Louisiana § RS 47:337.69 - Interest on unpaid taxes
Full text of Louisiana Louisiana Civil Code § RS 47:337.69 — Interest on unpaid taxes, with citation guidance and answers to common questions.
§ RS 47:337.69. Interest on unpaid taxes
A. When any taxpayer fails to pay a tax, or any portion thereof, on or before the day where it is required to be paid under the provisions of this Chapter, interest shall be added to the amount of tax due. Such interest shall be computed from the due date until the tax is paid. The interest shall be an obligation to be collected and accounted for in the same manner as if it were a part of the tax due and can be enforced in a separate action or in the same action for collection of the tax and shall not be waived or remitted.
B. Notwithstanding any provision of law to the contrary, for all taxes that become due on or after January 1, 2023, the rate of interest on any amount of outstanding tax shall not exceed one percent per month.
C. Notwithstanding any provision of this Section or of this Chapter, the interest on any amount of tax outstanding on a specific date shall be computed at the rate applicable on such date.
Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2022, No. 87, §1.
Source: official Louisiana text · Last verified 2026-08-27
Frequently Asked Questions About Louisiana § RS 47:337.69
What does Louisiana Civil Code § RS 47:337.69 cover?
Section RS 47:337.69 ("Interest on unpaid taxes") is part of the Louisiana Civil Code, the codified statutory law of Louisiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Louisiana § RS 47:337.69?
A common citation format is "Louisiana Civil Code § RS 47:337.69" (Louisiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Louisiana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Louisiana official source linked on this page or consult a licensed Louisiana attorney.
How does Louisiana § RS 47:337.69 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Louisiana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Louisiana.