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2021 Louisiana Laws
Revised Statutes
Title 47 - Revenue and Taxation
§337.25. Authority of collectors to sue
Universal Citation: LA Rev Stat § 47:337.25 (2021)
RS 337.25 - Authority of collectors to sue
Each collector of each taxing authority of this state, who is charged by law with the duty of collecting a tax, shall be the proper party to bring suits in his official capacity for the collection of such taxes.
Acts 2003, No. 73, §1, eff. July 1, 2003.
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