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2021 Louisiana Laws
Revised Statutes
Title 47 - Revenue and Taxation
§818.3. Venue of tax collection suits
Universal Citation: LA Rev Stat § 47:818.3 (2021)
RS 818.3 - Venue of tax collection suits
The venue of a suit, injunction, or other proceeding at law available for the establishment or collection of a claim for delinquent taxes, penalties, or interest accruing under this Part and the enforcement of the terms and provisions of this Part is in East Baton Rouge Parish except a summary proceeding or action against the owner or operator of any automobile, truck, boat, conveyance, vehicle, or other means of transportation used in the illegal transportation of any gasoline or diesel fuel that is subject to forfeiture and sale shall be commenced in the parish where the seizure is made.
Acts 2005, No. 252, §1, eff. July 1, 2006.
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