Louisiana Statutes
§ 47:2242 — Person entitled to extinguish
Louisiana·Title 47 Revenue and Taxation
§2242. 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.
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Related
Montana v. Jordan
135 So. 3d 1212 (Louisiana Court of Appeal, 2014)
Philnola, LLC v. Manganello
184 So. 3d 148 (Louisiana Court of Appeal, 2015)
Legislative History
Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2024, No. 774, §1, eff. Jan. 1, 2026;
Acts 2025, No. 411, §1, eff. Jan. 1, 2026.
Nearby Sections
15
§ 47:22
Special classes of taxpayers§ 47:220
Treatment of certain liabilities§ 47:220.2
Rules for allocation of basis§ 47:220.3
Terms defined§ 47:2204
Additional terms of ordinance§ 47:2205
Donations of adjudicated property§ 47:2207.1
Sale of tax lien; recordation