The following words, terms and phrases, when used in this division, shall have the
meanings ascribed to them in this section, except where the context clearly indicates
a different meaning:
Distraint
and
distrain
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 director of the department of finance or his authorized
assistants for the purpose of satisfying any assessment of tax, penalty or interest
due. Property exempt from seizure by articles of the Louisiana Code of Civil Procedure
is exempt from distraint and sale herein.
