Cap. 395 Art. 52Special privilege. Cap. 16.

The Director shall have a special privilege over the assets forming part of the taxable activity of a person in respect of any tax due by that person under this Act and the said tax shall, notwithstanding anything contained in any other law, be paid in preference to a debt having any other privilege, excepting a debt having a general privilege and a debt mentioned in article 2009(a) or (b) of the Civil Code.