RS 23:1748 - Prescription of assessments as judgments Assessments under this Subpart being tantamount to and equivalent to 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 this state. Acts 1989, No. 350, §1, eff. Jan. 1, 1990.
Louisiana Legal Code