---
urn: urn:us-la:rs:23:1732
citation: "R.S. 23:1732"
status: active
breadcrumb: "Title 23 › Chapter 11 › Part X › Subpart A"
acts_citations:
  - { year: 1972, number: 336, section: 1, effective_date: null, role: enactment }
---

# Prescription of assessments as judgments

Assessments under this part being tantamount to and the equivalent of judgments 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 the state.