits to recover
- 47:1576.1 · Settlement offers
- 47:1576.2 · Installment agreements; fees
- 47:1576.3 · Fresh Start Proper Worker Classification Initiative
- 47:1576.4 · Safe harbor
- 47:1577 · Tax obligation to constitute a lien, privilege and mortgage
- 47:1578 · Cancellation of lien, privilege, and mortgage; compromises
- 47:1579 · Prescription of taxes, interest, and penalties
- 47:1580 · Suspension and interruption of prescription
- 47:1581 · Prescription of assessments as judgments
- 47:1582 · Failure to remit tax collected on behalf of the state; rule…
- 47:1583 · Federal tax refund offset fees
- 47:1584 · Innocent spouse rule