La. Revenue and Taxation § 47:337.27

Current with changes from the 2024 Legislative Session

Section 47:337.27 - Venue

An action to enforce the collection of a sales or use tax, including any applicable interest, penalties, or other charges, levied by a taxing authority may be brought in the parish in which the taxing authority is situated, or in the Board of Tax Appeals as provided by law.

Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2015, No. 210, §1, eff. June 23, 2015.

Amended by Acts 2015, No. 210,s. 1, eff. 6/23/2015.

Acts 2003, No. 73, §1, eff. 7/1/2003.