Frequently Asked Questions
Can the state seize my property if I don’t pay my outstanding tax liabilities?
Yes. When a taxpayer fails to pay any tax, penalty, or interest assessed, Revised Statute 47:1569 authorizes the secretary to enforce the tax collection by distraint and sale. Revised Statute 47:1570 defines distraint to mean the secretary’s right to levy upon and seize and sell any of the taxpayer’s property or rights to property including goods, chattels, effects, stocks, securities, bank accounts, evidences of debt, wages, real estate and other forms of property to satisfy any assessment of tax, penalty or interest due.
The properties most commonly seized are the taxpayer’s bank accounts and wages. However, other property can also be seized and sold for the payment of tax debt. Revised Statute 47:1571 prescribes the distraint procedures. Revised Statute 47:1572 provides for the surrender of property subject to distraint and Revised Statute 47:1573 provides for the sale of distrained property.