Louisiana § 47:337.57 Distraint defined

Louisiana Statutes

§ 47:337.57 — Distraint defined

Louisiana § 47:337.57

Title 47Revenue and Taxation

This text of Louisiana § 47:337.57 (Distraint defined) is published on Counsel Stack Legal Research, covering Louisiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

La. Stat. Ann. § 47:337.57 (2026).

Text

A.The words "distraint" or "distrain" as used in this Chapter 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.

B.Property exempt from seizure as provided by law is exempt from distraint and sale herein.

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A. The words "distraint" or "distrain" as used in this Chapter 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.
B. Property exempt from seizure as provided by law is exempt from distraint and sale herein.