Louisiana Revised Statutes — Title 47 (Revenue and Taxation)
La. R.S. 47:1570
Distraint defined
Official textlegis.la.gov
The words "distraint" or "distrain" as used in this Sub-title, shall be construed to mean the right to levy upon and seize and sell, or the levying upon or seizing and selling, of any property or rights to property of the taxpayer including goods, chattels, effects, stocks, securities, bank accounts, evidences of debt, wages, real estate and other forms of property, by the collector or his authorized assistants, for the purpose of satisfying any assessment of tax, penalty or interest due under the provisions of this Sub-title.
Property exempt from seizure by R.S. 13:3881 is exempt from distraint and sale herein.
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