Usufruct
R.S. 47:2242

Person entitled to extinguish ACTIVE

Any person may cause a tax lien to be extinguished. Except as necessary to allow the termination price to be considered a debt of the bankruptcy estate, neither a tax lien certificate holder nor a person causing a tax lien to be extinguished shall qualify as a creditor in the tax debtor's succession or business reorganization, liquidation, or receivership.

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JSON Markdown Source (legis.la.gov)

References

None.

Cited by

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History

  • enactment Acts 2008, No. 819, §1, eff. Jan. 1, 2009
  • amendment Acts 2024, No. 774, §1, eff. Jan. 1, 2026
  • amendment Acts 2025, No. 411, §1, eff. Jan. 1, 2026

Section navigation

Cite R.S. 47:2242

Bluebook
La. Rev. Stat. Ann. § 47:2242 (2026).
Permalink
https://theusufruct.com/rs/title-47/section-2242
BibTeX
@misc{larevstat-47-2242,
  title        = {La. Rev. Stat. Ann. § 47:2242},
  howpublished = {Louisiana Revised Statutes},
  year         = {2026},
  url          = {https://theusufruct.com/rs/title-47/section-2242},
  note         = {Snapshot 2026-05-22}
}