---
urn: urn:us-la:rs:47:2242
citation: "R.S. 47:2242"
status: active
breadcrumb: "Title 47 › Subtitle III › Chapter 5 › Part V › Subpart A"
acts_citations:
  - { year: 2008, number: 819, section: 1, effective_date: 2009-01-01, role: enactment }
  - { year: 2024, number: 774, section: 1, effective_date: 2026-01-01, role: amendment }
  - { year: 2025, number: 411, section: 1, effective_date: 2026-01-01, role: amendment }
---

# Person entitled to extinguish

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.