La. Revenue and Taxation § 47:6
Current with operative changes from the 2024 Third Special Legislative Session
The term "tax" or "taxes" as used in R.S. 47:3 through 47:5 shall include (1) any and all penalties lawfully imposed pursuant to a taxing statute, and (2) interest charges lawfully added to the tax liability.
La. Revenue and Taxation § 47:6