---
urn: urn:us-la:rs:9:2925
citation: "R.S. 9:2925"
status: active
breadcrumb: "Title 9 › Code Preliminary Title › Code Book III › Code Title VII › Chapter 1 › Part I › Subpart B"
acts_citations:
---

# Assumption by transferee of taxes for current year

The taxes for the year in which the transfer takes place may be assumed by the transferee if they cannot be paid on the date the act is executed because the collecting officer is not prepared to receive them and to issue an official receipt therefor.