{"data":{"id":"us-la/rs-47-337.27","jurisdiction":"us-la","citation":"RS 47:337.27","heading":"Venue","body":"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.","path":["TITLE 47. REVENUE AND TAXATION"],"source_url":"https://www.legis.la.gov/legis/Law.aspx?d=208520","current_through":"2025 First Extraordinary Session","vintage":"","retrieved_at":"2026-09-14T05:02:25Z","sha256":"f9d946e75c00c217952fc66f4c5bc7297542702a5257746583f1e6dbb6832e9a","source_id":"us-la","stale":false,"prev":"us-la/rs-47-337.26","next":"us-la/rs-47-337.28"},"notice":"GroundRules: Original legal text. Not legal advice."}