La. Revenue and Taxation § 47:337.27

Current with changes from the 2024 legislative session effective on or before 7/1/2024, from Acts 2,3, 6-535, and 580-647

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.

La. Revenue and Taxation § 47:337.27

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.