Louisiana constitution
Article 7
Section 16

Taxes, except real property taxes, and licenses shall prescribe in three years after the thirty-first day of December in the year in which they are due, but prescription may be interrupted or suspended as provided by law.

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Structure Louisiana constitution

Louisiana constitution

Article 7

Section 1

Section 2

Section 2.1

Section 2.2

Section 2.3

Section 3

Section 4

Section 4.1

Section 5

Section 6

Section 7

Section 8

Section 9

Section 10-a

Section 10.1

Section 10.15

Section 10.16

Section 10.2

Section 10.3

Section 10.4

Section 10.5

Section 10.6

Section 10.7

Section 10.8

Section 10.9

Section 10.10

Section 10.11

Section 10.12

Section 10.13

Section 10.14

Section 11

Section 12

Section 13

Section 14

Section 15

Section 16

Section 17

Section 18

Section 19

Section 20

Section 21

Section 22

Section 23

Section 24

Section 25

Section 26

Section 27