2011 Louisiana Laws
Revised Statutes
TITLE 47 — Revenue and taxation
RS 47:1436 — Determination of which district court has jurisdiction
§1436. Determination of which district court has jurisdiction
A decision or judgment of the board may be reviewed:
(1) In the case of an individual, by the district court for the district whereof he is a resident, or if not a resident of any district, then by the district court for the parish of East Baton Rouge.
(2) In the case of a person other than an individual, except as provided in paragraphs (3), (4), and (5) of this Section by the district court for the parish of East Baton Rouge.
(3) In the case of a corporation which has a principal office or agency in Louisiana, then by the district court for the district where such principal office or agency is located.
(4) In the case of a corporation which has no principal office or agency in Louisiana, then by the district court for the parish of East Baton Rouge.
(5) In the case of an agreement between the collector and taxpayer, then by the district court as stipulated in the agreement.
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