RS 47:1570 - Distraint defined The words 'distraint' or 'distrain' as used in this Sub-title, shall be construed to mean the right to levy upon and seize and sell, or the levying upon or seizing and selling, of any property or rights to property of the taxpayer including goods, chattels, effects, stocks, securities, bank accounts, evidences of debt, wages, real estate and other forms of property, by the collector or his authorized assistants, for the purpose of satisfying any assessment of tax, penalty or interest due under the provisions of this Sub-title. Property exempt from seizure by R.S. 13:3881 is exempt from distraint and sale herein.
Louisiana Legal Code